M Wahyuddin Abdullah
Universitas Islam Negeri Alauddin Makassar

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Pengaruh Tekanan Stakeholders dan Tanggung Jawab Sosial terhadap Penerapan Akuntansi Lingkungan di Kawasan Industri Makassar M Wahyuddin Abdullah; Saiful Muchlis; Sri Nirmala Sari
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 5 No 1 (2015): Fakultas Ekonomi dan Bisnis Islam
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v5i1.1168

Abstract

This study aims to provide empirical evidence of the influence of the pressure of stakeholders and social responsibility to the implementation of environmental accounting, and the most dominant influence between pressure stakeholders with social responsibilities towards the implementation of environmental accounting. The population of study was company in Makassar Industrial Area (KIMA). Find were the method using purposive sampling and obtained by respondents as many as 70 managers from 11 companies sampled. Hypothesis testing using multiple regression models with independent variables pressure of stakeholders that includes government regulation, public pressure, the pressure of environmental organizations, and corporate social responsibility, and the dependent variable is the implementation of environmental accounting. The results showed that the pressure of stakeholders in the form of government regulation and corporate social responsibility significantly influence the implementation of environmental accounting, while the pressure of stakeholders in the form of public pressure and the pressure of environmental organizations did not significantly influence the implementation of environmental accounting.
PENERAPAN PRINSIP SYARIAH DALAM AKAD PEMBIAYAAN MURABAHAH PADA BANK MUAMALAT Andi Rio Makkulau; M Wahyuddin Abdullah
Jurnal Iqtisaduna Vol 3 No 1 (2017)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v3i1.4032

Abstract

Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan bentuk akad dan standar operasional produk pembiayaan murabahah dan menganalisis penerapan prinsip syariah dalam akad pembiayaan murabahah pada Bank Muamalat kota Parepare. Hasil penelitian menunjukkan bahwa: (1) Bentuk akad dan standar operasional produk pembiayaan murabahah pada bank Muamalat kota Parepare dengan mengacu kepada ketentuan Undang-undang Perbankan Syariah, BI (Bank Indonesia), OJK (Otoritas Jasa Keuangan) dan Fatwa DSN-MUI masih ada beberapa yang perlu diperhatikan yakni pada prinsip transparansi dan keterbukaan agar terhindar dari assymetric information dalam transaksi murabahah. (2) Penerapan prinsip syariah dalam akad pembiayaan murabahah pada bank Muamalat kota Parepare telah sesuai dengan Undang-undang Perbankan Syariah dan Fatwa DSN-MUI, dimana pembiayaan yang berdasarkan atas prinsip Islam yaitu tidak mengandung unsur riba, maisir, garar, haram, dan zalim. Pelarangan hal tersebut sejalan dengan maqasid syariah guna mencegah kemudharatan (daf’ul-mafasid), mendatangkan kemaslahatan (jalbul-maslahah), dan memelihara lima hal dasar yakni agama, jiwa, akal, keturunan, dan harta.Keywords: Akad Pembiayaan, Prinsip Syariah, Maqasid Syariah, Murabahah