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All Journal IKRA-ITH EKONOMIKA MALIA: Journal of Islamic Banking and Finance 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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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

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Enhancing Sharia Assets Among the Youth Through Financial Intelligence Akbar, Andi Heriasdiva; Razak, Syaparuddin; Hasbi, Hartas
Perbanas Journal of Islamic Economics and Business Vol 4 No 2 (2024): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v4i2.268

Abstract

This study aims to explore the significant role of Theory Planned Behavior and financial intelligenceamong the youth, especially the Millenial generationin shaping Sharia-compliant investment behavior. A quantitative descriptive research method was employed, collecting data through questionnaires from two hundredrandomly selected respondents between June and August 2023. The findings indicate that perceived behavioral control and financial intelligence significantly influence Sharia-compliant investment decisions. The research findings confirm that financial intelligence significantly influences Sharia-compliant investments in asset development. Additionally, perceived behavioral control significantly affects Sharia-compliant investments in asset development. Furthermore, the complex interaction between Sharia financial literacy, attitude, subjective norms, and perceived behavioral control significantly contributes to financial intelligence. This confirms that Sharia financial literacy significantly influences financial intelligence, attitude significantly influences financial intelligence, subjective norms significantly influence financial intelligence, and perceived behavioral control significantly influences financial intelligence. These findings emphasize the importance of Sharia financial literacy and understanding Sharia principles in effectively managing investments. Financial literacy, positive attitudes, and subjective norms play crucial roles in enhancing individuals' financial intelligence, supporting Sharia-compliant investment decisions. Millennials need to enhance their financial literacy and intelligence for effective Sharia-compliant investments.
Implementasi Takaful Sebagai Sistem Asuransi Syariah Dalam Jual Beli Mobil pada PT. Mandiri Utama Finance Syariah di Kabupaten Bone Wulandari, Wiwi; Hamzah, Akzi; Hasbi, Hartas
Journal of Comprehensive Science Vol. 3 No. 9 (2024): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v3i9.843

Abstract

Takaful, as a form of sharia-based insurance, has an important role in providing protection collectively with the principle of mutual help in accordance with Islamic law. This sharia insurance is free from elements of riba, gharar, and speculation, making it a more suitable option for Muslims compared to conventional insurance. In the context of buying and selling, such as car buying and selling transactions at PT. Mandiri Utama Finance Syariah in Bone Regency, takaful is an important solution to provide protection against various risks that may occur in trading activities. This study will further examine the implementation of takaful in the practice of buying and selling in the Islamic financial sector. This study aims to find out the Implementation of Takaful as a Sharia Insurance System in Buying and Selling Cars at PT. Mandiri Utama Finance Syariah in Bone Regency. The type of research used is a type of qualitative research with an Islamic economic approach supported by the use of observation, interview and documentation methods in collecting the required data. The data sources used are primary data and secondary data. The collected data is then processed with steps, namely data reduction, data presentation, and data verification/conclusion drawn. The results of the study show that the car buying and selling system at PT. Mandiri Utama Finance Syariah Bone is that there are several advantages in buying and selling cars, namely sharia without usury interest, fixed installments until the end of the tenor, no penalties and fines with interest and clear contracts ahead and blessings.
Pengaruh Tingkat Pengetahuan Masyarakat Terhadap Minat Menggunakan Produk Bank Syariah (Studi pada Masyarakat Desa Carebbu, Kec. Awangpone, Kab. Bone) Kasmiati, Kasmiati; Zulkifli, Zulkifli; Hasbi, Hartas
Journal of Comprehensive Science Vol. 3 No. 10 (2024): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v3i10.2389

Abstract

Public knowledge about Islamic banks will also affect the public's view of Islamic banks themselves. Interest is an interest in something that can cause feelings of pleasure, interest, and prosperity. This study discusses the influence of the level of public knowledge on interest in using Islamic bank products. This research was conducted with the aim of finding out the level of public knowledge about using Islamic bank products. This study uses a quantitative research method. The data of this study used primary data with the distribution of questionnaires as many as 97 respondents. The sampling technique uses a simple random sampling technique. The results of this study show that there is a partial effect between the level of public knowledge on the interest in using Islamic bank products with a value of 15,280. Meanwhile, the coefficient test obtained a score of 70.8% and the rest was influenced by other factors. Thus, a small number of related variables are explained by the independent variables used in the study.
STRATEGI IMPLEMENTASI BRILINK SEBAGAI SALURAN PEMBAYARAN DIGITAL DI KALANGAN MASYARAKAT (Desa Uloe Kec. Dua Boccoe Kab. Bone) Muflif, Muh. Naufal; Hafid, Abd; Hasbi, Hartas
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Perkembangan digitalisasi sistem pembayaran mendorong lembaga perbankan untuk memperluas akses layanan keuangan hingga ke wilayah pedesaan guna mendukung inklusi keuangan. Bank Rakyat Indonesia (BRI) merespons hal tersebut melalui program BRILink sebagai bentuk branchless banking yang memanfaatkan peran agen lokal dalam menyediakan layanan pembayaran digital bagi masyarakat. Penelitian ini bertujuan untuk menganalisis strategi implementasi BRILink sebagai saluran pembayaran digital di kalangan masyarakat Desa Uloe, Kecamatan Dua Boccoe, serta mengkaji dampaknya terhadap perubahan pola transaksi keuangan masyarakat pedesaan. Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan melalui observasi, wawancara mendalam, dan dokumentasi terhadap agen BRILink serta masyarakat pengguna layanan. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan untuk memperoleh gambaran yang komprehensif mengenai implementasi layanan. Penelitian ini menggunakan pendekatan psikologis, sosiologis, ekonomi, dan teknologi untuk memahami tingkat penerimaan masyarakat terhadap layanan pembayaran digital. Hasil penelitian menunjukkan bahwa strategi implementasi BRILink di Desa Uloe berjalan secara adaptif dan kontekstual sesuai dengan karakteristik sosial masyarakat pedesaan. Pemilihan agen lokal yang dikenal, dipercaya, dan memiliki kedekatan sosial dengan masyarakat menjadi faktor utama dalam membangun kepercayaan terhadap layanan BRILink. Pelaksanaan layanan yang sederhana, disertai pendampingan langsung, serta konsistensi pelayanan agen mendorong meningkatnya penggunaan pembayaran non-tunai.
Analisis Penerapan Akuntansi Syariah Berdasarkan PSAK 109 Pada Proses Pengelolaan Dana Zakat Fitrah (Studi Kasus Pada Baitulmaal Munzalan Indonesia Cabang Bone) Hasnatang, Hasnatang; Mutalib, Ahmad Abdul; Hasbi, Hartas
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i1.6300

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi syariah berdasarkan PSAK109 pada proses pengelolaan dana zakat fitrah di Baitulmaal Munzalan Indonesia (BMI) Cabang Bone, yang meliputi aspek pencatatan, pengakuan, pengukuran, penyajian, dan pengungkapan, serta upaya peningkatan akuntabilitas dan transparansi pelaporan keuangan zakat fitrah. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif dan studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi yang berkaitan dengan pengelolaan dana zakat fitrah di BMI Cabang Bone selama bulan Ramadan. Teknik analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa proses pengelolaan dana zakat fitrah di BMI Cabang Bone telah menerapkan prinsip-prinsip dasar akuntansi syariah. Namun, dalam penerapannya masih terdapat beberapa aspek yang belum sepenuhnya sesuai dengan ketentuan PSAK 109, khususnya pada penyajian laporan keuangan dan pengungkapan informasi zakat fitrah secara lengkap. Meskipun demikian, BMI Cabang Bone telah melakukan berbagai upaya untuk meningkatkan akuntabilitas dan transparansi, antara lain melalui pencatatan yang lebih sistematis, pelaporan kepada muzakki, serta peningkatan pemahaman pengelola terhadap standar akuntansi syariah. Penelitian ini diharapkan dapat menjadi bahan evaluasi dan rekomendasi bagi lembaga pengelola zakat, khususnya di tingkat daerah, dalam meningkatkan kualitas pengelolaan dan pelaporan dana zakat fitrah sesuai dengan PSAK 109.
Analisis Akuntansi Dayn dan Qardh dalam Siklus Pendanaan Usaha Perorangan (Studi pada Usaha Kepiting Kembar di Kecamatan Tanete Riattang Timur, Kabupaten Bone) Arjunita, Sri; Arafah, Muh.; Hasbi, Hartas
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.8165

Abstract

Penelitian ini bertujuan untuk menganalisis sistem pencatatan akuntansi dalam pengelolaan siklus pendanaan usaha perorangan serta mengidentifikasi praktik dan kendala penerapan konsep qardh dan dayn pada Usaha Kepiting Kembar di Kecamatan Tanete Riattang Timur, Kabupaten Bone. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus melalui teknik wawancara, observasi, dan dokumentasi terhadap pemilik usaha sebagai informan utama. Hasil penelitian menunjukkan bahwa usaha belum menerapkan pencatatan akuntansi secara sistematis, sehingga seluruh transaksi pemasukan, pengeluaran, serta utang piutang masih bergantung pada ingatan tanpa adanya pencatatan tertulis maupun pembukuan yang terstruktur. Kondisi ini mengakibatkan tidak tersedianya informasi keuangan yang akurat untuk mengetahui laba, arus kas, maupun posisi kewajiban usaha secara tepat. Dalam aspek pendanaan, ditemukan bahwa praktik qardh dilakukan melalui pinjaman dari keluarga tanpa imbalan tambahan, sedangkan dayn terjadi dalam bentuk transaksi pembelian bahan baku secara tempo kepada pemasok. Secara prinsip, praktik tersebut telah mencerminkan konsep syariah, namun belum diikuti dengan sistem pencatatan yang memadai sehingga berdampak pada rendahnya transparansi dan lemahnya pengendalian keuangan usaha. Kendala utama yang dihadapi meliputi rendahnya literasi akuntansi, keterbatasan sumber daya manusia, serta tidak tersedianya sistem pencatatan sederhana yang dapat digunakan secara konsisten oleh pelaku usaha. Oleh karena itu, diperlukan penerapan pencatatan akuntansi sederhana yang sesuai dengan kapasitas usaha mikro guna meningkatkan kualitas pengelolaan keuangan serta mendukung keberlanjutan usaha di masa mendatang.
Analysis of Fee Based Income Recognition in E-Money Transactions on Muamalat DIN Based on Psak 72 Nadyah, Dyah; Idayanti, Rini; Hasbi, Hartas
MALIA: Journal of Islamic Banking and Finance Vol 10, No 1 (2026): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v10i1.36682

Abstract

This study examines the calculation and recognition of Fee Based Income from e-money transactions in the Muamalat Digital Islamic Network (DIN) application at Bank Muamalat KCP Bone based on PSAK 72. The purpose of this study is to analyze how Fee Based Income is calculated and recognized in digital banking services while ensuring that the practice remains in line with accounting standards and sharia principles. This research uses a descriptive qualitative approach with field research methods. Data were collected through interviews with branch supervisors, customer service officers, and tellers, supported by documentation of e-money transactions carried out through the Muamalat DIN application. The results show that the calculation of Fee Based Income is performed automatically through a system integrated with the bank’s core banking system, so branch employees are not involved in manual calculations. The administrative fee is clearly displayed before the customer confirms the transaction, reflecting transparency in service delivery. Revenue recognition is carried out only after the transaction has been successfully completed and the customer has received the intended service. This practice is consistent with PSAK 72, particularly the principle that revenue is recognized after performance obligations have been fulfilled. The findings also indicate that the Muamalat DIN digital transaction system contributes positively to stable non-financing income, strengthens the reliability of fee recording, and maintains compliance with sharia principles in banking services at the branch level.
Co-Authors Akbar, Andi Heriasdiva Akram, Akram Ananda, Dhea Tri Arafah, Muh Arifin Sahaka, Arifin Arjunita, Sri Dayanty, Wisky Eliana Eliana Fadilah, Ika Nur Fajerin, Nur Hafid, Abd Hamzah, Akzi Haslindah, Haslindah Hasnatang, Hasnatang Idayanti, Rini Irawan, Adhe Isyana, Ina Kamiruddin Kamiruddin Kasmiati Kasmiati Kirana Lestari, Irma Marifat, Nurul Misnawati Misnawati Muflif, Muh. Naufal Muhammad Firdaus Muhammad Yusuf Mutalib, Ahmad Abdul Nadyah, Dyah 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