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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 YUME : Journal of Management 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 Al-Sharf: Jurnal Ekonomi Islam Accounting Accountability and Organization System (AAOS) Journal Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Ekonomi Syariah Pelita Bangsa INVOICE : JURNAL ILMU AKUNTANSI Jurnal Iqtisaduna Al-Buhuts (e-journal) Islamic Accounting and Finance Review Asian Journal of Community Services (AJCS) AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Innovative: Journal Of Social Science Research 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 JSE: Jurnal Sharia Economica 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 Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Currency JIMEK Study of Scientific and Behavioral Management (SSBM) Jurnal Manajemen, Bisnis dan Kewirausahaan Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy GoodWill Journal of Economics, Management, and Accounting INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
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 Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Audit Delay and Risk Management Disclosure in Capital Market: Some Nexus Considerations Bulutoding, Lince
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 8 No 2 (2021): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v8i2.19319

Abstract

The reluctance of modern firms to disclose their risk management is often investigated; however, how it interacts with audit delay is still underrepresented in academic investigations. This article thus provides a glimpse of how profitability and leverage serve as predictors of audit delay and the risk management disclosure in Indonesia-listed firms, aside from managerial ownership as the moderating variable. A five-year market movement becomes the investigated data in a quantitative approach. The findings reveal that profitability and leverage are not related to risk management disclosure, but they affect audit delay and subsequently to the disclosure. Managerial ownership also boosts the relationships of the dependent variables. No Indirect relationships are reported.
Konsep Pemberdayaan (Tamkīn) Perspektif Al-Qur’an: The Concept of Empowerment (Tamkīn) in the Perspective of the Qur'an Ihwan Wahid Minu; Lince Bulutoding; Abdul Wahab
AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Vol. 4 No. 3 (2025): AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/qiblah.v4i3.2130

Abstract

This research aims to examine the term tamkīn in the Al-Qur'an, identify its categorization, and analyze its function at a practical level. This research is in the nature of a library research, namely collecting data sourced from libraries (both individual and institutional libraries), because the data studied is in the form of books, manuscripts or magazines sourced from the library treasury. The results of this research show several things. First, the term tamkīn in the Al-Qur'an has several meanings, namely the granting of power or kingdom, position at the side of the ruler, preparation for attaining power, granting worldly favors, steadfastness in religion, and stability and victory. Second, the division of tamkīn in the Al-Qur'an consists of two types, namely maddi and artiwi. tamkīn maddi relates to giving strength in the form of property, wealth, or resources to achieve economic and social independence, while tamkīn artiwi focuses more on spiritual, mental, or moral strength, which includes the quality of faith and the ability to carry out religious and social obligations. Third, the concept of tamkīn in everyday life leads to empowerment in various aspects, such as economic, social, spiritual, educational and leadership. Allah SWT. through His revelation, it provides instructions for His people to pay attention to the principles of justice, prosperity and progress.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v5i1.11346

Abstract

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 Syariah”. 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v5i1.11410

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.12810

Abstract

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

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12380

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5226

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.167

Abstract

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.
Co-Authors -, Siradjuddin AA Sudharmawan, AA Abd Wahab Abd. Muzakkir Abdul Wahab Abdul Wahid Haddade Adi Muh Arman Aditya Aditya Aditya Aditya Aditya, Roby Agus Rahmat ahmad habibi Ahmad, Angriani Akbar, Muh. Ruslim Al-Amin Ali Djamhuri Alisa, Nur Alisa Amalia Nur Rahman Ambo Asse Amin, Al- Aminuyati Amiruddin K Andi Nabila Meutia Rafika Andi Noor Wahidin Andi Noor Wahidin Andriani, Reski Antong Amiruddin Anwar, Puspita Hardianti Aras, Ainul Karima Arviana, Pipi Asriani Asriani Asrika, Opi Asrina Asrina Asrina Asrina Atma Amir, A. M. Nur Ayu Ruqayyah Yunus Azizah Saban Bato, Aulia Rahman Berkah Rahmawati Berkah Rahmawati binti Saban, Azizah Darmawansyah Sayuti Della Fadhilatunisa Devi Novianty Eka Arlinda Hafid Fadhilatunnisa, Della Fadhillatunisa, Della Fajar Rahmani Ashari Farid Fajrin Fatmawati Fatmawati Ferawati - Harun Firman Firman Fitri Ramdani Gustina Gustina Hamdana Hamdana Hamdana Helda Rostiani Helda Rostiani Herawati Herawati Heri Iswandi Husnul Khatimah Ibrahim, Marsina Ida Ariani Idha Fadhilah Sofyan Iffah Auliaurahman Hw Iffah, Nur Ihwan Wahid Minu Ilham Gani Ilham Ilham Ippa Syahida Irawati, Nining Winda Irmawati Wahyuningsi Islailia Umar Istiqamah Maggu Iwang, Baso Jamal, Angriani Jamaluddin Madjid Jamaluddin Majid Jayawarsa, A.A. Ketut Jumiati Haerudin Kadir, Nur An'nizar Kamelia Khairum Nadila Sandy Koemar, Fadillah Zaskia Kumalasari Kurniadi Kurniadi, Kurniadi Lutfi, Mufti M, Riska Amalia Mahendra, Yusril Marhamatussanyyah Marhamatussanyyah Masrawati, Masrawati Memen Suwandi Memi Pratiwi AM Mila Karmila Anwar Mita Fitriani Mita Fitriani Moh Alifuddin Moh Yusuf Mu'min, Muh. Dian Nur Alim Muchlish, Mustakim Muhammad Agung Miftah Syamsul Alam Muhammad Akil Rahman Muhammad Auliya’a Dahlan Muhammad Disyacita Tosari Muhammad Fajrin Adnan Muhammad Fardan Ngoyo Muhammad Iqbal Muhammad Nurfaizy Hamdan Muhammad Sapril Sardi Juardi Muhammad Wahyuddin Abdullah Muhammad Wahyuddin Abdullah Muhlis, Syaiful Mukhtar Lutfi Muslimah, Firanti Muslimin Kara Mustafa Umar Muzakkir Nadhilah Amaliah Liwan Nadiah, Khaerun Nasrullah Bin Sapa Ngoyo, Muhammad Fardan Nur An'nizar Kadir Nur Aulia Husnihita Muchtar Nur Azizah Nur Rahmah Sari Nuraenun Fitri Nurdalila Ashilah Ubaid Nurdalila Ashilah Ubaid Nurfiah Nurfiah Nurhaerani Nurhikma Nurhikma Nurjannah Nurjannah Nurul Pratiwi Nurwijayanti Opi Asrika Permatasari, Wiwik Pualam, Andi Ruby Arsy Puspita Hardianti Anwar Raden Ulandari Tamrin Rahayu Rahayu Rahma Sari, Nur Rahmah Rafifah Abu Rahmah Rafifah Abu Rahmah Sari, Nur Rahman Ambo Masse Rahmaniar Rahmaniar Rahmaniar Raodahtul Jannah RaodahtulJannah Rasnawati Rasty Yulia Ratmadany, Ainun Mardya Ridwanto Ridwanto Rifqah Alfiyyah Rika Dwi Ayu Parmitasari Rika Dwi Ayu Parmitasari Rismawati Rismawati Riyadi, Adhe Bagus Rizal Ancu Rizka Amelia Ningrum Rizki Nugraha Roby Aditiya Rukmanasari, Ita S Sumarlin Sahban, Azizah Sahdiah Desriana Karim Sahdiah Desriana Karim Saiful Muchlis Saiful Muhlis Saifullah, Fu’ad Sakinah Azzahra Samsidar Samsidar Sandy, Khairum Nadila Sapinah Sapril Sardi Juardi Sari, Nur Rahma Sarmadani Sarmadani Sasmita Sasmita Sirajuddin Sirajuddin Sirajuddin Sitti Fatimah Sombolayuk, Wilhalminus Sri Artati Salju Sri Hardianti Marsawal Sri Nurul Nabila St Salmah Sharon ST. Fatmawati Sudarwinti, Sudarwinti Suhartini, Eka Suhartono Suhartono Suhartono Suhartono Sumarlin Sumarlin Sumarlin Supriadi Syamsul Syamsurianto, Syamsurianto Syariati, Namla Elfa Talaohu, Sanunggarah Trisno Wardy Putra Vinno Petrus Manoppo Waode Mabrukah Azzahrah Wiwi Anggeriani Yanti, Sri Devi Yusdin Yusdin Yusdin Yusdin Yusnianti Nabila Yunus Yusril Yusril Zainal, Ghaliah Jalwaa Insyrah Zulfahmi Alwi