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Novitasari, Eni
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Analisis Sistem Akuntansi Syariah melalui Rekonstruksi Landasan Pendekatan Normatif dan Historis pada Sistem Ekonomi Islam Rufaida, Erty Rospyana; Asnidar, Asnidar; Novitasari, Eni; Alamsyah, Alamsyah
Jurnal Hukum Ekonomi Syariah Vol 8, No 1 (2024): Juni 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/j-hes.v8i1.14226

Abstract

Wacana ekonomi syariah dimulai dengan ide ekonomi bisnis yang tidak bergantung pada praktik riba. Sistem ekonomi syariah memerlukan dukungan berbagai perangkat untuk mencapai tujuan ideal dari ekonomi syariah. Salah satu bentuk perangkat pendukungnya adalah sistem informasi, alat pengukur, dan alat pertanggungjawaban. Inilah yang dikenal dengan akuntansi syariah dengan landasan Al Quran dan Hadis. Masih banyak praktik-parktik akuntansi syariah yang tidak menerapkan secara tepat landasan tersebut. Ini mengakibatkan akuntansi Islam kehilangan unsur kemurniannya karena lebih mempraktekkan teori-teori yang ada di dalam akuntansi konvensional. Tujuan dari penelitian ini adalah untuk merekonstruksi kembali landasan normatif serta historis dari akuntansi syariah. Sehingga akuntansi Islam terbentuk menjadi akuntansi yang murni berpedoman pada sumber utamanya Al Quran dan Hadis. Meteodologi yang digunakan dalam penelitian ini adalah kepustakaan atau Libarary Research. Riset kepustakaan salah satu bentuk metode dari penelitian jenis kualitatif. Data-data dan bahan yang digunakan untuk kajian dalam penelitian ini bersumber dari berbagai jurnal, buku, kitab dan sebagainya. Berdasarkan penelitian, terungkap bahwa akuntansi Islam, atau yang juga dikenal sebagai akuntansi syariah, telah diperintahkan secara normatif dalam Al Quran. Dalam transaksi keuangan atau penyusunan laporan akuntansi diarahkan untuk mematuhi prinsip-prinsip pertanggungjawaban, keadilan, dan kebenaran. Secara historis, sistem akuntansi Islam untuk pertama kalinya telah diterapkan pada zaman Rasulullah. Kewajiban perintah agar mencatat transaksi tanpa tunai yang menjadi faktor agar umat Islam pada masa itu untuk lebih memperhatikan tata cara pencatatan transaksi mereka. Hingga akuntansi syariah pun terus berkembang sampai ke zaman era modern.
Prinsip Akuntansi Syariah dalam Budaya Pata’gal Lita : Telaah Persaksian pada Masyarakat Mandar di Sulawesi Barat Mahlil, Mahlil; Rufaida, Erty Rospyana; Novitasari, Eni
Jurnal Mediasas: Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah Vol. 7 No. 2 (2024): Jurnal Mediasas: Media Ilmu Syariah dan Ahwal Al-Syakhsiyyah
Publisher : Islamic Family Law Department, STAI Syekh Abdur Rauf Aceh Singkil, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58824/mediasas.v7i2.161

Abstract

The problem in this research is the lack of understanding among the Mandar community regarding the system of testimony when engaging in debt transactions, specifically in land pledging, based on Q.S. Al-Baqarah verse 282. The aim of this study is to analyze the Principles of Sharia Accounting within the Pata’gal Lita culture: An examination of testimony among the Mandar community in West Sulawesi. This research employs a qualitative method with a descriptive qualitative type. It applies an ethnographic approach aimed at exploring culture, describing patterns, and interpreting cultural practices. The data collection methods used include interviews and documentation. Based on the research findings, it indicates that there is a discrepancy in the testimony methods used by the Mandar community during land pledging (pata’gal lita). This discrepancy involves the lack of witnesses during transactions and the use of witnesses that do not meet the criteria established in Q.S. Al-Baqarah verse 282. [Masalah dalam penelitian ini adalah adanya ketidakpahaman masyarakat Suku Mandar dalam menjalankan sistem persaksian saat melakukan kegiatan utang piutang dalam bentuk gadai lahan berdasarkan pada Q.S Al-Baqarah ayat 282. Tujuan dari peneltian ini adalah menganalisis Prinsip Akuntansi Syariah dalam Budaya Pata’gal Lita : Telaah Persaksian pada Masyarakat Mandar di Sulawesi Barat. Penelitian ini menggunakan metode kualitatif dengan jenis deskriptif kualitatif. Penelitian ini menerapkan pendekatan etnografi yang bertujuan untuk mengeksplorasi budaya, mendeskripsikan pola, serta menginterpretasikan budaya. Metode pengumpulan data yang diterapkan mencakup wawancara dan dokumentasi. Bardasarkan hasil penelitian menunjukkan bahwa terdapat ketidaksesuaian metode persaksian yang dilakukan Masyarakat mandar dalam kegiatan gadai lahan (pata’gal lita). Ketidak sesuaian tersebut adalah tidak menggunakan saksi saat transaksi dan penggunaan saksi tidak memenuhi syarat sesuai dengan ketentuan yang ada di dalam Q.S Al-Baqarah ayat 282].
Akseptabilitas Masyarakat Suku Mandar terhadap Metode Pelelangan Perspektif Akuntansi Syariah pada Sistem Pata’gal Lita Maju, Sri Juniarti Indra; Rufaida, Erty Rospyana; Novitasari, Eni
Jurnal Mediasas: Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah Vol. 7 No. 2 (2024): Jurnal Mediasas: Media Ilmu Syariah dan Ahwal Al-Syakhsiyyah
Publisher : Islamic Family Law Department, STAI Syekh Abdur Rauf Aceh Singkil, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58824/mediasas.v7i2.162

Abstract

Auctions in Islam are permitted, known in fiqh as the bai'muzayadah contract. Fatwa DSN 25/DSN-MUI/III/2002 regulates procedures for auction buying and selling transactions (muzayadah), where there are general provisions regarding the sale of marhun (pawn objects). This research aims to analyze the application and acceptance of the Mandar Tribe Community towards the Sharia Accounting Perspective Auction Method in the Pata'gal Lita System. This research method is qualitative with a qualitative descriptive research type. The approach used in this research is the ethnographic approach is a qualitative research method that involves systematic observation, participation, and analysis of social and cultural practices in certain groups or communities. The data collected was obtained through an interview and documentation process. Data validation in this research was carried out by asking the sources again. The research results found that there are two forms of auction when the borrower is unable to pay off his debt in the Pata'gal Lita system of the Mandar tribe community. First, pawned goods can be purchased directly by the lender by setting a fair value. The excess sales proceeds after deducting debts are given to the borrower as his right. Second, if the lender does not buy the pawned item, the item is sold to another party. The sales proceeds are used to pay off the principal debt, while the remaining excess is given to the owner of the goods (borrower). The implementation of this auction system in Pata'gal Lita reflects the Mandar tribe's understanding and acceptance of sharia accounting principles, as explained in the DSN MUI Fatwa Number 25/DSN-MUI/III/2002. [Lelang dalam Islam diperbolehkan yang dikenal dalam fiqih sebagai akad bai'muzayadah. Fatwa DSN 25/DSN-MUI/III/2002 mengatur prosedur dalam transaksi jual beli lelang (muzayadah), di mana terdapat ketentuan umum terkait penjualan marhun (objek gadai). Penelitian ini bertujuan untuk menganalisis penerapan dan penerimaan Masyarakat Suku Mandar Terhadap Metode Pelelangan Perspektif Akuntansi Syariah pada Sistem Pata’gal Lita. Metode penelitian ini adalah kualitatif dengan jenis penelitian deskriptif kualitatis. Pendekatan yang digunakan dalam penelitian ini adalah Pendekatan etnografi adalah metode penelitian kualitatif yang melibatkan pengamatan sistematis, partisipasi, dan analisis praktik sosial dan budaya dalam kelompok atau komunitas tertentu. Data yang terkumpul diperoleh melalui proses wawancara dan dokumentasi. Validasi data dalam penelitian ini dilakukan dengan cara menanykan ulang ke narasumber. Hasil penelitian ditemukan bahwa ada dua bentuk pelelangan saat sipeminjam tidak mampu melunasi utangnya dalam sistem pata’gal Lita masyarakat suku Mandar. Pertama, barang gadai bisa dibeli langsung oleh sipemberi pinjaman dengan menetapkan nilai wajar. Kelebihan hasil penjualan setelah dikurangi utang diberikan kepada sipeminjam sebagai haknya. Kedua, jika sipemberi pinjaman tidak membeli barang gadai, barang tersebut dijual kepada pihak lain. Hasil penjualan digunakan untuk melunasi utang pokok, sementara sisa kelebihannya diberikan kepada pemilik barang (peminjam). Penerapan sistem lelang ini di pata’gal Lita mencerminkan pemahaman dan penerimaan masyarakat suku Mandar terhadap prinsip-prinsip Akuntansi Syariah, seperti yang dijelaskan dalam Fatwa DSN MUI Nomor 25/DSN-MUI/III/2002].
Sustainability Balanced Scorecard (SBSC) as a Performance Measurement of Corporate Sustainability Novitasari, Eni; Syahrir, Nurwahyuni; Ichsan, Hisyam
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8597

Abstract

The purpose of this research is to examine the performance assessment technique of corporate sustainability, which is based on measurement using the Sustainability Balanced Scorecard (SBSC) perspective. The SBSC is an evolved performance measurement framework of the Balanced Scorecard (BSC), originally developed by Kaplan and Norton in 1996. This SBSC measurement incorporates four perspectives adopted from the BSC, but further enhanced with environmental performance indicators. The four aspects of the SBSC include the financial perspective, stakeholder perspective, internal process perspective, and learning and growth perspective. For this study, the researchers employed a qualitative descriptive research approach, analyzing the conceptual framework of SBSC developed by Nikolaou in 2013. The research focused on pharmaceutical companies listed on the Indonesian Stock Exchange (IDX) as the subject of investigation. The research findings revealed that the conceptual framework for sustainability performance assessment developed by Nikolaou can be effectively employed as a reliable and transparent means of evaluating sustainability performance 
Optimalisasi Produk Bioindustri Minyak Kelapa Mandar Sebagai Inisiatif Transformasi Menjadi Produk Ikonik Unggulan Tanah Mandar Rahmah, Mufti Hatur; Nurhidayah, Nurhidayah; Zulkarnaim, Nuralamsah; Novitasari, Eni; Sugiarti, Sugiarti
Sipakaraya : Jurnal Pengabdian Masyarakat Vol 3 No 2 (2025): Sipakaraya : Jurnal Pengabdian Masyarakat
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/sipakaraya.v3i2.4939

Abstract

Kegiatan pengabdian masyarakat di Kampung Tulu, Majene, bertujuan mengembangkan nilai tambah produk kelapa lokal Lomo’ Mandar melalui penerapan konsep bioindustri pertanian. Kurangnya optimalisasi potensi kelapa lokal dan terbatasnya jangkauan pasar menjadi dasar perlunya edukasi dan pelatihan bagi petani serta pengrajin setempat. Tujuan utama kegiatan ini adalah memberikan edukasi dan pelatihan kepada petani dan pengrajin lokal mengenai teknik bioindustri yang efisien dan ramah lingkungan, serta strategi pengembangan nilai dan pemasaran produk. Kolaborasi dilakukan bersama kelompok tani setempat yang terlibat secara aktif dalam proses produksi hingga distribusi. Pendekatan yang diterapkan meliputi pelaksanaan workshop, pendampingan intensif, dan simulasi pemasaran berbasis digital. Hasil pelaksanaan menunjukkan adanya peningkatan pengetahuan dan penerapan metode bioindustri, efisiensi proses produksi, serta mutu produk kelapa olahan. Selain itu, terdapat peningkatan kapasitas petani dalam memahami strategi pemasaran produk Lomo’ Mandar. Secara keseluruhan, kegiatan ini menunjukkan potensi integrasi bioindustri sebagai langkah strategis dalam upaya optimalisasi nilai produk ikonik unggulan lokal yaitu minyak kelapa mandar secara berkelanjutan.
PENGEMBANGAN UMKM MELALUI PELATIHAN BRANDING, PEMASARAN DIGITAL DAN PENERAPAN AKUNTANSI BERBASIS APLIKASI DI DESA BINANGA KECAMATAN SENDANA Hafid, Haeruddin; Novitasari, Eni; Edy, Sri Amalia; Suriadi, A. Nur Farahdiba
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.1954

Abstract

Binanga Village is one of the villages that has quite a large number of UMKM in Sendana District. Based on observations, UMKM in Binanga Village are still not optimal in running their business. This needs special attention considering that the potential for increasing UMKM is one of the important aspects that can improve the welfare of the community in Binanga Village. Therefore, the service team carries out service activities to help resolve these problems. This service activity is carried out with reference to economic development targets in the form of creating job opportunities and equal distribution of income. The solutions that the service team provides are increasing understanding of UMKM players with product branding training, increasing product marketing with training on the use of digital media in marketing products, and increasing knowledge of application-based accounting in financial recording with training in the application of application-based accounting. As for the results of this service, the partner villages were very satisfied with the training we carried out because it was able to increase the competitiveness of local products in Binanga Village and increase accountability for recording and calculating selling prices and profits.
DAMPAK KEMAMPUAN KEUANGAN DAN PENGALAMAN KEUANGAN TERHADAP PENGAMBILAN KEPUTUSAN KEUANGAN MELALUI KEBERLANJUTAN BISNIS PADA PELAKU UMKM Naim, Muh. Rezky; Novitasari, Eni; Karmilah , Karmilah
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.161

Abstract

The purpose of this study is to examine how financial capability and financial experience influence financial decision-making with business sustainability as a mediating variable among MSME actors in West Sulawesi, with a particular emphasis on the creative sector. Although MSMEs play an important role in the local economy, they still face major problems, mainly due to a lack of financial knowledge and experience in managing businesses. Financial capability refers to understanding financial basics, controlling debt, and using financial instruments. However, financial experience is defined as the accumulation of practical skills gained from business management activities, which can impact the quality of financial decision-making. This study uses a quantitative approach by conducting a survey of a number of small and medium-sized enterprises (SMEs) in West Sulawesi that were selected purposively. The research tool is a questionnaire with a five-point Likert scale. In addition, to evaluate the relationship between variables, the data is analyzed using a structural equation model (SEM) based on SmartPLS. Research shows that financial experience and knowledge have a positive and significant impact on financial decision-making. Business sustainability is also shown to be a mediating factor. This is because financial experience and capabilities influence financial decisions. The results show that training and mentoring and sustainable managerial practices are very important for improving financial knowledge and enhancing financial experience. This research not only helps develop financial management theory, but also provides practical advice for local governments, financial institutions, and small and medium-sized enterprises (SMEs) to improve their business sustainability.
Penerapan Analisis Piramida Penduduk untuk Pemberdayaan Sumber Daya Manusia di Desa Riso dalam Menghadapi Tantangan Ekonomika Biologi Kesehatan Masa Kini Wahyudi, Wahyu; Rahmah, Mufti Hatur; Salman, Salman; Asrirawan, Asrirawan; Nurhidayah, Nurhidayah; Badu, Muhammad Nasir; Novitasari, Eni
MALAQBIQ Vol. 3 No. 1 (2024): Malaqbiq: Jurnal Pengabdian Kepada Masyarakat
Publisher : Sekolah Tinggi Agama Islam Negeri Majene

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46870/jam.v3i1.937

Abstract

Ekonomika biologi kesehatan merupakan salah satu tantangan bagi masyarakat dalam meningkatkan kualitas hidupnya. Tujuan dari kegiatan ini adalah untuk menganalisis struktur demografis dan pemberdayaan sumber daya manusia (SDM) di Desa Riso dengan menggunakan piramida penduduk sebagai alat bantu visual. Pendekatan ini memberikan wawasan mendalam tentang distribusi usia dan jenis kelamin, yang kritikal dalam menghadapi tantangan ekonomika dan kesehatan yang berkembang. Melalui analisis ini, kami mengidentifikasi potensi dan tantangan yang dihadapi oleh penduduk desa dalam mengelola sumber daya lokal mereka secara berkelanjutan. Hasil penelitian ini menunjukkan bahwa dengan jumlah penduduk usia produktif yang dominan, Desa Riso memiliki kesempatan untuk memperkuat kapasitas lokal dalam menghadapi tantangan kesehatan dan ekonomi masa depan. Implikasi dari temuan ini adalah perlunya intervensi yang berfokus pada penguatan kapasitas dan pemberdayaan penduduk, khususnya dalam bidang pendidikan kesehatan dan keterampilan ekonomi, untuk memastikan kesejahteraan jangka panjang.
Green Accounting Strategies in Sustainable Finance: : A Case Study of Cocoa Business Actors in West Sulawesi Novitasari, Eni; M, Nuraeni; Hijrah, Muh; Erwin
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3106

Abstract

This study aims to develop and apply a Sustainability Balanced Scorecard (SBSC) model as a tool for measuring and evaluating sustainability performance in the cocoa industry of West Sulawesi. The urgency of this research is driven by the significant challenges confronting the cocoa industry, including social (labor exploitation), environmental (deforestation), and economic (supply chain opacity) issues, coupled with the absence of a structured accountability mechanism to objectively measure sustainability strategies. This study employs a mixed-method approach with a case study strategy on two companies representing the industry spectrum: a mission-driven Micro, Small, and Medium Enterprise (MSME) and a compliance-driven B2B exporter. Primary data were collected through in-depth interviews, while secondary data were analyzed from company financial reports. The findings reveal that company performance measurement can be centered on an Adaptive SBSC framework that integrates five perspectives: Financial, Customer, Internal Business Process, Learning and Growth, and a combined Environmental and Social perspective. This framework offers a two-tier indicator system (Basic and Advanced Performance Measurement) applicable to companies of varying scales and business models, serving as a flexible strategic management tool. This model contributes practically to actors in the cocoa industry and theoretically enriches the SBSC literature within the agro-industrial context of developing regions.
Analysis of Regional Government Readiness in Facing Budget Efficiency: Financial Sustainability and Fiscal Resilience Perspectives Ichsan, Hisyam; Amirullah, Sufyan; Novitasari, Eni; Yusuf Y.S, Muhammad
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3107

Abstract

This study aims to analyze the fiscal readiness of local governments in responding to national budget efficiency policies that demand an increase in fiscal independence. Many regions still exhibit high dependence on transfer funds and have narrow fiscal space due to the dominance of operational spending. Using an explanatory sequential mixed-methods approach, this study first maps the fiscal readiness of several local governments through an integrated framework of Financial Sustainability and Fiscal Resilience. Subsequently, in-depth case studies were conducted in high- and low-performing regions to explore the determining factors behind the performance differences. The quantitative results show a significant disparity among the regions. The qualitative findings reveal that fiscal independence in high-performing regions is driven by the strong political commitment of its leadership and strategic policy innovations. Conversely, the challenges in low-performing regions are rooted in the rigidity of large personnel expenditures and a limited economic base. This creates a paradox of "pseudo-efficiency" at the expense of capital spending for long-term development. This study recommends strategies for increasing local-source revenue based on political commitment and structural spending rationalization to increase local fiscal readiness.
Co-Authors Alamsyah - Amirullah, Sufyan Asnidar Asnidar Asrirawan, Asrirawan Erwin Haeruddin Hafid Hijrah, Muh Ichsan, Hisyam Karmilah , Karmilah M, Nuraeni Mahlil, Mahlil Maju, Sri Juniarti Indra Muhammad Nasir Badu, Muhammad Nasir Naim, Muh. Rezky Nuralamsah Zulkarnaim Nurhidayah Nurhidayah Nurwahyuni Syahrir Rahmah, Mufti Hatur Rufaida, Erty Rospyana Salman Salman Sri Amalia Edy Sugiarti Sugiarti Suriadi, A. Nur Farahdiba Wahyudi, Wahyu Yusuf Y.S, Muhammad