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All Journal Jurnal Al-Qadau: Peradilan dan Hukum Keluarga Islam JURNAL PENDIDIKAN TAMBUSAI Khatulistiwa: Journal of Islamic Studies Iqtishoduna: Jurnal Ekonomi Islam Al-Maslahah Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Jurnal Ar-Ribh J-Alif : Jurnal Penelitian Hukum Ekonomi Syariah dan Budaya Islam Healthy Tadulako Journal (Jurnal Kesehatan Tadulako) Islamic Accounting and Finance Review POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) YASIN: Jurnal Pendidikan dan Sosial Budaya Al-Maqashid: Journal of Economics and Islamic Business Indonesian Journal of Contemporary Multidisciplinary Research Madani: Multidisciplinary Scientific Journal JPNM : Jurnal Pustaka Nusantara Multidisiplin AL-SULTHANIYAH Riwayat: Educational Journal of History and Humanities Socius: Social Sciences Research Journal JSE: Jurnal Sharia Economica Al-Jadwa: Jurnal Studi Islam Anayasa J-CEKI PESHUM
Lutfi, Mukhtar
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PORTRAIT OF ZAKAT MANAGEMENT AT SOME ZAKAT INSTITUTIONS IN MAKASSAR CITY Asmira, Sri; Basri, Muh. Arfah; Muin, Rahmawati; Lutfi, Mukhtar
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.v4i2.39317

Abstract

The purpose of writing this article is to analyze the form of zakat management at BAZNAS Makassar City and several LAZs in Makassar City such as Dhompet Dhuafa, LAZISMU, Wahdah Islamiyah, Yatim Mandiri, and Rumah Zakat Makassar City. This research is a qualitative research using descriptive analysis techniques with library research. The results of the study show that zakat management is carried out by BAZNAS and several LAZs in Makassar City, namely they collect zakat in various ways that can make it easier for muzakki to pay their zakat. Then in the zakat distribution and utilization program, they focus on the same issues as in the religious, economic, educational, health and social fields. Basically, BAZ and LAZ manage zakat with the same goal, namely to eradicate poverty and encourage the people's economy. The obstacles faced in the management of zakat are inseparable from the problem of the lack of available zakat funds, the lack of public knowledge and trust regarding the management of zakat by zakat institutions, and the lack of adequate human resources in managing zakat. The implication of this research is that various zakat management programs need to be developed in a better, more productive and modern direction. So as to increase efficiency and effectiveness in the management of zakat at zakat institutions in general.
Influence of Literacy and Access to Information Media Regarding The Interest of Communities with Land Wakaf at The East Adonara District Office of Religious Affairs (KUA) Sri Syamsiar, Indriyani; Lutfi, Mukhtar; Wardy Putra, Trisno
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol 17 No 1 (2024): Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v17i1.210

Abstract

Even though land waqf is included in Islamic teachings, there are still many people who are not aware of the importance of the existence of land for the benefit of the people. Waqf land is regulated in several Indonesian Constitutions which are run by KUA throughout Indonesia. The KUA of Adonara Timur Subdistrict as a forum for channeling land waqf has many shortcomings. Communities, religious leaders, KUA staff, officials who have credibility and power in the social order of life need to be massive in conducting socialization so that literacy, access to information media can support community interest in waqf land. The aim of the study was to determine the effect of literacy and access to information media on the interest in waqf for the people of East Adonara District, East Flores Regency, East Nusa Tenggra Province (NTT). This research was conducted at the KUA Office in East Adonara District with a sample size of 50 respondents who were determined through purpove sampling. This type of quantitative research with data collection methods uses a questionnaire consisting of three variables, namely literacy, access to information media and interest in waqf. Data analysis utilized the Multiple Linear Regression Test which was processed using SPSS version 25. The results showed that the level of influence of literacy on interest in waqf was included in the significant category with a sig. on variable X1 (literacy) of 0.00 ttable of 2.013, the level of influence of access to information media on interest in waqf is a significant category with a sig value. 0.00 ttable 2, 013 and the level of influence of literacy and access to information media on interest in waqf is a significant category with a sig. 0,000 Ftable 3,195. This effect is described in the coefficient of determination test (R2), namely the influence of variables X1 (literacy) and X2 (access to information media) on variable Y (interest in waqf) with a percentage of influence of 86.5%.
HUBUNGAN KESADARAN IBU DENGAN KEPATUHAN JADWAL IMUNISASI DI MASA PANDEMI DI KECAMATAN RAPPOCINI hasim, cani; Nurdin, Azizah; Tihardimanto, A.; Purnamaniswaty, Purnamaniswaty; Lutfi, Mukhtar
Healthy Tadulako Journal (Jurnal Kesehatan Tadulako) Vol. 10 No. 2 (2024)
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/htj.v10i2.1050

Abstract

Pada tahun 2020 cakupan imunisasi menurun akibat dampak pandemi covid-19 sangat terlihat pada beberapa kabupaten/kota Sulawesi Selatan, Jika hal ini tidak segera diatasi dengan program-program kejar imunisasi maka akan berakibat pada meningkatnya populasi PD3I yang berpotensi akan timbul kejadian luar biasa (KLB). Hal ini tentu akan menimbulkan beban ganda KLB pada masa pandemi COVID-19 saat ini. Tujuan: untuk mengetahui hubungan kesadaran ibu dengan kepatuhan jadwal imunisasi di masa pandemi di Kecamatan Rappocini. Metode: Penelitian ini adalah penelitian kuantitatif dengan desain penelitian analitik melalui pendekatan study cross sectional. Populasi dalam penelitian ini adalah semua ibu yang membawa anaknya untuk imunisasi di puskesmas dimana sampel yang didapatkan sebanyak 127 responden. Penelitian ini menggunakan teknik purposive sampling, data di olah menggunkan SPSS dengan uji chi-square. Hasil penelitian didapatkan nilai p-value 0,024 (<0,05) yang artinya terdapat hubungan antara kesadaran dengan kepatuhan jadwal imunisasi di masa pandemi di kecamatan Rappocini. Kesimpulan penelitian ini terdapat hubungan antara kesadaran dengan kepatuhan jadwal imunisasi
Berekonomi Untuk Hidup Layak Herman, Muhammad Akbar; Ridwan, Muhammad Saleh; Lutfi, Mukhtar
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 12 (2024): July
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12660473

Abstract

The purpose of this research is to understand the Principles of Economics in Islam and the Concept of Decent Living in Islam. The results of this research show: 1) The definition of Islamic economics in the scientific literature includes several perspectives from experts, but substantively, Islamic economics is a science that studies human behavior in efforts to meet needs with limited resources within the framework of Sharia. Another definition formulates that Islamic economics is a science that studies the behavior of a Muslim in an Islamic society framed by Sharia. The principles of Islamic economics, which form the structure of Islamic economics, are based on five universal values, namely: tauhid (faith), 'adl (justice), nubuwwah (prophethood), khilafah (government), and ma'ad (result); 2) Islamic economics, which is part of Islamic law, naturally has goals that cannot be separated from the main objectives of Islamic law. The main goal of Islamic economics is to achieve human objectives of attaining happiness in this world and the hereafter (falah) and a good and honorable life (al-hayah al-thayyibah). This is the definition of welfare in the Islamic approach, which is certainly different from the concept of welfare in traditional secular and materialistic economics.
PEMIKIRAN EKONOMI ISLAM PADA MASA BANI UMAYYAH: SUATU TINJAUAN SEJARAH DAN IMPLEMENTASI KEBIJAKAN EKONOMI Samsunar, Muh.; Sapa, Nasrulla Bin; Lutfi, Mukhtar
J-Alif : Jurnal Penelitian Hukum Ekonomi Syariah dan Budaya Islam Vol 9, No 2 (2024): J-Alif, Volume 9, Nomor 2, November 2024
Publisher : Fakultas Agama Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35329/jalif.v9i2.5871

Abstract

Pada masa pemerintahan Bani Umayyah (661–750 M), konsep-konsep ekonomi Islam mulai menemukan bentuk yang lebih konkret seiring dengan perkembangan dan perluasan masyarakat Islam. Pemerintahan ini menghadapi berbagai tantangan ekonomi yang kompleks, termasuk pengelolaan pajak seperti kharaj (pajak tanah) dan jizyah (pajak untuk non-Muslim), distribusi harta rampasan perang, serta manajemen zakat untuk kesejahteraan sosial. Artikel ini bertujuan untuk mengkaji pemikiran ekonomi Islam pada masa Bani Umayyah dengan fokus pada kebijakan-kebijakan ekonomi yang diterapkan untuk menjaga stabilitas keuangan negara, mengurangi kemiskinan, dan mewujudkan keadilan sosial di tengah masyarakat. Metode penelitian ini menggunakan pendekatan historis deskriptif yang didukung oleh analisis literatur dari berbagai sumber klasik dan modern. Hasil penelitian menunjukkan bahwa meskipun terdapat kebijakan ekonomi yang berhasil diterapkan, berbagai persoalan seperti ketimpangan ekonomi, sistem administrasi yang kurang efektif, serta tantangan dalam distribusi kekayaan tetap menjadi masalah yang belum sepenuhnya teratasi. Pemikiran ekonomi pada masa ini memberikan kontribusi yang penting bagi perkembangan konsep ekonomi Islam selanjutnya, khususnya dalam upaya mencapai kesejahteraan dan keadilan sosial yang berkelanjutan.
IMPLEMENTATION OF PROFESSIONAL ZAKAT FOR STATE CIVIL SERVANTS FROM THE PERSPECTIVE OF MAQASID AL-SHARIA: (Case Study of BAZNAS in Sinjai Regency) Taqiyuddin BN, Andi Muh.; Lutfi, Mukhtar; Bakry, Muammar Muh.; Muin, Rahmawati
POLICY, LAW, NOTARY AND REGULATORY ISSUES Vol. 2 No. 4 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/polri.v2i4.894

Abstract

The primary focus of this qualitative research is to examine the implementation of professional zakat for Civil Servants (ASN) in Sinjai Regency from the perspective of Maqāṣid Al-Syarī’ah, with BAZNAS as a case study. The research breaks down this central inquiry into specific sub-problems, aiming to analyze the alignment of Maqāṣid Al-Syarī’ah principles with the execution of professional zakat for ASN in Sinjai Regency. Data for the study is primarily sourced from key individuals, including the Chairperson and Vice Chairpersons of BAZNAS in Sinjai Regency, zakat payers, the Head of Zakat and Waqf Implementation at the Ministry of Religious Affairs in Sinjai Regency, the Head of the Regional Finance and Asset Agency, and the Head of the Regional Personnel and Human Resource Development Agency in Sinjai Regency. Data is collected through observation, interviews, and documentation, and the analysis is structured into stages of data collection, reduction, presentation, and conclusion drawing. The research reveals that professional zakat management for ASN by BAZNAS in Sinjai Regency is conducted even without clear local regulations, in coordination with various government entities. The distribution and utilization of zakat adhere to five programs, yet its alignment with Maqāṣid Al-Syarī’ah is hindered by various obstacles in its application for civil servants in Sinjai Regency.
Wealth Distribution in Islam: The Role of Sharia Instruments in Improving Social Welfare Aisyah, Aisyah; Arsyadi, Baso; Wahab, Abdul; Lutfi, Mukhtar
YASIN Vol 5 No 1 (2025): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v5i1.4699

Abstract

This study aims to analyze the role of distribution in Islamic economics as a mechanism for creating social justice and social welfare. The researchers use a qualitative approach with a descriptive-analytical method based on a literature review of relevant primary and secondary sources. The study results indicate that distribution in Islamic economics is central to reducing the gap between the rich and the poor. The principle of justice that underlies this system gives every individual the right to get a decent opportunity to improve their lives. Instruments such as zakat, infaq, sedekah, and waqf function as a means of redistributing wealth, thus ensuring that wealth is accumulated in certain groups and continues to circulate and benefit the wider community. In addition, the distribution of wealth in Islam not only focuses on material welfare but also strengthens social solidarity and the unity of the people.
Al-Qisth Based Agricultural Profit-Sharing in Syirkah Al-Mudharabah Syahidah Rahmah; Mallongi, Syahrir; Lutfi, Mukhtar; Abdullah, Muhammad Wahyuddin
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 2 (2024): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i2.2485

Abstract

This study aims to examine the application of profit-sharing al-qisth-based agriculture in syirkah al-mudharabah in Bone Regency. This type of this study is qualitative descriptive using a phenomenological approach to describe the meaning of welfare for farmers through the implementation of a fair syirkah al-mudharabah contract with the stages of determining the scope of the phenomenon, compiling a list of questions, collecting data, clusters of meaning, describing the essence, and reporting. The source of data in this study is the owner farmer and land management farmers. Methods of data collection using the method observation, interview, documentation, and reference search. Then processing techniques and data analysis is carried out through three stages, namely data reduction, data presentation, and drawing conclusions.The results of this study indicate that the concept of agricultural profit sharing is practiced by farmers in Bone Regency, namely 1/2 if the seeds are borne by the owner or 1/3 if the seeds are borne by the manager. Share the results divided after spending the costs incurred during the contract ongoing, the profit sharing portion of bage dua and bage tellu has been considered fair by each party, this depends on how big the capital contribution is given, namely the party that contributes more capital, the greater the benefits to be gained. As a suggestion from this research, it is expected that the government or Islamic financial institutions can adopt this profit-sharing system as a model to facilitate more equitable agricultural financing and cooperation in rural areas.
Transformasi Teknologi Blokchain Dalam Sistem Keuangan Syariah Pada Bank Syariah Indonesia KC Msakassar Sulawesi Selatan (Perspektif Fikih Muamalat) Muhajir, Ahmad; Lutfi, Mukhtar; M, Misbahuddin; Haddade, Abdul Wahid; Syatar, Abd
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 1 (2025): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14771226

Abstract

This study aims to examine the transformation of blockchain technology within the Islamic financial system at Bank Syariah Indonesia, Makassar Branch, South Sulawesi (from the perspective of fiqh muamalat). The specific objectives of this research are: 1) To analyze the presence and application of blockchain technology in Indonesia's Islamic financial system. 2) To explore the perspective of Fiqh Muamalat regarding the feasibility of utilizing blockchain technology in the Islamic financial system. 3) To identify opportunities and challenges in implementing blockchain technology within the Islamic financial sector. This research employs a qualitative method with a descriptive approach. The findings indicate that: 1) Blockchain has the potential to enhance efficiency, transparency, and reliability in financial systems; however, its implementation in the Islamic sector is hindered by unclear regulations and the necessity to adhere to Sharia principles. 2) The perspective of fiqh muamalat at Bank Syariah Indonesia Makassar recognizes blockchain's potential to support Islamic finance, provided it is designed in compliance with Sharia values. 3) Blockchain technology offers opportunities such as increased transparency, efficiency, financial inclusion, and innovation in Islamic financial products, while its challenges include regulatory readiness, infrastructure development, resistance to change, and data security and privacy.
IMPLEMENTATION OF LA DARAR WA LA DIRAR RULES IN THE SYIRKAH MUDHARABAH CONTRACT : CASE STUDY OF KAMPOENG KULINER MAKASSAR M. Fadel, M. Fadel; Lutfi, Mukhtar; Misbahuddin, Misbahuddin
ANAYASA : Journal of Legal Studies Vol. 2 No. 2 (2025): ANAYASA
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/ays.v2i2.199

Abstract

The purpose of this research is to analyze the application of the La Darar Wa La Dirar principle in the syirkah mudharabah contract at Kampoeng Culinary Makassar. This research uses a qualitative approach with normative / shar'i, phenomenological, and sociological methods. Informants include managers, employees, and investors of Kampoeng Culinary Makassar, as well as customers, business experts, and muamalah. Data collection techniques were conducted through observation, interviews, and documentation, while data analysis included data reduction, data presentation, and conclusion drawing. The results showed that: (1) The contract implementation mechanism at Kampoeng Culinary Makassar is good, although there are still obstacles that need to be improved to prevent darar between the manager and Sohibul Māl. The process includes four stages: written agreement, fund collection, profit sharing, and contract dissolution. (2) Management efforts in applying the principle of Lā Darār Wa Lā Dirār include the presentation of business proposals, profit and loss projections, cooperation MoUs, the use of cloud-based cashier technology, monthly financial reports, and evaluation meetings with investors. (3) The obstacles faced include the large number of investors, miscommunication in understanding the contract and profit sharing, investors' lack of understanding of financial statements, and unpreparedness to accept the risk of loss. The solutions implemented are consultation, socialization, education, and provision of information to related parties.
Co-Authors Abdul Khaliq Abdul Wahab Abdullah, Muhammad Wahyuddin Abdullah, Wahyuddin Achmad Musyahid, Achmad Agus Syam Ahmad Muhajir, Ahmad Aisyah Aisyah Ar Rozi, Habib Aziz Arsyadi, Baso Asmira, Sri Asni Asni Asri Jaya Azizah Nurdin, Azizah Bakry, Muammar Muh. Basri, Muh. Arfah Dedi Susanto Ghalib, Muhammad Haddade, Abdul Wahid hasim, cani Hasisa Haruna Herman, Muhammad Akbar Ilham , Muhammad Ismail Ismail K, Amiruddin Kadir , Amiruddin Kadir, Amiruddin M, Misbahuddin M. Fadel, M. Fadel Mallongi, Syahrir Misbahuddin Misbahuddin Muin, Rahmawati Nurul Pratiwi Nurum, Munawir Purnamaniswaty, Purnamaniswaty Rachma Febriyanti Ramlah Ramlah Rayyahun, Annisa Ri Esso*, Andi Sawe Ridwan, Muhammad Saleh Samsunar, Muh. Sapa, Nasrulla Bin Sapa, Nasrullah Bin Sapsuha, Mubasysyyratul Ummah Shahrin, Attori Alfi Siradjuddin, Siradjuddin Sri Muntu, Andi Tenri Sri Syamsiar, Indriyani Sudarmi Sudarmi Sukmana, Ahyana Syahila Syahidah Rahmah Syarif, Muhammad Isra Syatar, Abd Tacong, Hamzah Taqiyuddin BN, Andi Muh. Tihardimanto, A. Virgiawan, A. M. Luthfi virgiawan, luthfi Wardy Putra, Trisno