Ahmad Abbas

Verified email at stainparepare.ac.id

Accounting and Islamic Finance
State Islamic College of Majene



                                                                       

https://researchid.co/ahmadabaz

He is passionate about becoming a learner who lives for the sake of a blessing in disguise.

EDUCATION

Hasanuddin University

RESEARCH INTERESTS

Islamic Finance
Financial Accounting

1

Scopus Publications

188

Scholar Citations

8

Scholar h-index

7

Scholar i10-index

Scopus Publications

  • Marketability, profitability, and profit-loss sharing: evidence from sharia banking in Indonesia
    Ahmad Abbas and Ainun Arizah

    Asian Journal of Accounting Research, ISSN: 24599700, eISSN: 24434175, Pages: 315-326, Published: 14 October 2019 Emerald
    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 listed in the Indonesia Financial Services Authority during the period 2011–2016. The data are analyzed into path analysis model using multiple mediators. Findings The result reveals that sharia banks’ marketability in Indonesia tends to be low. Based on the test of significance through Partial Least Square, it is found that marketability has a positive effect on the level of profitability, indicating that market share and concentration of sharia banks positively lead the change on the level of Return on Asset and Return on Equity. This paper further identifies the mediation effects emerged through mudharabah and musharakah. The results point out that mudharabah has a partial effect and musharakah has a competitive effect on the relationship between market share and profitability. Practical implications This paper can be a decision-maker for Central Bank and Financial Services Authority for encouraging sharia banks to enhance the power market through the mode of finances with profit‒loss sharing. Originality/value The growth of sharia banks is currently becoming highlight of the literature of sharia banks. This paper provides insights into stewardship theory that sharia banking management provides the concept of the alignment of interest.

RECENT SCHOLAR PUBLICATIONS

  • Internal Control System and Audit Opinion: Case from South Sulawesi in Indonesia
    AA Bangsawan, A Abbas
    JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 6 (1), 15-22 2022

  • Kehidupan Keuangan Keluarga Muslim
    R Purnamasari, A Abbas
    Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 4 (2), 345-367 2022

  • Earnings Response Coefficient, Sharia Online Trading System, and Firm Value: An Inference from Indonesia
    AA Frihatni, A Amiruddin, D Darmawati, A Abbas
    International Journal of Finance & Banking Studies (2147-4486) 10 (4), 88-98 2021

  • CATATAN ABDI GURU MAMUJU: Kasih Sejati adalah Aksi Nyata
    WO Rayyani, M Arsal, A Arizah, A Abbas, Jumardi, N Fitri, Nurhidayah
    Penerbit Peneleh 1, 1-161 2021

  • Tendensi Kinerja dan Proyeksi Pertumbuhan Bisnis Asuransi di Masa Depan
    N Triani, A Abbas, SN Syahrir
    Neraca Keuangan: Jurnal Ilmiah Akuntansi dan Keuangan 16 (2), 41-56 2021

  • The Tenet of Corporate Social Responsibility for Environment and its Practice in Indonesia
    A Abbas, WO Rayyani, EF Syahadat
    ASIAN PEOPLE JOURNAL 4 (1), 1-10 2021

  • Efek Pelanggaran Standar Akuntansi Pemerintahan dan Ketidakpatuhan Peraturan terhadap Opini Audit Laporan Keuangan di Sulawesi Selatan
    AA Bangsawan, A Abbas
    Jurnal Akuntansi dan Pajak 21 (2), 461-472 2021

  • Tingkat Produktivitas Kerja Karyawan pada PT. Reski Laifasto
    N Ramli, A Abbas, AA Bangsawan
    JISIP (Jurnal Ilmu Sosial dan Pendidikan) 5 (1) 2021

  • An Analysis of Accounting Practices for Zakat, Infaq, and Sadaqah in Lembaga Amil Zakat, Infaq and Sadaqah Nahdatul Ulama (LAZISNU) Parepare, Indonesia: Standardization and
    A Abbas, H Hannani
    Islamic Banking and Finance Review 8 (2), 35-54 2021

  • Do Environmental Compliances Reduce Agricultural Profitability? An Inference from Indonesia
    A Abbas, N Triani, SN Syahrir, AA Frihatni
    E3S Web of Conferences 316, 04006 2021

  • THE EFFECT OF ENVIRONMENT DIMENSIONS OF CONTINGENCY ON BUDGETARY SLACK
    AA Frihatni, A Abbas
    Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi 12 (2), 179-194 2020

  • Pandemi COVID-19 dan Gebu CSR pada Perusahaan Adaro Energy
    A Arizah, K Darwin, R Ramly, A Abbas
    JISIP (Jurnal Ilmu Sosial dan Pendidikan) 4 (4) 2020

  • Analyzing The Company’s Work Environment Within the Task Complexity
    R Purnamasari, A Abbas, Y Firana
    Almana: Jurnal Manajemen dan Bisnis 4 (2), 230-236 2020

  • SHARIA BANKS AND THEIR BUSINESS EARNINGS: AN EMPIRICAL EXPLORATORY OF THE CASE OF INDONESIA
    A Abbas, WO Rayyani, R Purnamasari
    Airlangga International Journal of Islamic Economics and Finance 3 (1), 31-41 2020

  • The Involvement of Firms in Helping Fight the Pandemic of COVID-19: Evidence from Indonesia
    A Abbas, M Ilham, N Triani, A Arizah, WO Rayyani
    Inovbiz: Jurnal Inovasi Bisnis 8, 72-76 2020

  • Does Zakat Signal the Firm Value? An Additional Inference of Mining and Manufacturing Zakatnomics
    A Abbas
    International Journal of Zakat 5 (1), 55-66 2020

  • Dimensi Keadilan dalam Partisipasi Penyusunan Anggaran dan Kinerja Manajerial Rumah Sakit
    Y Firana, A Abbas
    Jesya (Jurnal Ekonomi dan Ekonomi Syariah) 3 (2), 99-110 2020

  • Akuntabilitas Kinerja dalam Bingkai Tauhid Sosial: Suatu Refleksi Teologi Al Ma’Un
    WO Rayyani, A Abbas
    Kamaya: Jurnal Ilmu Agama 3 (2), 174-190 2020

  • The Social Role of Islamic Banks in Indonesia during the Pandemic of COVID-19: Reflection of Market Share
    A Abbas, AA Frihatni
    European Journal of Islamic Finance 16 (1) 2020

  • Produktivitas Diri, Jadikan Pekerjaan Lebih Bermakna
    A Abbas
    Litera 1 (1), 34-43 2020

MOST CITED SCHOLAR PUBLICATIONS

  • Earnings management in banking industry and its impact on the firm value
    A Abbas
    AKRUAL: Jurnal Akuntansi 10 (1), 69-84 2018
    Citations: 22

  • Earnings fraud and financial stability
    A Abbas
    Asia Pacific Fraud Journal 2 (1), 117-134 2017
    Citations: 21

  • The Involvement of Firms in Helping Fight the Pandemic of COVID-19: Evidence from Indonesia
    A Abbas, M Ilham, N Triani, A Arizah, WO Rayyani
    Inovbiz: Jurnal Inovasi Bisnis 8, 72-76 2020
    Citations: 20

  • Kualitas pengungkapan segmen dan hubungannya dengan biaya modal ekuitas
    A Abbas, AH Habbe, GT Pontoh
    Simposium Nasional Akuntansi 17, 1-27 2015
    Citations: 17

  • Marketability, profitability, and profit-loss sharing: evidence from sharia banking in Indonesia
    A Abbas, A Arizah
    Asian Journal of Accounting Research 2019
    Citations: 15

  • Does Zakat Signal the Firm Value? An Additional Inference of Mining and Manufacturing Zakatnomics
    A Abbas
    International Journal of Zakat 5 (1), 55-66 2020
    Citations: 10

  • The Social Role of Islamic Banks in Indonesia during the Pandemic of COVID-19: Reflection of Market Share
    A Abbas, AA Frihatni
    European Journal of Islamic Finance 16 (1) 2020
    Citations: 10

  • Dimensi Keadilan dalam Partisipasi Penyusunan Anggaran dan Kinerja Manajerial Rumah Sakit
    Y Firana, A Abbas
    Jesya (Jurnal Ekonomi dan Ekonomi Syariah) 3 (2), 99-110 2020
    Citations: 8

  • Analyzing The Company’s Work Environment Within the Task Complexity
    R Purnamasari, A Abbas, Y Firana
    Almana: Jurnal Manajemen dan Bisnis 4 (2), 230-236 2020
    Citations: 7

  • Akuntabilitas Kinerja dalam Bingkai Tauhid Sosial: Suatu Refleksi Teologi Al Ma’Un
    WO Rayyani, A Abbas
    Kamaya: Jurnal Ilmu Agama 3 (2), 174-190 2020
    Citations: 7

  • Analisis Laporan Keuangan Perbankan Syariah
    A Abbas
    DIRAH 2 (2) 2019
    Citations: 6

  • Pandemi COVID-19 dan Gebu CSR pada Perusahaan Adaro Energy
    A Arizah, K Darwin, R Ramly, A Abbas
    JISIP (Jurnal Ilmu Sosial dan Pendidikan) 4 (4) 2020
    Citations: 5

  • Accountability of Performance Integrated With the Value of Islamic Civilization: The Case of Muhammadiyah University of Makassar
    WO Rayyani, A Abbas, H Hannani
    IJISH (International Journal of Islamic Studies and Humanities) 2 (2), 71-80 2019
    Citations: 5

  • The Coaching Assistance of Preparing of Financial Statements based on SAK EMKM Integrated [Asistensi Pembinaan Penyusunan Laporan Keuangan Berbasis SAK EMKM yang Terintegrasi]
    WO Rayyani, A Arizah, A Abbas
    Proceeding Community Dev 2 2019
    Citations: 5

  • Pengantar Akuntansi Dasar: Pendekatan Praktis dan Aplikatif
    A Abbas, EF Syahadat
    CV. Nas Media Pustaka 1 (1) 2019
    Citations: 5

  • SHARIA BANKS AND THEIR BUSINESS EARNINGS: AN EMPIRICAL EXPLORATORY OF THE CASE OF INDONESIA
    A Abbas, WO Rayyani, R Purnamasari
    Airlangga International Journal of Islamic Economics and Finance 3 (1), 31-41 2020
    Citations: 4

  • Pengaruh Manajemen Laba dan Corporate Governance terhadap Nilai Perusahaan: Studi Empiris Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI)
    A Abbas
    2013
    Citations: 4

  • INCREASING THE ECONOMY OF VILLAGE COMMUNITY THROUGH BANANA WASTE MANAGEMENT
    N Nanning, A Abbas, M Mujahidah
    JCRS (Journal of Community Research and Service) 4 (1), 1-8
    Citations: 4

  • Manajemen laba. Suatu perspektif Islam dan pembuktian empiris.
    A Abbas, Z Said, B Bahtiar, K Nisa
    Nas Media Pustaka 2019
    Citations: 3

  • Pengaruh Manajemen Laba dan
    A Abbas
    Corporate Governance 2012
    Citations: 3