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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Humano: Research Journal Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi AL-FALAH : Journal of Islamic Economics AkMen JURNAL ILMIAH Al-Iqtishadiyah: Ekonomi Syariah dan Hukum Ekonomi Syariah Islamika: Jurnal Keislaman dan Ilmu Pendidikan Al Maal: Journal of Islamic Economics and Banking Indonesian Journal of Halal Research Jurnal Manajemen Dirgantara Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmu Manajemen Profitability Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam Bertuah : Jurnal Syariah dan Ekonomi Islam Journal of Islamic Economics and Finance Studies AL-FALAH : Journal of Islamic Economics Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Islamic Business and Finance (IBF) Al-Mutsla: Jurnal Ilmu-Ilmu Keislaman dan Kemasyarakatan Jurnal Ad-Dariyah J-Alif : Jurnal Penelitian Hukum Ekonomi Syariah dan Budaya Islam Jurnal Iqtisaduna Al-Buhuts (e-journal) Labatila: Jurnal Ilmu Ekonomi Islam Mauriduna : Journal of Islamic studies Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi ADILLA: Jurnal Ilmiah Ekonomi Syari'ah YASIN: Jurnal Pendidikan dan Sosial Budaya FADZAT Jurnal Ekonomi Syariah Innovative: Journal Of Social Science Research Amal: Jurnal Ekonomi Syariah Equilibrium: Jurnal Ekonomi Syariah Nusantara Journal of Multidisciplinary Science Jurnal Bisnis dan Kewirausahaan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At Tawazun Jurnal ekonomi Islam Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Al-Fadilah: Islamic Economics Journal Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab PESHUM BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Jurnal Publikasi Manajemen Informatika
Idris Parakkasi
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Implementasi Pembiayaan Mudharabah Pada Baitul Maal Wat Tamwil (BMT) Ummat Sengkang Dalam Perspektif Ekonomi Islam Nurul Mawaddah; Idris Parakkasi; Muslihati
Jurnal Publikasi Manajemen Informatika Vol. 4 No. 2 (2025): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v4i2.3806

Abstract

This study aims to determine the mechanism of mudharabah financing at BMT Ummat Sengkang from an Islamic economic perspective. This study uses qualitative research with a phenomenological approach. The data sources used are primary data and secondary data where the data is obtained directly from the main source, while the data is obtained through interviews, observations, and documentation. The results of the study indicate that the mudharabah financing mechanism at BMT Ummat Sengkang is in accordance with the provisions of fatwa No. 7 / DSN-MUI / IV / 2000 concerning the pillars and conditions of mudharabah and in its transactions it reflects the principles of sharia which do not contain usury, gharar, and maysir. However, mudharabah financing at BMT Ummat Sengkang still needs to be improved by providing convenience in submitting financing.
Religiosity as a Moderator in the Relationship between Lifestyle, Digital Promotion, and Impulsive Buying of Generation Z Muslims in Palopo City: A Sharia Economic Perspective Jesika Saputri; Sudirman; Idris Parakkasi; Syaharuddin; Sumarlin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): 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.v7i4.8205

Abstract

This study aims to analyze the influence of lifestyle and digital promotions on impulsive buying behavior among Generation Z Muslims in Palopo City, with religiosity as a moderating variable. This study uses a quantitative research type with an explanatory approach. Data were obtained by distributing questionnaires to 115 Generation Z Muslim respondents in Palopo City selected using a purposive sampling technique. Data analysis was conducted using SmartPLS software version 4.11.4 through the Partial Least Square (PLS) method to test validity, reliability, structural model, and research hypotheses. The results showed that each lifestyle and digital promotion variable had a positive and significant effect on impulsive buying. However, religiosity was not proven to moderate the influence of lifestyle or digital promotions on impulsive buying. This finding indicates a gap between the level of understanding of religiosity and consumption practices that still tend to be impulsive. Theoretically, this study strengthens the Stimulus–Organism–Response (SOR) study, while practically emphasizes the importance of financial literacy and digital literacy so that Generation Z can manage consumption behavior in accordance with the principles of simplicity in Islam. Kata Kunci: gaya hidup, promosi digital, impulsive buying, religiusitas, Generasi Z
The Relevance of Ibn Tufail's Economic Theory to Modern Economic Thought: A Critical Analysis of the Concept of Rationality and Its Implications for Islamic Economic Development Muhammad Widinur Caronge; Siradjuddin; Idris Parakkasi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): 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.v7i4.8638

Abstract

The purpose of this study is to analyze the relevance of Ibn Tufail's theory of rationality in Hayy ibn Yaqzan to modern economic thought and its implications for Islamic economic development. This study uses a qualitative method based on a philosophical literature review. This study highlights two main aspects the epistemology of rationality, which emphasizes the independence of reason and empirical experience, and the spiritual ethics of economics, which balances the material and moral dimensions. The results of the study indicate that Ibn Tufail's rationality differs from the purely utility oriented homo economicus. Ibn Tufail offers an integrative rationality that unites reason, ethics, and spirituality, positioning humans as socially and divinely responsible caliphs. The implications of this study can be the basis for formulating Islamic economic policies that are just, sustainable, and oriented towards maqasid al-shariah. This study also recommends further research to develop a model of Islamic rationality in public policy and contemporary economic practice.
Analysis of Geographically Weighted Regression (GWR) on Factors Affecting Zakat Funds in South Sulawesi Province Nur, Awal; Sofyan, A. Syathir; Sirajuddin, Sirajuddin; Parakkasi, Idris; Wulandari, Gesia Afifah Ayu
EQUILIBRIUM Vol 14, No 1 (2026): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v14i1.36157

Abstract

This study examines the factors influencing zakat funds in South Sulawesi Province using the Geographically Weighted Regression (GWR) method. The zakat funds in this study focus on zakat collections in 2022 across 24 regencies and cities in South Sulawesi Province. A gap in the existing literature was identified in previous studies, which generally relied on global regression and did not account for spatial variation across regions. This study utilized secondary data obtained from the Central Statistics Agency (BPS) and the National Zakat Agency (BAZNAS), with three independent variables: Gross Regional Domestic Product (GRDP), the Human Development Index (HDI), and the Muslim population. The GWR method was applied to capture local parameter variations that may differ across regions. The results indicate that the GWR model performs better than the multiple linear regression model, as evidenced by lower AIC values and smaller residuals. The Muslim population variable has a positive and significant effect on zakat funds, whereas the GRDP and HDI variables do not show significant effects. These results indicate that demographic factors, particularly the Muslim population, are the dominant factors influencing zakat funds in South Sulawesi Province. Therefore, region-based zakat management must take into account local social, economic, and demographic characteristics to ensure that zakat collection strategies are implemented more effectively. These findings contribute to the development of data-driven zakat policies that account for regional considerations in Indonesia.
ANALISIS KORELASI PEMBIAYAAN MUDHARABAH DAN MURABAHAH DENGAN NPF SEBELUM DAN SESUDAH PANDEMI COVID-19 PADA KSPPS BAKTI HURIA SYARIAH CABANG MAKASSAR Hasmarina Haeruddin; Idris Parakkasi; Fathurrahman
AT TAWAZUN: Jurnal Ekonomi Islam Vol 6 No 2 (2026): Agustus
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pandemi Covid-19 telah memberikan dampak besar terhadap stabilitas keuangan koperasi syariah yang mengandalkan pembiayaan berbasis akad mudharabah dan murabahah. Penelitian ini bertujuan untuk menganalisis hubungan dan perbedaan pembiayaan syariah terhadap tingkat Non Performing Financing (NPF) sebelum dan sesudah pandemi. Dengan menggunakan pendekatan kuantitatif dan desain komparatif, data bulanan dari laporan keuangan KSPPS Bakti Huria Syariah Cabang Makassar periode 2020 hingga 2023 dianalisis menggunakan uji korelasi Pearson dan uji beda Paired Sample T-Test. Hasil penelitian menunjukkan bahwa baik pembiayaan mudharabah maupun murabahah memiliki korelasi positif dan signifikan terhadap NPF, serta terdapat perbedaan signifikan pada nilai pembiayaan dan tingkat NPF antara periode sebelum dan sesudah pandemi. Temuan ini memperkuat asumsi bahwa struktur risiko pada koperasi syariah meningkat dalam situasi krisis, dan strategi pembiayaan perlu diimbangi dengan manajemen risiko yang ketat. Penelitian ini berkontribusi pada pengembangan literatur risiko keuangan syariah di sektor koperasi serta memberikan implikasi praktis bagi pengambilan kebijakan pembiayaan yang lebih adaptif dan berkelanjutan.
Analysis of the Core Principles of Waqf in Relation to the Governance Strategy for Collecting Waqf Funds Through Donations for Land Acquisition for Hospital Construction at the One Wakaf Wahdah Islamiyah Institution Yumita; Mukhtar Lutfi; Hasbiullah; Hamzah Khaeriyah; Idris Parakkasi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (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.v8i3.10994

Abstract

Purpose: This study aims to analyze the governance strategy of cash-based waqf fundraising for hospital land acquisition at One Wakaf Wahdah Islamiyah and to examine its implementation based on the Waqf Core Principles (WCP). Methods: This research employed a qualitative case study approach conducted at One Wakaf Wahdah Islamiyah in Makassar, Indonesia. Data were collected through observation, in-depth interviews with nazhir and waqif, and documentation. Data were analyzed using data reduction, data display, and conclusion drawing, while source triangulation was applied to ensure validity. WCP was used as the analytical framework. Results: The findings reveal that the waqf fundraising program faces several challenges, including uncertainty regarding the hospital land location, suboptimal fundraising strategies, and limited transparency and communication with waqif. The study found that the legal and institutional foundation dimensions of WCP have generally been fulfilled. However, governance implementation remains suboptimal, particularly in transparency, accountability, risk management, and Sharia compliance, resulting in a gap between normative WCP standards and actual management practices. Implications: The study highlights the need to strengthen waqf governance through improved transparency, accountability, risk management, and optimization of nazhir functions. The findings may serve as a reference for waqf institutions and policymakers in enhancing waqf governance practices and provide a basis for future research on the management of cash-based waqf during the early stage of waqf asset formation.
Ketahanan Ekonomi dalam Kesultanan Utsmaniyah: Pelajaran bagi Krisis Ekonomi Modern Nachda Alyaditha; Rosmah Rosmah; Idris Parakkasi; Sudirman Sudirman
YASIN Vol 5 No 1 (2025): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v5i1.4710

Abstract

Islamic economic thought during the Ottoman Empire reflects the application of Islamic principles in the management of the state’s economy, with a focus on social welfare, equitable wealth distribution, and the regulation of natural resources. During this period, the economic system applied not only covered financial aspects but also societal welfare through practices such as waqf and zakat. Waqf was used to finance various social institutions such as schools, hospitals, and mosques, while zakat played a role in reducing economic disparities. The Ottoman state also regulated markets and trade to maintain economic stability and prevent exploitation that could harm the public. Islamic economic thought in this era emphasized the state’s role in achieving general welfare through fair and sustainable policies in accordance with Sharia principles. Overall, Islamic economic thought during the Ottoman period serves as a concrete example of an economy based on Islamic values aimed at achieving justice and collective well-being.
Co-Authors -, Suarni A. Syatir Sofyan Abdul Wahab Abdul Wahab Abdullah, Tajuddin Agus Syam Amri Amri Amril Andi Faisal Anwar Andi Syathir Sofyan Aninda Aprilia Anugrah Ayu Ruqayyah Yunus azis, nurazmiza Cut Muthiadin Dedi Mardianto Fathurrahman Fathurrahman Fathurrahman, Rezki Amalia Fatimah Fatimah Fatimah Fatirrahman Faturrahman Faturrahman Fitrah Rahma Inayah Gaffar, Andi Abdul Halik, Abdul Chadjib Hamzah Khaeriyah Harfianingsih Hasbiullah Hasmarina Haeruddin Helmy Syamsuri, Helmy Hiqmiatul Uzqa, Dhea Hismayanti Ikram, Zul Ippa Syahida Jesika Saputri Kamaruddin Kamaruddin Kamiruddin Kamiruddin Karmila, Yusri Kisman Lisa Indryawati Lisa Indrywati Maulana Maulana Maulana Maulana, Maulana Mega Lestari Mila Mirna Rafki Muh. As’ad Rusydi Al-Hadar Muh. Furqan Arajab Muh. Hasbi Muhammad Akhyar Iqbal Muhammad Arfandi Pama Muhammad Azhar Amirullah Muhammad Jufri Muhammad Nasri Muhammad Nasri Katman Muhammad Widinur Caronge Muhammad Widinur Caronge Muhammad Zul Ikram Safei Muh Dwi Julianggara Mukaddis Mukaddis Mukaddis, Mukaddis Mukhtar Galib Mukhtar Lutfi Mukhtar Luthfi Muslihati Muslihati Muslihati Muslimin Kara Mustakim Muchlis Musyawir, Al Nachda Alyaditha Nashrullah Nur Afiah Nur Rahmia Syam Nur, Awal Nuraeni Nuraida Fitriah Bohari Nurfiah Nurfiah Nurhikmah Nurhikmah NURUL HIDAYAH Nurul Hidayah Nurul Mawaddah Nurul Wahida Nurul Wahida Aprilya Nusran, Muhammad Rahmah Rafifah Abu Rahman Ambo Masse Rahmawati Muin Reski nugraha maulana Rika Dwi Ayu Parmitasari Rismah Rizal, Syahrul Roslina Alam Rosmah Rosmah Rosmayasari, Rosmayasari Rufi'i Ruhilawati Ruhilawati Rusydi, Bahrul Ulum S, Zul Ikram S. Muhammad Nurcholis Assagaf Saeed Fayzul Hayat Saeed Fayzul Hayat Safitri, Inchi Sapitri Sapsuha, Mubasysyyratul Ummah Siradjuddin Sirajuddin Sirajuddin Sirajuddin Sirajuddin Sri Sutrismi Sri Sutrismi Suci Septiani Sudarmi Sudarmi Sudirman Sudirman Sudirman Sudirman Sudirman Sudirman Sumarlin Sumarlin Sumarlin, Abdul Syaharuddin Syahrul Rizal Tenri, Andriani Triana, Dien Trisno Wardy Putra Tuti Supatminingsih Umar, Rahmawati Wulandari, Gesia Afifah Ayu Yumita