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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi AkMen JURNAL ILMIAH Jurnal Iqtisaduna Islamic Accounting and Finance Review Indonesian Journal of Economics, Entrepreneurship, and Innovation
M. Wahyuddin Abdullah
Universitas Islam Negeri Alauddin Makassar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ISLAMIC ECONOMIC CREATIVE SOLUTIONS FOR SMALL AND MEDIUM ENTERPRISES IN THE SHORT AND LONG TERM Syahruddin Kadir; M. Wahyuddin Abdullah
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11819

Abstract

This study aims to find out the creative solutions of Islamic economics in overcoming the economic obstacles faced by SMEs both short and long term. This research is descriptive analysis with a qualitative approach from secondary data including and literature. The results of this study indicate that the right Islamic economic solution to addressing the economic barriers of SMEs is to provide Islamic finance, strengthen management, and use financial technology (Fintech) features and establish relationships with customers. This research has implications for improving and strengthening sharia-based SMEs.
ISLAMIC VALUE OF INNOVATIVE PERFORMANCE IN SMALL AND MEDIUM-SIZED ENTERPRISES: CONCEPTUAL REVIEW OF FATHANAH Nur Rahmah; M. Wahyuddin Abdullah; Salmah Said
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11821

Abstract

Small and medium-sized enterprises (SMEs) contribute to the national economy. It follows to increase in market potential. Innovation has an important role in various business competitions. However, innovative performance has not been completely implemented by SME companies. This research offers the concept of fathanah in innovative performance in SMEs. The research method is a review of the literature on SME innovative performance. This study explains the innovative performance of SMEs with six concepts; process innovation, product innovation, management innovation, organizational innovation, marketing innovation, and technological innovation. The concept of fathanah in innovative performance in SMEs with dimensions of intelligence; intellectual quotient (IQ), emotional quotient (EQ), and spiritual quotient (SQ). This paper applies a conceptual approach. The limitations of this paper are that the dimensions mentioned have not been empirically tested. In addition, there may also be other dimensions of Islamic values related to innovative performance apart from the concept of fathanah. However, the fathanah concept is expected to be applied in innovative performance to develop SMEs.
IMPLEMENTATION OF ISLAMIC BUSINESS ETHICS IN SMALL AND MEDIUM ENTERPRISES (SMEs) Supriyadi Supriyadi; M. Wahyuddin Abdullah
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11824

Abstract

The purpose of this paper is to find out the concept of Islamic business ethics and its implementation in Small and Medium Enterprises (SMEs). Small and Medium Enterprises (SMEs) are individual businesses or business entities that are currently experiencing rapid development. Its development certainly must be accompanied by ethical awareness as exemplified by Rasulullah saw. which is actualized through his characteristics. Thus, the business carried out is not just to get profit only but also blessing. Therefore, Islamic business ethics in Small and Medium Enterprises (SMEs) is very important to implement.
THE ROLE OF SHARIA FINANCIAL INSTITUTION TO EMPOWERING SMEs Jamaluddin Jamaluddin; M. Wahyuddin Abdullah
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11825

Abstract

This study aims to determine the efforts of Islamic Financial Institutions in empowering SMEs, strategies and important roles carried out by LKS in order to empower SMEs through the provision of capital to be managed in business. The method used in this research is descriptive analysis method, a method that only describes various forms of paradigms about empowerment strategies for SMEs, the most important data sources in this study are related to the search for library data, relevant books, and scientific papers. others relevant to the object of study. The results of this study indicate that there has been much power and effort carried out by the Islamic Finance Agency in order to empower SMEs, this can be proven by the existence of several programs, products, and financing aimed directly at SMEs. The strategy used is; provide complete information as well as promotion to SMEs, provide financing for their business development, provide financing in accordance with the type of business that SMEs are involved in with the concept of sharia principles. The implication of this research is to continue to provide services professionally and provide the best so that they are truly able to provide community welfare, more selective in providing financing so as to minimize the losses that will occur, increase technological resources so that SMEs can easily access information.
PRODUCTIVE ZAKAT USING THE QARDHUL HASAN SCHEME TO IMPROVE THE WELFARE OF THE ECONOMY Mukaddis Mukaddis; M. Wahyuddin Abdullah
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11830

Abstract

Poverty is an unresolved social problem. One solution to improve the welfare of the poor is the distribution of zakat and empowerment of zakat. The problem of zakat faced today is very complex, start from the fact that there are still some people who won't pay zakat until the distribution of zakat that has not been arranged neatly. The approach used in this research was desciptive qualitative.Descriptive qualitative research seeks to analyze and interpret data has been collected  from the relevant literature. In distributing zakat there are two types of forms, namely consumptive and productive. Especially for zakat productive , giving this type of zakat to empower mustahik to be more productive, independent, and to improve their lives through their potential. Consumptive is understood that zakat is simple distributed such as zakat  distributed in the form of zakat items which are used up or used up. Zakat is no longer scarred because it has been used in daily mustahik. However, productive zakat is distributed not to be spent but to be developed .The model of giving zakat productive includes business capital or loans to mustahik whose daily activities are economic activists, whether traders or others. One of the most suitable schemes to be applied in distributing productive zakat is qardhul hasan. This scheme was known as a loan that was given to someone for free without any imposition of fees unless only returning the principal. Distribution of zakat productive  use the qardul hasan scheme make it easy and not burdensome for mustahik, and the qardhul hasan scheme will avoid usury, and mustahik can maximize it business income. The running distribution of zakat productive with the qardhul hasan scheme can be improve the people's economic welfare.
Formulasi Zakat Perusahaan Kalla Group di Kota Makassar Fitrawansah Fitrawansyah; Abdul Wahid Haddade; Aam Azzatil Isma; Sri Aisyah Yope; M. Wahyuddin Abdullah
Indonesian Journal of Economics, Entrepreneurship, and Innovation Vol. 3 No. 1 (2022): Mei
Publisher : ILIN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (939.732 KB)

Abstract

This paper aims to create a zakat formulation based tazkiyah as manifestation of the distribution of sharia value added in Kalla Group companies in Makassar. This paper is a descriptive qualitative research with a phenomenological approach. The research results show that the calculation of zakat for Kalla Group company was carried out at the beginning of the year when the budget meeting was held, the amount of zakat paid by each subsidiary was adjusted to the projected profit target for that year. Kalla Group acknowledges and records zakat as a general expense. After Hadji Kalla Foundation officially became LAZNAS, Kalla Group acknowledged and recorded zakat as a zakat expense that could reduce the company's profits. Another research result formulates the corporate zakat into 2 formulations, 1) Calculation formulation of zakat for companies is based on the total of working capital (current assets-current liabilities) plus net profit after tax, then multiplied by 2.5% to get the amount of zakat to be paid by the company. This formulation is deemed ideal to be implemented on Kalla Group based on the actual conditions of the company which have previously undergone tazkiyah-based screening. 2) This research also produces a reporting formulation in the form of a company’s zakat reporting format which can facilitate companies in classifying related accounts in their corporate zakat calculations. The formulation of the calculation of zakat for companies with tazkiyah screening is hoped to be a manifestation of the distribution of the sharia value added of the company.
Co-Authors Aam Azzatil Isma Abdul Wahid Haddade Ali Djamhuri Ambo Asse Andi Yuliana Anwar, Nurfiah Fitrawansah Haslinda Haslinda Irwansyah Irwansyah Jamaluddin Jamaluddin M. Nasir Hamzah Muh. Sabri AR Mukaddis Mukaddis Muslimin Kara Nur Rafikah Kadir Nur Rahmah Nuril Auliya Nurmala Dewi Salmah Said Sri Aisyah Yope Supriyadi Supriyadi Syaharuddin Syaharuddin Syahruddin Kadir Syahruni Syahrul Syamsul Rijal