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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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WASTE MANAGEMENT IN MAKASSAR CITY: CHALLENGES, POLICIES AND SOLUTIONS Sirajuddin, Sirajuddin; Parmitasari, Rika Dwi Ayu; Bulutoding, Lince; Masse, Rahman Ambo; Putra, Trisno Wardy; Yunus, Ayu Ruqayyah; Anwar, Nurfiah
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1879

Abstract

Waste management in Makassar City is an increasingly pressing issue along with rapid population growth and urbanization. In this context, the main challenges faced are low public awareness, limited waste management infrastructure, and weak enforcement of regulations related to waste processing. This study aims to provide a better understanding to the public about the importance of sustainable waste management and to study waste management policies and practices in Indonesia and Malaysia. Through community service activities including field observations, interviews with stakeholders, counseling, and preparation of recommendations, it is hoped that applicable solutions can be found to overcome waste management problems. One of the proposed solutions is the development of a Waste Bank which functions as a means to manage and recycle waste more effectively. The results of the study indicate that active community participation, government support, and collaboration between various parties are essential to create a sustainable waste management system. The recommendations produced include increasing public awareness, utilizing technology in waste management, and strengthening policies that support community initiatives.
KONTRIBUSI ZAKAT DAN WAKAF TERHADAP PERTUMBUHAN EKONOMI DAN PENGENTASAN KEMISKINAN DI MAKASSAR Rasnawati; Lince Bulutoding; Abd Wahab
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 6 No 3 (2025): 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.vi.54923

Abstract

Abstrak: Penelitian ini mengkaji kontribusi zakat dan wakaf terhadap pertumbuhan ekonomi dan pengentasan kemiskinan di Makassar. Zakat dan wakaf, sebagai instrumen keuangan sosial dalam Islam, memiliki potensi signifikan untuk redistribusi kekayaan dan meningkatkan kesejahteraan masyarakat. Melalui pendekatan kualitatif, data dikumpulkan melalui wawancara, diskusi kelompok, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa zakat berperan dalam meningkatkan daya beli, menciptakan lapangan kerja, dan memberikan akses pendidikan serta layanan kesehatan. Sementara itu, wakaf berkontribusi pada pembangunan infrastruktur dan pemberdayaan masyarakat. Meskipun terdapat tantangan dalam pengelolaan dan pemahaman masyarakat, rekomendasi untuk meningkatkan transparansi, kolaborasi, dan edukasi diharapkan dapat memaksimalkan dampak positif dari kedua instrumen ini. Penelitian ini menegaskan pentingnya strategi pengelolaan zakat dan wakaf untuk mendorong pertumbuhan ekonomi yang inklusif dan berkelanjutan di Makassar. Kata Kunci : Kontribusi zaka dan wakaf, Pertumbuhan ekonomi, Pengentasan kemiskinan Abstract: This study examines the contribution of zakat and waqf to economic growth and poverty alleviation in Makassar. Zakat and waqf, as social finance instruments in Islam, have significant potential to redistribute wealth and improve people's welfare. Through a qualitative approach, data were collected through interviews, group discussions, observations, and documentation studies. The results show that zakat plays a role in increasing purchasing power, creating jobs, and providing access to education and health services. Meanwhile, waqf contributes to infrastructure development and community empowerment. Despite challenges in management and public understanding, recommendations to improve transparency, collaboration, and education are expected to maximize the positive impact of these two instruments. This research confirms the importance of zakat and waqf management strategies to promote inclusive and sustainable economic growth in Makassar. Keywords: Zakaah and Waqf Contribution, Economic Growth, Poverty Alleviation.
Kajian Tax Amnesty Dalam Bingkai Maqashid Syariah Untuk Meningkatkan Penerimaan Pajak Andriani, Reski; Bulutoding, Lince; Fadhilatunisa, Della
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i2.55189

Abstract

The purpose of this study is to determine the extent to which the implementation of tax amnesty at KPP Pratama Makassar Selatan is running well, especially related to the realization of tax revenue and the level of taxpayer compliance in submitting Annual Tax Returns, which will be studied within the framework of maqashid sharia. This study uses a case study methodology and is classified as qualitative research. Based on the results of the study, the state tax industry has felt the benefits of the implementation of the tax amnesty policy. Tax revenues have increased quite significantly compared to before the tax amnesty policy was implemented. In addition, taxpayer compliance has increased as an impact of the tax amnesty program, especially in terms of submitting annual tax returns. According to Maqashid Sharia, the tax amnesty policy is in accordance with and in accordance with the concept of Islamic protection, which states that higher tax revenues indicate protection of property (hifdz al-mal) and descendants (hifdz an-nasb), while higher taxpayer compliance in submitting annual tax returns indicates protection of life (hifdz an-nafs) and protection of reason (hifdz al-aql).
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.6912

Abstract

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.
Analisis Strategi Bank Syariah Dalam Meningkatkan Market Share Ditengah Eksistensi Bank Konvensional Pada Era Digital Rukmanasari, Ita; Kurniadi, Kurniadi; Mu'min, Muh. Dian Nur Alim; Bulutoding, Lince; Muhlis, Syaiful
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 02 (2024): JESPB Edisi Oktober 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i02.1658

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana strategi yang dilakukan oleh bank syariah dalam meningkatkan market share ditengah eksistensi bank konvensional pada era digital saat ini. Penelitian dilakukan dengan mengkaji literatur terdahulu yang berisi tentang teori-teori yang relevan terhadap masalah–masalah penelitian. Adapun hasil penelitian menunjukkan bahwa ada beberapa strategi-strategi yang digunakan oleh Bank syariah yakni penerepan pelayanan prima dalam hal ini bank harus terus meningkatkan kepatuahn operasional bank terhadap prinsip syariah. Selanjutnya strategi penetrasi pasar (market penetration), yaitu sebuah strategi yang mengupayakan peningkatan penjualan dengan cara memperbaiki dan memodifikasi produk atau jasa yang ada saat ini, dan strategi pemasaran dan layanan digital karena dengan digital marketing, nasabah mampu menjangkau dan memperoleh seluruh informasi mengenai produk yang di tawarkan di mana pun dan kapan pun. Sehingga digital marketing mampu meningkatkan jumlah konsumen dan loyalitas nasabah begitupun dengan layanan digital dapat memudahkan nasabah dalam melakukan transaksi keuangan Dimana saja da kapan saja. Hal ini yang digunakan oleh bank syariah dalam menarik nasabah agar lebih eksis di era digital saat ini yang akan berdampak pada market share bank syariah itu sendiri.
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

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

Abstract

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

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

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.6912

Abstract

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.
Implementasi Akad Mudharabah dalam Perbankan Syariah Rizal Ancu; Asriani Asriani; Lince Bulutoding
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 1 (2025): Maret : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i1.6104

Abstract

Mudharabah contract is a key instrument in Islamic banking based on profit-sharing principles and free from interest (riba). This study analyzes the implementation of mudharabah, its supporting and inhibiting factors, and its impact on the development of Islamic banking. The findings reveal challenges such as limited human resources and low financial literacy in Islamic finance, yet mudharabah promotes financial inclusion, product diversification, as well as improvement of competence and customer trust. Enhancing education and human resource development is essential for the successful application of mudharabah to strengthen the Islamic economy.
Pengaruh Love Of Money dan Self Assessment System Terhadap Tax Evasion: Peran Moderasi Akhlak: The Effect of Love Of Money and Self Assessment System on Tax Evasion: The Moderating Role of Morals Nurdalila Ashilah Ubaid; Bulutoding, Lince; Fadhilatunisa, Della
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): Juni 2025
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

Abstract

This study aims to examine the influence of love of money and the self assessment system on tax evasion, with morality as a moderating variable. The research adopts a quantitative approach using a causal comparative method. The sample consisted of 100 respondents, namely muslim individual taxpayers registered at KP2KP Sungguminasa, selected through purposive sampling techniques. Data were collected using questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with an absolute difference approach. The results indicate that love of money has a significant positive effect on tax evasion, with a p-value of 0.001. similarly, the self assessment system also shows a significant positive effect on tax evasion, with a p-value of 0.003. Meanwhile, morality does not moderate the relationship between love of money and tax evasion (p= 0.080), but it does moderate the relationship between the self assessment system and tax evasion, with a p-value of 0.015. The implications of this study underline the importance of moral formation in improving tax compliance, so that efforts to prevent tax evasion can be carried out more effectively.
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