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THE ROLE OF CUSTOMER DUE DILIGENCE IN MITIGATION OF CREDIT FINANCING RISK IN SHARIA FINANCIAL INSTITUTIONS AT BSI PAREPARE BRANCH widya, vira; Akilah, Fahmiah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 4 No 1 (2025): 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.v4i1.15351

This study examines the implementation of Customer Due Diligence (CDD) at BSI KC Parepare, focusing on three main aspects: the quality of CDD in mitigating financing risks, customer characteristics considered in its application, and the factors determining its effectiveness. The purpose is to analyze how CDD helps the bank identify, measure, and reduce financing risks from the early stages and to evaluate its effectiveness in preventing problematic financing. This research employs a qualitative method with a case study approach, using interviews, field observations, and documentation related to financing policies and the implementation of the Know Your Customer (KYC) principle. The findings show that CDD plays a crucial role in risk mitigation, particularly in assessing customer eligibility, analyzing business backgrounds, and monitoring transactions. This role has been proven to reduce potential financing risks and improve the quality of the bank’s financing portfolio.

Faktor-Faktor Yang Mempengaruhi Tingkat Kunjungan di Taman Syariah Kota Parepare Akilah, Fahmiah; Faradiba, Besse; Damirah; Jumaisah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 9 No 2 (2022): Desember
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Penelitian ini berjudul “Faktor-Faktor yang Mempengaruhi Tingkat Kunjungan Wisatawan di Kota Parepare Penelitian ini bertujuan untuk mendeskripsikan pengaruh fasilitas terhadap tingkat kunjungan wisatawan, mendeskripsikan pengaruh lingkungan wisata terhadap tingkat kunjungan wisatawan dan mendeskripskripsikan pengaruh simultan fasilitas dan lingkungan terhadap tingkat kunjungan di Taman Syariah Kota Parepare. Taman Syariah Parepare terletak di jalan Ganggawa Kecamatan Ujung Kota Parepare, Sulawesi Selatan. Jumlah sampel dalam penelitian ini sebanyak 30 responden. Metode penelitian ini menggunakan metode kuantitatif dengan model analisis Regresi Linear Berganda kemudian untuk analisis data menggunakan analisis deskriptif dalam mendeskripsikan pengaruh fasilitas dan lingkungan terhadap tingkat kunjungandi taman Syariah Kota Parepare. Hasil penelitian menunjukkan terdapat pengaruh secara parsial fasilitas terhadap kunjungan wisatawan dan lingkungan tehadap kunjungan wisatawan serta pengaruh secara simultan fasilitas dan lingkungan terhada tingkat kunjungan wisatawan berdasarkan hasil pengujian Uji F dan Uji t.

ISLAMIC ETHICS-BASED HUMAN RESOURCE MANAGEMENT IN THE DIGITAL AGE: THE IMPLICATIONS OF HADITH ON STRENGTHENING HUMAN RESOURCES IN THE HALAL INDUSTRY Akilah, Fahmiah; La Ode Ismail Ahmad; Muhammadiyah Amin
Rausyan Fikr: Jurnal Ilmu Studi Ushuluddin dan Filsafat Vol. 21 No. 2 (2025): Juli - Desember 2025
Publisher : Fakultas Ushuluddin, Adab dan Dakwah, Universitas Islam Negeri (UIN) Datokarama Palu, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/rsy.v21i2.4456

This study aims to analyze prophetic traditions (hadith) related to Islamic Ethics-Based Human Resource Management (HRM) in the digital era and to examine their implications for strengthening human resources in the halal industry. The research employs a qualitative–descriptive approach through library research and thematic analysis of hadith (mawḍū‘ī), utilizing primary data derived from authentic hadiths, supported by literature on Islamic business ethics and Islamic human resource management. The findings indicate that the principle of ṣidq emphasizes integrity and transparency, amanah highlights moral responsibility, and itqān underscores diligence, precision, and accountability. The integration of these principles forms the foundation of a well-established HRM framework that enhances quality in the halal industry, strengthens an ethical organizational culture, and fosters consumer trust. Thus, the application of Islamic business ethics through values derived from prophetic traditions provides practical contributions to developing a professional, trustworthy, and sustainable halal industry.

The Perspective of Contemporary Scholars on the Zakat Payment of YouTube Google AdSense Income Syarif, Muhammad Fazlurrahman; Purwanti, Dewi; Akilah, Fahmiah
Mazahibuna: Jurnal Perbandingan Mazhab VOLUME 4 ISSUE 2, DECEMBER 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/mh.vi.31860

The potential of zakat through the Google Adsense business can be used as an instrument to encourage economic growth. This can be done regardless of the pros and cons among scholars against zakat payment on Google Adsense business income on youtube. Also, this article refers to a literature study with a normative and juridical approach. The results showed several scholars argued that even though the haul had not been achieved, professional or income zakat needs to be issued as long as the nishab had been reached. Some scholars also require professional or income zakat to be issued when the nishab and haul have been reached. Meanwhile, YouTubers and content creators are professionals who are loved by people of all ages and the job is promising in the millennial era with the potential to generate lots of zakat funds. It is hoped that more similar professions with great potential will emerge in the future. Therefore, people who earn from the Google Adsense business on youtube can better understand the payment of zakat from their income. This study can be a basis for further surveys on the development of other professional zakat.

A Qur’anic Management Framework for Sustainable Work Ethics in the Digital Era: Operationalizing Amānah and Integrity for Organizational Resilience Akilah, Fahmiah; Abu Bakar, Achmad; Mafuz, Muhsin
BANCO: Jurnal Manajemen dan Perbankan Syariah Vol. 8 No. 1 (2026): Banco: Jurnal Manajemen dan Perbankan Syariah
Publisher : Institut Agama Islam Negeri Parepare

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Purpose –This study addresses the ethical erosion and dehumanizing tendencies of digitally mediated work (e.g., algorithmic control, gig arrangements, and transactional performance pressures) by formulating a Qur’anic management framework for sustainable work ethics grounded in amānah and integrity. It responds to the gap between prevailing digital work norms and Qur’anic moral ideals, with a focus on long-term organizational sustainability. Methods – Using a tafsīr maudhū‘ī (thematic) approach within qualitative library research, the study conducts a structured thematic synthesis: (i) selection of Qur’anic passages relevant to work, trust, justice, and responsibility; (ii) contextual reading through classical and contemporary tafsīr; and (iii) hermeneutic translation of ethical themes into management constructs and sustainability-oriented outcomes (governance, social well-being, and responsible conduct). Findings–The study constructs an integrative model comprising three pillars—al-‘adl (justice), al-amānah (trustworthy integrity), and mas’ūliyyah ijtimā‘iyyah (social responsibility)—operationalized as sustainability enablers in digital workplaces. Al-‘adl supports fair treatment and worker well-being in data-driven performance systems; al-amānah strengthens ethical governance and accountability under automation; and mas’ūliyyah ijtimā‘iyyah matches organizational behavior with collective benefit and CSR-like commitments. Practical Implications–The framework offers a sustainability-oriented paradigm for human resource management, ethical leadership, and organizational governance, enabling firms to mitigate digital-era risks by embedding justice, integrity, and collective responsibility into codes of ethics, evaluation systems, and digital-work policies. Originality/value–This study advances Islamic management scholarship by moving beyond normative exposition to propose an operational Qur’anic management framework that links Qur’anic ethics to sustainability outcomes in contemporary digital organizations

Generation Z Work Readiness in the Digital Era: An Empirical Diagnosis and Conceptual HRM Collaboration Model at IAIN Parepare Musmulyadi; Akilah, Fahmiah; Safrida
Ilomata International Journal of Management Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i2.2234

This study examines the work readiness of Generation Z students in the digital era within the institutional context of IAIN Parepare, Indonesia. Rapid technological change has increased the demand for graduates who possess both digital competencies and adaptive professional skills. However, higher education institutions often face challenges in aligning graduate competencies with evolving industry expectations. Using an exploratory sequential mixed-method design, this study first conducted qualitative interviews and focus group discussions with institutional leaders, lecturers, industry practitioners, and human resource professionals to explore existing competency gaps and institutional practices. Insights from this phase informed the development of a survey instrument administered to 50 respondents in the quantitative stage. Qualitative data were analyzed using thematic analysis, while quantitative data were examined through descriptive statistics, regression analysis, and structural equation modelling. The findings indicate that students demonstrate relatively strong soft skills such as communication, teamwork, and professional ethics, but show moderate readiness in several digital hard-skills areas, particularly technological proficiency and independent problem solving. Based on these empirical insights, the study proposed an applied conceptual model that integrates human resource management practices, pentahelix collaboration, and Islamic value integration as institutional strategies for strengthening graduate work readiness. Rather than presenting a university-validated framework, the model is intended as a context-specific conceptual proposal grounded in the empirical case of an Islamic higher education institution.

IMPLEMENTASI PRINSIP AKAD MUAMALAH DALAM TRANSAKSI FINTECH SYARIAH: STUDI KASUS PADA PLATFORM ALAMI SHARIA INDONESIA Fahmiah Akilah; Wahidah Rahim; Hamzah Haeriyah; Abdi Wijaya
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 7 No 3 (2026): April
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.v7i3.64512

Abstrak Paper ini menganalisis implementasi prinsip-prinsip akad muamalah dalam transaksi fintech syariah pada platform ALAMI Sharia Indonesia dengan meninjau kesesuaian praktiknya terhadap kaidah fiqh muamalah serta rujukan regulatif Fatwa DSN-MUI. Fokus kajian diarahkan pada tiga akad utama yang digunakan ALAMI, yakni wakalah bil ujrah, musyarakah, dan murabahah. Metode yang digunakan adalah studi kasus kualitatif berbasis kajian normatif dan analisis dokumen, meliputi telaah struktur akad, kontrak digital, serta pedoman operasional yang terkait. Hasil analisis menunjukkan bahwa akad wakalah bil ujrah telah memenuhi prinsip transparansi karena ujrah/fee ditetapkan sejak awal dan disepakati para pihak melalui kontrak digital. Akad musyarakah mencerminkan prinsip keadilan melalui pembagian keuntungan sesuai kesepakatan dan risiko/kerugian secara proporsional berdasarkan porsi modal. Sementara itu, akad murabahah dijalankan dengan keterbukaan harga pokok, margin, dan tenor sehingga meminimalkan gharar/jahalah. Secara keseluruhan, implementasi akad di ALAMI dinilai selaras dengan fatwa DSN-MUI dan mendukung praktik pembiayaan yang adil dan akuntabel dalam ekosistem ekonomi digital. Kata kunci: fintech syariah; akad muamalah; ALAMI Sharia; DSN-MUI; P2P lending. Abstract This paper analyzes the implementation of muamalah contract principles in Sharia fintech transactions on the ALAMI Sharia Indonesia platform by reviewing their compliance with the principles of muamalah fiqh and the regulatory references of the DSN-MUI Fatwa. The study focuses on the three main contracts used by ALAMI: wakalah bil ujrah, musyarakah, and murabahah. The method used is a qualitative case study based on normative studies and document analysis, including a review of the contract structure, digital contracts, and related operational guidelines. The analysis shows that the wakalah bil ujrah contract meets the principle of transparency because the ujrah/fee is determined from the outset and agreed upon by the parties through the digital contract. The musyarakah contract reflects the principle of fairness through the distribution of profits according to the agreement and risks/losses proportionally based on the capital portion. Meanwhile, the murabahah contract is executed with transparency regarding the principal price, margin, and tenor, thereby minimizing gharar/jahalah. Overall, the implementation of contracts at ALAMI is considered to align with the DSN-MUI fatwa and supports fair and accountable financing practices in the digital economy ecosystem. Keywords: Sharia fintech; muamalah contracts; ALAMI Sharia; DSN-MUI; P2P lending.

Generation Z Work Readiness in the Digital Era: An Empirical Diagnosis and Conceptual HRM Collaboration Model at IAIN Parepare Musmulyadi; Akilah, Fahmiah; Safrida
Ilomata International Journal of Management Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i2.2234

This study examines the work readiness of Generation Z students in the digital era within the institutional context of IAIN Parepare, Indonesia. Rapid technological change has increased the demand for graduates who possess both digital competencies and adaptive professional skills. However, higher education institutions often face challenges in aligning graduate competencies with evolving industry expectations. Using an exploratory sequential mixed-method design, this study first conducted qualitative interviews and focus group discussions with institutional leaders, lecturers, industry practitioners, and human resource professionals to explore existing competency gaps and institutional practices. Insights from this phase informed the development of a survey instrument administered to 50 respondents in the quantitative stage. Qualitative data were analyzed using thematic analysis, while quantitative data were examined through descriptive statistics, regression analysis, and structural equation modelling. The findings indicate that students demonstrate relatively strong soft skills such as communication, teamwork, and professional ethics, but show moderate readiness in several digital hard-skills areas, particularly technological proficiency and independent problem solving. Based on these empirical insights, the study proposed an applied conceptual model that integrates human resource management practices, pentahelix collaboration, and Islamic value integration as institutional strategies for strengthening graduate work readiness. Rather than presenting a university-validated framework, the model is intended as a context-specific conceptual proposal grounded in the empirical case of an Islamic higher education institution.

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