Article Per Year (5 Year)
p-Index From 2021 - 2026
2.884
P-Index
This Author published in this journals
All Journal Indonesia Journal of Halal Ijtimaiyah: Jurnal Ilmu Sosial dan Budaya International Journal of Business Economics (IJBE) Mu'amalat: Jurnal Kajian Hukum Ekonomi Syariah Jurnal Ilmiah Al-Tsarwah Jurnal Akuntansi dan Keuangan (JAK) El-Qish: Journal of Islamic Economics JDEP (Jurnal Dinamika Ekonomi Pembangunan) 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 Jurnal Pendidikan Teknologi (TechEdu) 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
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.
TELAAH KOMPARATIF BISNIS MULTI LEVEL MARKETING KONVENSIONAL DAN MULTI LEVEL MARKETING SYARIAH Nurjannah; Mukhtar Lutfi; Nasrullah Bin Sapa; Muhammad Afief Mubayyin; Herianti
Mu'amalat: Jurnal Kajian Hukum Ekonomi Syariah Vol. 14 No. 2 (2022): Desember
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/mu.v14i2.5990

Abstract

Multi-Level Marketing Business is a business method that is growing rapidly in today's society. However, regarding the permissibility of this business, there are still different understandings between the parties. Likewise regarding the difference between conventional MLM and Islamic MLM. This article aims to examine more deeply the differences between Sharia MLM and Conventional MLM and explore contemporary fiqh views regarding this business. The method used is descriptive qualitative using secondary data obtained from literature related to the discussion.Multi Level Marketing is also commonly known as sales intermediary services. This service (broker) in fiqh terminology called samsarah/simsar is a trade intermediary (people who sell goods and find buyers) or intermediaries between sellers and buyers to facilitate buying and selling. Samsarah/simsar activities in the form of distributors, agents or members, in fiqh include ijarah contracts, namely a transaction using the services of another person in return, incentives or bonuses (ujrah), all scholars consider it permissible (mubah). MLM Business Regulations in the realm of sharia are contained in the DSN-MUI Fatwa Number: 75/DSN-MUI/VII/2009 concerning Guidelines for Sharia Tiered Direct Selling. Sharia MLM and Conventional MLM are almost the same, but there are differences in terms of regulation, organization and business objectives, one of which is sharia MLM operating in sharia,
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.
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.
CRYPTOCURRENCY: LEGALITAS DI INDONESIA, PANDANGAN HUKUM EKONOMI ISLAM DAN PERILAKU INVESTOR CRYPTO DI KAB. BONE Herianti; Novita Sari; Basri
AL-IQTISHAD: Jurnal Ekonomi Vol. 18 No. 1 (2026): Al-Iqtishad: Jurnal Ekonomi
Publisher : Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/aliqtishad.v18i1.11863

Abstract

Penelitian ini bertujuan untuk menganalisis legalitas cryptocurrency di Indonesia, mengkaji statusnya dalam perspektif hukum ekonomi Islam, serta memahami perilaku investor cryptocurrency di Kabupaten Bone. Penelitian menggunakan pendekatan kualitatif dengan metode studi literatur dan wawancara terhadap investor lokal. Hasil penelitian menunjukkan bahwa cryptocurrency di Indonesia memiliki status legalitas terbatas (limited legality), di mana negara mengakui sebagai aset investasi namun melarang penggunaannya sebagai alat pembayaran demi menjaga kedaulatan mata uang. Dalam perspektif hukum ekonomi Islam, cryptocurrency berada dalam wilayah ikhtilaf, dengan kecenderungan pada sikap kehati-hatian karena mengandung potensi unsur gharar, maisir, dan dharar, meskipun terdapat peluang kebolehan secara bersyarat dalam kerangka maqashid syariah.   Secara empiris, perilaku investor di Kabupaten Bone didominasi oleh orientasi keuntungan jangka pendek, pengaruh media sosial, serta fenomena Fear of missing out (FOMO), yang mencerminkan kecenderungan spekulatif dan rendahnya literasi keuangan syariah. Temuan ini mengindikasikan adanya kesenjangan antara regulasi, prinsip syariah, dan praktik di lapangan (normative gap). Selain itu, tingginya volatilitas, risiko penipuan, serta minimnya perlindungan hukum memperkuat kompleksitas ekosistem cryptocurrency. Penelitian ini menegaskan bahwa cryptocurrency merupakan fenomena multidimensional yang berada di persimpangan antara inovasi teknologi, regulasi negara, dan nilai-nilai hukum Islam. Oleh karena itu, diperlukan pendekatan integratif melalui penguatan regulasi, peningkatan literasi keuangan digital dan syariah, serta internalisasi nilai kehati-hatian agar praktik investasi dapat berjalan secara lebih rasional, adil, dan berorientasi pada kemaslahatan jangka panjang.
Integration of Generative Artificial Intelligence in Information Technology Education: A Systematic Literature Review on Its Impact on Critical Thinking Skills and Digital Literacy Andi Gagah Purnama; Andi Nurqamal Ady Putra; Ayu Widya Listari; Herianti Herianti; Andi Hasri Tri Ulandari
Jurnal Pendidikan Teknologi Vol. 1 No. 1 (2026): Jurnal Pendidikan Teknologi (TechEdu)
Publisher : Universitas Cahaya Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65943/chpq2a14

Abstract

The development of generative Artificial Intelligence (AI) has significantly transformed learning dynamics in Information Technology Education (ITE), particularly in programming activities and computational problem-solving. Although numerous studies highlight the efficiency and convenience offered by this technology, analyses concerning the transformation of students’ cognitive processes especially in relation to critical thinking remain relatively fragmented. This study aims to systematically synthesize scholarly findings on the impact of integrating generative AI into the cognitive structure of learning in ITE through a systematic literature review approach. Data sources were obtained from international and national databases covering the period 2018–2026 using structured selection criteria. The synthesis results indicate that generative AI functions as an accelerator at lower cognitive levels by reducing technical load; however, transformation at higher-order levels analysis, evaluation, and creation appears conditional. When employed as a reflective tool, AI can enhance self-regulation and critical thinking skills. Conversely, substitutive use may shift learning from a constructive process toward a merely verificative one, thereby diminishing the depth of cognitive engagement. The novelty of this study lies in integrating perspectives from cognitive taxonomy, cognitive load theory, and metacognition to comprehensively explain patterns of cognitive transformation within the context of Information Technology Education in Indonesia. These findings offer important implications for the design of AI-supported learning environments that are adaptive while remaining oriented toward strengthening higher-order thinking competencies.
Co-Authors A. Fahsar M. Padjalangi Ahmad Efendi Andi Gagah Purnama Andi Hasri Tri Ulandari Andi Nurqamal Ady Putra Arifin S. Ayu Widya Listari Basri Basri Basri Basri Basri Basri Basri _ Eally Earizza Binti Moksin Irnandas, Muh. Jumarni Jumarni Muhammad Afief Mubayyin Muhammad Asdar Muhammad Rijal Kasim Mukhtar Lutfi Murtiadi Awaluddin Nasrullah Bin Sapa Novita Sari Novita Sari Nur Fadilla Azis Nurjannah Siradjuddin Sumarlin Sumarlin Zulnadila Zulnadila