Jamaluddin Majid
JamaluddinMajid is an accounting lecturer at Universitas Islam Negeri (UIN) Alauddin, Makassar

Published : 6 Documents
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The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions. Majid, Jamaluddin; Haliding, Safri
Al-Iqtishad: Journal of Islamic Economics Vol 6, No 2: July 2014
Publisher : Faculty of Shariah and Law

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.243 KB) | DOI: 10.15408/aiq.v6i2.1236

Abstract

The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions. Fair value accounting (FVA) paradigm replaced the historical cost accounting (HCA) in the development of accounting standards that FVA is more relevant that HCA probably did not provide the real financial and income information. This paper tries to explore critical aspects of the fair value accounting and its implications to Islamic Financial Institutions implications. This study concludes that that fair value accounting measurement provides many critical aspects to be implemented to Islamic Financial Institutions (IFIs). AAOIFI proposed cash equivalent value as respond to fair value measurement that cash equivalent value when the attribute condition are present such as the relevance, reliability and understandability of the resulting information  DOI:10.15408/aiq.v6i2.1236
The Need for the Islamization of Knowledge in Accounting Majid, Jamaluddin; Haliding, Safri
Al-Iqtishad: Journal of Islamic Economics Vol 6, No 1: January 2014
Publisher : Faculty of Shariah and Law

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.938 KB) | DOI: 10.15408/aiq.v6i1.1366

Abstract

The Need For The Islamization of Knowledge In Accounting. This article tries to analyze the term “Islamization of knowledge method through accountancy. The economic system and the foundation of philosophy its system may influence the accounting practice that Islamic worldview provides the original source of revelation in a Muslim society by using Islamic literally of being the adherents to Islam due to be vicegerents of god and providing accountability in all aspects. Islam as a way of life, covering all activities and economic activities as accounting as well are only small part of Islam, through Al Quran and Al Hadits. In terms of developing of Islamic accounting system that as social science and institution may provide a way to satisfy its social economic objective in order to meet the benefit in this world and hereafter.  DOI: 10.15408/aiq.v6i1.1366
TIME BUDGET PREASURE AND TURNOVER INTENTION WITH DYSFUCTIONAL ACCOUNTANT BEHAVIOR Majid, Jamaluddin; Asse, Ambo
International Journal of Economics Management and Social Science Vol 1 No 1 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.251 KB) | DOI: 10.32484/ijemss.v1i1.3

Abstract

A public accountant as a profession that provides assurance services about historical financial report information to the public is required to have adequate accounting knowledge and accounting skills as well as personal qualities. Such personal qualities will be reflected in his professional behavior. Professional behavior of public accountant one of them embodied in the form of avoid dysfunctional behavior of accountant. dysfunctional behavior is related to time budget pressure and turnoer intention. A high level of time budget pressure will encourage auditors to perform dysfunctional behaviors. The desire to quit working is also judged to affect the irregularities of auditor behavior. There is a significant positive correlation between intention turnover and dysfunctional audit behavior due to decreased fears of possible sanctions if such behavior is detected.
Penerapan Prinsip Profit Sharing dan Revenue Sharing Program Tabungan Mudharabah dan Deposito Mudharabah Studi pada PT Bank Muamalat Kantor Cabang Makassar Hafid, Wika Ramdhani; Majid, Jamaluddin; Sardi Juardi, Muh. Sapril
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 2, No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.421 KB) | DOI: 10.24252/al-mashrafiyah.v1i2.4735

Abstract

Penelitian ini bertujuan untuk mengetahui  penerapan sistem bagi hasil pada program tabungan mudharabah dan deposito mudharabah yang ada pada PT Bank Muamalat KC Makassar. Selain itu, penelitian ini juga bertujuan untuk mengetahui penerapan sistem bagi hasil di PT  Bank Muamalat KC Makassar terkait dengan akuntabilitas dan kemaslahatannya baik itu untuk shahibul maal maupun mudharib. Metode pengambilan data yaitu penelitian lapangan (Field Research), wawancara  langsung dengan informan, studi pustaka dan internet searching.. Hasil penelitian ini diperoleh bahwa pendistribusian bagi hasil pada PT Bank Muamalat KC Makassar menggunakan prinsip profit sharing karena pendistribusian bagi hasil program tabungan mudharabah dan deposito mudharabah dilakukan dengan membagi pendapatan bersih bank setelah dikurangi biaya yang dikeluarkan pengelolah dana. Sedangkan terkait dengan kemaslahatan antara kedua prinsip pendistribusian bagi hasil, profit sharing dianggap paling maslahat antara kedua bela pihak.Kata Kunci: Bank Syariah, Bagi Hasil, Tabungan Mudharabah, Deposito Mudharabah, dan Profit Sharing.
THE EFFECT OF COMPETENCE OF HUMAN RESOURCES, INFORMATION TECHNOLOGY AND ACCOUNTABILITY ON THE QUALITY OF REGIONAL FINANCIAL STATEMENTS WITH INTERNAL CONTROL SYSTEMS AS A MODERATION (STUDY IN DISTRICT OF GOWA) Idward, Nurul Nadila; Majid, Jamaluddin; Mediyati, Mediyati
International Journal of Economics Management and Social Science Vol 1 No 4 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.932 KB) | DOI: 10.32484/ijemss.v1i4.22

Abstract

This study aims to examine the influence of competence of human resources, utilization of information technology and accountability to the quality of local government financial statements. This research also aims to test the variable of internal control system of moderation of human resources competence relation, This study aims to examine the influence of competence of human resources, utilization of information technology and accountability to the quality of local government financial report. This research is a quantitative research with descriptive approach. The sampling technique used purposive sampling method. The sample in this research is employees of Regional Financial Management Agency (BPKD), while the number of questionnaires processed in this study as many as 34 pieces of questionnaires. The results showed that the competence of human resources, the utilization of information technology and accountability have a positive effect on the quality of local government financial statements. The internal control system is unable to moderate the competence variable of human resources and utilization of information technology to the quality of the regional financial report, but the internal control system is able to moderate the variable of accountability to the quality of local government financial report.
Perwujudan Nilai Transparansi, Akuntabilitas dan Konsep Value For Money dalam Pengelolaan Akuntansi Keuangan Sektor Publik (Studi Pada Kantor BAPPEDA Sulawesi Selatan) Sayuti, Sayuti; Majid, Jamaluddin; Juardi, Muhammad Sapril Sardi
ATESTASI - Jurnal Ilmiah Akuntansi Vol 1 No 1 (2018): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (958.327 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui nilai-nilai transparansi, akuntabilitas, dan Value For Money dalam pengelolaan keuangan akuntansi Badan Perencanaan Pembangunan Daerah (Bappeda) Kabupaten Gowa. Selain itu, penelitian ini juga bertujuan untuk mengetahui penerapan konsep Value For Money terhadap kinerja dari program kerja yang telah dilaksanakan. Objek penelitiaan dalam penelitian ini adalah salah satu Lembaga pemerintah yaitu Badan Perencanaan Pembangunan Daerah (Bappeda). Metode pengambilan data yaitu penelitian lapangan (Field Research), wawancara langsung dengan informan, studi pustaka dan internet searching. Wawancara dilakukan dengan pihak internal. Hasil penelitian ini diperoleh bahwa perwujudan nilai transaparansi sudah diterapkan dengan adanya keterbukaan informasi dan proses nilai akuntabilitas pertanggungjawaban terhadap publik dan pemerintah sesuai dengan aturan, dalam proses pengelolaan keuangan akuntansi dengan menggunakan sistem yang berbasis akrual, konsep Value For Money cukup ekonomis, efisien dan efektif di Badan Perencanaan Pembangunan Daerah (Bappeda) Kabupaten Gowa sesuai dengan aturan yang telah ditetapkan oleh pemerintah.