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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 Al-Ilmiya: Jurnal Pendidikan Islam
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.
Tinjauan Hukum Ekonomi Syariah Terhadap Sistem Pembayaran Upah Pemetik Cabai di Desa Limau Kecamatan Galela Utara Kabupaten  Halmahera Utara Elma Nayasari Taleb; Hasanuddin; Fakhruddin Mansyur
Al-Ilmiya: Jurnal Pendidikan Islam Vol. 1 No. 4 (2026): Al-Ilmiya: Jurnal Pendidikan Islam (Januari)
Publisher : Al-Ilmiya: Jurnal Pendidikan Islam

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Abstract

This study discusses the legal review of Islamic economics on the wage payment system for chili pickers in Limau Village, North Galela District, North Halmahera Regency. The background of the study is based on the importance of implementing Islamic principles in employment relationships, especially in the chili farming sector in order to create justice and blessings in muamalah. The wage payment system used by landowners to chili pickers varies, ranging from daily systems to based on harvest results, but some still found ambiguity in the work contract, payment time, and agreed wage value. The purpose of this study is to examine the extent to which the practice of the wage payment system is in line with Islamic economic principles. This type of research uses a qualitative method that is Case Study and field (case study and field research). The results of this study indicate that the wage payment system applied is still written and verbal agreements based on the consent between landowners and pickers. Most are in accordance with Islamic economic principles and some are not fully in accordance with the provisions of Islamic economic law, especially in the aspect of clarity of contracts and transparency in wage calculations. Therefore, it is necessary to educate and socialize the farming community regarding the principles of work in Islam, so that work relationships can take place fairly, profitably and in accordance with sharia values.
Dampak Gerakan Sosial Boikot Produk Pro Israel terhadap Pertumbuhan UMKM di Makassar Farda Ningsi; Hasanuddin; Mega Mustika
Al-Ilmiya: Jurnal Pendidikan Islam Vol. 1 No. 5 (2026): Al-Ilmiya: Jurnal Pendidikan Islam (Maret)
Publisher : Al-Ilmiya: Jurnal Pendidikan Islam

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Abstract

This study aims to examine the impact and influence of the social boycott move-ment against pro-Israel products on the growth of Micro, Small, and Medium En-terprises (MSMEs) in Makassar City from the perspective of Islamic economics. The background of this research is based on the increasing social and religious awareness of Muslim communities regarding the humanitarian crisis in Palestine, which has led to changes in consumer behavior through the boycott of products perceived to be affiliated with Israel. This research employed a quantitative approach using a survey method. Data were collected through the distribution of questionnaires to 113 MSME actors in Rappocini and Tamalate Districts, Makassar City, determined using the Slovin formula. Data analysis was conducted using simple linear regression with the as-sistance of SPSS to examine the effect of the social boycott movement against pro-Israel products (X) on MSME growth (Y).The results indicate that the social boycott movement against pro-Israel products has a positive and significant effect on the growth of MSMEs in Makassar City. This finding suggests that increased public participation in the boycott move-ment encourages a shift in consumer preferences toward local products, resulting in increased sales, customer numbers, and business sustainability for MSMEs. From the perspective of Islamic economics, this phenomenon reflects the imple-mentation of values such as justice, public welfare (maslahah), and social respon-sibility in economic activities.
Analisis Praktik Gadai Buah Kopi Pra Panen Ditinjau dari Perspektif Hukum Ekonomi Syariah (Studi Kasus di Desa Kahayya, Kabupaten Bulukumba) Fiqha Aulia Achsam; Hasanuddin; Mega Mustika
Al-Ilmiya: Jurnal Pendidikan Islam Vol. 1 No. 5 (2026): Al-Ilmiya: Jurnal Pendidikan Islam (Maret)
Publisher : Al-Ilmiya: Jurnal Pendidikan Islam

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Abstract

Penelitian ini bertujuan untuk mengkaji praktik gadai buah kopi sebelum masa panen yang dilakukan masyarakat Desa Kahayya serta menilai kesesuaiannya dengan prinsip hukum ekonomi syariah. Kajian ini penting untuk memastikan bahwa mekanisme pembiayaan tradisional yang berkembang di pedesaan tidak bertentangan dengan nilai keadilan dan perlindungan harta sebagaimana diatur dalam syariat Islam. Penelitian menggunakan pendekatan yuridis‑empiris dengan teknik observasi, wawancara mendalam, dan dokumentasi. Data dianalisis secara deskriptif kualitatif dengan mengaitkan temuan lapangan terhadap konsep rahn, larangan gharar, dan ketentuan hukum positif (KUHPerdata) serta fatwa DSN‑MUI. Validitas data diuji melalui triangulasi sumber dan metode untuk memastikan keakuratan informasi. Hasil penelitian menunjukkan bahwa praktik gadai pra‑panen di Desa Kahayya dilakukan secara lisan tanpa kontrak tertulis, dengan objek jaminan berupa buah kopi yang masih di pohon. Mekanisme ini bebas dari unsur riba, namun mengandung gharar karena ketidakpastian jumlah dan kualitas objek jaminan, sehingga tidak memenuhi syarat sah rahn menurut KHES dan fatwa DSN‑MUI. Dari perspektif KUHPerdata, hak gadai baru lahir setelah penyerahan nyata atas objek yang spesifik. Penelitian merekomendasikan penataan akad melalui kontrak tertulis, penyerahan sebagian marhun yang ditimbang, atau pengalihan ke akad salam untuk mengurangi gharar dan menjaga prinsip keadilan.
Pertanggungjawaban Pegadaian Syariah terhadap Hilangnya Barang Jaminan Nasabah dalam Perspektif Hukum Islam (Pegadaian Syariah di Kabupaten Bantaeng) Resky Amelya Putri S; Hasanuddin; Ulil Amri
Al-Ilmiya: Jurnal Pendidikan Islam Vol. 1 No. 5 (2026): Al-Ilmiya: Jurnal Pendidikan Islam (Maret)
Publisher : Al-Ilmiya: Jurnal Pendidikan Islam

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Abstract

This study aims to examine the responsibility of Sharia Pawnshops for the loss of customers’ collateral items and to analyze it from the perspective of Islamic law. This research is a field research with a qualitative approach. Data were collected through interviews, observations, and documentation at the Sharia Pawnshop in Bantaeng Regency and analyzed descriptively using normative Sharia and juridical approaches. The findings show that the Sharia Pawnshop in Bantaeng Regency is responsible for the loss of collateral items if the loss is caused by the pawnshop’s negligence. The responsibility is fulfilled through compensation based on the appraised value of the collateral items (marhun) in accordance with internal regulations and applicable laws. From the perspective of Islamic law, this responsibility is consistent with the principles of amanah (trustworthiness) and mas’uliyyah (responsibility) as regulated in the rahn contract and DSN-MUI fatwas, which require the pawn recipient (murtahin) to safeguard the collateral and provide compensation in case of loss due to negligence. The settlement mechanism also reflects the principles of justice and deliberation. Therefore, it can be concluded that the responsibility of Sharia Pawnshops for the loss of customers’ collateral items is in accordance with Islamic legal principles, although improvements in supervision and security systems are still needed to maintain public trust.
Co-Authors Andi Muhammad Aidil Elma Nayasari Taleb Fakhruddin Mansyur Farda Ningsi Fiqha Aulia Achsam Hurriah Ali Hasan Idrawahyuni Idrawahyuni Jasri, Jasri Mega Mustika Mohd Aizul Yaakob Nadia Arfan Novi Handayani Nur Afifah Hermawan Nurul Hidaya Nurwidiani Resky Amelya Putri S Ridwan Malik Ulil Amri