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All Journal Jurnal Manajemen Bisnis Agregat: Jurnal Ekonomi dan Bisnis BALANCE: Economic, Business, Management and Accounting Journal Mega Aktiva: Jurnal Ekonomi dan Manajemen Amaliah: Jurnal Pengabdian Masyarakat

Sitti Zakiah Ma’Mun

Fakultas Ekonomi Dan Bisnis Islam, Universitas Muhammadiyah Kendari

Author-ID : 1264488

Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Articles

Expanding Balance Scorecard to Islamic Business Performance Model on Indonesian Muslim Entrepreneurs: Evidence in Southeast Sulawesi La Ode Alimusa Musa; Sitti Zakiah Ma'mun; Abdul Rahman; Ahmad Muhlis Nuryadi
Agregat: Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2021)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol5/is1pp78-96

The purpose of this study is to determine the dimensions of the business performance of Muslim entrepreneurs in Southeast Sulawesi to running a sustainable and competitive advantage. The specific objective is to find a model of alternative business performance measurement of Muslim entrepreneurs which is the development model of Balanced Scorecard by incorporating the factors of shariah such as worship and lawful approach. The method used in this research is Exploratory Factor analysis. The sampling method is non-probability sampling with 120 samples collected through survey questionnaires. Based on the results of the discussion, it can be concluded that three main factors determine business performance; integrated business strategy factors, internal business targets& encouragement, and Islamic business practice. Thus the integration of the business orientation with the material approach to business practices based on Islamic business principles such as halal product orientation and worship motivation can improve the performance of competitive and sustainable SMEs. Keywords: Balanced Scorecard; Islamic business performance; Muslim entrepreneurs

KAJIAN PENGEMBANGAN MODEL BALANCE SCORECARD UNTUK MENGUKUR DIMENSI KINERJA USAHA MIKRO-KECIL PADAPENGUSAHA MUSLIM DI SULAWESI TENGGARA La Ode Alimusa; Abdul Rahman; Sitti Zakiah Ma'mum
BALANCE: Economic, Business, Management and Accounting Journal Vol 14, No 02 (2017)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v14i02.1277

ABSTRACT The purpose of this study is to determine the determinants of dimensions (factor) business performance of Muslim entrepreneurs in Southeast Sulawesi in running a sustainable and competitive advantages. The specific objective is to find a model of alternative business performance measurement of Muslim entrepreneurs which is the development model of Balance Scorecard implementation (BSC) by incorporating the factors of shariah (worship and lawful approach). The method used in this research is Exploratory Factor analysis and qualitative analysis. Sampling method is non-probability sampling with sample size of 10 x 12 variables = 120 sample members (Roscue approach in Sugiyono: 2012). Methods of data collection using in-depth interviews and questionnaires as well as secondary data. Based on the the results of research and discussion it can be concluded that there are 3 main factors that form the dimensions of micro-small business performance is integrated business strategy factors, Internal Business Targets & External Encouragement and Islamic Business Practice Factor. these three dimensions can shape the performance of small micro-enterprises in Muslim entrepreneurs in Southeast Sulawesi about 65%. Thus the integration of the business orientation with the material approach to business practices based on muamalah principles in Islam (Halal orientation and worship) can improve the performance of competitive and sustainable SMEs.Keywords : Business Performance Dimension, development of BSC model, Muslim EntrepreneursCorrespondence to : lalimusa@gmail.com, rahmanfisip@gmail.com, stzakiah132@gmail.com

PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP PEMBIAYAAN SYARIAH DAN KEUNGGULAN BERSAING UKM DI KOTA KENDARI Sitti Zakiah M
Mega Aktiva Vol 6, No 1 (2017): April
Publisher : Universitas Muhammadiyah Kendari

Penelitian ini bertujuan untuk (1) menguji dan menganalisis pengaruh faktor internal terhadap keputusan pembiayaan syariah UKM; (2) menguji dan menganalisis pengaruh faktor eksternal terhadap keputusan pembiayaan syariah UKM; (3) mengkaji pengaruh faktor internal dan eksternal terhadap keunggulan bersaing UKM melalui keputusan pembiayaan syariah; (4) mengkaji secara langsung pengaruh faktor internal terhadap keunggulan bersaing UKM; (5) mengkaji secara langsung pengaruh faktor eksternal terhadap keunggulan bersaing UKM. Penelitian ini menggunakan pendekatan kuantitatif.Analisis data dilakukan melalui metode Partial Last Square (PLS). Penentuan sampel dilakukan dengan teknik purposive dengan terlebih dahulu menyeleksi UKM yang melakukan pembiayaan pada bank syariah (Muamalat dan Mandiri), sampel berjumlah 30 responden. Hasil penelitian menunjukan bahwa untuk dapat mengakses pembiayaan dan mendapatkan keunggulan bersaing, maka harus memperhatikan faktor internal antara lain: karakteristik pengusaha,motivasi,integritas dan modal, dan faktor eksternal yaitu: kebijakan pemerintah,teknologi informasi,membangun jaringan,pesaing dan ekuatan sosial budaya. Hasil statistik menunjukan bahwa motivasi, modal, kebijakan pemerintah dan membangun jaringan berpengaruh signifikan terhadap pembiayaan syariah dan keunggulan bersaing UKM.

ANALISIS EFISIENSI INVESTASI DI PROVINSI SULAWESI TENGGARA PADA PERIODE 2001 - 2013 Indri Hapsari; Sitti Zakiah M
Mega Aktiva Vol 6, No 1 (2017): April
Publisher : Universitas Muhammadiyah Kendari

Tujuan penelitian ini adalah untuk mengetahui dan mengukur tingkat efisiensi investasi yang ada di Provinsi Sulawesi Tenggara pada periode 2001 - 2013 dan mengembangkan langkah-langkah kebijakan yang mendukung masuknya investasi di Provinsi Sulawesi Tenggara. Metode yang digunakan dalam penelitian ini adalah Metode perhitungan Incremental Capital Output Ratio (ICOR) digunakan untuk penilaian tingkat efisiensi investasi di Provinsi Sulawesi Tenggara Secara matemastis Harrod-Domar menunjukkan rumus ICOR. Hasil penelitian menunjukan bahwa investasi yang masuk ke Provinsi Sulawesi Tenggara dari periode 2001-2013 masih tergolong tergolong efisienJika dilihat dari nilai ICOR lag 0 maupun lag 1 masih tergolong cukup efisien dengan nilai ICOR diantara 3 dan 4 meskipun pada tahun tertentu terdapat nilai ICOR diatas 4 yang menunjukkan kurang efisiennya tingkat investasi dengan koefisien nilai ICOR lag 0 pada tahun 2009 dan 2013 sedangkan lag 1 pada tahun 2012 dan 2013. Sedangkan berdasarkan metode akumulasi investasi yang menerapkan prinsip rata-rata tertimbangmenunjukkan semakin tidak efisiennya tingkat investasi pada periode pengamatan dari 2004-2013, 2005-2013, 2006-2013, 2007-2013,2008-2013masing-masing menunjukkan nilai ICOR diatas 4.

PENGARUH PEMBIAYAAN SYARIAH TERHADAP PENGUATAN MODAL UKM DI KOTA KENDARI Sitti Zakiah Ma’Mun; Siti Maesaroh
Mega Aktiva Vol 5, No 1 (2016): April
Publisher : Universitas Muhammadiyah Kendari

Small and Medium Enterprises ( SMEs ) have a strategic role in economic development , on the other hand the inability of the SME sector in terms of capital constraints in increasing its production capabilities . Therefore the aim of this study wanted to determine the effect of strengthening the capital of Islamic finance to SMEs .The study site is located in the city of Kendari with a relatively small sample size ( 30 -50 ) are listed on the SME and SME Perindagkop Kendari . Sampling technique using a cluster sampling is sampling based on a predetermined area . with Islamic finance as the dependent variable and the capital structure of SMEs as an independent variable . Regression analysis is used as an analytical tool to determine the relationship and the influence of financing on the capital structure of SMEs , in order to improve the ability of capital ( capital gain ) . Results showed that the Syariah Financing affect the capital structure of SMEs in Kendari .

Aplikasi Pembukuan Keuangan Sederhana bagi Peternak Usaha Ayam Potong di Desa Amoito Kecamatan Ranomeeto Kabupaten Konawe Selatan Indri Hapsari; Sitti Zakiah Ma’mun
Amaliah: Jurnal Pengabdian Masyarakat Vol 1 No 1 (2017): Edisi 2017
Publisher : LP3M, Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.647 KB)

Pembukuan Keuangan Sederhana Bagi Peternak Usaha Ayam Potong Di Desa Amoito Kecamatan Ranomeeto Kabupaten Konawe Selatan belum tertib administrasi dalam penyusunan laporan keuangan. Permasalahan yang dialami mitra adalah lemahnya manajemen usaha dalam bidang pencatatan dan pembukuan keuangan dalam mendukung kelancaran produksi ayam potong di Desa Amoito. Tujuan Program ini untuk meningkatkan kemampuan dan pemahaman pembukuan keuangan sederhana bagi peternak usaha ayam potong agar dapat memisahkan pembukuan keuangan pribadi dan keuangan usaha sehingga secara operasional dapat dianalisis penerimaan dan pengeluarannya setiap periode dan sebagai pedoman dalam penyusunana laporan keuangan secara sederhana sehingga dapat memperluas ekspansi usaha secara bersinambungan. Untuk mencapai tujuan dan target perlunya peningkatan kemampuan dan keterampilan pembukuan keuangan sederhana dalam menghadapi permasalahan yang sedang dan yang akan dihadapi beberapa mitra peternak usaha ayam potong di Desa Amoito dengan melakukan metode penyuluhan, pelatihan, pendampingan dan meningkatkan kemampuan untuk tertib administrasi dan melaksanakan pembukuan keuangan pada usaha ternak ayam potong. Setelah adanya kegiatan ini telah memberi pengaruh yang signifikan bagi peternak usaha ayam potong untuk tertib administrasi dalam pembukuan keuangan sederhana.

Exploring Factors Determining the Business Performance of Micro and Small Entreprises: Reality in Indonesian Muslim Entrepreneurs La Ode Alimusa; Sitti Zakiah Ma'mun; Abdul Rahman; Ahmad Muhlis Nuryadi; Sahraman D. Hadji Latif
Jurnal Manajemen Bisnis Vol 13, No 2: September 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v13i2.13930

Research aim: This paper aims to identify important influences on the company performance of Muslim business owners in Southeast Sulawesi, Indonesia, using a balanced scorecard development approach incorporating Islamic values and business practices.Design/Methodology/Approach: The research design used a quantitative approach called Exploratory Factor analysis through SPSS. The sampling technique was purposive sampling with 120 samples (Muslim entrepreneurs), with data collected through a survey questionnaire.Research findings: Three significant factors determining the business performance of Muslim entrepreneurs: strategy and internal business processes, business orientation, external stimuli, and Islamic business practices. Approaches to Islamic business practice are critical for improving Muslim entrepreneurs’ company performance.Theoretical contribution/ Originality: This finding is one of the new models of the balanced scorecard theory to measure and improve the performance of Indonesian Muslim entrepreneurs.Practitioner/Policy implication: Integration of business orientation with general approaches and sharia business practices such as halal product orientation and hard work can improve the business performance of Indonesian Muslim entrepreneurs.Research limitation/Implication: This study only investigated the performance of Muslim entrepreneurs in 7 districts/cities in Southeast Sulawesi with a sample of 120 Muslim MSMEs.

Co-Authors Abdul Rahman Abdul Rahman Ahmad Muhlis Nuryadi Indri Hapsari La Ode Alimusa Sahraman D. Hadji Latif Siti Maesaroh

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