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Implementasi Etika Bisnis Islam Pelaku Usaha Mikro Kecil dan Menengah (UMKM) di Kecamatan Sibulue Mutiara, Mutiara; Marzuki, Sitti Nikmah; Amir, Muhammad Fakhri
AL-Muqayyad Vol. 7 No. 1 (2024): Al-Muqayyad
Publisher : STAI Auliaurrasyidin Tembilahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46963/jam.v7i1.1896

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.

Decentralized Finance and Its Maslahah: Shaping the Future of Financial Services in Indonesia Amir, Muhammad Fakhri; Kadir, Syahruddin; Sumarlin, Sumarlin
Share: Jurnal Ekonomi dan Keuangan Islam Vol 13, No 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.22857

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.

Faktor Determinan Minat Generasi Milenial Dalam Berinvestasi Saham Syariah Azhura, Nur; Amir, Muhammad Fakhri; Ardi, Muhammad
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 1 No 6 (2024): Agustus
Publisher : Maximal Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya dan Pendidikan

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

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

PENERAPAN PSAK 109 TENTANG ZAKAT, INFAQ, SEDEKAH DAN SISTEM AKUNTANSI DI BAZNAS KABUPATEN BONE FAJRI NUR, MUHAMMAD; AMIR, MUHAMMAD FAKHRI; MUIS, MUSRINI
Islamic Economic and Business Journal Vol 6, No 2 (2024): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v6i2.7634

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).

ANALISIS STRATEGI DAN KONTROVERSI MULTI LEVEL MARKETING: PROBLEM SOLVING DALAM KONTEKS EKONOMI SYARIAH NURHAM, MUH; KIRANA, AYU PUSPA; AMIR, MUHAMMAD FAKHRI
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 7 No 2 (2024)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v7i2.1573

Multi Level Marketing system provides benefits for various parties, including entrepreneurs, both producers and Multi Level Marketing companies. A very controversial thing in this business is that prospective members who want to join are required to first buy goods so that the purchased goods will later be marketed again and by providing work motivation to members to recruit members to increase the distribution network of goods. The writing of this article uses a qualitative research design in the form of Library Research, using data collection techniques through journals and related books. The results of this study indicate that Multi Level Marketing Business can be considered haram if the product is only used as a tool to get bonuses, because commissions in the Multi Level Marketing system often depend on downline performance. Although the model agreement may be declared valid, another problem that arises is the willingness of downline members to join. However, because he wants to become a member and must meet the requirements to buy the product first, the prospective member is forced to buy it. Transactions like this are considered haram if the goal is more for sales or recruitment bonuses than for the product itself.

Strategi Pengembangan UMKM dalam Meningkatkan Kesejahteraan Masyarakat di Kecamatan Tonra dalam Perspektif Maqāshid Syari’ah Aldayanti, Aldayanti; Amir, Muhammad Fakhri; Muis, Musrini
HUMAN: South Asian Journal of Social Studies Vol 4, No 1 (2024): HUMAN: South Asian Journal of Social Studies
Publisher : HUMAN: South Asian Journal of Social Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/human.v4i1.64731

Abstrak. This study aims to determine the development strategy of UMKM in Tonra District and the effect of Maqāshid Syari'ah implementation in improving community welfare. This research uses qualitative research methods by using data collection techniques, namely field observation, interviews, and documentation. The data analysis technique used is data reduction, which presents the selected data as a whole and concludes the results of the data analysis obtained. The results of this study indicate that the development strategy of UMKM in Tonra District focuses on market development and product development. The utilization of social media and retail partnerships is a market development strategy used, while in product development the strategy used is to remain consistent with the taste of the product, the application of branding and maintaining product quality to increase competitiveness Despite facing challenges such as rising raw material prices and market competition, UMKM players find solutions by adjusting business capital and increasing creativity and reflecting the principles of Maqāshid Syari'ah and UMKM success. Regarding the effect of Maqāshid Syari'ah Implementation in UMKM in Tonra Sub-district, it has a positive impact on community welfare with wise financial management practices, fulfillment of spiritual obligations such as zakat, and economic empowerment through employment and technology. UMKM also reflects the principles of Maqāshid Syari’ah in maintaining religion, soul, mind, offspring, and property and creating a comprehensive impact on the welfa of the community and maintaining the sustainability and benefit of the people. Keywords: welfare, UMKM, Maqāshid syari'ah

Decentralized Finance and Its Maslahah: Shaping the Future of Financial Services in Indonesia Amir, Muhammad Fakhri; Kadir, Syahruddin; Sumarlin, Sumarlin
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.22857

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.

DISRUPSI DIGITAL MARKETING SYARIAH: STUDI KASUS INOVATIF PROMOSI SKINCARE DI ERA DIGITAL Anggryani, Lisa; Karmila Sari, Surya; Hasminiar; Amir, Muhammad Fakhri; Kamiruddin
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol. 13 No. 1 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v13i1.9580

This research aims to explore the impact of digital marketing on consumer purchasing decisions in the skincare industry, especially in the context of marketing based on sharia principles. This study analyzes how digital promotional strategies, such as influencer marketing, electronic word of mouth (e-WOM), and the integration of Islamic values, influence consumer preferences and loyalty. The method used in this research is library research, with data collection through analysis of books, scientific articles and relevant digital sources, including industry reports and case studies of skincare companies. Data is analyzed descriptively to understand trends and changes in sharia digital marketing strategies. The research results show that digital marketing has changed marketing patterns from conventional systems to ones based on digital technology, which has an impact on increasing the affordability and effectiveness of promotions. In Indonesia, the use of social media as a means of marketing skincare products has increased significantly, with more than 70% of consumers influenced by influencer recommendations and e-WOM in their purchasing decisions. Apart from that, many skincare brands have adopted marketing strategies based on Islamic values, such as sincerity, honesty, meaningfulness and accountability. This strategy not only increases consumer trust, but also ensures that promotions are in line with Islamic ethical and moral principles. Thus, this research confirms that sharia digital marketing disruption not only creates efficiency in skincare marketing, but also builds emotional attachment with consumers through an approach that is in line with Islamic values

DISRUPSI DIGITAL MARKETING SYARIAH: STUDI KASUS INOVATIF PROMOSI SKINCARE DI ERA DIGITAL Anggryani, Lisa; Karmila Sari, Surya; Hasminiar; Amir, Muhammad Fakhri; Kamiruddin
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol. 13 No. 1 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v13i1.9580

This research aims to explore the impact of digital marketing on consumer purchasing decisions in the skincare industry, especially in the context of marketing based on sharia principles. This study analyzes how digital promotional strategies, such as influencer marketing, electronic word of mouth (e-WOM), and the integration of Islamic values, influence consumer preferences and loyalty. The method used in this research is library research, with data collection through analysis of books, scientific articles and relevant digital sources, including industry reports and case studies of skincare companies. Data is analyzed descriptively to understand trends and changes in sharia digital marketing strategies. The research results show that digital marketing has changed marketing patterns from conventional systems to ones based on digital technology, which has an impact on increasing the affordability and effectiveness of promotions. In Indonesia, the use of social media as a means of marketing skincare products has increased significantly, with more than 70% of consumers influenced by influencer recommendations and e-WOM in their purchasing decisions. Apart from that, many skincare brands have adopted marketing strategies based on Islamic values, such as sincerity, honesty, meaningfulness and accountability. This strategy not only increases consumer trust, but also ensures that promotions are in line with Islamic ethical and moral principles. Thus, this research confirms that sharia digital marketing disruption not only creates efficiency in skincare marketing, but also builds emotional attachment with consumers through an approach that is in line with Islamic values

Analisis Tingkat Pemahaman Nasabah Terkait Literasi Digital Dalam Mencegah Cyber Crime Di Bank Syariah (Studi Pada Nasabah Bsi Di Kabupaten Bone) Rahayu, Agrena; Haslindah, Haslindah; Amir, Muhammad Fakhri
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Perkembangan teknologi digital dalam sektor perbankan, termasuk perbankan syariah, telah memudahkan layanan keuangan, namun juga meningkatkan risiko kejahatan siber. Rendahnya literasi digital masyarakat menjadi faktor utama yang menyebabkan tingginya kerentanan terhadap cyber crime. Penelitian ini bertujuan untuk menganalisis tingkat pemahaman nasabah Bank Syariah Indonesia (BSI) di Kabupaten Bone terhadap literasi digital dalam mencegah kejahatan siber. Metode yang digunakan adalah kualitatif dengan pendekatan studi lapangan melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa sebagian besar nasabah belum memiliki pemahaman memadai tentang ancaman siber dan langkah pencegahannya. Kurangnya edukasi langsung dari pihak bank dan keterbatasan akses informasi menjadi kendala utama. Penelitian ini menekankan pentingnya edukasi literasi digital secara menyeluruh agar nasabah dapat menggunakan layanan digital secara aman dan efektif.

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