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All Journal DE JURE Ikonomika : Jurnal Ekonomi dan Bisnis Islam Economica: Jurnal Ekonomi Islam Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JISIP: Jurnal Ilmu Sosial dan Pendidikan JCRS (Journal of Community Research and Service) IJISH (International Journal of Islamic Studies and Humanities) Qisthosia Milkiyah: Jurnal Hukum Ekonomi Syariah
Abbas, Ahmad
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Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ACCOUNTABILITY OF PERFORMANCE INTEGRATED WITH THE VALUE OF ISLAMIC CIVILIZATION: THE CASE OF MUHAMMADIYAH UNIVERSITY OF MAKASSAR Rayyani, Wa Ode; Abbas, Ahmad; Hannani, Hannani
IJISH (International Journal of Islamic Studies and Humanities) Vol 2, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/ijish.v2i2.881

Abstract

The objective of this research is to describe accountability of performance integrated with the value of Islamic civilization and find the essence from framework of Islamic accountability of organization. This research is qualitative type using interpretive spiritualism paradigm under ethnomethodology approach. The object of this research is Muhammadiyah University of Makassar and informants are people involved in making a decision in the university. The result reveals that the accountability in Muhammadiyah University of Makassar is built using the religious spiritualism under a foundation of Islamic values consisting of ukhuwah and sincerity, amanah, oriented goal, effectiveness and efficiency, opennes, and consistency. The further result discloses that sincerity is the strongest value to build the accountability of performance
INCREASING THE ECONOMY OF VILLAGE COMMUNITY THROUGH BANANA WASTE MANAGEMENT Nanning, Nanning; Abbas, Ahmad; Ibrahim, Abd Rauf; Mujahidah, Mujahidah
Journal of Community Research and Service Vol 4, No 1: January 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i1.17354

Abstract

The program of this community service is designed to increase the village economy through the waste recycle. This program aims to assist the community in Tanete Village of Sidenreng Rappang of South Sulawesi to increase the family economy by utilizing the banana waste. It was carried out  using Participatory Action Research (PAR) approach. The sample of village community consisted of twenty people in Tanete Village of Sidenreng Rappang of South Sulawesi. The stages of its implementation were socialization, training and demonstration. The result of this program encouraged the village community successfully to make banana waste become the painting and food jam.  Keywords: Banana Waste; Economy; Village.  
Pandemi COVID-19 dan Gebu CSR pada Perusahaan Adaro Energy Arizah, Ainun; Darwin, Khadijah; Ramly, Ramly; Abbas, Ahmad
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 4, No 4 (2020): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v4i4.1480

Abstract

This research aims at disclosing the decision made by PT. Adaro Energy in conducting the donation during the pandemic of COVID-19 and understand the donation in boosting the business image. The type of this research is qualitative employing the semiotics approach. The object of this research is the narrative text in terms of CSR obtained from website and social media of Adaro Energy. The result of this research discloses that Adaro Energy is active to synergy with the various stakeholders along the pandemic of COVID-19 through the distribution of the number of donations. It is successful to boost good image of firm so that Adaro Energy can obtain the legitimacy in the form of certificate appreciated by the National Agency for Disaster Management.
Cicil Emas pada Bank Syariah, Apakah Riba? Dini, Sherina; Abbas, Ahmad; Ardiansyah
Milkiyah: Jurnal Hukum Ekonomi Syariah Vol. 3 No. 2 (2024): Milkiyah: Jurnal Hukum Ekonomi Syariah, August 2024
Publisher : Sekolah Tinggi Agama islam Negeri Majene

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46870/milkiyah.v3i2.1459

Abstract

Gold that is traded can be a usurious item, so it is important for bank service providers to ensure that the process is in accordance with the principles of muamalat. This research discusses the gold product financing system provided by Islamic banks in installments and ensures that the transaction is in accordance with Islamic economic law. The type of research used is qualitative by utilizing a sociological approach in aspect of sharia economic law. Data collection using observation, interview and documentation methods. The research was conducted at BSI KCP Majene. The data that has been collected is analyzed by the method of data reduction, data presentation and conclusion drawing. The results of this study indicate that the gold installment system at BSI KCP Majene is carried out through 3 stages, namely the submission, the payment and the contract signing stages. In these stages, the use of murabahah contracts in the gold installment transactions under the BSI Cicil Emas product refers to Fatwa DSN-MUI Number 04/DSN-MUI/IV/2000. However, there is a problem in this stage where the practice resembles debt with the margin gained by BSI and it is classified as qard riba.
MENDARAS HUKUM EKONOMI SYARIAH DALAM PRAKTIK GADAI NAUNG BOYANG Sari, Nengsi Warna; Sari, Nurindah; Alfiani, Alfiani; Abbas, Ahmad
QISTHOSIA : Jurnal Syariah dan Hukum Vol. 4 No. 1 (2023)
Publisher : Sekolah Tinggi Agama Islam Negeri Majene

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46870/jhki.v4i1.585

Abstract

Gadai naung boyang merupakan gadai bawah rumah yang biasanya diterapkan pada gadai yang objek jaminannya adalah lahan sawah. Di desa katumbangan lemo, penerapan sistem ini seringkali di jadikan sebagai persyaratan untuk menggadai lahan sawah karena banyak penerima gadai (murtahin) yang menyukai sistem gadai ini. Praktik gadai (ar-rahn) Naung Boyang pada dasarnya adalah transaksi utang-piutang yang dalam gadainya terdapat jaminan. Tujuan penelitian ini adalah untuk mengungkapkan praktik gadai Naung Boyang. Hasil penelitian ini mengungkapkan bahwa praktik yang terjadi tidak sesuai dengan asas dari hukum ekonomi syariah seperti asas kemaslahatan, keadilan, ash-shiddiq, dan asas al-bir wa al-taqwa. Serta dikenal adanya pengambilan hasil panen dari objek gadai dalam praktik gadai naung boyang, sedangkan hal tersebut telah dijelaskan oleh beberapa ulama terkait keharamannya karena praktik tersebut mengarah pada riba berupa riba qardh yaitu meminjamkan sesuatu dengan syarat ada keuntungan atau tambahan bagi orang yang dipinjami.
Addressing Child Marriage in West Sulawesi: The Role of Islamic Institutions in Public Legal Awareness Nur, Dwi Utami Hudaya; Sadik, M.; Nuzha, Nuzha; Abbas, Ahmad; Ardiansyah, Ardiansyah
De Jure: Jurnal Hukum dan Syari'ah Vol 17, No 1 (2025)
Publisher : Shariah Faculty UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/j-fsh.v17i1.29482

Abstract

Child marriage remains a pressing issue in West Sulawesi, where its prevalence is notably high in Indonesia. This study aims to identify the root causes of child marriage and boost legal awareness through the role of Islamic institutions. We also seek to explore the relevance of contingency and power relation theories in understanding the factors contributing to child marriage. This study uses a juridical-sociological approach, integrating primary and secondary data sources. Data collection involved in-depth interviews with key informants, direct observation, and analysis of relevant documents. Two villages in Majene with the highest cases in West Sulawesi were selected. Data triangulation was employed to increase the validity and reliability of the findings. Our finding demonstrates that, based on contingency theory, the root causes of child marriage depend on stigmas rooted in parental attitudes, prevailing social norms, and individual characteristics. Understanding the driving causes of child marriage in West Sulawesi leads this study to propose a conceptual model for action. A wide range of root causes of child marriage calls for a power relation theory that links policy to its implementation. We advocate for collaborative initiatives through the introduction of village regulations and the involvement of Islamic institutions. To further explore this, we invoke the theory of power relations to enhance public awareness. It helps our scheme of collaborative initiatives for enforcing village regulations by connecting law to social norms, enabling people in the village to respect and comply with the rules.
The Magnitude of Market Power between SCBs and SBUs: the Root Cause of Stagnancy of the Growth in Islamic Banking Industry and Spin-off Policy as its Solution Rayyani, Wa Ode; Abbas, Ahmad; Ayaz, Mohammad; Idrawahyuni, Idrawahyuni; Wahjono, Sentot Imam
IKONOMIKA Vol 7, No 1 (2022)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v7i1.13561

Abstract

This research aims to explore the magnitude of market power’s effect on the two types of Islamic banks consisting of Sharia Commercial Banks (SCBs) and Sharia Business Units (SBUs) and analyze the spin-off policy. Time-series data, obtained from the banks’ monthly financial statements, were used, and  the Lerner index under the level of price and cost was utilized. Independent samples t-test and correlation test were employed as additional tests to analyze data.  The starting point of the finding discloses that the mean difference of market power on two types of Islamic banking is significant. It indicates that the type of Islamic banks in Indonesia creates a disparity in the market power between SCBs and SBUs where SCBs show low power, otherwise SBUs is in high power value. A high-power magnitude gained by SBUs continues to be absorbed by the conventional bank as its parents. This process leads the growth of conventional banks to increase greater in the banking industry, while the growth of Islamic banks is stagnant. The additional finding discloses that when the SBU undertakes the spin-off, Islamic banking in Indonesia tends to capture a greater power in the national banking industry.
Tendensi Kinerja dan Proyeksi Pertumbuhan Bisnis Asuransi di Masa Depan Triani, Neks; Abbas, Ahmad; Syahrir, Sasmita Nabila
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 16 No. 2 (2021): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v16i2.5434

Abstract

Penelitian ini bertujuan untuk menganalisis tendensi kinerja dalam laba yang dilaporkan oleh perusahaan asuransi di Indonesia dan memproyeksikan pertumbuhan bisnisnya di masa depan. Sampel penelitian ini terdiri dari perusahaan asuransi yang terdaftar di Bursa Efek Indonesia dan laporan keuangan menggunakan data periode 2013-2018. Variabel penelitian diuji menggunakan model efek signifikansi logistik. Temuan penelitian ini mengungkapkan bahwa rerata tendensi kinerja perusahaan asuransi menyimpang dari laba aktualnya dan rerata prospek bisnisnya diproyesikan mengalami laju pertumbuhan negatif di masa mendatang. Berdasarkan pada uji efek signifikansi, hasilnya menemukan bahwa laba perusahaan asuransi yang dilaporkan menyimpang cenderung melemahkan pertumbuhan bisnis.Kata kunci: Bisnis Asuransi; Laba; Pertumbuhan.
The Effect of Magnitude of Operating Cash Flow and Accrual Earnings on the Level of Earnings Persistence Triani, Neks; Abbas, Ahmad
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.2743

Abstract

This research aims to disclose the magnitude of operating cash flow and accrual earnings in affecting the level of earnings persistence. The sample of this research was manufacturing firms listed in Indonesia Stock Exchanges. The nexus between variables was tested using random effect model. This research demonstrated that the magnitude value of manufacturing firms is positive on average in the accrual earnings, operating cash flow, and earnings persistence. The result of testing the effect points out that accrual earnings and operating cash flow affect the earnings persistence positively. The level of the earnings persistence has been followed by the magnitude of accrual earnings and operating cash flow indicating that the higher the accrual earnings and operating cash flow, the more persistent the earnings gained by manufacturing firms.
Efficient or Opportunistic: An Empirical Test of Managerial Discretion of Islamic Banking in Reporting The Earnings Abbas, Ahmad; Triani, Neks; Rayyani, Wa Ode; Radwan, Maha
Economica: Jurnal Ekonomi Islam Vol. 12 No. 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2021.12.2.9053

Abstract

Managers are responsible for the decision-making related to financial information. They make financial reporting incentives to manage financial data, including the earnings. Banks under Islamic principles seem to affect the probability of problematic managerial behavior in determining earnings. This study determines whether Islamic banking managers' discretion in reporting earnings is efficient or opportunistic. The sample of this study was Islamic commercial banks in Indonesia. The data was obtained from Bank Indonesia and Financial Services Authority. Their financial statements from 2010 to 2016 were analyzed using Moderated Regression Analysis. As reported by the analysis results, managers in Islamic banking are efficient in their discretion while reporting their earnings. Managers tend to level down their earnings when the profitability is exceptionally high at the current earning and movie it to the future earning making the profitability of Islamic banks seem stable. 
Co-Authors Alfiani Alfiani, Alfiani Ardiansyah ARDIANSYAH ARDIANSYAH Arizah, Ainun Ayaz, Mohammad Bangsawan, Achdian Anggreny Darwin, Khadijah Dini, Sherina Hannani Ibrahim, Abd Rauf Idrawahyuni, Idrawahyuni M. Sadik Mujahidah Mujahidah Nanning, Nanning Nur, Dwi Utami Hudaya Nuzha Nuzha Radwan, Maha Ramli, Nurleli Ramly, Ramly Sari, Nengsi Warna Sari, Nurindah Sentot Imam Wahjono Syahrir, Sasmita Nabila Triani, Neks Wa Ode Rayyani