Article Per Year (5 Year)
p-Index From 2020 - 2025
3.385
P-Index
This Author published in this journals
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
Unknown Affiliation
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
Analisis Sistem Pelaporan Keuangan Zakat Fitrah dan Kesesuaiannya dengan PSAK 109 (Studi pada Masjid Nurul Faridah Talinro Kecamatan Ulaweng Kabupaten Bone) Irawan, Adhe; Ananda, Dhea Tri; 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.v8i1.8658

Abstract

The aim of this research is to assess the Nurul Faridah Mosque's zakat fitrah financial reporting system and its compliance with PSAK 109. Aspects of recognition, measurement, presentation and disclosure of zakat transactions in financial reports are the focus of the evaluation. This research uses case study methodology and qualitative descriptive techniques. Direct observation of financial recording procedures, in-depth interviews with mosque imams, treasurers and mosque administrators, as well as examination of financial report documents for 2021–2023 were used to collect data. Research findings indicate that the Nurul Faridah Mosque's zakat financial reporting system is not fully compliant with PSAK 109. The following are the main areas of inconsistency: (1) zakat assets that have not been assessed at fair value are recognized; (2) measurements of zakat distribution are not recorded systematically; (3) financial reports are presented without distinguishing zakat funds from other funds; and (4) incomplete information disclosed in the notes to the financial statements. The lack of codified accounting regulations, manual recording methods, and the lack of human resources who have knowledge of sharia accounting principles are the main challenges in implementing PSAK 109. A number of system improvements suggested in this research include: (1) PSAK 109 HR training; (2) codified accounting rules and procedures; (3) creation of a digital zakat accounting information system; and (4) strengthening the internal control system. The implementation of these suggestions is expected to improve the quality of zakat financial reporting in accordance with relevant requirements.
Analisis Pencatatan dan Pelaporan Wakaf dalam Meningkatkan Kesejahteraan Masyarakat di Kecamatan Sibulue Kabupaten Bone Sakinah, Nurul Yasin; Susi, Susi; 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.v8i1.8655

Abstract

The aim of this research is to evaluate the waqf recording and reporting system in Sibulue District, Bone Regency, and its impact on improving community welfare. The main focus of the research includes the process of recording, reporting, as well as obstacles that arise during waqf management. Descriptive qualitative methods were used, with direct observation, through interviews and documentation studies as data collection methods. The research informants consisted of the Office of Religious Affairs (KUA), namely the head of the KUA Kec. Sbulue. The research results revealed that of a total of 127 waqf land locations, only 22% had official certification. Barriers identified include the lack of an adequate filing system, low public understanding of waqf administration, and weak synergy between related agencies. This research recommends developing a digital-based recording system, increasing public education, waqf land certification, and more optimal supervision. The implementation of better waqf management is expected to have a positive impact in the form of more significant social and economic benefits for society.
Analisis Pengelolaan Infak di Masjid Nurul Falah Kelurahan Toro Kabupaten Bone: Tinjauan Transparansi dan Akuntabilitas Misnawati, Misnawati; Ramadhani, Sri; 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.v8i1.8656

Abstract

This research aims to analyze donations management practices at the Nurul Falah Mosque, Toro Village, Bone Regency with a focus on the level of transparency and accountability. This research uses a descriptive qualitative method by collecting data using in-depth interviews, observations and also documentation with the mosque management. The research results show that the management of donations at the Nurul Falah Mosque has a financial recording and reporting mechanism, but it still does not meet standards but is quite good in terms of transparency and accountability. This research indicates several challenges, including the limitations of a comprehensive reporting system, resulting in the need for more structured financial documentation, improved periodic reporting mechanisms, and a more open communication strategy. This research provides an important contribution in understanding donations management practices at the local level and offers strategies to increase public confidence in mosque financial management. It is hoped that this research can become a reference for mosque managers in developing financial governance that prioritizes transparency and accountability.
Optimalisasi Zakat Fitrah dalam Meningkatkan Kesejahteraan Ekonomi Umat di Desa Ujung Tanah Kecamatan Bola Fadilah, Ika Nur; Isyana, Ina; 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.v8i1.8657

Abstract

The majority of Indonesians embrace Islam by having the obligation to pay zakat. Zakat represents the potential and foundation of Islamic economy. An ideal zakat policy will have the potential to improve the quality of life of the general public. Every Muslim is required to pay zakat fitrah during the month of Ramadan or before Eid al-Fitr. The system of distributing and receiving zakat fitrah can be done by using cash or rice as food. In several areas, one of which is in Ujung Tanah village, zakat fitrah is usually given in the form of rice. Zakat fitrah is usually carried out on the 23rd day of Ramadan in Ujung Tanah village. This research aims to understand the distribution of zakat fitrah in Ujung Tanah in relation to poverty alleviation. This research will describe how the mechanism of zakat fitrah management in Ujung Tanah village and the extent to which the collected zakat fitrah has an impact on improving the economic welfare of the people in Ujung Tanah village. The findings of the study show that the system of collecting and distributing zakat fitrah in Ujung Tanah is carried out by silent visits by the community to the residence of the Village Imam. The community handed over to the zakat officer, namely the village imam himself, then a record was made to find out the number of souls and zakat from each zakat given by the community.
ANALYSIS OF PACKAGING DESIGN BY INCREASING SALES TURNOVER IN THE PERSPECTIVE OF SHARIA ECONOMICS (STUDY ON UTTON OUTLET JL. GENERAL SUDIRMAN OF BONE REGENCY) RIJAL, SYAMSUL; SAHAKA, ARIFIN; HASBI, HARTAS
Islamic Economic and Business Journal Vol. 7 No. 1 (2025): 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.v7i1.8554

Abstract

Analysis of Packaging Design by Increasing Sales Turnover in a Sharia Economic Perspective. This research aims to find out whether product packaging design can increase sales turnover and whether product packaging design can increase sales turnover from an Islamic economic perspective at the UTTON Store Jl. Jendral Sudirman District. Bone The type of research used in this research is field research because the researcher conducted research directly at the UTTON Outlet, Bone Regency. The data collection techniques used in this research are interviews, observation and documentation. The instruments in the research carried out in this research were interview sheets and documentation sheets. The data analysis techniques used in this research are data reduction, data presentation, verification and drawing conclusions, and the validity of using member checking. The research results show that packaging design increases sales turnover at UTTON Outlets Jl. Jendral Sudirman District. Bone provides packaging that is futuristic in nature and has a contemporary feel, thus increasing customer or customer attraction in addition to the service and taste of the product itself. Islamic economic perspective in increasing sales turnover at the UTTON Outlet Jl. Jendral Sudirman District. Bone by applying the importance of benefit, fairness, simplicity, justice. By applying these principles, packaging design can reflect Islamic values in increasing sales turnover.
Pengaruh Penerapan Green Accounting Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Yang Terdaftar di ISSI) Tahun 2019 – 2023 Mustika, Yuni Awalia; Abdulahanaa, Abdulahanaa; Hasbi, Hartas
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2441

Abstract

  Studi ini berfokus pada analisis hubungan antara penerapan green accounting dan kinerja keuangan perusahaan yang termasuk dalam Indeks Saham Syariah Indonesia (ISSI) selama periode 2019–2023. Melalui pendekatan kuantitatif, analisis melalui regresi linier sederhana, dengan perangkat lunak SPSS versi 25. Sampel terdiri dari 10 perusahaan manufaktur yang dipilih dengan teknik purposive sampling. Data bersumber dari laporan tahunan dan laporan keuangan. Hasil analisis statistik memperlihatkan adanya pengaruh negatif yang signifikan antara green accounting pada kinerja keuangan, dengan nilai signifikansi 0,009, mengindikasikan bahwa peningkatan pengeluaran untuk aspek lingkungan berkorelasi dengan penurunan tingkat profitabilitas perusahaan (ROA). Koefisien determinasi (R²) 13,4% menunjukkan bahwa green accounting hanya menjelaskan sebagian kecil variasi ROA. Salah satu perusahaan, PT Solusi Bangun Indonesia Tbk (SMCB) memiliki pengaruh paling signifikan dengan R² sebesar 84,8%. Temuan ini menunjukkan bahwa biaya lingkungan yang lebih besar berhubungan dengan penurunan profitabilitas jangka pendek, namun mencerminkan komitmen terhadap keberlanjutan jangka panjang. Penelitian ini memberikan kontribusi teoretis dengan memperkaya literatur terkait pengaruh green accounting terhadap kinerja keuangan perusahaan. Temuan ini diharapkan dapat memberikan wawasan kepada manajer perusahaan, investor, dan pembuat kebijakan dalam mempertimbangkan faktor lingkungan sebagai bagian dari strategi bisnis untuk mencapai keberlanjutan dan kinerja keuangan yang lebih baik.
Optimalisasi Efektivitas Penggunaan Aplikasi Spreadshet dan Sistem Informasi Manajemen dalam Proses Pengauditan Laporan Keuangan Hasanah, Nurul; Haslindah, Haslindah; Hasbi, Hartas
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.964

Abstract

Perkembangan teknologi informasi telah mengubah proses pengelolaan data dan sistem audit, termasuk penggunaan aplikasi spreadsheet dan Sistem Informasi Manajemen (SIM). Penelitian ini bertujuan untuk mengevaluasi efektivitas gabungan kedua teknologi tersebut dalam proses audit laporan keuangan di Kantor Pusat Wahdah Inspirasi Zakat (WIZ) Makassar Sulawesi Selatan. Data diperoleh melalui wawancara, observasi, dan dokumentasi terhadap auditor dan staf di lapangan. Hasil menunjukkan bahwa spreadsheet memudahkan analisis data dan mempercepat proses perhitungan, namun rentan terhadap kesalahan dan kurangnya keamanan. Sementara itu, SIM meningkatkan efisiensi, otomatisasi, dan akurasi data, meskipun bergantung pada infrastruktur jaringan dan membutuhkan pelatihan. Integrasi keduanya memperkuat proses audit, meningkatkan kecepatan, akurasi, serta transparansi laporan keuangan. Kendala teknis tetap ada, namun secara umum kombinasi ini mampu mengoptimalkan efektivitas proses audit di lembaga non-profit. Temuan ini memberikan kontribusi penting bagi pengembangan sistem audit berbasis teknologi di sektor serupa. 
Implementasi Pembiayaan Akad Mudarabah Terhadap Proposal Bagi Hasil Perspektif Muhammad Syafi’i Antonio (Studi Pada Bmt Nahdliyin Kec. Cina Kab.Bone) Putri, Silvani Johana; S, Arifin; Hasbi, Hartas
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20782

Abstract

Penelitian ini mengkaji implementasi pembiayaan akad mudarabah dan proporsi bagi hasil di BMT Nahdliyin Kecamatan Cina, Kabupaten Bone, serta kesesuaiannya dengan perspektif Muhammad Syafi’i Antonio. Latar belakang penelitian ini muncul dari pentingnya prinsip keadilan dan kesepakatan dalam pembagian hasil usaha berbasis syariah. Tujuan penelitian ini adalah menganalisis bagaimana proporsi bagi hasil diterapkan dalam praktik dan sejauh mana hal tersebut sesuai dengan konsep ideal menurut Antonio. Penelitian ini menggunakan metode kualitatif studi kasus dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pelaksanaan bagi hasil di BMT dilakukan melalui kesepakatan antara pihak pengelola dan nasabah, namun belum sepenuhnya mencerminkan prinsip yang dikemukakan oleh Antonio terkait keadilan nisbah. Kesimpulannya, meskipun secara praktik akad mudarabah telah diterapkan, penyesuaian konsep proporsi bagi hasil secara lebih tepat masih diperlukan agar selaras dengan prinsip fiqh muamalah yang ideal.
Analisis Implementasi Halal Value Chain Pada Produk Home Industri Perspektif Ekonomi Syariah (Pada UMKM di Kabupaten Bone) Marifat, Nurul; Kamiruddin, Kamiruddin; Hasbi, Hartas
IKRAITH-EKONOMIKA Vol. 8 No. 2 (2025): IKRAITH-EKONOMIKA Vol 8 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Artikel ini membahas masalah analisis implementasi halal value chain pada produk home industri perspektif ekonomi syariah (pada UMKM di Kabupaten Bone). Penulis mengumpulkan data menggunakan jenis penelitian yang digunakan adalah penelitian lapangan (field research) dengan menggunakan pendekatan kualitatif. Teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Teknik analisis yang digunakan pada penelitian ini adalah reduksi data, penyajian data, dan penarikan kesimpulan. Berdasarkan hasil penelitian dan pembahasan penulis berkesimpulan bahwa (1) implementasi halal value chain pada produk home industry UMKM di Kabupaten Bone mencerminkan kesadaran pelaku usaha dalam menjaga kehalalan dan kualitas produk secara menyeluruh. Meskipun mayoritas belum bersertifikat halal, praktik mulai dari bahan baku, proses produksi, distribusi, hingga pemasaran telah mengikuti prinsip halalan thayyiban, menunjukkan upaya penerapan standar halal meski dengan keterbatasan dan (2) strategi peningkatan implementasi halal value chain dalam ekonomi syariah meliputi edukasi, pelatihan, dan kemudahan akses sertifikasi halal. Edukasi menambah pemahaman pelaku usaha tentang kehalalan seluruh rantai pasok, sementara pendampingan teknis, subsidi, dan sinergi antar pihak memudahkan UMKM melegitimasi usahanya dan memperluas pasar hingga tingkat nasional dan internasional
Pengaruh Lifestyle terhadap Tren Konsumsi melalui Labelisasi Halal pada Kelompok Pelajar di Kabupaten Bone Zulkifli, Zulkifli; Karyono, Otong; Hasbi, Hartas
IKRAITH-EKONOMIKA Vol. 8 No. 2 (2025): IKRAITH-EKONOMIKA Vol 8 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh gaya hidup (lifestyle) terhadap tren konsumsi pelajar di Kabupaten Bone, dengan labelisasi halal sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner yang disebarkan kepada 100 pelajar di tiga kecamatan pusat Kota di kab. Bone. Teori yang digunakan adalah Theory of Planned Behavior (TPB) dengan tiga konstruk utama: sikap, norma subjektif, dan persepsi kontrol perilaku.Hasil penelitian menunjukkan bahwa persepsi kontrol perilaku berpengaruh signifikan terhadap tren konsumsi dan labelisasi halal, sementara sikap dan norma subjektif tidak berpengaruh langsung, akan tetapi sikap berpengaruh terhadap labelisasi halal. Di sisi lain, labelisasi halal terbukti memediasi hubungan antara sikap dan tren konsumsi secara signifikan, tetapi tidak mampu menjadi mediator antara norma subjektif dan persepsi kontrol dengan tren konsumsi. Temuan ini mengindikasikan bahwa gaya hidup pelajar yang berorientasi pada keislaman dapat mendorong preferensi terhadap produk halal, namun kehadiran labelisasi belum cukup kuat memfasilitasi pengaruh sosial dan kendali perilaku dalam konsumsi mereka.
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