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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Diskursus Islam Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi Al Tijarah Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Al-Amwal : Journal of Islamic Economic Law SENTRALISASI YUME : Journal of Management Iqtishoduna: Jurnal Ekonomi Islam International Journal of Islamic Business and Economics (IJIBEC) JAAF (Journal of Applied Accounting and Finance) Ecces: Economics, Social, and Development Studies Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akuntansi International Journal of Business Economics (IJBE) An Nisa' Jurnal Ilmiah Akuntansi Peradaban Asy-Syarikah : Jurnal Lembaga Keuangan, Ekonomi dan Bisnis Islam Bertuah : Jurnal Syariah dan Ekonomi Islam Shar-E: Jurnal Kajian Ekonomi Hukum Syariah Management of Zakat and Waqf Journal (MAZAWA)) Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Ekonomi Jurnal Kolaboratif Sains Jurnal Iqtisaduna Islamic Accounting and Finance Review Journal Of Human And Education (JAHE) Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi Syariah dan Bisnis Milkiyah: Jurnal Hukum Ekonomi Syariah Economic Reviews Journal Dedikasi: Jurnal Pengabdian Kepada Masyarakat SENTRI: Jurnal Riset Ilmiah ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Media Riset Bisnis & Manajemen AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Innovative: Journal Of Social Science Research Basic and Applied Accounting Research Journal Indonesian Journal of Economics, Entrepreneurship, and Innovation Ekalaya : Jurnal Ekonomi Akuntansi Al-Jadwa: Jurnal Studi Islam Jurnal Pengabdian Masyarakat dan Riset Pendidikan IJEIRC COSMOS IECON: International Economics and Business Conference Alkasb: Journal of Islamic Economics International Journal of Islamic Business and Economics (IJIBEC) J-CEKI Islamic Financial And Accounting Review Study of Scientific and Behavioral Management (SSBM)

Murtiadi Awaluddin

Fakultas Ekonomi Dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar Jl. Muh. Yasin Limpo No.36, Samata-Gowa

Author-ID : 806010

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 89 Documents Claim Missing Document

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Work Professionalism And Ethics In Islamic Business Hamka; Nahlah; Murtiadi Awaluddin; Amirudin K
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 6 No. 1 (2023): Maro
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v6i1.4124

Ummat muslim yang bergerak dalam bidang bisnis wajib mengetahui hukum jual beli, untuk mengetahui apa yang halal dan haram dalam jual beli, dalam proses jual beli tidak ada pebisnis yang ingin gagal dalam menjalankan usahanya dan berusaha untuk mendapatkan keuntungan yang sebesar-besarnya. Dalam islam perdagangan (bisnis) adalah suatu lahan yang mampu menghasilkan banyak keberkahan. Kegiatan perdagangan atau bisnis menjadi sebuah profesi yang paling banyak diperebutkan karena dapat memberikan keuntungan dan kesuksesan. Namun sebagai umat Islam, hendaknya tidak melihat keuntungan materi saja, atau dunia semata. Tapi lebih penting dari itu adalah keuntungan ukhrawi. Barangsiapa yang berjuang mencari akhirat, maka dunia akan mengikuti. Sedangkan perjuangan mencari keuntungan dunia semata, maka keuntungan akhirat tidak akan didapatkan. Seperti itulah pandangan bisnis dalam Islam. Makalah ini akan menjelaskan tatacara dan etika berbisnis dalam perspektif Islam yang dapat mendatangkan keuntungan dunia dan akhirat. Metode yang digunakan adalah metode kepustakaan dengan pendekatan analisis deskriptif.

Economic Business Development for the People Through Optimizing the Role of Islamic Boarding Schools in a Pandemic Period Murtiadi Awaluddin; Ilham Gani; Sri Prilmayanti Awaluddin
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 7 No 1 (2023): April 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v7i1.33479

The purpose of this study was to determine the model of developing the people's economic business through optimizing the role of pesantren during the pandemic and to design the role of pesantren in supporting village economic resilience. This type of research is a field research. The research location is located in Darud Da'wah Wal-Irsyad Islamic Boarding School (Ponpes) Mangkoso, Barru Regency. The approach in this research is a phenomenological approach and a participation action research approach. The analysis technique in this study uses Huberman and Miles qualitative analysis data. The conclusions of this study are (1) the economic business development model of the people through optimizing the role of Islamic boarding schools during the pandemic at the DDI Mangkoso Islamic Boarding School has been running well; (2) the role of pesantren in supporting village economic resilience is very potential.

The Role of Dividend Policy in Inventing the Effect of Accounting Profit, Cash Flow, Operation and Corporate Size on the Price of Closing Stock Murtiadi Awaluddin; Febriani Setijawan; Rulyanti Susi Wardhani; Muh. Akil Rahman
Basic and Applied Accounting Research Journal Vol 1 No 1 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

This study aims to determine the effect of accounting profit, operating cash flow and company size on the closing price of shares through dividend policy on consumer goods industry companies on the Indonesia Stock Exchange. This research uses quantitative methods and types of explanatory research, with 2016-2018 observation years in 17 company samples. The results showed (1) Accounting profit and operating cash flow had a positive and significant effect on dividend policy, while the size of the company had no influence on dividend policy. (2) Accounting profit and operating cash flow have no effect on the closing price of shares, while the size of the company has a positive and significant effect on the closing price of shares. (3) Dividend policy has a positive and significant effect on the closing price of shares. (4) There is no indirect effect of dividend policy in mediating accounting profit and operating cash flow on the closing price of shares, but there is an indirect effect of dividend policy in mediating company size on the closing price of shares

Variant Development of the Halal Food Industry In Indonesia: The Role of Sharia Banking Syahruddin Kadir; Murtiadi Awaluddin; Amiruddin K
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 7, No 2 (2022): December 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i2.5470

This research explores the role and contribution of Islamic banking in the halal industry and the development model of the halal food industry. The halal industry's growth with the Indonesian people's lifestyle needs improvement from the perspective of the Islamic finance industry in carrying out financial transaction activities with related parties. Islamic financial industry activities aim to achieve maslahah and prosperity for every consumer or society in general so that the increase in the halal industry is more conservative and competitive with the support from the Islamic banking sector. The research method used is a descriptive qualitative method with a literature review. Based on the results of the analysis, it can be concluded that the development of the halal food industry can be increased through development in the fields of agroindustry, halal logistics, halal lifestyle Islamic boarding schools, exports through MEA, halal food e-commerce, organic halal and halal finance from Islamic banking. The role of Islamic banking is to provide convenience and smoothness for every halal business person, including an e-commerce platform for online transactions, increasing financial literacy for the public, and controlling sources of funds to ensure the production process runs according to halal standards. Islamic banking is one of the supporters of the increase in the halal food industry, both directly and indirectly at home and abroad.

Marketing Mix Strategy (4P) of MSME in The Pandemic Time of Covid-19 Asriadi Arifin; Murtiadi Awaluddin; Amiruddin K; Irwandi; Andi Nur Annisa M
Indonesian Journal of Economics, Entrepreneurship, and Innovation Vol. 3 No. 3 (2023): Januari
Publisher : ILIN Institute

This research aims to examine the marketing mix strategies implemented by MSMEs during the Covid-19 pandemic. The research method uses descriptive qualitative with a phenomenological approach to obtain an overview of the marketing mix strategy used by MSMEs in Makassar City with the concept of ghost kitchen during the Covid-19 pandemic. Primary data was obtained directly from informants by conducting interviews with the owner of Kaku Food. In this study, secondary data was obtained from reference books, journals, articles, research, magazines, newspapers and websites related to this research. Data collection techniques used include observation, interviews and documentation. The conclusion is Marketing Strategy of MSMEs during the Covid-19 Pandemic is carried out in accordance with the concept of the marketing mix. The marketing scheme is to offer products according to consumer needs at prices that are adjusted between capabilities and consumer economic conditions, and promotions are prioritized on online promotions. That way, MSMEs can maintain their stability and sustainability even though they are experiencing the Covid-19 pandemic.

THE EFFECTIVENESS OF CAPACITY SHARING IN THE MAKASSAR HALAL INDUSTRY Rini andriani; Wahyudin Abdullah; Murtiadi Awaluddin
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 4 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i4.94

This study explores the effectiveness of capacity sharing strategies in the context of the halal industry in Makassar, with a focus on increasing operational efficiency and product innovation. Capacity sharing helps companies reduce operational costs, accelerate time to market, and drive innovation by sharing production, logistics, and R&D facilities. The capability sharing strategy has the potential to optimize the use of resources through cooperation between companies in terms of production, sales, and research and development (R&D) facilities, which can bring significant benefits in increasing the competitiveness of the halal industry.' This research uses a literature research approach that allows collecting and in-depth analysis of case studies, strategic management theory, and relevant literature covering relevant aspects of Islamic economics. This study shows that this strategy can provide significant advantages for companies in meeting stringent halal standards and facing existing operational challenges. However, to ensure the success of this strategy, challenges such as compliance with strict halal standards and collaborative risk management must be taken seriously . Capacity sharing strategies have great potential to bring positive change in the halal industry, but they must be implemented with a careful approach and supported by the right framework. The practical implications of this research include encouraging the business world and regulators to consider capacity sharing strategies as a solution to increase efficiency and innovation to maintain competitive advantage in an increasingly complex and dynamic global market.

GREEN ACCOUNTING BERBASIS DEEP ECOLOGY DALAM MENUNJANG KEBERLANJUTAN PERUSAHAAN Rohani, Dian Amalia Putri; Abdullah, Wahyuddin; Awaluddin, Murtiadi
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.37942

Abstract, The purpose of this study is to find out how the disclosure and meaning of green accounting based on deep ecology and to see how the reality of sustainability is reflected in the sustainability report of PT Vale Indonesia in 2021. This research type is a qualitative research using semiotic analysis of company’s sustainability report to look at the disclosure of green accounting based on deep ecology in supporting the company’s sustainability. The data is obtained from the sustainability report of PT Vale Indonesia in 2021. The data used as the object of analysis in the semiotic study is the text contained in the sustainability report. The results of this study indicate that PT Vale has reported its environmental performance in the form of a sustainability report, but the data provided has not fully covered real cost reporting. Regarding the concept of deep ecology, PT Vale makes it happen throught 3 stages, namely strategic planning, implementation and program evaluation. The application of deep ecology based on green accounting in realizing the company’s sustainability is marked by 3 sustainability indicators that have been achieved by the company, namely operational sustainability, environmental sustainability, and sustainability of existence. Abstrak, Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengungkapan dan pemaknaan green accounting berbasis deep ecology serta untuk melihat bagaimana realitas sustainability (keberlanjutan) yang terefleksi dalam sustainability report PT Vale Indonesia Tahun 2021. Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan analisis semiotika untuk mengungkap makna pada sustainability report perusahaan dengan melihat pengungkapan green accounting berbasis deep ecology dalam menunjang keberlanjutan perusahaan. Data diperoleh dari sustainability report PT Vale Indonesia Tahun 2021. Data yang dijadikan objek analisis dalam kajian semiotik adalah teks yang terdapat pada sustainability report. Hasil penelitian ini menunjukkan bahwa PT Vale sudah melaporkan kinerja lingkungannya dalam bentuk sustainability report akan tetapi data yang diberikan belum sepenuhnya melingkupi pelaporan biaya secara ril. Terkait konsep deep ecology, PT Vale mewujudkannya melalui 3 tahap yaitu perencanaan strategis, pelaksanaan serta evaluasi program. Penerapan green accounting berbasis deep ecology dalam mewujudkan keberlanjutan perusahaan ditandai dengan 3 indikator keberlanjutan yang berhasil diraih oleh perusahaan yaitu keberlanjutan operasional, keberlanjutan lingkungan, dan keberlanjutan eksistensi.

IMPLEMENTASI REVENUE SHARING “MATTUNGKA SAPI” DITINJAU DARI ASPEK MUDHARABAH DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT Syamsul, Syamsul; Abdullah, Muhammad Wahyudin; Awaluddin, Murtiadi
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2024)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v4i2.2496

Abstract: Revenue Sharing is a partnership concept carried out with a profit sharing system between one individual and another individual who runs a business or a company and another company in order to achieve mutually agreed goals. "Mattungka Sapi" is a form of mutually beneficial cooperation and is a form of activity. empowerment of the Village Government towards the Community. Viewed from the Mudharabah aspect, this activity is a form of mutual assistance which not only provides benefits to the parties involved, but in general will have a positive impact on the entire Village Community. This type of research is qualitative research, while the method used is field research. The research results show that the partnership built is appropriate so that it can help the community improve their welfare and contribute to the Village Government through Village Original Income (PAD). Keywords: Reveneu Sharing, Mattungka Sapi, Mudarabah and well being.Abstrak: Revenue Sharing merupakan konsep kemitraan yang dilakukan dengan sistem bagi hasil antara satu individu dengan individu yang lain yang melakukan usaha atau suatu Perusahaan dengan Perusahaan yang lain guna mencapai tujuan yang telah disepakati Bersama.“Mattungka Sapi” merupakan bentuk Kerjasama yang saling menguntungkan dan merupakan bentuk kegiatan pemberdayaan Pemerintah Desa terhadap Masyarakat. Ditunjau dari aspek Mudharabah, kegiatan ini adalah bentuk saling tolong menolong yang tidak hanya memberikan maslahah kepada pihak yang terkait, tetapi secara umum akan berdampak positif untuk seluruh Masyarakat Desa. Jenis Penelitian ini adalah penelitian kualitatif, sedangkan metode yang digunakan adalah penelitian lapangan. Hasil penelitian menunjukkan bahwa kemitraan yang dibangun sudah tepat sehingga dapat membantu Masyarakat dalam meningkatkan kesejahteraannya dan memberikan kontribusi bagi Pemerintah Desa melalui Pendapatan Asli Desa (PAD).Kata kunci: Reveneu Sharing, Mattungka Sapi, Mudarabah dan Kesejahteraan.

The Role of Islamic Values in Strengthening Effects of Kaizen, Employee Loyalty and Accounting Information System to Cost Reduction Azwar Anwar; Muslimin H. Kara; Wahyuddin Abdullah; Murtiadi Awaluddin
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2326

This study aims to empirically test several determinant factors that effect of achieving cost reduction strategies and how Islamic values may strengthening these factors. The companies which is developing cost reduction strategies must have a competitive advantage based on different capabilities with unique characteristics in core values. Islamic values are core values as part of the organizational culture that is internalized in the Kalla Group company (a business group in Indonesia). This study uses quantitative methods with SEM PLS analysis tools. Data collection through electronic surveys circulated at all managerial levels of Kalla Group companies. Samples were taken randomly and obtained as many as 100 respondents fullfill criteria. Based on empirical testing, the results show that all the determinants of cost reduction, Kaizen, Employee Loyalty and Effectiveness of Accounting Information Systems (AIS), have a significant positive effect, and the effect increases with the presence of Islamic Values as a moderating variable.

Esensi Ilmu dalam Filsafat Ekono Esensi Ilmu dalam Filsafat Ekonomi Islam Awaluddin, Murtiadi; Tawwab, M. Abdut; K, Amiruddin; Arifin, Asriadi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i1.88

The life of the world today is controlled by two major powers, namely the economy and faith (religion). Economic life becomes the standard of living of a nation-state. Even the superiority of a country is measured based on the level of economic progress and the measure of the degree of success becomes very materialistic. Behind this, a new phenomenon has arisen showing that economic power is no longer focused on material strength alone, but seeks ways that economics can unite with ethical and spiritual forces or known as integrative business ethics and spirituality. The essence of knowledge in Islamic economic philosophy has a more substantial nature and is different from other economic views. The basis of truth believed by Islamic economics (fiqh muamalah) is based on what is described in the revelation (al-Quran and Hadith) so that the manifestation of the objectives of Islamic economics will appear as a system that saves all aspects of human life both in the frame of individual ownership rights as well as in the goal is to prosper many people

Co-Authors , Aisyah , Sudirman - Sri Prilmayanti Awaluddin, - Abdul Chadjib Halik Abdul Gani Abdul Wahab Abdullah, Muhammad Wahyuddin Abdullah, Muhammad Wahyudin Abdullah, Wahyuddin Abdurrahman Mansyur Adriani Adriani Affandi, Muh Akbar Akbar. C Alifurahman, Alifurahman Alika, Nur Hikmah Alim Sholihin Aminuyati Amir , Indah Ramadhani Amir, A. M. Nur Atma Amiruddin K Amiruddin K Amirudin K Andi Abdul Gaffar Andi Harmoko Arifin Andi Nur Annisa M Andi Nur Rahma Andi Sitti Aisah Andi Sylvana Andi Sylvana Andi Ummul Khair Anshar Daud Arifin, Asriadi Arsyad, Kamaruddin Arsyadi, Baso Asriadi Arifin Asriani Aswar Aswar Azwar Anwar Bahrul Ulum Rusydi Baso Sardjan Basri, Muh. Arfah Berlian Berlian Devy Wulandari Dewi Pratiwi Dian Dian Dian Sari Dueramae, Hussam Eka Indriyani MS Elis Elis Elis, Elis Elvi Syahria Maznawati Eril, Eril Fadjriyah, Sitti Fahrika, Andi Ika Fajriah, Fadillah Febriani Setijawan Fitriah Ningsih Haeranah Hamka Hasbiah Hasbiah, Hasbiah Herianti, Herianti Ihwan Wahid Minu Ilham Gani Ilham Ilham Indah Ramadhani Amir Irwandi Islahuddin Islah K, Amiruddin Kadir, Syahruddin Kara, Muslimin H Kasim, Sjaiful Khaerah Amalia Khaerunnisa, Syarifa Kouach Yassine M. Iqbal Suhaeb Mahmuddin Mahmuddin Malle, Syarif Syharir Mardan, Muh. Zulhadi Mashuri Masri Maulana Muchlis, Mustakim Muh Akil Rahman Muh. Akil Rahman Muh. Ridwan Markarma Muh. Rum Muh. Rum Muhammad Akil Rahman Muhammad Gazali Suyuti Muhammad Ikhsan Alif MUHAMMAD ILHAM Muhammad Zul Fahmi Muin, Rahmawati Muslimin H. Kara Muslimin Kara Mustofa Umar Mutakallim Sijal Mutmainna, Aenun Mutmainna, Dian N. Nurjanah Nahlah Nahlah, Nahlah Nasrullah Bin Sapa Ni'mah, Fadhilatun Niniek Fariaty Lantara Nirgahayu Nirgahayu Nirgahayu Nirgahayu, Nirgahayu Novianti Novianti Novianty, Anisa Utami Nur Anisa Nur, Fira Nuraeni Nuratikah, Nuratikah Nurmiati Nurmiati Oktoviasari, Vera Ayu Parmitasari, Rika Dwi Ayu Putri Qonitah Rahim Radinal, Radinal Rahim, Adhira Imawardhani Rahman Ambo Masse Rahman, Muhammad Akil Rahmawati Muin Rahmawati Muin Rasnawati, Rasnawati Reniati Reniati Rini andriani Rizky Amaliyah Ramdhani Ilham Rohani, Dian Amalia Putri Rulyanti Susi Wardhani Rusnawati Rusnawati, Rusnawati Safruddin . Saifuloh, Nur Imam Samsunar, Muh. Sanusi, Nina Utami Y Sapiri, Muhtar Sapsuha, Mubasysyyratul Ummah Sardjan, Baso Sari Fatimah Mus Sastri Ayu Wiranitania Selmiana Salam Sijal, Mutakallim Siradjuddin Sirajuddin Sirajuddin Sirajuddin Sitti Fadjriyah Sitti Syamsiah Sudarmi Sudirman Sudirman . Sudirman Sudirman Suhartini, Eka Sukmawati Sukmawati Sumarlin Sumarlin Sumarlin Sumar’in, Sumar’in Syahruddin Kadir Syam, Agus Syamsul Syamsul Syarif Syharir Malle Sylvana, Andi Sylvana, Andi Tawwab, M. Abdut Tri Gunarsih Tuarita, Adam Tunggul Prasodjo Un Dini Imran Usman Jafar Wahyuddin Abdullah Wahyudi, Iqmal Wahyudin Abdullah Wahyudin Abdullah, Muhammad Yuli Rahmini Suci yumita, yumita Zahra, Sufiani

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