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Analisis AsbÄbun NuzÅ«l Ayat-Ayat Ekonomi Melalui Pendekatan Kontekstual Muthmainnah, Muthia; Imam, Muh. Abdi; Abubakar, Achmad; Ilyas, Hamka
Al-Amwal : Journal of Islamic Economic Law Vol. 8 No. 2 (2023): Al-Amwal : JOURNAL OF ISLAMIC ECONOMIC LAW
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v8i2.4322

This article examines the Qur'anic verses that are nuzul embodied in economic values in it. The purpose of this study is to expose the Islamic economic values contained in these verses, and relate them to the development of the current era. There are seven economic verses that have sabab nuzul. Of the seven verses, the author categorizes them into four themes, namely related to consumption, related to distribution, related to wadiah (deposits), and related to qard (accounts receivable). The type of research applied is qualitative research with a focus on literature studies. The method of data collection and analysis is based on a normative descriptive approach that emphasizes the evaluation of the sources of data found. To strengthen the research foundation, researchers use a comprehensive and in-depth literature review approach that is in accordance with the topic discussed. The results of this study reveal that the application of economic principles contained in the Qur'an through asbabun nuzul analysis can help direct economic practices in the modern era that are fair, honest, free from usury and everything that is forbidden, and able to reduce economic inequality.Artikel ini mengkaji perihal ayat-ayat Alquran yang berasbabun nuzul yang termaktub nilai-nilai ekonomi di dalamnya. Tujuan penelitian ini untuk membeberkan nilai-nilai ekonomi Islam yang ada di dalam ayat-ayat tersebut, serta menghubungkannya dengan perkembangan zaman saat ini. Terdapat tujuh ayat-ayat ekonomi yang mempunyai sabab nuzul. Dari tujuh ayat tersebut penulis mengkategorikannya dalam empat tema yakni terkait konsumsi, terkait distribusi, terkait wadiah (titipan), serta terkait qard (utang piutang). Tipe penelitian yang diterapkan adalah penelitian kualitatif dengan fokus pada studi pustaka. Metode pengumpulan dan analisis data didasarkan pada pendekatan deskriptif normative yang menekankan evaluasi sumber-sumber data yang ditemukan. Untuk menguatkan landasan penelitian, peneliti menggunakan pendekatan tinjauan literatur yang komprehensif dan mendalam yang sesuai dengan topik yang dibahas. Hasil penelitian ini mengungkapkan bahwa penerapan prinsip-prinsip ekonomi yang terdapat dalam Alquran melalui analisis asbabun nuzul dapat membantu mengarahkan praktik ekonomi di era modern yang adil, jujur, terbebas dari riba dan segala yang diharamkan, serta mampu mengurangi kesenjangan ekonomi.Â

Halal Label, BPOM Certification, and Cosmetic Purchase Decisions: The Moderating Role of Price Among Islamic Economics and Business Students Alik, Samsidar; Mas, Nur Amal; Imam, Muh. Abdi
Dinamis : Journal of Islamic Management and Bussiness Vol. 8 No. 1 (2025): April: Journal of Islamic Management and Bussiness
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/dinamis.v8i1.6466

This thesis discusses the Influence of Halal Labels and BPOM on Purchase Decisions with Price as a Moderation Variable of the FEBI IAIN Palopo Student Study.This study aims to analyze the variables of halal labels and BPOM on cosmetic purchase decisions in FEBI IAIN Palopo students. To analyze halal label variables and prices on the decision to purchase cosmetics of FEBI IAIN Palopo students. To analyze the influence of BPOM and price on cosmetic purchase decisions and to analyze halal labels, BPOM, and prices on cosmetic purchase decisions of FEBI IAIN Palopo students. The method used is a quantitative research method that uses data in the form of numbers as a tool to determine information about what you want to know. The data source used is primary data through questionnaires. The population was 2,983 people using the slovin formula, the number of samples used was 97 respondents. As well as using purposive sampling. The methods used to test the hypothesis are classical assumption test, hypothesis test, multiple linear regression, and moderated Regression Analysis (MRA). The analysis tool in this study uses the help of SPSS Version 20. The results of this study show that halal label variables have a positive and significant effect on purchase decisions. BPOM variables have a positive and significant effect on purchase decisions. So that the halal label and BPOM have a simultaneous effect that directly affects the purchase decision by 73.4% while the remaining 26.6% is influenced by other variables outside the model. The results of the study using moderation variables show that the price variable cannot moderate the halal label variable on the purchase decision. The price variable also cannot moderate the BPOM variable on the purchase decision. So that the halal label, and BPOM cannot influence the purchase decision by 75.8% after the interaction of price variables as a moderation variable. Keywords: BPOM, Price, Purchasing Decision, and Halal Label.

Halal Label, BPOM Certification, and Cosmetic Purchase Decisions: The Moderating Role of Price Among Islamic Economics and Business Students Alik, Samsidar; Mas, Nur Amal; Imam, Muh. Abdi
Dinamis : Journal of Islamic Management and Bussiness Vol. 8 No. 1 (2025): April: Journal of Islamic Management and Bussiness
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/dinamis.v8i1.6466

This thesis discusses the Influence of Halal Labels and BPOM on Purchase Decisions with Price as a Moderation Variable of the FEBI IAIN Palopo Student Study.This study aims to analyze the variables of halal labels and BPOM on cosmetic purchase decisions in FEBI IAIN Palopo students. To analyze halal label variables and prices on the decision to purchase cosmetics of FEBI IAIN Palopo students. To analyze the influence of BPOM and price on cosmetic purchase decisions and to analyze halal labels, BPOM, and prices on cosmetic purchase decisions of FEBI IAIN Palopo students. The method used is a quantitative research method that uses data in the form of numbers as a tool to determine information about what you want to know. The data source used is primary data through questionnaires. The population was 2,983 people using the slovin formula, the number of samples used was 97 respondents. As well as using purposive sampling. The methods used to test the hypothesis are classical assumption test, hypothesis test, multiple linear regression, and moderated Regression Analysis (MRA). The analysis tool in this study uses the help of SPSS Version 20. The results of this study show that halal label variables have a positive and significant effect on purchase decisions. BPOM variables have a positive and significant effect on purchase decisions. So that the halal label and BPOM have a simultaneous effect that directly affects the purchase decision by 73.4% while the remaining 26.6% is influenced by other variables outside the model. The results of the study using moderation variables show that the price variable cannot moderate the halal label variable on the purchase decision. The price variable also cannot moderate the BPOM variable on the purchase decision. So that the halal label, and BPOM cannot influence the purchase decision by 75.8% after the interaction of price variables as a moderation variable. Keywords: BPOM, Price, Purchasing Decision, and Halal Label.

Analisis AsbÄbun NuzÅ«l Ayat-Ayat Ekonomi Melalui Pendekatan Kontekstual Muthmainnah, Muthia; Imam, Muh. Abdi; Abubakar, Achmad; Ilyas, Hamka
Al-Amwal : Journal of Islamic Economic Law Vol. 8 No. 2 (2023): Al-Amwal : JOURNAL OF ISLAMIC ECONOMIC LAW
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v8i2.4322

This article examines the Qur'anic verses that are nuzul embodied in economic values in it. The purpose of this study is to expose the Islamic economic values contained in these verses, and relate them to the development of the current era. There are seven economic verses that have sabab nuzul. Of the seven verses, the author categorizes them into four themes, namely related to consumption, related to distribution, related to wadiah (deposits), and related to qard (accounts receivable). The type of research applied is qualitative research with a focus on literature studies. The method of data collection and analysis is based on a normative descriptive approach that emphasizes the evaluation of the sources of data found. To strengthen the research foundation, researchers use a comprehensive and in-depth literature review approach that is in accordance with the topic discussed. The results of this study reveal that the application of economic principles contained in the Qur'an through asbabun nuzul analysis can help direct economic practices in the modern era that are fair, honest, free from usury and everything that is forbidden, and able to reduce economic inequality.Artikel ini mengkaji perihal ayat-ayat Alquran yang berasbabun nuzul yang termaktub nilai-nilai ekonomi di dalamnya. Tujuan penelitian ini untuk membeberkan nilai-nilai ekonomi Islam yang ada di dalam ayat-ayat tersebut, serta menghubungkannya dengan perkembangan zaman saat ini. Terdapat tujuh ayat-ayat ekonomi yang mempunyai sabab nuzul. Dari tujuh ayat tersebut penulis mengkategorikannya dalam empat tema yakni terkait konsumsi, terkait distribusi, terkait wadiah (titipan), serta terkait qard (utang piutang). Tipe penelitian yang diterapkan adalah penelitian kualitatif dengan fokus pada studi pustaka. Metode pengumpulan dan analisis data didasarkan pada pendekatan deskriptif normative yang menekankan evaluasi sumber-sumber data yang ditemukan. Untuk menguatkan landasan penelitian, peneliti menggunakan pendekatan tinjauan literatur yang komprehensif dan mendalam yang sesuai dengan topik yang dibahas. Hasil penelitian ini mengungkapkan bahwa penerapan prinsip-prinsip ekonomi yang terdapat dalam Alquran melalui analisis asbabun nuzul dapat membantu mengarahkan praktik ekonomi di era modern yang adil, jujur, terbebas dari riba dan segala yang diharamkan, serta mampu mengurangi kesenjangan ekonomi.Â

ANALYSIS OF ENVIRONMENTAL ACCOUNTING ACTUALIZATION ON ENVIRONMENTAL COSTS AS AN EFFORT FOR SOCIAL RESPONSIBILITY AT PT. PN XIV SOUTH SULAWESI Gaffar, Andi Nurrahma; Ikram. S, Muhammad; Kusumawati, Indra; Imam, Muh. Abdi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13096

The objective of this study is to examine the Company's Environmental Accounting Actualization by identifying, acknowledging, quantifying, presenting, and reporting environmental expenses in financial statements. The study was carried out at PT. PN XIV South Sulawesi. This study employs primary qualitative data via interviews and secondary quantitative data derived from firm financial records. The findings indicate that corporations acknowledge the operational expenses associated with trash management (environmental costs) as a part of their production costs, taking into account that waste is generated as a by-product of the manufacturing process. Currently, there are no explicit regulations in accounting standards for the disclosure of environmental concerns in financial reports. Therefore, each firm has the freedom to apply its own policy in this regard.

KEPEMILIKAN INSTITUSIONAL DALAM MEMODERASI PRAKTIK MANAJEMEN LABA DI INDONESIA Ikram.S, Muhammad; Gaffar, Andi Nurrahma; Arzalsyah, Arzalsyah; Imam, Muh. Abdi; Syahrani, Dwi; Purniawan, Didin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14364

Penelitian ini bertujuan untuk mengkaji peran kepemilikan institusional dalam memoderasi praktik manajemen laba di Indonesia. Manajemen laba merupakan tindakan manajerial yang bertujuan untuk mempengaruhi laporan keuangan perusahaan guna mencapai tujuan tertentu, seperti memenuhi target kinerja atau memaksimalkan bonus. Kepemilikan institusional, sebagai salah satu bentuk pengawasan eksternal, diyakini memiliki kemampuan untuk membatasi praktik-praktik tersebut. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tertentu. Variabel dependen dalam penelitian ini adalah manajemen laba, yang diukur menggunakan discretionary accruals. Sementara itu, variabel independen adalah kepemilikan institusional dan beberapa variabel kontrol lainnya seperti ukuran perusahaan, leverage, dan profitabilitas. Hasil analisis menunjukkan bahwa kepemilikan institusional secara signifikan memoderasi hubungan antara variabel-variabel independen dan praktik manajemen laba. Kepemilikan institusional yang tinggi cenderung mengurangi intensitas manajemen laba yang dilakukan oleh manajemen perusahaan. Temuan ini mengindikasikan bahwa institusi yang memiliki saham di perusahaan mampu menjalankan fungsi pengawasan dengan baik sehingga dapat menekan praktik manajemen laba. Penelitian ini memberikan kontribusi bagi literatur akuntansi dan keuangan di Indonesia serta memberikan implikasi praktis bagi para investor institusional dalam mengelola portofolio investasi mereka. Selain itu, hasil penelitian ini juga bermanfaat bagi regulator dalam merumuskan kebijakan yang dapat meningkatkan transparansi dan akuntabilitas perusahaan publik

ISLAMIC RELIGIOUS EDUCATION TEACHERS' STRATEGIES TOWARDS INSTILLING MULTICULTURAL VALUES OF JUNIOR HIGH SCHOOL STUDENTS 3 PALOPO Muthmainnah, Muthia; Imam, Muh. Abdi; Muzakkir; Rusdi T
Tadbir: Jurnal Manajemen Pendidikan Islam Vol 14 No 1 (2026): Tadbir: Jurnal Manajemen Pendidikan Islam
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/tjmpi.v14i1.6813

This study addresses the need to nurture multicultural values in increasingly diverse school environments. At SMP Negeri 3 Palopo, where students represent varied ethnic, religious, and cultural backgrounds, Islamic Religious Education (PAI) teachers are central in fostering tolerance, empathy, and mutual respect. The research aims to explore and interpret the teachers' strategies to embed multicultural values and reveal the meanings attached to their practices. Using a qualitative phenomenological approach, participants—comprising PAI teachers, students, and school leaders—were selected purposively. Data were collected through in-depth interviews, participant observation, and document review, and then analyzed thematically with triangulation and member checking to ensure validity. Findings identify three interrelated strategies: integrating multicultural values into lesson content, applying interactive and participatory teaching methods, and consistently modeling inclusive behaviors in daily school life. These strategies mutually reinforce one another, shaping students’ knowledge, attitudes, and social skills and transforming multicultural principles into real-life practices. The study concludes that effective multicultural education blends curriculum integration, active pedagogy, and exemplary conduct. Theoretically, it extends culturally responsive teaching to religious education; practically, it offers actionable guidance for schools aiming to build inclusive, harmonious learning spaces.

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