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All Journal Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Islamic Banking and Finance Jurnal Akuntansi dan Keuangan Syariah Ascendia: Journal of Economic and Business Advancement
masyhuri masyhuri
Institut Agama Islam Negeri Bone
Religion Economics, Econometrics & Finance

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STRATEGI PEMASARAN INDUSTRI BATU BATA MERAH DALAM MENINGKATKAN EKONOMI KELUARGA PERSPEKTIF EKONOMI ISLAM masyhuri masyhuri; nur syarinah
AL-KHARAJ Vol 2, No 1 (2022)
Publisher : IAIN BONE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/alkharaj.v2i1.3107

Abstract

This article discusses the marketing strategy of the red brick industry in improving the family economy from an Islamic economic perspective (study on the Bukaka red brick business, Bone Regency). The red brick business today does have opportunities that have been reduced due to the presence of light bricks, the quality and quantity of the product is not met and the marketing strategy is mediocre. This study aims to find out how the concept of the marketing strategy of the red brick industry in improving the family economy in the Bukaka red brick business of Bone Regency and how Islamic economic views regarding the marketing strategy of the red brick industry in improving the family economy in the Bukaka red brick business of Bone Regency.Based on the research objectives above, the type of research used is field research (Field Research) with qualitative methods that describe a complete picture of something being researched. The researcher collected data from the field according to the problems related to this article. Data collection techniques used are observation, interviews and documentation.The results of this study indicate that the marketing strategy carried out by the Bukaka red brick business in Bone Regency is to apply the Marketing Mix principle or marketing mix that does not conflict with Islamic values. And also follow the marketing practices of the Prophet Muhammad SAW. In accordance with the nature of the Prophet Muhammad, namely: Siddiq, Amanah, Tabligh, Fathanah. With these values, the Bukaka red brick business in Bone Regency is able to continue to exist and thrive in the midst of competitive competition. 
STRATEGI PEGADAIAN DALAM MEMPERTAHANKAN EKSISTENSI MELALUI PEMBIAYAAN UMKM DIERA PANDEMI PERSPEKTIF ISLAM Masyhuri Masyhuri; Nurfatina Dilla; Muammar Hasri
Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Vol 3, No 1 (2023)
Publisher : IAIN BONE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/alkharaj.v3i1.4507

Abstract

AbstractThis article discusses the strategy of pawnshops in maintaining their existence through MSME financing in the pandemic era based on an Islamic perspective. This study aims to find out the strategy implemented by PT Pegadaian UPC Mare in attracting MSME customers in improving the welfare of the surrounding community, one of which is by offering superior products/financing from Pegadaian UPC Mare.This type of research used by researchers using a qualitative approach. The data is concluded through direct observation of the company through observation, direct interviews with employees and customers and documentation at PT. Pawnshop UPC Mare.Based on data collection at PT Pegadaian UPC Mare can be concluded that the strategy undertaken is to offer quality products, provide good services according to customer wishes, provide guarantees for the safety of goods, offer business capital quickly and easily and carry out promotions through online media or word of mouth. Though in an Islamic point of view, in doing each business action, most extreme exertion is required in getting business objectives and obviously focusing on the signs that are permitted in Islam while as yet making the idea of ta'awun, tafahum in exercises, so it will by implication ensure a business substance actually exists.AbstrakArtikel ini membahas strategi pegadaian dalam mempertahankan eksistensi melalui pembiayaan UMKM diera pandemi berdasarkan perspektif islam. Penelitian ini bertujuan untuk mengetahui strategi yang dilakukan oleh PT Pegadaian UPC Mare dalam menarik minat nasabah UMKM dalam meningkatkan kesejahteraan masyarakat sekitar yaitu salah satunya dengan menawarkan produk/pembiayaan unggul dari Pegadaian UPC Mare.Jenis penelitian yang digunakan yaitu kualitatif dengan jenis penelitian lapangan (field research) dengan menggunakan tekhnik wawancara. Jenis data yang digunakan yaitu data primer dan data sekunder. Tekhnik analisis data yang digunakan menggunakan model miles and huberman yaitu Reduksi data, tampilan data, dan penarikan/verifikasi kesimpulan.Berdasarkan pengumpulan data pada PT. Pegadaian UPC Mare dapat disimpulkan bahwa strategi yang dilakukan yaitu pelayanan prima berupa  menawarkan produk yang berkualitas, memberikan pelayanan/jasa yang baik sesuai keinginan nasabah, memberikan jaminan atas keamanan barang, menawarkan modal usaha secara cepat dan mudah dan melakukan promosi melalui media online atau word of mount. Sedangkan dalam perspektif islam memandang dalam menjalankan setiap aktivitas bisnis diperlukan ikhtiar maksimal dalam memperoleh tujuan bisnis dan tentunya memperhatikan rambu-rambu yang diperbolehkan dalam islam dengan tetap menjadikan konsep ta`awun, tafahum dalam beraktivitas, sehingga secara tidak langsung akan menjamin suatu entitas bisnis tetap eksis (going concern). 
RASIONALISASI PEMANFAATAN DANA ZIS DALAM UPAYA MEMBANGKITKAN KESADARAN UMAT (STUDI LAZNAS PADA KOTA MAKASSAR) Masyhuri Masyhuri
Islamic Banking and Finance Vol 1, No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ibf.v1i1.2993

Abstract

ABSTRACT Utilization of ZIS Funds in Economic Empowerment of the People in Makassar City. The purpose of this study is to: (1) analyze the concept of using ZIS funds by the Amil Zakat Institution (LAZNAS) in empowering mustahik in empowered villages assisted by Rumah Zakat in Makassar city. (2) analyzing the Mustahik Empowerment Concept in Islamic Philanthropy in Reducing Poverty. (3) to find out the Inhibiting Factors and Challenges of Rumah Zakat in Empowering Mustahik in Makassar City in the empowered village of Rumah Zakat Representative of South Sulawesi. This study uses a qualitative approach based on the interpretive paradigm ofwithout using interviews. The data were analyzed using the Miles and Huberman model, which included the data reduction stage, the data display stage, and the conclusion drawing/verification stage. The results of this study indicate that the concept of using ZIS funds in empowering the people's economy and the concept of empowering mustahik in reducing poverty in the assisted villages of zakat houses in Makassar city have been carried out well. Although there are still some obstacles that need to be addressed, namely the existence of a production house as a center for economic empowerment of the people, product marketing innovations for mustahiq members, and collaboration with all levels of society. Keywords: Accountability, Utilization of ZIS Funds, Amil Zakat Institutions (LAZNAS), Concept of People's Economic Empowerment, Poverty
ANALISIS REALITAS SUSTAINABILITY PADA GLOBAL REPORTING INITIATIVE (GRI) BERDASARKAN PERSPEKTIF CRITICAL ACCOUNTING STUDY Masyhuri Masyhuri; Tiara Eka Prastiwi
Jurnal Akuntansi dan Keuangan Syariah (Jurnal Akunsyah) Vol 3, No 1 (2023): Vol. 3 No. 1 Juni 2023
Publisher : Program Studi Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/akunsyah.v3i1.4244

Abstract

Banyaknya kerusakan lingkungan akibat aktivitas perusahaan kian mengkhawatirkan dalam upaya memaksimalkan keuntungan. Tujuan dari penelitian ini adalah untuk mengetahui (1) pemaknaan realitas sustainability pada Global Reporting Initiative berdasarkan perspektif critical accounting study pada perusahaan PT Kaltim Prima Coal (2) pemaknaan realitas sustainability pada Global Reporting Initiative berdasarkan perspektif critical accounting study pada perusahaan PT Freeport Indonesia.  Metode penelitian ini yaitu penelitian kualitatif dengan  paradigma kritis khususnya  paradigma critical humanism perspektif habermas. Data yang  digunakan  dalam  riset  ini  adalah  data sekunder  sebagai   laporan  keberlanjutan  GRI, berita online, BEI yaitu  PT Katim  Prima  Coal (KPC) dan PT Freeport  Indonesia.Penelitian ini menunjukkan bahwa kedua perusahaan telah mengungkapkan tanggung jawab ekonomi bisnis, sosial, dan aspek lainnya yang tercermin dalam laporan keberlanjutan. Meskipun demikian, ada berbagai penemuan dari kedua organisasi pertambangan tersebut dimana retorika yang disajikan dalam bentuk teks naratif dalam laporan keberlanjutan PT Kaltim Prima Coal dipandang sebagai retorika yang positif dan memahami realitas keberlanjutan sebagai keberlanjutan kemanusiaan. Berbeda dengan PT Freeport Indonesia yang menggunakan retorika berupa teks naratif dalam laporan  keberlanjutannya, yang dianggap retorika negatif karena bahasa yang digunakan hanya bertujuan untuk mempengaruhi masyarakat dengan menggunakan bahasa yang berlebihan dan seringkali menyembunyikan fakta atau kenyataan yang sebenarnya.
Analisis Konseptual Tata Kelola dan Tindak Lanjut Pengelolaan Pondok Pesantren Bani Huzaifah dalam Meningkatkan Transparansi dan Akuntabilitas Annisa Annisa; Nur Aznisyah; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/jd1kyp16

Abstract

This study conceptually examines the governance and follow-up management of the Bani Huzaifah Islamic Boarding School in order to strengthen the transparency and accountability of the institution, given the increasing public demand for information disclosure and administrative order in religious educational institutions. The approach used is descriptive qualitative based on literature study, with data sources in the form of regulations from the Ministry of Religious Affairs, pesantren institutional documents, and previous studies related to pesantren management, good governance, internal audit, and public accountability. The results of the study show that many Islamic boarding schools, including Bani Huzaifah, still face challenges in the form of simple financial records, limited administrative human resources, minimal use of technology, and weak documentation and follow-up monitoring mechanisms. The discussion emphasizes the importance of strengthening organizational structures, developing SOPs, implementing digital systems, and conducting continuous audits balanced with stakeholder involvement. This study concludes that modern, documented, and value-based pesantren governance is a key prerequisite for transparency and accountability, which can enhance public legitimacy and institutional sustainability.
Harta sebagai Amanah dalam Akuntansi Syariah: Implikasi Konseptual terhadap Pengakuan, Pengukuran, dan Pengungkapan Nilai Riski Fadilah; Muhammad Abrar; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/yg8rcj81

Abstract

This study discusses assets as a trust in Islamic accounting and its implications for the recognition, measurement, and disclosure of asset values. In Islamic tradition, assets are not merely the property of individuals, but rather a trust that must be managed responsibly for the benefit of the community, so that Islamic accounting requires a different conceptual approach from conventional accounting. This study uses a descriptive qualitative approach with literature review and conceptual analysis, examining primary and secondary literature related to the principles of trust, ownership, and sharia reporting practices. The results of the study show that asset recognition must consider normative ownership and social functions, asset measurement needs to integrate financial dimensions and social benefits, while the disclosure of trust asset values is still low, as seen in waqf institutions, where only 2.08% publish financial reports. In conclusion, sharia accounting serves as an instrument of transparency and accountability that combines economic, ethical, and social values, so that assets can be managed fairly and responsibly in accordance with sharia principles.
Analisis Tantangan dan Peluang Pengembangan Akuntansi Syariah Untuk Meningkatkan Kinerja UMKM di Indonesia Rais Abrar Syam; Nur Afinah Syakilah; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/jmh1zf06

Abstract

This study aims to analyze the challenges and opportunities of developing Islamic accounting in improving the performance of MSMEs in Indonesia, given the strategic role of MSMEs as the backbone of the national economy and the urgent need for a financial management system that is transparent, accurate, and in accordance with Islamic principles. The research uses a descriptive qualitative approach with a literature review method to collect and analyze literature related to the application of Islamic accounting, implementation constraints, and relevant development strategies for MSMEs. The results of the study show that although MSMEs have begun to adapt to digitalization, the majority still use manual recording and face obstacles in literacy, costs, infrastructure, and understanding of sharia principles, while implementation opportunities arise from MSME interest, support from sharia financial institutions, access to halal markets, digitalization, and support networks. In conclusion, the development of Islamic accounting integrated with literacy, technology, and institutional collaboration strategies can improve the professionalism, transparency, and financial performance of MSMEs in a sustainable manner, while strengthening the legitimacy of businesses in modern and halal markets.
Peran Audit Internal dalam Meningkatkan Keandalan Pengelolaan Aset Tetap melalui Efektivitas Pengendalian Internal pada Entitas Bisnis Anggun Suryani Hasmal; Atika Syahra; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/n9qpqf46

Abstract

This study aims to analyze the role of internal audit in enhancing the reliability of fixed asset management through the effectiveness of internal control within business entities. Fixed assets hold strategic value and directly influence operational sustainability, thereby requiring accurate systems of supervision, record-keeping, and reporting. Various studies indicate that weaknesses in documentation, physical oversight, and inconsistent procedural implementation often become sources of unreliable asset information. Through a comprehensive literature review, this research identifies that internal audit plays a significant role in assessing and strengthening the effectiveness of internal control by conducting compliance testing, asset verification, and identifying risks in asset recording. The reviewed literature demonstrates a mutually reinforcing relationship between internal audit and internal control, in which effective controls support audit quality, while internal audit ensures that control procedures are consistently implemented. Moreover, internal audit provides operational recommendations that enhance the accuracy, security, and accountability of fixed asset management. This study affirms that internal audit is a crucial element of corporate governance, contributing directly to the reliability of financial reporting and the long-term effectiveness of asset management.
Analisis Konseptual Implementasi Akuntansi Syariah terhadap Keberlanjutan, Etika, dan Kepercayaan dalam Pelaporan Keuangan Andinah Alfia Azzahra; Andi Devtriana Alya Nabila; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/1w9h3536

Abstract

This study presents a conceptual analysis of the implementation of Sharia accounting and its contributions to sustainability, ethics, and trust in financial reporting. The significant growth of the Islamic finance industry in Indonesia, with total Sharia banking assets reaching IDR 892 trillion in 2023, underscores the urgency of adopting transparent reporting systems grounded in Islamic value principles. The study integrates literature on fundamental Sharia accounting principles, social responsibility, and ethical governance to examine the relationship between Sharia-compliant reporting and the enhancement of stakeholder trust. A qualitative descriptive approach through literature review is employed to map how principles of justice, integrity (amanah), and accountability strengthen the reliability of financial statements while promoting the sustainability of Sharia financial institutions. The findings indicate that Sharia accounting has the potential to serve as a reporting framework that not only meets professional standards but also internalizes moral and spiritual values, thereby reinforcing public trust and supporting a sustainable Islamic financial ecosystem.
Peran Audit Berbasis Teknologi Informasi dalam Deteksi Fraud: Penguatan Proses Audit Internal dan Kompetensi Auditor di Era Transformasi Digital Jawziyah Khaerullah; Peri Peri; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/s94ab730

Abstract

The rapid acceleration of digital transformation has shifted the paradigm of internal auditing from conventional manual procedures toward technology-driven approaches that enable stronger fraud detection capabilities. This study examines the strategic role of information technology based auditing in enhancing fraud detection, reinforcing internal audit processes, and strengthening auditor competencies within increasingly complex organizational environments. The integration of digital audit tools, data analytics, and automated testing mechanisms provides auditors with broader insight into transactional patterns, real-time monitoring, and improved accuracy in identifying financial irregularities. Furthermore, the development of auditor skills through digital training programs significantly supports the reliability of audit outcomes and ensures that professionals are equipped to evaluate emerging risks. Empirical evidence and literature trends indicate that organizations adopting digital audit practices experience higher efficiency, reduced procedural errors, and strengthened internal control structures. Overall, this study highlights the importance of combining advanced technological systems with competent human resources to ensure a more responsive, preventive, and value-added auditing framework in the digital era.
Co-Authors Agus Setiawan Ahmad Afreza Bahri Akbar Aprian H Alamsyah Alamsyah Andi Devtriana Alya Nabila Andi Kamilah Zahra Andinah Alfia Azzahra Anggun Suryani Hasmal Annisa Annisa Atika Syahra Efa Fadillah Fahmi Andika Febri Andany Fitrah Sakinah Gading Rayhan Al-Ikbar Hasriady Hasriady Imma Imma Jawziyah Khaerullah Karmila Karmila Madinatul Munawwarah Muammar Hasri Muh. Az’har Muh. Rijal Muhammad Abrar Nur Afinah Syakilah Nur Aznisyah Nur Hikmah nur syarinah Nuranjani Nuranjani Nurfatina Dilla Nurul Annisa Peri Peri Rais Abrar Syam Riski Fadilah Rohana Rohana Roy Sakti Prasetya Sahrul Ramadhan Samihah Ulvah Septiani Wulan Purnamasari Tia Permatasari Tiara Eka Prastiwi Tri Aryana Ulfa Sari Wahyu Ardiman