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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam Publica : Jurnal Administrasi Pembangunan dan Kebijakan Publik IJBE (Integrated Journal of Business and Economics) Martabe : Jurnal Pengabdian Kepada Masyarakat JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Al-Kharaj: Journal of Islamic Economic and Business International Journal of Business Economics (IJBE) Jurnal Ilmiah Akuntansi Peradaban INVOICE : JURNAL ILMU AKUNTANSI Jurnal Iqtisaduna Al-Buhuts (e-journal) Islamic Accounting and Finance Review Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) JURNAL TEKNIK GEOLOGI : Jurnal Ilmu Pengetahuan dan Teknologi Vitamin: Jurnal Ilmu Kesehatan Umum Journal of Islamic Economics and Finance Jurnal Informatika Dan Tekonologi Komputer HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy
Sumarlin Sumarlin
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Desain dan Visualisasi Media Edukasi Rumah Adat Nusa Tenggara Timur (NTT) menggunakan Teknologi Augmented Reality Delia Marisa Wulandari Suyitno Putri; Sumarlin Sumarlin; Hasibun Asikin
Jurnal Informatika Dan Tekonologi Komputer (JITEK) Vol. 6 No. 2 (2026): Juli : Jurnal Informatika dan Tekonologi Komputer
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jitek.v6i2.11614

Abstract

The low use of interactive learning media to introduce local culture has limited students' interest and understanding of the traditional houses of East Nusa Tenggara (NTT). This study aims to design and develop interactive educational media based on Augmented Reality (AR) to help students understand the form, function, and philosophy of traditional NTT houses in a more engaging and interactive way. The method used in this study is the ADDIE development model, which consists of the stages of Analysis, Design, Development, Implementation, and Evaluation. The system was developed using ZapWorks Studio for implementing AR technology and Blender for creating 3D models of traditional houses. The results show that the AR-based educational media is capable of displaying visualizations of traditional NTT houses in the form of three-dimensional objects, along with educational information and interactive quiz features in real time. This media can be used as an engaging and interactive learning tool, helping to increase student interest in learning and support the preservation of local culture in the digital age.
Strengthening Fraud Prevention in Islamic Banks: The Roles of Islamic Corporate Governance, Sharia Compliance, and Internal Control Andi Mutmainnah; Amiruddin; Sudirman; Syaharuddin; Sumarlin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8202

Abstract

This study aims to examine the influence of Islamic Corporate Governance (ICG) and Sharia Compliance on fraud prevention with Internal Control as a moderating variable in Islamic Commercial Banks in Indonesia for the period 2016 to 2024. This study uses a quantitative approach with 90 observations from 10 banks selected through a purposive sampling method. Sharia Compliance is measured using two proxies, namely the Islamic Income Ratio (IsIR) and the Profit Sharing Ratio (PSR). Data were obtained from annual reports, financial statements, and Good Corporate Governance (GCG) reports, then analyzed by Moderated Regression Analysis (MRA) using E Views 12 software. The results show that ICG has a negative but insignificant effect on fraud prevention, IsIR has a significant positive effect, and PSR has a significant negative effect. The moderating role of Internal Control produces varying findings, namely insignificant in the relationship between ICG and fraud, significant negative in the relationship between IsIR and fraud, and significant positive in the relationship between PSR and fraud. The novelty of this research lies in its comprehensive approach, integrating governance, sharia compliance, and internal control into the analysis of fraud prevention in Islamic banking. The results provide theoretical contributions to the literature on sharia governance and provide practical input for Islamic banking in strengthening transparency, accountability, and risk management.    
Religiosity as a Moderator in the Relationship between Lifestyle, Digital Promotion, and Impulsive Buying of Generation Z Muslims in Palopo City: A Sharia Economic Perspective Jesika Saputri; Sudirman; Idris Parakkasi; Syaharuddin; Sumarlin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8205

Abstract

This study aims to analyze the influence of lifestyle and digital promotions on impulsive buying behavior among Generation Z Muslims in Palopo City, with religiosity as a moderating variable. This study uses a quantitative research type with an explanatory approach. Data were obtained by distributing questionnaires to 115 Generation Z Muslim respondents in Palopo City selected using a purposive sampling technique. Data analysis was conducted using SmartPLS software version 4.11.4 through the Partial Least Square (PLS) method to test validity, reliability, structural model, and research hypotheses. The results showed that each lifestyle and digital promotion variable had a positive and significant effect on impulsive buying. However, religiosity was not proven to moderate the influence of lifestyle or digital promotions on impulsive buying. This finding indicates a gap between the level of understanding of religiosity and consumption practices that still tend to be impulsive. Theoretically, this study strengthens the Stimulus–Organism–Response (SOR) study, while practically emphasizes the importance of financial literacy and digital literacy so that Generation Z can manage consumption behavior in accordance with the principles of simplicity in Islam. Kata Kunci: gaya hidup, promosi digital, impulsive buying, religiusitas, Generasi Z
Annesang (Muzara'ah) Based on Maslahah and CIBEST in Improving Farmer Welfare in Bulukumba Regency Sri Nurul Nabila; Rahman Ambo Masse; Sumarlin; Kamaruddin Arsyad; Abdul Wahab
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8515

Abstract

This study focuses on the implementation of the Annesang (Muzara'ah) system based on the Maslahah concept to improve the welfare of farmers in Batulohe Village, Bulukumpa District, Bulukumba Regency. The phenomenon of profit-sharing cooperation between landowners and rice farmers is important because of income inequality and the risk of injustice in the distribution of harvests, and highlights the spiritual aspect that has so far received little attention. This study uses a qualitative phenomenological approach with observation methods, in-depth interviews, questionnaires, and documentation of 30 farmers. The CIBEST (Center of Islamic Business and Economic Studies) model is used as a multidimensional measuring tool that assesses welfare and poverty from a comprehensive material and spiritual aspect. The results of the study indicate that the implementation of the Maslahah-based Annesang (Muzara'ah) system and the CIBEST model significantly improved the welfare index of farmers in Batulohe Village, particularly in terms of higher income, economic resilience, spiritual satisfaction, and a more balanced quality of life. Challenges encountered included the implementation of oral contracts, unclear capital participation, and risk management that requires a more professional and legal approach. The implications of the study emphasize the importance of strengthening the Maslahah-based Annesang system as a model for fair, sustainable agricultural cooperation, and integrating the spiritual values ​​of agrarian communities. The CIBEST model is recommended as a holistic welfare evaluation instrument that facilitates the formulation of integrated economic and socio-spiritual intervention policies and programs. Regulatory support, facilitation of contract legalization, farmer capacity building, and legal protection by the government and related institutions are expected to ensure that this profit-sharing practice runs effectively, transparently, and is able to improve the welfare of the community as a whole
Ethical Financing and Sustainability Practices in Islamic Banking Institutions Rasnawati Rasnawati; Wahyuddin Abdullah; Sumarlin Sumarlin
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/n4m0ne47

Abstract

This study examines the integration of sustainability and ethical financing principles in Islamic banking institutions and their implications for financial performance, corporate reputation, and customer trust. Despite increasing global attention to sustainable finance, there remains limited understanding of how Islamic banks adopt and operationalize sustainability practices while addressing challenges such as regulatory constraints, resource limitations, and market competition. Adopting an interpretive paradigm and a case study approach, this research collected data through in-depth interviews with institutional managers and staff, complemented by document analysis of sustainability reports and policy guidelines. The results reveal that Islamic banks that actively implement sustainability and ethical financing practices demonstrate improved profitability, enhanced corporate reputation, and greater customer loyalty. Moreover, transparent sustainability reporting and accountability mechanisms strengthen stakeholder trust and align institutional practices with the broader objectives of Islamic finance, such as social justice and environmental stewardship. The findings highlight the importance of developing innovative Sharia-compliant products that integrate sustainability values to attract socially and environmentally conscious customers. From a theoretical perspective, the study contributes to the growing discourse on the intersection between Islamic finance and sustainable development. Practically, it provides implications for policymakers and practitioners to strengthen transparency, accountability, and innovation in Islamic banking operations. Future research is recommended to explore the role of emerging technologies, including fintech and digital platforms, in enhancing sustainability practices within the Islamic banking sector.
REFORMULATING AGENCY THEORY FROM AN ISLAMIC PERSPECTIVE: A CONCEPTUAL AND NORMATIVE-FILOSOFICAL APPROACH Hasriani Hasriani; Sumarlin Sumarlin; Wahyuddin Abdullah
Journal of Islamic Economics and Finance Vol. 1 No. 4 (2025): Mei
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/joieaf.v1i4.2524

Abstract

Teori agensi konvensional, yang didasarkan pada asumsi rasionalitas individual dan orientasi keuntungan, telah menjadi landasan utama dalam memahami hubungan antara principal dan agent dalam sistem ekonomi modern. Namun, ketika diterapkan dalam konteks keuangan syariah, muncul tantangan konseptual yang signifikan karena teori ini tidak mempertimbangkan nilai-nilai spiritual, prinsip amanah, dan akuntabilitas akhirat yang menjadi fondasi utama dalam sistem Islam. Penelitian ini bertujuan untuk merekonstruksi teori agensi dalam perspektif Islam dengan mengusulkan kerangka teoretis yang mengintegrasikan prinsip tauhid, hisbah, dan mas’uliyyah. Penelitian ini menggunakan pendekatan kualitatif dengan metode normatif-filosofis dan analisis tematik terhadap literatur akademik, fatwa DSN-MUI, serta laporan institusi keuangan syariah. Hasil penelitian menunjukkan bahwa teori agensi Islam menawarkan konsep hubungan keagenan yang bersifat holistik, berlandaskan pada integritas moral dan tanggung jawab spiritual, yang secara efektif dapat mengurangi risiko moral hazard dan asimetri informasi. Implikasi teoretis dari model ini adalah lahirnya paradigma baru dalam studi tata kelola syariah yang menempatkan agen sebagai khalifah, bukan sekadar homo economicus. Secara praktis, kerangka ini dapat diterapkan dalam penguatan peran Dewan Pengawas Syariah dan sistem tata kelola risiko pada lembaga keuangan syariah. Penelitian ini membuka ruang baru bagi pengembangan tata kelola keuangan berbasis nilai dalam sistem ekonomi Islam global
The Role of Islamic Principles in Promoting Sustainable Operations in The Business Sector Among Muslim Millennials Herianti Herianti; Murtiadi Awaluddin; Sumarlin Sumarlin
International Journal of Business Economics (IJBE) Vol 6, No 1 (2024): September - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v6i1.21205

Abstract

Purpose – This research investigates how integrating Islamic principles—emphasizing ethics, social justice, and environmental care—into business practices can promote sustainability, especially among Muslim millennials. The study aims to develop guidelines for incorporating these values into business operations.Methodology – Data were collected over two months (July-August 2023) via online questionnaires distributed to Indonesian Muslim millennials through social media and WhatsApp. The sample size was sufficient for multivariate analysis. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The analysis included measurement model evaluation for validity and reliability and structural model analysis for statistical significance and predictive relevance.Findings – The study found that applying Islamic principles significantly enhances sustainability in business practices, particularly for Indonesian Muslim millennials. The analysis confirmed the validity and reliability of the data and demonstrated that the model not only met statistical significance criteria but also had robust predictive relevance, thereby reinforcing the reliability of the study's findings.Originality/Novelty – This research is unique in its focus on applying Islamic principles to modern business practices for sustainability, mainly targeting the Muslim millennial generation. It provides a detailed framework and new insights into integrating these principles, bridging gaps in existing literature and sparking new interest in the field.Implications – The study provides a practical framework for businesses to align with ethical and environmental standards while respecting cultural values. It also offers actionable recommendations for enhancing sustainability and social responsibility, thereby demonstrating the practical usefulness of the research.
Co-Authors A. Nur Asri Ainun Abdul Wahab Agnes Safitri Agus Rahmat Alfa Reza Dwi Yulistianingsih Alim Sholihin Alim Syariati Amiruddin Amiruddin K Andi Mutmainnah Andi Resky Rahim Andi Sylvana Andi Wawan Mulyawan Annisa Juniarta Musda Asmirawati Asmirawati Azwar, Azwar Bahtiar Bahtiar Candra Junaedi Delia Marisa Wulandari Suyitno Putri Della Fadhilatunisa Farid Fajrin Gunawan Gunawan HAERIANTI HERIANTI Hasibun Asikin Hasriani Hasriani Hendra Ibrahim Ibrahim Idris Parakkasi Ismawati Ismawati Jesika Saputri Juliani Juliani Kamaruddin Arsyad Lince Bulutoding Megawati Ismail Memen Suwandi MUH. CHAERULLAH BURHAN Muhammad Akil Rahman Muhammad Nurfaizy Hamdan Muhammad Wahyuddin Abdullah Murtiadi Awaluddin Nasrullah Bin Sapa Nur Al-Fidha Nur Rahmah Sari Nur Sakinah Irman Nur Saqinah Galugu Nurfadillah Annisa Arifin Nurjannah Nurjannah Nurkhaerun Nisa Pangea Ghiyats Sabrian Qadriawan Firdaus Rahman Ambo Masse Raodahtul Jannah Raodatul Jannah Rasnawati Rasnawati Revia Oktaviani Rizki Ameliyani Rulyanti Susi Wardhani Samsul Samsul Sari Fatimah Mus Sri Nurul Nabila Sudirman Suhartono Suhartono Suhartono Supriadi Syaharuddin Syaiful Umasangadji Syariati, Namla Elfa Yunianto Setiawan, Yunianto Zul Fahri