Ahmad Abbas

State Islamic College of Majene (STAIN Majene) · Sharia and Islamic Business Economics

Muslim contemporary scholars disagree on whether health insurance is acceptable under Islamic law. The disparities arose as a result of health insurance being a contemporary issue that did not exist during the legislative Islamic era, although there are many legal verses that encourage the spirit of cooperation, shared responsibility, joint indemni...

This research aims to disclose the magnitude of operating cash flow and accrual earnings in affecting the level of earnings persistence. The sample of this research was manufacturing firms listed in Indonesia Stock Exchanges. The nexus between variables was tested using random effect model. This research demonstrated that the magnitude value of man...

Insurance firms nowadays become a highlight for society after some cases of payment failure in Indonesia occur such as Jiwasraya, and Bumi Putera. It may decrease public trust in the prospect of the insurance business in the future. This research aims to demonstrate the future growth of the insurance business performances in Indonesia and detect di...

Purpose This paper aims to demonstrate gender diversity in the structure of corporate governance and test the effect of diversity on the firm performance suffering from financial distress. Design/methodology/approach The paper is quantitative using a sample of 467 public firms in Indonesia. Data were analyzed into statistics descriptive and the hy...

Cybermedia becomes a means of Islamic Universities to spur the public relations. One of them is IAIN Parepare which obtained first ranking for publication award concerning supervision from Ministry of Religion in 2019. This research seeks to demonstrate the existence of cyber media in leading the performance of public relations at IAIN Parepare. Th...

Cybermedia becomes a means of Islamic Universities to spur the public relations. One of them is IAIN Parepare which obtained first ranking for publication award concerning supervision from Ministry of Religion in 2019. This research seeks to demonstrate the existence of cyber media in leading the performance of public relations at IAIN Parepare. Th...

Digital media tends to be used to deliver literacy regarding radicalism that can develop on campus. Students in Islamic Higher Education are considered as important subjects in using digital literacy.The purpose of this research is to demonstrate religious digital literacy perceived by students in Islamic Higher Education. The type of this research...

Understanding issues raised in academic literature is a critical step in developing scholarly works in the field of Islamic economic law. This study aims to explore the topics and trends in the field of Islamic economic law in the last three decades, from 1992-2021. The data used in this study were online published articles from 1992 to 2021. Harzi...

Purpose This paper aims to describe earnings growth and marketability generated by Islamic banks in Indonesia and to find the effects of a moderated mediation model on the nexus between Islamic financial inclusion and literacy, marketability and earnings growth. Design/methodology/approach The sample of this research was Islamic commercial banks i...

p class="8Abstractcontent"> As one of the educational institutions under the Ministry of Religion Indonesia established in 2016, STAIN Majene is led to conduct the optimization of a performance-based budgetary control system through costing standards. This development activity was designed using Participatory Action Research (PAR). The model of dev...

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 co...

This research aims at testing the effect of internal control system on the audit opinion. The type of this research is quantitative. The sample of this research was local governments in South Sulawesi of Indonesia. The data were analyzed using ordinal logistic regression. The result of this research found that internal control system identified thr...

The standardization of accounting reporting is important for the purpose of documentation. Such standardization is important, especially when it is related to Islamic instruments, such as zakat, infaq and sadaqah. While certain institutions have already standardized their accounting reporting for zakat, infaq and sadaqah, it is not so apparent when...

Managers are responsible for the decision-making related to financial information. They make financial reporting incentives to manage financial data, including the earnings. Banks under Islamic principles seem to affect the probability of problematic managerial behavior in determining earnings. This study determines whether Islamic banking managers...

Economic needs sometimes become one of the sources of problems in household life, but they can be solved if the family is built by good financial management. This research aims to demonstrate practices of household accounting by studying the life of muslim family. The type of this research is qualitative using a case study approach. Informants of t...

This research aims to examine the nexus between Earnings Response Coefficient (ERC), Sharia Online Trading System (SOTS), and firm value. The research sample was all companies listed on the Jakarta Islamic Index (JII). The research model used path analysis employing the regression with common, fixed and random effect models as well as the robustnes...

p>Penelitian ini bertujuan untuk menganalisis tendensi kinerja dalam laba yang dilaporkan oleh perusahaan asuransi di Indonesia dan memproyeksikan pertumbuhan bisnisnya di masa depan. Sampel penelitian ini terdiri dari perusahaan asuransi yang terdaftar di Bursa Efek Indonesia dan laporan keuangan menggunakan data periode 2013-2018. Variabel peneli...

The tenet of Corporate Social Responsibility (CSR) positions the environment as logocentrism so that almost all firms increasingly desire to appear "green". An expanding number of firms are going green and are made public through corporate social reports. Green CSR is a philosophy for describing the environmental aspect of CSR. In Indonesia, it how...

This research aims at testing the effect of the violation of governmental accounting standard and the incomplianece with the regulation on the opinion audit of financial statements in South Sulawesi. The type of this research is quantitative. The sample of this research was local government employing the data of financial statements. The data were...

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 m...

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 m...

This research aims at testing the effect of the violation of governmental accounting standard and the incomplianece with the regulation on the audit opinion of financial statements in South Sulawesi. The type of this research is quantitative. The sample of this research was local government employing the data of financial statements. The data were...

This research seeks to find the effect of environmental compliances on profitability in the agricultural business sector. This research is quantitative by testing the nexus between environmental compliances (environmental cost and reputational incentive) and agricultural profitability. The sample of this study identified agricultural public firms i...

The objective of this research is to reveal the social role of Islamic banks in Indonesia in helping the nation survive in the midst of COVID-19 pandemic in the context of market share. This research highlights Islamic commercial banks in Indonesia. The mixed research method under sequential explanatory model is used in this research. The result of...

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 websi...

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 websi...

This research aims at testing the effect of contingency determinants dimensioned into organizational commitment, budgeting participatory, information asymmetry and environmental uncertainty on the budgetary slack. The sample of this research is sixty governmental internal auditors of BPKP in South Sulawesi. All data were analyzed using path analysi...

Wabah virus corona (covid-19) yang menyebar ke seluruh dunia menjadikan dunia berada dalam kegentingan dan penuh rasa yang mencekam. Semua orang harus berada dalam kewaspadaan yang tinggi terlebih belum adanya vaksin atas keberadaan virus tersebut. Implikasinya, semua pihak, khususnya Pemerintah dan masyarakat semakin berlomba-lomba mencari formula...

The job description established in organizational structure is the starting signal to know the firm work environment. If it is operated through a complex job division, the performance quality will not run maximally. This research aims to analyze the work environment through the job description given by the firm. The type of this research is a quali...

Mining and manufacturing industries are two contributive sectors having high economic value. Optimalization of their zakat potential should be estimated not only addressed to provide the gain for public welfare, but firms should also obtain the economic value on their performance. This research aims to provide an empirical inference on mining and m...

The purpose of this study is to demonstrate the magnitude of firms socially involved in helping fight the pandemic of COVID-19. This study highlights 680 go public firms in Indonesia. The content analysis is used to find the information of firms’ social involvement. The result point of this study demonstrates that from 680 go public firms listed du...

The study of this research aims to comprehend the concept and meaning of the accountability of social performance in Muhammadiyah University of Makassar. This study is qualitative using interpretive paradigm through etnomethodology approach. This study finds that Al Ma’un teology in Muhammadiyah University of Makassar is termed in the form of the s...

The purpose of this study is to demonstrate the magnitude of firms socially involved in helping fight the pandemic of COVID-19. This study highlights 680 go public firms in Indonesia. The content analysis is used to find the information of firms’ social involvement. The result point of this study demonstrates that from 680 go public firms listed du...

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 sampl...

Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis efek keadilan yang didimensikan ke dalam keadilan distributif, prosedural, dan interaksional terhadap hubungan partisipasi penyusunan anggaran dan kinerja manajerial rumah sakit. Sampel penelitian adalah pegawai rumah sakit yang terlibat dalam proses penyusunan anggaran yang ada di Sul...

This research aims to identify the tendency of business earnings obtained by sharia banks and detect its patterns. The sample of this research was sharia commercial banks listed in Indonesia Bank and Financial Services Authority over the period of 2010-2017. The data of financial statements were utilized in this research. The result of this researc...

The study of this research aims to comprehend the concept and meaning of the accountability of social performance in Muhammadiyah University of Makassar. This study is qualitative using interpretive paradigm through etnomethodology approach. This study finds that Al Ma'un teology in Muhammadiyah University of Makassar is termed in the form of the s...

Laporan keuangan perlu dianalisis agar kinerja perbankan syariah mampu dievaluasi yang akhirnya akan menyediakan informasi kesehatan suatu bank selama beroperasi. Analisis laporan keuangan perbankan syariah adalah buku pengantar dalam memahami laporan keuangan perbankan syariah. Pembahasan buku ini menguraikan bab-bab yang terdiri dari konsep perba...

Purpose The purpose of this paper is to analyze marketability constructed from market share and concentration and to test its effect on the profitability and the mediation effects of profit‒loss sharing under stewardship theory. Design/methodology/approach This research employs data of financial statements published by ten sharia commercial banks...

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 Muhamm...

Materi dalam buku ini dipadukan dengan penjelasan yang teknis dan ilustrasi serta contoh dan latihan soal yang dominan sehingga penggunanya bisa lebih handal dalam menyusun laporan keuangan. Para pengguna buku ini tidak hanya ditujukan kepada dunia pendidikan, melainkan kalangan umum di dunia bisnis. Kalangan umum selain mahasiswa juga sangat cocok...

The board of Indonesia Accounting Standard published SAK EMKM for effective per 1 January 2018. It is becoming the framework in preparing financial statements based EMKM. Its purpose is addressed to perpetrators of SMEs in order to be more comprehensive to prepare independently financial statements so the access to obtain the finance is easier. A w...

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 d...

Earnings can be the goal for firms which desire to commit financial fraud. This study is propounded to show fraudulent earnings reporting and its relationship with the company’s financial stability. The samples used in this study are manufacturing firms listed on the Indonesian Stock Exchange during the period of 2010-2013. The data consisting of f...

The decision to provide segment information depends not only on regulations but also on the behavior of disclosure imposed by the manager. This study aims to determine the quality of segment disclosure and the factors that determine it, and to examine the relationship between the quality of segment disclosure and the cost of equity capital. Samples...

Penelitian ini bertujuan untuk menguji pengaruh manajemen laba terhadap nilai perusahaan perbankan, corporate governance terhadap nilai perusahaan perbankan, dan pengaruh corporate governance terhadap hubungan antara manajemen laba dan nilai perusahaan perbankan. Sampel penelitian yang digunakan adalah perusahaan perbankan go public yang terdaftar...