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ISLAMIC SHARECROPPING PRACTICES: EVIDENCE FROM INDONESIAN LOCAL COMMUNITIES Arif, Hermita; Purisamya, Asharin Juwita; Ali, Mohammad Mahbubi
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2589

Agricultural sharecropping partnerships in Indonesia face transparency and fair profit distribution challenges between landowners and farmers, often leading to disputes and inequitable outcomes. This phenomenon is particularly evident in South Sulawesi, where traditional farming practices intersect with Islamic principles. This research aims to explore the practice of sharecropping contracts between land owners and farmers and to investigate its adherence to Islamic principles. This study employs a descriptive qualitative method using thematic analysis to explain the partnership model practiced by local farmers in South Sulawesi and comparative analysis to assess its adherence to the Islamic principle of al-maharajah. Financial analysis is also applied to evaluate the sharecropping scheme's economic viability. The study results found that implementing a sharecropping partnership is economically beneficial to society in increasing income. The sharecropping partnership application follows the local culture inherited decades ago. The output sharing ratio applied is 1:2 or 50:50 depending on which party bears the production costs other than land, complying with the Islamic principle of profit and loss sharing. Preparing the financial record to increase trust from landowners and evaluate the sharing ratio scheme effectively is suggested.

ISLAMIC SHARECROPPING PRACTICES: EVIDENCE FROM INDONESIAN LOCAL COMMUNITIES Arif, Hermita; Purisamya, Asharin Juwita; Ali, Mohammad Mahbubi
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2589

Agricultural sharecropping partnerships in Indonesia face transparency and fair profit distribution challenges between landowners and farmers, often leading to disputes and inequitable outcomes. This phenomenon is particularly evident in South Sulawesi, where traditional farming practices intersect with Islamic principles. This research aims to explore the practice of sharecropping contracts between land owners and farmers and to investigate its adherence to Islamic principles. This study employs a descriptive qualitative method using thematic analysis to explain the partnership model practiced by local farmers in South Sulawesi and comparative analysis to assess its adherence to the Islamic principle of al-maharajah. Financial analysis is also applied to evaluate the sharecropping scheme's economic viability. The study results found that implementing a sharecropping partnership is economically beneficial to society in increasing income. The sharecropping partnership application follows the local culture inherited decades ago. The output sharing ratio applied is 1:2 or 50:50 depending on which party bears the production costs other than land, complying with the Islamic principle of profit and loss sharing. Preparing the financial record to increase trust from landowners and evaluate the sharing ratio scheme effectively is suggested.

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

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 thatÂ 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.Â

BOARD STRUCTURE AND EARNINGS MANAGEMENT: EVIDENCE OF SOUTH EAST ASIA COUNTRIES CATEGORISED BY AGENCY COST LEVEL Putra, Andi Manggala; Arif, Hermita
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 | DOI: 10.26487/hebr.v1i2.1250

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 Internationalâ€™s corruption level and Hofstedeâ€™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

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.

Peningkatan Kapasitas Pengelolaan Keuangan Berbasis Digital pada UMKM di Kota Pare-Pare Nirwana, Nirwana; Arif, Hermita; Yolanda, Audrey Michelle Wenny; Utami , Rizky; Idris, Muhammad Istiyansyah Ulman; Hamid, Mashur Naufal; Garantjang, Muhammad Fauzan; Alam, Ade Ikhlas Amal; Rispan, Dhiya Pravidya; Arifin, Marcella; Aprilia, Nurhaliza Purnama
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2025): Volume 5 Nomor 3 Tahun 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v5i3.6631

Ministry of Micro, Small and Medium Enterprises (MSME)s in Pare-Pare City face various obstacles in financial management, such as low digital and financial literacy, the use of manual recording systems, difficulties in separating personal and business finances, and low utilization of digital financial applications This community service program aims to increase the capacity of digital-based financial management in Ministry of Micro, Small and Medium Enterprises MSMEs in Pare-Pare City, South Sulawesi. This activity is motivated by the rapid development of digital technology but has not been optimally utilized by MSME players in the city. Through this program, the service team from the Faculty of Economics and Business, Hasanuddin University will provide training and assistance in digital financial management, simple financial reporting, and the use of financial applications to improve operational efficiency and competitiveness of MSMEs. The program implementation method includes seminars on the introduction of digital financial technology, training on the use of financial applications, and assistance in implementing digital financial systems. The output targets of this program include increased understanding and skills of MSME actors in digital-based financial management, scientific publications in reputable national journals, online media publications, and IPR. It is expected that this program can contribute to improving the professionalism of financial management of MSMEs in Pare-Pare City so that they are able to survive and develop in the digital era and support regional economic growth.

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