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All Journal Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Jurnal Ar-Ribh Islamic Accounting and Finance Review Cross-border Gudang Jurnal Multidisiplin Ilmu Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah DIRASAH: Jurnal Kajian Islam
Jamaluddin Majid
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI Kartini Kahar; Jamaluddin Majid; Della Fadhilatunisa
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.29115

Abstract

This study aims to show the effect of human resource competence, utilization of information technology and managerial control on the quality of the financial reports of the Takalar Regency Government with organizational commitment as moderating. This research uses quantitative research with descriptive paradigm. The data used is primary data. The research population is the Regional Government of Takalar Regency. The sampling technique used was purposive sampling with a total sample of 85 people. Data analysis used multiple linear regression analysis and moderated regression analysis with absolute difference value approach. The results of this study indicate that the competence of human resources, utilization of information technology and managerial control have a significant positive effect on the quality of financial reports. Organizational commitment is not able to moderate the variables of human resource competence and the use of information technology on the quality of financial reports, but organizational commitment is able to moderate the managerial control variables on the quality of financial reports. This research is practically expected to be an input to improve the quality of financial reports by increasing KSDM, information technology and managerial control. And theoretically it is expected to add to the accounting research literature related to LKPD.
Landscape Peluang dan Tantangan Keuangan Syariah di Indonesia Muhammad Kahfi; Sahria Sahria; Jamaluddin Majid
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i1.1560

Abstract

Sharia finance is a financial system based on Islamic principles that prioritizes justice, transparency and the avoidance of prohibited elements such as usury, gharar and maysir. Sharia finance has enormous potential to be developed in Indonesia, which has the 2nd largest Muslim population in the world. This article discusses the opportunities and challenges of developing the sharia financial sector in Indonesia. This research uses a qualitative descriptive research method, with a library research approach which involves a series of activities related to collecting data from library sources. Efforts that need to be made to improve sharia financial institutions are to examine existing challenges and optimize existing opportunities.
STRATEGI BRAND ENGAGEMENT DALAM MENDUKUNG PERTUMBUHAN USAHA MIKRO, KECIL, DAN MENENGAH Apriliani, Rina; Teguh Prakoso; Jamaluddin Majid; Suriadi, Suriadi; Sonny Santosa
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 12: Mei 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i12.10245

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan sosialisasi strategi brand engagement dalam mendukung pertumbuhan usaha mikro, kecil, dan menengah yang ada di Indonesia. Untuk memaparkan sosialisasi dalam strategi brand engagement dalam mendukung pertumbuhan usaha mikro, kecil, dan menengah dilalui beberapa tahap mulai dari tahap pengenalan, persuasi, dan keputusan. Strategi brand engagement dalam mendukung pertumbuhan usaha mikro, kecil, dan menengah melalui penggunaan media sosial, konten yang menarik, dan customer service yang melayani dengan baik
Konstruksi Filosofis dan Konseptual Sistem Keuangan Syariah: Menuju Tata Kelola Nilai dan Keberlanjutan di Indonesia: Philosophical and Conceptual Construction of the Islamic Financial System: Towards Value-Based Governance and Sustainability in Indonesia Andi Wawan Mulyawan; Abd. Hafid; Jamaluddin Majid
DIRASAH: Jurnal Kajian Islam Vol 2 No 4 (2025): DIRASAH: Jurnal Kajian Islam
Publisher : Litera Academica Publishing

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Abstract

This study aims to analyze the philosophical construction and fundamental concepts of the Islamic financial system within the framework of strengthening value-based and sustainability-oriented governance in Indonesia. The focus of the study includes the values of tawḥīd (monotheism), amānah (trustworthiness), justice, and maqāṣid al-sharī‘ah (objectives of Islamic law) as the core foundations, along with their translation into the operational principles of financial institutions. Conceptually, the Islamic financial system is built upon the prohibition of riba (usury), gharar (excessive uncertainty), and maysir (gambling), combined with asset-backed financing and risk-sharing principles that fundamentally distinguish it from the conventional financial system. This research employs a qualitative-descriptive approach through library research, analyzing data from academic literature, fatwas, and relevant regulations using content and thematic analysis. The findings indicate that Islamic finance is rooted in a tawḥīdic worldview that regards wealth as a trust, transactions as acts of worship, and social-economic justice as its ultimate goal. However, the practice of Islamic financial institutions in Indonesia remains dominated by debt-based financing, which risks diverging from the ideals of maqāṣid al-sharī‘ah. To bridge the gap between ideality and reality, value-based governance emphasizing substance compliance is required, alongside the implementation of Value-Based Intermediation (VBI) and Environmental, Social, and Governance (ESG) frameworks to strengthen social and environmental impact. The integration of social and commercial finance—through innovations such as waqf-linked sukuk and blended finance—is expected to enhance inclusion and sustainability. Islamic finance will only achieve substantial relevance when the values of maqāṣid al-sharī‘ah are genuinely implemented in institutional practices and public policy design.
STRATEGI LEMBAGA KEUANGAN SYARIAH DALAM MENINGKATKAN PERTUMBUHAN EKONOMI NASIONAL PERSPEKTIF ISLAM (Strategi Analisis Swot) Miswinda; Jamaluddin Majid; Rika Dwi Ayu Parmatasari
Cross-border Vol. 8 No. 2 (2025): JULI-DESEMBER
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

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Abstract

Pertumbuhan Lembaga Keuangan Syariah (LKS) di Indonesia menunjukkan tren positif, namun kontribusinya terhadap perekonomian nasional masih belum optimal. Penelitian ini bertujuan untuk merumuskan strategi kelembagaan LKS melalui analisis SWOT dalam perspektif ekonomi Islam. Metode yang digunakan adalah studi pustaka dengan pendekatan kualitatif deskriptif. Data dianalisis menggunakan kerangka SWOT yang dikontekstualisasikan dalam maqāṣid al-sharī‘ah. Hasil penelitian menghasilkan peta strategi yang selaras dengan nilai-nilai syariah untuk memperkuat peran LKS dalam mendukung pembangunan ekonomi nasional secara adil dan berkelanjutan.
Shariah Fintech And Islamic Economic Sustainability: An Integrative Analysis Between Technology And Maqasid Al-Syari'ah Desy Arum Sunarta; Syaripuddin; Nelia Sfayriawati; Jamaluddin Majid
Gudang Jurnal Multidisiplin Ilmu Vol. 3 No. 11 (2025): GJMI - NOVEMBER
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v3i11.1878

Abstract

This study aims to analyze the role of innovation and technology in strengthening the Islamic finance ecosystem in the digital era. The research employs a qualitative-descriptive approach through a literature-based analysis integrating technology adoption theories (TAM, UTAUT, DOI) and the principles of maqaṣid al-shari’ah as the theoretical foundation. The findings reveal that perceived usefulness, ease of use, social influence, and infrastructural support are the key determinants influencing users’ intentions toward adopting Islamic financial technologies. Furthermore, Shariah-compliant fintech innovation driven by maqaṣid al-shari’ah enhances financial inclusion, ethical governance, and sustainable economic development. The study emphasizes that collaboration among regulators, financial institutions, and educational entities is crucial to developing adaptive regulations and strengthening digital-Shariah literacy. The main conclusion underscores the significance of aligning technological innovation with Islamic ethical principles to advance the competitiveness of the Islamic finance industry globally.
This study examines the usage behavior of Shopee PayLater from the perspective of Maqasid Shariah in Sinjai Regency Rahmawati; Muslimin Kara; Sumarlin; Jamaluddin Majid; Muhamatsakree Manyunu
Jurnal Ar-Ribh Vol. 9 No. 1 (2026): April 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/emdrcn77

Abstract

This study investigates the usage behavior of Shopee PayLater within the framework of Maqasid Shariah in Sinjai Regency, Indonesia. The research aims to explore user behavior patterns, identify the underlying motivations for adopting this digital credit service, and evaluate its alignment with Islamic ethical principles. A qualitative approach within a critical paradigm was employed, involving purposively selected participants, including lecturers, religious leaders, students, and community members who actively use Shopee PayLater. Data were collected through in-depth interviews, observation, and document analysis, and analyzed using the Miles and Huberman interactive model, consisting of data reduction, data display, and conclusion drawing. The findings reveal that Shopee PayLater usage is predominantly influenced by convenience, urgent financial needs, and social factors, leading to two primary patterns: consumptive and productive use. While the service provides benefits such as facilitating access to essential goods and supporting small-scale economic activities, it also encourages impulsive consumption and poses risks of financial distress. From the Maqasid Shariah perspective, the practice partially aligns with the objectives of preserving life and wealth (hifz al-nafs and hifz al-mal), but may contradict the protection of religion and intellect (hifz al-din and hifz al-‘aql) due to elements of riba, excessive consumption, and weak financial discipline. This study contributes to the development of Islamic fintech discourse by integrating behavioral analysis with Maqasid Shariah and offers practical insights for policymakers, fintech providers, and Muslim consumers to promote ethically responsible digital financial practices.
Maqasid al-Shariah-Based Corporate Governance, Service Excellence, and Customer Satisfaction in Islamic Hospitality Sector Titin Hardianti; Muslimin Kara; Nasrullah Bin Sapa; Jamaluddin Majid; Umar Sulaiman
Jurnal Ar-Ribh Vol. 9 No. 1 (2026): April 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/8ftnp713

Abstract

This study investigates the effect of Maqāṣid al-Sharīʿah–based Good Corporate Governance (GCG) on customer satisfaction, with service excellence as a mediating variable in the Islamic hospitality sector. The research adopts an explanatory quantitative design and is conducted at Sultan Alauddin Hotel & Convention Makassar. Data were collected from 212 customers using structured questionnaires and analyzed employing Partial Least Squares–Structural Equation Modeling (PLS-SEM). GCG is operationalized through three core dimensions: transparency, accountability, and responsibility, grounded in Maqāṣid al-Sharīʿah principles. The findings reveal that transparency does not have a significant direct effect on customer satisfaction but significantly influences it indirectly through service excellence. Accountability demonstrates a strong positive and significant effect on customer satisfaction, both directly and indirectly, indicating its dominant role in shaping customer perceptions. Conversely, responsibility does not significantly affect either service excellence or customer satisfaction. Furthermore, service excellence has a significant positive effect on customer satisfaction and serves as a crucial mediating variable linking governance practices to customer outcomes. These results suggest that the effectiveness of Maqāṣid al-Sharīʿah based governance depends on its practical implementation in service delivery. Integrating ethical governance with high-quality service enhances customer satisfaction and organizational sustainability. This study contributes to the literature by bridging Islamic governance principles with service management and provides practical insights for improving competitiveness in the Islamic hospitality industry.
Co-Authors Abd. Hafid Andi Wawan Mulyawan Apriliani, Rina Awaliah Agustuliani Della Fadhilatunisa Desy Arum Sunarta Hamid Habbe Harryanto Harryanto Haslinda - Kartini Kahar Kartini Kartini Mediaty Miswinda Mohammad Hafis Zaenal Muh Wahyudi Muhamatsakree Manyunu Muhammad Kahfi Muhammad Sapril Sardi Juardi Muslimin Kara Muttaqien, Alim Azhari Muzarrafah Muzarrafah Naslia, Naslia Nasrullah Bin Sapa Nelia Sfayriawati Nur Indah Sari Nur Rahma Sari Nurhidayah Sakri Puspita Hardianti Anwar Rahmawati Rezky Nur Aisyah Rika Dwi Ayu Parmitasari Sahria Sahria Sonny Santosa Suhartono Suhartono Sumarlin Suriadi Suriadi Syariati, Namla Elfa Syaripuddin Teguh Prakoso Titin Hardianti Umar Sulaiman