Articles
Peran Pegadaian Syariah dalam Pengembangan UMKM: Sebuah Meta Sintesis
Yanti, Sri Devi;
Bulutoding, Lince;
Sumarlin, Sumarlin
Al-Sharf: Jurnal Ekonomi Islam Vol 5, No 1 (2024)
Publisher : Yayasan Rahmat Islamiyah
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DOI: 10.56114/al-sharf.v5i1.11346
Masalah krusial yang dihadapi oleh UMKM adalah masalah pembiayaan. Masih banyak pelaku UMKM yang menggunakan pembiayaan konvensional. Salah satu alternative sumber pembiayaan yang dapat dimanfaatkan oleh UMKM adalah pegadaian syariah. Pegadaian Syari'ah menawarkan berbagai macam produk, diantaranya Produk Arrum. Produk ini menanggapi keluhan pengusaha kecil yang membutuhkan tambahan modal usaha untuk melanjutkan atau memperbesar kelangsungan usahanya. Artikel ini bertujuan untuk memaparkan peran pegadaian syariah dalam pengembangan UMKM. Metode yang digunakan dalam penelitian ini adalah pendekatn meta-sintesis. Pencarian literatur menggunakan database Google Scholar. Pencarian artikel dilakukan dengan menggunakan kata kunci “Peran Pegadaian Syariahâ€. Dilakukan skrining artikel dengam melihat penerbitan rentang waktu tahun 2019 hingga 2023. Berdasarkan hasil meta-sintesis dari 12 artikel ditemukan bahwa pegadaian syariah memiliki peran penting untuk pengembangan UMKM di Indonesia, melalui produk pembiayaan Arrum yaitu dengan memberikan bantuan modal kepada UMKM. Implikasi dari penelitian ini adalah pegadaian syariah perlu terus untuk mengembangkan produk pembiayaan Arrum,dan meningkatkan promosi mengenai produk.
Bahaya Riba Dalam Ekonomi Islam Di Indonesia: Sebuah Meta-Sintesis
Ridwanto, Ridwanto;
Bulutoding, Lince;
Sumarlin, Sumarlin
Al-Sharf: Jurnal Ekonomi Islam Vol 5, No 1 (2024)
Publisher : Yayasan Rahmat Islamiyah
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DOI: 10.56114/al-sharf.v5i1.11410
Penelitian ini membahas bhaya riba dalam ekonomi Islam di Indonesia dengan pendekatan meta-sintesis. Riba, yang dianggap sebagai praktik haram dalam Islam, memiliki dampak negatif yang signifikan dalam konteks ekonomi Indonesia. Dalam penelitian ini, metode meta-sintesis digunakan untuk mengungkapkan pemahaman yang lebih mendalam tentang dampak riba dalam ekonomi Islam dengan analisis dan interpretasi yang mendalam. Hasil dari sejumlah penelitian terdahulu diidentifikasi untuk memberikan pemahaman yang lebih komprehensif tentang masalah ini. Beberapa temuan utama mencakup dampak riba sebagai penghambat investasi, faktor bertambahnya utang negara, dan penyebab ketidakstabilan ekonomi. Penelitian ini memberikan wawasan yang mendalam tentang bagaimana riba mempengaruhi setiap aspek ekonomi Indonesia dan menyoroti pentingnya menghilangkan riba dalam upaya menciptakan sistem ekonomi yang sesuai dengan prinsip dan nilai-nilai Syariah dalam masyarakat Indonesia.
Analisis Implementasi Mudharabah dalam Lembaga Keuangan Syariah: Studi Kasus dan Implikasi Praktis
Nurjannah, Nurjannah;
Alisa, Nur Alisa;
Atma Amir, A. M. Nur;
Bulutoding, Lince;
Muchlis, Saiful
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/innovative.v4i4.12810
Mudharabah merupakan salah satu akad bagi hasil yang diterapkan dalam lembaga keuangan syariah. Penelitian ini bertujuan untuk menganalisis implementasi mudharabah dalam lembaga keuangan syariah, dengan fokus pada tantangan dan masalah yang dihadapi dalam penerapan mudharabah di lembaga keuangan syariah. Penelitian ini termasuk penelitian kualitatif dengan library research dan pendekatan deskriptif, sumber data yang digunakan adalah sumber data sekunder dari jurnal, buku, dan sumber lainnya yang relevan. Hasil penelitian menunjukkan bahwa Dalam penerapannya masih terdapat bank syariah yang sejak awal tidak menjelaskan ketentuan keuntungan bagi hasilnya, sehingga nasabah tidak mengetahui presentasi keuntungan yang didapatkan, serta masih terdapat bank syariah yang membolehkan penarikan sebelum selesainya ketentuan proyek yang ada.
System Implementation and Governance in Sharia Financial Institutions
Samsidar, Samsidar;
Arviana, Pipi;
Bulutoding, Lince;
Muhlis, Syaiful
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar
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Islamic finance institutions (IFIs) are bound by principles that extend beyond profit-making; they must ensure accountability to Allah SWT in their operations. These institutions are required to adhere strictly to Sharia standards, which guide their governance and systems. This study aims to examine the implementation of systems and governance in IFIs in Indonesia. A descriptive qualitative approach, utilizing library research, was employed to explore this subject. The findings reveal that the primary goal of the Islamic financial system is to redistribute wealth, facilitating the transfer of funds from savers to borrowers in need, thereby promoting economic growth and enhancing social welfare. Shariah governance (SG) is a unique framework that ensures compliance with Islamic laws, akin to the historical concept of hisbah. Effective governance is essential for the success of Islamic finance institutions, ensuring that they operate in accordance with Sharia principles. This study underscores the significance of SG in regulating these institutions, highlighting the role of the Sharia Supervisory Board (SSB) in maintaining Sharia compliance. Furthermore, regulatory frameworks in Indonesia, including laws and guidelines from the National Shariah Board (DSN), ensure that IFIs adhere to these standards, thereby reinforcing their commitment to Islamic ethics and promoting trust within the community
Ijarah Muntahia Bittamlik: Comprehensive Analysis and Implementation in Sharia Financial Business in Indonesia
Azizah, Nur; Wahyuddin, Wahyuddin;
Bulutoding, Lince
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar
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Ijarah Muntahia Bittamlik (IMBT) is a Sharia-based financial instrument that merges the concept of leasing (ijarah) with a transfer of ownership, offering an innovative solution for long-term asset financing. This study aims to comprehensively analyze IMBT, comparing it with conventional leasing (ijarah) and evaluating its application in Indonesia's Islamic financial sector. A qualitative method with a descriptive-analytical approach was employed, drawing on literature reviews and industry data. The findings show that IMBT offers greater flexibility compared to conventional ijarah, especially in asset ownership transfer. In Indonesia, various Islamic financial institutions have implemented IMBT, but its growth faces challenges such as regulatory limitations, standardization of contracts, and low public awareness. The study emphasizes the need for enhanced regulation and greater efforts in public education to facilitate wider adoption. It also highlights the significant role of IMBT in addressing the increasing demand for Sharia-compliant asset financing, such as property and vehicle purchases. By providing practical recommendations, this study contributes to the development of IMBT literature and supports stakeholders in the Islamic financial industry to better utilize this financial product. IMBT's potential for growth in Indonesia is significant, especially in light of the expanding Islamic finance sector and increasing demand for asset financing solutions that align with Sharia principles.
Trilogy Halal Tourism Al Mulk
Irawati, Nining Winda;
Bulutoding, Lince;
-, Siradjuddin
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta
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DOI: 10.29040/jiei.v10i1.12380
This study aims to synthesize QS. Al-Mulk 67:15 which was revealed to be the Al-Mulk Halal Tourism Trilogy which has a connection with the sharia economy; This study uses the Islamic paradigm with a synthesis approach, namely understanding the verses of the Koran as a social reality. QS-based theory formulation. Al-Mulk is done by understanding QS. Al-Mulk 67:15, then determines the premise, and formulates a theory subjectively. ; The concept of the resulting values consists of: (1) The value of monotheism in the management of tourist destinations as outlined in the Vision and Mission, destination objectives, the application of halal tourism regulations, and the application of monotheism values in the management of tourist destinations, (2) Must pay attention to halal value both from the substance and the method of acquisition, and (3) fulfilling the elements of accountability in managing tourist destinations to Allah, humans and nature.
Green Banking Perspektif Maqāṣid Asy-Syarīʿah dalam Mendorong Eksistensi Perbankan Syariah
Nurjannah, Nurjannah;
Lince Bulutoding;
Nasrullah Bin Sapa;
Amiruddin K;
Sumarlin Sumarlin
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo
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DOI: 10.30603/ab.v20i2.5226
This study aims to describe the implementation of green banking from the perspective of maqāṣid asy-syarīʿah in encouraging the existence of Islamic banking. This study is a qualitative study using a phenomenological approach, an interpretive paradigm using intentional analysis. The types of data used are noema and noesis, using three data collection techniques, namely in-depth interviews, documentation and participant observation. The results of the study indicate that the implementation of green banking based on maqāṣid syarī᷾ah is able to encourage the existence of Islamic banking. The implementation of green banking from the perspective of maqāṣid asy-syarīʿah at Bank Muamalat Indonesia and Bank Syariah Indonesia in supporting its existence consists of seven components, maintaining religion (ḥifẓ al-dīn), maintaining the Soul (ḥifẓ al-nafs), maintaining the environment (ḥifẓ al-bī᷾ah), and maintaining honor (ḥifẓ al-irdi) have been implemented, while maintaining reason (ḥifẓ al-᷾aql) requires improvement in green banking research and publication, maintaining descendants (ḥifẓ al-᷾nasl) requires improvement in terms of digital banking system security and the presence of product innovation, and maintaining wealth (ḥifẓ al-māl) requires providing opportunities for farmers to be able to apply for financing using the salam contract or other related contracts.
FINANCIAL MANAGEMENT ACCOUNTABILITY IN THE PERSPECTIVE OF SHARI’AH ENTERPRISE THEORY
Nadhilah Amaliah Liwan;
Memen Suwandi;
Lince Bulutoding
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA
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DOI: 10.61990/ijamesc.v2i1.167
Shari'ah Enterprise Theory (SET) is a theory that explains accountability not only to stakeholders but to wider stakeholders, namely God, humans, and nature. The purpose of this study is to examine financial management accountability in the perspective of Shari`ah Enterprise Theory at the Ministry of Religion of East Luwu Regency. This study uses a phenomenological approach with qualitative methods that rely on data in the form of text and images to understand meaning. The results of the study show that the financial management of the Ministry of Religion of the East Luwu Regency in managing its finances has fulfilled the principles of accountability and good governance which can be seen from the planning process to reporting and accountability carried out based on the provisions and regulations in force. In addition, the Ministry of Religion of East Luwu Regency has instilled spiritual values in managing state finances by being aware of accountability to Allah, humans and nature in accordance with the principles of the shari`ah enterprise theory.
Analisis Tantangan dan Peluang Perbankan Syariah di Kabupaten Sinjai
Syamsul;
Muhammad Fajrin Adnan;
Saiful Muchlis;
Lince Bulutoding
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor
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DOI: 10.47467/elmal.v6i4.6912
The Islamic banking and finance industry in Indonesia in general faces significant challenges and opportunities in the face of a growing competitive market. Although the majority of Indonesia's population is Muslim, this is not enough to support the development of the Islamic economy, especially Islamic financial institutions. Public awareness of Islamic banking and financial literacy is still very low. This implies that there are still many people who do not understand sharia principles in economic activities and align Islamic banks with conventional banks. Then, the lack of regulation and government support as well as sharia compliance are the main concerns of Islamic financial institutions. However, in the midst of these challenges, there are very potential opportunities for the Islamic banking and finance industry to grow and expand market reach. By increasing public awareness through socialization, literacy programs, providing adequate regulatory support, and implementing financial technology and strategic partnerships, this industry can make a greater contribution in strengthening the Indonesian economy in general and in Sinjai district in particular. In conclusion, these strategic measures will greatly assist the Islamic banking and finance industry in overcoming challenges and capitalizing on better future opportunities.
Pengelolaan Rumah Makan Muslim Berbasis Maqasidu al-Shariah di Toraja.
Fadhilatunisa, Della;
Sari, Nur Rahmah;
Bulutoding, Lince
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta
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DOI: 10.29040/jie.v8i4.15543
Tujuan dari penelitian ini adalah mengkaji fenomena pengelolaan rumah makan muslim di Toraja. Berbagai penafsiran dari para pengelola dan pemilik rumah makan muslim terkait “Halalantoyyiban†halal dan bersih yang nantinya akan dihubungkan dengan konsep Syariah Enterprise Theory (SET) dan dimaknai ke konsep Maqasidu Syariah. Penelitian ini menggunakan paradigma interpretive pendekatan studi kasus. Ada empat tahapan aspek yang dianalisis di dalam pengelolaan restoran muslim yaitu perencanaan, pengorganisasian, kepemimpinan, dan pengawasan aktivitas yang memunculkan berbagai sikap yang didapat dari para informan mulai dari pemilik, pengelola, karyawan dan pelanggan rumah makan. Hasil penelitian menunjukkan bahwa pengelolaan rumah makan muslim di Toraja jika dihubungkan dengan konsep SET dan maqasidu syariah diantaranya pemilik dan pengelola selalu mengedepankan “halalantoyyiban†walaupun tidak memiliki sertifikasi halal. Simbol-simbol islam sebuah rumah makan muslim di daerah nonmuslim akan bermanfaat seperti iklan yang akan memberikan informasi bahwa makanan di rumah makan tersebut layak dikonsumsi oleh wisatawan muslim yang berkunjung ke Toraja. Praktek pengawasan rumah makan muslim di Toraja mengedepankan nilai-nilai filosofi dan konsep ihsan yang diajarkan oleh Nabi Muhammad saw.