Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Syarifuddin Syarifuddin
Universitas Hasannuddin
Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Spiritualitas dan Akuntabilitas Manajerial dalam Filantropi Islam di Laz Sahabat Yatim Cab Makassar Hariatih Hariatih; Alimuddin Alimuddin; Syarifuddin Syarifuddin
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 3 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i3.33122

Abstract

This study aims to explore how Islamic spirituality shapes managerial accountability within Islamic philanthropic organizations, with a focus on Sahabat Yatim Foundation, Makassar Branch. Using a qualitative interpretive approach, the research investigates the meaning of spirituality in the management of zakat, infak, and sadaqah funds through in-depth interviews, participant observation, and document analysis. The findings reveal that the four prophetic values siddiq (honesty), amanah (responsibility), tabligh (transparency), and fathanah (wisdom)serve as moral foundations that shape managerial consciousness and ethical behavior among organizational actors. These values operate not only as individual moral guides but also as embedded cultural principles that influence financial reporting, monitoring systems, organizational communication, and strategic decision-making. The integration of spirituality with digital transparency practices, particularly the implementation of an e-reporting system, strengthens public trust and enhances the institution’s moral and social legitimacy. The study concludes that accountability in Islamic philanthropy is not merely an administrative obligation but a manifestation of spiritual awareness and religious commitment to safeguarding public trust and managing communal funds with integrity. This research contributes to the theoretical development of spirituality-based accountability and offers practical implications for improving governance practices in Islamic philanthropic institutions in the digital era.
Manifestation of Surah Al-Ma’un in the Value of Barakah as the Ethical Foundation for CSR Program Development at CV. Adnan Tour and Travel Ghaliyah Nimassiita Triseptya; Alimuddin Alimuddin; Syarifuddin Syarifuddin
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 3 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines how the values of Surah Al-Ma’un are manifested within the concept of barakah (divine blessings) and how these values serve as an ethical–spiritual foundation for designing Corporate Social Responsibility (CSR) programs at CV. Adnan Tour. Surah Al-Ma’un highlights social compassion, justice, empathy, and moral accountability as intrinsic expressions of Islamic religiosity. Employing a phenomenological approach, this research explores the lived experiences of business owners and employees in interpreting the meaning of barakah and its operationalization in the company’s CSR initiatives. The findings reveal that Surah Al-Ma’un nurtures a moral consciousness that corporate profit inherently contains the rights of others; hence, it must be redistributed through almsgiving, social assistance, and community-beneficial programs such as the “Friday Blessings Program” and Qur’an distribution to local mosques. Barakah is perceived not merely as material gain but also as business tranquility, protection from risks, a positive organizational climate, and enhanced customer trust. The values of Al-Ma’un also cultivate a culture of empathy, honesty, and social care, strengthening the company’s public reputation. Thus, the Al-Ma’un–based CSR model at CV. Adnan Tour goes beyond regulatory compliance and becomes a meaningful form of spiritual value internalization fostering business sustainability and social welfare.
Co-Authors Alimuddin Alimuddin Alimuddin Alimuddin Ghaliyah Nimassiita Triseptya Hariatih Hariatih