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All Journal Jurnal Mirai Management DIKTUM: Jurnal Syariah dan Hukum Syaksia : Jurnal Hukum Perdata Islam Banco: Jurnal Manajemen dan Perbankan Syariah Journal of Islamic and Law Studies (JILS) DIKTUM: JURNAL SYARIAH DAN HUKUM Indonesia Journal Of Zakat and Waqf
Moh. Yasin Soumena
IAIN Parepare
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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UPAYA MENGIMPLEMENTASI WIBAWA PENEGAK HUKUM MELALUI PENEMUAN HUKUM M. Yasin Soumena
DIKTUM: Jurnal Syariah dan Hukum Vol 9 No 1 (2011): DIKTUM : JURNAL SYARIAH DAN HUKUM
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.327 KB) | DOI: 10.35905/diktum.v9i1.274

Abstract

The existence of laws in the midst of society is to protect the interests of human beings that need to be enforced and implemented. In enforcement, often clash between fair and unfair, but all that is relative. Therefore, to fulfill a sense of justice, any rule of law made always comes with an explanation. However, once it was called the explanation, it often creates a new explanation for just described "pretty clear" the text of the law alone, so it still requires more explanation. Coupled with the rules that no longer fit with the demands of the times. This is where the legal discovery required by either law enforcement or interpretation of legal discovery freely outside the law. This way will give birth to the authority of law enforcement officials in the midst of society
JALANGE COMMUNITY RESPONSE TO BAZNAS ZAKAT MANAGEMENT (A CASE STUDY AT BAZNAS IN BARRU) arvina arvina; Muh. Yasin Soumena; Firman; Andi Rio Makkulau Wahyu
Indonesia Journal Of Zakat And Waqf Vol 1 No 1 (2022): Indonesia Journal Of Zakat And Waqf
Publisher : Department Of Management Zakat and Waqf

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Abstract

BAZNAS Barru Regency is one of the best Amil Zakat Boards in South Sulawesi with achievements as the largest collection of zakat, infaq, and alms. BAZNAS Barru Regency is a zakat institution that assists in the collection, distribution and utilization of zakat in Barru Regency. Muzakki in Jalange pay zakat at BAZNAS in Barru Regency through UPZ because Muzakki understands that BAZNAS's task is to manage zakat, but in terms of collection, distribution and utilization of muzakki, they do not know the system used by BAZNAS. This study aims to determine the response of the Jalange community to the management of BAZNAS zakat in Barru Regency. This study uses qualitative research with a phenomenological approach and in collecting data using field research methods. The results showed that the BAZNAS zakat collection system in Barru Regency was: through salary deductions, UPZ, via transfer and direct collection. The Jalange community said the system made it easier for muzakki to pay zakat. The zakat distribution system for BAZNAS in Barru Regency is: distribution for zakat asnaf and the BAZNAS program. The Jalange community said the system was in accordance with Islamic law. The zakat utilization system of BAZNAS Barru Regency is: productive economic utilization and Community Development (ZCD) zakat. The Jalange community said that the utilization could help the mustahik economy in the long term.
Mustahik Empowerment Through Lazismu Family Economic Business Development Program In Parepare Sarni Fatma Yuna; Moh. Yasin Soumena; St. Nurhayati
Indonesia Journal Of Zakat And Waqf Vol 2 No 1 (2023): Indonesia Journal Of Zakat And Waqf
Publisher : Department Of Management Zakat and Waqf

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Abstract

This study aims to determine the form of the Family Economic Business Development program (BUEKA), to determine the factors that affect mustahik empowerment through the Family Economic Business Development program (BUEKA), and to discover the implications of the Family Economic Business Development program (BUEKA) in mustahik empowerment. This research uses a qualitative approach and collects data using field research methods (Field Research). The data sources used in this study are primary and secondary data sources, the data collection methods used are interviews and documentation. The results show that, 1) The form of the BUEKA work program is: knowing the feasibility of mustahik, analyzing mustahik needs, achieving administrative requirements, providing capital based on business scale, mustahik religious guidance and reporting business results. 2) Factors that affect mustahik empowerment through the BUEKA program are: proper capital management, accuracy in choosing locations and businesses, entrepreneurial motivation, and products sold needed by the surrounding community 3) Implications of the Family Economic Business Development program in mustahik empowerment, namely: mustahik can open a business, mustahik can continue its business, mustahik needs can be met and has realized human values.
Penerapan Akuntansi Lingkungan Pada Pam Tirta Karajae Kota Parepare (Analisis Akuntansi Syariah) Isma Wulandari Pryatna; Moh. Yasin Soumena; Musmulyadi Musmulyadi; Syahriyah Semaun; Damirah Damirah
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.5909

Abstract

Environmental accounting basically requires full awareness of companies that benefit from the environment. Environmental accounting is accounting in which it identifies, measures, presents, and discloses costs related to company activities related to the environment. The purpose of this study is to find out how to identify, measure, and disclose environmental accounting and analyze according to sharia accounting at PAM Tirta Karajae, Parepare City through three sharia accounting principles. This research uses a qualitative descriptive research method and is a type of field research. The results of the study show that 1) the application of environmental accounting at PAM Tirta Karajae, Parepare City, is not in accordance with existing standards. 2) how to measure costs, such as the cost of maintaining raw sources using rupiah units in the amount issued by the company and referring to the cost of realization of the previous period's budget and has disclosed environmental management in expenditure costs. 3) the way of identifying, measuring and disclosing in environmental accounting is not in accordance with the three principles of sharia accounting, because the identification of environmental accounting costs has not been shown in the financial statements, while the measurement and disclosure of environmental management costs only attaches maintenance costs to raw sources in expenditure costs. Keywords : Environmental Accounting, Tirta Karajae, Sharia Accounting Analysis
Politik Transaksional dalam Pemilihan Kepala Daerah (Pilkada) Kota Parepare Perspektif Ekonomi Syariah Wulandari, Kurnia Tri; Hannani; Moh. Yasin Soumena; Umaima
JOURNAL OF ISLAMIC AND LAW STUDIES Vol. 9 No. 1 (2025)
Publisher : Fakultas Syariah UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/jils.v9i1.16432

Abstract

Praktik Politik Transaksional dalam Pilkada di Kota Parepare dikemas dalam berbagai bentuk baik itu berupa uang, barang, dan melakukan kampanye dari hulu ke hilir. Tentunya hal yang paling sering ditemui yakni pemberian uang dan barang melalui klientelisme tersebut atau tim sukses maupun partai politiknya. Praktik money politic dan pembelian suara telah menjadi gejala umum yang merusak integritas pilkada. Perspektif ekonomi syariah memandang bahwa praktik politik transaksional yang penuh dengan kepentingan pribadi dan transaksi tidak sejalan dengan prinsip-prinsip yang ada seperti keadilan, kejujuran, dan amanah. Tentunya penelitian ini bertujuan untuk melihat dan mengetahu lebih mendalam terkait dengan Praktik Politik Transaksional pada Pemilihan Kepala Daerah / Walikota di Kota Parepare melalui teori Patronase dan Klientelismen, dengan menilai kesesuaian prinsip-prinsip ekonomi syariah sebagai kerangka moral yang normatif pada politik transaksional. Dengan menggunakan metodologi penelitian Kualitatif dengan metode pendekatan wawancara mendalam (deep interview).  Hasil penelitian ini menunjukkan bahwa politik transaksional pada toeri patronase, pemilih cenderung memberikan dukungan bukan karna visi ataupun kapabilitas kandidat tetapi karna imbalan yang diberikan yakni uang ataupun barang. Dan tentunya praktik ini bertentantangan secara fundamental dengan prinsip-prinsip ekonomi syariah.
Co-Authors A. Rio Makkulau Wahyu Abdul Hamid Andi Asrul Hamka arvina arvina Damirah Damirah Firman Hannani Isma Wulandari Pryatna Jumiarni Jumiarni Muhammad Ali Rusdi Bedong Muhammad Kamal Zubair Musmulyadi Musmulyadi Nurhayati Ali Rubiah Rusnaena Rusnaena Sarni Fatma Yuna Syahriyah Semaun, Syahriyah Syarif Al Qadri Umaima Wulandari, Kurnia Tri Yulia Octavia Rahmat