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All Journal Laa Maisyir Jurnal Ekonomi Islam JURNAL PENDIDIKAN TAMBUSAI Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Islamic Accounting and Finance Review TAMWIL: Jurnal Ekonomi Islam el-Jizya: Jurnal Ekonomi Islam AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam Management Studies and Business Journal Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Journal of Islamic Economics and Finance
Abdullah, Wahyuddin
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Problem Based Business Development Through System Digitalization In Optimizing The Creative Economy Yuliana Justi, Helmina; Mallongi, Syahrir; Abdullah, Wahyuddin; Jamaluddin
LAA MAISYIR: Jurnal Ekonomi Islam Vol.10 No.1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v10i1.37437

Abstract

This research aims to analyze the concept of maslahah in franchise businesses through a digitalization system. This type of research is qualitative research using a phenomenological approach. A phenomenological approach is used to see the extent to which franchise businesses carry out business activities in Palopo City. Therefore, this research is considered important in describing the concept of maslahah in franchise business practices through a digitalization system. The data collection method involves three stages, namely observation, interviews and documentation. Data analysis, namely data reduction, data presentation, and drawing conclusions. The research results show that franchise business practices in the city of Palopo are businesses that comply with Islamic law. The form of a franchise business cooperation agreement is like a syirkah, namely leasing. The concept of maslahah includes: maintaining religion, maintaining the soul in the form of ethics between people without any differences, maintaining reason, namely the way of thinking in dealing with problems, maintaining offspring in the form of maintaining life as a form of maintenance and maintaining assets which is realized that in assets there are other people's rights. Furthermore, the concept of maslahah through digitalization, optimizing the creative economy is a form of renewal that must be carried out to support business careers in the future while remaining guided by justice and honesty for the sustainability of the creative economy industry.
GREEN ACCOUNTING BERBASIS DEEP ECOLOGY DALAM MENUNJANG KEBERLANJUTAN PERUSAHAAN Rohani, Dian Amalia Putri; Abdullah, Wahyuddin; Awaluddin, Murtiadi
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.37942

Abstract

Abstract, The purpose of this study is to find out how the disclosure and meaning of green accounting based on deep ecology and to see how the reality of sustainability is reflected in the sustainability report of PT Vale Indonesia in 2021. This research type is a qualitative research using semiotic analysis of company’s sustainability report to look at the disclosure of green accounting based on deep ecology in supporting the company’s sustainability. The data is obtained from the sustainability report of PT Vale Indonesia in 2021. The data used as the object of analysis in the semiotic study is the text contained in the sustainability report. The results of this study indicate that PT Vale has reported its environmental performance in the form of a sustainability report, but the data provided has not fully covered real cost reporting. Regarding the concept of deep ecology, PT Vale makes it happen throught 3 stages, namely strategic planning, implementation and program evaluation. The application of deep ecology based on green accounting in realizing the company’s sustainability is marked by 3 sustainability indicators that have been achieved by the company, namely operational sustainability, environmental sustainability, and sustainability of existence. Abstrak, Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengungkapan dan pemaknaan green accounting berbasis deep ecology serta untuk melihat bagaimana realitas sustainability (keberlanjutan) yang terefleksi dalam sustainability report PT Vale Indonesia Tahun 2021. Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan analisis semiotika untuk mengungkap makna pada sustainability report perusahaan dengan melihat pengungkapan green accounting berbasis deep ecology dalam menunjang keberlanjutan perusahaan. Data diperoleh dari sustainability report PT Vale Indonesia Tahun 2021. Data yang dijadikan objek analisis dalam kajian semiotik adalah teks yang terdapat pada sustainability report. Hasil penelitian ini menunjukkan bahwa PT Vale sudah melaporkan kinerja lingkungannya dalam bentuk sustainability report akan tetapi data yang diberikan belum sepenuhnya melingkupi pelaporan biaya secara ril. Terkait konsep deep ecology, PT Vale mewujudkannya melalui 3 tahap yaitu perencanaan strategis, pelaksanaan serta evaluasi program. Penerapan green accounting berbasis deep ecology dalam mewujudkan keberlanjutan perusahaan ditandai dengan 3 indikator keberlanjutan yang berhasil diraih oleh perusahaan yaitu keberlanjutan operasional, keberlanjutan lingkungan, dan keberlanjutan eksistensi.
Implementation of Sharia Payment Accounting Treatment (RAHN) Karmila, Yusri; Muin, Rahmawati; Abdullah, Wahyuddin; Supatminingsih, Tuti
TAMWIL : Jurnal Ekonomi Islam Vol 10, No 2 (2024)
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jtm.v10i2.13120

Abstract

This study aims to find out whether the application of sharia pawn accounting in several sharia pawnshop companies is in accordance with PSAK 107 and the Fatwa of the National Sharia Council. This study uses a descriptive qualitative method. The data was obtained through in-depth interviews with related parties, such as Pegadaian Syariah financial managers and staff, as well as through the study of relevant internal and external documents. As a result of the research, it can be concluded that the implementation of rahn in Makassar Sharia Pawnshops has supported the principles of transparency and justice in accordance with sharia values. However, the study also found several challenges in implementation, such as a lack of understanding of the details of Sharia accounting standards on the part of staff and the need for ongoing training to improve compliance with Sharia accounting standards.
Penerapan Akad dan Produk Perbankan Syariah di Lembaga Bank Syariah Indonesia (BSI) Wahidah R, Wardatul; Muin, Rahmawati; Abdullah, Wahyuddin; Ningsih, Wahyuni Yusria
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1302

Abstract

Bank Syariah telah menjadi bagian integral dari sistem keuangan global, memberikan alternatif bagi nasabah yang mencari solusi keuangan yang sesuai dengan prinsip-prinsip syariah. Penelitian ini bertujuan untuk menyelidiki pemahaman dan preferensi nasabah terhadap layanan bank syariah secara umum melalui analisis literatur. Metode ini menggali literatur terkait dari berbagai sumber, termasuk jurnal ilmiah, buku, dan publikasi resmi. Temuan utama menyoroti bahwa pemahaman dan preferensi nasabah terhadap bank syariah dipengaruhi oleh faktor-faktor seperti keyakinan agama, kepercayaan terhadap kepatuhan syariah, kualitas layanan, dan ketersediaan produk yang sesuai dengan kebutuhan mereka. Selain itu, faktor-faktor demografis seperti usia, pendidikan, dan penghasilan juga memengaruhi preferensi nasabah terhadap bank syariah. Implikasi praktis penelitian ini menunjukkan perlunya bank syariah untuk terus meningkatkan pemahaman dan kesadaran nasabah tentang produk dan layanan mereka, serta mengakomodasi kebutuhan dan preferensi nasabah yang beragam. Penelitian lebih lanjut diperlukan untuk mendapatkan pemahaman yang lebih mendalam tentang faktor-faktor yang memengaruhi pemilihan bank syariah oleh nasabah.
MASLAHAH-BASED AGENCY: AN EPISTEMOLOGICAL CRITIQUE OF INDIVIDUALISTIC RATIONALITY IN CONVENTIONAL AGENCY THEORY Amirudin; Sumarlin; Abdullah, Wahyuddin
Journal of Development Economics and Digitalization, Tourism Economics Vol. 2 No. 3 (2025): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v2i3.2436

Abstract

Conventional agency theory, rooted in the assumptions of individualistic rationality and contractual relations between principals and agents, exhibits fundamental limitations when applied to Islamic financial systems that emphasize spiritual, ethical and social values. The opportunistic and conflict of interest assumptions in this theory are seen as incompatible with the principles of trust, tawhid, and maslahah that are at the core of Islamic economic ethics. This study aims to critically examine the epistemological structure of conventional agency theory and reformulate it into an Islamic value framework through a conceptual literature study approach and content analysis of Scopus, DOAJ, and SINTA indexed scientific literature in the period 1998-2025. The results of the study show that the Islamic Ethical Agency Framework (IEAF), which is built on four main pillars of tawhid, amanah, maslahah, and dual governance can be a more suitable theoretical alternative in bridging the principal-agent relationship ethically and transcendental. With IEAF, the Islamic financial system can be directed not only to achieve economic efficiency, but also encourage sustainable moral and social transformation. The findings provide an important conceptual contribution to the development of Islamic agency theory and the strengthening of Islamic value-based financial governance.
Integrating Maqasid Shariah in Enhancing MSME Business Sustainability in the Digital Economy Albar, Kholid; Amiruddin K; Abdullah, Wahyuddin
el-Jizya : Jurnal Ekonomi Islam Vol. 13 No. 1 (2025): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v13i1.13174

Abstract

This study aims to explore the integration of Maqasid Shariah in the measurement of Islamic business performance in the dynamic digital economy era. In this context, Maqasid Syariah, which includes the protection of religion, soul, mind, offspring, and property, offers an ethical and universal framework to guide Islamic business operations. This research focuses on Sharia MSMEs in Sidayu sub-district, which have adopted these principles in their operations. This research methodology uses a qualitative approach with a case study design. Data were collected through in-depth interviews with sharia business actors and secondary data analysis from the annual reports of relevant MSMEs. Thematic analysis was used to identify patterns and key themes related to the integration of Maqasid Sharia in performance measurement. The results showed that Sharia MSMEs in Sidayu have successfully implemented performance indicators covering spiritual, social and material dimensions. The use of digital technology, such as blockchain, is proven to increase transparency and operational efficiency, and strengthen consumer trust. The integration of technology-based and Environmental, Social, and Governance (ESG) indicators in performance measurement not only improves competitiveness but also ensures compliance with sharia principles. This study concludes that a performance measurement approach that incorporates spiritual values and modern technology can enrich the literature on Islamic business and offer practical guidance for businesses and policy makers. The implication of these findings is the need for the development of Maqasid Shariah-based performance measurement tools that can be applied more broadly, as well as further exploration in the non-financial sector to expand the application of Shariah principles in various industries
REFORMULATING AGENCY THEORY FROM AN ISLAMIC PERSPECTIVE: A CONCEPTUAL AND NORMATIVE-FILOSOFICAL APPROACH Hasriani, Hasriani; Sumarlin, Sumarlin; Abdullah, Wahyuddin
Journal of Islamic Economics and Finance Vol. 1 No. 4 (2025): Mei
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/joieaf.v1i4.2524

Abstract

Teori agensi konvensional, yang didasarkan pada asumsi rasionalitas individual dan orientasi keuntungan, telah menjadi landasan utama dalam memahami hubungan antara principal dan agent dalam sistem ekonomi modern. Namun, ketika diterapkan dalam konteks keuangan syariah, muncul tantangan konseptual yang signifikan karena teori ini tidak mempertimbangkan nilai-nilai spiritual, prinsip amanah, dan akuntabilitas akhirat yang menjadi fondasi utama dalam sistem Islam. Penelitian ini bertujuan untuk merekonstruksi teori agensi dalam perspektif Islam dengan mengusulkan kerangka teoretis yang mengintegrasikan prinsip tauhid, hisbah, dan mas’uliyyah. Penelitian ini menggunakan pendekatan kualitatif dengan metode normatif-filosofis dan analisis tematik terhadap literatur akademik, fatwa DSN-MUI, serta laporan institusi keuangan syariah. Hasil penelitian menunjukkan bahwa teori agensi Islam menawarkan konsep hubungan keagenan yang bersifat holistik, berlandaskan pada integritas moral dan tanggung jawab spiritual, yang secara efektif dapat mengurangi risiko moral hazard dan asimetri informasi. Implikasi teoretis dari model ini adalah lahirnya paradigma baru dalam studi tata kelola syariah yang menempatkan agen sebagai khalifah, bukan sekadar homo economicus. Secara praktis, kerangka ini dapat diterapkan dalam penguatan peran Dewan Pengawas Syariah dan sistem tata kelola risiko pada lembaga keuangan syariah. Penelitian ini membuka ruang baru bagi pengembangan tata kelola keuangan berbasis nilai dalam sistem ekonomi Islam global
Mixed Method Research Virgiawan, A. M. Luthfi; Abdullah, Wahyuddin; Lutfi, Mukhtar
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30587

Abstract

Penelitian ini bertujuan mengkaji metode mixed method dalam penelitian guna memberikan pemahaman yang lebih komprehensif. Metode yang digunakan adalah studi pustaka dengan sumber data sekunder berupa buku dan artikel jurnal lima tahun terakhir. Data dikumpulkan melalui telaah literatur dan dianalisis menggunakan model Miles dan Huberman, meliputi reduksi data, penyajian data, dan penarikan kesimpulanHasil kajian menunjukkan bahwa metode mixed method merupakan pendekatan yang menggabungkan metode kualitatif dan kuantitatif dalam satu studi untuk memperoleh hasil yang lebih valid dan komprehensif. Pendekatan ini memiliki keunggulan dalam hal fleksibilitas, triangulasi data, dan kekayaan informasi, meskipun juga memiliki tantangan dalam pelaksanaannya, seperti kompleksitas, kebutuhan waktu dan biaya, serta menguasai dua pendekatan secara seimbang.
MACRO STABILITY AND FINANCIAL STRUCTURE AS THE ROOT CAUSES OF PROBLEMATIC FINANCING OF PROFIT-SHARING PRODUCTS OF ISLAMIC BANKS Mardianto, Dedi; Sumarlin, Sumarlin; Abdullah, Wahyuddin
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 6 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/hephgg96

Abstract

This study aims to analyze the effect of inflation, capital adequacy and third party funds on problematic financing of production sharing contract products using time series data from January 2015 to December 2021 sourced from the financial services authority (OJK). The research method uses a quantitative approach assisted by the statistical software JASP (Jeffrey's Amazing Statistics Program). The results show that inflation does not have a significant effect, but the capital adequacy variable has a significant negative effect while third party funds have a significant positive effect on problem financing of profit sharing contract products at Islamic banks in Indonesia.
Ethical Financing and Sustainability Practices in Islamic Banking Institutions Rasnawati, Rasnawati; Abdullah, Wahyuddin; Sumarlin, Sumarlin
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/n4m0ne47

Abstract

This study examines the integration of sustainability and ethical financing principles in Islamic banking institutions and their implications for financial performance, corporate reputation, and customer trust. Despite increasing global attention to sustainable finance, there remains limited understanding of how Islamic banks adopt and operationalize sustainability practices while addressing challenges such as regulatory constraints, resource limitations, and market competition. Adopting an interpretive paradigm and a case study approach, this research collected data through in-depth interviews with institutional managers and staff, complemented by document analysis of sustainability reports and policy guidelines. The results reveal that Islamic banks that actively implement sustainability and ethical financing practices demonstrate improved profitability, enhanced corporate reputation, and greater customer loyalty. Moreover, transparent sustainability reporting and accountability mechanisms strengthen stakeholder trust and align institutional practices with the broader objectives of Islamic finance, such as social justice and environmental stewardship. The findings highlight the importance of developing innovative Sharia-compliant products that integrate sustainability values to attract socially and environmentally conscious customers. From a theoretical perspective, the study contributes to the growing discourse on the intersection between Islamic finance and sustainable development. Practically, it provides implications for policymakers and practitioners to strengthen transparency, accountability, and innovation in Islamic banking operations. Future research is recommended to explore the role of emerging technologies, including fintech and digital platforms, in enhancing sustainability practices within the Islamic banking sector.
Co-Authors Ali Wardani, Ali Amiruddin K Amirudin Dedi Mardianto Hasriani Hasriani, Hasriani Jamaluddin Karmila, Yusri Kholid Albar Lutfi, Mukhtar Mallongi, Syahrir Muin, Rahmawati Murtiadi Awaluddin Parmitasasri, Rika Dwi Ayu Rasnawati, Rasnawati Rohani, Dian Amalia Putri RR. Ella Evrita Hestiandari S Sumarlin Sumarlin Tuti Supatminingsih Virgiawan, A. M. Luthfi Wahidah R, Wardatul Wahyuni Yusria Ningsih, Wahyuni Yusria Yuliana Justi, Helmina