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All Journal Jurnal Diskursus Islam Laa Maisyir Jurnal Ekonomi Islam JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JURNAL PENDIDIKAN TAMBUSAI Islamic Accounting and Finance Review TAMWIL: 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)
Abdullah, Wahyuddin
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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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.
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.
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.
Penerapan Larangan Magrib sebagai Solusi Mengatasi Agency Problem dalam Akad Mudharabah: Implementation of the Maghrib Prohibition as a Solution to Overcoming Agency Problems in Mudharabah Agreements Wardani, Ali; Abdullah, Wahyuddin; Parmitasasri, Rika Dwi Ayu
AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam Vol. 4 No. 1 (2024): AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M), Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar, IndonesiaInstitut Agama Islam STIBA Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/al-khiyar.v4i1.1286

Abstract

The mudharabah (profit sharing) agreement is a contract that is characteristic of sharia financial institutions. However, agency problems often occur in mudharabah contracts. This article discusses the prevention of mudharabah contract agency problems through the prohibition of maghrib (maisir, gharar, usury and falsehood). The aim is to provide alternative solutions in overcoming mudharabah contract agency problems. The research method used is qualitative literature with a descriptive approach. Primary and secondary data collected through orientation and exploration will be analyzed using inductive and deductive techniques. The results explain that potential agency problems can be reduced by implementing sunset prohibitions (maisir, gharar, usury and falsehood) in the mudharabah contract evaluation process. Both in management processes and financial reports, sunset analysis can be applied to detect or avoid information asymmetries.
THE EFFECTIVITY OF RELIGIOUS VALUES FOR THE EMPOWERMENT OF WOMEN TOWARDS THE WORKING BEHAVIOR IN SYARIAH ECONOMY PERSPECTIVE (EMPIRICAL STUDY OF NIGHTCLUB IN MAKASSAR) Aisya, Sitti; Hamzah, Natsir; Abdullah, Wahyuddin; AR, Moh Sabri
Jurnal Diskursus Islam Vol 8 No 1 (2020): April
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v8i1.13372

Abstract

Women are one of the most important resources for the sustainability of national development, they are a potential asset as the subject of development. These socio-economic problems trigger one of the reasons for women to work both as women with a single status and as married (mother and wife). The choice of THM as the last choice for women can provide maslahah for their family life. Makassar City is one of the cities with a significant THM development. Along with the development of the city of Makassar as a Metropolitan city towards the vision of a World city. However, working in a nightclub is a choice or a job option when faced with a situation. Women who work in nightclubs do not lose sight of the beliefs they have, the desire for a sufficient income and the lifestyle that triggers the work.
Rekonstruksi Laporan Keuangan Syariah: Prinsip, Kualitas Informasi, Dan Pengungkapan Pada Bank Syariah Indonesia Putri, Adelia Nindya; Abdullah, Wahyuddin; Muchlis, Saiful
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.53475

Abstract

This article examines the reconstruction of Islamic financial statements, focusing on the application of accounting principles, information quality, and disclosure at Bank Syariah Indonesia (BSI). The study employed a descriptive qualitative method with a literature review approach, analyzing BSI's financial statements for the 2021-2025 period and related regulations. The results indicate that the reconstruction of Islamic financial statements requires a robust conceptual framework based on Islamic PSAK and AAOIFI standards to ensure transparency and accountability. Sharia principles serve as the foundation for recognizing, measuring, and presenting financial transactions, distinguishing Islamic accounting practices from conventional ones. The quality of Islamic financial statement information is determined by relevance, reliability, comparability, and timeliness of presentation. Comprehensive disclosures cover aspects of Islamic compliance, social funds, and operational risks, which are essential stakeholder needs. Bank Syariah Indonesia, the result of a business combination of three state-owned Islamic banks, applies the pooling of ownership method in preparing its financial statements, with adequate disclosures related to the business combination transaction. The reconstruction of sharia financial reports makes a significant contribution to increasing public trust, strengthening financial governance, and achieving the objectives of maqashid sharia in the Indonesian sharia banking industry.
Co-Authors Aisya, Sitti Ali Wardani, Ali Amirudin Dedi Mardianto Hamzah, Natsir Jamaluddin Karmila, Yusri Mallongi, Syahrir Moh Sabri AR Mukhtar Lutfi Murtiadi Awaluddin Putri, Adelia Nindya Rahmawati Muin Rika Dwi Ayu Parmitasari Rohani, Dian Amalia Putri S Sumarlin Saiful Muchlis Sumarlin Tuti Supatminingsih Virgiawan, A. M. Luthfi Yuliana Justi, Helmina