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All Journal Journal of Artificial Intelligence and Digital Business Indonesian Journal of Multidisciplinary on Social and Technology
St Nurhayati
Insitut Agama Islam Negeri Parepare
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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Internalisasi Nilai Sipakatau, Sipakalebbi, dan Sipakainge Dalam Pembentukan Perilaku Etis Akuntan Syariah Sri Ramadhani; St Nurhayati; Fibryani Qalsyum; Intan Azis; Hasna Inna; Yusriani Yusriani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8711

Abstract

The rapid growth of the Islamic financial industry in Indonesia requires sharia accountants to possess not only technical competence but also strong ethical integrity. This study aims to examine the internalization of Bugis-Makassar cultural values, namely Sipakatau, Sipakalebbi, and Sipakainge’, in shaping the ethical behavior of sharia accountants. The research employs a descriptive qualitative approach through library research by analyzing Lontara manuscripts, particularly Latoa, as well as anthropological literature, Islamic accounting ethics, and contemporary professional ethics studies. The findings reveal that Sipakatau (humanizing others) encourages accountants to uphold honesty, transparency, and accountability in financial reporting. Sipakalebbi (mutual respect) strengthens professionalism, respect for ethical standards, and responsible behavior in carrying out professional duties. Meanwhile, Sipakainge’ (mutual reminding) functions as a moral control mechanism that supports whistleblowing practices, fraud prevention, and ethical organizational culture. These cultural values operate as a form of soft control that complements formal ethical standards established by professional accounting institutions and Islamic financial regulations. Furthermore, the integration of local wisdom with Islamic ethical principles contributes to the development of accountants who are trustworthy, professional, and socially responsible. Therefore, the study concludes that the incorporation of Bugis-Makassar cultural values into sharia accounting ethics is strategically important for strengthening accountability, professionalism, and public trust in Islamic financial institutions in Indonesia.
Pengaruh Etika Islam dan Kepedulian Sosial terhadap Disiplin Parkir Kendaraan Mahasiswa IAIN Parepare Nurhawani Nurhawani; St Nurhayati; Nurul Hikmah; Riska Riska; Melza Alzahra; Siti Rohana
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 2 (2026): Maret - Juni
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i2.8358

Abstract

Perilaku parkir kendaraan bermotor di lingkungan kampus, khususnya di IAIN Parepare, menunjukkan masih rendahnya kesadaran mahasiswa terhadap tata tertib lalu lintas. Praktik parkir sembarangan tidak hanya mengganggu ketertiban dan kenyamanan bersama, tetapi juga mencerminkan belum optimalnya internalisasi nilai-nilai etika Islam dan kepedulian sosial dalam kehidupan sehari-hari. Dalam kajian literatur, etika Islam yang mencakup prinsip amanah, adl (keadilan), dan mashlahah memiliki potensi dalam membentuk perilaku sosial yang tertib dan bertanggung jawab. Di sisi lain, tingkat kepedulian sosial yang tinggi dapat mendorong individu untuk lebih mempertimbangkan dampak tindakannya terhadap orang lain. Namun, penelitian yang secara khusus mengaitkan kedua variabel tersebut dengan budaya tertib lalu lintas di lingkungan kampus, terutama pada mahasiswa, masih terbatas. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh etika Islam dan kepedulian sosial terhadap budaya tertib lalu lintas, dengan fokus pada perilaku parkir sepeda motor mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif melalui metode survei dengan instrumen kuesioner yang dianalisis menggunakan regresi linier berganda. Hipotesis yang diajukan menyatakan bahwa kepedulian sosial, baik secara parsial maupun simultan, berpengaruh positif dan signifikan terhadap disiplin parkir mahasiswa. Sedangkan Etika Islam sebaliknya tidak begitu berpengaruh terhadap disiplin parkir mahasiswa.
Pengaruh Intensitas Bermain Judi Online Terhadap Etika Keuangan Syariah Remaja Di Kecamatan Soreang Fithriyyah Ridwan; St Nurhayati; Ririn Auliah Ridwan; Dhela Rahmatullah; Azizah Nurul Aliyah; Sangrina Sangrina
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 2 (2026): Maret - Juni
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i2.8443

Abstract

This study examines the effect of online gambling intensity on the Islamic financial ethics of adolescents in Soreang District. The increasing accessibility of digital platforms has made online gambling more common among teenagers, raising concerns about its impact on financial behavior and moral values from an Islamic perspective. This research uses a quantitative approach with data collected through questionnaires distributed to 60 adolescent respondents. The data were analyzed using SPSS through validity and reliability tests, normality testing, correlation analysis, simple linear regression, and hypothesis testing. The results show that the intensity of online gambling has a negative and significant effect on adolescents’ Islamic financial ethics. This is indicated by a significance value of 0.000, a t-value of -7.85, and a correlation coefficient of -0.693, which reflects a strong negative relationship. In addition, the coefficient of determination shows that 48% of the variation in Islamic financial ethics is influenced by online gambling intensity, while the remaining 52% is affected by other factors outside the study. These findings suggest that the higher the intensity of online gambling, the lower the level of Islamic financial ethics among adolescents. Therefore, efforts to improve Islamic financial literacy, strengthen parental supervision, and increase government attention are necessary to reduce the negative effects of online gambling among youth.
Co-Authors Azizah Nurul Aliyah Dhela Rahmatullah Fibryani Qalsyum Fithriyyah Ridwan Hasna Inna Intan Azis Melza Alzahra Nurhawani Nurhawani Nurul Hikmah Ririn Auliah Ridwan Riska Riska Sangrina Sangrina Siti Rohana Sri Ramadhani Yusriani Yusriani