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All Journal AkMen JURNAL ILMIAH Jurnal Bisnis dan Kewirausahaan
Chairul Ihsan Burhanuddin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH SKEPTISME PROFESIONAL AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI PADA BADAN PEMERIKSA KEUANGAN RI PERWAKILAN SULAWESI SELATAN Chairul Ihsan Burhanuddin
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study was conducted to see how big the skepticism of professional auditors to the accuracy of giving opinion. The sample obtained as many as 71 respondents auditors at the State Audit Board (BPK) RI Representative of South Sulawesi Province. In accordance with the above purposes, in this study formulated two hypotheses. The first hypothesis, partially (individual) mepunyai significant influence of auditor professional skepticism to provide opinion auditors. The second hypothesis, partially (individually) does not have a significant effect of skepticism of professional auditors on giving opinion of auditors, this research is conducted by using simple linear regression analysis method with the help of SPSS 20.0. The results of this study are: skepticism professional auditors have a significant effect on giving opinion auditors. Suggestions for further research, should add to the sample and expand the scope of the study, considering other variables that are still closely related to the variables in this study.
ANALISIS KINERJA KEUANGAN KOPERASI PEGAWAI NEGERI (KPN) MU’AMALAT KANTOR KEMENTERIAN AGAMA KOTA MAKASSAR Chairul Ihsan Burhanuddin; Muhammad Nur Abdi
AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to find out how the financial performance of civil service coorperatives (KPN) Mu’amalat the ministry of the city of Makassar. The analytical method used is descriptive quantitative analiysis method by using data collection technique that is research of library and field research consisting of method of documentation and interview method.From the results of research conducted on civil service cooperatives (KPN) Mu’amalat. Regarding the financial performance assessed from the liquidity ratio based on current ratio analysis shows very good figures, while the cash ratio shows poor results. The rentability ratio based on the analysis of economic rentability generated shows good figures, while the capital rentability analysis itself shows poor results. Further on the solvency ratio based on the analysis of debt to asset ratio and long term debt to equity ratio produced respectively indicate the numbers with very good criteria.
ECONOMICS CAPITALISM, THE BIRTH OF STATE AND ALQURAN RULES chairul ihsan burhanuddin
AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The long-standing socialist capitalist economy is a paradigm in economic activity as if it backfires within the paradigm itself. Looking at increasingly uncertain economic conditions, make people think to find solutions to the problems that occur. The Mahzab thought of Karl Marx and Adam Smith was not as beautiful as imagined. Monopolistic concept is precisely raises human welfare issues and natural imbalance that can no longer be tolerated. This concept of thought has finally reached the saturation point. Islamic economics or Sharia economics had become an alternative in addressing the problem. However, is the sharia economy in accordance with the provisions established by Allah SWT in the Qur'an? Returning to the sharia rule, does not mean to return to the rules established by Allah SWT. The research method is done through a qualitative approach, using the Library Research method. The results of this study provide an economic perspective by providing explanations based on the verses contained in the Qur'an. Starting from solutions in the problems of production and consumption processes, trading, the concept of balance, and debt management of receivables.
REDENOMINASI, NILAI MATA UANG DAN EKSISTENSI EMAS DI ERA COVID-19 Chairul Ihsan Burhanuddin; Burhanuddin Burhanuddin
AkMen JURNAL ILMIAH Vol 17 No 4 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v17i4.1124

Abstract

It is difficult to understand the economic turmoil that has hit Indonesia, especially in various parts of the world. This is related to the outbreak of coronavirus or the familiar one called covid-19. The economic contraction is clearly striking in various sectors, ranging from trade, manufacturing, to capital markets. Another problem that is no less strange is the value of the rupiah which continues to slump sharply followed by the upheaval in the value of gold whose price continues to soar. Not to mention the issue of rupiah redenomination that continues to roll behind economic uncertainty. This research provides an economic perspective and essence that needs to be built on the various economic problems and issues facing the Country of Indonesia. Therefore, from various explanations of the point of view on the issues that are being discussed in this study provide input to the relevant parties in making decisions in addressing the problem. The importance of the results of this study is to provide information and analysis on how to make decisions and attitudes behind the economic problems that are facing today.
Analisis Efek Merger Bank Bumn Syariah Di Bursa Efek Indonesia Chairul Ihsan Burhanuddin; Amran Amran
AkMen JURNAL ILMIAH Vol 18 No 2 (2021): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v18i2.1709

Abstract

In the midst of uncertain economic conditions in various countries around the world, it requires every country to innovate and improvise in maintaining all aspects to survive. Due to this problem, one form of innovation carried out by the Indonesian government, especially in stock trading, was the merger of a Sharia bank. The merger process of three Islamic banks (BRI Syariah, BNI Syariah, and Mandiri Syariah) to become Bank Syariah Indonesia (BSI) with the BRIS code on the Indonesia Stock Exchange has provided positive sentiment, literacy and understanding to the public in investing in the stock exchange. This research is a qualitative descriptive study. The results of this study indicate that one of these merger processes provides positive sentiment in various aspects of stock trading on the stock exchange. Starting from stock trading activities and the portion of investor ownership which is dominated by local investors
Urgensi Digitalisasi Terhadap Stabilitas Sistem Keuangan Di Indonesia chairul ihsan burhanuddin; Muhammad Nur Abdi; Burhanuddin Burhanuddin
AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i1.2196

Abstract

Indonesia's economic progress is in step with the country's financial system's digitalization. The issue with the digitization process is that a financial system model that is compatible with the economy's needs and constraints is required. System tools, literacies, and financial system models, for example. To provide explanations and reinforcement of the material presented, this study employs a qualitative descriptive technique. The viewpoint of banking innovations and the digitalization process in numerous countries is one of them. The study's findings provide an outline of critical issues that must be addressed in order for Indonesia to embrace digitalization in its financial sector. So that the consequences of this digitalization process can guarantee financial stability and the economy's integrity in the future. The correct tools, literacy, and models in the financial system are just a few of the concerns that the government must carefully prepare. Keywords : Digitization, Literacy, Devices, Financial System, Economics.
PENGARUH DANA PIHAK KETIGA, BIAYA OPERASIONAL, DAN NON PERFORMING LOAN TERHADAP LABA BERSIH BANK UMUM SWASTA NASIONAL DEVISA PADA BANK INDONESIA Chairul Ihsan Burhanuddin; Nur Fatwa
Jurnal Bisnis dan Kewirausahaan Vol. 4 No. 1 (2015): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

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Abstract

This study aims to identify and analyze Effect of Third Party Fund, Operating Costs, and Non Performing Loans to Net Income Foreign Exchange Bank BUSN at Bank Indonesia either simultaneously or partially. This study uses secondary data from the Indonesian banking statistics published in the website of Bank Indonesia (BI). This research was conducted using a sample firms that fall into the category of the National Private Commercial Bank Foreign Exchange with the observation period of 2011 - 2013 There were 43 companies listed in the category of Private Banks National Foreign Exchange but only 36 companies that meet the criteria of this study sample. Multiple linear regression analysis method is used to test the hypothesis. The results of this study are the Third Party Fund has a negative and significant effect on Net Income. Operational costs have a positive and significant impact on Net Income. And non performing loans has a negative but insignificant effect on Net Income. These results indicate that the management of third party funds, operating expenses, and non-performing loans must be done optimally by considering the risks as well as the portion of the distribution and acceptance in order to achieve the desired net income.
Co-Authors Amran Amran Burhanuddin Burhanuddin Burhanuddin Burhanuddin Muhammad Nur Abdi Nur Fatwa