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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) Jurnal Ilmiah Al-Tsarwah Economics and Digital Business Review El-Iqtishady AL-FALAH : Journal of Islamic Economics 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 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 Kalam Al Gazali: Education and Islamic Studies Journal Journal of Visionary Sharia Economy (JOVISHE) Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi JIMEK
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Human Needs Are Unlimited In The Perspective Of Sharia Economics (Homo Economicus Vs Homo Islamicus) Dwiatmaja, Ahmad Zikri; Abdullah, Muhammad Wahyuddin; Ayu Parmitasari, Rika Dwi; Dana Kusuma, Suteja Wira
Likuid Jurnal Ekonomi Industri Halal Vol 5, No 1 (2025): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v5i1.41871

Abstract

This research aims to explore the assumptions underlying the concept of Homo Islamicus in the context of modern society's shifting preferences, where the concept of Homo Economicus, which tends to disregard morality and focuses on self-interest in maximizing utility, falls short in explaining these phenomena. By examining Homo Islamicus in the modern context, this study seeks to identify assumptions more relevant to current economic conditions. The research adopts a library research method and utilizes content analysis as the data processing technique. The findings reveal that the concept of Homo Islamicus integrates moral and rational elements in a balanced proportion, oriented towards general welfare aligned with individuals' basic needs, guided by religious moral principles. Rational decisions made by Homo Islamicus reflect moral values based on fundamental principles such as Tawhid (Unity of God), Balance, Free Will, Responsibility, and Justice, enabling decision-making that considers these values. Thus, morality serves as the foundation of rationality in making choices within the context of modern Islamic economics.
DEVELOPING THE CONCEPT OF STATE CIVIL APPARATUS PROFESSIONALISM IN THE RECRUITMENT PROCESS FROM A SHARIA PERSPECTIVE Fathurrahman, Rezki Amalia; Abdullah, Muhammad Wahyuddin; Parmitasari, Rika Dwi Ayu; Fathurrahman, Fathurrahman
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 7, No 1 (2025): 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.v7i1.43332

Abstract

The research aims to discover how to build the concept of professionalism of State Civil Apparatus from a Sharia perspective when conducting the recruitment process. The research method used is a qualitative approach to interview techniques for how to build the concept of State Civil Apparatus professionalism during the recruitment process according to Sharia based on the experiences of people who have applied for work, for example, the experience of participating in applying for work and following the recruitment process of Civil Servant Candidates whose informants are three people from postgraduate students of UIN Alauddin Makassar. The results of the study found that the professionalism of State Civil Apparatus is associated with a Sharia perspective, so the two important things that a professional State Civil Apparatus must possess are competence and integrity, then connected with three principles that are fulfilled, namely justice, honesty, and trustworthiness in order to fulfill accountability and according to criteria and benefits for organizations and society in providing the best service because it uses a Computer Assisted System (CAT) system so that participants and the general public can see the value directly so that the intention to commit fraudulent practices will not be carried out because the general public sees the value of participants can increase public trust.
Maksimalisasi Laba dalam Perspektif Maslahah Emi Sri Rahayu Fatimah; Amiruddin; Muhammad Wahyuddin Abdullah
Kalam Al Gazali: Education and Islamic Studies Journal Vol 1 No 2 (2024): Education and Islamic Studies Journal (Februari-September)
Publisher : LPPM STAI AL GAZALI BARRU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20241/8zxpe805

Abstract

Artikel ini bertujujan ialah maksimalisasi laba dimana proses dan hasil aktifitas sebuah perusahaan dianalisis dari perspektif maslahah. Penelitian ini merupakan jenis penelitian kualitatif dengan pendekatan deskriptif yang dilakukan dengan metode studi pustaka (literature rivew) dengan sumber data sekunder yang diperoleh melalui buku, jurnal, artikel, data laporan, dan berbagai sumber keilmiahan yang relevan. Hasil penelitian ini menunjukkan bahwa terdapat ketimpangan dari aktifitas maksimalisasi laba, yang merujuk pada efisiensi perusahaan menggunakan konsep biaya, waktu dan performan, dimana ditemukan tenaga kerja berkorban dalam konteks kesejahteraan dan kesehatan. Namun, perusahaan berusaha melaksanakan kewajibannya dibidang sosial melalui pembayaran zakat, infak, dan sedekah sebagai pertanggungajwaban manajemen terhadap hak orang lain. Tujuan kemaslahatan dalam maksimalisasi laba sedikit tercedarai sehingga perlu pemberian pemahaman kepada manajemen tentang perlindungan dan pembentukan dalam maqashid Syariah. Penilitian ini dapat teraplikasi pada proses sustainability perusahaan pada manajemen organisasi.
Pengendalian Strategi Bisnis di Era Digital: Inovasi Ekonomi Islam di Indonesia Muhammad Asdar; Muhammad Wahyuddin Abdullah; Rika Dwi Ayu Parmitasari
JOVISHE : Journal of Visionary Sharia Economy Vol. 2 No. 1 (2023): Edition June 2023
Publisher : Yayasan Lembaga Studi Makwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57255/jovishe.v2i1.616

Abstract

The rapid advancement of digital technology has significantly influenced business strategies, including in the field of Islamic economics. However, the integration of sharia principles with digital business practices poses unique challenges, such as maintaining compliance with Islamic values while embracing innovation and entrepreneurship. This study aims to address the issue of how Islamic economic institutions in Indonesia can effectively implement business strategy control, innovation, and entrepreneurship to thrive in the digital era. Using a qualitative-descriptive method, the research involved an in-depth analysis of data collected from Islamic financial institutions, entrepreneurs, and policymakers. The study identifies key strategies for aligning digital innovation with sharia principles, focusing on the roles of strategic control, technological innovation, and entrepreneurship as essential components. The findings reveal that Islamic economic institutions can enhance their competitiveness by adopting comprehensive strategy control mechanisms, fostering technological innovation in products and services, and encouraging entrepreneurship that upholds Islamic ethical values. The integration of these three elements not only ensures operational efficiency and compliance but also creates a sustainable and competitive sharia-based economic ecosystem. This research contributes to the literature by offering practical recommendations for strengthening collaboration between stakeholders, such as governments, academia, and industry players, to develop inclusive digital innovations within the framework of Islamic economics. By doing so, this study highlights the potential of Islamic economic principles to serve as a foundation for sustainable economic development in Indonesia in the digital era.
Independensi Auditor Berbasis Taro Ada Taro Gau' Dalam Meningkatkan Kualitas Audit Astridani, Andi; Abdullah, Muhammad Wahyuddin; Jannah, Raodahtul
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i2.53570

Abstract

This paper aims to determine the independence of auditors at KAP Ardaniah Abbas, and relate it to the Bugis principle of Taro Ada Taro Gau’ then to determine the improvement of audit quality with auditor independence based on Taro Ada Taro Gau’ at KAP Ardaniah Abbas. The results of the study concluded that auditor independence at KAP Ardaniah Abbas plays an important role in determining the quality and reliability of audit results. In essence, this independence reflects the auditor's capacity to carry out their duties without any influence or pressure that can affect their objectivity. The combination of honest, consistent, and careful attitudes or in the Bugis principle of Taro Ada Taro Gau’ creates an atmosphere in which auditor independence can be maintained. The Bugis principle of Taro Ada Taro Gau’ which is based on an attitude of independence forms a strong foundation for reliable and quality audit practices..
Amanah Metaphor in Medical Waste Prevention Effects Environmental Cost Accounting Muhammad Wahyuddin Abdullah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.100

Abstract

This study aims to determine the application of environmental cost accounting in Islamic Hospitals which is framed in the concept of the metaphor of Amanah as an effort to prevent medical waste that can damage the environment. The object of this research is the Faisal Islamic Hospital in Makassar. This study is qualitative approach with a case study approach. The results showed that Faisal Islamic Hospital has maintained and maintained the environment in accordance with Standard Operating Procedures (SPO). Faisal Islamic Hospital has implemented environmental cost accounting which includes identification, recognition, measurement, presentation, and disclosure. The policies implemented by the hospital are a form of vertical accountability to Allah swt and horizontal accountability to humans and the environment. The theoretical and practical benefits of this research are as material for further research that can be developed by their respective ideas and creativity and can be used as material for hospital considerations regarding the application of Environmental Cost Accounting as a form of social responsibility towards the environment, especially in terms of hospital waste management.
Agency Theory Related to Trustworthy Profit Sharing in Suppressing the Adverse Selection Problem Warliana, Lisna; Abdullah, Muhammad Wahyuddin
El Barka Vol. 4 No. 2 (2021)
Publisher : El-Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v4i2.3629

Abstract

This study aims to determine how agency theory is related to the trustworthy profit sharing in suppressing the adverse selection problem. This research is a qualitative research. The type of research that researchers use is library research. Library research is a form of research carried out by collecting various kinds of references which are the main source for conducting research, references which are the primary sources in this research are articles published in journals, and other written articles. The results of this study explain that when the company divides the ownership structure and also the management of the company, there will be problems in it, the problem that arises is that there is an agency problem. Agency problems are divided into  two forms, namely moral hazard and also adverse selection. One way to solve this problem is to apply the concept of a trustworthy profit sharing.
Analisis Pekerjaan Berbasis Kompetensi dalam Manajemen Sumber Daya Insani pada Lembaga Keuangan Syariah: Integrasi Nilai-Nilai Ekonomi Islam Sri Nurul Nabila; Eka Arlinda Hafid; Lince Bulutoding; Muhammad Wahyuddin Abdullah
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 2 (2025): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i2.6216

Abstract

This article discusses the analysis of work in human resource management (SDI) from the perspective of Islamic economics, especially its application to Islamic financial institutions. This article aims to analyze the implementation of work in human resource management (SDI) in Islamic financial institutions, with a focus on the integration of Islamic economic principles. This study uses a descriptive qualitative approach through literature and case studies in Islamic banks. The results show that systematic and competency-based work analysis is essential in improving the effectiveness of SDI placement, development, and performance assessment. The main findings identify that the application of work analysis that refers to the principles of justice, trust, and social responsibility in accordance with sharia is able to increase professionalism, productivity, and employee job satisfaction. In addition, the integration of Islamic moral values and ethics in work specifications and design has been proven to strengthen a work culture that is oriented towards blessings and mutual benefit. This study recommends that Islamic financial institutions continue to strengthen the process of competency-based work analysis and Islamic values to support superior SDI management.
STRATEGI PENGELOLAAN SDI DALAM MENINGKATKAN BUDAYA KERJA ISLAMI DI BANK SYARIAH Asriani; Muhammad Wahyuddin Abdullah
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.v6i4.58410

Abstract

Abstrak Penelitian ini mengkaji strategi pengelolaan sumber daya insani (SDI) dalam meningkatkan budaya kerja Islami di bank syariah. Dengan pendekatan kualitatif melalui studi pustaka, ditemukan bahwa integrasi nilai Islam dalam rekrutmen, pelatihan, pengembangan karier, dan evaluasi kinerja sangat penting untuk membentuk budaya kerja yang beretika dan produktif. Peran kepemimpinan serta kebijakan organisasi yang mendukung nilai Islami menjadi kunci keberhasilan implementasi budaya kerja Islami. Strategi ini memperkuat kualitas SDI sekaligus memperkuat daya saing bank syariah. Kata Kunci: SDI, budaya kerja Islami, bank syariah, strategi pengelolaan, nilai Islam.   Abstract This study examines human resource management strategies to enhance Islamic work culture in Islamic banks. Using a qualitative literature review, it finds that integrating Islamic values in recruitment, training, career development, and performance evaluation is vital to creating an ethical and productive work culture. Leadership roles and organizational policies supporting Islamic values are key to successful implementation. These strategies improve HR quality and strengthen the competitive advantage of Islamic banks. Keywords: Human resources, Islamic work culture, Islamic bank, management strategy, Islamic values.
PENGELOLAAN SDI BERBASIS MAQASHID SYARIAH DALAM MENINGKATKAN ETOS KERJA Rizal Ancu; Muhammad Wahyuddin Abdullah
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.v6i4.58413

Abstract

Abstrak Penelitian ini membahas pengelolaan Sumber Daya Insani (SDI) berbasis maqāṣid syarīʿah sebagai strategi untuk meningkatkan etos kerja tenaga pendidik di lembaga pendidikan Islam. Pendekatan maqāṣid mencakup lima aspek utama: menjaga agama (ḥifẓ al-din), jiwa (ḥifẓ al-nafs), akal (ḥifẓ al-‘aql), keturunan (ḥifẓ al-nasl), dan harta (ḥifẓ al-mal). Melalui pendekatan ini, pengelolaan tenaga pendidik dilakukan secara lebih holistik, dengan memperhatikan dimensi spiritual, emosional, dan kesejahteraan guru. Hasil penelitian menunjukkan bahwa penerapan prinsip-prinsip maqaṣid syari’ah mampu meningkatkan motivasi, loyalitas, serta profesionalisme guru secara signifikan, sehingga berdampak positif terhadap mutu pembelajaran dan keberlangsungan pendidikan Islam yang berkualitas. Kata Kunci: SDI, Maqaṣid Syariah, Etos Kerja, Tenaga Pendidik, Pendidikan Islam   Abstract This study discusses the management of Human Resources (HR) based on maqāṣid syarīʿah as a strategy to enhance educators’ work ethic in Islamic educational institutions. The maqaṣid framework includes five main principles: protection of religion (ḥifẓ al-din), life (ḥifẓ al-nafs), intellect (ḥifẓ al-‘aql), lineage (ḥifẓ al-nasl), and wealth (ḥifẓ al-mal). This approach promotes a holistic HR management model by considering the spiritual, emotional, and material well-being of teachers. The findings indicate that implementing these principles significantly improves educators’ motivation, loyalty, and professionalism, thereby contributing to the quality and sustainability of Islamic education. Keywords: Human Resources, Maqaṣid Syari’ah, Work Ethic, Educators, Islamic Education
Co-Authors Abdul Wahab Abdul Wahid Haddade Abdul Wahid Haddade Abdullah, Mochammad Fadhil Adhayani Mentari Paramata Aditiya, Roby Ahmad Zikri Dwiatmaja Akbar. C Akhmad Zulhikam Ali Djamhuri Ali, Nur Amalia Amiruddin Amiruddin K Amiruddin Kadir Amiruddin, Muhammad Fauzi Analia, Fitra 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 Bukhari chairul ihsan burhanuddin Damayanti, Elok Dana Kusuma, Suteja Wira Devi Novianty Dwiatmaja, Ahmad Zikri Eka Arlinda Hafid Emi Sri Rahayu Fatimah Eril, Eril Evi Kurnia Fahrun Rijal Fathurrahman Fathurrahman Fathurrahman, Rezki Amalia Fitra Analia Haddade, Abdul Wahid Hamzah, Muh. Nasir Hasaruddin Hasaruddin Hasaruddin Hasaruddin Ippa Syahida Isnin Rofiah Jamal, Angriani Jannah, Raodahtul Jupaing jupaing K, Amiruddin Kadir, Amiruddin Kara, Muslimim Kara, Muslimin H Kasim, Sinta Kasim, Sjaiful Khomayny, Muchlish Kurnaemi Anita 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 Nurul Faqiha Yasin NURUL HIDAYAH Parmitasari, Rika Dwi Ayu Puspita H. Anwar Puspita Hardianti Anwar R, Baso Rahmawati Muin Ramlah Ramlah Reski Cahyani Ilham Ridwan Ridwan Rijal, Fahrun Rika Dwi Ayu Parmitasari Rika Dwi Ayu Parmitasari Risnawati Rizal Ancu Saiful Saiful Muchlis Saiful Muchlis Saiful Muchlis, Saiful Salmah Said Salmah Said, Salmah Sandi, Ahmad Sofyan, Syathir Sri Nurul Nabila Sri Wahyuni Sumarni S, Sumarni Syahidah Rahmah Syahruddin Kadir Syamsiah, Syamsiah Syamsuddin Syamsuddin Syarifuddin Syarifuddin Syarifuddin Syarifuddin Tamsir Tamsir Tamsir, Tamsir Trimulato Warliana, Lisna Widya Astuti Yanti, Sri Devi Yunus, Ayu Ruqayyah