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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AL-FALAH : Journal of Islamic Economics Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah SENTRALISASI AkMen JURNAL ILMIAH EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam Madinah: Jurnal Studi Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam El-Barka: Journal of Islamic Economics and Business Journal of Enterprise and Development (JED) Amnesty: Jurnal Riset Perpajakan Jurnal Akuntansi Jurnal Ilmiah Al-Tsarwah Economics and Digital Business Review El-Iqtishady AL-FALAH : Journal of Islamic Economics Al-Sharf: Jurnal Ekonomi Islam Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Penkomi : Kajian Pendidikan dan Ekonomi J-Alif : Jurnal Penelitian Hukum Ekonomi Syariah dan Budaya Islam Jurnal Iqtisaduna Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) J-ESA (Jurnal Ekonomi Syariah) EKONOMIKA45 Islamic Accounting and Finance Review International Journal of Multidisciplinary Research and Literature (IJOMRAL) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Mauriduna : Journal of Islamic studies Balanca : Jurnal Ekonomi dan Bisnis Islam Wadiah : Jurnal Perbankan Syariah Milkiyah: Jurnal Hukum Ekonomi Syariah Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Likuid: Jurnal Ekonomi Industri Halal Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Taxation and Accounting El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Falah: Jurnal Hukum Ekonomi Syariah Journal of Accounting, Economics, and Business Education Journal of Ekonomics, Finance, and Management Studies Journal of Visionary Sharia Economy (JOVISHE) Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi JIMEK
Abdullah, Muhammad Wahyuddin
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Implementation of Islamic Bank Mudharabah Financing in Makassar Nurdin, Maryam; Mukhtar Lutfi; Muhammad Wahyuddin Abdullah; Saiful Muchlis
SENTRALISASI Vol. 13 No. 1 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i1.2787

Abstract

This study aims to determine the implementation of mudharabah contracts in Islamic banks. The type of research used is qualitative. This research was conducted with in-depth interviews. The informants who will be the source of data in this research are people who are directly involved in mudharabah financing practices. Informants were determined by purposive sampling and snowball techniques. Informants were determined by certain criteria: (1) Islamic banking leaders in Makassar (2) Islamic banking account officers in Makassar (3) Customers who are or have received mudharabah financing. The total number of informants is 5 people. The results showed that there is a high risk of moral hazard so that this financing is transferred to the Mudharabah contract, so the conclusion of this study is that the implementation of the mudharabah contract is not fully implemented.
Transformation of Hadji Kalla's Thought and Policy in Managing Kalla Group's Business from a Amanah Perspective Kasim, Sjaiful; Kara, Muslimin H; Abdullah, Muhammad Wahyuddin; Murtiadi, Murtiadi
SENTRALISASI Vol. 13 No. 2 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i2.3178

Abstract

This research aims to: 1) description of Hadji Kalla in managing business 2) The foundation of Hadji Kalla's thinking in running the business 3) Business management done by Hadji Kalla in the perspective of Amanah metaphor and 4) Model of thought transformation in Kalla Group company. Qualitative research using grounded theory phenomenalogical approach informants consist of Directors of Holding Company and two retired employees who had interacted with Hadji Kalla in his time. The results of the study; (1) Hadji Kalla as an entrepreneur started as a child and continued his business to Watampone, Bone and Makassar. In Makassar established the company NV HADJI KALLA (1952) engaged in import and export, the first importer of Japanese cars TOYOTA brand, (2) In running his business always juxtapose it with religion so that all business activities, social society, Hadji Kalla view work is worship. (3) In business management, Kalla Group has formulated corporate value into the foundation of policy in the form of five Kalla Value (4) The transformation of Hadji Kalla's thinking that took place from the first generation (Hadji Kalla) to the second generation (JK and FK) to the third generation (SJK) through the method of mentoring by experience. The transformation process of Hadji Kalla's thinking regarding Work is Worship, underwent development, addition and emphasis on aspects of work quality improvement, sincerity, BMW (Cost Quality Time) method, Faith Work Ethic, Performance, and changes in business orientation to a portfolio based on usefulness (maslahah), synergy and balance. The Kalla Value that has been applied becomes a distinctive feature that shapes the entrepreneurial spirit. Researchers call this the KALLAPRENEUR phenomenon, which is a trustworthy entrepreneurial posture, full of Islamic spirituality values using modern managerial approaches and local wisdom.
Praktik Monopoli Perdagangan dan Ikhtikar dalam Perspektif Ekonomi Syariah Aniq Akkhmad Ali Bawafie; Muslimin Kara; Muhammad Wahyuddin Abdullah; Bukhari; Ahmad Zikri Dwiatmaja
Falah: Jurnal Hukum Ekonomi Syariah Vol. 6 No. 1 (2024): Falah: Jurnal Hukum Ekonomi Syariah
Publisher : LPPM Institut Al-Ma'arif Way Kanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55510/fjhes.v6i1.237

Abstract

Monopoli merupakan jenis pasar yang kurang kompetitif di mana tidak ada persaingan bisnis secara langsung. Dalam pasar yang kompetitif, keseimbangan dicapai ketika penawaran dan permintaan bertemu pada harga dan kuantitas yang disepakati bersama antara penjual dan pembeli. Kedua belah pihak mendapatkan keuntungan dari transaksi ini, dan tidak ada kerugian yang ditimbulkan sebagai konsekuensi dari pertukaran tersebut.Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif berdasarkan penelitian kepustakaan. Jika dianalisis secara menyeluruh, ikhtikar tidak selalu sama dengan monopoli atau penimbunan. Dalam konteks Islam, setiap individu memiliki hak untuk terlibat dalam bisnis, baik sebagai satu-satunya penjual (atau produsen) di pasar. Tidak semua tindakan penimbunan dapat disebut sebagai monopoli. Larangan hanya berlaku jika pemegang monopoli menguasai barang dengan elastisitas permintaan yang tidak elastis. Pemegang monopoli yang menguasai barang dengan elastisitas permintaan yang elastis akan mengalami kerugian.
LITERATURE EVALUATION OF SHARIA AUDITING IN ZAKAT MANAGEMENT ORGANIZATIONS: A SYSTEMATIC LITERATURE REVIEW Yanti, Sri Devi; Abdullah, Muhammad Wahyuddin; Muchlis, Syaiful
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.32756

Abstract

The purpose of this study is to evaluate the literature related to sharia auditing in OPZ in Indonesia by conducting literature mapping. The research method used is systematic literature review. The literature search used the Google Scholar database with the help of the Publish or Perish 8 application. The article search was carried out using the keyword "Zakat Audit". Based on the systematic literature review conducted on 10 articles spanning 2019-2023, it shows that research in scientific journals related to the topic of sharia auditing in zakat management organizations in Indonesia is dominated by qualitative research methods and it is found that there are three subthemes that are the focus of research related to sharia auditing in zakat management organizations in Indonesia namely, 1) Implementation of sharia audit in zakat management organizations; 2) The role of sharia audit in zakat management organizations, and 3) Problems of sharia audit in zakat management organizations
Analisis Kedudukan Aplikasi Flip Sebagai Media Transaksi Transfer ‎Dana; ‎ Tinjauan Akad Wakalah Risnawati; Muhammad Wahyuddin Abdullah; Saiful
MADINAH Vol 10 No 2 (2023): Madinah: Jurnal Studi Islam
Publisher : INSTITUT AGAMA ISLAM TARBIYATUT THOLABAH LAMONGAN, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/madinah.v10i2.1683

Abstract

Melalui aplikasi flip, penelitian ini melepaskan diri dari fenomena transfer dana bebas biaya. Akibatnya, tujuan dari penelitian ini adalah untuk mengevaluasi bagaimana aplikasi flip sesuai dengan operasi transfer keuangan sesuai kontrak wakalah. Penelitian ini merupakan penelitian kualitatif deskriptif khusus yang menggunakan teknik penelitian kepustakaan. Temuan studi menunjukkan bahwa akad perwakilan (wakalah) telah digunakan dengan baik untuk menyelesaikan praktik transaksi transfer dana antar bank melalui aplikasi Flip. Menurut analisis fiqh muamalah, transaksi transfer dana antar bank yang dimungkinkan oleh aplikasi Flip diperbolehkan karena mencegah transaksi riba, maisir, gharar, dan tadlis serta memiliki keunggulan lain untuk memfasilitasi transfer dana antar bank yang berbeda. Selain itu, akad yang digunakan juga sudah sesuai dengan Fatwa DSN MUI No. 10/DSN-MUI/IV/2000 tentang Wakalah dan Fatwa DSN MUI No. 113/DSN-MUI/IX/2017 tentang Wakalah bi al-Ujrah.
Akuntabilitas Sosial Bank Syariah Dalam Perspektif Metafora Amanah (Studi Islamic Social Reporting pada PT BPRS Bahari Berkesan Ternate) Marajabessy, Sri Rahayu; Abdullah, Muhammad Wahyuddin; Aditiya, Roby
Jurnal Ilmiah Akuntansi dan Keuangan Vol 2, No 1 (2023): Februari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.937 KB)

Abstract

Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi. Jenis dan metode data yang digunakan dalam penelitian ini adalah data subjek dan primer. Teknik analisis data yang digunakan penelitian ini yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Kemudian untuk menguji keabsahan data dalam penelitian ini digunakan dengan metode triangulasi. Hasil dari penelitian ini menunjukkan bahwa pelaksanaan Islamic Social Reporting dapat dibuktikan terhadap pendanaan & investasi, produk & jasa, karyawan, masyarakat, lingkungan, dan tata kelola perusahaan seperti pengelolaan zakat, produk seperti produk PAHALA (Program Hemat Pelajar), pembangunan pemanfaatan air hujan, pembagian sembako, dan program lainnya. PT BPRS Bahari Berkesan melaksanakan Islamic Social Reporting sebagai akuntabilitas sosial bank Syariah dalam metafora amanah yaitu hubungan manusia dengan Allah, manusia dengan manusia dan manusia dengan alam. Selain itu, dapat menjadikan hal tersebut sebagai kebutuhan publik dan membantu pemegang amanah. Implikasi dari penelitian ini bagi PT BPRS Bahari Berkesan Ternate agar tetap dapat melaksanakan tanggung jawab sosial yang telah diamanahkan.
Dana Amil Baznas Makassar Psak 109 Vs Praktik Mochammad Fadhil Abdullah; Muhammad Wahyuddin Abdullah; Saiful Muchlis; Rahmawati Muin; Ayu Ruqayyah Yunus
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2620

Abstract

Amil has a maximum right of 12.5% of zakat funds while for infaq / alms funds and other religious social funds, a maximum of 20% of amil rights are used for amil operational purposes. Amil is required to make disclosures related to transactions, and distribution policies including funds for amyl itself as well as the percentage of distribution, and the reason for the policy used. In the financial statements according to PSAK 109, amil funds are presented in the statement of financial position and statement of changes in funds and disclosed in notes to the financial statements. This study aims to determine the compatibility between the practice of presenting and disclosing amil funds/rights in the financial statements of BAZNAS Makassar City with PSAK Standard 109 concerning Accounting for Zakat, Infaq, and Alms Management. This research was carried out with a descriptive qualitative approach with literature studies. This qualitative research tries to provide an overview of theory with practice in the field after comparing the two. The type of data used is secondary data. The data used is secondary data that has been provided by BAZNAS in the form of audited financial statements for 2022 and 2021. The results of this study show that the components of the Audited financial statements of BAZNAS Makassar City 2022-2021 in format have followed the PSAK 109 standard consisting of a Balance Sheet, Report of Changes in Funds, Report of Changes in Managed Assets, Cash Flow Statement and Notes to Financial Statements. However, the presentation and disclosure are not following PSAK 109 and generally accepted financial accounting standards.
PENERAPAN PROFIT SHARING BERBASIS AL-ADHL PADA PRODUK MUDHARABAH DI PERBANKKAN SYARIAH Sandi, Ahmad; Abdullah, Muhammad Wahyuddin; K, Amiruddin
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 2 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i2.2206

Abstract

The purpose of this study is to find out how to Apply Al-Adhl-Based Profit Sharing on Mudharabah Products in Sharia Banking. The research method used is qualitative research using literature studies with the aim of describing the problem being researched. Data collection techniques with literature studies from various sources such as books, the internet, and research journals that have the same topic as those discussed by the researcher. The purpose of the study is to find out the Application of Al-Adhl-Based Profit Sharing in Mudharabah Products in Sharia Banking. From the results of the discussion, it is shown that the application of profit sharing based on Al-Adhl (fair) in Mudharabah Products in Sharia Banking, has not fully run in accordance with the mechanism and principles of fairness, where in the distribution of revenue, the income distributed to shahibul mal and mudharib is still not fully in accordance with the Qur'an and Sunnah. There is still a lack of character in fulfilling the mandate and a sense of guilt in committing fraud among the community, so that it affects obedience in carrying out the agreement between the two parties of shahibul mal and mudharib
Aktualisasi Islamic Corporate Governance pada Audit Kepatuhan Syariah dalam Mencegah Fraudulent Financial Reporting (Studi pada Bank Syariah Indonesia KC Makassar) Ali, Nur Amalia; Abdullah, Muhammad Wahyuddin; Jannah, Raodahtul
Journal of Accounting, Economics, and Business Education VOL 1, NO 2 (2023): JAEBE, NOVEMBER 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i2.92

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Islamic Corporate Governance dapat menunjang Audit Kepatuhan Syariah dalam mencegah fraudulent financial reporting pada Bank Syariah Indonesia (BSI) KC Makassar. Hasil penelitian menunjukkan bahwa penerapan tata kelola yang islami telah dicanangkan oleh BSI yang dapat dilihat pada nilai-nilai perusahaan yang diterapkan yaitu AKHLAK (Amanah, Kompeten, Harmonis, Loyal, Adaptif, dan Kolaboratif). Audit Kepatuhan Syariah dilaksanakan untuk menjamin ketaatan bank syariah terhadap prinsip-prinsip syariah yang dianut. Ketidakpatuhan terhadap syariah akan berpengaruh terhadap laporan keuangan karena jika aturan yang dipakai berbeda akan menghasilkan nilai yang berbeda pada laporan keuangan. Dengan melakukan pemeriksaan dan pengawasan atas kepatuhan terhadap syariah akan mencegah terjadinya kecurangan.
PUBLIC UNDERSTANDING OF HALAL INVESTMENT: QUALITATIVE STUDIES IN URBAN COMMUNITIES Syamsiah, Syamsiah; Kara, Muslimin; Bakry, Muammar; Abdullah, Muhammad Wahyuddin
International Journal of Multidisciplinary Research and Literature Vol. 3 No. 5 (2024): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v3i5.252

Abstract

This study investigates the conceptualization of halal investment among urban communities using a qualitative methodology. Even though most participants know that halal investments must adhere to syariah principles, the study discovered that they frequently rely solely on the syaria label without further investigating the structure and mechanisms of the investment product. Discovered through in-depth interviews, focus group discussions (FGDs), and observations. The primary challenges are insufficient education and a lack of more comprehensive and detailed information regarding halal investment products. Research participants indicated extensive training and seminars necessary to comprehend the selection of syaria-compliant investment products. Based on these findings, it is clear that syaria financial institutions are responsible for enhancing information transparency and strengthening education programs to assist the general public in making investment decisions that are truly by syaria principles
Co-Authors Abdul Wahab Abdul Wahid Haddade Abdul Wahid Haddade Abdullah, Mochammad Fadhil Aditiya, Roby Ahmad Zikri Dwiatmaja Akbar. C Ali Djamhuri Ali, Nur Amalia Amiruddin Kadir Amiruddin, Muhammad Fauzi Analia, Fitra Andi Yustika Manrimawagau Bayan Aniq Akhmad Ali Bawafie Aniq Akkhmad Ali Bawafie Arief, Fitriani Asmira, Sri Asriani Asse, Ambo Astridani, Andi Atika Rizki Atika Ayu Parmitasari, Rika Dwi Ayu Ruqayyah Yunus Bawafie, Aniq Akhmad Ali Bukhari chairul ihsan burhanuddin Damayanti, Elok Dana Kusuma, Suteja Wira Devi Novianty Dwiatmaja, Ahmad Zikri Eka Arlinda Hafid Eril, Eril Fahrun Rijal Fathurrahman Fathurrahman Fathurrahman, Rezki Amalia Haddade, Abdul Wahid Hadriana Hanafie Hamzah, Muh. Nasir Hasaruddin Hasaruddin Hasaruddin Hasaruddin Ilham, Reski Cahyani Ippa Syahida Jamal, Angriani Jannah, Raodahtul Jupaing jupaing K, Amiruddin Kadir, Amiruddin Kara, Muslimim Kara, Muslimin H Kasim, Sinta Kasim, Sjaiful Khomayny, Muchlish Kurnaemi Anita Kurnia , Evi Kurniawati Meylianingrum Latifah Lanonci Lince Bulutoding Lutfi, Mukhtar Mallongi, Syahrir Marajabessy, Sri Rahayu Mardatillah Maryam Nurdin, Maryam Mochammad Fadhil Abdullah Moh Yusuf Muammar Bakry Muchlis, Syaiful Muchlish Khomayny Muhajir, Muhammad Nur Alam Muhammad Asdar Muhammad Fauzi Amiruddin Muhammad Nirwan Idris Muhammad Nur Abdi Muhammad Sarjan Mukhtar Lutfi Mukhtar Lutfi Munadirah Murliani Musa Murtiadi Awaluddin Muslimin Kara Muslimin Kara Natsir, Sunarto Nur Aulia Husnihita Muchtar Nur Rahma Sari Nurindah Nurindah Nurjannah Nurjannah Nurmelani Nurul Faqiha Yasin NURUL HIDAYAH Nurwahida Paramata, Adhayani Mentari Parmitasari , Rika Dwi Ayu Parmitasari, Rika Dwi Ayu Puspita H. Anwar Puspita Hardianti Anwar Putri Ayu Ramadhani R, Baso Rahmawati Rahmawati Muin Ramlah Ramlah Ridwan Ridwan Ridwanto Ridwanto Rijal, Fahrun Rika Dwi Ayu Parmitasari Risnawati Rizal Ancu Rofiah, Isnin S Sumarlin Saiful Saiful Muchlis Saiful Muchlis Saiful Muchlis, Saiful Salmah Said Salmah Said, Salmah Sandi, Ahmad Sapinah, Sapinah Sofyan, Syathir Sri Nurul Nabila Sri Wahyuni Sumarni S, Sumarni Supriadi Syahidah Rahmah Syahruddin Kadir Syamsiah, Syamsiah Syamsuddin Syamsuddin Syarifuddin Syarifuddin Syarifuddin Syarifuddin Tamsir Tamsir Tamsir, Tamsir Trimulato Trimulato Warliana, Lisna Widya Astuti widya astuti Yanti, Sri Devi Yunus, Ayu Ruqayyah Zulhikam, Akhmad