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All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Islamic Accounting and Finance Review Cross-border Gudang Jurnal Multidisiplin Ilmu AMMA : Jurnal Pengabdian Masyarakat Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Humaniora, Ekonomi Syariah dan Muamalah DIRASAH: Jurnal Kajian Islam Harmony Philosophy: International Journal of Islamic Religious Studies and Sharia
Jamaluddin Majid
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry 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 Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing 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.
I Internalisasi Budaya Malaqbiq Dalam Akuntabilitas Pengelolaan Dana Desa : Internalisasi Budaya Malaqbiq Dalam Akuntabilitas Pengelolaan Dana Desa Jamaluddin Majid; Risma Eka Saputri; Abd Wahab
AMMA : Jurnal Pengabdian Masyarakat Vol. 1 No. 05 (2022): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

This study aims to assess the accountability of village fund financial management through the cultural values of malaqbiq in Mekkatta village, Majene Regency. This research is a qualitative research with ethnographic method. The source of this research data is through direct interviews with several respondents who come from the research area. The results showed that the accountability system for the financial management of the Mekkatta Village Fund was not in accordance with the standards and principles of accountability, where the management of the APBDes by village officials was less transparent to the community. This shows that the cultural values of malabiq are related to honesty and responsibility, the cultural values of malaqbiq kedo and gauq (honesty) and malaqbiq pau (honest) in being responsible for an act to Allah SWT, but the presence of the Malabiq culture has not been able to increase accountability for the financial management of Mekkata village funds
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.
Implementation Of An-Nubuwwah Values In Marketing Strategies To Increase Consumer Buying Interest (Case Study Of Arafah Cake Shop In Gowa Regency) Rahmaniar; Jamaluddin Majid; Mustakim Muchlis
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.8871

Abstract

This research aims to analyze and examine (1) the implementation of An-Nubuwwah (prophetic) values in the marketing strategy of Arafah Cake Shop to increase consumer buying interest, and (2) the impact of implementing An-Nubuwwah values on consumer buying interest. JThe type of research used is descriptive qualitative.This research is a field study and does not use statistical data. Data were obtained directly from the field through observation, in-depth interviews (with the store owner, two employees, and two loyal customers), and document analysis. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, with data validity tested using source and technique triangulation techniques.The application of An-Nubuwwah values (Shiddiq, Amanah, Tablīgh, Faṭonah) in the marketing strategy of Arafah Cake Shop has a significant positive impact on consumer buying interestThis value has successfully built a solid "Trust Capital," where trust driven by consistent product quality (Shiddiq) and fair pricing (Amanah) serves as a Unique Selling Proposition (USP). Consequently, the store achieves long-term loyalty and consistent, ethical repeat purchases. Theoretically, this study shows that the values of An-Nubuwwah (especially Shiddiq and Amanah) are key predictive factors that shape long-term customer loyalty, beyond conventional discount strategies.Practically, business actors (MSMEs) are advised to focus on internalizing ethics and moral consistency to build "Trust Capital," as this has been proven effective in creating sustainable, morally-based competitive advantages.
Implementasi Akad dan Implikasinya terhadap Sistem Tata Kelola Akuntansi Syariah Pratama, Reski; Jamaluddin Majid; Lince Bulutoding; Haikal Hafizuddin bin Mohamad Dzafir
Jurnal Humaniora, Ekonomi Syariah dan Muamalah Vol. 4 No. 1 (2026): Jurnal Humaniora, Ekonomi Syariah dan Muamalah (Januari - Maret 2026)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jhesm.v4i1.562

Abstract

Penelitian ini mengkaji implementasi akad syariah dan implikasinya terhadap sistem tata kelola akuntansi syariah pada lembaga keuangan syariah. Menggunakan pendekatan kualitatif dengan metode kajian literatur, penelitian ini menganalisis hubungan antara implementasi akad, mekanisme pencatatan akuntansi, dan tata kelola syariah pada institusi perbankan syariah di Indonesia. Temuan menunjukkan bahwa implementasi akad yang tepat berpengaruh signifikan terhadap kualitas tata kelola akuntansi syariah, meliputi aspek transparansi, akuntabilitas, dan kepatuhan syariah. Berbagai jenis akad seperti murabahah, mudharabah, musyarakah, dan ijarah memerlukan perlakuan akuntansi yang berbeda sesuai standar PSAK Syariah, yang berdampak pada struktur pelaporan keuangan dan sistem pengendalian internal. Penelitian ini juga mengidentifikasi bahwa efektivitas tata kelola akuntansi syariah sangat ditentukan oleh peran Dewan Pengawas Syariah, kualitas sumber daya manusia, integrasi sistem teknologi informasi, dan harmonisasi antara prinsip syariah dengan hukum positif. Implikasi penelitian ini memberikan rekomendasi untuk memperkuat tata kelola akuntansi syariah melalui standardisasi dokumentasi akad, penguatan audit syariah, pengembangan sistem digital terintegrasi, dan program capacity building untuk mendukung transparansi dan akuntabilitas lembaga keuangan syariah dalam menghadapi tantangan kontemporer.
Bridging Tasawwuf and Maqāṣid al-Sharīʿah: An Ethical Foundation for Muslim Social Welfare in Contemporary Societies Jimmy Malintang; Jamaluddin Majid
Harmony Philosophy: International Journal of Islamic Religious Studies and Sharia Vol. 2 No. 2 (2025): May: Harmony Philosophy: International Journal of Islamic Religious Studies and
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonyphilosophy.v2i2.329

Abstract

This study explores the integration of Tasawwuf (Islamic mysticism) with Maqāṣid al-Sharīʿah (objectives of Islamic law) to propose a more ethical and effective social welfare framework. The research emphasizes the importance of combining the spiritual dimensions of Tasawwuf, such as Ihsan (excellence) and ʿAdl (justice), with the legal and ethical framework of Maqāṣid al-Sharīʿah, which seeks to preserve essential human interests such as religion, life, intellect, progeny, and wealth. This integrated approach is positioned as a comprehensive model for social welfare that addresses not only material needs but also promotes spiritual growth and ethical conduct. By blending these two frameworks, the study proposes a holistic view of social welfare that fosters empathy, justice, and social care. The findings highlight that Tasawwuf contributes to the ethical application of Maqāṣid al-Sharīʿah, enhancing social responsibility and promoting greater community cohesion and solidarity. The study also discusses the practical implications of this integration in contemporary Muslim societies, including its potential to reshape existing welfare programs. Recommendations for future research and policy development emphasize the need for further exploration of this integrated approach in Islamic finance, Takaful, and Zakat, as well as the creation of frameworks that balance legal compliance with ethical and spiritual principles. The results suggest that incorporating Tasawwuf alongside Maqāṣid al-Sharīʿah can significantly improve the ethical foundation of social welfare programs, fostering a more just and compassionate society.
Co-Authors Abd Wahab Abd. Hafid Andi Wawan Mulyawan Apriliani, Rina Awaliah Agustuliani Della Fadhilatunisa Desy Arum Sunarta Haikal Hafizuddin bin Mohamad Dzafir Hamid Habbe Harryanto Harryanto Haslinda - Jimmy Malintang Kartini Kahar Kartini Kartini Lince Bulutoding Mediaty Miswinda Mohammad Hafis Zaenal Muh Wahyudi Muhammad Kahfi Muhammad Sapril Sardi Juardi Mustakim Muchlis Muttaqien, Alim Azhari Muzarrafah Muzarrafah Namla Elfa Syariati Naslia, Naslia Nelia Sfayriawati Nur Indah Sari Nur Rahma Sari Nurhidayah Sakri Pratama, Reski Puspita Hardianti Anwar Rahmaniar Rezky Nur Aisyah Rika Dwi Ayu Parmatasari Risma Eka Saputri Sahria Sahria Sonny Santosa Suhartono Suhartono Suriadi Suriadi Syaripuddin Teguh Prakoso