Klaim Artikel Anda
Verifikasi kepemilikan artikel akademik
Apakah artikel-artikel ini milik Anda?
Daftarkan diri Anda sebagai author untuk mengklaim artikel dan dapatkan profil akademik terverifikasi dengan fitur lengkap.
Badge Verifikasi
Profil terverifikasi resmi
Statistik Lengkap
H-index, sitasi, dan metrik
Visibilitas Tinggi
Tampil di direktori author
Kelola Publikasi
Dashboard artikel terpadu
Langkah-langkah Klaim Artikel:
- 1. Daftar akun author dengan email akademik Anda
- 2. Verifikasi email dan lengkapi profil
- 3. Login dan buka menu "Klaim Artikel"
- 4. Cari dan klaim artikel Anda
- 5. Tunggu verifikasi dari admin (1-3 hari kerja)
Menampilkan 1–10 dari 11 artikel
Penerapan Pencatatan Laporan Keuangan Berdasarkan SAK-EMKM pada UMKM
Muammar Khaddafi
; Ade Andriana Salsabila
; Annisa Sagala
; Ajeng Retno Anggraini
; Icha Riani
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 3
(2025)
Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME...
Sumber Asli
Google Scholar
DOI
Perbandingan Metode Pengumpulan Data dalam Penelitian Kualitatif dan Kuantitatif dalam Arahan Ilmu Akuntansi
Muammar Khaddafi
; Linda Puji Kusuma
; Liza Ulfitri
; Tassya Putri Azzahra
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 2
, No 4
(2025)
In the accounting discipline, the choice of data collection method is crucial because it directly impacts the validity and reliability of research results. This study aims to compare data collection methods used in qualitative and quantitative approaches and examine their relevance in the context of contemporary accounting studies. Qualitative approaches emphasize in-depth exploration of accounting phenomena, particularly those related to human behavior, perception, and decision-making processes...
Sumber Asli
Google Scholar
DOI
Analisis Kinerja dan Strategi Pengelolaan Portofolio Saham Syariah di Indonesia : Kajian Literatur 2019–2024
Muammar Khaddafi
; Nurul Monika Larasati
; Mega Yuwanda
; Trie Yolanda Sari
Jurnal Manajemen Bisnis Digital Terkini
Vol 2
, No 3
(2025)
Indonesia’s Islamic capital market has experienced remarkable growth in recent years, evidenced by the increasing number of investors and the rising market capitalization of Sharia-compliant stocks. This article aims to analyze the performance and management strategies of Sharia stock portfolios by reviewing academic literature published in Indonesia between 2019 and 2024. Utilizing a literature review methodology, the study compares the return and risk characteristics of Sharia stocks with thos...
Sumber Asli
Google Scholar
DOI
Analisis Metode Capital Asset Pricing and Arbitrage Pricing Theory terhadap Investasi Saham
Selfiana Dewi
; Cut Mutia
; T. Aris Nouval
; Muammar Khaddafi
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 3
, No 3
(2025)
This study aims to compare the effectiveness of the Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) in predicting stock returns through a literature review of 30 relevant studies. The findings show that CAPM, which relies solely on market risk, is more frequently proven accurate (18 studies) compared to APT (6 studies), while the remaining studies found no significant difference. Financial behavior also plays an important role in enhancing the accuracy of both models. Overa...
Sumber Asli
Google Scholar
DOI
Implementasi Sistem Akuntansi Syariah dalam Asuransi Syariah di Indonesia
Muammar Khaddafi
; Ajeng Retno Anggriani
; Aulia Santika
; Rahma Sari Utami
; Fajri Ramadhan
Jurnal Bisnis, Ekonomi Syariah, dan Pajak
Vol 1
, No 4
(2024)
Industry in Indonesia plays an important role in ensuring transparency, accountability and compliance with sharia principles. This research aims to analyze the application of sharia accounting in sharia insurance companies in Indonesia, with a focus on financial reporting, revenue recognition, distribution of underwriting surpluses, and management of participant funds. The research method used is a qualitative descriptive approach through literature studies and interviews with related parties in...
Sumber Asli
Google Scholar
DOI
Pengaruh Kualitas Layanan Akuntansi Syariah Terhadap Kepercayaan Nasabah Bank Syariah
Muammar Khaddafi
; Rizki Zaskiyah Daulay
; Ira Wahyuni
; Elke Dwi Soraya
; Zuhra Quratul Aini
; Faraisha Syahryanna
Jurnal Ekonomi dan Keuangan Islam
Vol 2
, No 6
(2024)
This study aims to examine the effect of Islamic accounting service quality on customer trust in the context of Islamic banking. This literature study identifies key factors in enhancing customer trust, including transparency of financial statements, compliance with sharia principles, and overall service quality. Using the literature research method, it was found that consistent and shariah-compliant implementation of Islamic accounting plays an important role in enhancing customer trust. Servic...
Sumber Asli
Google Scholar
DOI
Peran Anggaran dalam Mengambil Keputusan Manajerial di Perusahaan
Muammar Khaddafi
; Fuja Mastiara
; Nadia Agustina
; Hidayanti Hidayanti
; Halimah Halimah
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 2
, No 4
(2024)
The budget is an important tool in the managerial decision making process. As a structured financial guide, budgets help managers plan, coordinate and control company resources. Through budget preparation, managers can determine cost requirements, allocate resources effectively, and set financial targets that support the achievement of organizational goals. Additionally, budgets serve as performance evaluation tools, allowing managers to compare actual results with projections, identify deviatio...
Sumber Asli
Google Scholar
DOI
Keterkaitan antara Akuntansi Syariah dan Zakat dalam Manajemen Keuangan
Muammar Khaddafi
; Siti Hadisa Fitri
; Putri Handayani
; Indah Nirwana Sari
; Asmimi Basri
; Balqis Humaira
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Vol 2
, No 4
(2024)
The main objective of this research is to analyse the extent of the application of sharia accounting in the management of zakat in zakat institutions. This research uses a qualitative approach with literature study as the main method. The qualitative approach was chosen because it allows to deeply explore abstract concepts such as Islamic accounting, zakat, and financial management, as well as their interconnections. Based on the findings of this study, it can be concluded that Islamic accountin...
Sumber Asli
Google Scholar
DOI
Peran Akuntansi Syariah Perspektif Muamalah dalam Mendorong Pertumbuhan Ekonomi Berkelanjutan
Muammar Khaddafi
; Ahmad Fauzi Sarumpaet
; Nabila Luthfi
; Nita Khairani
; Khairun Nisa
; Muhammad Eggy Atamy
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 1
, No 6
(2024)
This study aims to examine the role of Islamic accounting in the muamalah perspective as an important instrument in promoting sustainable economic growth. Islamic accounting, which is based on the principles of fairness, transparency, and benefit, plays a role not only in recording financial transactions, but also in ensuring business practices are in accordance with Islamic law. In the context of muamalah, principles such as the prohibition of riba, gharar, and maisir encourage the creation of...
Sumber Asli
Google Scholar
DOI
The Influence of Information System Quality, Facilities, and Competence on Inpatient Satisfaction With Service Quality as an Intervening Variable at Raja Ahmad Thabib Hospital, Riau Islands Province
Ira Wardeni
; Bambang Satriawan
; Muammar Khaddafi
International Journal of Economics and Management Sciences
Vol 1
, No 4
(2024)
This study examines the impact of information systems, facilities, and competence on inpatient satisfaction with service quality as an intervening variable at Raja Ahmad Thabib Hospital, Riau Islands Province. The sample for this study consists of 100 individuals who either received healthcare services or are family members of patients. The research method employed is an associative method with a quantitative approach, utilizing Partial Least Square (PLS) analysis techniques through the SmartPLS...
Sumber Asli
Google Scholar
DOI