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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
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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PERAN HUMAN CAPITAL DALAM PENINGKATAN SUMBER DAYA MANUSIA: TINJAUAN LITERATUR PERSPEKTIF ISLAM Nur Aulia Husnihita Muchtar; Devi Novianty; Lince Bulutoding; Muhammad Wahyuddin Abdullah
El-Iqthisadi Vol 7 No 1 (2025): Juni
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/el-iqthisady.v7i1.59595

Abstract

Abstrak Indonesia sebagai negara dengan populasi Muslim terbesar di dunia memiliki potensi besar dalam pengelolaan sumber daya manusia berbasis nilai-nilai Islam, khususnya melalui optimalisasi dana zakat dan pengembangan human capital. Artikel ini bertujuan untuk mengkaji efektivitas strategi Islamic Human Capital Management (IHCM) dalam membangun organisasi yang lincah (agile) dan berorientasi pada kesejahteraan karyawan (well-being). Penelitian ini menggunakan metode studi literatur yang menelaah teori-teori dan temuan ilmiah seputar modal manusia, prinsip-prinsip Islam dalam manajemen SDM, serta kerangka Resource-Based View (RBV). Hasil pembahasan menunjukkan bahwa human capital merupakan komponen vital dalam intellectual capital yang mendukung daya saing organisasi. Pengelolaan SDM berbasis Islam yang mencakup etika, spiritualitas, dan tanggung jawab sosial terbukti mampu meningkatkan kinerja organisasi secara berkelanjutan dan memperkuat nilai-nilai kolektif dalam menghadapi tantangan globalisasi dan transformasi digital. Kata Kunci: Human Capital, Islamic Management, Agile Organization, Kesejahteraan Karyawan, Zakat, RBV   Abstract Indonesia, as the country with the largest Muslim population in the world, holds tremendous potential in managing human resources based on Islamic values, particularly through the optimization of zakat and human capital development. This article aims to examine the effectiveness of Islamic Human Capital Management (IHCM) strategies in building agile and well-being-oriented organizations. Using a literature review method, this study explores theories and empirical findings on human capital, Islamic principles in HR management, and the Resource-Based View (RBV) framework. The findings reveal that human capital is a vital component of intellectual capital that supports organizational competitiveness. Islamic-based HR management— encompassing ethics, spirituality, and social responsibility—has proven to enhance sustainable organizational performance and strengthen collective values in the face of globalization and digital transformation Keywords: Human Capital, Islamic Management, Agile Organization, Employee Wellbeing, Zakat
Does Islamic value satisfaction mediate the impact of destination image, service quality, and tourist experience on revisit intention? Asmira, Sri; Abdullah, Muhammad Wahyuddin; Haddade, Abdul Wahid
Journal of Enterprise and Development (JED) Vol. 6 No. 2 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i2.10842

Abstract

Purpose — The purpose of this study is to provide a description and analysis of the direct and indirect impacts of destination image, service quality, and tourist experience on revisit intention mediated by Islamic value satisfaction.Method — This research utilizes associative quantitative methods and purposive sampling techniques. The study population consists of all tourists who visited the Tongke-Tongke Mangrove Forest tourist destination. A total of 114 Muslim tourists that meet the criteria were included in the analysis. The collected data was then analyzed using Structural Equation Modeling (SEM).Result — The study found that destination image does not significantly impact Islamic value satisfaction, while service quality and tourist experience do. Destination image, service quality, tourist experience, and Islamic value satisfaction all significantly influence revisit intention. Notably, destination image does not affect revisit intention when mediated by Islamic value satisfaction, but service quality and tourist experience do.Novelty — This study focuses on sharia-based tourism research that incorporates Islamic values. Previous research has yielded inconsistent results regarding the connection between destination image, service quality, and tourist experience in relation to revisit intention. To address this, a new concept called Islamic value satisfaction is introduced, which is expected to mediate the relationship between these variables and enhance their significance.
Perkembangan Ekonomi dalam Perspektif Islam di Era Modern: Economic Development in Islamic Perspective in the Modern Era Hidayah, Nurul; Wahab, Abdul; Abdullah, Muhammad Wahyuddin
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Pertumbuhan ekonomi (economic growth) merupakan bagian terpenting dalam kebijakan ekonomi di negara maupun sistem ekonomi manapun. Penelitian ini bertujuan untuk memahami perkembangan ekonomi perspektif Islam menawarkan pendekatan yang unik dan relevan dengan kebutuhan masyarakat modern. Metode penelitian ini menggunakan pendekatan kualitatif yang diintegrasikan dalam penelitian studi pustaka (libray research) dengan menggunakan jurnal, buku, dan literatur lainnya. Hasil penelitian menunjukkan bahwa dengan memahami prinsip-prinsip ekonomi Islam dan peranannya dalam membentuk sistem ekonomi yang adil dan sejahtera, kita dapat menciptakan masyarakat yang lebih makmur dan berkeadilan. Perkembangan ekonomi Islam di era modern juga memerlukan pemahaman yang lebih baik tentang tantangan dan peluang yang dihadapi, serta contoh keberhasilan ekonomi Islam di berbagai negara maka kita dapat meningkatkan kesadaran dan pendidikan tentang ekonomi Islam, serta mengembangkan sistem ekonomi Islam yang lebih efektif dan efisien.
Penguatan Dimensi Spiritual dalam Akuntansi Syariah: Studi Konseptual atas Nilai Tambah Syariah R, Baso; Abdullah, Muhammad Wahyuddin; K, Amiruddin; S, Sumarni
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.9387

Abstract

Konsep nilai tambah syariah menawarkan pendekatan komprehensif dalam akuntansi Islami dengan mengintegrasikan dimensi spiritual dan material berdasarkan nilai-nilai Qur’ani. Artikel ini merupakan kajian konseptual yang bertujuan menggali peran nilai Qur’ani dalam memperkaya kerangka nilai tambah syariah untuk mencapai keseimbangan hidup yang holistik. Melalui studi pustaka, artikel ini mengidentifikasi prinsip-prinsip Qur’ani seperti keadilan, amanah, dan keseimbangan sebagai fondasi moral dalam pengelolaan nilai tambah, baik secara ekonomi maupun spiritual. Nilai tambah syariah tidak hanya mengukur keberhasilan material, tetapi juga kontribusi terhadap kesejahteraan sosial dan tanggung jawab kepada Allah SWT. Dengan demikian, integrasi ini memperkuat posisi akuntansi syariah sebagai sistem etis yang mampu menjawab tantangan modern tanpa mengabaikan tujuan akhir kehidupan. Kajian ini memberikan sumbangsih konseptual untuk pengembangan sistem pelaporan syariah yang lebih berkeadilan dan berkelanjutan
ANALISIS MANAJEMEN SUMBER DAYA MANUSIA UNTUK MENINGKATKAN KINERJA KARYAWAN TINJAUAN MAQASHID SYARIAH Moh Yusuf; Ippa Syahida; Muhammad Wahyuddin Abdullah; Lince Bulutoding
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.v7i1.59568

Abstract

Abstrak Manajemen sumber daya manusia adalah poin pertama yang harus dipertimbangkan oleh perusahaan, perkembangan suatu bisnis memerlukan manajemen sumber daya manusia yang berkualitas. Tujuan dari penelitian ini adalah untuk menentukan implementasi manajemen sumber daya manusia dalam perspektif maqhasid syariah dan meningkatkan kinerja karyawan. Metode yang digunakan adalah penelitian kualitatif, sedangkan data yang digunakan dalam penelitian data primer dan sekunder diperoleh peneliti melalui observasi, wawancara, dan dokumentasi. Hasil penelitian tentang penerapan manajemen sumber daya manusia memiliki pengaruh terhadap kinerja karyawan, salah satunya adalah hasil kerja. Pelaksanaan manajemen sumber daya manusia yang dilihat dari maqhasid syariah adalah melalui tinjauan maqhasid syariah, yaitu dharuriyyat, hajiyyat, dan tahsiniyyat Kata Kunci: Manajemen Sumber Daya Manusia; Kinerja Karyawan; Maqhasid Syariah   Abstract Human resource management is the first point that must be considered by a company, the development of a business requires quality human resource management. The purpose of this study is to determine the implementation of human resource management from the perspective of maqhasid sharia and improve employee performance. The method used is qualitative research, while the data used in the study are primary and secondary data obtained by researchers through observation, interviews, and documentation. The results of the study on the application of human resource management have an impact on employee performance, one of which is work results. The implementation of human resource management seen from the perspective of maqhasid sharia is through observing maqhasid sharia, namely dharuriyyat, hajiyyat, and tahsiniyyat. Keywords: Human Resource Management; Employee Performance; Maqashid Syariah
Scientific Approach and Spirituality in Islamic Economic Development: A Philosophical Analysis of Science Ramlah, Ramlah; Wahab, Abdul; Abdullah, Muhammad Wahyuddin; Natsir, Sunarto
Mauriduna: Journal of Islamic Studies Vol 6 No 3 (2025): Mauriduna: Journal of Islamis Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Sekolah Tinggi Ilmu Bahasa Arab Ar Raayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37274/mauriduna.v6i3.1507

Abstract

This study aims to provide both a concise and in-depth discussion of the science approach within the context of Islamic economics. Using a qualitative method based on library research, this study examines recent academic literature to identify research gaps and propose novelty in the construction of Islamic economic epistemology. The findings indicate that the epistemology of Islamic economics is grounded in divine revelation (the Qur’an and Sunnah), integrated with reason and empirical reality; its ontology emphasizes that economic activities are acts of worship and a trust to prosper the earth; while its axiology is oriented toward falah (worldly and eternal well-being), justice, maslahah (public interest), and sustainability. These findings reveal that Islamic economics is tauhidi (monotheistic), integrative, and transformative, serving not only as an alternative but also as a conceptual and practical solution to contemporary socio-economic challenges. The implementation of Islamic instruments such as productive zakat, waqf, and green sukuk demonstrates the practical relevance of Islamic economics in establishing a just, inclusive, and sustainable system.
INTEGRATION OF THE MAQASHID SHARIAH INDEX AND THE RGEC METHOD IN ASSESSING THE FINANCIAL PERFORMANCE OF ISLAMIC BANKS Arief, Fitriani; Abdullah, Muhammad Wahyuddin; K, Amiruddin; Meylianingrum, Kurniawati; Muhajir, Muhammad Nur Alam
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 1 (2025): JUNI
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i1.8332

Abstract

This study aims to describe the integration between the Maqasid Sharia index and the REGC method in assessing the financial performance of Islamic banks. This research is a descriptive research that aims to explore, compile, and analyze various information available in written sources related to the research topic. The source of data in this research is obtained from literature study which includes various literatures relevant to the research topic. Data collection is done by reviewing existing literature in various sources of books, articles and documents. From the results of the analysis, it will be arranged how the integration of the Sharia Maqashid index with the RGEC method can be applied in assessing the financial performance of Islamic banks. This research shows that the integration of maqashid sharia index with RGEC method in the assessment of financial performance of Islamic banks provides a more comprehensive and fair approach. The assessment of Islamic banks is not only based on financial aspects, but also on their contribution to social welfare and compliance with sharia principles. The integration between maqashid sharia index and RGEC method is very relevant to ensure that Islamic banks are not only financially profitable, but also provide a positive impact in social and ethical aspects, in accordance with sharia principles. It is expected that the results of this study can contribute to the development of Islamic banking theory by offering a new approach in assessing the performance of Islamic banks in line with the objectives of Islamic banks, namely the welfare of the people and social benefit.
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