Al-Buhuts

Potensi dan Tantangan Implementasi Akad Wakalah bil Ujrah pada Transaksi Bisnis Syariah Modern

Maulana Maulana, Nasrullah Bin Sapa, Rahman Ambo Masse, Mukhtar Galib — Wed, 15 May 2024 00:00:00 +0000

This research aims to explore the potential and challenges of implementing Akad Wakalah bil Ujrah in modern Islamic business transactions in Indonesia. The research method used is qualitative research with a case study approach. Data was collected through in-depth interviews with Islamic finance practitioners, analysis of documents related to Islamic business regulations and transactions, and direct observation of the implementation process of Akad Wakalah bil Ujrah. The research results show that there is great potential in applying this akad to increase operational efficiency, reduce risk, and support the growth of the Islamic finance industry. However, challenges such as lack of understanding among business actors, unclear regulations, lack of supporting infrastructure, and the risk of misuse become obstacles that need to be overcome. By overcoming these challenges through educational efforts, regulatory improvements, infrastructure development, and the implementation of strict monitoring mechanisms, the implementation of Akad Wakalah bil Ujrah can be an effective instrument in supporting the growth of modern Islamic business in Indonesia

Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Manajerial pada Bank Syariah Indonesia, Kc Aceh Diponegoro

Rudy Fachruddin, Cresensia Sinai Labok, Mulia Saputra — Tue, 14 May 2024 00:00:00 +0000

This study aims to determine the influence of the management control system and on managerial performance at Bank Syariah Indonesia, KC Aceh Diponegoro. This research is a quantitative research method using primary data sources in the form of questionnaires. The population in this study was all managers and employees of Bank Syariah Indonesia KC Aceh Diponegoro with 35 respondents. The analysis method used in this study is a simple linear regression analysis with SPSS 26 tools. The results showed that the management control system variable has a significance value of 0.000 > 0.05, so that the management control system has a significant effect on managerial performance at Bank Syariah Indonesia, KC Aceh Diponegoro.

Koreksi Etika Bisnis Islam terhadap Sistem Ekonomi Kapitalis dan Sosialis

Nurul Pratiwi, Rahmawati Muin, Nur Azizah — Sun, 30 Jun 2024 00:00:00 +0000

This research aims to analyze the correction of Islamic business ethics to the capitalist and socialist economic systems. This research uses a qualitative method with a library research approach. Islamic business ethics correct the capitalist economic system by emphasizing the principles of justice, balance, and social responsibility. Capitalist and socialist economic systems have shortcomings in terms of business ethics. Capitalism tends to prioritize profit and ignore social justice, while socialism negates private ownership and individual rights. Islamic business ethics come as a solution to balance the two systems. Islamic business ethics also correct the socialist economic system by recognizing private property rights and individual freedom. By applying Islamic business ethics, businesses can be more oriented towards social and environmental interests, as well as more fair in the distribution of wealth.

Perkembangan Ekonomi Dalam Pemikiran Perspektif Studi Islam

Malahayatie Malahayatie, Nurul Wahdini, Asra Asra, Nora Maulana — Mon, 20 May 2024 00:00:00 +0000

This research tries to examine the economic theories of previous Muslim thinkers which are considered very important for maintaining and developing the treasures of Islamic economics. The study was carried out using descriptive qualitative methods with data collection techniques using literature reviews or literature studies. The analysis of research data is studied by means of data reduction, data presentation and finally drawing conclusions. because the study is focused on library material by searching, reviewing and recording various literature in accordance with academic standard discussion points. This discussion is syntactically integrated, that is, it follows certain rules that can be logically connected to each other with the basic data observed. The research results show that in the Islamic perspective, Allah SWT is the supreme owner of everything on earth. Islam sees the economy as having to be run with a view towards property ownership. Human ownership is only relative and is limited to managing and using resources according to His instructions. In Islam, asset status is a direction or entrustment from Allah SWT to humans who are capable as His creatures. The idea of Islamic economic development forces and encourages humans to realize their true nature, namely the emergence of harmony between happiness in this world and the hereafter. Islamic development places a strong emphasis on moral and spiritual elements apart from outward manifestations which are not emphasized by conventional development. This research contributes to expanding public literacy regarding the theory and development of Islamic economics. It is hoped that the results of the study can become reference material and a source of reference in making decisions and making policies related to Islamic economic activities.

Pengaruh Literasi Keuangan dan Literasi Digital Terhadap Kinerja UMKM Melalui Kemampuan Manajerial

Sapto Dwi Nurdyanto, Tubagus Ismail, Muhtar Sapiri — Mon, 20 May 2024 00:00:00 +0000

This research aims to test and analyze the influence of financial literacy and digital literacy on the managerial abilities and performance of MSMEs, to analyze the influence of managerial abilities on the performance of MSMEs, to test and analyze the influence of financial literacy and digital literacy on the performance of MSMEs in Mamuju through managerial abilities as an intervening variable . This research uses a quantitative approach, taking a population of 365 MSME actors. Data collection techniques through questionnaires and documentation, with data analysis techniques using SmartPLS 3.2.9 analysis. The results of the research conducted prove that financial literacy has a positive and significant effect on managerial abilities, digital literacy has a positive and significant effect on managerial abilities. Financial literacy has a positive and significant effect on the performance of MSMEs, digital literacy has a positive and significant effect on the performance of MSMEs, managerial ability has a positive and significant effect on the performance of MSMEs in Mamuju Regency. The results of the indirect influence test found that managerial ability can mediate the influence of financial literacy on the performance of MSMEs in Mamuju Regency, as well as that managerial ability can mediate the influence of digital literacy on the performance of MSMEs in Mamuju Regency

The Role of Brand Equity, Service Quality, and Organizational Commitment as Mediators of Lecturer Performance: A Study at the University of Muhammadiyah Makassar

Hisnol Jamali, Asriati Asriati, Syarifuddin Arief — Fri, 24 May 2024 00:00:00 +0000

This study examines the impact of brand equity, service quality, and organizational commitment on lecturer performance through lecturer work loyalty at the University of Muhammadiyah Makassar. Using a descriptive quantitative research approach, data was collected from 106 respondents through questionnaires. Hypothesis testing was conducted using Path Analysis and Sobel Test methods. The findings indicate that while brand equity has a positive but nonsignificant effect on work loyalty, service quality and organizational commitment significantly influence work loyalty. Furthermore, brand equity, service quality, organizational commitment, and lecturer work loyalty have a positive and significant effect on lecturer performance. However, brand equity does not significantly influence lecturer performance through work loyalty, whereas service quality and organizational commitment do so significantly. The study concludes that improvements in brand equity, service quality, and organizational commitment positively impact increased work loyalty and lecturer performance. Institutions of education can enhance the quality of education they provide by improving lecturer performance and strengthening the relationship between lecturers, students, and the institution. This can be achieved through deeper measurement of brand equity, cross-cultural analysis, the development of integrative models and lecturer development programs, as well as the implementation of marketing strategies.

Pengaruh Dana Giro dan Deposito Berjangka terhadap Laba Perusahaan Perbankan

Mon, 20 May 2024 00:00:00 +0000

This research aims to investigate and assess the potential impact of demand deposits and time deposits on the profitability of PT. Bank Negara Indonesia (Persero). The study focuses on analyzing data related to third-party funds and liquidity at the Panakukang Makassar branch of Bank BNI spanning from 2017 to 2021. Secondary data derived from financial reports processed at the Panakukang branch is utilized for analysis, employing SPSS software for data manipulation. Methodologically, the study employs a range of statistical tests including descriptive analysis, classical assumption tests, multiple linear regression analysis, partial and simultaneous hypothesis testing, and coefficient of determination tests. Results indicate a significant positive correlation between demand deposits and company profitability, attributed to the effective utilization of both demand and time deposits in influencing company earnings. This influence is elucidated by the bank's adeptness in reinvesting deposits into both productive and non-productive assets

Peran Partisipasi Anggaran, Kejelasan Sasaran Anggaran, dan Komitmen Sebagai Pemediasi Terhadap Kinerja Aparatur Pemerintah

Irmayanti Sudirman — Wed, 03 Apr 2024 00:00:00 +0000

This research aims to examine the influence of budget participation, clarity of budget targets, commitment as a mediator on the performance of government officials. This research method uses primary data, namely the results of questionnaires from all respondents with a sample size of 145 respondents from 57 SKPD in South Sulawesi. This research used a Structural Equation Modeling analysis tool based on Partial Least Square or SEM PLS version 23. The results of this research show that budget participation influences the performance of government officials. Clarity of budget targets influences the performance of government officials. Commitment is able to mediate budget participation on the performance of government officials. Furthermore, commitment is able to mediate clarity of budget targets on the performance of government officials.

Pengaruh Produk Domestik Regional Bruto (PDRB) Inflasi dan Suku Bunga Terhadap Produk Deposito Berjangka

Fikranto Ahmad, Niswatin Niswatin, Usman Usman — Mon, 20 May 2024 00:00:00 +0000

This research aims to determine the influence of gross regional domestic product (GRDP), inflation and interest rates on time deposit products at Sulutgo banks. The type of method used in this research is a quantitative method with data collection techniques using secondary data and library data. The number of samples in this research is 36 samples in 2020-2022. The tool used in this research uses multiple linear regression analysis. The results of this research show that gross regional domestic product (GRDP), inflation and interest rates have an influence on time deposit products. 4. Simultaneously gross regional domestic product (GRDP), inflation and interest rates have a very limited but very limited influence on the dependent variable with a determinant value of 15.6% while the remaining 84.4% is influenced by other variables not included in the regression model and The presence of Covid-19 caused the economy in Indonesia to decline greatly at that time.

Implikasi Desentralisasi Fiskal dan Tata Kelola Anggaran terhadap Kesejahteraan Masyarakat Melalui Alokasi Anggaran dan Kapasitas Ekonomi

Hardianto Hardianto, Tubagus Ismail, Muhtar Sapiri — Sat, 25 May 2024 00:00:00 +0000

The implementation of a particular government service or function is no longer dominated by one party (namely the government). This means that the partnership and cooperation process must be further encouraged by reducing the role of government on the one hand, and strengthening the role of the private sector and society on the other hand. The aim of this research is to determine the influence of fiscal decentralization, budget allocation, economic capacity on community welfare, determine the influence of fiscal decentralization on community welfare through budget allocation and economic capacity, determine the influence of budget governance on community welfare through budget allocation and economic capacity in Sulawesi Province West. This research uses a quantitative approach, with a case study of local governments in the West Sulawesi Province which includes six districts. The data collection technique is carried out by document study, using secondary data originating from related agencies or from websites through internet browsing and other documentation. The data analysis technique uses SmartPLS analysis. The findings show that fiscal decentralization has a negative impact on community welfare. Budget governance has a negative influence on community welfare. Budget allocation can influence an increase in community welfare. Economic capacity can improve community welfare. Budget allocation can mediate the effect of fiscal decentralization on community welfare. Economic capacity can mediate the effect of fiscal decentralization on community welfare. Budget allocation cannot mediate the influence of budget governance on community welfare, while economic capacity can mediate the influence of budget governance on community welfare, especially in West Sulawesi Province.

Dampak Penghapusan E-Commerce Tiktok Shop terhadap Tingkat Pendapatan Pelaku UMKM di Pasar Sentral Kabupaten Pangkajene dan Kepulauan

Kapriani Kapriani, Hardianti Hardianti, Jumarti Jumarti — Mon, 20 May 2024 00:00:00 +0000

This research aims to determine the impact of eliminating the Tiktok Shop e-commerce on the income level of MSMEs. This research uses primary data and also secondary data. The research method used was saturated sampling with a total of 45 respondents. The data analysis technique used is validity test, reliability test. Testing the analysis model in this research uses simple linear regression analysis, T test and R determination. Based on the research results, it shows that the independent variable e-commerce TikTok shop has a significant effect on the dependent variable MSME Income Level (Y). Based on the research results, it shows that the value of tcount > ttable or 1.997 > 1.679 and a significant value of 0.045 < 0.05, then Ha is accepted and Ho is rejected, so that partially the price has a significant effect on MSME income in the Main Market of Pangkajene and Islands Regency

Efek Kemandirian Keuangan, Belanja Modal dan Dana Alokasi Umum terhadap Pertumbuhan Ekonomi

Muakhir Fitrah, Jannati Tangngisalu, Syamsul Alam — Wed, 29 May 2024 00:00:00 +0000

This research aims to test whether financial independence, capital expenditure and general allocation funds influence economic growth in City Districts in South Sulawesi Province. Data collection methods use documentation and library studies. Library studies are a technique for obtaining information through notes, literature, documentation and so on. This type of research data is quantitative data obtained from secondary data, namely data collected from existing sources. This research uses panel data, namely by combining data across regions (cross-section) of 24 districts/cities and across time (time series) during 2020 to 2022. The population in this study is districts and cities in South Sulawesi Province, sampling method using the saturated sample method. So the number of samples is 24 districts/cities in South Sulawesi. The number of samples is (24 districts/cities x 3 years) = 72 samples. The analysis method uses a multiple regression analysis method using panel data with the help of Microsoft Excel and E-views software programs. The results of the research show that financial independence has a positive and significant effect on economic growth in city districts in South Sulawesi Province, capital expenditure has a negative and significant effect on economic growth in city districts in South Sulawesi Province, and general allocation funds have a positive and insignificant effect on economic growth. in city districts in South Sulawesi Province.

Pengaruh Pembelajaran Akuntansi Keuangan dan Kemampuan Akademis terhadap Perilaku Hedonis Mahasiswa dalam Mengelola Keuangan

Wahyuni Wahyuni, Nerinza Nerinza, Rini Sulistiyanti — Mon, 20 May 2024 00:00:00 +0000

This research aims to determine the effect of learning Financial Accounting and academic abilities on students' hedonic behavior in managing their finances. The type of data used in this research is quantitative data with data collection using questionnaires. The questionnaire was distributed to 69 Accounting students at Muhammadiyah University of Makassar Class of 2020. The data source used in this research was primary data with research instruments using a Likert scale. The data collected was processed using multiple linear analysis methods with the help of SPSS Version 26. The results of the research show that: (1) Learning Financial Accounting has a positive, significant effect On hedonic behavior, (2) Academic ability hasn’t effect on behavior. Of 2020 Muhammadiyah Makassar University Accounting students in managing finances.

Strategi Peningkatan Kinerja Pegawai di Kantor Dinas Kependudukan dan Pencatatan Sipil Kabupaten Toraja Utara

Kristian Hoegh Pride Lambe, Eliyanto Palondongan, Petrus Ma’na, Asrin Tandi — Thu, 30 May 2024 00:00:00 +0000

This study aims to determine and analyze strategies for improving employee performance, supporting factors for improving employee performance and inhibiting factors for improving employee performance at the Population and Civil Registry Office of North Toraja Regency. This research is a type of qualitative research. The research took the object of research at the Office of Population and Civil Registration of North Toraja Regency. Data sources in this study come from primary data and secondary data. The data collection method is through observation, interviews and documentation. The data analysis method in this study uses an interactive analysis method, starting from data reduction, data presentation and data verification or conclusion drawing. The results showed that: The strategy in improving employee performance is carried out by providing direction and guidance for employees in carrying out their work and being given guidance so that they are able to do the work given to them in accordance with the Operational Standardization of Work (SOP) that applies within the scope of the Population and Civil Registry Office of North Toraja Regency. The inhibiting factors in improving employee performance include that there are still employees who live far from the office, so that employee delays in coming to work often occur, and there are still some employees who occupy positions and structures that are not in accordance with their competence, where the placement of these employees is only to fulfill the organizational structure. Supporting factors in improving employee performance are facilities and infrastructure in accordance with operational standardization of work (SOP), and in general the condition of the workspace is comfortable and clean, so that employees feel at home and happy when they are in the workspace

Pengaruh Capital Expenditure, Cash Flow, Leverage, dan Profitabilitas terhadap Cash Holding

Rizky Camelia, Fajar Syaiful Akbar — Wed, 05 Jun 2024 00:00:00 +0000

This study examines the effect of capital expenditure, cash flow, leverage, and profitability on the company's cash holding. This research uses a quantitative approach method. The population in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2020 – 2022. The sampling technique uses the purposive sampling method, with predetermined criteria obtained samples of 34 companies. The data used is secondary data obtained from the financial statements of the companies that are sampled. The data were analyzed using multiple linear regression analysis techniques with the help of SPSS 23 software. The result of this study is that profitability has a significant effect on cash holding because the significance level of profitability is 0.042 < 0.05 and t-stat value of 2.058 > 1.985 (table t value). Meanwhile, Capital expenditure has no effect because the significance level is 0.064 > 0.05 and the t-stat value is 1.873 < 1.985 (table t value). Cash flow does not affect cash holding because the significance level of cash flow is 0.977 > 0.05 and t-stat value is 0.029 < 1.985 (table t value). Leverage does not affect cash holding because the significance level is 0.101 > 0.05 and the t-stat value is -1.658 < 1.985 (table t value).

Pengaruh Kepemilikan Institusional, Leverage, dan Likuiditas Terhadap Financial Distress

Shanaz Anggita Utari, Sri Trisnaningsih — Sat, 29 Jun 2024 00:00:00 +0000

The purpose of this research was to look at how liquidity, leverage, and institutional ownership affect financial hardship. This study employed earnings per share (EPS) as its financial distress metric. This study's population included companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 that were involved in the property and real estate sectors. This study used secondary data as its basis and was quantitative in nature. Financial distress served as the dependent variable in this study, with institutional ownership, leverage, and liquidity serving as the independent variables. The study's population consisted of 78 different businesses. For the years 2020–2022, this study collected 72 observational data points from a purposive sample of 24 different organizations. For the analysis, the researchers used the statistical program SPSS, version 26. The study's findings indicate that institutional ownership significantly exacerbated financial distress, while leverage and liquidity had no effect.

Keputusan Pembelian ditinjau dari Harga, Promosi, Inovasi Produk dan Kualitas Produk

Dirwan Dirwan, Asniwati Asniwati — Sat, 25 May 2024 00:00:00 +0000

The purpose of this study was to examine the effect of price, promotion, product innovation and product quality on purchasing decisions at the Browcyl Makassar outlet center. The population in this study were Browcyl (Banana Brownies) consumers totaling 96 people who were also used as research samples. The technique or how to determine the sample in this study using purposive sampling. The analysis used is multiple linear regression analysis. The results showed that partially price, promotion, product innovation and product quality have a positive and significant effect on purchasing decisions.