He is passionate about becoming a learner who lives for the sake of a blessing in disguise.
EDUCATION
Hasanuddin University, Indonesia
INCEIF University, Malaysia
Coventry University, England UK
RESEARCH, TEACHING, or OTHER INTERESTS
Business, Management and Accounting, Religious studies, Arts and Humanities
10
Scopus Publications
Scopus Publications
Managers’ Motives behind the Quality of Segment Disclosure Ahmad Abbas Jordan Journal of Business Administration, 2025 This research underlines two perspectives to scrutinize the managers’ motives on the quality of segment disclosure. From the agency perspective, this research aims to find the effect of cost made by managers as the part of agency motive in disclosing information related to the business segment, while from the signaling perspective, this research also seeks to find the effect of business diversification as a signal to determine the disclosure quality of the segment. The sample included public firms listed in Indonesia. The nexus between variables was analyzed using fixed effect model with generalized least squares including cross-section weights and checked using robustness tests. The findings of this research disclose that the effect of cost made by managers is positive on the level of segment disclosure quality. They indicate that managers use the agency motive to improve the quality of the disclosure. The costs made by them through the transfer of funds across segments intend to manage the inefficient segment performances. This research also discloses that managers use business diversification as a signaling motive to spur the quality. In addition, the interplay function between quantity and quality is found. It means that the improved quality of segment disclosure reflects a larger quantity.
Addressing Child Marriage in West Sulawesi: The Role of Islamic Institutions in Public Legal Awareness Dwi Utami Hudaya Nur, M. Sadik, Nuzha Nuzha, Ahmad Abbas, Ardiansyah Ardiansyah De Jure Jurnal Hukum Dan Syar Iah, 2025 Child marriage remains a pressing issue in West Sulawesi, where its prevalence is notably high in Indonesia. This study aims to identify the root causes of child marriage and boost legal awareness through the role of Islamic institutions. We also seek to explore the relevance of contingency and power relation theories in understanding the factors contributing to child marriage. This study uses a juridical-sociological approach, integrating primary and secondary data sources. Data collection involved in-depth interviews with key informants, direct observation, and analysis of relevant documents. Two villages in Majene with the highest cases in West Sulawesi were selected. Data triangulation was employed to increase the validity and reliability of the findings. Our finding demonstrates that, based on contingency theory, the root causes of child marriage depend on stigmas rooted in parental attitudes, prevailing social norms, and individual characteristics. Understanding the driving causes of child marriage in West Sulawesi leads this study to propose a conceptual model for action. A wide range of root causes of child marriage calls for a power relation theory that links policy to its implementation. We advocate for collaborative initiatives through the introduction of village regulations and the involvement of Islamic institutions. To further explore this, we invoke the theory of power relations to enhance public awareness. It helps our scheme of collaborative initiatives for enforcing village regulations by connecting law to social norms, enabling people in the village to respect and comply with the rules.
Determination of Hijri Calendar in Islamic History and Its Criteria in Southeast Asia Adriandi Kasim, Ahmad Abbas, Nurul Adhha, Iin Mutmainnah Journal of Al Tamaddun, 2024 It is common for the beginning of Ramadhan and Shawwal to cause differences. In 2022, the imkān ar-ru’yah (visual moonsighting) Neo-MABIMS was introduced in Indonesia as an effort to unify the Islamic calendar. However, it is often compared to the hisab wujudul hilal (lunar calculation) method. This study aims to project the hilal (new moon) altitude and elongation angle after the implementation of Neo-MABIMS and compare the beginning of the month of Ramadhan and Shawwal between imkān ar-ru'yah and hisab wujudul hilal. A quantitative method was used to reveal differences between 2023 and 2031. Data was analysed using a comparative approach with the support of the Starry Night Pro Plus 6 and Accurate Hijri Calculator 2.2 applications. The results of this study show that a hilal altitude of 3° with an elongation angle greater than 6.4° was found in three periods for the beginning of Ramadhan (2023, 2029, 2030). Meanwhile, for the beginning of Shawwal, this was found in only two periods (2024 and 2031). In the comparison between imkān ar-ru’yah and hisab wujudul hilal, there will be differences marking the beginning of the month of Ramadhan in the years 2024, 2025, and 2030. Similarly, the onset of Shawwal will experience distinctions in 2023, 2026, and 2030. As a result, hisab (calculations) and ru’yah (sighting) adherents will differ on the day of celebration of Eid al Fitr to as many as three different dates.
Earnings growth, marketability and the role of Islamic financial literacy and inclusion in Indonesia Ahmad Abbas, Neks Triani, Wa Ode Rayyani, Muchriana Muchran Journal of Islamic Accounting and Business Research, 2023 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 in Indonesia listed on the Financial Services Authority and Bank Indonesia using time-series data of financial statements from 2014 to 2021. This research was designed using the model of moderated mediation. Findings Earnings growth experienced by Islamic banks in Indonesia has a positive average value followed by a positive marketability. Based on the significance test, the level of earnings growth is positively affected by marketability. The result indicates that the higher the marketability, the higher the earnings growth of Islamic banks. In a moderated mediation model, the result has found a positive effect on the nexus between inclusion supported by the role of literacy, marketability and earnings growth. It indicates that Islamic financial inclusion moderated purely by the role of literacy enhances Islamic banking marketability so that earnings growth continuously increases. Practical implications The increase of literacy is an empirically proven way to strengthen market power, so the finding obtained in this research can be feedback from the scheme made by the Indonesian government in supporting the Islamic business and for the corporate area being eager to grow greater and faster in competing and equalizing its power in the banking industry. In addition, this research implies that other countries continuously promote and increase the role of Islamic financial literacy and inclusion to enhance market power and increase the growth in Islamic banking. Originality/value This research extends the limited scholarly work on the role of Islamic financial literacy and inclusion using a different design from prior studies. The framework of market power theory has been elaborated to find the effect of Islamic financial inclusion supported by the role of literacy on earnings growth through marketability. This research is a trailblazer in testing the nexus model between variables allowing the path analysis using the moderated mediation model.
Gender diversity and firm performances suffering from financial distress: evidence from Indonesia Ahmad Abbas, Andi Ayu Frihatni Journal of Capital Markets Studies, 2023 PurposeThis 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/approachThe paper is quantitative using a sample of 467 public firms in Indonesia. Data were analyzed into statistics descriptive and the hypothesis was tested using the test of logistic regression.FindingsThe preliminary results of the paper demonstrate the number of firms employing women and men in the structure of corporate governance of 13% on the commissioner board, 7% on the director board and 5% on the audit committee. Based on the test of effect, this paper further found that firms employing women and men (gender diversity) in the structure of the board of commissioners, tend to suffer from financial distress lower than firms only employing men (non-gender diversity).Research limitations/implicationsThis paper is not an effort to make the proportion of voices of women equal to men, however the representation of women at least exists in the structure of corporate governance as part of workforce diversity and inclusivity. In addition, this paper is considered not to use panel data with the purpose of avoiding repetitive data because of the use of a nominal scale in the logistic regression model.Practical implicationsThe finding of the paper is addressed to deliver insights into the current conversation on the issue of women's day with the theme of Each for Equal and to firms in positioning women in the structure of boardrooms.Originality/valueThis paper extends the limited scholarly work on the nexus between gender diversity and financial performance. The framework of social identity theory and the tenet of corporate governance are elaborated to disclose the finding that firm shareholders tend to benefit from gender diversity in the structure of the commissioner board.
Addressing the Legal Void: Ensuring Justice for Adult Male Rape Victims in Bangladesh Md. Tanvir Alam, Ahmad Abbas, Iin Mutmainnah, Sabrina Afrin Tonny International Journal of Legal Information, 2023 The objective of this study is to explore and determine the legal constraints related to adult male rape and the consequences as they exist in the Bangladeshi criminal justice system. Primary and secondary data sources for the study were derived from the narratives of adult male rape survivors, blood relatives of rape survivors, police officers, and legal practitioners. A snowball sampling technique was applied. The study reveals that there is an absence of a police-support response to adult male rape victims, which is attributable to the lack of a gender-neutral definition of rape. This legal definition vacuum diverts complainants to a range of other futile options, such as submitting a general diary and/or adjacent complaints and seeking assistance from other law enforcement agencies. Finally, this study demonstrates that the landscape of the Bangladeshi criminal justice system is likely to remain unchanged until its legal foundation is better developed.
Health Insurance Cover in the Light of Islamic Law Manchester Journal of Transnational Islamic Law and Practice, 2023
Do Environmental Compliances Reduce Agricultural Profitability? An Inference from Indonesia Ahmad Abbas, Neks Triani, Sasmita Nabila Syahrir, Andi Ayu Frihatni E3s Web of Conferences, 2021 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 in Indonesia including five sub-sectors consisting of farming, fisheries, livestock, plantation, and forestry. Financial statements and annual reports in terms of the environment were utilized in this research. Final samples were 12 public agricultural companies. The research model was analysed using the regression with common, fixed and random effect models and were checked the robustness using Generalized Method of Moment (GMM). The result of this research found no effects on the nexus between environmental cost and profitability. It indicates that the environmental cost spent by agricultural firms doesn’t reduce the profitability. The emerging effect can be found on reputational incentive leading the increase into the extent of agricultural profitability both return on assets and return on equity.
Marketability, profitability, and profit-loss sharing: evidence from sharia banking in Indonesia Ahmad Abbas, Ainun Arizah Asian Journal of Accounting Research, 2019 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.
