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<![CDATA[PENGENDALIAN INTERN PADA PENERIMAAN DAN PENYALURAN DANA ZAKAT, INFAQ, DAN SHADAQAH PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) SULAWESI SELATAN ]]>
<![CDATA[Adil, muhammad]]>
<![CDATA[ Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 8, No 1 (2019) ]]>
Publisher : <![CDATA[Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi ]]>
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<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui penerapan pengendalian internal terhadap penerimaan dan penyaluran dana zakat, infaq, dan shadaqah. Metode penelitian yang digunakan adalah metode kualitatif dan objek dari penelitian yang digunakan adalah sistem prosedur penerimaan dan penyaluran dana zakat, infaq, dan shadaqah. Penelitian ini melihat pengendalian internal, dalam sistem prosedur penerimaan dan penyaluran dana zakat, infaq, dan shadaqah pada BAZNAS Sulawesi Selatan. Hasil penelitian menunjukkan bahwa pengendalian internal dan atas penerimaan dan penyaluran dana zakat, infaq, dan shadaqah pada BAZNAS Sulawesi Selatan memiliki beberapa kelamahan namun secara keseluruhan pengendalian internal sudah berjalan dengan baik.]]>
<![CDATA[Penyebaran Fikih Mazhab Syafi’i di Nusantara: Studi Sosio-Historis Masa Kesultanan Palembang Darussalam ]]>
<![CDATA[Adil, Muhammad]]>;
<![CDATA[Harun, Muhamad]]>
<![CDATA[ Al-Manahij: Jurnal Kajian Hukum Islam Vol 14 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Syariah IAIN Purwokerto ]]>
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DOI: 10.24090/mnh.v14i2.3263
<![CDATA[This study explains the spread of the Syafi'i school of fiqh in the Indonesian Archipelago by taking the time of the Palembang Darussalam Sultanate. The dissemination of the Syafi'i school of fiqh was officially carried out through the sultanate institution by the ulama appointed by the Sultan. The official positions in the field of religion are Pangeran Penghulu Nata Agama, Penghulu Nata Agama, and Khatib Imam. This position continued during the colonial period and ended until 1905 as Hoofd Penghulu. In addition, the dissemination of the Syafi'i school of fiqh was also carried out by scholars who had close ties to the sultanate, such as Abdul Samad al-Palimbani, Kemas Fakhruddin, and Syihabuddin al-Misri al-Jawi al-Palimbani. Authentic evidence of the spread of the Shafi'i School of jurisprudence occurred through the translation and copying movement of the Shafi'i School of Islamic scholars, as was done by Sheikh Abdul Samad who wrote and translated books written by Imam Ghazali in the fields of fiqh and Sufism, such as books of BidÄyat al-HidÄyah was translated as HidÄyat al-SÄlikÄ«n fÄ« Suluk al-Maslak al-MuttaqÄ«n, and IhyÄ 'UlÅ«m al-DÄ«n was translated as Sayr al-SÄlikÄ«n ilÄ IbÄdat Rabb al-AlamÄ«n. Thus, it can be seen that this model of dissemination has caused the Syafi'i school of jurisprudence to continue to experience its development until now to dominate as a school of law adopted by the community.]]>
<![CDATA[Penyebaran Fikih Mazhab Syafi'i di Nusantara: Studi Sosio-Historis Masa Kesultanan Palembang Darussalam ]]>
<![CDATA[Adil, Muhammad]]>;
<![CDATA[Harun, Muhamad]]>
<![CDATA[ Al-Manahij: Jurnal Kajian Hukum Islam Vol 14 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Syariah IAIN Purwokerto ]]>
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DOI: 10.24090/mnh.v14i2.3263
<![CDATA[This study explains the spread of the Syafi'i school of fiqh in the Indonesian Archipelago by taking the time of the Palembang Darussalam Sultanate. The dissemination of the Syafi'i school of fiqh was officially carried out through the sultanate institution by the ulama appointed by the Sultan. The official positions in the field of religion are Pangeran Penghulu Nata Agama, Penghulu Nata Agama, and Khatib Imam. This position continued during the colonial period and ended until 1905 as Hoofd Penghulu. In addition, the dissemination of the Syafi'i school of fiqh was also carried out by scholars who had close ties to the sultanate, such as Abdul Samad al-Palimbani, Kemas Fakhruddin, and Syihabuddin al-Misri al-Jawi al-Palimbani. Authentic evidence of the spread of the Shafi'i School of jurisprudence occurred through the translation and copying movement of the Shafi'i School of Islamic scholars, as was done by Sheikh Abdul Samad who wrote and translated books written by Imam Ghazali in the fields of fiqh and Sufism, such as books of BidÄÂyat al-HidÄÂyah was translated as HidÄÂyat al-SÄÂlikÄ«n fÄ« Suluk al-Maslak al-MuttaqÄ«n, and IhyÄ 'UlÅ«m al-DÄ«n was translated as Sayr al-SÄÂlikÄ«n ilÄ IbÄÂdat Rabb al-AlamÄ«n. Thus, it can be seen that this model of dissemination has caused the Syafi'i school of jurisprudence to continue to experience its development until now to dominate as a school of law adopted by the community.]]>
<![CDATA[PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY DALAM LAPORAN KEBERLANJUTAN ]]>
<![CDATA[Rais, Anisatun Humayrah]]>;
<![CDATA[Nagu, Nadhirah]]>;
<![CDATA[Puspitasari, Ayu]]>;
<![CDATA[Adil, Muhammad]]>
<![CDATA[ JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024 ]]>
Publisher : <![CDATA[Prodi Perpajakan Politeknik Bosowa ]]>
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DOI: 10.61141/pabean.v6i1.488
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan Corporate Social Responsibility terhadap kinerja keuangan perusahaan, serta menguji perbedaan kinerja keuangan antara perusahaan yang menerbitkan laporan keberlanjutan dan perusahaan yang belum menerbitkan laporan keberlanjutan pada perusahaan tambang dan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Sampel pada penelitian ini adalah 18 perusahaan tambang dan manufaktur yang telah menerbitkan laporan keberlanjutan, dan 109 perusahaan tambang dan manufaktur yang belum menerbitkan laporan keberlanjutan selama periode 2016-2020. Analisis data pada penelitian ini menggunakan analisis konten, regresi sederhana, dan uji beda. Hasil penelitian menunjukkan bahwa pengungkapan Corporate Social Responsibility berpengaruh terhadap kinerja keuangan perusahaan. Hasil uji beda menunjukkan bahwa perusahaan yang telah menerbitkan laporan keberlanjutan memiliki kinerja keuangan yang lebih tinggi daripada perusahaan yang belum menerbitkan laporan keberlanjutan selama periode 2016-2020. Hasil penelitian ini berimplikasi sebagai bahan pertimbangan bagi manajemen perusahaan dalam memotivasi penyusunan laporan keberlanjutan yang sampai saat ini belum di penuhi oleh sebagian perusahaan yang terdaftar di Bursa Efek IndonesiaAbstractThis study aims to test and analyze the effect of Corporate Social Responsibility disclosure on the company's financial performance, as well as examine the difference in financial performance between companies that publish sustainability reports and companies that have not published sustainability reports on mining and manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample in this study is 18 mining and manufacturing companies that have published sustainability reports, and 109 mining and manufacturing companies that have not published sustainability reports during the 2016-2020 period. Data analysis in this study used content analysis, simple regression, and difference tests. The results showed that Corporate Social Responsibility disclosure affects the company's financial performance. The results of the difference test show that companies that have published sustainability reports have higher financial performance than companies that have not published sustainability reports during the 2016-2020 period. The results of this study have implications as a consideration for company management in motivating the preparation of sustainability reports which until now have not been fulfilled by some companies listed on the Indonesia Stock Exchange Keywords: Corporate Social Responsibility; Financial Performance; Sustainability Report. ]]>
<![CDATA[RESPON MUHAMMAD TAQI MISHBAH YAZDI TERHADAP POLA PIKIR MATERIALISME ]]>
<![CDATA[Adil, Muhammad]]>
<![CDATA[ Maqamat : Jurnal Ushuluddin dan Tasawuf Vol. 2 No. 2 (2024): Oktober 2024 ]]>
Publisher : <![CDATA[Universitas Islam Zainul Hasan Genggong ]]>
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DOI: 10.55210/sy95jw94
<![CDATA[Penelitian ini berangkat dari realitas kehidupan manusia yang dimana realitas bukan hanya bersifat materialistik semata, tetapi juga immaterial dibalik yang dapat dijangkau dan dinalar oleh penalaran manusia. Dalam kajian ini dalam paradigma atau cara pandang materialisme memandang bahwa wujud itu sama halnya dengan materi, karena ditinjau dari subjek dan objek sesuatu itu dianggap ada apabila memiiki bentuk dan meliputi tiga dimensi ialah panjang, lebar dan padat atau memiliki tipologi materi sehingga bisa disifati dengan kuantitas dan dapat dibagi. Kita tidak mungkin mengatakan bahwa alam ini memiliki tujuan dan sebab akhir, sebab tidak ada tinjuan yang memiliki ilmu dan kehendak sehingga dapat dinisbahkan suatu tujuan penciptaan kepadanya. Apa yang menjadi masalah dengan aliran materialisme.? Bahwasanya pandangan materialisme barat dalam memperoleh suatu pengetahuan yang benar hanya bersifat indrawi dan pengalaman. Mengapa penting membahas aliran materialisme.? Karena aliran ini akan berimplikasi secara filosofis mengingkari realitas inmateri dan mengingkari hal-hal inmateri hingga Ma'ad (Hari Kebangkitan). Apa yang dikritik dari aliran materialisme? Fondasi ontologis dan pola pikir aliran materialisme berdasarkan pemikiran Filsafat Islam M.T Misbah Yazdi. Metode yang digunakan? Kualitatif dengan pendekatan deskriptif analitik serta studi pustaka.]]>
<![CDATA[DINAMIKA PEMBAURAN HUKUM ISLAM DI PALEMBANG: MENGURAI ISI UNDANG-UNDANG SIMBUR CAHAYA ]]>
<![CDATA[Adil, Muhammad]]>
<![CDATA[ Nurani Vol 14 No 2 (2014): Nurani ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Fatah Palembang ]]>
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DOI: 10.19109/nurani.v14i2.110
<![CDATA[Abstract: Jurisprudence is one of the disciplines that become facts of history in appreciating the local culture. In this context, true Islamic law should be interpreted as a process, not a product monumental. Islamic law has characteristics very different from the law in the sense of modern jurisprudence. Islamic law was developed based on the revelation, in addition to human thought and also colored by local feature in addition to the universal characteristics. This article will discuss the dynamics of assimilation of Islamic law in Palembang with a case study Undang-Undang Simbur Cahaya.ملخص: الفقه هو واحد من التخصصات التي تصبح حقائق التاريخ في تقدير الثقافة المحلية. وفي هذا السياق، ينبغي تفسير الفقه صحيح لأن عملية وليس منتج ضخمة. الفقه أو الشريعة الإسلامية لها خصائص مختلفة جدا عن القانون بالمعنى الفقهي الحديث. وقد وضعت الشريعة الإسلامية على أساس الوحي، بالإضافة إلى الفكر البشري والملونة أيضا ميزة المحلية بالإضافة إلى خصائص عالمية. هذه المادة سوف تدرس ديناميات استيعاب الشريعة الإسلامية في دراسة حالة باليمبانج باليمبانج القانون العرفي. Kata Kunci: undang-undang simbur cahaya, hukum adat.]]>
<![CDATA[HAM DALAM PERSPEKTIF ILMU-ILMU SYARIAH ]]>
<![CDATA[Adil, Muhammad]]>
<![CDATA[ Nurani Vol 13 No 2 (2013): Nurani ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Fatah Palembang ]]>
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DOI: 10.19109/nurani.v13i2.125
<![CDATA[Abstract: Transformation of the concept and the idea of human rights values to students early on of course be necessary to do, given the new generations is what will be the successor to the perpetrators of the world. It is expected that all students have the same attention to human values.ملخص: التحول من مفهوم وفكرة قيم حقوق الإنسان للطلاب في وقت مبكر بطبيعة الحال يكون من الضروري القيام به، نظرا للأجيال الجديدة هو ما سوف يكون خلفا لمرتكبي العالم. ومن المتوقع أن جميع الطلاب لديهم نفس القدر من الاهتمام إلى القيم الإنسانية.Kata kunci: hak azasi manusia, ilmu syari'ah.]]>
<![CDATA[Property Taxes and Their Implications on the Real Estate Market: A Literature Review ]]>
<![CDATA[Adil, Muhammad]]>;
<![CDATA[Syafaruddin, Syafaruddin]]>
<![CDATA[ Advances in Taxation Research Vol. 2 No. 2 (2024): February - May ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/atr.v2i2.281
<![CDATA[Purpose: This research aims to provide a comprehensive overview of property taxes and their implications for the real estate market, covering economic, social, political, and environmental dimensions. Research Design and Methodology: The research methodology involved a systematic literature review that relied on insights from multiple disciplinary perspectives, including economics, public policy, urban planning and environmental studies. Findings and Discussion: The findings underscore the pivotal role of property taxes in shaping property values, investment decisions, and broader urban development patterns. Implications: Policymakers, practitioners, and researchers can utilize insights from this study to develop holistic strategies for property tax reform that promote fairness, transparency, and accountability in governance.]]>
<![CDATA[Analisis Pemasaran Kopi Arabika Di Desa Jennetallasa Kecamatan Rumbia Kabupaten Jeneponto ]]>
<![CDATA[Adil, Muhammad]]>;
<![CDATA[Baharuddin, Baharuddin]]>;
<![CDATA[Fitriyah, Andi Tenri]]>
<![CDATA[ PALLANGGA: Journal of Agriculture Science and Research Vol. 3 No. 1 (2025): PALLANGGA: Journal of Agriculture Science and Research, Januari 2025 ]]>
Publisher : <![CDATA[Fakultas Pertanian Universitas Bosowa ]]>
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DOI: 10.56326/pallangga.v3i1.4320
<![CDATA[The agricultural product from the horticultural crop sector is arabica coffee provide quite large profits for farmers because market demand continues to increase. This research aims to find out how much farmers earn from Arabica coffee farming in Jennetallasa Village, Rumbia District, and Jeneponto Regency. This research was carried out for one month, namely September to October 2023, located in Rumbia Village. The sampling in this study took the entire population of 33 peanut farmers (a saturated sample). The data analysis used is a quantitative descriptive analysis. The research results show that the average income from peanut farming is IDR. 18,472,619.83 per hectare per planting season. Produk pertanian dari sektor tanaman hortikultura adalah kopi arabika memberikan keuntungan yang cukup besar bagi petani karena permintaan pasar yang terus meningkat. Penelitian ini bertujuan untuk mengetahui berapa besar pendapatan petani dari usahatani kopi arabika di Desa Jenetallasa Kecamatan Rumbia Kabupaten Jenneponto. Penelitian ini dilaksanakan selama satu bulan yaitu bulan September sampai dengan Oktober 2023 yang berlokasi di Desa Rumbia. Pengambilan sampel dalam penelitian ini mengambil seluruh populasi yang berjumlah 33 petani kacang tanah (sampel jenuh). Analisis data yang digunakan yaitu analisis deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa jumlah pendapatan rata-rata usahatani kacang tanah sebesar Rp. 18.472.619,83 per hektar per musim tanam.]]>
<![CDATA[USIA PERNIKAHAN DI ERA MODERN: MENELUSURI KEBIJAKAN UNDANG-UNDANG NOMOR 16 TAHUN 2019 DAN BKKBN MELALUI PERSPEKTIF MASHLAḤAH MURSALAH ]]>
<![CDATA[Aswad, Ajarul]]>;
<![CDATA[Adil, Muhammad]]>;
<![CDATA[Wijaya, Sandy]]>
<![CDATA[ Jurnal Ilmu Syariah dan Hukum (JISYAKU) Vol 3 No 2 (2024): Jurnal Ilmu Syariah dan Hukum ]]>
Publisher : <![CDATA[Sharia Faculty of State Islamic Institute (IAIN) Palangka Raya ]]>
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DOI: 10.23971/jisyaku.v3i2.9242
<![CDATA[Indonesia as a legal country has laws and regulations that regulate various matters, including marriage issues. The marriage age is one of the regulations regulated in Law Number 16 of 2019 to overcome the occurrence of early marriage which of course has various negative impacts. Meanwhile, the National Population and Family Planning Agency (BKKBN), through the Marriage Age Maturation (PUP) program, states that the ideal age for marriage is 21 years for women and 25 years for men. This research formulates several problems, namely what are the factors behind the determination of the age of marriage according to Law Number 16 of 2019 and the National Population and Family Planning Agency (BKKBN) and what is the mashlaḥah murlah analysis of determining the age of marriage in Law Number 16 of 2019 and the Agency National Population and Family Planning (BKKBN). This research is normative juridical in nature using a library research approach. The data sources used are directly related to the research content in the form of primary legal materials, secondary legal materials and tertiary legal materials. The data analysis technique uses qualitative descriptive analysis techniques with deductive conclusions to determine the underlying factors and mashlaḥah murlah analysis of determining the age of marriage in Law Number 16 of 2019 and the National Population and Family Planning Agency (BKKBN). From the research results, it can be stated that the factor behind determining the marriage age is early marriage which results in various kinds of negative impacts on the couple and the prospective children who will be born. Meanwhile, the benefits of determining the marriage age include mashlaḥah dharūriyyāt, namely ḥifzh al-nafs (maintaining the soul) and ḥifzh al-nasl (maintaining offspring).]]>
