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All Journal IKRA-ITH EKONOMIKA eCo-Fin Islamic Economic and Business Journal Perbanas Journal of Islamic Economics and Business Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Al-Iqtishad : Jurnal Ekonomi Journal of Comprehensive Science Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Jurnal Serambi Ekonomi dan Bisnis Jurnal Sains Student Research Jurnal Ekonomi, Manajemen, Akuntansi
Hasbi, Hartas
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ANALISIS PERANAN OBJEK WISATA TANJUNG PERO DALAM MENINGKATKAN PENDAPATAN MASYARAKAT DITINJAU DARI PERSPEKTIF EKONOMI SYARIAH (Studi Pada Masyarakat Desa Ujunge Kecamatan Tonra Kabupaten Bone) Hasbi, Hartas; Kirana Lestari, Irma
AL-IQTISHAD: Jurnal Ekonomi Vol. 16 No. 1 (2024)
Publisher : Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/aliqtishad.v16i1.6450

Abstract

Pariwisata adalah salah satu bidang yang menjadi andalan untuk pembangunan ekonomi daerah. Keberadaan objek wisata dapat menciptakan lapangan pekerjaan dan peluang usaha sehingga dapat meningkatkan pendapatan masyarakat disekitar objek wisata. Dalam penelitian ini penulis membahas tentang bagaimana peranan objek wisata Tanjung Pero, bagaimana bentuk usaha masyarakat, serta bagaimana perspektif ekonomi syariah tentang peranan objek wisata Tanjung Pero dalam meningkatkan pendapatan masyarakat di Desa Ujunge Kecamatan Tonra Kabupaten Bone. Penelitian ini bertujuan untuk mengetahui peranan objek wisata, bentuk usaha masyarakat, serta perspektif ekonomi syariah tentang peranan objek wisata Tanjung Pero dalam meningkatkan pendapatan masyarakat di Desa Ujunge Kecamatan Tonra Kabupaten Bone. Jenis penelitian yang digunakan yaitu penelitian lapangan (field research) dengan pendekatan penelitian kualitatif. Data dikumpulkan melalui dengan pengamatan langsung (observasi), wawancara secara langsung dengan masyarakat muslim bugis di Desa Ujunge Kecamatan Tonra Kabupaten Bone disertai dengan dokumentasi. Penelitian ini merupakan penelitian yang diambil dari data primer dan data sekunder. Hasil penelitian menunjukkan bahwa keberadaan objek Wisata Tanjung Pero memberikan kontribusi yang cukup besar sebagai salah satu wisata yang dapat memberikan peluang kesempatan kerja bagi masyarakat dan memberikan dampak bagi masyarakat untuk memperoleh pendapatan guna memenuhi kebutuhan hidupnya dengan terciptanya peluang usaha. Bentuk usaha masyarakat di Desa Ujunge lebih dominan usaha yang dijalankan secara pribadi/perorangan. Adapun kegiatan usaha yang dilakukan masyarakat sesuai dengan ekonomi syariah, kegiatan tersebut dikenal dengan ba’i yang dikenal dengan jual beli dan ijarah yang artinya sewa.
ANALISIS KINERJA BERDASARKAN GENDER DALAM PERSPEKTIF EKONOMI SYARIAH (STUDI KASUS PADA PEKERJA INDUSTRI BATU BATA DI DESA ABBUMPUNGENG KECAMATAN CINA KABUPATEN BONE) Dayanty, Wisky; Hasbi, Hartas
AL-IQTISHAD: Jurnal Ekonomi Vol 15, No 2 (2023): Al-Iqtishad
Publisher : Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/aliqtishad.v15i2.5899

Abstract

Penelitian ini bertujuan untuk menganalisis Kinerja Berdasarkan Gender Dalam Perspektif Ekonomi Syariah Pada Industri Batu Bata di Desa Abbumpungeng Kecamatan Cina Kabupaten Bone. Tujuan yang dicapai dalam penelitian ini yaitu untuk mengetahui Analisis Kinerja Berdasarkan Gender Dalam Perspektif Ekonomi Syariah. Penelitian ini menggunakan metode penelitian lapangan (field research, adapun pendekatan yang digunakan yakni pendekatan kualitatif. Data yang digunakan dalam penelitian ini adalah data primer, yaitu data yang diperoleh dengan cara observasi dan wawancara. Data sekunder yaitu data yang diperoleh melalui referensi seperti buku-buku, jurnal, maupun karya tulis ilmiah yang berkaitan dengan fokus penelitian. Dalam pemeliharaan dan pengelolaan sumber daya manusia itu sendiri tentu harus mendapatkan perhatian yang lebih. Kinerja merupakan hal yang penting bagi perusahaan atau organisasi pemerintah serta pekerja itu sendiri di dalam organisasi. Hasil penelitian ini menunjukkan bahwa, Dampak usaha pembuatan batu bata di Desa Abbumpungeng Kecamatan Cina Kabupaten Bone yaitu dampak positif dan negatif, dampak positif industri batu bata itu adalah industri yang menjanjikan dan banyak di butuhkan sebagai bahan bangunan. Dan dampak negatifnya membuat tanah atau lahan galihan yang di gunakan semakin habis. Gender berpengaruh positif terhadap kinerja karyawan batu bata di Desa Abbumpungeng Kecamatan Cina Kabupaten Bone yaitu selain meningkatkan pendapatan masyarakat, usaha batu bata ini ditujukan untuk masyarakat yang belum mempunyai pekerjaan. Jadi, masyarakat di Desa Abbumpungeng Kecamatan Cina Kabupaten Bone yang bekerja di industri batu bata dapat meningkatkan penghasilan dan mencukupi kebutuhan pokoknya.
ANALISIS USAHA SONGKOK RECCA DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DITINJAU DARI PERSPEKTIF EKONOMI ISLAM akram, akram; Yazir Tahir, Moch Yazim; Patimbangi, Andi; Hasbi, Hartas
Islamic Economic and Business Journal Vol. 5 No. 2 (2023): December
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v5i2.5621

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran usaha Songkok Recca dalam meningkatkan kesejahteraan masyarakat, sambil mempertimbangkan perspektif ekonomi Islam terhadap kontribusi usaha tersebut. Metode penelitian yang digunakan adalah kualitatif, dengan pengumpulan data melalui wawancara dan dokumentasi. Informan utama dalam penelitian ini adalah para pengrajin usaha Songkok Recca yang beroperasi di Desa Paccing, Kecamatan Awangpone, Kabupaten Bone. Teknik analisis data yang diterapkan melibatkan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa keberadaan usaha Songkok Recca di Desa Paccing memiliki dampak signifikan terhadap kesejahteraan masyarakat setempat. Indikator kesejahteraan yang melibatkan pendapatan, akses terhadap kesehatan, akses terhadap pendidikan, dan kepemilikan fasilitas dapat ditingkatkan melalui kontribusi positif dari usaha ini. Selain itu, usaha Songkok Recca ini sesuai dengan prinsip-prinsip ekonomi Islam, di mana bahan-bahan yang digunakan dalam produksinya dianggap halal dan proses produksinya mematuhi norma-norma yang ditetapkan.This study aims to explore the role of Songkok Recca's business in improving community welfare, while considering the Islamic economic perspective on the contribution of these efforts. The research method used is qualitative, with data collection through interviews and documentation. The main informants in this study were Songkok Recca business craftsmen operating in Paccing, Awangpone District, Bone Regency. The applied data analysis techniques involve data reduction, data presentation, and conclusions. The results showed that the existence of Songkok Recca business in Paccing Village had a significant impact on the welfare of the local community. Well-being indicators involving income, access to health, access to education, and ownership of facilities can be improved through the positive contribution of these efforts. In addition, Songkok Recca's business is in accordance with the principles of Islamic economics, where the ingredients used in its production are considered halal and the production process complies with established norms.
PENGUNGKAPAN PENDAPATAN DANA NON HALAL MENURUT PSAK 109 PADA PT. BANK MUAMALAT INDONESIA TBK. PERIODE 2019-2021 Astuti, Widya; Arafah, Muh.; Hasbi, Hartas
Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Vol. 4 No. 1 (2024)
Publisher : IAIN BONE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/alkharaj.v4i1.6283

Abstract

AbstractThis study aims to assess the alignment of non-halal fund revenue with PSAK 101 and PSAK 109 at PT. Bank Muamalat Indonesia Tbk. The researcher used a qualitative descriptive technique, drawing on secondary data from the PT Financial Report. Bank Muamalat Indonesia Tbk for the period 2019-2021. The data analysis process consisted of three steps: data reduction, data presentation, and drawing conclusions.The discoveries demonstrate that the detailing of non-halal support income complies with PSAK 101, as appeared within the Source and Utilize of Kind Stores Report, and PSAK 109, as shown within the Notes to the Monetary Report of Bank Muamalat Indonesia Tbk for 2019-2021. In any case, there are discrepancies within the account title as displayed within the budgetary report, both in terms of finance sum and clarification. Assist, revelations are made within the reports of sources and generous stores, where PSAK 101 mandates that the substance uncovers the reasons for the utilization of non-halal receipts within the notes to the monetary explanations. The ultimate adjust of non-halal salary, which shapes portion of the generous finance, is spoken to as a obligation, showing up within the prompt liabilities area and mostly within the other liabilities segment. The Bank Muamalat Indonesia Tbk financial report, which is available in CALK, clearly discloses non-halal income. The Source of Use of Virtuous Giro Funds is the term used to describe the non-halal income stated in CALK. Overall, Bank Muamalat Indonesia Tbk has revealed non-halal income in accordance with PSAK 101 addressing the reporting of financial statements and PSAK 109 about non-halal income, albeit the specific amount per item in each transaction has not been defined.AbstrakPenelitian ini bertujuan untuk menguji kepatuhan pengelolaan dana non halal Bank Muamalat terhadap standar PSAK 101 dan PSAK 109. Penulis menggunakan pendekatan deskriptif kualitatif dan data sekunder yang diambil dari Laporan Keuangan Bank Muamalat periode 2019-2021. Analisis data dilakukan melalui tiga langkah utama: mereduksi data, menyajikan data, dan menyimpulkan hasil.Hasil penelitian menunjukkan bahwa Bank Muamalat Indonesia Tbk telah mengungkapkan pendapatan dana non halal sesuai dengan ketentuan yang terdapat dalam PSAK 101 dan PSAK 109. Pengungkapan ini terdapat dalam Laporan Sumber dan Penggunaan Dana Kebajikan serta Catatan atas Laporan Keuangan selama periode 2019-2021. Lebih lanjut, dalam pengungkapan pada laporan sumber dan penggunaan dana kebajikan, Bank Muamalat Indonesia Tbk telah mengikuti ketentuan PSAK 101 dengan mengungkapkan penyebab penggunaan penerimaan non halal dalam catatan atas laporan keuangan.Bank Muamalat Indonesia Tbk mengungkapkan pendapatan non halal melalui Laporan Keuangan yang disajikan dalam Catatan Atas Laporan Keuangan (CALK). Meskipun rincian jumlah per transaksi belum ditemukan secara spesifik, secara umum, Bank Muamalat Indonesia Tbk telah memenuhi ketentuan PSAK 101 dan PSAK 109 dalam mengungkapkan pendapatan non halal sesuai dengan standar penyajian laporan keuangan yang berlaku..
Analisis Pengetahuan Masyarakat dalam Menghimpun Dana Infaq Studi Kasus: Motivasi Dalam Pembangunan Masjid Al-Mubarak (Jl. Mh Thamrin Kabupaten Bone, Sulawesi Selatan) Rahayu, Rika; Firdaus, Muhammad; Hasbi, Hartas
JOURNAL SAINS STUDENT RESEARCH Vol. 3 No. 1 (2025): Jurnal Sains Student Research (JSSR)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v3i1.3714

Abstract

This study examines how to analyze public knowledge in collecting infaq funds, using the case study of Al-Mubarak Mosque. The research employs a descriptive qualitative method with primary and secondary data. The results indicate that Al-Mubarak Mosque has implemented a transparent and accountable infaq fund management system. However, challenges remain in terms of communication and outreach to the community. Despite using donation boxes, information has not been effectively conveyed to all congregants and the surrounding community. Furthermore, there is a gap in understanding regarding infaq fund management among the public. To address this, we recommend improving communication strategies, utilizing online media, educational programs, transparency, and collaboration with related institutions. By implementing these recommendations, Al-Mubarak Mosque can enhance the effectiveness of its infaq fundraising programs, build public trust, and ensure that the collected funds are used effectively to advance the mosque and the surrounding community.
Transparansi dan Akuntabilitas Pengelolaan Infaq Ramadhan Dalam Meningkatkan Kepercayaan Jamaah: Studi Kasus di Masjid Imanuddin (Desa Carebbu Kabupaten Bone Sulawesi Selatan) Eliana Eliana; Yusuf, Muhammad; Hasbi, Hartas
JOURNAL SAINS STUDENT RESEARCH Vol. 3 No. 1 (2025): Jurnal Sains Student Research (JSSR)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v3i1.3715

Abstract

This study examines the forms of transparency and accountability in managing Ramadan infaq to enhance congregational trust: A Case Study at Imanuddin Mosque (Carebbu Village, Bone Regency, South Sulawesi). The research aims to analyze the transparency and accountability of Ramadan infaq management at Imanuddin Mosque. Transparency and accountability are critical elements in managing religious funds to ensure public trust in mosque administrators. The study employs a descriptive qualitative approach with data collection techniques through interviews. The findings reveal that Imanuddin Mosque has implemented several principles of transparency by periodically reporting infaq funds to the congregation. However, challenges remain in terms of accountability; while the mosque administrators attempt to account for the funds to the congregation through regular reporting, they have yet to involve independent audits. The study recommends strengthening reporting systems and involving external parties to enhance public trust in the management of Ramadan infaq.
Analisis Kesesuaian Laporan Pengelolaan Zakat dengan Standar PSAK 109 di Masjid Nurul Jannah Desa Poleonro Kabupaten Bone Nurfadillah Nurfadillah; Hasbi, Hartas
JOURNAL SAINS STUDENT RESEARCH Vol. 3 No. 2 (2025): Jurnal Sains Student Research (JSSR)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v3i2.3741

Abstract

The purpose of this study is to analyze the zakat management report at Masjid Nurul Jannah in Poleonro Village, Libureng District, Bone Regency, to determine whether it complies with the PSAK 109 standard on zakat management, and to understand how the distribution of zakat takes place. The research method used is qualitative, involving interviews, observations, and document analysis. The results show that the financial reporting in the zakat management at Masjid Nurul Jannah is still very simple and does not fully comply with PSAK 109 standards. The distribution of zakat is carried out fairly and evenly, but improvements are needed to further enhance and increase the welfare of the community in the area.
Analisis Akuntabilitas dan Transparansi Sistem Pengelolaan Dana Zakat dan Infak di Wahdah Inspirasi Zakat (WIZ) Kabupaten Bone Berdasarkan PSAK 109 Fadillah, Nur; Fajerin, Nur; Hasbi, Hartas
Jurnal Serambi Ekonomi dan Bisnis Vol 8, No 1 (2024): September 2024 -Februari 2025
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v8i1.8653

Abstract

This research aims to activate the effectiveness of the zakat and infaq fund management system at Wahdah Inspirasi Zakat in Bone Regency by referring to the PSAK 109 standard, with the main focus on identifying and analyzing fund management practices, financial mixing, and institutional accountability mechanisms. Issues that will be discussed include the level of institutional compliance with PSAK 109 standards, transparency in fund management, and mechanisms for distributing zakat and infaq. The research method uses a qualitative descriptive approach with data collection techniques through in-depth analysis, direct observation and financial documentation. The research results show that Wahdah Inspiration Zakat has implemented most of the principles of PSAK 109 quite well, but there are still several aspects that require improvement, such as the accounting recording system, financial reporting mechanisms, and transparency in the distribution of zakat and infaq funds, so that institutional capacity development and increasing human resource competency to achieve more effective and accountable fund management in accordance with PSAK 109 standards.
Pemanfaatan Barang Bekas Sebagai Sarana Pendidikan Nilai Infaq (Studi Kasus Yayasan A. Mappamadeng Mattiro Deceng Kabupaten Bone) Siskawati, Siskawati; Ramadhani, Wulan; Hasbi, Hartas
Jurnal Serambi Ekonomi dan Bisnis Vol 8, No 1 (2024): September 2024 -Februari 2025
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v8i1.8671

Abstract

This study aims to analyze the system of collection, management, and utilization of used goods as a means of infak value education at the A. Mappamadeng Mattiro Deceng Foundation, Bone Regency. Used goods are collected from students to be processed into infak funds that are used for foundation purposes. This program aims to provide students with first-hand experience on the importance of sharing, while supporting the principle of sustainability by utilizing items that are considered waste into something of value. This program has a positive impact in increasing students' awareness of the importance of sharing and protecting the environment. In addition, this program also reflects the potential for integrating character education with sustainability issues through the management of used goods. This research provides recommendations to foundations to improve the efficiency of management and reporting systems, including the use of digital technology to support transparency and accountability. Thus, the results of this research can be a reference for other foundations that want to adopt similar programs as part of infak value education and environmental sustainability. In this study, we use descriptive qualitative methods with interview, observation, and document study methods. The research shows that the results of this program are effective in instilling the value of sharing and empathy in students. However, there are challenges in managing used goods and recording infak results. Recommendations are given to improve the reporting system and increase student engagement.
Analisis Pengelolaan Dana Ziswaf Berdasarkanpsak 109 (Studi pada Masjid Nuruushaalihin, Desa Bacu Kecamatan Barebbo Kabupaten Bone) Yunita, Vira; Syaputra, Muh.Fadli; Hasbi, Hartas
Jurnal Serambi Ekonomi dan Bisnis Vol 8, No 1 (2024): September 2024 -Februari 2025
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v8i1.8654

Abstract

This research provides the management of ZISWAF (Zakat, Infaq, Alms and Waqf) funds in mosques from the perspective of PSAK 109. With a qualitative approach, this research identifies the gap between fund management practices in mosques and applicable sharia accounting standards. Mosques provide simple recording manuals and do not refer to the principles of transparency and accountability regulated in PSAK 109. The research results show that a lack of sharia accounting literacy is the main obstacle in implementing these standards. Therefore, it is necessary to increase the capacity of mosque managers through training and technical assistance to improve the quality of management of ZISWAF funds and build public trust in religious institutions.
Co-Authors abdulahanaa abdulahanaa, abdulahanaa Akbar, Andi Heriasdiva Akram, Akram Ananda, Dhea Tri Arafah, Muh Arifin Sahaka, Arifin Dayanty, Wisky Eliana Eliana Fadilah, Ika Nur Fajerin, Nur Hamzah, Akzi Haslindah, Haslindah Idayanti, Rini Irawan, Adhe Isyana, Ina Kamiruddin Kamiruddin Kasmiati Kasmiati Kirana Lestari, Irma Marifat, Nurul Misnawati Misnawati Muhammad Firdaus Muhammad Yusuf Mustika, Yuni Awalia Nujrah, Ayu Azhari Nur Fadillah, Nur Nurfadillah Nurfadillah Nurul Hasanah Otong Karyono, Otong Patimbangi, Andi Putri, Silvani Johana Rahayu, Rika Ramadhani, Sri Ramdhani, Afiyah Azhary Razak, Syaparuddin S, Arifin Sakinah, Nurul Yasin Siskawati, Siskawati susi susi Syamsul Rijal Syaputra, Muh.Fadli widya astuti Wulan Ramadhani Wulandari, Wiwi Yazir Tahir, Moch Yazim Yunita, Vira Zulkifli Zulkifli