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FIQH ECOLOGY-BASED GREEN BANKING FRAMEWORK: A MODEL FOR ENVIRONMENTALLY FRIENDLY CORPORATE SOCIAL RESPONSIBILITY Amiruddin, Muhammad Majdy; Qaed, Issa; Husain, Saddan
Tadayun: Jurnal Hukum Ekonomi Syariah Vol. 5 No. 1 (2024)
Publisher : Program Studi Hukum Ekonomi Syariah, Fakultas Syariah, Universitas Islam Negeri (UIN) Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/tadayun.v5i1.315

This research aimed to develop a Green Banking framework based on the principles of Fiqh Ecology, implemented through CSR initiatives in Indonesian sharia banking. A qualitative methodology was employed, including literature review and policy analysis tools, along with coding analysis to discern primary themes from collected data. Regulations and policies related to environmental protection in the banking sector, such as Law No. 7 of 1992 on Banking (amended by Law No. 10 of 1998), Law No. 32 of 2009 on Environmental Protection and Management (UUPPLH), Bank Indonesia Regulation No. 7/2/PBI/2005, Bank Indonesia Circular Letter No. 7/3/DPNP, and green financing regulations, align with the principles of Fiqh Ecology in Sharia banking. The integration of Fiqh Ecology and corporate social responsibility (CSR) into the Green Banking framework has produced significant outcomes. The principles of Fiqh Ecology—Balance (Mizan), Responsibility (Amanah), Prohibition of Destruction (Fasad fil Ardh), Maintenance (Hifz), and Sustainability (Istidamah)—are reflected in the CSR policies of Islamic banking. These policies include initiatives such as environmental risk assessments in credit decisions, creating green financial products, funding policies for eco-friendly projects, annual carbon footprint reporting, collaboration with NGOs, investment in renewable energy, and public campaigns. Abstrak Penelitian ini bertujuan mengembangkan kerangka Perbankan Hijau berdasarkan prinsip-prinsip Fikih Ekologi dan diimplementasikan melalui inisiatif CSR di perbankan syariah Indonesia. Metodologi yang digunakan adalah kualitatif, meliputi tinjauan literatur dan alat analisis kebijakan, serta analisis kode untuk mengidentifikasi tema utama dari data yang dikumpulkan. Regulasi dan kebijakan terkait perlindungan lingkungan di sektor perbankan, seperti UU No. 7 Tahun 1992 tentang Perbankan (diubah oleh UU No. 10 Tahun 1998), UU No. 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup (UUPPLH), Peraturan Bank Indonesia No. 7/2/PBI/2005, Surat Edaran Bank Indonesia No. 7/3/DPNP, serta regulasi pembiayaan hijau, sejalan dengan prinsip Fikih Ekologi dalam konteks perbankan syariah. Penggabungan Fikih Ekologi dan corporate social responsibility (CSR) dalam kerangka Perbankan Hijau menghasilkan hasil yang signifikan. Prinsip Fikih Ekologi, yaitu Keseimbangan (Mizan), Tanggung Jawab (Amanah), Larangan Pengrusakan (Fasad fil Ardh), Pemeliharaan (Hifz), dan Keberlanjutan (Istidamah), tercermin dalam kebijakan CSR perbankan syariah. Kebijakan ini mencakup inisiatif seperti penilaian risiko lingkungan dalam keputusan kredit, penciptaan produk keuangan hijau, kebijakan pendanaan proyek ramah lingkungan, pelaporan jejak karbon tahunan, kerja sama dengan LSM, investasi dalam energi terbarukan, dan kampanye publik.

ADAPTABILITY OF THE ACCOUNTANT PROFESSION: MENGGALI MAKNAKEBERADAAN PROFESI AKUNTAN DALAM MENAVIGASI TANTANGAN DAN MEMPERTAHANKAN RELEVANSI DI ERA TRANSFORMASI DIGITAL Eka Putra, Moh. Rizqy; Sukma Wati, Nur; Husain, Saddan; Rismala
Jurnal Bisnis dan Kewirausahaan Vol. 13 No. 1 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v13i1.4517

This research aims to analyze the roles and functions of accountants and auditors in the context of the digital transformation era, including the challenges and opportunities they face. The research method employed is qualitative descriptive. The findings indicate that the role of the accounting profession in addressing challenges and leveraging opportunities in the digital transformation era is crucial. Accountants not only serve as conventional "bean-counters" but also as business partners providing interpretation and recommendations for strategic decision-making. Despite technological advancements such as automation and artificial intelligence posing threats to traditional accountant roles, they also present new opportunities for expanding roles as analysts and strategic advisors. To remain relevant and make significant contributions in the digital transformation era, accountants need to develop a strategic approach encompassing holistic business understanding, mastery of technological implementation, and the ability to generate greater strategic value. By adopting these strategies, accountants can sustain the relevance of their profession and make significant contributions in the digital transformation era

The Financial Literacy and Simple Bookkeeping Training for Micro, Small and Medium Enterprises in Mattirotasi Village Husain, Saddan; sahara, Ira
IMPOWERMENT SOCIETY Vol 6 No 1 (2023): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v6i1.950

Micro, Small and Medium Enterprises are the drivers of the people's economy. In a number of conditions, MSMEs are the wheels of economic rotation for the Indonesian nation. The MSME development strategy is needed so that the business being carried out progresses. If no strategy is used, it can result in the business being run in place, initiative is an answer for a change both in terms of administration and product promotion. Of course it will be an interesting concern if strengthening the economy will further strengthen the people-based economy. The service method uses Community Based Research (CBR) which is a service model that prioritizes community needs and actively conducts research that combines various elements of society to answer challenges that arise within the community itself. The result of this service is that the community understands the importance of simple bookkeeping in developing a business or business being run. Direct practice in the dedication process becomes an integral part of the dedication implementation process. In addition, the support from the Mattirotasi village government was extraordinary, as evidenced by its involvement in the community service process.

Application Of Statement Of Financial Accounting Standards (Psak) No. 109 To The National Amil Zakat Agency (Baznas) Of Sidenreng Rappang Regency Ismayanti; Hamid, Abdul; Husain, Saddan
Islamic Financial And Accounting Review Vol 1 No 1 (2022): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i1.3201

The Indonesian Accounting Association (IAI) establishes a Statement of Financial Accounting Standards is one of the obligations that must be applied by sharia entities, especially in PSAK No.109 concerning zakat accounting to become an Organizational guideline Zakat managers in the presentation of financial statements. The development of zakat management organizations must pay attention to the provisions of PSAK No.109 in presenting financial statements. This study aims to determine the application of Statement of Financial Accounting Standards No.109 concerning zakat accounting, both in terms of recognition, measurement, presentation, and disclosure at the National Amil Zakat Agency (BAZNAS) Kab. Sidrap. This research uses qualitative proximity to the type of field research (Field Research) or phenomenology. The data analysis techniques used are data reduction (data reduction) data presentation (data display) conclusion drawing (verification). The results of this study show that: (1) recognition and measurement of the amyl zakat body of the district. Sidrap has complied with PSAK No.109. This is based on the recognition of amyl in the event of receipt of ZIS, the determination of the fair value if the muzakki disburses non-cash, the amylpart pem determines the amount or percentage of the mustahiq share. Measurements are not carried out due to the absence of non-cash assets that have been damaged, caused by amyl or vice versa. The accounting treatment has been implemented but in the recording there are still some conditions that have not been fully applied. (2) Presentation and disclosure of BAZNAS Kab. Sidrap has complied with PSAK No.109. Financial statements that have been presented amyl based on PSAK No.109. The report on changes in managed assets is not reviewedn because there are no assets managed by BAZNAS Kab. Sidrap. Amil revealed the existence of nonhalal funds, revenue and distribution policies, reasons, and the performance of amyl for one period.

THE INFLUENCE OF THE MAQASHID SHARIA INDEX AND PROFITABILITY ON THE FINANCIAL PERFORMANCE OF SHARIA BANKING LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2020-2022 Rasmi; Said, Zainal; Husain, Saddan
Islamic Financial And Accounting Review Vol 1 No 2 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i2.10659

Sharia banking has the aim of seeking maximum profits to improve the financial performance of sharia banking in Indonesia. If sharia banking can achieve these goals, it can be considered to have good financial performance. The aim of this research is to find out whether there is an influence of the sharia maqashid index and profitability on the financial performance of sharia banking by using sharia banking data listed on the Indonesia Stock Exchange in 2020-2022. The benefit of this research is as a data reference for parties interested in information on the financial performance of Sharia Banks listing on the Indonesian Stock Exchange. This study employs a quantitative method with a descriptive approach. The type of research used is associative research. The data collection technique used in this study is documentation, by collecting financial reports of Islamic banks listed on the Indonesia Stock Exchange from 2020 to 2022. The type of data in this study is secondary data. The data analysis techniques used in this study are the Maqashid Sharia Index ratio, the profitability ratio of Return On Equity (ROE), the financial performance ratio of Quick Ratio (QR), and the data analysis technique uses multiple correlation analysis. The results of this study show that the Maqashid Sharia Index significantly influences the financial performance of Islamic banks listed on the Indonesia Stock Exchange from 2020 to 2022. Profitability, measured by Return On Equity (ROE), also significantly affects the financial performance of Islamic banks listed on the Indonesia Stock Exchange from 2020 to 2022, based on hypothesis testing. Therefore, the Maqashid Sharia Index and profitability, measured by Return On Equity (ROE), significantly impact the financial performance of Islamic banks listed on the Indonesia Stock Exchange from 2020 to 2022, based on hypothesis testing. Research suggestions to Sharia Banking is to further improve its financial performance so that can attract more investors to invest in this research useful in providing insight into significant factors influences financial performance, so it can be used to develop strategies which is more effective and provides relevant information for making decisions better investment in the Sharia Banking sector.

Application of SAK ETAP to The Financial Statements of KSP Syafit Mandiri Marawi Pinrang Based on Sharia Accounting Annisa; Husain, Saddan
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3278

This study aims to determine the suitability of the financial statements made by KSP Syafit Mandiri Marawi Pinrang with SAK ETAP and the use of Islamic accounting principles in the financial statements of KSP Syafit Mandiri Marawi Pinrang. This research is a type of qualitative research using a phenomenological approach in data collection. The data processed is the financial report of KSP Syafit Mandiri Marawi Pinrang in 2020. The data collection and processing techniques use the methods of observation, interviews, and documentation. The validity test of the data used is the credibility test. While the data analysis techniques used are data collection, data reduction, data presentation and drawing conclusions. The results showed that KSP Syafit Mandiri Marawi made a financial report consisting of a balance sheet, Remaining Operating Income (SHU) and SH distribution plans. So it can be concluded that the financial statements of KSP Syafit Mandiri Marawi Pinrang are not in accordance with SAK ETAP. In addition, there are naming of account posts that are not in accordance with SAK ETAP in the financial statements made. The financial statements made by KSP Syafit Mandiri Marawi Pinrang are in accordance with the principle of responsibility, the principle of justice but not yet fully in accordance with the principle of truth. This is because KSP Syafit Mandiri Marawi Pinrang does not make a cash flow report, a statement of changes in equity and notes to its financial statements. Keywords: SAK ETAP, Financial Statements, Sharia Accounting

Profit Accountability in Small and Medium Enterprises: An Islamic Accounting Perspective Husain, Saddan
Jurnal Ar-Ribh Vol 8, No 1 (2025): April 2025
Publisher : Universitas Muhammadiyah Makassar

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

This study explores the concept of profit accountability in Small and Medium Enterprises (SMEs) from an Islamic accounting perspective, with a specific focus on SMEs in Bantaeng Regency, South Sulawesi, Indonesia. Recognizing SMEs as vital contributors to regional economic development, this research addresses the limited understanding of how profit is perceived and managed within such enterprises, especially under religious and cultural values. Employing a qualitative field research design, data were collected through interviews, observations, and documentation involving 29 SME actors and local cooperative agencies. Data validity was ensured through triangulation and assessed using the criteria of credibility, transferability, dependability, and confirmability. The findings reveal that SME actors tend to maintain informal and basic financial records. More importantly, the notion of accountability extends beyond human stakeholders to a spiritual accountability to Allah SWT, reflecting the integration of religious values in business practices. Profit, in this context, is not merely financial but also encompasses non-material dimensions such as health, social relationships, knowledge, and spiritual fulfillment. This study contributes to the literature on Islamic accounting by providing a contextual understanding of accountability and profit, offering insights for policymakers and practitioners seeking to support SME development in socio-religious settings.

Profit Accountability in Small and Medium Enterprises: An Islamic Accounting Perspective Husain, Saddan
Jurnal Ar-Ribh Vol. 8 No. 1 (2025): April 2025
Publisher : Universitas Muhammadiyah Makassar

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

This study explores the concept of profit accountability in Small and Medium Enterprises (SMEs) from an Islamic accounting perspective, with a specific focus on SMEs in Bantaeng Regency, South Sulawesi, Indonesia. Recognizing SMEs as vital contributors to regional economic development, this research addresses the limited understanding of how profit is perceived and managed within such enterprises, especially under religious and cultural values. Employing a qualitative field research design, data were collected through interviews, observations, and documentation involving 29 SME actors and local cooperative agencies. Data validity was ensured through triangulation and assessed using the criteria of credibility, transferability, dependability, and confirmability. The findings reveal that SME actors tend to maintain informal and basic financial records. More importantly, the notion of accountability extends beyond human stakeholders to a spiritual accountability to Allah SWT, reflecting the integration of religious values in business practices. Profit, in this context, is not merely financial but also encompasses non-material dimensions such as health, social relationships, knowledge, and spiritual fulfillment. This study contributes to the literature on Islamic accounting by providing a contextual understanding of accountability and profit, offering insights for policymakers and practitioners seeking to support SME development in socio-religious settings.

THE APPLICATION OF THE CAPITAL ASSET PRICING MODEL (CAPM) METHOD AS A BASIS FOR INVESTMENT DECISION MAKING IN LQ45 INDEX STOCKS ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019-2023 Wahyuni, Nurul; Rismala; Husain, Saddan
Islamic Financial And Accounting Review Vol 3 No 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14959

In the world of investment, investors must be able to identify investment opportunities that provide returns so that they can generate optimal levels of return with minimal risk. This study aims to analyze stock investment decisions using the Capital Asset Pricing Model (CAPM) using the LQ45 Index as a market proxy. This type of research is descriptive research with quantitative methods. The data source used is secondary data, namely monthly closing price data. The sampling in this study was determined using purposive sampling, out of 45 companies included in the LQ45 index, only 23 companies met the criteria and became a research sample. The data analysis method was used using the Capital Asset Pricing Model (CAPM) method to classify undervalued and overvalued stocks using Microsoft Excel 2016. The results of the calculation of the rate of return of individual shares (Ri) resulted in an average of 0.00506, with the largest return owned by ANTM shares and the lowest by INDF shares. The average systematic risk is worth more than 1, which is 1.25, so in general, the 23 shares of the companies used as research samples have high systematic risk and tend to be active in responding to market price changes. Based on the data analysis, there is a nonlinear relationship between systematic risk (β) and the expected rate of return on shares [E(Ri)]. Of the 23 company stocks that were the research sample, there were 12 company stocks that were included in the undervalued category, namely, ADRO, ANTM, BBCA, BBNI, BBRI, BBTN, BMRI, CPIN, EXCL, INCO, INKP, ITMG. Meanwhile, there are 11 company stocks that are in the overvalued category, namely, ASII, ICBP, INDF, INTP, KLBF, PGAS, PTBA, SMGR, TLKM, UNTR, UNVR.

Enhancing Ethical Behaviors through Mindfulness, Spirituality, and Internal Control Systems at Religious-Based Higher Education Institutions Aryawati, Ni Putu Ari; Iqbal, Achmad; Suka Ardiyasa, I Nyoman; Husain, Saddan
EDUKASI: Jurnal Penelitian Pendidikan Agama dan Keagamaan Vol. 22 No. 2 (2024): EDUKASI: Jurnal Penelitian Pendidikan Agama dan Keagamaan
Publisher : Badan Litbang dan Diklat Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32729/edukasi.v22i2.1876

Fraudulent activities, driven by both desire and opportunity, pose significant risks to organizations, leading to financial losses and undermining ethical standards. This study examines a moderated model of internal control on organizational ethical behaviors, mediated by mindfulness and spirituality. The proposed model was tested using partial least squares structural equation modeling (PLS-SEM) in SmartPLS3, with survey data from 32 religious state universities in Indonesia. The findings indicate that internal control structures enhance operational effectiveness and efficiency, the reliability of financial reporting, and compliance with laws and regulations at State Religious Universities in Indonesia. Internal control effectiveness mediates the relationship between internal control structure and organizational ethical behavior. Furthermore, organizational awareness and spirituality moderate the relationship between internal control structure and internal control effectiveness, as well as organizational ethical behavior, elucidating the conditions necessary for an effective internal control structure to achieve good university governance.

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