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All Journal Sosioreligius: Jurnal Ilmiah Sosiologi Agama Jurnal Iqtisaduna Priviet Social Sciences Journal Indonesian Journal of Entrepreneurship & Startups Journal of Economics, Bussiness and Management Issues KATALIS : Jurnal Inovasi Pengabdian Masyarakat Outline Journal of Community Development
Muhammad Fardan Ngoyo
Peneliti Ekonomi Politik di Pusat Dokumentasi Sosial Ekonomi carabaca
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Mengawal Sustainable Development Goals(SDGs); Meluruskan Orientasi Pembangunan yang Berkeadilan Muhammad Fardan Ngoyo
SOSIORELIGIUS Vol 1 No 1 (2015): SOSIORELIGIUS
Publisher : Departemen Sosiologi Aga,ma, Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/sosioreligius.v1i1.4525

Abstract

Sustainable Delevolpment Goals (SDGs) merupakan dokumen kesepakatan pembangunan global untuk melaksanakan pembangunan yang berkelanjutandalam menghadapi tantangan pada proses pembangunan. Tulisan ini bertujuan untuk memberikan pandangan lain tentang orientasi pembangunan yang dilaksanakan oleh negara dalam rangka memenuhi kesejahteraan dan keadilan dalam masyarakat. Meluruskan orientasi tersebut dalam rangka mengawal pembangunan berkelanjutan  agar lebih adil dan demokratis. Selama ini orientasi pembangunan hanya diarahkan untuk meraih tingka PDB atau pertumbuhan ekonomi yang tinggi tanpa memperhatikan aspek keberlanjutan lingkungan. Orientasi tersebut mengacu kepada 17 tujuan dalam kerangka SDGs yang telah diadaptasi oleh negara anggota PBB hingga tahun 2030. Untuk mengawal pelaksanaan pembangunan sesuai dengan tujuan pembangunan berkelanjutanmaka partisipasi masyarakat sipil harus diberikan secara lebih terbuka. Salah satunya dengan pendekatan Participatory Rural Appraisal (PRA) dan Sustainable Livelihood Approach(SLA) sehingga dapat menyelesaikan persoalan mendasar yang dihadapi masyarakat dalam proses pembangunan.
KAJIAN PENERAPAN AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH BERDASARKAN PSAK 109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA MAKASSAR Muhammad Fardan Ngoyo; Lince Bulutoding
Jurnal Iqtisaduna Vol 2 No 2 (2016)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v2i2.3117

Abstract

Penelitian  ini  bertujuan  mengkaji  penerapan  Akuntansi  zakat  dan Infaq/Sedekah   berdasarkan   PSAK   109   pada   BAZNAS   Kota   Makassar.   Jenis penelitian ini tergolong penelitian kualitatif dengan pendekatan kualitatif-interpretif. Adapun sumber data penelitian ini adalah data primer yang berasal dari wawancara dengan pihak pengelola BAZNAS Kota Makassar. Untuk data sekunder, didapatkan dari laporan keuangan, profil lembaga, dan arsip kegiatan BAZNAS Kota Makassar.Setelah dilakukan pengujian analisis data yang telah dikumpulkan  dan  dibandingkan  dengan  PSAK  109, diketahui bahwa pencatatan  laporan  keuangan BAZNAS Kota Makassar menggunakan model single entry. Dalam pencatatan laporan keuangannya BAZNAS membagi pos dana menjadi 3 bagian yakni, kas dana Zakat, kas dana, infaq haji, dan kas dana infaq PNS. Sedangkan  dalam  penyalurannya  membagi  dan mencatat penyaluran sesuai dengan program yang ditetapkan yakni, program keagamaan,  program kesehatan dan pendidikan, program ekonomi dan SDM, dan program  bidang  Sosial.  Dalam  proses  pelaporan  keuangannya  BAZNAS  Kota Makassar hanya membuat Laporan Perubahan Dana. Hal ini dipengaruhi oleh metode pencatatan yang digunakan yaitu  single entry sehingga sulit untuk menentukan pos- pos keuangan  yang dibutuhkan dalam pelaporan keuangan lainnya seperti neraca. BAZNAS Kota Makassar belum menggunakan sistem double entry dan belum menghasilkan lima laporan keuangan menurut PSAK 109. Dengan demikian, pencatatan yang dilakukan oleh BAZNAS Kota Makassar belum  sepenuhnya  sesuai dengan PSAK 109.Kata kunci: Zakat, Infaq/Sedekah, Akuntansi Zakat dan Infaq/Sedekah, PSAK 109
Implikasi Ekonomi dari Penurunan Produksi Minyak Mentah terhadap Kebutuhan Impor dan Defisit Energi (Analisis tren produksi dan ekspor-impor BBM) Darwin, Dirmansyah; Dwipatna, I Made Jyotisa Adi; Ngoyo, Muh. Fardan; Rahman, Abdul; Sumarwadji, Hafid
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 4 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i4.875

Abstract

This study analyzes the implications of the production decline of crude oil in Indonesia on import dependency and the national energy deficit during 2018–2023. Using a descriptive quantitative approach and trend analysis of secondary data, the research shows that the decline in oil production is due to the dominance of aging oil wells, limited new exploration, and structural challenges in the upstream oil and gas sector. Meanwhile, energy consumption, particularly fuel, has increased sharply, driven by the transportation and industrial sectors. This gap has resulted in surge in the volume and value of crude oil and refined product imports, weakening national energy security. Calculations of the import dependency ratio indicate that more than 40% of fuel consumption is met through imports. This has resulted in a higher foreign exchange burden, pressure on the rupiah exchange rate, and a widening current account deficit. This research suggests considering increasing national oil lifting through Enhanced Oil Recovery (EOR), diversifying energy sources by strengthening the development of New and Renewable Energy (NRE), and reforming energy subsidies to ensure better targeting. In addition, reformulation of energy policy to reduce economic vulnerability and strengthen national energy security would be key step to respond the situation.
Financial Literacy for Generation Z: Strategies for Developing an Economically Intelligent and Self-Reliant Generation at SMA Negeri 1 Gowa. Andriani, Shadry; Devi Nugraha, Putu Ananda; Nur Wahyuningsih, Andi; Abdur Rabb, Ahmad Faqhruddin; Ngoyo, Muh. Fardan
Outline Journal of Community Development Vol. 3 No. 2: November 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/fepgkx16

Abstract

The rapid development of digital technology has brought significant changes to financial systems and consumption behavior patterns, including among teenagers. Generation Z, as active users of technology, faces challenges in managing their finances wisely amid the ease of access to digital financial services. The Community Service Program (PKM) entitled “Financial Literacy for Generation Z: Strategies to Build an Economically Smart and Independent Generation” was conducted at State Senior High School 1 Gowa with the aim of enhancing students’ knowledge and awareness of responsible personal financial management. This activity employed an educational participatory approach through interactive lectures, discussions, financial planning simulations, and financial games that actively engaged students. The results showed an improvement in students’ understanding of the importance of expense tracking, budget planning, and the wise use of digital wallets. Students also began to grasp the concepts of investment and the risks associated with the use of “pay later” features, which are increasingly popular among youth. Through this program, students were able to distinguish between needs and wants, develop saving habits, and cultivate discipline and responsibility in managing their finances. Overall, the program successfully instilled the fundamental values of forming an Economically Smart and Independent Generation youth who are rational, visionary, and possess integrity in facing the challenges of the digital economy.
Pembelajaran Antar Pulau untuk Penguatan Tata Kelola Laut dan Peningkatan Ekonomi Nelayan: Studi Kunjungan Edukatif Bonetambu ke Langkai dan Lanjukang Zulkarnaen, Adi; Muhammad Fauzi Rafiq; Nirwan; Alief Fachrul Raazy; Muh. Fardan Ngoyo
KATALIS : Jurnal Inovasi Pengabdian Masyarakat Vol. 1 No. 3 (2025): KATALIS : Jurnal Inovasi Pengabdian Masyarakat
Publisher : Candela Edutech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63288/jipm.v1i3.11

Abstract

Program pengabdian masyarakat bertema “Pembelajaran Antar Pulau untuk Penguatan Tata Kelola Laut dan Peningkatan Ekonomi Nelayan” dilaksanakan sebagai upaya untuk memperkuat kapasitas nelayan Pulau Bonetambu dalam memahami pengelolaan sumber daya laut berbasis masyarakat. Topik ini penting karena sebagian besar nelayan di wilayah tersebut menghadapi tantangan dalam tata kelola perikanan, terutama dalam menjaga keberlanjutan ekosistem dan peningkatan ekonomi serta degradasi ekosistem. Kegiatan ini dilaksanakan dengan pendekatan pembelajaran lintas pulau dengan perwakilan Masyarakarn Pulau Bonetambu yang melakukan kunjungan edukatif ke Pulau Langkai dan Lanjukang untuk belajar langsung dari praktik sistem buka-tutup yang telah berhasil diterapkan oleh Forum Pasibuntuluki. Metode pelaksanaan meliputi diskusi awal, pre-test, kunjungan lapangan, observasi partisipatif, refleksi, dan post-test untuk mengukur peningkatan pemahaman. Hasil kegiatan menunjukkan adanya peningkatan skor pemahaman peserta terutama dalam aspek kolaborasi, pengawasan sumber daya laut, dan kesadaran ekologis. Selain itu, nelayan mulai mengidentifikasi potensi penerapan sistem serupa di wilayahnya sendiri sebagai bentuk replikasi model pengelolaan laut berkelanjutan. Secara keseluruhan, kegiatan ini menunjukkan bahwa pembelajaran antar komunitas nelayan efektif dalam memperkuat kapasitas sosial-ekologis dan menjadi praktik baik untuk mendukung tata kelola laut yang inklusif dan berkelanjutan.
Shaping Indonesia’s Digital Future: Relationship Between Public Education Expenditures and ICT Competence Dwipatna, I Made Jyotisa Adi; Darwin, Dirmansyah; Ngoyo, Muh Fardan
Indonesian Journal of Entrepreneurship and Startups Vol. 4 No. 1 (2026): January 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijes.v4i1.15960

Abstract

The acceleration of digital transformation has significantly enhanced information and communication technology (ICT) competence among Indonesian citizens, thereby strengthening the nation’s overall competitiveness. Despite this progress, there remains a need to understand the extent to which government education spending influences the improvement of ICT skills in both the short and long term. This study investigates the dynamic effects of education expenditure on ICT competence in Indonesia using provincial-level panel data sourced from the Indonesian Central Bureau of Statistics and the Ministry of Finance, covering the period from 2015 to 2023. The analysis employs the Generalized Method of Moments (GMM) to capture both temporal and cross-sectional variations. The results reveal that, in the short term, government education spending has a negative effect on ICT competence, possibly due to implementation delays or inefficiencies in resource allocation. However, in the long term, education spending contributes positively and significantly to the enhancement of ICT competence, indicating the cumulative benefits of sustained investment in education. Furthermore, internet access is consistently found to have a positive impact on ICT competence, emphasizing the importance of digital infrastructure. These results imply that consistent and well-targeted education investments, particularly in digital literacy and infrastructure, are essential for sustaining long-term ICT competence and supporting Indonesia’s digital transformation agenda
Centering gender in sustainable palm oil of Indonesia: A systematic literature review Ngoyo, Muh Fardan; Andriani, Shadry; Darwin, Dirmansyah; Nugraha, Putu Ananda Devi; Zulkarnaen, Adi
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1558

Abstract

As a major agricultural commodity in Indonesia, palm oil plays a significant role in economic development, especially in rural livelihood and poverty reduction. However, the current dynamics of palm oil expansion have attracted global attention toward social responsibility and environmental degradation, including gendered impacts that remain underexplored in sustainability narratives. This systematic review examines the incorporation of gender analysis in studies on sustainable palm oil in Indonesia, focusing on conceptual frameworks, methodological approaches, and policy implications. Bibliometric data were retrieved through Publish or Perish (PoP), collecting relevant literature from Scopus and Google Scholar from 2010-2025, complemented by keyword search strings in English and Bahasa Indonesia. For clustering and data visualization, this study employed VoSviewer to visualize and analyze keyword associations, trends, and thematic clusters. Preliminary findings indicate that while the sustainability literature on palm oil is extensive, gender-related studies are limited and often fragmented, with conceptualizations of gender varying from labor to land rights and participation. This study finds a cluster of publications focusing on the solid grounding of a feminist lens, while others pay more attention to gender roles, lived experience, and policy and practices at the regulation level. This review highlights critical gaps in integrating gender perspectives into sustainability initiatives and calls for more nuanced, intersectional approaches to ensure equitable outcomes in the palm oil sector. By synthesizing existing evidence, this study provides insights into strengthening gender-responsive sustainability strategies in Indonesia’s palm oil sector.
Co-Authors Abdul Rahman Ahmad Faqhruddin Abdur-Rabb Alief Fachrul Raazy Andi Nur Wahyuningsih Darwin, Dirmansyah Hafid Sumarwadji I Made Jyotisa Adi Dwipatna Lince Bulutoding Muhammad Fauzi Rafiq Nirwan Nugraha, Putu Ananda Devi Shadry Andriani Zulkarnaen, Adi