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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi Infestasi Journal of Accounting and Investment Jurnal Ilmiah Ekonomi Islam Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Patria Artha Management Journal Iqtishoduna: Jurnal Ekonomi Islam Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam Jurnal Ilmiah Edunomika (JIE) Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Ilmiah Akuntansi Peradaban El-Iqtishady Accounting Accountability and Organization System (AAOS) Journal Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah International Journal of Community Service Jurnal Ekonomi Syariah Pelita Bangsa INVOICE : JURNAL ILMU AKUNTANSI Jurnal Iqtisaduna Islamic Accounting and Finance Review Asian Journal of Community Services (AJCS) Journal of Economic Education and Entrepreneurship Studies International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indo-Fintech Intellectuals: Journal of Economics and Business Income Journal: Accounting, Management and Economic Research Indonesian Journal of Taxation and Accounting INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) JICS : Journal Of International Community Service Journal of Management and Innovation Entrepreneurship (JMIE) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At Tawazun Jurnal ekonomi Islam Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Journal of Ekonomics, Finance, and Management Studies JIMEK Journal of Applied Taxation and Policy Study of Scientific and Behavioral Management (SSBM)
Lince Bulutoding
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 Public Health Social Sciences Other

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TINJAUAN LITERATUR TERHADAP AKAD RAHN SEBAGAI INSTRUMEN PEMBIAYAAN BERBASIS SYARIAH Devi Novianty; Nur Aulia Husnihita Muchtar; Lince Bulutoding; Saiful Muchlis
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.v7i1.59571

Abstract

Abstrak Akad Rahn merupakan instrumen pembiayaan syariah yang signifikan dalam sistem keuangan Islam, menawarkan alternatif bagi masyarakat yang membutuhkan dana cepat dengan menjaminkan aset berharga. Berbeda dengan pegadaian konvensional, Rahn beroperasi tanpa unsur riba, gharar (ketidakpastian), dan maysir (spekulasi). Pembentukan Pegadaian Syariah pada tahun 2003 merupakan respons terhadap kebutuhan pembiayaan syariah yang belum terakomodasi secara optimal oleh bank syariah karena keterbatasan sumber daya dan fasilitas pendukung. biaya pemeliharaan atau penyimpanan (fee ijarah) bukan bunga. Jika pinjaman dilunasi, barang dikembalikan; jika tidak, barang dapat dilelang untuk melunasi utang, dengan kelebihan hasil lelang dikembalikan kepada nasabah. Proses ini memastikan pembiayaan sesuai prinsip syariah dan memberikan perlindungan bagi kedua belah pihak. Keunggulan akad Rahn meliputi bebas riba, jaminan keamanan bagi pemberi pinjaman, hak kepemilikan tetap bagi pemilik barang, akses pembiayaan yang mudah, serta mendorong prinsip ta'awun (saling tolong-menolong). Meskipun demikian, implementasinya menghadapi tantangan internal seperti keterbatasan cabang dan sumber daya manusia, serta tantangan eksternal seperti persaingan dengan lembaga konvensional dan kurangnya literasi masyarakat. Penelitian terdahulu menegaskan efektivitas Rahn dalam membantu masyarakat berpenghasilan rendah mengakses pembiayaan tanpa melanggar prinsip syariah, serta kontribusinya terhadap sistem keuangan yang adil dan inklusif. Untuk pengembangan lebih lanjut, diperlukan peningkatan edukasi publik, pengawasan syariah yang ketat, dan inovasi produk. Kata Kunci: Akad Rahn, Pembiayaan Syariah, Pegadaian Syariah, Instrumen Keuangan Islam.   Abstract The Rahn contract is a significant sharia-compliant financing instrument in the Islamic financial system, offering an alternative for those in need of quick funds by pledging valuable assets. Unlike conventional pawnshops, Rahn operates without elements of usury (riba), gharar (uncertainty), and maysir (speculation). The establishment of Pegadaian Syariah in 2003 was a response to the need for sharia-compliant financing that had not been optimally accommodated by sharia banks due to limited resources and supporting facilities. Maintenance or storage fees (ijarah fees) are not interest. If the loan is repaid, the item is returned; if not, the item can be auctioned to settle the debt, with the excess auction proceeds returned to the customer. This process ensures financing is in accordance with sharia principles and provides protection for both parties. The advantages of the Rahn contract include being free from usury, guaranteeing security for the lender, permanent ownership rights for the owner of the item, easy access to financing, and promoting the principle of ta'awun (mutual assistance). However, its implementation faces internal challenges such as limited branches and human resources, as well as external challenges such as competition from conventional institutions and low public literacy. Previous research confirms Rahn's effectiveness in helping low-income communities access financing without violating Sharia principles, as well as its contribution to a fair and inclusive financial system. Further development requires increased public education, strict Sharia supervision, and product innovation. Keywords: Rahn Contract, Sharia Financing, Sharia Pawnshops, Islamic Financial Instruments
Pemaknaan Time Driven Activity Based Costing Produk Perbankan Syariah: Sebuah Fenomenologi Tauhid Bulutoding, Lince; binti Saban, Azizah; Supriadi; Syariati, Namla Elfa; Sombolayuk, Wilhalminus; Muchlish, Mustakim; Sari, Nur Rahma
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.3457

Abstract

The purpose of this study is to reveal and interpret the calculation of the cost of determining wadiah yad dhamanah savings at Bank Syariah Indonesia (BSI) based on activities that use the concept of sharia and spiritual time driven activity-based costing (SSTDABC). Time Driven Activity Based Costing (TDABC) has a weakness in cost calculation because it does not take into account cognitive time distortion (CTD) owned by human resources. This can lead to irrelevant revenue and cost assessments that will affect managers' decision-making. The Interpretive method of monotheistic phenomenology used in this study includes noema, noesis, epoche (bracketing), intentional analysis, and eidetic reduction to reveal the phenomena experienced by participants related to determining activity-based costs so as to produce an Islamic banking product (wadiah yad dhamanah). The results of this study reveal that sharia and spiritual time driven activity-based costing can be developed in Islamic banking. The SSTDABC concept will become the “spirit” for the management of Islamic banks in the world and in Indonesia in particular. SSTDABC can be a new input for the development of theory both in the field of service companies and in the field of industry globally and nationally.
Pengaruh Penerapan Sistem E-Filling, E-Billing, dan E-Spt Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pengetahuan Teknologi Sebagai Variabel Moderasi Nurhaerani; Suhartono; Bulutoding, Lince
Jurnal Pajak dan Keuangan Negara (PKN) Vol 7 No 1 (2025): Jurnal Pajak dan Keuangan Negara | September 2025
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v7i1.3056

Abstract

The purpose of this study is to investigate, using technological knowledge as amoderating variable, the impact of e-filing, e-billing, and e-SPT on individualtaxpayer compliance. This study uses an associative technique and isquantitative in nature. Individual taxpayers who are registered at KP2KPSungguminasa Gowa make up the study's population. Purposive sampling isthe method used in the sampling procedure. Direct questionnaire surveyswere employed to gather primary data for the study. Data analysis techniquesinclude both multiple linear regression analysis and moderated regressionanalysis using MRA. Multiple linear regression analysis and the MRA test,which is impacted by technical skill, are used to assess the e-filling, e-billing,and e-SPT hypotheses. The results of a study using multiple linear regressionanalysis show that e-billing and e-filling increase individual taxpayercompliance. Meanwhile, the e-SPT system has a small and negative effect. Anexamination of moderating factors using the MRA technique suggests thattechnological proficiency may decrease the effect of e-filling and e-billing onindividual taxpayer compliance. Meanwhile, the e-SPT system's impact onindividual taxpayer compliance cannot be moderated by technical expertise. Itis anticipated that KP2KP Sungguminasa Gowa would benefit from thisresearch's consequences, which might boost taxpayer compliance. Tujuan studi untuk menginvestigasi, dengan menggunakan pengetahuanteknologi sebagai variabel moderasi, dampak dari pengarsipan elektronik,penagihan elektronik, dan SPT elektronik terhadap kepatuhan wajib pajakorang pribadi. Penelitian ini menggunakan teknik asosiatif dan bersifatkuantitatif. Wajib pajak orang pribadi yang terdaftar di KP2KP SungguminasaGowa menjadi populasi dalam penelitian ini. Purposive sampling adalahmetode yang digunakan dalam prosedur pengambilan sampel. Surveikuesioner langsung digunakan untuk mengumpulkan data primer untukpenelitian ini. Analisis regresi linier berganda serta analisis regresi moderasimenggunakan MRA digunakan dalam analisis data. Hipotesis e-filling, e-billing, dan e-SPT diuji dengan menggunakan analisis regresi linier bergandadan uji MRA yang dipengaruhi oleh keahlian teknis. Hasil analisis regresi linierberganda menunjukkan bahwa e-billing dan e-filling meningkatkan kepatuhanwajib pajak orang pribadi. Sementara itu, sistem e-SPT memiliki dampak yangdapat diabaikan dan tidak signifikan. Keahlian teknologi dapat memoderasidampak e-filling dan e-billing terhadap kepatuhan wajib pajak orang pribadi,berdasarkan analisis faktor moderasi dengan teknik MRA. Sementara itu,dampak sistem e-SPT pada kepatuhan wajib pajak orang pribadi tidak dapatdimoderasi oleh keahlian teknis. Diharapkan KP2KP Sungguminasa Gowadapat mengambil manfaat dari hasil penelitian ini untuk meningkatkankepatuhan wajib pajak.
STUDI LITERATUR TENTANG TRANSAKSI KEUANGAN DALAM PERSPEKTIF ISLAM Ippa Syahida; Moh Yusuf; Lince Bulutoding; Saiful Muchlis
El-Iqthisadi Vol 7 No 2 (2025): Desember
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.v7i2.59621

Abstract

Abstrak Penelitian ini bertujuan untuk mengkaji prinsip-prinsip dasar dan bentuk-bentuk transaksi keuangan dalam perspektif Islam melalui pendekatan studi literatur. Dalam Islam, transaksi keuangan merupakan bagian dari muamalah yang diatur secara rinci untuk menjamin keadilan, menghindari penipuan, serta menghindari unsur riba, gharar, dan maysir. Penelitian ini menggunakan metode kualitatif deskriptif dengan mengkaji berbagai sumber literatur klasik dan kontemporer. Hasil penelitian menunjukkan bahwa bentuk-bentuk transaksi seperti kafalah (penjaminan), muzayyada (lelang), urbun (uang muka), suftajah (wesel), umum balwa (kondisi darurat umum), dan qabd (penguasaan barang) merupakan instrumen penting dalam sistem keuangan syariah. Setiap akad memiliki karakteristik dan fungsi tersendiri yang tetap relevan untuk diterapkan dalam konteks ekonomi modern. Kajian ini menegaskan bahwa transaksi keuangan Islam tidak hanya memiliki dimensi hukum, tetapi juga mengedepankan nilai-nilai moral dan sosial sebagai landasan sistem ekonomi yang adil dan berkelanjutan. Kata Kunci: Transaksi Keuangan, Islam, Akad Syariah, Studi Literatur, Ekonomi Syariah   Abstract This study aims to examine the basic principles and forms of financial transactions from an Islamic perspective through a literature study approach. In Islam, financial transactions are part of muamalah (contracts) that are regulated in detail to ensure justice, avoid fraud, and avoid elements of usury, gharar, and maysir. This study uses a descriptive qualitative method by reviewing various classical and contemporary literary sources. The results show that forms of transactions such as kafalah (guarantee), muzayyada (auction), urbun (down payment), suftajah (bill of exchange), umum balwa (general emergency conditions), and qabd (control of goods) are important instruments in the Islamic financial system. Each contract has its own characteristics and functions that remain relevant for application in the modern economic context. This study emphasizes that Islamic financial transactions not only have a legal dimension, but also prioritize moral and social values as the foundation of a just and sustainable economic system. Keywords: Financial Transactions, Islam, Sharia Contracts, Literature Studies, Sharia Economics
Persepsi UMKM Terhadap Pembayaran Digital Untuk Meningkatkan Kepatuhan Pajak (Studi Kasus Pada Pemilik Coffee Shop Di Kota Makasssar Dan Gowa) Mita Fitriani; Lince Bulutoding; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 1, Issue 1 (May) 2025
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to find out how the process of paying taxes for Micro, Small and Medium Enterprises) using digital payment methods in Micro, Small and Medium Enterprises) in Gowa district and Makassar city and how the digital tax payment system can improve tax compliance for Micro, Small and Medium Enterprises) in Gowa district and Makassar city.
Landasan Filosofis Metodologi Penelitian Multiparadigma- Suatu Pengantar Parmitasari, Rika Dwi Ayu; Bulutoding, Lince; Alwi, Zulfahmi
Study of Scientific and Behavioral Management Vol 1 No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v1i1.14505

Abstract

Seiring dengan berubahnya ilmu pengetahuan, paradigma telah melalui evolusi  dan berkembang sehingga dapat diterapkan untuk kepentingan masyarakat. Pendekatan multiparadigma menawarkan konsep yang luas secara esensial dari teori dan proses pembentukan teori. Hal itu memberikan peluang denga nada perubahan klasifikasi. Klasifikasi yang dibangun dapat berubah dan berkembang seiring dengan masuknya dimensi lain dalam ilmu sosial. Pendekatan multiparadigma memerlihatkan adanya penciptaan pandangan baru dengan mengambil dari asumsi ontologi dan epistemologi yang berbeda. Multiparadigma memperkenalkan pandangan alternative akan paradigma yaitu interpretive paradigm, critical paradigm dan postmodernism paradigm.
Co-Authors -, Siradjuddin AA Sudharmawan, AA Abd Wahab Abd. Muzakkir Abdul Wahab Abdul Wahid Haddade Abdullah, Muhammad Wahyuddin Adam Nursya Ban, Muh. Aditya Aditya Aditya, Roby Agus Rahmat ahmad habibi Ahmad, Angriani Akbar, Muh. Ruslim Ali Djamhuri Ambo Asse Ambo Asse Amin, Al- Aminuyati Andi Nabila Meutia Rafika Andi Noor Wahidin Andi Noor Wahidin Andriani, Reski Antong Amiruddin Anwar, Nurfiah Anwar, Puspita Hardianti Aras, Ainul Karima Arviana, Pipi Asriani Asriani Asriani Asriani Asrina Asrina Asrina Asrina Asse, Ambo binti Saban, Azizah Della Fadhilatunisa Devi Novianty Eka Arlinda Hafid Eka Suhartini Elfa Syariati, Namla Fadhilatunnisa, Della Fadhillatunisa, Della Fajar Rahmani Ashari Fajrin, Farid Fatmawati Fatmawati Ferawati - Harun Firman Firman Gustina Gustina Hasbiullah, Hasbiullah Helda Rostiani Herawati Herawati Heri Iswandi Husnul Khatimah Ibrahim, Marsina Ida Ariani Idha Fadhilah Sofyan Iffah, Nur Ippa Syahida Irawati, Nining Winda Irmawati Wahyuningsi Islailia Umar Iwang, Baso Jamal, Angriani Jannah, Raodahtul Jayawarsa, A.A. Ketut Jumiati Haerudin Kadir, Nur An'nizar Kamelia Koemar, Fadillah Zaskia Kumalasari Kurniadi Kurniadi, Kurniadi Lutfi, Mufti M, Riska Amalia Mahendra, Yusril Marhamatussanyyah Marhamatussanyyah Marsanda, Marsanda Masrawati, Masrawati Memen Suwandi Memen Suwandi Memen Suwandi Memen Suwandi Memi Pratiwi AM Mila Karmila Anwar Mita Fitriani Moh Alifuddin Moh Yusuf Mu'min, Muh. Dian Nur Alim Muchlish, Mustakim Muh Akil Rahman Muhammad Auliya’a Dahlan Muhammad Fajrin Adnan Muhammad Fajrin Adnan Muhammad Fardan Ngoyo Muhammad Iqbal Muhammad Nurfaizy Hamdan Muhammad Sapril Sardi Juardi Muhlis, Syaiful Musdalifa Musdalifa Muslimah, Firanti Muslimin Kara Muslimin Kara Muslimin Kara Mustafa Umar Muzakkir - Nadhilah Amaliah Liwan Nadiah, Khaerun Namla Elfa Syariati Namla Elfa Syariati Ngoyo, Muhammad Fardan Nur An'nizar Kadir Nur Aulia Husnihita Muchtar Nur Azizah Nur Rahma Sari Nur Rahmah Sari Nuraenun Fitri Nurdalila Ashilah Ubaid Nurhaerani Nurhikma Nurhikma Nurul Pratiwi Parmitasari, Rika Dwi Ayu Permatasari, Wiwik Pualam, Andi Ruby Arsy Puspita H. Anwar Puspita Hardianti Anwar Puspita Hardianti Anwar Putra, Trisno Wardy Raden Ulandari Tamrin Rahma Sari, Nur Rahmah Rafifah Abu Rahmah Sari, Nur Rahman Ambo Masse Rahmaniar Rahmaniar Rahmaniar Raodahtul Jannah Raodahtul Jannah RaodahtulJannah Raodatul Jannah Rasnawati Rasty Yulia Ratmadany, Ainun Mardya Reski Ananda Putri, Andi Reza Pahlevi, Ashraf Rifqah Alfiyyah Rika Dwi Ayu Paramitasari Rika Dwi Ayu Parmitasari Rika Dwi Ayu Parmitasari Rismawati Rismawati Riyadi, Adhe Bagus Rizal Ancu Rizal Ancu Rizka Amelia Ningrum Rizki Nugraha Roby Aditiya Roby Aditya Rukmanasari, Ita Ruqayyah Yunus, Ayu Sahban, Azizah Saiful Muchlis Saiful Muchlis Saiful Muhlis Saifullah, Fu’ad Samsidar Samsidar Sandy, Khairum Nadila Sapinah, Sapinah Sapril Sardi Juardi Sari, Nur Rahma Sirajuddin Sirajuddin Sombolayuk, Wilhalminus Sri Hardianti Marsawal Sri Nurul Nabila St Salmah Sharon ST. Fatmawati Suhartono Suhartono Suhartono Suhartono Suhartono Suhartono Suhartono Sumarlin Sumarlin Sumarlin Sumarlin Sumarlin Supriadi Suwandi, Memen Syamsul Syamsul Syamsurianto, Syamsurianto Syariati, Namla Elfa Talaohu, Sanunggarah Vinno Petrus Manoppo Wahyuddin Wahyuddin Wiwi Anggeriani yariati, Namla Elfa Yunus, Ayu Ruqayyah Yusdin Yusdin Yusdin Yusdin Yusnianti Nabila Yunus Zainal, Ghaliah Jalwaa Insyrah Zulfahmi Alwi