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Analysis of the Potential and Implementation of Digital Sharia Financing for the Empowerment of Fisherwomen A Blue Economy Study in South Sulawesi Indrawan Azis; Putri Purwandari Hasan; Laode Arahman Nasir
Tazkia Islamic Finance and Business Review Vol. 19 No. 2 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i2.446

Women fishers play a strategic role in contributing to the coastal economy, engaging in activities ranging from production and processing to distribution and marketing of marine products. However, they continue to face significant barriers in accessing formal sources of financing due to limited collateral assets, low levels of financial literacy, and inadequate access to financial technology in coastal areas. The development of Islamic financial technology, or sharia fintech, presents an opportunity to provide a fair, inclusive, and Sharia-compliant financing system. This study aims to analyze the potential and implementation of a digital-based Sharia financing model for women fishers in South Sulawesi within the framework of a sustainable blue economy. The research adopts a qualitative approach with a case study conducted in Pangkajene and Islands Regency, South Sulawesi. Data were collected through semi-structured interviews with groups of women fishers and administrators of Islamic financial institutions, particularly Islamic cooperatives operating within coastal communities. Data analysis was conducted using thematic analysis, assisted by NVivo 12 Pro software. The results indicate that most women fishers are still in the early stages of the innovation diffusion process—specifically, the knowledge and persuasion stages—thus the utilization of Sharia fintech remains limited. Nevertheless, the potential for adopting Sharia fintech is promising if supported by continuous education, institutional mentoring, and the integration of empowerment programs based on the blue economy. This study recommends the development of an integrated digital Sharia financing model aligned with coastal women’s economic empowerment programs to strengthen financial inclusion in support of a sustainable blue economy.

Empowering MSME Entrepreneurs Through Digital Marketing Mentoring and Digital Financial Literacy in Tinambung Subdistrict, Indonesia Fitriani Latief; Ahmad Firman; Hardianty Askar; Indrawan Azis; Andi Ircham Hidayat; Shandra Bahasoan; Dara Ayu Nianty; Asniwati Asniwati; Dirwan Dirwan; Eka Aussie Hadiningtyas; Mutiasari Mubyl Handaling; Anita Anita
Advances in Community Services Research Vol. 4 No. 2 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.750

Purpose: This program was initiated in response to low adoption of digital marketing and financial literacy among MSMEs in Tinambung Subdistrict, resulting in limited market reach and poor business management. The initiative aims to enhance MSMEs’ capabilities in digital marketing and financial literacy and to promote business self-reliance. Research Method: The activity was conducted in February 2026 in the Tinambung Subdistrict, Polewali Mandar Regency, and involved 30 MSME operators across the retail, food service, and service sectors. The method used was a participatory approach through outreach, technical training, and hands-on coaching, with observations, interviews, and questionnaires serving as evaluation tools. Results and Discussion: Before the intervention, only 23% of partners had a digital business account, and 26% kept financial records. The activities were implemented in phases, ranging from outreach to monitoring. The results showed significant improvements: digital account ownership rose to 83%, understanding of promotional content to 78%, financial record-keeping to 80%, and financial segregation to 76%. Implications: This program promotes digital adoption and financial management among SMEs. Ongoing support is recommended to ensure the sustainability of SMEs’ digital transformation.

Sharia Financial Accountability in the Property Sector: Implementation of Murabahah and Istishna’ Transactions Indrawan Azis; Haeruddin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4823

The growth of the Islamic property industry in Indonesia requires accounting systems that not only comply with financial accounting standards but also align with Sharia principles. The complexity of cash and credit-based home sales transactions places accounting systems as a crucial instrument in ensuring transparency, accountability, and Sharia contract compliance. This study aims to examine the implementation of accounting systems for cash and credit home sales in Islamic property companies, focusing on revenue recognition, contract conformity, and internal control mechanisms. A qualitative case study approach was employed through in-depth interviews, observation, and document analysis. The findings reveal that the company has applied Sharia principles in determining cost structures, profit margins, and contract documentation. However, technical limitations persist, particularly the absence of formal written accounting policies and the lack of digitally integrated accounting systems. These findings emphasize the importance of standardized accounting policies, strengthened accounting information systems, and improved internal controls to support consistent and reliable Sharia-based accounting practices. This study contributes theoretically to Sharia accounting literature in the property sector and practically offers strategic recommendations for developers to enhance the quality of Sharia-based financial reporting.

Inovasi Camilan Sehat Ikan Bandeng Tingkatkan Gizi Remaja Putri Pangkajene Sri Prilmayanti Awaluddin; Rustam Rustam; Andi ummul Khair; Indrawan Azis; Nurani Nurani; Muntasir Muntasir
Jurnal Abdimas Multidisiplin Vol 4 No 1 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v4i1.5269

Purpose: This service aims to increase the knowledge and skills of young women in processing milkfish into healthy snacks that are appealing, thus promoting better nutritional intake and economic opportunities in Bonto Langkasa, Minasa Te’ne District, Pangkajene and Islands Regency. Methodology/approach: This activity was carried out in Bonto Langkasa with participating adolescent girls as the main target. The project adopted a participatory approach, including nutritional counseling, hands-on training using simple, locally sourced tools, and digital marketing workshops. Materials used were fresh milkfish, healthy additives, and packaging sourced from local markets. Pre- and post-tests, as well as follow-up surveys, were conducted to measure changes in knowledge, skills, and snack production rates. Results/findings: The program successfully increased participants’ knowledge about nutrition and practical skills in producing healthy milkfish-based snacks. Several participants started small-scale production, selling snacks in their communities. The project also improved participants' digital marketing competencies. Conclusion: Community service that focuses on innovative, healthy snacks using local resources, such as milkfish, can bridge nutritional knowledge-practice gaps, contribute to adolescent health, and foster economic opportunities for young women. This model is sustainable and replicable in other fishing communities. Limitations: Milkfish snack innovation is limited by simple technology, cultural preferences, basic nutritional focus, limited digital marketing, and narrow youth coverage, requiring further studies in other regions. Contribution: The contribution of this community service is to enhance nutritional knowledge, and develop healthy snack production skills, empower young women economically, optimize local milkfish production, and expand marketing through digital means.

TRANSFORMASI AKUNTANSI DI ERA DIGITAL: MENINGKATKAN DAYA TARIK JURUSAN AKUNTANSI BAGI GENERASI MUDA Nurkhalik Wahdanial Asbara; Indrawan Azis; Nurul Istiqamah; Fitri Fitri; Ridhan Rahmah
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 2 (2026): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i2.37555

Abstrak: Saat ini, akuntansi mengalami banyak perubahan yang signifikan sebagai dampak dari kemajuan teknologi. Berdasarkan pengamatan, banyak siswa SMA yang kurang tertarik dengan jurusan akuntansi. Hal ini disebabkan oleh pemahaman konvensional yang masih melekat dalam benak mereka tentang bidang ini Tujuan kegiatan pengabdian ini untuk memberikan solusi kepada siswa SMA melalui pendekatan edukatif dan interaktif. Tim dosen PKM ITB Nobel Indonesia berupaya membuka wawasan dan pemahaman siswa SMA mengenai akuntansi di era digital, serta meningkatkan minat dari siswa SMA terhadap jurusan akuntansi, sehingga mereka dapat lebih memahami relevansi dan peluang karir di bidang ini. Metode Pelaksanaan pengabdian yaitu Sosialisasi dengan menggunakan 3 tahapan yaitu, tahapan persiapan, tahapan pelaksanaan, tahapan evaluasi. Kegiatan ini dihadiri siswa sebanyak 25 orang. Hasil dari kegiatan ini adalah memperkaya pengetahuan sebanyak 88% dan keterampilan siswa sebanyak 82%, tetapi juga membangun jaringan yang bermanfaat antara lembaga pendidikan dan institusi, menjadikan akuntansi sebagai pilihan yang menarik bagi generasi muda.Abstract: Today, accounting is undergoing many significant changes as a result of technological advancements. Based on observations, many high school students are less interested in majoring in accounting. This is due to the conventional understanding that is still inherent in their minds about this field The purpose of this service activity is to provide solutions to high school students through educational and interactive approaches. The PKM ITB Nobel Indonesia lecturer team seeks to open up the insight and understanding of high school students about accounting in the digital era, as well as increase the interest of high school students in accounting majors, so that they can better understand the relevance and career opportunities in this field. The method of implementing service is socialization using 3 stages, namely, the preparation stage, the implementation stage, and the evaluation stage. This activity was attended by 25 students. The result of this activity is to enrich knowledge by 88% and students' skills by 82%, but also to build a useful network between educational institutions and institutions, making accounting an attractive option for the younger generation.

Inovasi Camilan Sehat Ikan Bandeng Tingkatkan Gizi Remaja Putri Pangkajene Sri Prilmayanti Awaluddin; Rustam Rustam; Andi ummul Khair; Indrawan Azis; Nurani Nurani; Muntasir Muntasir
Jurnal Abdimas Multidisiplin Vol 4 No 1 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v4i1.5269

Purpose: This service aims to increase the knowledge and skills of young women in processing milkfish into healthy snacks that are appealing, thus promoting better nutritional intake and economic opportunities in Bonto Langkasa, Minasa Te’ne District, Pangkajene and Islands Regency. Methodology/approach: This activity was carried out in Bonto Langkasa with participating adolescent girls as the main target. The project adopted a participatory approach, including nutritional counseling, hands-on training using simple, locally sourced tools, and digital marketing workshops. Materials used were fresh milkfish, healthy additives, and packaging sourced from local markets. Pre- and post-tests, as well as follow-up surveys, were conducted to measure changes in knowledge, skills, and snack production rates. Results/findings: The program successfully increased participants’ knowledge about nutrition and practical skills in producing healthy milkfish-based snacks. Several participants started small-scale production, selling snacks in their communities. The project also improved participants' digital marketing competencies. Conclusion: Community service that focuses on innovative, healthy snacks using local resources, such as milkfish, can bridge nutritional knowledge-practice gaps, contribute to adolescent health, and foster economic opportunities for young women. This model is sustainable and replicable in other fishing communities. Limitations: Milkfish snack innovation is limited by simple technology, cultural preferences, basic nutritional focus, limited digital marketing, and narrow youth coverage, requiring further studies in other regions. Contribution: The contribution of this community service is to enhance nutritional knowledge, and develop healthy snack production skills, empower young women economically, optimize local milkfish production, and expand marketing through digital means.

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