Article Per Year (5 Year)
p-Index From 2019 - 2024
1.325
P-Index
This Author published in this journals
All Journal IJIBE (International Journal of Islamic Business Ethics) Indonesian Journal of Accounting and Governance Economics and Digital Business Review Islamic Accounting and Finance Review Jurnal Akuntansi dan Keuangan Syariah (Jurnal Akunsyah) Income Journal: Accounting, Management and Economic Research El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Saiful Muchlis
Universitas Islam Negeri Alauddin Makassar
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP HARGA PENUTUPAN SAHAM MELALUI KEBIJAKAN DIVIDEN Saiful Muchlis; Febriani Setijawan
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 2 (2019): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v3i2.42

Abstract

This study aims to determine the effect of accounting profit, operating cash flow and company size on stock prices through dividend policy on consumer goods industry companies on the Indonesia Stock Exchange. This research uses quantitative methods and the type of explanatory research with 2016-2018 observation years in 17 company samples. The results show (1) accounting profit and operating cash flow have a positive and significant effect on dividend policy, while the size of the company has no influence on dividend policy. (2) accounting profit and operating cash flow do not have an effect on the closing prices, while the size of the company has a positive and significant effect on the closing prices. (3) dividend policy has a positive and significant effect on the closing prices. (4) there is no indirect effect of dividend policy in mediating accounting profit and operating cash flow on the closing prices, but there is an indirect effect of dividend policy in mediating company size on the closing prices.
SYARI'AH OPTIMIZATION OF BUSINESS THEORY IN PREVENTING RIBA PRACTICES IN MURABAHAH CONTRACT (Case Study at Muamalat Indonesian Bank) Saiful Muchlis
IJIBE (International Journal of Islamic Business Ethics) Vol 4, No 1 (2019): March 2019
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.4.1.563-581

Abstract

This study aims to (1) determine the determination of the murabahah contract margin from the Asset /Liability Management Committee (ALCO) perspective, (2) know the Shari’ah Enterprise Theory (SET) approach in realizing the murabahah contract margin system in accordance with sharia principles. This research is a qualitative research using an interpretive paradigm with a phenomenological approach that takes the location of research at Bank Muamalat Indonesia. Data collection was carried out using the interview method with informants and some other secondary supporting data obtained from the entity’s official website. The data management and analysis techniques are carried out through three stages, namely through data reduction, data presentation and conclusion drawing (verification). The results of the research show that the implementation of the Murabahah contract margin system at Bank Muamalat Indonesia is considered not to have fully implemented the sharia concepts and principles. This is because the ALCO Team is still based on the BI (Bank Indonesia) rate so that the determination of margins is still in accordance with the prevailing interest rates at Bank Indonesia. Thus, it can be said that Bank Muamalat still contains elements of usury because it makes BI interest rates as a material consideration in determining the applicable margin in Islamic banks. So that SET is considered able to realize the murabahah contract margin system because it contains the values of justice, truth, honesty, trustworthiness and accountability and is expected to complement or improve the margin system of the murabahah agreement to conform to the actual sharia principles.
PEGUNGKAPAN BIODIVERSITY PADA PT ADHI KARYA Ainul Fikri Hamsir; Saiful Muchlis; Della Fadhilatunisa
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 2 (2022): December 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i2.32962

Abstract

Abstract, The purpose of this study is to look at the disclosure and meaning of biodiversity accounting in developer companies through semiotic analysis of the sustainability report of PT. ADHI KARYA 2020. This research is a qualitative type with data analysis method, namely semiotics to see biodiversity accounting disclosures in developer companies. The data used is the sustainability report of PT. ADHI KARYA in 2020 which was obtained from the company's official website. This study conducted an in-depth study with semiotic analysis of the disclosure of biodiversity in the sustainability report of PT. ADHI KARYA. The results of this study indicate that PT. ADHI KARYA's disclosure of biodiversity in its role to participate in maintaining biodiversity status clearly explains the company's operations and the impact of these activities. However, ADHI still maintains the trust of report users by providing solutions after problems arise. This is considered effective in maintaining the trust of report users. Abstrak, Tujuan penelitian ini untuk melihat pengungkapan dan pemaknaan akuntansi biodiversity pada perusahaan developer melalui analisis semiotika terhadap sustainbility report PT. ADHI KARYA 2020. Penelitian ini berjenis kualitatif dengan metode analisis data yaitu semiotika untuk melihatpengungkapan akuntansi biodiversity pada perusahaan developer. Data yang digunakan yaitu sustainbility report PT. ADHI KARYA tahun 2020 yang diperoleh dari situs web resmi perusahaan. Penelitian ini melakukan kajian mendalam dengan analisis semiotika atas pengungkapan biodiversity pada sustainbility report PT. ADHI KARYA. Hasil penelitian ini menunjukkan bahwa pengungkapan biodiversity PT. ADHI KARYA dalam perannya untuk turut serta menjaga status biodiversitas menjelaskan secara gamblang mengenai operasioal perusahaannya berikut dampak yang ditimbulkan dari aktivitas tersebut. Namun, ADHI tetap menjaga kepercayaan pengguna laporan dengan menyediakan solusi setelah adanya permasalahan yang muncul. Hal ini dinilai efektif dalam menjaga kepercayaan pengguna laporan.
KAJIAN KONSEP AMANAH DALAM MEMBENTUK AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA (STUDI PADA PEMERINTAH (DESA JE'NETALLASA, KECAMATAN PALANGGA, KABUPATEN GOWA) Asniati Asniati; Saiful Muchlis; Raodahtul Jannah
Jurnal Akuntansi dan Keuangan Syariah (Jurnal Akunsyah) Vol 3, No 1 (2023): Vol. 3 No. 1 Juni 2023
Publisher : Program Studi Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/akunsyah.v3i1.4787

Abstract

Tujuan penelitian ini adalah untuk mengetahui akuntabilitas pengelolaan keuangan dana desa melalui konsep amanah dalam pengelolaan dana desa di Desa Jenetallasa Kecamatan Pallangga Kabupaten Gowa. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan fenomenologis dengan paradigma interpretatif. Pengumpulan data dilakukan dengan menggunakan teknik wawancara dan data sekunder. Selain itu dilakukan  uji validitas data dengan menggunakan dua triangulasi yaitu triangulasi sumber data dan triangulasi teknis untuk menganalisis bahan penelitian. Hasil kajian menunjukkan bahwa  di Desa Je'netallasa Kecamatan Palangga Kabupaten Gowa terdapat bentuk akuntabilitas pengelolaan sumber daya keuangan, bahwa sebelum pelaksanaan program kerja, pengurus desa merundingkan program kerja yang akan dilaksanakan dan berapa anggaran yang digunakan untuk program kerja yang sedang berjalan. Selain sebagai penanggung jawab terhadap program kerja yang dilaksanakan pada periode sekarang, pemerintah desa juga sering mengadakan pertemuan setiap tiga bulan sekali untuk mengetahui sejauh mana progres program kerja dan berapa anggaran yang telah dihabiskan. Pengelolaan dana desa Je'netallasa selalu menggunakan keimanan kepada Tuhan, manusia dan  diri sendiri sebagai teladan dalam mengelola dana desa.
Pengaruh Persepsi Pelaku UMKM, Tingkat Pendidikan dan Sosialisasi SAK EMKM terhadap Penerapan SAK EMKM RaodahtulJannah Odha; Ismawati; Saiful Muchlis
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the perceptions of MSME actors, level of education and socialization of SAK EMKM on the application of SAK EMKM (Study in Samata sub-district, Gowa district). This research is a quantitative research with a positivist research approach. The population in this study were SMEs in the Samata village, Gowa Regency. The sampling technique in this study was purposive sampling, while the samples in this study were MSME actors in Samata Village, Gowa Regency. The data collection method is using a questionnaire that is distributed directly. The data used in this study is primary data collected through a questionnaire survey. Data analysis used statistical analysis to determine the effect of the perceptions of MSME actors, education level and socialization of SAK EMKM on the implementation of SAK EMKM. The results of this study indicate that the perceptions of MSME actors, level of education and socialization of SAK EMKM greatly influence the implementation of SAK EMKM.
Peran Dewan Pengawas Syariah Dalam Penerapan Good Corporate Governance Dalam Pencegahan Fraund Financing di Bank Syariah Fitra Analia; Muhammad Wahyuddin Abdullah; Saiful Muchlis
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.638

Abstract

The act of misrepresentation in a monetary establishment is something that can be a significant danger to the maintainability of an organization's business. As a result, it is critical that efforts to prevent fraud are made to lessen the impact on stakeholders and customers. One way to do this is by putting good corporate governance into place. This study aims to determine how the presence of a sharia-compliant supervisory board in an Islamic bank, one form of good corporate governance, reduces the financing of fraudulent activities. The method of conducting the literature review and the qualitative research approach were utilized, and secondary data were used as the type of data. The findings of this study indicate that an Islamic bank's maximum application of good corporate governance is thought to be capable of preventing the practice of fraud financing. This is especially true when the Islamic supervisory board is maximized in supervising the implemented operations that have met the sharia compliance aspect. The presence of a sharia supervisory board is not only a distinguishing feature between Islamic banks and conventional banks; it is also a representation of the implementation of GCG. If the existence of a sharia Keywords : sharia supervisory board, good corporate governance, fraund financing.
Tantangan Sistem Keuangan Islam sebagai Alternatif Menghadapi Sistem Keuangan di Era Global Atika Rizki Atika; Muhammad Wahyuddin Abdullah; Saiful Muchlis
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.522

Abstract

Bunga yakni variabel fundamental dalam rencana strategi keuangan serta moneter. Sistem keuangan kapitalis masih mendominasi sebagian besar sistem keuangan hingga saat ini. Kerentanan kapitalisme ditunjukkan oleh frekuensi krisis keuangan global. Efek multifaset dari krisis demi krisis memerlukan pemikiran yang objektif serta jernih atas bagaimana memperbaiki sistem saat ini. Penelitian semacam ini yakni penelitian kepustakaan (library research) dengan memakai pendekatan kualitatif. Sumber informasi yang akan dipakai analis yakni sumber informasi opsional. Hasil penelitian ini menemukan kalau kesulitan yang dihadapi terdiri dari 11 bidang, yakni bidang perbankan, bidang zakat dan wakaf, bidang UMKM, bidang ekonomi digital, bidang produk makanan dan minuman halal, bidang media dan rekreasi halal, bidang pariwisata halal, bidang fashion muslim, bidang jaminan social, bidang pasar modal syariah, bidang farmasi serta kosmetik halal. Oleh karena itu, diperlukan sinergi yang kuat antara seluruh pemangku kepentingan guna mengatasi permasalahan yang ada, utamanya untuk menerapkan sistem keuangan islam dalam setiap kegiatan perekonomian dan berupaya memaksimalkan upaya-upaya efektif untuk mengatasi 11 tantangan pada bidang yang berbeda.
Co-Authors Abdullah, Muhammad Wahyuddin Ainul Fikri Hamsir Asniati Asniati Atika Rizki Atika Della Fadhilatunisa Febriani Setijawan Fitra Analia Ismawati Raodahtul Jannah RaodahtulJannah Odha