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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Didaktik : Jurnal Ilmiah PGSD STKIP Subang Education and Learning Journal Al-Tafaqquh: Journal of Islamic Law El-Fata: Journal of Sharia Economics and Islamic Education QANUN: Journal of Islamic Laws and Studies Madani: Multidisciplinary Scientific Journal Socius: Social Sciences Research Journal Media Hukum Indonesia (MHI) Journal of Digital Arabic Language Education
Lawang, Hasanna
Universitas Muslim Indoensia
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STRATEGI MENGATASI KESENJANGAN POTENSI ZAKAT DAN REALISASI PENGHIMPUNAN DANA ZAKAT DI BAZNAS KOTA MAKASSAR Hidayat, Fahriza; Raehana, Syarifa; Bazith, Akhmad; Lawang, Hasanna; Subaedah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.58650

Abstract

This study aims to analyze the strategies implemented by the National Amil Zakat Agency (BAZNAS) of Makassar City in addressing the gap between the potential and the actual realization of zakat collection, as well as to examine the realization of zakat fund collection that has been achieved. The research is based on the is-sue that the substantial zakat potential in Makassar City has not yet been fully re-alized through official zakat management institutions.This study employs a qualita-tive approach with a case study research design. Data were collected through in-depth interviews and documentation involving informants from BAZNAS, Zakat Collection Units (UPZ), and muzakki (zakat payers). Data analysis was conducted through data reduction, data presentation, and conclusion drawing.The findings indicate that the strategies implemented by BAZNAS Makassar City to address the gap between zakat potential and actual zakat collection include strengthening za-kat education and literacy among the community, enhancing the role of Zakat Col-lection Units (UPZ), utilizing digital-based payment services, and improving trans-parency in zakat fund management. The realization of zakat collection has shown positive growth from year to year; however, it remains below the existing zakat po-tential. The main obstacles identified include the limited public understanding of the importance of paying zakat through official institutions, the community's prefer-ence for distributing zakat directly to beneficiaries, and the suboptimal use of tech-nology at the UPZ level.This study concludes that the strategies implemented by BAZNAS Makassar City have been relatively effective; however, further optimiza-tion is needed through more intensive socialization programs, strengthening digital capacity, and expanding communication networks with the community to maximize zakat collection and bring it closer to its actual potential.
ANALISIS PENGELOLAAN DAN PERLAKUAN AKUNTANSI ZAKAT DI BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA MAKASSAR Mujahid Alimuddin, Ahmad; Lawang, Hasanna; Darmawangsa, Andi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.58667

Abstract

This study examines the zakat management system from the perspective of institutional governance and Islamic accounting, with a specific focus on the implementation of PSAK 109 and good governance principles. The urgency of this research lies in the growing demand for transparency, accountability, and public trust in zakat management institutions. The main objective of this study is to analyze how the zakat management system operates and to assess its conformity with Islamic accounting principles and institutional theory. This study also seeks to explain how governance practices influence the effectiveness of zakat fund management.  This research employs a qualitative approach with a case study design. Data were collected through interviews, observation, and documentation, and analyzed using descriptive-analytical techniques. The findings indicate that the implementation of governance principles and PSAK 109 contributes to improved transparency and accountability in zakat management. The results also show that zakat institutions tend to adjust to formal standards to gain institutional legitimacy. This finding strengthens the relevance of institutional theory in the context of modern zakat management practices. The conclusion of this study shows that an effective zakat management system must be supported by strong adherence to Islamic accounting standards and governance principles. The implications highlight the importance of strengthening institutional capacity and improving financial reporting quality. Future research is recommended to expand the scope of locations and use mixed methods to obtain more comprehensive and generalizable results.
PERSEPSI WISATAWAN MUSLIM TERHADAP WARUNG MAKAN MUSLIM YANG MENGGUNAKAN LOGO HALAL PERSPEKTIF EKONOMI SYARIAH DI KECAMATAN RANTEPAO KABUPATEN TORAJA UTARA Khairil Fajri Rahim, Muh; Raehana, Syarifah; Bazith, Akhmad; Lawang, Hasanna; Subaedah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59381

Abstract

The use of halal logos in Muslim-owned restaurants serves as an important assurance of food halalness for Muslim tourists, particularly in tourist destinations with a predominantly non-Muslim population, such as Rantepao District, North Toraja Regency. This study aims to examine Muslim tourists' perceptions of the use of halal logos in Muslim-owned restaurants in Rantepao District, North Toraja Regency, and to analyze their use from the perspective of Islamic economics. This research employed a qualitative method with a descriptive approach. The study involved 10 informants, and the data were collected through interviews, observations, documentation, and literature review. The findings indicate that Muslim tourists have positive perceptions of the use of halal logos because they provide assurance of halal food, foster a sense of security and trust, and serve as one of the primary considerations when choosing a place to eat. From the perspective of Islamic economics, the use of halal logos reflects the implementation of the principles of honesty, trustworthiness (amanah), and transparency in business activities, thereby enhancing consumer confidence. In addition to its religious significance, the use of halal logos also provides economic benefits for business owners by increasing competitiveness and consumer trust, while offering certainty for Muslim tourists in consuming food that complies with Islamic law.
ANALISIS SISTEM PEMBAYARAN QRIS TERHADAP PENINGKATAN UMKM DALAM TINJAUAN HUKUM EKONOMI SYARIAH DI PASAR TERONG Reskyani, Nur; Bunyamin, Andi; Lawang, Hasanna; Akil, M; Alwi, Auliah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Verified
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59710

Abstract

This study aims to analyze the implementation of the Quick Response Code Indonesian Standard (QRIS) payment system to improve Micro, Small, and Medium Enterprises (MSMEs) at Terong Market, Makassar, and to analyze its compliance with the principles of Islamic Economic Law. This study uses a qualitative research method with a case study approach. Data were obtained through observation, interviews, and documentation. Research informants consisted of one management staff member of Terong Market, twelve MSME traders, and five consumers who use QRIS. Data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing and verification. The results show that the implementation of QRIS provides various benefits for MSMEs, including simplifying the transaction process, accelerating payments, increasing transaction security, and helping with more orderly financial recording. The existence of QRIS can also increase consumer convenience, thus contributing to increased transaction activity and turnover for some traders. However, the implementation of QRIS still faces several obstacles, such as low digital literacy among some traders, the process of disbursement of funds (settlement) that is not received directly, and the existence of service fees (Merchant Discount Rate/MDR) which is still considered to reduce business profits. Furthermore, increased revenue is not only influenced by QRIS usage but also by business location, type of merchandise, and consumer demand. From the perspective of Sharia Economic Law, the use of QRIS is essentially permissible because it functions solely as a means of payment and does not contain elements of usury, gharar, or maysir. Service fees (MDR) can be categorized as ujrah (payment) for payment system services as long as they are conducted transparently and agreed upon by all parties. Thus, QRIS can be an instrument that supports the digitalization of MSMEs while remaining in line with the principles of Sharia Economic Law.
PENGARUH CITRA ISLAMI DAN KUALITAS MAKANAN TERHADAP KEPUTUSAN KONSUMEN MEMBELI KULINER DI KECAMATAN TALLO KOTA MAKASSAR Syawal, Nur; Bunyamin, Andi; Lawang, Hasanna
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Posted
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.61722

Abstract

This study aims to analyze the influence of Islamic Brand Image and Food Quality on Consumer Decisions in choosing halal food products in Tallo District, Makassar City. Increasing public awareness of halal product consumption makes Islamic brand image and food quality important factors that can influence consumer purchasing decisions. This study uses a quantitative approach with a descriptive method. The study population is Muslim consumers aged 18–30 years who live in Tallo District and have purchased food products from businesses that implement Islamic branding. The research sample amounted to 90 respondents determined using the Slovin formula. Data collection techniques were carried out through observation, questionnaires, and documentation. Data were analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination (R²) tests, t-tests, and F-tests with the help of the SPSS application. The results show that Islamic Brand Image has a positive and significant effect on Consumer Decisions with a t-value of 2.857 and a significance of 0.005. Food Quality also has a positive and significant effect on Consumer Decisions with a t-value of 2.462 and a significance of 0.016. Simultaneously, Islamic Image and Food Quality have a significant effect on Consumer Decisions with an F-value of 14.181 and a significance of 0.001. The coefficient of determination (Adjusted R Square) of 0.229 indicates that both variables are able to explain 22.9% of the variation in consumer decisions, while 77.1% is influenced by other factors outside the study. This study concludes that consistently improving Islamic image and food quality can encourage consumer decisions in choosing halal food products and increase the competitiveness of business actors, especially MSMEs, in Tallo District, Makassar City.
STRATEGI KEPEMIMPINAN KEPALA SEKOLAH DALAM PENGEMBANGAN PROFESIONALISME GURU: STUDI KASUS DI SMK IT IBNUL QAYYIM MAKASSAR Zainal Rumodar; Rosmiati; Hasanna Lawang; M. Hasibuddin Mahmud; Andi Bunyamin
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Completed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.62424

Abstract

A Principal leadership strategies play a crucial role in the professional development of teachers. However, research regarding their implementation in Integrated Islamic Vocational High Schools remains limited. This study aims to analyze the principal's leadership strategies for teacher professional development at SMK IT Ibnul Qayyim Makassar. The study employs a qualitative approach with a case study design. Data were collected through interviews, observations, and document analysis involving six informants, and subsequently analyzed using the Miles, Huberman, and Saldaña model—specifically through data condensation, data display, and conclusion drawing. The findings indicate that the principal's leadership strategies encompass data-driven planning, the facilitation of continuous professional development, academic supervision based on coaching and mentoring, the strengthening of a quality culture, and partnerships with the business and industrial sectors. These five strategies constitute a leadership system that supports the continuous professional development of teachers.
ANALISIS ANALISIS PROFESIONALITAS PENGELOLAAN ZAKAT BADAN AMIL ZAKAT NASIONAL (BAZNAS) TERHADAP PEMBERDAYAAN MUSTAHIQ DALAM PERSPEKTIF HUKUM EKONOMI SYARIAH DI KABUPATEN PANGKEP Salman Alparizi; Syarifah Raehana; Subaedah Subaedah; Hasanna Lawang; Auliah Alwi; Bahrur Rahman Hasba
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.62551

Abstract

Professionalism in zakat management plays a crucial role in improving the effectiveness of mustahiq empowerment through zakat institutions. This study aims to analyze the professionalism of zakat management by the National Amil Zakat Agency (BAZNAS) of Pangkep Regency in empowering mustahiq from the perspective of Islamic Economic Law. This research employed a qualitative approach using a juridical-empirical method. Data were collected through observations, in-depth interviews, and documentation involving BAZNAS administrators and mustahiq beneficiaries. Data analysis consisted of data reduction, data presentation, and conclusion drawing based on the principles of Islamic Economic Law and Law Number 23 of 2011 concerning Zakat Management. The findings indicate that BAZNAS Pangkep Regency has implemented professionalism through transparency, accountability, responsibility, and compliance with Islamic principles in zakat management. The empowerment programs have positively contributed to improving the welfare and economic independence of mustahiq, although several challenges remain, including limited human resources, inadequate zakat collection, and insufficient business assistance. This study concludes that professionalism in zakat management plays an essential role in enhancing the success of mustahiq empowerment programs in accordance with Islamic Economic Law. Therefore, strengthening institutional capacity, improving the competence of zakat administrators, and optimizing productive zakat programs are necessary to achieve sustainable community welfare.
ANALISIS PERLINDUNGAN HUKUM JAMAAH UMRAH DALAM PERSPEKTIF HUKUM EKONOMI SYARIAH PADA PT. BIMA TOUR MAKASSAR Fathur Rahman; M. Hasibuddin; Nur Setiawati; Hasanna Lawang; Subaedah Subaedah; Bahrur Rahman Hasba
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.63970

Abstract

This study was motivated by the increasing public interest in performing the Umrah pilgrimage, which has been accompanied by the rapid growth of Umrah Travel Organizers (Penyelenggara Perjalanan Ibadah Umrah / PPIU) and several cases of legal protection abuse involving pilgrims, including the First Travel and Abu Tours cases. This study aims to examine the impact of the abuse of legal protection on the pilgrims of PT. Bima Tour and to analyze the legal protection provided from the perspective of Islamic economic law. A qualitative method with a case study approach was employed. Data were collected through observation, interviews, and documentation, and analyzed using data reduction, data display, and conclusion drawing. The findings indicate that no actual cases of legal protection abuse causing losses to the pilgrims of PT. Bima Tour were identified, either in terms of financial loss, fulfillment of pilgrims’ rights, departure schedules, safety, or trust. However, a potential risk was found due to the absence of written Standard Operating Procedures (SOPs) for handling customer complaints. From the perspective of Islamic economic law, the legal relationship between PT. Bima Tour and its pilgrims is based on the wakalah bil ujrah contract, which complies with the principles of justice ('adl), trustworthiness (amanah), honesty (shiddiq), mutual consent (ridha), and is free from gharar. Nevertheless, transparency regarding travel insurance information still requires improvement. Overall, the legal protection provided by PT. Bima Tour is generally consistent with the principles of Islamic economic law.
Co-Authors ., Subaedah A, Nurfadila Abdillah, Ikram Abdul Karim, Bisyri Abdul Qahar Zainal Abu Baedah, Said Syafuddin Ahmad Ahmad Ahmad Ahmad Hakim Akhmad Bazith Akil, M Al-Abrar, Muh. Alfisyahri, Alfisyahri Algazali, Muhammad Alwi, Auliah Alya Wijaya Andi Darmawangsa Andi Herawati Andi Sumardin Anhar, Natasya Wilda Ansar Ansar Arsyad, Yusri M Arsyad, Yusri Muhammad Arvilla Maulana Putra AS, Nurul Hikmah Aulia Ananda Aulia Ramadhani Auliah Alwi Bahrur Rahman Hasba Bazith, Ahmad Bazith, Akhmad Bunyamin, Andi Citra, Winny Darmawangsa , Andi Darmawangsa, Andi Elena Mariantika Fajriani, Nur Fathur Rahman H, Hasibuddin H.M Hasibuddin Mahmud Haerunnisyah, Nahda Hafid, Ekaradiah Haruna R, Nur Nilam Sari Hasibuddin Hasibuddin Mahmud Hasibuddin, M Hasibuddin, M. Hasriani, Andi Hendrik Setiawan, Hendrik Hidayat, Fahriza Iga kusni Ikmal, Ikmal Indarwati, Yayu Jamaluddin Jamaluddin Jamaluddin Karim, Bishri Abdul Khairil Fajri Rahim, Muh Lukmana, Annisa Aulia M. Akil, M. M. Hasibuddin M. Hasibuddin Mahmud MARTINI Maryam Ismail Mohammad Yusuf Iskandarsyah Muh. Arif Muh. Ilyas Umar Muh. Shadiq Al Sabri Muhaimin Muhaimin Muhammad Abrar Muhammad Akil Mujahid Alimuddin, Ahmad Nasir, Ibnu Mundzir Nengsi, Ratika Nirza Delwi Nur Setiawati Nurfarida Hamid Nurhadiana Salwah Aris Y Nurul Fitri Hardiyanti Pawe, Nunung Indrawati Pebrianto, Reza Putri, Fakhira Parmana Rachana, Syarifa Raehana, Syarifa Reski Amalia Reskyani, Nur Rismaya Rismaya Riswana Ruslan Rosmiati Ruslan Wahab S, Ansar. Saleh, Muh Salman Alparizi Samsuddin Kade Sari, Nur Anggun Sinta Kasim Subaedah Subaedah Subaedah Subaedah, Subaedah Sudirman, Putri Surani Syafei, Achmad Syafril Syahid, Akhmad Syamsinar Syamsinar Syarifah Raehana Syarifah Raehana Syarifuddin, Said Syawal, Nur Tahir, Ilyas Tri Wulandari. M Triani, Wanda Wahyudi, Audra Anandira Wahyudin Wahyudin Wana Ikhwana Wulandari, Astrika Yanti, Rahma Yusri Muhammad Arsyad Zainal Rumodar Zainal, Abdul Qahar Zul Arsil Majid