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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, Makassar, Indonesia

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

This study aims to understand why the influence of switching behavior has a minimal effect on the improvement of market share in the Indonesian environment. This study examines Indonesian bank customers' switching behaviour using descriptive quantitative methods. Our random purposive sampling included persons working and using conventional and Islamic bank products and services. 128 respondents completed the online survey and met data analysis criteria. After general questions about respondents' profiles, the questionnaire examined switching behaviour. The data will be analysed to determine how respondents chose their bank and why they use Islamic or conventional banks. These data suggest that customers become more religiously committed and select Islamic banking. An important finding from this investigation was that customers were not fully switching to Islamic banks. Conventional bank services are used. The payroll system, notably for public employees and private company personnel, make it intriguing. Despite their strong religious beliefs, their customer agency contract with a conventional bank. This is the "conventional system trap". Indonesia, with one of the world's largest Muslim populations, has not been able to maximize its potential as a worldwide Islamic banking leader for this reason. Islamic bank assets always lower than conventional banks.

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, Makassar, Indonesia

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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