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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam
Saiful Muchlis
Universitas Islam Negeri Alaudddin Makassar, Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Perwujudan good village governance: Perspektif muraqabah dalam Islam Munir Munir; Saiful Muchlis; Rimi Gusliana Mais
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (838.422 KB) | DOI: 10.36407/serambi.v4i2.594

Abstract

This study aims to implement Islamic muraqabah values ​​in financial management in Bana Village, Bontocani District, Bone Regency. This type of research is qualitative by using the paradigm of Interpretive Phenomenology. Data were collected through in-depth interviews, observation, documentation studies, and voice recording devices. The results showed that financial management in Bana Village, Bontocani District, Bone Regency, was based on the principles of Good Village Governance, when viewed at the participatory planning stage, which was not yet effective. The implementation phase, the principles of transparency and budget discipline have been carried out well. Accountability to the community has not provided maximum results. Has not provided a good performance, as evidenced by the misuse of the functions and responsibilities of the BPD involved in handling development projects.
Financial performance analysis of sharia banking with maqashid shariah index method Saiful Muchlis; Munir Munir; Rimi Gusliana Mais
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.669

Abstract

This study aims to determine the financial performance of Islamic banking using the Maqashid Shariah Index financial approach. This study uses a type of descriptive research with a quantitative approach. The population of this study is Islamic commercial banks in Indonesia operating from 2015 to 2020. The sample was determined based on the purposive sampling method, with a total sample of 10 Islamic commercial banks with six years of observation. Data was used in this study in the form of secondary data. The data collection technique uses the documentation method in the form of annual financial reports (annual reports) on the official website of each Islamic commercial bank. The results of the study prove that 1) Bank Muamalat Indonesia (BMI) ranks first in calculating the performance of the maqashid sharia index, and Bank BTPN Syariah (BTPNS) ranks lowest. 2) In general, Islamic banks in Indonesia have fulfilled the three objectives of sharia well, so in the future, this good achievement needs to be developed and improved. Management may be made to determine and implement a reasonable and also appropriate strategy, such as increasing the knowledge and capabilities of the company's human resources, optimizing capital, developing various financing products, and maintaining a spirit of cooperation between Islamic financial institutions with related customers
Analisis transaksi e-commerce dan modal terhadap peningkatan pendapatan usaha mikro kecil dan menengah dalam perspektif Islam Rimi Gusliana Mais; Saiful Muchlis; Munir Munir; Aski Khoirunnisa
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (742.232 KB) | DOI: 10.36407/serambi.v5i1.601

Abstract

This study focuses on culinary micro, small and medium enterprises (MSMEs) in Kelapa Gading District. According to research findings, most informants adhere to Islamic law-based ethical standards to conduct business, such as maintaining product quality, using high-quality raw materials, providing excellent customer service, being friendly to customers, and making reasonable arrangements for prices. Most informants know and are proficient in using the bai'as-salam contract in legal e-commerce transactions. However, some do not understand because of their ignorance. E-commerce is a digital banner that everyone can see. It makes it easier to get customers and makes running a business more profitable. Business actors prefer to use personal capital because it has several advantages, such as reducing operational costs, minimizing losses, thinking about hiring employees, and managing successful marketing Public interest statementThe results of this study can add new insights for MSME owners in running their businesses while adhering to Islamic values. Article HistoryReceived 31 Mar 2022 | Revised 10 Dec 2022 | Accepted 15 Dec 2022 | Online First 03 Jan 2023
Co-Authors Aski Khoirunnisa Munir Munir Munir Munir Munir Munir Rimi Gusliana Mais