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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Edukasi Islami: Jurnal Pendidikan Islam REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Ekonomi, Akutansi dan Manajemen Nusantara JCAIP: Journal of Contemporary Applied Islamic Philanthropy
Harun Alrasyid
Universitas Muhammadiyah Palopo
Religion Automotive Engineering Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering

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PENGARUH KECERDASAN INTELEKTUAL DAN KECERDASAN SPIRITUAL DALAM MENDETEKSI FRAUD Harun Alrasyid; Rahmawati Rahmawati; Rahmad Solling Hamid
SUBSTANSI Vol 5 No 1 (2021): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.925 KB) | DOI: 10.35837/subs.v5i1.1294

Abstract

This research aims to find out the influence of intellectual intelligence and spiritual intelligence in detecting Fraud. The study was conducted at the office of the Inspectorate of The Luwu Kingdom. There were 89 respondents as samples in this study using sampling techniques in the form of saturated sampling methods or censuses. Method of retrieving data using questionnaires. Data analysis techniques use multiple linear regression analysis analysis with Statistical Packages for Social Science (SPSS). The results found that the entire hypothesis in the study had been significantly proven. This means that intellectual intelligence and spiritual intelligence have a positive and significant effect in detecting Fraud.  
Determinants of Digital Zakat Adoption among Generation Z in Indonesia Abdul Malik; Jasri; Harun Alrasyid; Siti Walida Mustamin
Journal of Contemporary Applied Islamic Philanthropy Vol. 4 No. 1 (2026): JCAIP
Publisher : Nuban Jagadhita Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62265/jcaip.v4i1.574

Abstract

Purpose: This study aims to examine the determinants of digital zakat adoption among Generation Z within the framework of Islamic philanthropy. Methodology: This study employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) based on data collected from 130 respondents in Makassar, Indonesia. Findings: The findings demonstrate that trust is the most dominant factor influencing digital zakat adoption, followed by technology use and financial inclusion, while financial literacy shows the weakest effect. The results indicate that trust exhibits the strongest influence, suggesting its central role in shaping digital zakat behavior. The study uncovers a behavioral paradox in which trust and technological convenience play a more significant role than financial literacy. These findings emphasize the importance of developing trust-based digital ecosystems to enhance participation in Islamic philanthropic practices. This study introduces a behavioral paradox in digital zakat adoption, showing that trust and technological convenience play a more dominant role than financial literacy in influencing Generation Z’s digital zakat behavior. This finding offers a new perspective within the discourse of Islamic philanthropic behavior in the digital era. The findings also provide practical implications for zakat institutions in designing transparent, secure, and user-friendly digital ecosystems to strengthen public participation in digital zakat practices.
AKUNTANSI PERNIKAHAN DALAM TRADISI UANG PANAI: STUDI ETNOGRAFI PADA BUDAYA BUGIS-MAKASSAR Harun Alrasyid; Devi Annisa; Poppy Ruddin
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 7, No 1 (2026): REMITTANCE JUNI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol7no1.1152

Abstract

This study aims to uncover the practice of wedding accounting within the Uang Panai tradition in the Bugis-Makassar community. The study employed a qualitative, ethnographic approach. Data were collected through in-depth interviews with three purposively selected married couples who had undergone traditional weddings in Makassar City using the Uang Panai tradition. The results indicate that Uang Panai is interpreted as a symbol of respect, responsibility, and honor (siri'), rather than as an economic transaction. From an accounting perspective, Uang Panai practices cannot be fully explained using conventional accounting concepts, such as income or expenses. Uang Panai represents a more social and symbolic form of accounting that emphasizes moral values, customary responsibility, and social harmony. These findings confirm that accounting operates not only within the realm of business and formal organizations but is also present in the practices of community cultural life.Penelitian ini bertujuan untuk mengungkap praktik akuntansi pernikahan dalam tradisi Uang Panai pada masyarakat Bugis-Makassar. Penelitian menggunakan pendekatan kualitatif dengan metode etnografi. Data dikumpulkan melalui wawancara mendalam terhadap tiga pasangan suami istri yang dipilih secara purposif yang telah menjalani pernikahan adat dengan tradisi Uang Panai di Kota Makassar. Hasil penelitian menunjukkan bahwa Uang Panai dimaknai sebagai simbol penghormatan, tanggung jawab, dan kehormatan (siri’), bukan sebagai transaksi ekonomi. Dalam perspektif akuntansi, praktik Uang Panai tidak sepenuhnya dapat dijelaskan menggunakan konsep akuntansi konvensional, seperti pendapatan atau beban. Uang Panai lebih merepresentasikan bentuk akuntansi sosial dan simbolik yang menekankan nilai moral, tanggung jawab adat, dan keharmonisan sosial. Temuan ini menegaskan bahwa akuntansi tidak hanya beroperasi dalam ranah bisnis dan organisasi formal, tetapi juga hadir dalam praktik kehidupan budaya masyarakat.
THE INFLUENCE OF ISLAMIC EDUCATION ON SHARIA FINANCIAL BEHAVIOR THROUGH ISLAMIC ECONOMIC LITERACY: THE MODERATING ROLE OF RELIGIOSITY Muh Yusuf Qamaruddin; Hadi Pajarianto; Harun Alrasyid
Edukasi Islami : Jurnal Pendidikan Islam Vol 15 No 01 (2026): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Institut Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v15i01.10794

Abstract

The rapid expansion of digital financial services has increased the importance of promoting Sharia-compliant financial behavior among Generation Z, yet the mechanisms through which Islamic education shapes such behavior remain insufficiently understood. This study investigates the influence of Islamic education on Sharia financial behavior through the mediating role of Islamic economic literacy while examining the moderating role of religiosity. A quantitative research design was employed using a cross-sectional survey of 150 Generation Z respondents in Palopo City, Indonesia. Data were collected through a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The results indicate that Islamic education has a significant positive effect on Islamic economic literacy, and Islamic economic literacy significantly enhances Sharia financial behavior. However, the direct effect of Islamic education on Sharia financial behavior is not significant, indicating that Islamic economic literacy fully mediates this relationship. Furthermore, religiosity significantly moderates the relationship between Islamic economic literacy and Sharia financial behavior, demonstrating that the influence of financial literacy on behavior varies according to individuals’ levels of religious commitment. The proposed model also exhibits substantial explanatory and predictive power, confirming the robustness of the integrated framework. These findings contribute to the Islamic education and Islamic finance literature by demonstrating that value-based education promotes ethical financial behavior primarily through the development of Islamic economic literacy rather than through direct influence. Practically, the study suggests that educational institutions and policymakers should strengthen Islamic economic literacy within Islamic education curricula while reinforcing religious values to foster sustainable Sharia financial behavior among Generation Z in the digital era.
DEVELOPING AN ISLAMIC HUMAN RESOURCE MANAGEMENT MODEL TO ENHANCE TEACHER PERFORMANCE THROUGH SPIRITUAL LEADERSHIP, DIGITAL COMPETENCY, AND ISLAMIC ORGANIZATIONAL CULTURE Suhardi M Anwar; Hadi Pajarianto; Harun Alrasyid; Elva Amrin
Edukasi Islami : Jurnal Pendidikan Islam Vol 15 No 01 (2026): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Institut Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v15i01.10795

Abstract

Digital transformation in education requires Islamic educational institutions to develop human resource management (HRM) systems that integrate Islamic values, spiritual leadership, and digital competency. Teachers as strategic educational assets require not only professional competence but also technological adaptability and internalization of Islamic organizational values. This study aims to develop an Islamic Human Resource Management (IHRM) model to enhance teacher performance through spiritual leadership, digital competency, and Islamic organizational culture. A quantitative approach with an explanatory research design was employed. The respondents consisted of 119 teachers from Islamic schools, Madrasah Tsanawiyah (MTs), and Madrasah Aliyah (MA) in Palopo City, Indonesia. Data were collected using a five-point Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results indicate that spiritual leadership and digital competency have positive and significant effects on IHRM and teacher performance. Teacher performance also significantly mediates the effects of spiritual leadership and digital competency on IHRM. However, Islamic organizational culture does not demonstrate a significant direct effect on IHRM and teacher performance. This study develops an IHRM conceptual model that integrates spiritual, digital, and Islamic value dimensions as strategic approaches to improving teacher performance in Islamic educational institutions.
Inggris Juwandariah Jubir; Harun Alrasyid
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1.1 (2026): SPECIAL ISSUE — AUGUST 2026
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v5i1.1.1249

Abstract

This study assesses the regional economic conditions of Luwu Raya prior to the proposed regional expansion by examining regional inequality and relative economic performance. A quantitative descriptive approach was employed using Gross Regional Domestic Product (GRDP) per capita at constant 2010 prices and population data for Luwu Regency, East Luwu Regency, North Luwu Regency, and Palopo City during 2014–2024. Regional inequality was measured using the Williamson Index, while regional economic positions were classified using Klassen Typology. The Williamson Index declined from 0.36 in 2014 to 0.33 in 2024, indicating a modest reduction in inequality from the moderate to the low category, although the change remained close to the 0.35 threshold. Klassen Typology placed Luwu Regency, North Luwu Regency, and Palopo City in Quadrant III and East Luwu Regency in Quadrant II; no region was classified in Quadrant I. These findings provide a baseline description of the heterogeneous regional economic structure of Luwu Raya and conditional economic considerations for the expansion agenda. They should not be interpreted as evidence of comprehensive expansion feasibility or as proof that expansion would improve growth, inequality, or welfare.
Co-Authors Abdul Malik Anwar, Suhardi M. Devi Annisa Elva Amrin Jasri Juwandariah Jubir Muh Yusuf Qamaruddin Pajarianto, Hadi Poppy Ruddin Rahmad Solling Hamid Rahmawati Rahmawati Siti Walida Mustamin