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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Ekonomi Syariah Teori dan Terapan Hasanuddin Economics and Business Review Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Prima Abdika: Jurnal Pengabdian Masyarakat Bulletin of Economic Studies (BEST) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis International Journal of Integrative Sciences Journal of fiqh in Contemporary Financial Transactions Celebes Journal of Community Services
Hermita Arif
Universitas Hasanuddin
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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INVESTIGASI PRAKTIK RIBA PADA PEMBIAYAAN KEPADA NELAYAN: STUDI KASUS PADA KABUPATEN TAKALAR Hermita Arif; Muhammad Ashari
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 1 (2021): Januari-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20211pp108-115

Abstract

ABSTRAKIndonesia secara geografis merupakan negara maritim dengan luas wilayah laut melebihi luas daratannya, dengan kekayaan alam yang melimpah yang terkandung di dalamnya. Ironisnya, kehidupan ekonomi nelayan di Indonesia identik dengan kemiskinan. Beberapa faktor penyebabnya adalah tingkat pendidikan yang rendah, keterampilan dan teknologi yang rendah, serta akses permodalan yang terbatas, terutama bagi nelayan skala kecil. Studi ini memfokuskan pada masalah permodalan untuk mengetahui keberadaan riba dalam akses pembiayaan yang selama ini dilakukan oleh nelayan di Kabupaten Takalar. Penelitian ini menggunakan pendekatan kualitatif. Wawancara mendalam terhadap informan yang terdiri dari nelayan dan pemodal digunakan untuk memperoleh data penelitian. Data penelitian kemudian dianalisis dengan direduksi, diverifikasi, lalu ditarik kesimpulan yang sesuai. Hasil penelitian ini menunjukkan bahwa riba memang ada dalam skema pembiayaan antara nelayan dan penyedia jasa keuangan dimana nelayan diwajibkan untuk menjual hasil perikanannya kepada penjual yang memberikan pembiayaan kepada mereka dengan harga yang lebih rendah dibandingkan pasar.Kata Kunci: Riba, Keuangan, Nelayan, Indonesia. ABSTRACTIndonesia is geographically a maritime country that even has wider sea area than its land, blessed with abundant natural wealth. Ironically, the economic life of fishermen in Indonesia is identical with poverty. Several contributing factors are low levels of education, low skills and technology, and limited access to capital, especially for small-scale fishermen. This study focuses on capital issue to investigate the existence of riba in financing access that has been so far practiced by the fishermen in Takalar Regency. This study is a qualitative research. Data was obtained through in-depth interview with key informants comprising of fishermen and financier. Data analysis techniques used include data reduction, verification, and conclusion. The results of this study indicated that riba does exist in the financing scheme between fishermen and financial provider where the fishermen is obliged to sell their fishery products to the seller that provide financing for them at the lower price compare to market. Keywords: Riba, Financing, Fishermen, Indonesia.DAFTAR PUSTAKAAdibah, A. P. (2010). Membebaskan nelayan dari jeratan tengkulak dari segi permodalan melalui program pemberdayaan kemandirian nelayan dengan KUD syariah. Prosiding Seminar Nasional Multi Disiplin Ilmu Dan Call for Papers Unisbank (SENDI-U).Akhmad, W. S. W. A. (2017). Analisis pembiayaan usaha skala kecil oleh lembaga keuangan syariah (Studi di Kelurahan Untia Kota Makassar). Jurnal Ekonomi Balance, 13(1).Arliman, M. (2013). Pengaruh modal, jam kerja, pengalaman kerja dan teknologi terhadap pendapatan nelayan tangkap di Desa Tamasaju Kecamatan Galesong Utara Kabupaten Takalar. Skripsi tidak dipublikasikan. Jambi: UIN Jambi.Aryanto, D., Sudarti. (2017). Analisis faktor-faktor yang mempengaruhi pendapatan buruh nelayan di pantai sendangbiru desa tambakrejo kabupaten malang. Jurnal Ilmu Ekonomi Universitas Negeri Malang, 10(10), 16–29.BPS. (2018). Jumlah penduduk miskin persentase penduduk miskin dan garis kemiskinan 1970-2017. Diakses dari https://www.bps.go.id/statictable/2014/01/30/1494/jumlah-penduduk-miskin-persentase-penduduk-miskin-dan-garis-kemiskinan-1970-2017.htmlHamdani, H., & Wulandari, K. (2013). Faktor penyebab kemiskinan nelayan tradisional. Artikel Ilmiah Universitas Jember, 7(2), 56-85. https://doi.org/10.15578/jsekp.v7i2.5685Humaedi, M. A. (2012). Kemiskinan nelayan: Studi kasus penyebab eksternal dan upaya revitalisasi tradisi pengentasannya di Kaliori, Rembang, Jawa Tengah. Jurnal Sosek KP, 7(2), 193–206.Obaidullah, M. (2015). Enhancing food security with Islamic microfinance: Insights from some recent experiments. Agricultural Finance Review, 75(2), 142–168. https://doi.org/10.1108/AFR-11-2014-0033Putri, A. K., Razia, E., & Muneeza, A. (2019). The Potential of bai salam in Islamic social finance to achieve united nations' sustainable development goals. International Journal of Management and Applied Research, 6(3), 142–153. https://doi.org/10.18646/2056.63.19-010Retnowati. (2011). Nelayan Indonesia dalam pusaran kemiskinan struktural (Perspektif sosial, ekonomi, dan hukum). Jurnal Perspektif Fakultas Hukum Universitas Wijaya Kusuma, 16(3).Tunerah. (2015). Pengaruh jasa kredit rentenir terhadap tingkat kesejahteraan masyarakat (Studi Kasus Desa Karanganyar Kec. Kandanghaur, Kab. Indramayu). Skripsi tidak dipublikasikan. Cirebon: IAIN Syekh Nurjati Cirebon.Zamroni, A., & Istiana. (2017). Membangun kemitraan dan kelembagaan ekonomi masyarakat pesisir melalui klinik IPTEK mina bisnis di Kabupaten Takalar. Buletin Ilmiah Marina Sosial Ekonomi Kelautan dan Perikanan, 3(2), 53–60.
Peranan Lembaga Pembiayaan dalam Penyaluran Kredit Sepeda Motor di Kota Makassar Qarina Qarina; Asrahmaulyana Asrahmaulyana; Hermita Arif; Sri Fatmasari Syam
Bulletin of Economic Studies (BEST) Vol 2 No 3 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/best.v2i3.35346

Abstract

Kredit merupakan salah satu sarana yang dapat meningkatkan kesejahteraan masyarakat. Lembaga pembiayaan berperan sebagai lembaga intermediasi dalam menyalurkan kredit kepada masyarakat yang membutuhkan. Salah satu kegiatan lembaga pembiayaan adalah menyediakan kredit pembelian sepeda motor kepada masyarakat. Semakin meningkatnya permintaan kredit sepeda motor pada lembaga pembiayaan menjadi alasan mengapa penelitian ini layak dilakukan. Adapun variabel independen yang digunakan dalam penelitian ini adalah tingkat pendapatan masyarakat, biaya angsuran kredit yang ditetapkan lembaga pembiayaan, jangka waktu pengembalian kredit, dan yang terakhir harga tunai dari sepeda motor itu sendiri kemudian yang menjadi variabel dependen dari penelitian ini adalah tingkat permintaan kredit sepeda motor. Penelitian ini menggunakan data primer dan metode analisis regresi linear berganda atau yang biasa disebut Ordinary Least Square (OLS). Adapun hasil yang diperoleh dari penelitian ini adalah Variabel biaya angsuran, dan jangka waktu pengembalian kredit yang dilakukan oleh lembaga pembiayaan berpengaruh positif dan signifikan terhadap permintaan kredit sepeda motor di Kota Makassar. Sementara itu Variabel pendapatan dan harga tunai memiliki pengaruh positif namun tidak signifikan terhadap permintaan kredit sepeda motor di Kota Makassar.
PERANAN EXPERIENTIAL LEARNING DALAM MENDORONG ACTIVE LEARNING: STUDI PADA PENDIDIKAN AKUNTANSI Andi Kusumawati; Hermita Arif; Afdal Madein; Andi Iqra Pradipta Natsir
Jurnal Pendidikan Akuntansi Indonesia Vol 21, No 1 (2023): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v21i1.58241

Abstract

Lulusan akuntansi dituntut untuk mampu menunjukkan pengetahuan dan keterampilan profesional dalam menjalankan profesi sebagai akuntan. Oleh karena itu, Pendidikan akuntansi diharapkan untuk memberikan mahasiswa lebih banyak pengalaman industri selama proses pembelajaran dengan menerapkan metode experiential learning dalam kurikulum. Tujuan penelitian ini adalah untuk menginvestigasi bagaimana experiential learning melalui magang dapat mendorong active learning mahasiswa. Penelitian ini menggunakan metode kualitatif dengan pendekatan eksploratif. Para mahasiswa akan diminta untuk mengisi formular survei berisi pertanyaan terbuka untuk menilai keterlibatan mereka dalam aspek experiential learning serta dampaknya pada aspek active learning. Penelitian ini mengadopsi instrument yang dikembangkan oleh Hocking untuk mengevaluasi experiential learning. Sedangkan untuk active learning, instrument penelitian dari Denicolo dkk akan digunakan.  Responden penelitian ini adalah mahasiswa Akuntansi yang telah menyelesaikan program magang. Hasil penelitian menunjukkan bahwa program magang tersebut mendorong experiential learning yang selanjutnya memicu mahasiswa menerapkan active learning. Oleh karena itu, hasil penelitian ini dapat dijadikan landasan untuk memperkaya pembelajaran akuntansi dengan metode experiential learning. Salah satu upaya yang dapat dilakukan adalah memasukkan program magang ke dalam kurikulum Pendidikan akuntansi.Kata kunci: Pendidikan Akuntansi, Experiential Learning, Active Learning, Magang, MBKM
Analysis of the Use of Sistem Kelola Pembelajaran Based on the Technology Acceptance Model Approach Febrito David Christian; Grace T. Pontoh; Hermita Arif
International Journal of Integrative Sciences Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v2i7.5209

Abstract

This research aims to determine the influence of self-efficacy, compatibility, and TAM on the acceptance of SIKOLA among students of the Faculty of Economics and Business at Hasanuddin University. Primary data obtained through a questionnaire with 363 respondents were analyzed with structured equation modeling analysis using IBM SPSS Statistics AMOS 23 software. Results showed that compatibility and ease of use significantly influenced usefulness. Self-efficacy did not affect usefulness, while self-efficacy and compatibility significantly influenced ease of use. Usefulness had a significant effect on actual usage, while ease of use did not impact actual usage. This research highlights that self-efficacy and compatibility are external factors suitable for examining the level of acceptance of the learning management system among users
Analisis Kepatuhan Syariah Pelaporan Keuangan Baitul Mal Wat Tamwil (BMT) Insan Mandiri MPZ Dompet Dhuafa Moncongloe Maros Sari, Erna; Arif, Hermita; Ibrahim, M. Achyar
Journal of Fiqh in Contemporary Financial Transactions Vol 3, No 1 (2025): Journal of Fiqh in Contemporary Financial Transactions
Publisher : Department of Islamic Economics Law

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jfcft.v3i1.713

Abstract

This research aims to analyze BMT Insan Mandiri MPZ Dompet Dhuafa Moncongloe Maros sharia compliance with PSAK Syariah 101 in terms of financial reporting. This research data was obtained from interviews conducted with several BMT Insan Mandiri parties, then observations of business performance and activities, as well as documents supporting the information obtained. As for the results of the research, it was found that BMT Insan Mandiri MPZ Dompet Dhuafa Moncongloe Maros, which is still active today, in general in performance and specifically in financial reporting, is still not in accordance with PSAK Syariah 101. This is proven by several policies and activities that are still not accordance with PSAK Syariah 101. Some of the financial report presentations that are not appropriate are the presentation of financial reports, namely statement of financial position, statement of profit or loss, statement of cash flow, statement of changes in equity, statement of source and distribution of zakat funds as well as statement of sources and uses of qardhul hasan funds is not in accordance with what is stated in PSAK Syariah 101. Even though the provisions on business and social activities comply with Fatwa DSN-MUI.
BOARD STRUCTURE AND EARNINGS MANAGEMENT: EVIDENCE OF SOUTH EAST ASIA COUNTRIES CATEGORISED BY AGENCY COST LEVEL Andi Manggala Putra; Hermita Arif
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 2, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.879 KB) | DOI: 10.26487/hebr.v1i2.1250

Abstract

Agency theory infers that investors will incur cost to make alignment on principal-agent interest. A critic, however, has pointed out that the conflict of interest between principal and agent is not the only cause for agency cost. Cultural context (Johnson & Droege, 2004) and legal system (La Porta, et al., 2000) are also found as contributing factors. This study is to empirically investigate how board size, board independency, audit committee size and audit committee independency affect the earnings quality in the context of low or high level agency cost country according to Transparency International’s corruption level and Hofstede’s cultural values. 538 firm-year across 6 South East Asian countries (Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam) are observed in this research. Five Different accrual models (Jones, 1991; Dechow, Sloan, & Sweeney, Detecting Earnings Management, 1995; Kasznik, 1999; Dechow, Richardson, & Tuna, Earnings management and costs to investors from firms meeting or slightly exceeding benchmarks, 2002; Dechow & Dichev, The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors, 2002) are used to generate abnormal accruals which will be used as proxy for earnings management while to generate suitable factors from corporate governance variables, principal component analysis (PCA) is employed. Results indicate that (1) earnings management is efficient; (2) size and independency of Board of Director and audit committee are effective in reducing earnings management behaviour; (3) the management of firms operating in higher agency cost context will take advantage from the structure of corporate governance (size and independency of Board of Directors and audit committee) to conduct earnings management. Additionally, it is also found that bigger size (higher leverage) firms perform less (more) accounting discretion compared to their counterparts.
The Influence Of Accounting Benefits, Individual Benefits, Enterprise Resource Planning (Erp) System Quality And Management Commitment On User Satisfaction Safitra, Anugra Hana; Pontoh, Grace T; Arif, Hermita
SIMAK Vol 22 No 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.567

Abstract

This study aims to examine and analyze the influence of accounting benefits, individual benefits, ERP (Enterprise Resource Planning) system quality, and management commitment on user satisfaction in companies located in the City of Makassar that use the ERP system. This research employs a quantitative approach, which emphasizes the analysis of numerical data processed using quantitative research statistical methods with a correlational study approach. The data used in this study is primary data obtained from ERP system users. The data analysis technique used is Structural Equation Modeling (SEM), assisted by Partial Least Squares (PLS) software. The results of this study indicate that accounting benefits, individual benefits, ERP system quality, and management commitment have a positive and significant impact on user satisfaction. This means that, overall, the ERP system is capable of assisting individuals in performing assigned tasks to achieve optimal results.
Pengaruh Return on Equity, Debt to Equity Ratio, Price to Earning Ratio dan Price to Book Value terhadap Return Saham Yudistirha, Desy; Pontoh, Grace T.; Arif, Hermita
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1086

Abstract

Investors use financial ratio analysis to understand a company's financial condition. This study aims to analyze the impact of the Return On Equity Ratio (ROE), Debt To Equity Ratio (DER), Price To Earnings Ratio (PER), and Price To Book Value (PBV) on stock returns.The population of this study consists of consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2022-2023, totaling 76 companies. The sampling technique used is purposive sampling, resulting in a sample of 58 companies. The analytical method used is multiple linear regression analysis. The results of the study indicate that partially, ROE and PER have a positive and significant effect on stock returns. Conversely, DER and PBV do not have a partial effect on stock returns. This indicates that ROE and PER must be considered by both investors and companies as they are crucial indicators in evaluating the potential return on stocks.
Switching Behavior of Banks' Customers: Does It Exist? Utami, Rizky; Arif, Hermita; Habbe, Abdul Hamid; Abdullah, Faisal
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 3, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i3.5260

Abstract

Ideally, Indonesia with the largest Muslim population in the world is able to optimize its potential to become the prominent global player in Islamic finance industry. Unexpectedly, Indonesia is ranked at 9th position of global Islamic banking market. Despite the strong support from both government and society, it is ironic that the market share of Islamic bank in Indonesia has just reached 7.09% in 2022, far below its conventional counterpart, in its three decades of age. Employing descriptive quantitative approach, this study examines the presence of switching behavior of society in Indonesia by addressing why the impact of switching behavior has small impact on the market share improvement in the context of Indonesia. A total of 128 respondents were filling the questionnaire based on purposive random sampling fulfilling the criteria of being customer of both Islamic and conventional bank as well as currently working. 
Pengelolaan Keuangan UMKM Berbasis Digital di Kelurahan Biringere Kecamatan Sinjai Utara Alam, Ade Ikhlas Amal; Dharsana, Muhammad Try; Thaha, Rianda Ridho H.; Idris, M. Istiyansyah U.; Natsir, A. M. Iqra P.; Arif, Hermita
Celebes Journal of Community Services Vol. 3 No. 1 (2024): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v3i1.1321

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan pengelolaan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Biringere, Kecamatan Sinjai Utara, melalui penerapan teknologi digital. Pengelolaan keuangan yang efektif merupakan salah satu tantangan utama yang dihadapi oleh UMKM, yang sering kali kurang memiliki akses ke informasi dan sumber daya yang memadai. Program pengabdian ini dirancang untuk memberikan pelatihan dan pendampingan kepada pelaku UMKM mengenai penggunaan aplikasi dan perangkat lunak keuangan digital. Melalui pendekatan ini, diharapkan para pelaku usaha dapat mencatat, mengelola, dan menganalisis keuangan mereka dengan lebih baik, sehingga dapat meningkatkan efisiensi operasional dan kinerja bisnis mereka. Hasil dari kegiatan ini menunjukkan adanya peningkatan pemahaman dan keterampilan para pelaku UMKM dalam menggunakan teknologi digital yang dipraktekkan pada kegiatan pengabdian ini untuk pengelolaan keuangan. Kegiatan pengabdian ini menunjukkan digitalisasi keuangan merupakan langkah strategis dalam mendukung keberlanjutan dan pertumbuhan UMKM di daerah tersebut.
Co-Authors Abdul Hamid Habbe, Abdul Hamid Afdal Madein Alam, Ade Ikhlas Amal Ali, Mohammad Mahbubi Andi Iqra Pradipta Natsir Andi Kusumawati Andi Manggala Putra Andi Manggala Putra, Andi Manggala Aprilia, Nurhaliza Purnama Arifin, Marcella Asrahmaulyana Erna Sari, Erna Faisal Abdullah Febrito David Christian Garantjang, Muhammad Fauzan Grace T. Pontoh Grace T. Pontoh Hamid, Mashur Naufal Ibrahim, M. Achyar Idris, M. Istiyansyah U. Idris, Muhammad Istiyansyah Ulman Muhammad Ashari Muhammad Try Dharsana Natsir, A. M. Iqra P. Nirwana, Nirwana Pontoh, Grace T Purisamya, Asharin Juwita Qarina Qarina Rispan, Dhiya Pravidya Safitra, Anugra Hana Sri Fatmasari Syam Thaha, Rianda Ridho H. Utami , Rizky Utami, Rizky Yolanda, Audrey Michelle Wenny Yudistirha, Desy