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The Effect Of Entrepreneurship Competence And Islamic Business Ethics On The Performance Of Micro And Small Enterprises (SMEs) Makassar Soumena, Fadly Yashari
Jurnal Ilmiah Ekonomi Islam Vol 10, No 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.11733

Abstract

The objective of this study is to (1) investigate the effect of entrepreneurial skills on the performance of micro and small enterprises (MSEs) in Makassar, (2) explore the implications of Islamic business ethics on the performance of MSEs in Makassar. The primary data were collected using questionnaires and multiple regression analysis. The population of this study were all participants of MSEs in Pasar Cidu, Makassar, and the sample used in this study consisted of 40 representatives, and the data obtained were analyzed by IBM SPSS Statistics 26. The results of this study indicate that (1) several business skills have a significant influence on the performance of SMEs, (2) some Islamic business ethics have a significant influence, and (3) both variables concurrently have a significant impact on the performance of SMEs in small and medium enterprises. So far, research findings suggest that entrepreneurial competence and Islamic business ethics strongly influence the performance of SMEs in Makassar. The significance of this study is to show that entrepreneurial ability has a substantial impact on the performance of SME participants. Likewise, Islamic business ethics influence consumers in making a purchase decision.
KEWIRAUSAHAAN DIGITAL DI INDONESIA: TINJAUAN BIBLIOMETRIK MENUJU KETAHANAN BISNIS ERA INDUSTRI 5.0 Patimari, Siti; Soumena, Fadly Yashari
Jurnal Bisnis Digital Vol. 3 No. 1 (2025): Jurnal Bisnis Digital, Vol. 3 No. 1 Mei-2025
Publisher : Prodi Bisnis Digital Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/j-bisdig.v3i1.3132

Abstract

Penelitian ini mengidentifikasi rendahnya literasi digital dan akses teknologi sebagai masalah utama dalam kewirausahaan digital di Indonesia. Tujuannya adalah untuk memetakan dinamika kewirausahaan digital dalam konteks transformasi ke Industri 5.0. Metode yang digunakan adalah pendekatan bibliometrik dengan data dari Dimensions, dianalisis menggunakan VOSviewer untuk visualisasi kolaborasi penulis dan institusi. Hasil menunjukkan peningkatan publikasi ilmiah dan kolaborasi internasional, dengan institusi seperti University of Granada sebagai pusat aktivitas. Penerapan teknologi digital terbukti meningkatkan efisiensi UMKM, terutama pascapandemi COVID-19. Saran yang diajukan meliputi peningkatan literasi digital melalui program pelatihan, penguatan kolaborasi lintas sektoral, dan pengembangan kebijakan inovasi teknologi untuk memperkuat ketahanan kewirausahaan digital di Indonesia.
INTEGRASI PENDEKATAN STEAM-VH DALAM BISNIS DIGITAL: ANALISIS BIBLIOMETRIK ATAS LITERATUR ILMIAH Faizal; Soumena, Fadly Yashari
Jurnal Bisnis Digital Vol. 3 No. 1 (2025): Jurnal Bisnis Digital, Vol. 3 No. 1 Mei-2025
Publisher : Prodi Bisnis Digital Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/j-bisdig.v3i1.3137

Abstract

Pertumbuhan teknologi digital menghadirkan tantangan dan peluang baru dalam bisnis, namun penerapan pendekatan interdisipliner STEAM-VH (Science, Technology, Engineering, Arts, Mathematics, Values, and Humanities) di Indonesia masih terbatas. Penelitian ini menganalisis perkembangan riset terkait integrasi STEAM-VH dalam bisnis digital melalui pendekatan bibliometrik dengan data dari berbagai database ilmiah. Analisis menggunakan VOSviewer memetakan kolaborasi penulis, institusi, serta tren dan tema penelitian. Hasilnya menunjukkan peningkatan publikasi sejak 2018, dengan fokus pada produk berbasis nilai kemanusiaan dan solusi teknologi humanistik. Tantangan yang dihadapi meliputi keterbatasan pemahaman, hambatan budaya, dan minimnya sumber daya. Penelitian ini merekomendasikan peningkatan kapasitas SDM, strategi inovatif untuk mengatasi hambatan budaya, serta kolaborasi multidisipliner antara akademisi dan praktisi guna mendorong inovasi dan keberlanjutan bisnis digital yang berlandaskan prinsip STEAM-VH secara menyeluruh dan efektif.
POLA HUBUNGAN BISNIS DIGITAL DALAM ERA INDUSTRI 5.0; KAJIAN ANALISIS BIBLIOMETRIK latippa, Andi hijratul Aswad; Soumena, Fadly Yashari
Jurnal Bisnis Digital Vol. 3 No. 1 (2025): Jurnal Bisnis Digital, Vol. 3 No. 1 Mei-2025
Publisher : Prodi Bisnis Digital Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/j-bisdig.v3i1.3166

Abstract

Era Industri 5.0 membawa perubahan signifikan dalam lanskap bisnis global, dengan penekanan pada integrasi teknologi digital yang semakin mendalam dan kehadiran teknologi biometrik sebagai komponen kunci dalam strategi bisnis. Penelitian ini bertujuan untuk mengkaji tren penelitian bisnis digital secara global dengan pendekatan biometrik deskriptif. Metode biometrik yang diterapkan dalam penelitian ini memungkinkan dilakukannya analisis mendalam terhadap pola perilaku konsumen dan interaksi pengguna dengan inovasi digital dalam konteks Industri 5.0. Analisis bibliometrik mengungkapkan bahwa negara-negara seperti China, Malaysia, dan Amerika Serikat merupakan kontributor utama dalam publikasi ilmiah di bidang ini, meskipun Inggris menonjol dalam hal dampak sitasi. Selain itu, institusi seperti Universiti Sains Malaysia dan University of Johannesburg menunjukkan jaringan kolaborasi riset yang luas. Di sisi lain, kelompok peneliti dari Yunani memperlihatkan struktur kolaborasi yang solid dengan kontribusi sitasi yang tinggi, sementara sebagian peneliti lain masih menunjukkan keterbatasan dalam jejaring kolaboratif.
Transparansi Dan Akuntabilitas Dalam Pelaporan Keuangan Syariah; Studi Pada Lembaga Keuangan Islam Di Indonesia Wahyuni, Wahyuni; Yashari Soumena, Fadly
Manajemen Keuangan Syariah Vol. 5 No. 1 (2025): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v5i1.3030

Abstract

This study aims to analyze the level of transparency and accountability in financial reporting at Islamic Financial Institutions (LKI) in Indonesia. Transparency and accountability are fundamental principles in Islamic finance to build stakeholder trust. This study explores how LKI's financial reporting practices in Indonesia implement these principles, including disclosure of financial and non-financial information, compliance with sharia accounting standards, and accountability mechanisms to stakeholders. The research method used is a qualitative descriptive approach with case studies on several LKIs in Indonesia. Data was collected through in-depth interviews with LKI management and analysis of financial statement documents. The results of the study are expected to provide a comprehensive overview of the challenges and opportunities in increasing transparency and accountability of Islamic financial reporting in Indonesia. The implications of this study are expected to contribute to the development of better Islamic financial reporting regulations and practices, thereby increasing trust and growth of the Islamic financial sector in Indonesia.  
PERAN AKUNTANSI SYARIAH DALAM MENINGKATKAN KINERJA KEUANGAN DAN KEPATUHAN TERHADAP PRINSIP ISLAM 089669130070 Rina; Fadly Yashari Soumena
JSE: Jurnal Sharia Economica Vol. 4 No. 2 (2025): April
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i2.1900

Abstract

Sharia accounting is an accounting system that operates according to Islamic law principles, integrating ethical and moral values in financial transactions. This study uses a qualitative method with a descriptive approach to explain the role of sharia accounting in improving the finances of Islamic financial institutions. The findings show that transparency and accountability are the main pillars, increasing stakeholder trust and reducing the risk of non-compliance. In addition, sharia-based financial planning helps institutions avoid prohibited practices such as usury, while encouraging investment in productive sectors. Sharia supervision and audits ensure compliance with Islamic principles, enhancing the integrity and reputation of the institution. Thus, sharia accounting not only functions as a performance measurement tool, but also strengthens the legitimacy of the institution in the eyes of the public.
TANTANGAN DAN PROSPEK PELAPORAN KEUANGAN SYARIAH DALAM MENINGKATKAN KEPERCAYAAN INVESTOR hasran, Katini; Yashari Soumena, Fadly
JSE: Jurnal Sharia Economica Vol. 4 No. 3 (2025): Juli
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i3.2054

Abstract

This study aims to analyze the challenges and prospects of Islamic financial reporting in enhancing investor confidence. Islamic financial reporting not only conveys financial information but also reflects adherence to Islamic principles such as justice, transparency, and social responsibility. This research uses a qualitative approach with a descriptive method through a literature review of financial reports, Islamic accounting standards, and relevant regulatory frameworks. The findings indicate that the main challenges in Islamic financial reporting include low financial literacy, lack of standardized reporting practices, limited human resources, and insufficient digital innovation. On the other hand, the prospects for Islamic financial reporting are promising, particularly with the support of information technology, digitalization, and integration with sustainability reporting. High-quality, transparent, and accountable reporting is proven to increase investor trust in Islamic financial institutions. Therefore, collaboration between regulators, industry, and academia is essential to promote adaptive, reliable, and Sharia-compliant reporting reforms.
Implementation of Twin Digital Technology for Marinery Management and Conservation on Sulampua: An Innovative Approach in Blue Economy Optimization Saumena, Fadly Yashari; Kamila, Alni Cahya
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 6 No. 3 (2024): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v6i8.5314

Abstract

This research explores the implementation of Digital Twin technology in tourism management and marine conservation in Sulawesi, Maluku and Papua (Sulampua) as an innovative approach to blue economy optimization. Digital Twin enables real-time digital modeling and simulation of the physical environment, improving the efficiency of natural resource management and tourism activities in a sustainable manner. The research method used Systematic Literature Review (SLR) to analyze related studies. The results show the great potential of this technology in supporting tourism management and marine conservation through real-time monitoring, prediction of environmental conditions, and data-driven decision-making. Challenges faced include limited technological infrastructure, lack of human resource capacity, resistance to adoption of new technologies, and coordination issues among stakeholders. Recommendations include increased investment in infrastructure, intensive training, and inclusive policy support to accelerate the adoption of Digital Twin technologies, supporting sustainable economic growth and marine ecosystem conservation in Sulampua.
Konsep Keadilan Harga Perspektif Ekonomi Islam Soumena, Fadly Yashari; Imran, Ihsan Nuari; Salsabila, Tertia
Ikhtisar: Jurnal Pengetahuan Islam Vol 4 No 1 (2024): Ikhtisar: Jurnal Pengetahuan Islam
Publisher : Institut Agama Islam Sumatera Barat Pariaman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55062//IJPI.2024.v4i1/431/5

Abstract

The study aims to examine more deeply the urgency of price-setting justice from an Islamic perspective. The study uses a library-based research method that analyzes sources of previous scientific literature. Through a review of previous literature, the study analyzes the role of prices, the purpose of pricing, and the method for pricing. In Islamic economic perspectives, prices are seen as the result of the interaction of supply and demand in markets governed by Islamic ethical principles. The concept of righteousness in Islam not only con-siders the aspect of profit but also takes into account the value of justice and morality. Islamic ethical principles also teach that economic actors should avoid exploitation and fraud in pricing. All forms of practices that are detrimental to others, such as monopolies and price manipulation, as well as stockpiling goods to become rare, are also prohibited in Islamic teachings. In Islam, it is affirmed that the owner of goods or services should not seek excessive profits or harm consumption. The principle of fairness guides the determination of prices that correspond to the intrinsic value of the goods or services offered, as well as paying attention to the purchasing power of the public. In this regard, prices should reflect moral and social values and not contradict the principles of justice and social balance. By developing the concept of price in Islamic eco-nomics, it is important to ensure that moral values and justice are embodied in every aspect of economic activity. Thus, Islamic economics provides a holistic view that takes into account the material and spiritual aspects of achieving the well-being of society in its entirety.
Institutional Framework and Regulatory Challenges in the Development of the Sharia Financial Sector in Indonesia: A Political Economy Perspective Soumena, Fadly Yashari; Anwar, Anas Iswanto; Arsyad, Rahmat; Laming, Ripa Fajarina; Bahasoan, Awal Nopriyanto
Jurnal Ar-Ribh Vol 6, No 2 (2023): Oktober 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i2.12812

Abstract

This study aims to examine the institutional framework and regulatory challenges in the development of the Sharia financial sector in Indonesia.The main objectives of this research are to analyze the role of government institutions and regulatory bodies, as well as to identify regulatory barriers, in order to strengthen the institutional framework and support the growth of the Sharia financial sector in Indonesia.This study utilizes qualitative research to analyze the institutional framework and regulatory challenges in Indonesia's Sharia financial sector from a political economy perspective. Data will be gathered from policy documents, legal regulations, government reports, academic publications, case studies, and expert interviews. The analysis will involve content analysis for policy documents and regulations, interview analysis, and descriptive analysis of statistical data on the sector's growth.Overall, the results of the analysis show that through this active participation, the Indonesian government hopes to strengthen Indonesia's image as the global financial center of Shariah and the country's economic position at the international level. Thus, the role of the Indonesian government in the Sharia financial sector is expected to continue to grow, provide greater benefits to Indonesians, and strengthen Indonesia's position at the international level. Increased intensive collaboration between governments, practitioners, and colleges in the form of development programs to produce competent human resources (HRM) finance. Providing stronger policy incentives and support The government needs to provide stronger incentives and policy support to develop Sharia finance in Indonesia. Encourage the development of innovative Sharia financial products.