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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar METHODIKA: Jurnal Teknik Informatika dan Sistem Informasi QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Ekonomi Syariah Pelita Bangsa Al-Mutsla: Jurnal Ilmu-Ilmu Keislaman dan Kemasyarakatan Jurnal Ar-Ribh Duta Pharma Journal Jurnal Informatika dan Perancangan Sistem (JIPS) Journal of Humanities and Social Studies Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Pangale Journal of Forestry and Environment Journal of Accounting, Economics, and Business Education IECON: International Economics and Business Conference Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Publikasi Manajemen Informatika
Sumarlin
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ANALISA DAN PERANCANGAN SISTEM INFORMASI PELATIHAN PADA PALANG MERAH INDONESIA (PMI) CABANG PEMATANG SIANTAR Sumarlin
JURNAL INFORMATIKA DAN PERANCANGAN SISTEM (JIPS) Vol 1 No 1 (2019): Volume 1, No 1: Januari 2019
Publisher : Prodi Teknik Informatika (S1) Institut Teknologi dan Bisnis Indonesia

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

Abstract

Perkembangan dunia informasi yang semakin meningkat seiring dengan semakin berkembangnya ilmu pengetahuan dan teknologi komputer yang mampu menunjang berbagai kebutuhan. Ketersediaan akses informasi yang cepat dan akurat telah menjadi suatu kebutuhan utama dalam sebuah instansi ataupun perusahaan. Oleh karena itu, sarana yang cepat dan tepat untuk mengakses, mengolah dan menyimpan sumber informasi telah menjadi bagian yang tak terpisahkan dalam kegiatan usaha. Penelitian dilakukan pada Kantor Palang Merah Indonesia (PMI) Cabang Pematang Siantar. Hasil dari pembahasan yang dilakukan pada bab sebelumnya, maka dapat diambil kesimpulan yang dapat berfungsi sebagai bahan masukan bagi pihak PMI cabang Pematang Siantar. Penulis merancang suatu sistem yang dihasilkan berdasarkan uraian yang telah tercantum pada bab-bab terdahulu. Dari hasil pembahasan dapat disimpulkan sebagai berikut :Pengolahan data pada PMI cabang Pematang Siantar masih mengunakan Ms Excel, sehingga data tidak terpadu dan proses pencarian data kurang efektif dan masih relatif membutuhkan waktu yang lama. Dengan melihat masalah diatas, maka penulis merancang sebuah sistem informasi berbasis web yang multiuser dan menggunakan database MySql sehingga akses informasi lebih cepat dan akurat. Hasil dari Sistem Informasi yang penulis rancang adalah agar memudahkan mendapatkan informasi relawan, pelatih, spesialis pelatihan, materi pelatihan serta kegiatan pelatihan yang dilakukan PMI cabang pematang siantar.
Integrasi Konsep Amanah dalam Shariah Enterprise Theory: Tinjauan Literatur Komprehensif M, Riska Amalia; Lince Bulutoding; Sumarlin
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1151

Abstract

This study presents a comprehensive review of the integration of the concept of trust in Shariah Enterprise Theory (SET) in the context of Sharia-based business. Using library research methods, this article analyzes various literature sources related to the concept of trust in SET, with a focus on Sharia principles that prioritize transparency, justice and business ethics. The results of the analysis show that the concept of trust plays a crucial role in ensuring integrity and trust in Sharia-based business operations. SET was born from the belief in the Oneness of Allah and the interconnectedness of humans as caliphs in resource management. The distribution of wealth or added value in SET does not only apply to participants directly involved, but also to parties involved indirectly, reflecting the principles of justice and equality in Islam. SET also proposed the concept of disclosing social responsibility and linking it to the principle of trust, emphasizing the importance of transparency, accountability and sustainability in Sharia-based business operations. By understanding the roles and responsibilities of various parties, SET promotes the principle of trust in Sharia business management, creating an ethical, fair and sustainable business environment in accordance with Islamic values.
PEMBINAAN MASYARAKAT DALAM PEMBUATAN BRIKET DARI LIMBAH PADAT KOPRA Adriansyah; Sumarlin; Ndibale, Wa; Rosdiana; Ilham; Wibowo, Dwiprayogo
Qardhul Hasan: Media Pengabdian kepada Masyarakat Vol. 9 No. 1 (2023): APRIL
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/qh.v9i1.6691

Abstract

Peningkatan ilmu pengetahuan bagi masyarakat desa tentu perlu pembinaan dalam mengelola limbah menjadi bahan yang bermanfaat untuk meningkatkan taraf hidup dan pengetahuan masyarakat. Pentingnya dukungan dari semua pihak menjadi kunci kesejahteraan masyarakat desa dalam membagikan ilmu pengetahuan yang bermanfaat. Terkhusus dalam naskah ini, kami menghadirkan cara-cara pembuatan briket berbahan dasar dari limbah padat kopra dan pengujian ilmiahnya bagi masyarakat Desa Mawa, Kecamatan Wawonii Utara, Kabupaten Konawe Kepulauan. Metode yang dilakukan dalam kegiatan kemasyarakatan ini yaitu sosialisasi cara-cara pembuatan briket dari pencampuran sabut dan tempurung kelapa sebagai bahan baku, karbonasi, penghalusan. Kemudian hasil karbonasi dicampurkan dengan tepung tapioka, pencetakan, pengeringan, dan uji coba hasil briket yang dibuat dalam skala laboratorium. Hasil uji laboratorium dari karakteristik fisik menunjukkan nilai kalor briket yang telah dibuat dapat mencapai 5551,90 Kal/g, kadar air 6,06527%, kadar abu 5,1929% dan kadar zat mudah menguap14,7065%. Hal ini menunjukkan bahwa briket yang dihasilkan sangat baik dan sudah memenuhi sesuai dengan Standar Nasional Indonesia (SNI No.01-6235-2000) sehingga produk ini dapat dikomersilkan untuk meningkatkan pendapatan dan pemanfaatan bagi Desa Mawa.
PRINCIPAL’S STRATEGY IN DEVELOPING STUDENT DISCIPLINE AT STATE MIDDLE SCHOOL 3 BONTONOMPO, GOWA REGENCY Nurul Anggraeni; Ardiansyah; Sumarlin
JOURNAL OF HUMANITIES AND SOCIAL STUDIES Vol. 2 No. 03 (2024): AUGUST 2024
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

The purpose of this study was to determine the principal's strategy in fostering student discipline and what are the supporting and inhibiting factors. This research approach is qualitative with a descriptive qualitative research format. The data sources for this study were the principal, vice principal for student affairs and homeroom teachers. Data collection techniques were in the form of observation, interviews and documentation. The results of this study are the principal's strategy in fostering student discipline. The results of this study are the principal's strategy in fostering student discipline, namely. a) Enforcing clear rules consistently and comprehensively which are marked by several clear rules posted in the classroom and understanding what is prohibited in the school. b) Providing examples and behaving positively at school such as arriving on time, dressing neatly when entering the classroom, and picking up and shaking hands with students in the morning. c) Availability of counseling services carried out by BK in fostering student discipline character such as direct guidance to students who violate and home visits. d) Giving awards and rewards to students who excel, exemplary students, and inspired students during the flag ceremony. e) Parent-student association program and community policing involvement in fostering student discipline such as using a perspective approach. The inhibiting factor is a strong environmental change because students come from different family backgrounds.
Penerapan Standar Akuntansi Pemerintahan Dalam Bingkai Metafora Amanah Sebagai Upaya Meningkatkan Kualitas Laporan Keuangan nengsih, sriwahyuni; Sumarlin; Jannah, Raodahtul
Journal of Accounting, Economics, and Business Education VOL 2, NO 1 (2024): JAEBE, MEI 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i1.2262

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Standar Akuntansi Pemerintahan (SAP) No. 1 pada BPKAD Kabupaten Jeneponto dalam mewujudkan kualitas laporan keuangan yang baik dengan metafora amanah sebagai acuan untuk kepentingan masyarakan Kabupaten Jeneponto. Metode yang digunakan dalam penelitian ini yaitu penelitian kualitatif pendekatan fenomenologis. Penelitian ini menggunakan data subjek yang diperoleh melalui pengumpulan data melalui wawancara. Hasil penelitian ini menunjukkan bahwa Salah satu upaya meningkatkan kualitas laporan keuangan yang baik maka informasi yang diperoleh dari BPKAD Kabupaten Jeneponto tersebut telah disusun berdasarkan Standar Akuntansi Pemerintahan (SAP) No. 1 dan isinya memberikan informasi tentang pelaksanaan anggaran dan posisi keuangan Pemerintahan. Pemerintahan BPKAD Kabupaten Jeneponto dimana sejak dulu sudah menerapkan konsep amanah di dalam pembuatan laporan keuangan sesuai prinsip akuntabilitas dan transparansi yang diterapkan juga sudah memenuhi indikator kualitas laporan keuangan pemerintah, hal ini dapat dibuktikan dengan adanya laporan keungan yang dibuat sebagai bukti pertanggungjawaban pemerintahan. This research aims to find out how to implement Government Accounting Standards (SAP) No. 1 at BPKAD Jeneponto Regency in realizing good quality financial reports with the metaphor of trust as a reference for the interests of the people of Jeneponto Regency. The method used in this research is qualitative research with a phenomenological approach. This research uses subject data obtained through data collection through interviews. The results of this research indicate that one of the efforts to improve the quality of good financial reports is that the information obtained from BPKAD Jeneponto Regency has been prepared based on Government Accounting Standards (SAP) No. 1 and its contents provide information about budget implementation and the Government's financial position. The BPKAD government of Jeneponto Regency, which has long implemented the concept of trust in the preparation of financial reports in accordance with the principles of accountability and transparency applied, has also met the quality indicators of government financial reports, this can be proven by the existence of financial reports prepared as proof of government accountability.
Implementation of Sharia-Based AI to Enhance SME Performance Maulana; Usman Jafar; Murtiadi Awaluddin; Sumarlin
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/qkb7qh05

Abstract

This study explores the application of Artificial Intelligence (AI) based on Islamic principles within the small and medium-sized enterprises (SMEs) sector in Indonesia. With a focus on ethical aspects aligned with Sharia values, the research identifies AI's potential to enhance operational efficiency, consumer trust, and business reputation for SMEs operating in predominantly Muslim markets. Using a qualitative literature review approach, the study analyzes previous findings related to Sharia-compliant AI applications, highlighting benefits such as increased consumer loyalty through principles of fairness, transparency, and integrity. The results reveal that Sharia-based AI can contribute to sustainable business practices, providing a competitive advantage in markets sensitive to ethical considerations. Additionally, the research emphasizes that Sharia-compliant AI design is more accessible to SMEs with limited resources, supporting smoother adoption and increased operational sustainability. Recommendations include developing supportive policies for ethical AI integration, fostering affordable AI solutions, and further encouraging empirical research to evaluate the long-term financial and social impacts of Sharia-based AI on SMEs. This study contributes to the growing body of knowledge on ethical AI in business and provides practical guidance for policymakers, technology developers, and SMEs seeking to integrate Sharia-compliant AI for enhanced competitiveness and consumer loyalty.
MASLAHAH-BASED AGENCY: AN EPISTEMOLOGICAL CRITIQUE OF INDIVIDUALISTIC RATIONALITY IN CONVENTIONAL AGENCY THEORY Amirudin; Sumarlin; Abdullah, Wahyuddin
Journal of Development Economics and Digitalization, Tourism Economics Vol. 2 No. 3 (2025): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v2i3.2436

Abstract

Conventional agency theory, rooted in the assumptions of individualistic rationality and contractual relations between principals and agents, exhibits fundamental limitations when applied to Islamic financial systems that emphasize spiritual, ethical and social values. The opportunistic and conflict of interest assumptions in this theory are seen as incompatible with the principles of trust, tawhid, and maslahah that are at the core of Islamic economic ethics. This study aims to critically examine the epistemological structure of conventional agency theory and reformulate it into an Islamic value framework through a conceptual literature study approach and content analysis of Scopus, DOAJ, and SINTA indexed scientific literature in the period 1998-2025. The results of the study show that the Islamic Ethical Agency Framework (IEAF), which is built on four main pillars of tawhid, amanah, maslahah, and dual governance can be a more suitable theoretical alternative in bridging the principal-agent relationship ethically and transcendental. With IEAF, the Islamic financial system can be directed not only to achieve economic efficiency, but also encourage sustainable moral and social transformation. The findings provide an important conceptual contribution to the development of Islamic agency theory and the strengthening of Islamic value-based financial governance.
PERAN BMT AL-AMANAH DALAM MENINGKATKAN AKSES PEMBIAYAAN SYARIAH BAGI PELAKU USAHA DI KABUPATEN SINJAI Rosmah; Kamaruddin Arsyad; Sumarlin
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 6 No 4 (2025): Juli
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.v6i4.58154

Abstract

Abstrak Penelitian Artikel ini bertujuan untuk menelusuri peran BMT Al-Amanah dalam meningkatkan akses pembiayaan bagi pelaku usaha mikro di kabaupaten sinjai. Penelitian ini dilakukan dengan menggunakan metode literasi dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa BMT Al-amanah berkontribusi dalam penyediaan berbagai produk pembiayaan syariah seperti murabahah, mudharabah, dan qardhul hasan yang sesuai dengan kebutuhan usaha mikro. Selain pembiayaan, BMT al-amanah juga memberikan pendampingan usaha dan edukasi literasi keuangan syariah. Tantangan yang dihadapi meliputi keterbatasan modal, rendahnya literasi keuangan masyarakat, dan risiko kredit. Penelitian ini merekomendasikan penguatan kolaborasi antara BMT al-amanah, pemerintah, dan lembaga zakat untuk memperluas akses dan memperkuat inklusi keuangan syariah Kata Kunci: BMT, Al-Amanah, Pemibiayaan Syariah, dan Usaha Mikro   Abstract This article explores the role of BMT Al-Amanah in increasing access to financing for micro business actors in the Sinjai district. This research was conducted using a literacy method with a qualitative approach. The results of the study show that BMT Al-amanah contributes to the provision of various sharia financing products such as murabahah, mudharabah, and qardhul hasan that are by the needs of micro businesses. In addition to financing, BMT al-amanah also provides business assistance and education on Islamic financial literacy. The challenges faced include limited capital, low public financial literacy, and credit risk. This study recommends strengthening collaboration between BMT al-amanah, the government, and zakat institutions to expand access and strengthen Islamic financial inclusion. Keywords: BMT, Al-Amanah, Sharia Financing, and Micro Enterprises
PERAN BANK SYARIAH INDONESIA (BSI) DALAM MENDUKUNG DAN MENDORONG INDUSTRI HALAL DI SULAWESI SELATAN Nachda Alyaditha; Kamaruddin Arsyad; Sumarlin
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 7 No 1 (2025): Oktober
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.v7i1.58316

Abstract

Abstrak Artikel ini membahas peran Bank Syariah Indonesia (BSI) dalam mendukung dan mendorong pertumbuhan industri halal di Sulawesi Selatan. Dengan pendekatan deskriptif kualitatif, penelitian ini menganalisis bagaimana BSI berkontribusi melalui pembiayaan syariah, pendampingan UMKM, serta penguatan ekosistem halal di tingkat lokal. Temuan menunjukkan bahwa Sulawesi Selatan memiliki potensi besar sebagai pusat industri halal, ditunjang oleh sektor unggulan seperti makanan halal, wisata ramah Muslim, dan kosmetik halal. BSI memainkan peran penting dalam memperluas akses keuangan syariah, mendampingi pelaku usaha, dan mendorong percepatan sertifikasi halal. Dukungan BSI juga terlihat dari digitalisasi layanan seperti Portal UMKM BSI dan Portal Salam Digital. Meski terdapat tantangan seperti keterbatasan literasi keuangan dan infrastruktur, kolaborasi antara BSI, pemerintah, dan lembaga terkait membuka peluang besar untuk menjadikan Sulawesi Selatan sebagai kawasan strategis industri halal di Indonesia Timur. Kata Kunci: Bank Syariah Indonesia, industri halal, Sulawesi Selatan, UMKM, keuangan syariah   Abstract This article explores the role of Bank Syariah Indonesia (BSI) in supporting and promoting the halal industry in South Sulawesi. Using a descriptive qualitative approach, the study analyzes BSI’s contributions through Islamic financing, SME mentoring, and strengthening the local halal ecosystem. The findings reveal that South Sulawesi has strong potential to become a halal industry hub, driven by key sectors such as halal food, Muslim-friendly tourism, and halal cosmetics. BSI plays a vital role in expanding access to Islamic financial services, assisting business actors, and accelerating halal certification. Its support is also evident in the digitalization of services such as the BSI SME Portal and Salam Digital Portal. Despite challenges like limited financial literacy and infrastructure, collaboration between BSI, the government, and related institutions presents a significant opportunity to establish South Sulawesi as a strategic halal industrial zone in Eastern Indonesia. Keywords: Bank Syariah Indonesia, halal industry, South Sulawesi, SMEs, Islamic finance
INTEGRASI ESG (ENVIRONMENT, SOCIAL, AND GOVERMANCE) PADA KEUANGAN SYARIAH DALAM PEMBANGUNAN SISTEM BERKELANJUTAN Muhammad Asnur; Wahyuddin Abdullah; Sumarlin
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 7 No 1 (2025): Oktober
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.v7i1.59804

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis integrasi prinsip Environmental, Social, and Governance (ESG)  dalam mendukung pembangunan berkelanjutan. Pendekatan yang digunakan adalah kualitatif dengan metode studi kasus dan analisis deskriptif.  Metode wawancara  mendalam dengan praktisi keuangan syariah, akademisi, dan pemangku kepentingan lainnya, serta studi dokumen terhadap laporan tahunan, regulasi, dan kebijakan terkait ESG untuk mendapatkan informasi mendalam . Hasil penelitian menunjukkan bahwa integrasi ESG dalam keuangan syariah memberikan kontribusi signifikan terhadap keberlanjutan ekonomi dan sosial, serta meningkatkan daya tarik lembaga keuangan syariah di mata investor global. Produk-produk keuangan seperti sukuk hijaudan pembiayaan ramah lingkungan menjadi instrumen strategis dalam mendukung tujuan pembangunan berkelanjutan. Namun demikian, tantangan tetap ada, terutama dalam hal kesenjangan standar pengukuran ESG dan keterbatasan regulasi yang mengakomodasi prinsip syariah secara holistik. Simpulan, bahwa meskipun terdapat hambatan, potensi integrasi ESG dalam keuangan syariah sangat besar. Untuk mewujudkan hal tersebut, diperlukan kolaborasi lintas sektor dalam penyusunan standar, pengembangan infrastruktur produk keuangan berbasis ESG, serta peningkatan kapasitas sumber daya manusia. Dengan langkah-langkah ini, keuangan syariah berpeluang memainkan peran strategis dalam mewujudkan pembangunan yang inklusif, berkelanjutan, dan adaptif terhadap tantangan global.Kata kunci:ESG, Keuangan Syariah, Pembangunan, Investasi, dan Tata Kelola Kata Kunci: ESG, Keuangan Syariah, Pembangunan, Investasi, dan Tata Kelola   Abstract This research aims to analyze the integration of Environmental, Social, and Governance (ESG) principles in supporting sustainable development. The approach used is qualitative with case study method and descriptive analysis. The method of in-depth interviews with Islamic finance practitioners, academics, and other stakeholders, as well as document studies of annual reports, regulations, and policies related to ESG to obtain in-depth information. The results show that the integration of ESG in Islamic finance contributes significantly to economic and social sustainability, and increases the attractiveness of Islamic financial institutions in the eyes of global investors. Financial products such as green sukuk and green financing are becoming strategic instruments in supporting sustainable development goals. However, challenges remain, especially in terms of the gap in ESG measurement standards and limited regulations that accommodate Islamic principles holistically. We conclude that despite the obstacles, the potential for ESG integration in Islamic finance is enormous. To realize this, cross-sector collaboration in standard setting, infrastructure development of ESG-based financial products, and human resource capacity building are required. With these steps, Islamic finance has the opportunity to play a strategic role in realizing development that is inclusive, sustainable and adaptive to challenges Keywords: ESG, Islamic Finance, Development, Investment and Governance
Co-Authors Abdilah, Nurullah Asep Abdullah, Wahyuddin Adriansyah Ali Akbar Syah, Arrahim Ameliyani, Rizki Amirudin Ardiansyah Arifin, Nurfadillah Annisa Arlinda Hafid, Eka Della Fadhilatunnisa Demma semu, Yulsan Duka, Irene Oktaviani ILHAM Indah Rayani Jamaluddin Majid Kamaruddin Kamaruddin Arsyad Kamus Lince Bulutoding M, Riska Amalia M. Hidayat M. Syukri Maulana Moruk, Fransiskus Xaverius Muhamatsakree Manyunu Muhammad Asnur Murtiadi Awaluddin Muslimin Kara Nabila, Sri Nurul Nachda Alyaditha Ndibale, Wa nengsih, sriwahyuni Nur Al-Fidha Nur Rahmah Sari Nur Sakinah Irman Nurkhaerun Nisa Nurul Anggraeni Perkasa, Dwilie Patih Rahmawati Raodahtul Jannah Raodatul Jannah Rithwan Bernadus Rissi Roby Aditiya Rosdiana Rosmah Sardawi Syariati, Namla Elfa Tenri, Andriani Tolan, Sanrina Usman Jafar Wahyuddin Abdullah Wibowo, Dwiprayogo Yohanis Malelak Zikra Safwa Anzani