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All Journal Al-Manahij: Jurnal Kajian Hukum Islam Nurani: Jurnal Kajian Syariah dan Masyarakat COMPETITIVENESS JOURNAL JURNAL MAHKAMAH AL ISHLAH Jurnal Pendidikan Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Manajemen "E M O R" FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Iqtishoduna: Jurnal Ekonomi Islam Jurnal Ilmiah Akuntansi Manajemen Amnesty: Jurnal Riset Perpajakan Economics and Digital Business Review Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Contemporary Journal on Business and Accounting Eduvest - Journal of Universal Studies Jurnal Ilmu Syariah dan Hukum Maqamat: Jurnal Ushuluddin dan Tasawuf Advances in Taxation Research Pallangga: Journal of Agriculture Science and Research Atestasi : Jurnal Ilmiah Akuntansi Balance: Jurnal Ekonomi
Muhammad Adil, Muhammad
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Social Sciences Other

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DINAMIKA PEMBAURAN HUKUM ISLAM DI PALEMBANG: MENGURAI ISI UNDANG-UNDANG SIMBUR CAHAYA Adil, Muhammad
Nurani Vol 14 No 2 (2014): Nurani
Publisher : Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/nurani.v14i2.110

Abstract

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.
HAM DALAM PERSPEKTIF ILMU-ILMU SYARIAH Adil, Muhammad
Nurani Vol 13 No 2 (2013): Nurani
Publisher : Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/nurani.v13i2.125

Abstract

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.
Property Taxes and Their Implications on the Real Estate Market: A Literature Review Adil, Muhammad; Syafaruddin, Syafaruddin
Advances in Taxation Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i2.281

Abstract

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.
Analisis Pemasaran Kopi Arabika Di Desa Jennetallasa Kecamatan Rumbia Kabupaten Jeneponto Adil, Muhammad; Baharuddin, Baharuddin; Fitriyah, Andi Tenri
PALLANGGA: Journal of Agriculture Science and Research Vol. 3 No. 1 (2025): PALLANGGA: Journal of Agriculture Science and Research, Januari 2025
Publisher : Fakultas Pertanian Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/pallangga.v3i1.4320

Abstract

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.
USIA PERNIKAHAN DI ERA MODERN: MENELUSURI KEBIJAKAN UNDANG-UNDANG NOMOR 16 TAHUN 2019 DAN BKKBN MELALUI PERSPEKTIF MASHLAḤAH MURSALAH Aswad, Ajarul; Adil, Muhammad; Wijaya, Sandy
Jurnal Ilmu Syariah dan Hukum (JISYAKU) Vol 3 No 2 (2024): Jurnal Ilmu Syariah dan Hukum
Publisher : Sharia Faculty of State Islamic Institute (IAIN) Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jisyaku.v3i2.9242

Abstract

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).
Evaluation of the Relationship Between Capital Budget and Financing Decisions in Firm Growth Amin, Amelia Rezki Septiani; Adil, Muhammad
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

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

Abstract

Purpose: This study evaluates the intricate relationship between capital budgeting, financing decisions, and firm growth, emphasizing how these financial strategies collectively influence corporate expansion, financial stability, and competitive advantage. The study comprehensively assesses how firms optimize capital allocation and funding decisions to sustain long-term growth by integrating findings from diverse economic and industrial contexts. This research employs a Systematic Literature Review (SLR) approach to synthesize and critically analyze existing studies on capital budgeting, financing decisions, and their implications for firm growth. The study reviews peer-reviewed literature from recognized academic sources, examining theoretical frameworks, empirical findings, and emerging trends in corporate financial decision-making. The analysis focuses on key financial models, including Trade-Off Theory and Pecking Order Theory, to contextualize findings and highlight inconsistencies across existing studies. The study finds that an integrated approach to capital budgeting and financing decisions significantly impacts a firm's ability to strategically allocate resources, balance debt and equity, and mitigate financial risks. Firms that effectively leverage NPV, IRR, and Payback Period methods exhibit greater investment efficiency, while those with over-reliance on debt face risks of over-leverage and financial distress—external factors such as interest rates, inflation, and regulatory changes shape firms' financial strategies. The study offers practical insights for corporate managers to develop flexible and adaptive financial strategies, ensuring sustainable corporate growth. Policymakers can leverage these findings to refine financial regulations, fostering an investment-friendly environment. Future research should explore ESG financing, fintech-driven financial solutions, and cross-industry capital allocation models to expand current knowledge.
Perception of State Civil Apparatus towards Income Tax Article 21: Maximum Four Tax Theory Approach Adil, Muhammad
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.91

Abstract

Purpose: Taxpayer compliance is crucial for an effective tax system. However, unclear tax collection procedures can create multiple interpretations, reducing compliance. This study examines the perceptions of State Civil Apparatus (ASN) regarding the collection of Income Tax Article 21 (PPh 21) and its alignment with Adam Smith’s Four Maxim Taxation principles: equity, certainty, convenience, and efficiency. Research Design and Methodology: This qualitative descriptive study employs interviews as the primary data collection method. ASN taxpayers at the Mamajang Sub-district Office, Makassar City, were interviewed to assess their perceptions of PPH 21 collection procedures. Findings and Discussion: ASN perceives the progressive tax system as fair, withholding tax as convenient, and the legal framework as clear, ensuring certainty. Tax collection costs are minimal, supporting efficiency. Implications: Enhanced taxpayer education and socialization can improve compliance. Future studies should explore other taxpayer groups, such as BUMN, TNI, and POLRI employees, using quantitative methods for broader insights.
Imam Al-Sanusi’s Legacy in Islamic Education: Integrating Logic and Theology in Ahlussunnah wa al-Jamaah Addimsiki, M. Ubaidillah Luai; Ibrahim, Duski; Adil, Muhammad
AL-ISHLAH: Jurnal Pendidikan Vol 17, No 2 (2025): In Progress
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35445/alishlah.v17i2.7127

Abstract

Imam al-Sanusi, a distinguished 9th-century AH theologian, is renowned for his synthesis of Islamic theology (Kalam) and logic (Mantiq), a methodology that profoundly influenced subsequent theological discourse. This study investigates the integration of logical principles in his seminal work Umm al-Barahin, addressing a scholarly gap in understanding the systematic role of logic in traditional Islamic theology. Using qualitative textual analysis, the research examines Umm al-Barahin to identify key theological constructs and their grounding in logical reasoning. Primary sources, including commentaries by later scholars such as al-Bajuri, are analyzed alongside historical and intellectual contexts that shaped al-Sanusi's thought. The findings reveal that Umm al-Barahin not only systematized Ash‘ari theology but also became a foundational text for the Ahlussunnah wa al-Jamaah, especially in the Malay world. The study underscores al-Sanusi's influence on subsequent generations of scholars and his enduring legacy in shaping Kalam as a rational discipline. The discussion highlights the pedagogical implications of al-Sanusi’s methodology, proposing ways his integration of logic and theology can enhance contemporary Islamic education. It argues for incorporating his structured approach into Aqeedah and Mantiq curricula within religious institutions to improve analytical engagement with Islamic doctrines. This research contributes to the ongoing discourse on Islamic pedagogy by emphasizing the relevance of classical theological methods in modern educational settings and reaffirming Imam al-Sanusi’s role in the intellectual history of Islamic thought.
Assessment of the Land and Building Tax (PBB) Collection Mechanism in Makassar’s Regional Revenue Agency Sahib, Muhammad Khaedar; Adil, Muhammad; Faisal, Rifdah Septiani
Jurnal Riset Perpajakan: Amnesty Vol 8, No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.18250

Abstract

This study aims to evaluate the Land and Building Tax (PBB) collection system implemented by the Makassar City Regional Revenue Agency and to determine whether the current billing mechanism functions effectively. The focus is on identifying efforts to resolve recurring issues such as taxpayer resistance to billing, undelivered Tax Payable Notification Letters (SPPT), and discrepancies in ownership data. Using a qualitative research method, the study applies data reduction, presentation, and conclusion-drawing techniques to analyze findings from field observations and interviews. Results indicate that the Makassar City Regional Revenue Agency uses the Official Assessment System, where the tax amount is determined by the authority and communicated through SPPT. However, challenges remain, including taxpayer non-compliance, delayed payments, and administrative obstacles related to ownership data. The tax realization in both 2022 and 2023 did not meet the set targets, showing a shortfall of approximately 22% each year, suggesting inefficiencies in collection and public awareness. To address these challenges, the agency has introduced online payment systems like the Pakinta application and engaged in active collection efforts such as issuing warning letters and conducting outreach campaigns. Nonetheless, these initiatives require further strengthening. The study recommends increasing the number of field officers and optimizing task distribution to improve billing performance and achieve revenue targets in future fiscal periods. Overall, while the tax collection infrastructure is structurally sound, implementation gaps hinder its full potential
PERSEPSI KARYAWAN TENTANG CORPORATE SOCIAL RESPONSIBILITY (CSR) Adil, Muhammad; Abdi, Muhammad Nur
Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol. 6 No. 2 (2022): Desember
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/jim.v6i2.2204

Abstract

Corporate Social Responsibility (CSR) merupakan program tanggung jawab sosial perusahaan yang memberikan kepedulian sosial perusahaan dalam upaya pemberdayaan masyarakat. Sudah banyak studi terkait dampak CSR terhadap naiknya citra positif perusahaan di masyarakat maupun dampak positifnya bagi kemajuan sosial masyarakat dan lingkungan hidup. Namun jarang perhatian yang diberikan untuk melihat dampak CSR bagi lingkungan intern perusahaan, khususnya karyawan. Padahal CSR juga mengambil peran yang tidak kecil dalam pengelolaan sumber daya manusia di perusahaan melalui rasa memiliki yang tinggi yang diakibatkan oleh rasa bangga terhadap kontribusi perusahaan bagi kemajuan masyarakat. Tujuan penelitian ini untuk mengelaborasi persepsi karyawan terhadap program CSR perusahaan dan kaitannya dengan identifikasi mereka terhadap perusahaan. Jumlah partisipan adalah 19 orang karyawan dari perusahaan yang bekerja di Kalla Group. Kuesioner dan wawancara digunakan sebagai teknik pengumpulan data.Hasil penelitian menunjukkan bahwa adanya rasa bangga terhadap kontribusi positif perusahaan  bagi  masyarakat  luas dan menjadi nilai positif karena menjadi bagian dari perusahaan yang dapat dibanggakan. Berdasarkan hasil penelitian tersebut program CSR menurut persepsi karyawan dianggap penting dan bermanfaat sehingga kedepan program-program semacam itu harus terkonsep dengan baik dan berkesinambungan sehingga akan meningkatkan citra positif perusahaan dimata masyarakat.
Co-Authors Abdi, Muhammad Nur Abdul Hadi Achsanuddin UA, Anur Addimsiki, M. Ubaidillah Luai Adiningrat, Andi Arifwangsa Ahmad, Bashiruddin Amin, Amelia Rezki Septiani Amin, Amelia Rezky Andayangsih, Sri Andayaningsih, Sri Anisatun Humayrah Rais Anita, Nelly Ardan, Melloukey Arizah, Ainun Aswad, Ajarul Athillah, Muhammad Alif Ayu Puspitasari, Ayu Azhira, Furi Baharuddin Baharuddin Bahrun Amin, Bahrun Brutu, Dur Cahyanti, Andi Amelia Dian Rahayu Duski Ibrahim, Duski Elfhita, Resky Vivi Faisal, Rifdah Septiani Firdamayanti, Alfarah Fitriyah, Andi Tenri Hamid, Muhammad Syarwan Idrawahyuni Mardalena Hanifah Muhamad Harun Muhammad Khaedar Sahib Muhammad Nasrun Mustaqim, Ardian Mustikawati Mustikawati Nagu, Nadhirah Naidah, Naidah Otoman Otoman, Otoman Padila Padila, Padila Qanita Mokodompis, Qanita Mokodompis Romadhoni, Buyung Romli Romli, Romli Rr. Rina Antasari Rustam, Andi Rustan, Rustan Syafaruddin Syafaruddin Wa Ode Rayyani wahyuni wahyuni Wahyuni, Idra Wijaya, Sandy Winarsih, Endang