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All Journal ILTIZAM Journal of Sharia Economic Research Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Formosa Journal of Applied Sciences (FJAS) Referensi Islamika: Jurnal Studi Islam Advances In Education Journal
Hasanuddin
Universitas Muhammadiyah Makassar
Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Community Perceptions of Agricultural Zakat in View of Sharia Economic Law (Leppangeng Village, Belawa District, Wajo Regency) Andi Muhammad Aidil; Hasanuddin
Formosa Journal of Applied Sciences Vol. 1 No. 6 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v1i6.1693

Abstract

Agricultural zakat as stipulated in Law Number 23 of 2011 concerning Management of Zakat in Article 4 paragraph (2) states that zakat money includes agricultural and plant assets, forests, agricultural products and plants and forests belonging to individuals. muzaki. Or a business entity whose payment system is regulated according to Islamic law. However, there is still a lack of awareness of farmers about the obligation of zakat on agricultural products, as evidenced by the fact that most of them issue zakat on simple agricultural products (at first glance) without following the provisions regarding the amount of zakat. The research method used is a qualitative descriptive method that aims to determine people's perceptions of agricultural zakat and views of economic law. This research was conducted in Leppangeng Village, Kec. Belawa Regency. Wajo which takes place from 15 December 2021 to 15 February 2022. The results show that the public's perception of agricultural zakat is that 100% of the people who have been interviewed know the law of paying agricultural zakat is obligatory, 89% know the nisab and the percentage of agricultural zakat according to their respective perceptions and only 11% have the same perception as the author about the nisab and the percentage of agricultural zakat. The view of the community's Sharia Economic Law is that the agricultural zakat that has been issued by the community is in accordance with Islamic law in verses and hadiths.
Penerapan Digital Marketing dalam Upaya Peningkatan Pendapatan Usaha Mirko Kecil dan Menengah Jasri -; Nadia Arfan; Hasanuddin; Hurriah Ali Hasan
ILTIZAM Journal of Shariah Economics Research Vol. 6 No. 2 (2022): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

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Abstract

The use of the internet every day has increased. This is something that must be realized by micro, small and medium enterprises (MSMEs). One of the marketing media that is currently in great demand by SMEs to support sales promotions is digital marketing. This progress is considered very useful as a business marketing strategy that is also carried out by MSMEs. The use of E-business, E-commerce, social media, social chat and even advertising really supports MSMEs in promotion, marketing and sales. The purpose of this study is to identify the business income obtained by MSMEs in Makassar City after using digital marketing. This research method uses a quantitative approach, where data collection is done by distributing questionnaires through google form. The data was processed using the SPSS 22 application. The results of this study found that digital marketing significantly affects the income of MSME actors in Makassar City. This finding illustrates to micro, small and medium enterprises (MSMEs) that the use of digital media is very effective in running a business.
Pengaruh Literasi Akuntansi Dan Pemanfaatkan Sistem Informasi Akuntansi Terhadap Akurasi Pencatatan Keuangan ( Studi Kasus Pada UMKM Di Kabupaten Kepulauan Selayar) Novi Handayani; Hasanuddin; Idrawahyuni
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.3958

Abstract

Berbagai permasalahan yang masih dihadapi oleh pelaku UMKM adalah dalam mengelola keuangaan ketidakmampuan dalam praktik akuntansi merupakan faktor utama yang menimbulkan permasalahan dan memicu kegagalan UMKM dalam pengembangan usahanya. Penelitian ini bertujuan untuk mengetahui Pengaruh Literasi Akuntansi, Pemanfaatan Sistem Informasi Akuntansi Terhadap Akurasi Pencatatan Keuangan (Studi Kasus Pada UMKM di Kabupaten Kepulauan Selayar). Jenis penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Sampel yang digunakan di dalam penelitian ini adalah 100 pelaku UMKM dengan teknik purposive sampling. Pengumpulan data dilakukan dengan metode framing dan pembagian kuesioner. Dalam penelitian ini sumber data yang digunakan dalam pengumpulan data mencakup data primer. Instrument penelitian yang digunakan dalam penelitian ini menggunakan metode skala Likert. Berdasarkan hasil penelitian data dengan mengunakan perhitungan statistic melalui aplikasi Smart Partial Least Square (SmartPLS) versi 4.0 mengenai pengaruh literasi akuntansi, pemanfaatan sistem informasi akuntansi terhadap akurasi pencatatan keuangan berpengaruh positif signifikan.
Marginalisasi Keberadaan Dari Profesi Akuntan Di Era Digitalisasi 5.0 Nurwidiani; Hasanuddin; Idrawahyuni
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.3959

Abstract

Salah satunya adalah seorang akuntan. Tidak menutup kemungkinan 95% profesi akuntan akan tergantikan oleh robot. Penelitian ini bertujuan untuk mengetahui apakah profesi akuntan akan tergantikan oleh teknologi di era digitalisasi 5.0. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan fenomenologi. Adapun pengumpulan data dalam penelitian ini yaitu dokumentasi dan wawancara. Dan teknik analisis data yang digunakan dalam penelitian ini adalah pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa keberadaan profesi akuntan tetap penting dalam memberikan penilaian, interpretasi, dan saran strategis berdasarkan data yang dihasilkan oleh teknologi. Profesi akuntan masih memegang peranan kunci dalam memastikan kepatuhan terhadap regulasi, menyediakan analisis mendalam, dan memberikan nasihat kepada perusahaan. Jadi, meskipun digitalisasi membawa perubahan signifikan dalam cara akuntan bekerja, mereka masih memiliki peran penting dalam memberikan nilai tambah bagi perusahaan dan klien mereka. Jadi keberadaan dari profesi akuntan di era digitalisasi 5.0 sangat tergantung pada seberapa baik profesi ini dapat beradaptasi dengan perubahan teknologi dan memanfaatkannya untuk meningkatkan layanan yang mereka tawarkan.
Pengaruh Ketersediaan Dan Harga Pupuk Bersubsidi Terhadap Kesejahteraan Petani Di Desa Sengka (Studi Analisis Teori Ibnu Kaldun) Nur Afifah Hermawan; Hasanuddin; Mega Mustika
Advances In Education Journal Vol. 2 No. 2 (2025): Advances In Education Journal (Oktober)
Publisher : Yayasan Al-Afif

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Abstract

Subsidized fertilizer is a form of government assistance aimed at reducing the burden on farmers and increasing agricultural productivity. However, in practice, the availability of fertilizer often becomes an issue, disrupting production processes and farmers’ income. This problem is mainly caused by untimely distribution and high prices due to limited supply.This study aims to analyze the effect of subsidized fertilizer availability on farmers’ welfare in Sengka Village, Bontonompo Selatan District, Gowa Regency. A quantitative approach was employed with two independent variables, namely fertilizer availability (X1) and fertilizer price (X2), and one dependent variable, farmers’ welfare (Y). Data were collected through questionnaires distributed to 80 respondents who were active farmers.The data were analyzed using multiple linear regression to examine the extent of the influence of X1 and X2 on Y. The results showed that both independent variables had a significant effect on farmers’ welfare, both simultaneously and partially. Untimely distribution and high fertilizer prices were found to negatively affect farmers’ income and quality of life. The study was analyzed using Ibn Khaldun’s economic theory, which emphasizes the importance of fair distribution and the state’s role in ensuring public welfare.
TA’WID AND GHARAMAH IN INDONESIA’S MURABAHA FINANCING: AN ISLAMIC LAW-AND-ECONOMICS ANALYSIS OF INCENTIVES AND CONSUMER PROTECTION Mega Mustika; Ridwan Malik; Hasanuddin; Mohd Aizul Yaakob
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 2 (2026): APRIL
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i2.617

Abstract

This study examines why late-payment charges in Islamic banking remain contested, particularly at the boundary between legitimate cost recovery and prohibited time-based gain. It evaluates how taʿwīḍ (compensation) and gharāmah (penalty) are designed and whether they genuinely enhance consumer protection or risk operating as hidden pricing in Indonesian murābaḥah financing. A mixed normative–qualitative approach is employed by triangulating doctrinal analysis of Indonesian Sharia banking regulations and DSN–MUI fatwas, document review of contract templates and internal procedures, and semi-structured interviews with financing officers, Sharia Supervisory Board members, and affected customers. An Islamic law-and-economics framework is applied to assess incentive compatibility under information asymmetry and default risk. The study finds that taʿwīḍ is justifiable only when linked to verifiable incremental costs with clear evidentiary standards and ex ante disclosure. Gharāmah is effective as a deterrent only when revenue-neutral, transparently allocated, and properly governed. Key vulnerabilities include ambiguous contract clauses, weak disclosure mechanisms, and fragmented accountability structures. The study is limited to Indonesian murābaḥah practices and relies on qualitative data, which may affect generalizability across jurisdictions and contract types. This article offers a compliance-by-design framework separating taʿwīḍ and gharāmah in drafting and accounting, introducing cost-verification protocols, audit trails, and transparent dispute mechanisms to align Sharia compliance with modern consumer protection standards.
Co-Authors Andi Muhammad Aidil Hurriah Ali Hasan Idrawahyuni Idrawahyuni Jasri, Jasri Mega Mustika Mohd Aizul Yaakob Nadia Arfan Novi Handayani Nur Afifah Hermawan Nurwidiani Ridwan Malik