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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) BALANCE JOURNAL Al-Muzara'ah Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Cepalo Jurnal Ilmiah Akuntansi Peradaban Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Jurnal Teknologi dan Manajemen Industri Terapan International Journal of Sharia Business Management Balance: Jurnal Ekonomi
Safri Haliding
Safri Haliding, lecturer at Faculty of Economics, Muhammadiyah University of Makassar, Indonesia and part time lecturer at UIN Alauddin Makassar and doing his master in accounting at International Islamic University Malaysia (IIUM)
Religion Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Corporate Social Responsibility Implementation in Improving Company Reputation and Community Welfare Jasasmi, Anggi; Susanto, Idil Rakhmat; Haliding, Safri
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 2 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i2.606

Abstract

Penelitian ini bertujuan untuk mengetahui Implementasi Corporate Social Responsibility (CSR) Dalam Meningkatkan Citra Perusahaan dan Kesejahteraan Masyarakat (Studi pada PT. Perkebunan Nusantara XIV Persero). Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif, di mana data diperoleh melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa program CSR yang dijalankan, seperti perbaikan infrastruktur dan dukungan terhadap lingkungan, berdampak positif terhadap masyarakat dan citra perusahaan. Namun, masih terdapat tantangan, terutama dalam pengelolaan lingkungan, di mana masyarakat berharap perusahaan lebih memperhatikan polusi udara akibat aktivitas pabrik. Untuk meningkatkan efektivitas CSR, perusahaan disarankan mengoptimalkan program berbasis lingkungan, meningkatkan transparansi dalam pengelolaan limbah, serta memperkuat koordinasi dengan masyarakat dan pemangku kepentingan agar program lebih tepat sasaran dan berkelanjutan.
Does Islamic Finance Boost the Economic Growth? Evidence from Indonesia Azwar; Haliding, Safri; Majid, Jamaluddin
AL-MUZARA'AH Vol. 12 No. 1 (2024): AL-MUZARA'AH (June 2024)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.12.1.67-85

Abstract

Although the growth of the sharia financial industry continues to increase in Indonesia, there is a need to understand the impact of the development of Islamic finance, including sharia banking, sharia bonds (sukuk), sharia shares, and sharia mutual funds, on Indonesia's economic growth. Previous research has highlighted a positive relationship between financial sector development and economic growth in general, but there has been no specific research examining the impact of Islamic financial instruments specifically in the Indonesian economic context. This study aims to analyze the effect of Islamic finance development consisting of Islamic banking, Islamic bonds (sukuk), Islamic stocks, and Islamic mutual funds, both partially and simultaneously, on Indonesian economic growth during the period of 2003-2022. This study uses a quantitative approach with the Ordinary Least Square (OLS) technique. The results of the study show that the Islamic banking and Islamic bonds (sukuk) have a positive and significant influence on the economic growth in Indonesia, the Islamic stocks also was found to has a positive effect on economic growth but not significant, while the Islamic mutual funds was found to has a negative and not significant effect on the economic growth. It implies that government may continuously support to sukuk for sustainable economic growth and the policy for the development of Islamic finance should be improved to increase the income of government particularly for Islamic stock and Islamic mutual fund.
The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions. Majid, Jamaluddin; Haliding, Safri
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 6 No. 2 (2014)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v6i2.1236

Abstract

The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions. Fair value accounting (FVA) paradigm replaced the historical cost accounting (HCA) in the development of accounting standards that FVA is more relevant that HCA probably did not provide the real financial and income information. This paper tries to explore critical aspects of the fair value accounting and its implications to Islamic Financial Institutions implications. This study concludes that that fair value accounting measurement provides many critical aspects to be implemented to Islamic Financial Institutions (IFIs). AAOIFI proposed cash equivalent value as respond to fair value measurement that cash equivalent value when the attribute condition are present such as the relevance, reliability and understandability of the resulting information  DOI:10.15408/aiq.v6i2.1236
The Need for the Islamization of Knowledge in Accounting Majid, Jamaluddin; Haliding, Safri
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 6 No. 1 (2014)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v6i1.1366

Abstract

The Need For The Islamization of Knowledge In Accounting. This article tries to analyze the term “Islamization of knowledge method through accountancy. The economic system and the foundation of philosophy its system may influence the accounting practice that Islamic worldview provides the original source of revelation in a Muslim society by using Islamic literally of being the adherents to Islam due to be vicegerents of god and providing accountability in all aspects. Islam as a way of life, covering all activities and economic activities as accounting as well are only small part of Islam, through Al Quran and Al Hadits. In terms of developing of Islamic accounting system that as social science and institution may provide a way to satisfy its social economic objective in order to meet the benefit in this world and hereafter.  DOI: 10.15408/aiq.v6i1.1366
Manajemen Islam Perusahaan : Model Dan Praktis Haanurat, Ifayani; Suarni, Agusdiwana; Haliding, Safri
Jurnal Ekonomi Balance Vol. 8 No. 1 (2012): (June 2012)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v7i2.1117

Abstract

Islamic syariah is a comprehensive guide of life,  covering  of all aspect of life. Syariah is not only set the rule  of the transcendental relationship between muslim and Allah  SWT but provided for every aspect, one of the rules is organizing institutions. Therefore, Islam has also Islamic management concept  Islamic management reguires the leaders of organization are able to do a holistic approach with the God concept by giving their outhority to the God with humility, responsibility and independence to fulfill their duties and practice Islamic management with flexible  model  for maximum result.Islamic management of organization should be viewed as a means to facilitate the implementation of Islamic in the activities of the organization. Implementation of Islamic values as intangibles in our thinking and activities in all aspects of organization. Thus, The values of Islamic is actually the organization’s core values. The  Islamic values will become the strategic of organization.
The Effectiveness of KUR Holding Ultra Micro Financing as Capital for Development of Small and Medium Micro Enterprises Majid, Jamaluddin; Nur, M Ilham; Rasulong, Ismail; Haliding, Safri
Jurnal Ekonomi Balance Vol. 20 No. 1 (2024): June 2024
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v20i1.15305

Abstract

This analysis examines the effectiveness of KUR Holding Ultra Micro (UMi) financing as capital for developing MSMEs using the literature study method. Data was collected from relevant national journals published in the last five years, as well as other sources such as textbooks and scientific articles. The aim of this research is to obtain a theoretical basis that supports problem solving and reveals relevant theories. The research results show that KUR Holding UMi's financing is quite effective in helping MSMEs to develop. Timely disbursement of funds and loose installments really help debtors and reduce the level of bad credit. However, this research has limited information regarding the condition of MSMEs before receiving financing, so conclusions must be drawn with caution. Overall, the effectiveness of MSME credit shows good results with an increase in outstanding every year and a positive impact on communities receiving KUR funds. However, there are several important notes for BRI, Pegadaian and PNM who are responsible for this credit distribution.
Co-Authors A Ifayani Haanurat Adiningrat, Andi Arifwangsa Agustan Agustan, Agustan Akhmad, Akhmad Alamsyah - Alfiani Alfiani, Alfiani Aris Yulia, Aris Arsyad, Kamaruddin Azwar Badollahi, Ismail Gani, Ilham Haerunnisa, Rosyada Ismail Badollahi J, Jusriadi Jamaluddin Majid Jasasmi, Anggi Liza Marina Marsuni, Nur Sandi Muhammad Rizky Prima Sakti, Muhammad Rizky Prima muhammad rizky, muhammad Nanda, Sahabuddin Nur, M Ilham Ramadan, Baso Syahrul Ramly Rasulong, Ismail Saiful Anam Suarni, Agusdiwana Susanto, Idil Rakhmat Wahyu Nugroho Warda Warda