Articles
<![CDATA[FAKTOR DETERMINAN TINGKAT PENDAPATAN MUSTAHIQ PENERIMA ZAKAT PRODUKTIF ]]>
<![CDATA[Muhammad Fakhri Amir]]>
<![CDATA[ IQTISHADUNA Vol. 10 No. 2 (2019): Desember 2019 ]]>
Publisher : <![CDATA[UIN Mataram ]]>
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DOI: 10.20414/iqtishaduna.v10i2.1736
<![CDATA[This study aims to determine the factors that influence the level of income of mustahiq earners of productive zakat from the National Amil Zakat Agency (BAZNAS). This research is a field research using a quantitative approach. The main data obtained from the distribution of questionnaires directly to the mustahiq who have received productive zakat from BAZNAS as many as 37 people by using probability sampling techniques. The dependent variable used in this study is income mustahiq, while the independent variable is the amount of zakat, business assistance, business duration, type of business and education. Based on the results of this study indicate that the amount of zakat, business assistance, length of business, type of business and education simultaneously affect the level of income mustahiq. But partially, only three factors, namely the amount of zakat, business assistance, and length of business that have a significant influence on mustahiq income, while the other two factors namely the type of business and education have no influence on mustahiq income.]]>
<![CDATA[ISLAMIC FINANCIAL LITERACY DAN ISLAMIC FINANCIAL BEHAVIOUR MAHASISWA (Studi Etnometodologi Terhadap Efektivitas Pembelajaran Manajemen Keuangan Islam) ]]>
<![CDATA[Muhammad Fakhri Amir]]>
<![CDATA[ IQTISHADUNA Vol. 12 No. 2 (2021): IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam ]]>
Publisher : <![CDATA[UIN Mataram ]]>
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DOI: 10.20414/iqtishaduna.v12i2.4326
<![CDATA[This study aims to determine whether the learning process of Islamic Financial Management courses has been effective in improving students’ Islamic financial literacy and Islamic financial behaviour. This study is a qualitative research, using an ethnomethodological approach, to be more specific this study employs an Islamic ethnomethodology analysis tool, namely "amiiin". The Islamic ethnomethodology "amiiin" has several stages, they are: deed, knowledge, faith, information revelation and ihsan. Previously, the data were primary data which obtained by observation, interviews, documentation and focus group discussions. The results of this study indicate that Islamic financial management courses are effective in improving students’ Islamic financial literacy and Islamic financial behaviour. Likewise, the "amiiin" ethnomethodology analysis after studying Islamic financial management, their financial management behaviour leads to ihsan behaviour, which is to obtain blessing.]]>
<![CDATA[PERAN DAN FUNGSI OTORITAS JASA KEUANGAN (OJK) DALAM SISTEM KEUANGAN DI INDONESIA (PERSPEKTIF HUKUM ISLAM) ]]>
<![CDATA[Muhammad Fakhri Amir]]>
<![CDATA[ Al-Amwal : Journal of Islamic Economic Law Vol 5, No 1 (2020): AL-AMWAL : JOURNAL OF ISLAMIC ECONOMIC LAW ]]>
Publisher : <![CDATA[Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo ]]>
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DOI: 10.24256/alw.v5i1.1577
<![CDATA[The aims of this study are to find out how the role and function of the Otoritas Jasa Keuangan (OJK) in the financial system in Indonesia, and how the Islamic inspection regarding the existence of OJK in the financial system. This study is a library research that tries to utilize data and references which are relevant to the discussion on this study, then it is followed by explanation, analysis, and conclusion that used the Islamic law approach. Based on the results of this study, OJK has the functions, duties, and authority in regulating the regulatory system and conducting oversight of financial service activities. In Islam, the existence of OJK and its role and function are legal, because OJK is an institution in the financial system which aims to achieve benefit and reject damage and harm that is included in the al-dharuriyat al-khamsa part and it is closer to maintaining assets (hifz al-maal).]]>
<![CDATA[KOMPENSASI KARYAWAN TETAP DENGAN TIDAK TETAP PERSPEKTIF MASLAHAH DAN KEADILAN ]]>
<![CDATA[Fikasari Fikasari]]>;
<![CDATA[Muhammad Fakhri Amir]]>
<![CDATA[ Islamic Economic and Business Journal Vol 4, No 1 (2022) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Bone ]]>
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DOI: 10.30863/iebjournal.v4i1.3505
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana sistem pemberian kompensasi terhadap karyawan tetap dan tidak tetap dalam perspektif maslahah dan keadilan. Penelitian ini berupa penelitian lapangan (Field Research) dengan pendekatan kualitatif deskriptif dengan menggunakan teknik pengumpulan data berupa wawancara, dan observasi. Dalam menganalisis data melalui teknik reduksi data, menyajikan data yang terpilih secara keseluruhan, kemudian menarik kesimpulan dari hasil analisis data yang diperoleh. Adapun hasil penelitian ini menunjukkan bahwa sistem kompensasi terhadap karyawan tetap dengan tidak tetap di Pabrik Gula Bone telah berjalan dengan baik, semua kegiatan yang dilakukan karyawan mengacu pada aturan yang telah ditetapkan yang tertuang dalam aturan ketenagakerjaan yaitu untuk untuk karyawan tetap berdasarkan UMP (Upah Minimum) serta tunjangan, sedangkan untuk karyawan tidak tetap hanya berdasarkan Upah Minimum. Sedangkan pemberian kompensasi telah sesuai perspektif maslahah dimana karyawan tetap dan tidak tetap dipandang sebagai keluarga sendiri yang harus diperlakukan selayaknya dan perlu dihargai keadaannya. Adapun dalam perspektif keadilan pemberian kompensasi yang adil diberikan kepada karyawan sesuai dengan beban kerja dan tingkat jabatan.]]>
<![CDATA[PROBLEM SOLVING AKAD AL-QARDH AL-HASAN PADA BAITUL MAAL WA ATTAMWIL ]]>
<![CDATA[Andi Safitri Wulandari]]>;
<![CDATA[Muhammad Fakhri Amir]]>
<![CDATA[ Islamic Economic and Business Journal Vol 3, No 2 (2021) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Bone ]]>
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DOI: 10.30863/iebjournal.v3i2.3346
<![CDATA[Penelitian ini bertujuan untuk mengatahui problematika atau kendala-kendala yang ada dalam pelaksanaan akad al-Qard al-Hasan serta problem solving terhadap problematika pelaksanaan al-Qardh al-Hasan pada baitul maal wa attamwil. Penelitian ini merupakan penelitian lapangan. Lokasi penelitian ini bertempat di BMT As’adiyah Sengkang, Kab. Wajo, Sulawesi Selatan. Data dalam penelitian ini adalah data primer yang diperoleh berdasarkan hasil observasi dan wawancara secara langsung. dan data sekunder diperoleh melalui dokumentasi dilapangan, buku-buku referensi dan informasi lain yang berkaitan dengan penelitian ini. Adapun hasil penelitian ini menunjukkan bahwa terdapat beberapa problematikan yang dihadapi dalam merealisasikan pembiayaan al-Qard al-Hasan di BMT As’adiyah Sengkang diantaranya pembiayaan macet, mitra beritikad tidak baik dengan tidak lagi menjalankan kesepakatan yang telah dibuat, mitra pembiayaan kurang maksimal dalam memanfaatkan dana serta mitra yang menghilang dan meninggal dunia. Adapun problem solving terhadap beberapa problematika tersebut yaitu pendekatan personal dan persuasif, perpanjangan jangka waktu pengembalian dana, penghapusan pembiayaan jika terjadi kebangkrutan, dan menjual jaminan dari mitra.]]>
<![CDATA[Islamic Philanthropy: The Idea of Economis Empowerment of the Ummah of K.H. Ma’ruf Amin ]]>
<![CDATA[Muhammad Alwi]]>;
<![CDATA[M. Ilham]]>;
<![CDATA[Muhammad Fakhri Amir]]>
<![CDATA[ FITRAH: Jurnal Kajian Ilmu-ilmu Keislaman Vol 7, No 1 (2021): 11 Articles, Pages 1-180 ]]>
Publisher : <![CDATA[IAIN Padangsidimpuan ]]>
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DOI: 10.24952/fitrah.v7i1.4094
<![CDATA[This article describes the portrait of the Islamic Philanthropy idea of KH. Ma'ruf Amin in the context of the economic empowerment of the Ummah. This paper rests on the basic premise that religion cannot be separated from the social dynamics of society. Methodologically, this article is library research using analytical descriptive method and normative, historical, and sociological approaches as a reading instrument for various literatures. In the context of Islamic philanthropy, the idea of economic empowerment of K.H. Ma'ruf Amin pivots on strengthening regional economic infrastructure and equitable development. Inequality of the economy of Indonesia is the result of past economic policies that adopted the conglomeration model of the trickle-down effect theory. To respond to this model, K.H. Ma'ruf Amin offers a pattern of economic development that adopts the ketupat model, which describes an increase in the economy in the weak economic sector so that there is a gradual increase in the middle economic sector]]>
<![CDATA[Implementasi Etika Bisnis Islam Pelaku Usaha Mikro Kecil dan Menengah (UMKM) di Kecamatan Sibulue ]]>
<![CDATA[Mutiara, Mutiara]]>;
<![CDATA[Marzuki, Sitti Nikmah]]>;
<![CDATA[Amir, Muhammad Fakhri]]>
<![CDATA[ AL-Muqayyad Vol. 7 No. 1 (2024): Al-Muqayyad ]]>
Publisher : <![CDATA[STAI Auliaurrasyidin Tembilahan ]]>
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DOI: 10.46963/jam.v7i1.1896
<![CDATA[The majority of MSMEs in Sibulue District are Muslim and many are interested in culinary businesses, which can trigger competition among business actors. Islamic business ethics are needed to create healthy competition in carrying out business activities. The aim of this research is to determine the application of Islamic business ethics principles and business patterns to culinary MSMEs in Sibulue District. This research is field research using qualitative methods, namely research based on non-numerical data, such as words and pictures. The data sources for this research are primary data and secondary data. In this research, Miles & Huberman's interactive model data analysis is directed at reducing data, presenting data, and verifying data to draw conclusions. The results of this research indicate that several business actors in Sibulue District have implemented the principles of business ethics. There is no evidence of irregularities committed by business actors in facing competition or in serving consumers. Likewise, in implementing business patterns, culinary business actors in Sibulue District do not apply business patterns that can harm other parties.]]>
<![CDATA[Decentralized Finance and Its Maslahah: Shaping the Future of Financial Services in Indonesia ]]>
<![CDATA[Amir, Muhammad Fakhri]]>;
<![CDATA[Kadir, Syahruddin]]>;
<![CDATA[Sumarlin, Sumarlin]]>
<![CDATA[ Share: Jurnal Ekonomi dan Keuangan Islam Vol 13, No 2 (2024) ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry ]]>
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DOI: 10.22373/share.v13i2.22857
<![CDATA[Technological innovations are revolutionizing the financial sector through decentralized systems. The emergence of digital currencies necessitates a shift in the financial system toward services that accommodate the development of digital money in the era of Society 5.0. This study aims to explore the potential of Decentralized Finance (DeFi) and its maslahah (benefit) for future financial services in Indonesia. A qualitative approach was employed using library research by collecting primary and secondary data from journals, books, and other literature. Data were analyzed using descriptive analysis through data grouping, data display, and conclusion drawing. The findings indicate that DeFi has the potential to become one of the future financial services as it aligns with technological advancements and the development dimensions of the Society 5.0 era. DeFi offers five maslahah benefits: (1) Protecting religion (hifzu al-din) by serving as an alternative investment instrument; (2) Protecting life (hifzu an-nafs) by becoming a financial market instrument; (3) Protecting progeny (hifzu al-nasl) by encouraging income growth; (4) Protecting intellect (hifzu al-‘aql) by developing human resource potential; and (5) Protecting wealth (hifzu al-maal) by accommodating sources of income and financing for the benefit of society. Therefore, DeFi holds significant potential to contribute positively to Indonesia's financial future by providing services aligned with the values of maslahah and the technological advancements of Society 5.0.========================================================================================================ABSTRAK - Desentralisasi Keuangan dan Maslahahnya: Membentuk Layanan Keuangan Masa Depan di Indonesia. Inovasi teknologi mengarah pada revolusi sektor keuangan melalui sistem terdesentralisasi. Kemunculan mata uang digital memaksa sistem keuangan untuk beralih ke layanan yang mengakomodasi perkembangan uang digital di era 5.0. Penelitian ini bertujuan untuk menggali potensi Decentralized Finance (DeFi) berikut maslahahnya sebagai layanan keuangan masa depan di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan metode kepustakaan, dimana data-data dikumpulkan dari artikel jurnal, buku, dan literatur lainnya. Analisis data dilakukan dengan metode deskriptif melalui pengelompokan data, penyajian, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa DeFi memiliki potensi untuk menjadi salah satu layanan keuangan di masa depan karena selaras dengan kemajuan teknologi dan dimensi pengembangan untuk era 5.0. DeFi menawarkan lima manfaat maslahah: (1) Melindungi agama (hifzu al-din) dengan menjadi instrumen investasi alternatif; (2) Melindungi jiwa (hifzu an-nafs) dengan menjadi instrumen pasar keuangan; (3) Melindungi keturunan (hifzu al-nasl) dengan mendorong pertumbuhan pendapatan; (4) Melindungi akal (hifzu al-‘aql) dengan mengembangkan potensi sumber daya manusia; dan (5) Melindungi harta (hifzu al-maal) dengan mengakomodasi sumber pendapatan dan pembiayaan untuk kepentingan masyarakat. DeFi memiliki potensi yang signifikan untuk berkontribusi secara positif terhadap masa depan sistem keuangan Indonesia dengan menyediakan layanan yang sejalan dengan nilai-nilai maslahah dan kemajuan teknologi era 5.0. ]]>
<![CDATA[Faktor Determinan Minat Generasi Milenial Dalam Berinvestasi Saham Syariah ]]>
<![CDATA[Azhura, Nur]]>;
<![CDATA[Amir, Muhammad Fakhri]]>;
<![CDATA[Ardi, Muhammad]]>
<![CDATA[ Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 1 No 6 (2024): Agustus ]]>
Publisher : <![CDATA[Maximal Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya dan Pendidikan ]]>
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<![CDATA[This research is entitled Determining Factors of Millennial Generation Interest in Investing in Sharia Stocks using the Theory of Planned Behavior Approach. The aim of this research is to determine the influence of attitudes, subjective norms, and perceived behavioral control on interest in sharia stock investment, both partially and simultaneously. This research uses a quantitative approach, the data collection method used is a questionnaire. The population in this study was the millennial generation in Ajjalireng Village, Sijelling Village, Waji Village, and Patangnga Village. Meanwhile, the number of samples used was 100 samples. The data that has been collected will go through the stages of validity testing, reliability testing, classical assumption testing, and hypothesis testing. Data processing was carried out with the help of the SPSS version 25 analysis tool. The results of the study showed that attitudes had a positive and significant effect on interest in sharia stock investment, subjective norms had no effect on interest in sharia stock investment, perceived behavioral control had a positive and significant effect on interest in sharia stock investment]]>
<![CDATA[PENERAPAN PSAK 109 TENTANG ZAKAT, INFAQ, SEDEKAH DAN SISTEM AKUNTANSI DI BAZNAS KABUPATEN BONE ]]>
<![CDATA[FAJRI NUR, MUHAMMAD]]>;
<![CDATA[AMIR, MUHAMMAD FAKHRI]]>;
<![CDATA[MUIS, MUSRINI]]>
<![CDATA[ Islamic Economic and Business Journal Vol. 6 No. 2 (2024): Islamic Economic and Business Journal ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Bone ]]>
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DOI: 10.30863/iebjournal.v6i2.7634
<![CDATA[Penelitian ini bertujuan untuk mengetahui perlakuan Sistem Akuntansi pada BAZNAS Kabupaten Bone dan untuk mengetahui penerapan PSAK 109 pada BAZNAS Kabupaten Bone. Adapun penelitian ini termasuk penelitian deskriptif kualitatif yang mendeskripsikan suatu peristiwa atau keadaan sosial secara mendalam dengan Metode penelitian lapangan yang di tujukan pada responden dalam mendeskripsikan fenomena, dengan teknik pengumpulan data berupa wawancara, observasi dan dokumentasi. Adapun teknik analisis data pada penelitian ini yaitu reduksi data, menyajikan data yang sudah direduksi dan membuat kesimpulan dari hasil analisis yang didapatkan. Hasil penelitian ditemukan, perlakuan sistem Akuntansi dalam penyajian laporan keuangan pada BAZNAS Kabupaten Bone sudah menerapkan akuntansi zakat menggunakan PSAK No. 109 sudah sepenuhnya sesuai dengan PSAK No.109. Pada penyajian laporan keuangan pada BAZNAS Kabupaten Bone ini pada konsep kerangkanya sudah sesuai dengan PSAK Nomor 109 Tahun 2012 yang terdiri dari laporan posisi keuangan, laporan perubahan dana, laporan perubahan aset kelolaan, laporan arus kas dan CALK (catatan atas laporan keuangan). This study aims to find out the treatment of the Accounting System in BAZNAS Bone Regency and to find out the application of PSAK 109 in BAZNAS Bone Regency. This research includes qualitative descriptive research that describes an event or social situation in depth with a field research method aimed at respondents in describing phenomena, with data collection techniques in the form of interviews, observations and documentation. The data analysis technique in this study is data reduction, presenting data that has been reduced and making conclusions from the results of the analysis. The results of the study found that the treatment of the Accounting system in the presentation of financial statements at BAZNAS Bone Regency has implemented zakat accounting using PSAK No. 109 is fully in accordance with PSAK No. 109. In the presentation of financial statements at BAZNAS Bone Regency, the concept of the framework is in accordance with PSAK Number 109 of 2012 which consists of financial position reports, reports on changes in funds, reports on changes in assets under management, cash flow reports and CALK (notes on financial statements).]]>
