Article Per Year (5 Year)
p-Index From 2021 - 2026
1.642
P-Index
This Author published in this journals
All Journal Indonesia Journal of Halal International Journal of Business Economics (IJBE) Jurnal Ilmiah Al-Tsarwah Jurnal Akuntansi dan Keuangan (JAK) El-Qish: Journal of Islamic Economics Al-Iqtishad : Jurnal Ekonomi Jurnal Magister Ekonomi Syariah Tasyri' : Jurnal Muamalah dan Ekonomi Syariah Journal on Islamic Economics, Finance, and Banking (Z-CONOMICS) JURNAP : Jurnal Administrasi Publik
HAERIANTI HERIANTI
IAIN Bone
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
TRANSPARANSI DAN AKUNTABILITASPENGELOLAAN DANA DESA T.A. 2018 DI KECAMATAN PALAKKA MENURUT PERSPEKTIF KEUANGAN PUBLIK ISLAM Herianti Herianti; Arifin S.
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 3, No 1 (2020)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.172 KB) | DOI: 10.30863/al-tsarwah.v3i1.859

Abstract

Abstract                This study discusses transparency accountability in the management of the Village Fiscal Fund 2018 in the District of Palakka Bone Regency and aims to find out 1) What forms of transparency and accountability in the management of the Village Fund, 2) What is the impact of transparency accountability in the management of the Village Fund on village development and 3) How is the perspective Islamic public finance to the level of transparency accountability in the management of the Village Fund. This type of research is qualitative by using a sociological approach. The results showed that 1) Transparency accountability of the village government in Palakka sub-district was transparent accountable, although not yet fully optimal. The form of transparency is through the installation of transparency boards and activity information boards, as well as accountability in the form of accountability for the use of the budget. 2) The impact of the management of the fund is the development of strategic infrastructure and the development of community economic activities through empowerment. 3) Village Funds as a public fund in the perspective of Islamic public finance are based on the concept of the benefit of the people without departing from Islamic values both in terms of income and from the expenditure process. As reality in the field with a lot of assistance to the village government social security provided reflects that the Village Fund as a public fund has been fulfilled as in the Islamic concept although still limited by regulations.AbstrakPenelitian ini membahas tentang transparansi akuntabilitas pengelolaan Dana Desa T.A 2018 di Kec. Palakka Kab. Bone dan bertujuan Untuk mengetahui 1) Bagaimana bentuk transparansi dan akuntabilitas pengelolaan Dana Desa, 2) Bagaimana dampak transparansi akuntabilitas pengelolaan Dana Desa terhadap pembangunan desa dan 3) Bagaimana persfektif keuangan publik islam terhadap tingkat transparansi akuntabilitas pengelolaan Dana Desa. Jenis penelitian yang digunakan adalah kualitatif dengan menggunakan pendekatan sosiologis. Hasil penelitian menunjukkan bahwa 1) Transparansi akuntabilitas pemerintah Desa di Kecamatan Palakka sudah transparan akuntabel meskipun belum sepenuhnya maksimal. Bentuk transparansinya adalah melalui pemasangan papan transparansi dan papan informasi kegiatan, serta akuntabilitasnya dituangkan dalam bentuk pertanggung-jawaban penggunaan anggaran. 2) Dampak dari tata kelola dana tersebut adalah adanya pembangunan infrastruktur yang strategis dan pengembangan kegiatan ekonomi masyarakat melalui pemberdayaan. 3) Dana Desa sebagai dana publik dalam persfektif keuangan publik Islam adalah didasarkan pada konsep kemaslahatan umat tanpa keluar dari nilai-nilai Islam baik itu dari sisi perolehan pendapatannya maupun dari proses belanjanya. Sebagaimana realita dilapangan dengan banyaknya bantuan hingga penjaminan sosial pemerintah desa yang diberikan mencerminkan bahwa Dana Desa sebagai dana publik telah terpenuhi segaimana dalam konsep islam meskipun masih dibatasi oleh regulasi.
AKUNTABILITAS PENGELOLAAN DANA DESA PADA MASA PANDEMI COVID-19 MENURUT PERSPEKTIF SHARIA ENTERPRISE THEORY HAERIANTI HERIANTI
AL-IQTISHAD: Jurnal Ekonomi Vol 14, No 1 (2022): Al-Iqtishad
Publisher : Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.608 KB) | DOI: 10.30863/aliqtishad.v14i1.2984

Abstract

This study discusses the Accountability of Village Fund Management during the Covid-19 Pandemic in Mattanete Bua, Bone Regency in 2020. The purpose of this study is to describe the Form and Results of Village Fund Management Accountability during the Pandemic Period and its perspective according to Sharia Enterprise Theory. The research method used is qualitative with a sociological and phenomenological approach. The results of the study show 1) the form of accountability for managing funds during the Covid-19 pandemic in Mattanete Bua is an accountability report that is made in an orderly, complete and in accordance with applicable regulations, so that it can be said to be accountable. 2) Implementation of Village Fund Management Accountability according to the Sharia Enterprise Theory perspective is known as the trilogy of accountability relationship dimensions, namely accountability to God, humans and nature. The results show that the advantages of accountability are still human-centred.
INDUSTRI HALAL DARI PERSPEKTIF POTENSI DAN PERKEMBANGANNYA DI INDONESIA Herianti, Herianti; Siradjuddin, Siradjuddin; Efendi, Ahmad
Indonesia Journal of Halal Vol 6, No 2 (2023): IJH
Publisher : Pusat Kajian Halal Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/halal.v6i2.19249

Abstract

With more than 200 million people who are Muslim, Indonesia is one of the main markets for producers of halal products. The halal product business is very promising in our country, so this article will examine the position of the Indonesian halal industry in its development. In particular, this research focuses on the government's role in exploring the potential and development of the halal industry in Indonesia. This article uses a literature review or literature study before conducting a descriptive analysis of the solutions and results. Then from the search results from various related journals, books and several reports related to the topic of discussion, the result is that there is a lot of room for growth in the halal industry, which has experienced very rapid development in recent years, especially in the field of halal food and beverages. , halal clothing, halal tourism, and halal finance. The government has also supported other potential sectors, such as halal medicines, media and the environment. Overall, the current development and halal industry has enormous potential to improve the country's economy. However, even though there is great potential, there are many challenges to be faced, such as a lack of public awareness about halal and a low level of halal literacy. So, this article can be part of increasing public knowledge about halal and then being part of the development of the halal industry in Indonesia.
Environmental Sustainable Development Target In Indonesia: A VECM Analysis Basri; Herianti
Jurnal Magister Ekonomi Syariah Vol. 3 No. 1 Juni (2024): J-MES: Jurnal Magister Ekonomi Syariah
Publisher : Program Studi Magister Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmes.2024.031-01

Abstract

  Environmentally sustainable development is of utmost importance today. Amidst the global challenges of climate change and environmental degradation, Indonesia is facing an urgent situation to balance economic growth with environmental sustainability. This study examines the factors determining sustainable development targets in Indonesia using vector error correction models (VECM). This study uses economic and environmental data from 1992 to 2022 to analyze the relationship between energy consumption, urbanization, environmental policy stringency, and the environmental quality index. The tests used in this study include statistical tests, lag criterion tests, cointegration tests, VAR stability tests, and Granger causality tests. The study results indicate a long-term influence of the variables of energy consumption, urbanization, and environmental policy stringency on environmental quality. In the short term, urbanization has a significant positive effect on environmental quality in Indonesia. These findings emphasize the importance of strong environmental policy integration to mitigate environmental degradation and achieve sustainable development in Indonesia. Strategic policy recommendations for policymakers are to reduce the use of fossil fuels, switch to renewable energy, and implement a sustainable urbanization model by considering strategic urban spatial aspects.
The Role of Islamic Principles in Promoting Sustainable Operations in The Business Sector Among Muslim Millennials Herianti, Herianti; Awaluddin, Murtiadi; Sumarlin, Sumarlin
International Journal of Business Economics (IJBE) Vol 6, No 1 (2024): September - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v6i1.21205

Abstract

Purpose – This research investigates how integrating Islamic principles—emphasizing ethics, social justice, and environmental care—into business practices can promote sustainability, especially among Muslim millennials. The study aims to develop guidelines for incorporating these values into business operations.Methodology – Data were collected over two months (July-August 2023) via online questionnaires distributed to Indonesian Muslim millennials through social media and WhatsApp. The sample size was sufficient for multivariate analysis. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The analysis included measurement model evaluation for validity and reliability and structural model analysis for statistical significance and predictive relevance.Findings – The study found that applying Islamic principles significantly enhances sustainability in business practices, particularly for Indonesian Muslim millennials. The analysis confirmed the validity and reliability of the data and demonstrated that the model not only met statistical significance criteria but also had robust predictive relevance, thereby reinforcing the reliability of the study's findings.Originality/Novelty – This research is unique in its focus on applying Islamic principles to modern business practices for sustainability, mainly targeting the Muslim millennial generation. It provides a detailed framework and new insights into integrating these principles, bridging gaps in existing literature and sparking new interest in the field.Implications – The study provides a practical framework for businesses to align with ethical and environmental standards while respecting cultural values. It also offers actionable recommendations for enhancing sustainability and social responsibility, thereby demonstrating the practical usefulness of the research.
CONTRACTS IN SHARIA INSURANCE AND ITS DEVELOPMENT STRATEGY IN INDONESIA: PENGGUNAAN AKAD IJARAH PADA PEMBIAYAAN MULTIJASA DI PERBANKAN SYARIAH Herianti, Herianti
Tasyri' : Jurnal Muamalah dan Ekonomi Syariah Vol. 3 No. 2 (2021): Jurnal Tasyri: Jurnal Muamalah dan Ekonomi Syariah
Publisher : Fakultas Hukum dan Ekonomi Syariah Institut Agama Islam Pangeran Dharma Kusuma Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55656/tjmes.v3i2.89

Abstract

ABSTRAK Lembaga Keuangan Syariah yang pada pola operasionalnya mengikuti prinsip-prinsip syariah ataupun muamalah Islam. Sekian produk pembiayaan yang disalurkan, produk pembiayaan multijasa dengan sistem sewa (ijarah) merupakan salah satu produk yang diminati oleh nasabah, karena nasabah dapat mengajukan pembiayaan yang bersifat sewa barang atau jasa dengan upah sewa yang telah disepakati antara Bank dengan nasabah. Praktik ijarah yang diaplikasikan dalam pembiayaan multijasa bank syariah mempraktikkan adanya prosedur transaksi akad ijarah multijasa terlaksana terlebih dahulu sedangkan pelaksanaan wakalah oleh bank kepada nasabah terhadap objek barang atau jasa diakhirkan. Melihat fenomena praktik pelaksanaan akad ijarah seperti ini, penulis tertarik untuk menelitinya dengan mengacu pada pokok permasalahan, yaitu: bagaimana analisis hukum Islam terhadap pelaksanaan akad ijarah pada pembiayaan multijasa, dan bagaimana analisis hukum Islam terhadap kedudukan objek akad ijarah pada pembiayaan multijasa perbankan. Penelitian ini merupakan jenis penelitian literatur (literature research). Adapun dalam pengumpulan data, penulis menggunakan metode dokumentasi dan kepustakawan. Sumber data dalam penelitian ini yaitu data sekunder. Setelah data terkumpul, langkah selanjutnya adalah menganalisis data kemudian mengambil kesimpulan dengan menggunakan metode deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa, pelaksanaan akad ijarah pada pembiayaan multijasa di bank syariah menurut hukum Islam belum sah, dapat dilihat dari rukun dan syarat ijarah belum terpenuhi secara sempurna. Kata kunci: Akad, Ijarah, Multijasa, Perbankan Syariah.
Islamic Economic Justice and Governance: Pathways to Human Development in Developing Muslim Majority Countries Basri, Basri; Herianti, Herianti; Eally Earizza Binti Moksin
El-Qish: Journal of Islamic Economics Vol. 5 No. 1 (2025): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v5i1.12206.2025

Abstract

This study aims to investigate how governance influences the Human Development Index (HDI) in eight developing Muslim-majority countries, collectively known as the D-8, by integrating an Islamic economic perspective. While existing literature recognizes governance as a key driver of HDI, few studies explore how Islamic economic values interact with governance mechanisms to shape human development outcomes. This research addresses this gap by examining the relationships among governance indicators, Islamic financial development, and HDI performance. Utilizing panel data from D-8 countries covering the period from 2013 to 2023, we employ the Generalized Method of Moments (GMM) approach to analyze the interactions between governance quality, Islamic financial development, and human development. Governance is assessed through indicators such as government effectiveness, regulatory quality, and control of corruption, while Islamic financial development is measured by the growth and outreach of Shariah-compliant financial institutions. Our findings reveal three key insights: (1) Governance exerts a synergistic effect that enhances HDI in D-8 countries. (2) The impact of individual governance indicators varies, with government effectiveness and regulatory quality consistently associated with higher HDI. (3) Islamic financial development positively influences HDI, particularly in health and social welfare sectors, underscoring the role of Islamic values in promoting human well-being. This study contributes to the economic development literature by demonstrating how Islamic economic principles can support the achievement of Sustainable Development Goals (SDGs) within a robust governance framework. For policymakers, the findings highlight the importance of aligning Islamic welfare principles with governance reforms to optimize human development outcomes in developing Muslim-majority countries.
FINANCIAL PERFORMANCE AND STOCK PRICES: HOW PRICE EARNING RATIO SHAPES CROSS-SECTOR RELATIONSHIPS IN THE STOCK EXCHANGE Basri, Basri; Irnandas, Muh.; Herianti, Herianti
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3542

Abstract

This research aims to analyze the influence of the price-earning ratio as a moderating factor on share prices on the Indonesia Stock Exchange by considering cross-sector differences. The data analysis method uses panel data multiple regression with a fixed effect model approach. Financial performance data was obtained from 72 companies listed on the Indonesia Stock Exchange for the 2018–2022 research period. The research results show that the DER variable has a significant negative effect, DAR has a significant positive effect, ROA has an insignificant positive effect, and ROE has an insignificant positive effect on stock prices. Furthermore, the results of the moderation test show that PER is unable to moderate the influence of DER on share prices. However, PER is able to moderate the influence of DAR, ROA, and ROE on share prices. The results of this research provide insight for academics and implications for policymaking in the Indonesian capital market to understand how the role of PER can influence the relationship between financial performance and share prices in the context of cross-sector companies.
Kebijakan Ekowisata Kabupaten Bone: Antara Pelestarian Lingkungan dan Penguatan Ekonomi Daerah asdar, muhammad; Padjalangi, A. Fahsar M.; Herianti, Herianti; Zulnadila, Zulnadila; Kasim, Muhammad Rijal
Jurnal Administrasi Publik Vol. 1 No. 1 (2025): JURNAP : Jurnal Administrasi Publik
Publisher : Universitas Cahaya Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65943/jurnap.issue.2025.v1.i1.6

Abstract

Penelitian ini bertujuan untuk menganalisis kebijakan ekowisata di Kabupaten Bone dengan pendekatan yang mengintegrasikan pelestarian lingkungan dan penguatan ekonomi lokal, serta mengeksplorasi peran masyarakat dalam implementasi kebijakan tersebut. Pendekatan kualitatif dengan strategi studi kasus digunakan, melibatkan wawancara mendalam, observasi partisipatif, dan analisis dokumen sebagai sumber data utama. Hasil penelitian menunjukkan bahwa Kabupaten Bone memiliki potensi ekowisata yang kaya, termasuk hutan mangrove, pantai alami, dan kawasan pegunungan, yang mendukung kegiatan wisata berbasis alam dan edukasi lingkungan. Kendala utama yang diidentifikasi mencakup keterbatasan infrastruktur, kurangnya koordinasi antarinstansi pemerintah, dan partisipasi masyarakat yang belum optimal. Penelitian menegaskan bahwa keterlibatan aktif masyarakat lokal, melalui pengelolaan homestay, pemandu wisata, dan program konservasi, meningkatkan efektivitas implementasi kebijakan dan keberlanjutan ekosistem. Integrasi antara pelestarian lingkungan dan penguatan ekonomi lokal menciptakan model ekonomi sirkular, di mana keberlanjutan lingkungan mendukung pertumbuhan ekonomi yang berkelanjutan. Penelitian ini diharapkan menjadi acuan bagi pengembangan kebijakan ekowisata yang efektif, berkelanjutan, dan memberdayakan masyarakat lokal di Kabupaten Bone maupun daerah lain di Indonesia.
MUZAKKI PERCEPTION OF ISLAMIC STATE EXPENDITURE: AN INTERPRETIVE ANALYSIS OF JUSTICE AND POVERTY ALLEVIATION EFFECTIVENESS IN BONE REGENCY Nur Fadilla Azis; Herianti
Journal on Islamic Economics, Finance & Banking [Z-CONOMICS] Vol. 1 No. 3 (2025): Journal on Islamic Economics, Finance & Banking [Z-CONOMICS]
Publisher : Az-Zahra Media Society

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

Abstract

This research analyzes the perception of Muzakki (Zakat payers) regarding Islamic local expenditure in Bone Regency, focusing on distributive justice and its effectiveness in poverty alleviation. Zakat, Infaq, and Sadaqah (ZIS) instruments are crucial for regional socio-economic development, but Muzakki’s perception of the management of these funds significantly affects the social legitimacy and sustainability of Islamic fiscal programs. The analysis employs a qualitative documentary approach, reviewing regulations on Islamic local expenditure, BAZNAS (National Zakat Agency) Bone Regency reports, and Islamic economic literature.The results indicate that although BAZNAS Bone has enhanced transparency and accountability through report publications and a digital system, the aid distribution is not yet fully equitable, especially in remote rural areas. The effectiveness of Islamic local expenditure is considered limited because aid and empowerment programs are temporary, lacking sustainable impact. Furthermore, the integration of ZIS with local expenditure is not yet optimal. Based on these findings, improvement strategies are recommended, including: increasing transparency, integrating ZIS with government programs, developing sustainable empowerment programs for Mustahik (Zakat recipients), and providing adequate information to build Muzakki trust. This study confirms that Muzakki perception is a critical indicator for measuring the social legitimacy and effectiveness of Islamic fiscal policy at the local level.
Co-Authors Ahmad Efendi Aminuyati Arifin S. Basri Basri Basri Eally Earizza Binti Moksin Irnandas, Muh. Kasim, Muhammad Rijal M. Padjalangi, A. Fahsar Muhammad Asdar Murtiadi Awaluddin Nur Fadilla Azis Siradjuddin zulnadila, zulnadila