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All Journal Ikonomika : Jurnal Ekonomi dan Bisnis Islam AKRUAL: Jurnal Akuntansi JISIP: Jurnal Ilmu Sosial dan Pendidikan JCRS (Journal of Community Research and Service) IJISH (International Journal of Islamic Studies and Humanities) Jurnal Ilmiah Mahasiswa Raushan Fikr
Abbas, Ahmad
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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ACCOUNTABILITY OF PERFORMANCE INTEGRATED WITH THE VALUE OF ISLAMIC CIVILIZATION: THE CASE OF MUHAMMADIYAH UNIVERSITY OF MAKASSAR Rayyani, Wa Ode; Abbas, Ahmad; Hannani, Hannani
IJISH (International Journal of Islamic Studies and Humanities) Vol 2, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/ijish.v2i2.881

Abstract

The objective of this research is to describe accountability of performance integrated with the value of Islamic civilization and find the essence from framework of Islamic accountability of organization. This research is qualitative type using interpretive spiritualism paradigm under ethnomethodology approach. The object of this research is Muhammadiyah University of Makassar and informants are people involved in making a decision in the university. The result reveals that the accountability in Muhammadiyah University of Makassar is built using the religious spiritualism under a foundation of Islamic values consisting of ukhuwah and sincerity, amanah, oriented goal, effectiveness and efficiency, opennes, and consistency. The further result discloses that sincerity is the strongest value to build the accountability of performance
Earnings Management in Banking Industry And Its Impact on The Firm Value Abbas, Ahmad
AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n1.p69-84

Abstract

This research investigates earnings management through discretionary accruals in pre and post period of convergence of IFRS and analyses its impact on the firm value in Indonesian banking industry. The sample of this research was 23 banks listed in Indonesia Stock Exchange over period of 2007-2014.  The method of this research is quantitative. The data are analyzed using the non-paramateric Wilcoxon Signed Ranks and the multiple regression. The result of this research found that accrual earnings management has no the mean difference in pre and post period of convergence of IFRS. Based on the effect of earnings management on banking firm value, it was found that banking earnings management has an impact on the increase of the firm value. This research further identifies the patterns in accrual earnings management including income-increasing and income-decreasing. Both patterns induced managers to increase the firm value. This research also found that that income-decreasing pattern has a stronger impact on the increase of the firm value than income-increasing pattern.
The Magnitude of Market Power between SCBs and SBUs: the Root Cause of Stagnancy of the Growth in Islamic Banking Industry and Spin-off Policy as its Solution Rayyani, Wa Ode; Abbas, Ahmad; Ayaz, Mohammad; Idrawahyuni, Idrawahyuni; Wahjono, Sentot Imam
IKONOMIKA Vol 7, No 1 (2022)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v7i1.13561

Abstract

This research aims to explore the magnitude of market power’s effect on the two types of Islamic banks consisting of Sharia Commercial Banks (SCBs) and Sharia Business Units (SBUs) and analyze the spin-off policy. Time-series data, obtained from the banks’ monthly financial statements, were used, and  the Lerner index under the level of price and cost was utilized. Independent samples t-test and correlation test were employed as additional tests to analyze data.  The starting point of the finding discloses that the mean difference of market power on two types of Islamic banking is significant. It indicates that the type of Islamic banks in Indonesia creates a disparity in the market power between SCBs and SBUs where SCBs show low power, otherwise SBUs is in high power value. A high-power magnitude gained by SBUs continues to be absorbed by the conventional bank as its parents. This process leads the growth of conventional banks to increase greater in the banking industry, while the growth of Islamic banks is stagnant. The additional finding discloses that when the SBU undertakes the spin-off, Islamic banking in Indonesia tends to capture a greater power in the national banking industry.
Implementation of Maqasid Al-Syariah in Empowering the Zakah Community Development Program Kamaruddin, Andi Martina; Adawiyah, Rabiatul; Tsalis, Khodijah Nur; Abbas, Ahmad
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 13 No 1 (2024): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v13i1.11291

Abstract

The study investigates the implementation of zakah as a strategy for community empowerment in Gunung Binjai village, Balikpapan city, via the Zakah Community Development (ZCD) system. Utilizing descriptive qualitative methods with a socio-economic approach, the research evaluates the system through maqasid al-syariah. Findings indicate that the ZCD system enhances the welfare of zakah recipients (mustahik) in line with maqasid al-syariah principles, particularly daruriyatul khams, which include protecting religion, life, intellect, progeny, and property. This system significantly improves mustahik socio-economic well-being, illustrating zakah’s role beyond charity as a tool for societal transformation. The study provides empirical evidence and a detailed analysis, highlighting the ZCD system as a model for effective community empowerment and demonstrating the compatibility of Islamic principles with contemporary socio-economic development. It advocates for a holistic approach rooted in maqasid al-syariah to achieve sustainable progress in marginalized communities.
INCREASING THE ECONOMY OF VILLAGE COMMUNITY THROUGH BANANA WASTE MANAGEMENT Nanning, Nanning; Abbas, Ahmad; Ibrahim, Abd Rauf; Mujahidah, Mujahidah
Journal of Community Research and Service Vol 4, No 1: January 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i1.17354

Abstract

The program of this community service is designed to increase the village economy through the waste recycle. This program aims to assist the community in Tanete Village of Sidenreng Rappang of South Sulawesi to increase the family economy by utilizing the banana waste. It was carried out  using Participatory Action Research (PAR) approach. The sample of village community consisted of twenty people in Tanete Village of Sidenreng Rappang of South Sulawesi. The stages of its implementation were socialization, training and demonstration. The result of this program encouraged the village community successfully to make banana waste become the painting and food jam.  Keywords: Banana Waste; Economy; Village.  
Pandemi COVID-19 dan Gebu CSR pada Perusahaan Adaro Energy Arizah, Ainun; Darwin, Khadijah; Ramly, Ramly; Abbas, Ahmad
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 4, No 4 (2020): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v4i4.1480

Abstract

This research aims at disclosing the decision made by PT. Adaro Energy in conducting the donation during the pandemic of COVID-19 and understand the donation in boosting the business image. The type of this research is qualitative employing the semiotics approach. The object of this research is the narrative text in terms of CSR obtained from website and social media of Adaro Energy. The result of this research discloses that Adaro Energy is active to synergy with the various stakeholders along the pandemic of COVID-19 through the distribution of the number of donations. It is successful to boost good image of firm so that Adaro Energy can obtain the legitimacy in the form of certificate appreciated by the National Agency for Disaster Management.
Tingkat Produktivitas Kerja Karyawan pada PT. Reski Laifasto Ramli, Nurleli; Abbas, Ahmad; Bangsawan, Achdian Anggreny
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 5, No 1 (2021): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v5i1.1715

Abstract

Penelitian ini bertujuan untuk mengukur tingkat produktivitas karyawan di tempat kerja PT. Reski Laifasto. Sampel penelitian terdiri dari 74 karyawan PT. Reski Laifasto di Makassar. Analisis data yang digunakan dalam penelitian, yaitu statistik deskriptif. Hasil penelitian ini menunjukkan bahwa produktivitas kerja berada pada kategori tinggi yang mengungkapkan bahwa karyawan produktif dalam menyelesaikan pekerjaan pada enam indikator yang terdiri dari hasil yang dicapai, semangat kerja, pengembangan diri, mutu, kemampuan, dan efesiensi.
Co-Authors Arizah, Ainun Ayaz, Mohammad Bangsawan, Achdian Anggreny Darwin, Khadijah Hannani Ibrahim, Abd Rauf Idrawahyuni, Idrawahyuni Kamaruddin, Andi Martina Mujahidah Mujahidah, Mujahidah Nanning, Nanning Rabiatul Adawiyah Ramli, Nurleli Ramly, Ramly Rayyani, Wa Ode Sentot Imam Wahjono Tsalis, Khodijah Nur