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Azwar, Azwar

Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Author-ID : 628843

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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Optimizing Community Participation in Household Waste Management through Educational and Applied Workshop Lilyana Susan; Azwar Azwar
Jurnal Pengabdian Bakti Akademisi Vol. 3 No. 2 (2026): Jurnal Pengabdian Bakti Akademisi
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpba.v3i2.1263

Household waste management, particularly organic waste, has emerged as an increasingly urgent environmental issue, including in Makassar City. This activity aimed to enhance knowledge, awareness, and practical skills of community members, especially housewives, in processing organic waste into Eco-Enzyme as an environmentally friendly product. The program employed a participatory approach through interactive lectures, simulations, hands-on practice, and online mentoring via a WhatsApp group. The activity was implemented in the form of a workshop on 14 September 2025 in Makassar, involving approximately 20 participants. The results indicated an improvement in participants’ understanding of household waste management and their technical ability to independently produce Eco-Enzyme. In addition, initial behavioral changes were observed, including the adoption of waste segregation practices and a commitment to reducing the disposal of organic waste to landfills. This program contributes to the development of an applied and participatory community engagement model with the potential to be replicated in other regions to support sustainable waste management.

Artificial intelligence in public finance: A bibliometric exploration Azwar Azwar; Abur Hamdi Usman
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Vol. 11 No. 2 December 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.2059

Artificial intelligence (AI) is increasingly transforming public finance, influencing transparency, efficiency, and decision-making in government financial management. This study maps the research landscape on AI applications in public finance to identify dominant trends, including patterns in publication growth, commonly discussed topics, contributions from leading institutions and researchers, emerging areas of inquiry, and underexplored domains. The study utilizes bibliometric analysis of Scopus-indexed publications from 2015 to 2025. The results show rapid growth in research output, with dominant themes including AI applications in taxation, budgeting, performance forecasting, and financial integration, while emerging topics such as ethics, sustainable development goals, carbon emissions, and pandemic-related fiscal strategies are gaining prominence. Conversely, AI’s role in poverty alleviation, inflation control, and tax risk management remains underexplored. The findings suggest that AI can enhance audit capabilities, strengthen policy evaluation, and improve public sector accountability. Theoretically, this research expands the intersection of AI and public finance governance, while practically, it offers policymakers insights to prioritize AI-driven reforms. The novelty lies in providing a comprehensive bibliometric mapping that identifies strategic research gaps, guiding future studies toward areas with high potential for innovation and policy impact.

ANALISIS KESUKSESAN IMPLEMENTASI MODUL APPROWEB MENU CRM: STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA WATAMPONE Muh. Ihsan A.R.; Azwar Azwar
JURNAL INFO ARTHA Vol 8 No 2 (2024): Edisi November 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i2.2642

This research aims to evaluate the success of the Approweb module, especially the CRM menu/aspect and Trigger Data & Tester Data, based on the user's perspective using the Information Systems Success Model approach by DeLone & McLean (1992). This research uses a quantitative approach through component or variant-based Structural Equation Modeling (SEM) modeling techniques with Partial Least Square (PLS). The results of the research show that the implementation of the Approweb system/module (CRM and Trigger Data & Tester Data) at KPP Pratama Watampone has been empirically proven not to be completely running well and successfully based on the DeLone and McLean model indicators or approaches. Of the seven hypotheses proposed, not all of them are proven and acceptable. Therefore, it is hoped that DJP can continue to improve the quality of the system or module, considering that there are still several weaknesses in its use in the field.

Analisis Penetapan Jadwal Waktu Salat Subuh Wahdah Islamiyah Andi Muhammad Akhyar; Sirajuddin Sirajuddin; Azwar Azwar; Aswar Aswar; Andi Muhammad Akmal
JURNAL AT-TURAS Vol 9, No 1 (2022): Mu'amalah dan Hukum Islam
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/at-turas.v9i1.3265

The inclusion of prayer time is one of the valid requirements of prayer as explained in the Qur'an and hadiths of the Prophet (s). The Fajr prayer schedule issued by Wahdah Islamiyah is interesting to review because it is different from the official prayer schedule issued by the Ministry of Religious Affairs, Republic of Indonesia. This difference can have implications for the validity or absence of Fajr prayers and fasting performed by Muslims based on the schedule. This study aimed to analyze the method of determining the Fajr prayer schedule issued by Wahdah Islamiyah. This research is qualitative descriptive research through library study methods and content analysis. The results showed that Wahdah Islamiyah compiled its Fajr prayer schedule with a high-accuracy contemporary accounting method using VSOP87 algorithm. The location of markaz da'wah in Makassar City was chosen as the coordinate point of the calculation of the position of the sun. Wahdah Islamiyah's Fajr prayer schedule uses a sun altitude of 18 degrees below the horizon by adding a two-minute of iḥtiyāṭ. Based on the calculation, the Fajr prayer schedule of Wahdah Islamiyah has been accurately used in the Makassar City area

Konsep Produksi dalam Pemikiran Ibn Khaldūn: Analisis Teoretis dan Relevansinya bagi Ekonomi Islam Kontemporer: The Concept of Production in Ibn Khaldūn's Thought: Theoretical Analysis and Its Relevance for Contemporary Islamic Economics Azwar Azwar; Muslimin H. Kara; Askar Patahuddin
AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Vol. 5 No. 1 (2026): AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/al-qiblah.v5i1.2794

This study aims to describe the concept of production in Ibn Khaldūn’s thought, analyze its philosophical, normative, and historical foundations, and evaluate its relevance to the development of contemporary Islamic economics, particularly the halal industry. The study employs a qualitative-descriptive approach based on library research, using content analysis of Ibn Khaldūn’s Muqaddimah and related literature to examine the concept of production within the context of the modern economy. The findings indicate that, in Ibn Khaldūn’s perspective, production is an integral part of civilization (‘umrān) and is not merely understood as a technical process, but also as a social activity involving human labor, division of labor, social solidarity (‘asabiyyah), and institutional strengthening. His concept of production is rooted in Sharīʿah values such as justice and maṣlaḥah, and is shaped by historical and political experiences that form a comprehensive view of the relationship between state stability, productive capacity, and societal welfare. Furthermore, the study highlights that Ibn Khaldūn’s thought remains highly relevant to contemporary Islamic economics. Its principles can serve as a foundation for strengthening the halal industry through improving human capital quality, institutional governance, halal certification, access to Islamic finance, and equitable fiscal policies. Therefore, Ibn Khaldūn’s concept of production offers a rich and applicable analytical framework for sustainable Islamic economic development. The implication is that this framework can be used as a conceptual basis for formulating policies and strategies for sustainable and socially oriented halal industry development.

Islamic Green Finance dalam Perspektif Pembangunan Daerah: Analisis Potensi Sektor Unggulan, Kesesuaian Maqāṣid al-Syarī‘ah, dan Kesiapan Ekosistem Lokal di Kota Makassar: Islamic Green Finance in the Perspective of Regional Development: An Analysis of Leading Sector Potentials, Alignment with Maqāṣid al-Sharī‘ah, and the Readiness of the Local Ecosystem in Makassar City Azwar Azwar; Khaerul Aqbar
AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Vol. 5 No. 2 (2026): AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/al-qiblah.v5i2.2997

The growing urgency of sustainable development and the need to integrate economic, environmental, and Sharī‘ah values drive the development of Islamic Green Finance (IGF) at the regional level; however, integrative studies on leading sectors, maqāṣid al-sharī‘ah, and ecosystem readiness remain limited, particularly in the context of Makassar City. The study pursues three objectives: (1) identifying leading sectors suitable for IGF based on economic value, environmental sustainability, and compatibility with Islamic financial instruments; (2) assessing their alignment with maqāṣid al-sharī‘ah; and (3) evaluating the readiness of the local ecosystem while formulating an integrative, locally grounded strategic framework. A qualitative descriptive-exploratory approach was employed. The maqāṣid al-sharī‘ah assessment applied a normative framework, while ecosystem readiness was examined through thematic analysis of regulatory, institutional, capacity, and societal dimensions. The findings indicate that IGF holds strong potential as a sustainable development instrument in Makassar. Key sectors include renewable energy and waste management, sustainable agriculture and fisheries, halal tourism, and ecosystem rehabilitation. These sectors align with green economy principles and demonstrate compatibility with Islamic finance. Normatively, IGF supports the objectives of maqāṣid al-sharī‘ah, particularly in preserving life, wealth, the environment, and future generations. The local ecosystem shows a positive trajectory, supported by government commitment, emerging industry practices, institutional capacity, and growing public awareness. However, challenges remain in regulatory support, product innovation, institutional capacity, and financial literacy. The study proposes a four-pillar framework: regulatory strengthening, innovative financial instruments, capacity enhancement, and community engagement, implemented through multi-stakeholder collaboration to advance inclusive and sustainable regional development.

Pemungutan Pajak Negara dalam Perspektif Hukum Islam: Studi Komparasi Pendapat Imam Ibnu Ḥazm dan Imam al-Gazālī: State Tax Collection in Islamic Law Perspective: A Comparative Study of the Opinions of Imam Ibn Ḥazm and Imam al-Gazālī Muhammad Yusram; Sayyid Tashdiq; Firmansyah Firmansyah; Azwar Azwar
AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Vol. 5 No. 4 (2026): AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/qiblah.v5i4.3410

This study aims to examine and understand the views of Imam Ibn Ḥazm and Imam al-Ghazālī regarding the legality of state taxation in Islam and their relevance to the fiscal policies of modern states. The study employs a library research method using a descriptive qualitative approach combined with a normative juridical perspective. The analysis is conducted by exploring the methodological and argumentative differences between the two scholars and relating their views to the fiscal needs of contemporary states in establishing an equitable taxation system. The findings reveal that, first, Imam Ibn Ḥazm rejects the imposition of taxes beyond zakat due to the absence of explicit textual evidence in Islamic law, whereas Imam al-Ghazālī permits the collection of additional taxes under exceptional circumstances for the sake of public welfare (maṣlaḥah), provided that such taxation is just, proportional, and temporary. Second, the perspectives of these two scholars are complementary in nature: Ibn Ḥazm’s approach serves as a normative safeguard against the potential abuse of fiscal authority, while al-Ghazālī’s approach is more adaptable and applicable to addressing the fiscal demands of modern states. The integration of these perspectives may provide both a normative and ethical foundation for developing an Islamic taxation system that is legitimate, equitable, and contextually relevant. The implication of this study is that the maṣlaḥah-based approach can enrich the methodology of Islamic legal reasoning (istinbāṭ al-aḥkām) in addressing contemporary taxation issues. These findings underscore the importance of formulating fiscal policies that are fair, context-sensitive, and firmly grounded in the principles of Islamic law.

Advancing Zakat Performance through a Triple Helix Framework: An ANP-Based Prioritization of Solutions from South Sulawesi-Indonesia Azwar Azwar; Abur Hamdi Usman; Hassan Shakeel Shah; Mutsalim Khareng; Lilly Suzana Shamsu
NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam Vol. 12 No. 1 (2026): NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/nukhbah.v12i1.2998

As an essential component of Islamic social finance, zakat possesses considerable potential to reduce poverty and promote inclusive socio-economic development. However, the performance of zakat management remains suboptimal in many regions due to persistent governance challenges involving multiple stakeholders. This study aims to identify and prioritize strategic solutions for improving zakat performance in South Sulawesi, Indonesia, using the Analytic Network Process (ANP) within a Triple Helix governance framework. An exploratory sequential mixed-methods design was employed, in which qualitative findings were used to identify and validate governance determinants before being incorporated into the ANP model for priority analysis. The findings indicate that government-based solutions constitute the highest strategic priority, particularly strengthening regulatory certainty and policy support. Institutional reforms, including improvements in transparency, accountability, governance, and service quality, rank second, while community-based initiatives focusing on zakat literacy and public engagement serve as complementary priorities for sustainable zakat development. These results demonstrate that improving zakat performance requires coordinated and synergistic collaboration among government, zakat institutions, and society rather than isolated interventions by individual stakeholders. Methodologically, this study contributes by integrating the Triple Helix governance framework with the ANP approach to generate evidence-based strategic priorities for zakat governance. The proposed framework provides practical guidance for policymakers and zakat management organizations in designing integrated governance strategies to maximize the socio-economic impact of zakat.

Formulating Islamic Da‘wah Strategies for Generation Z in Indonesia: a SWOT Analysis Azwar Azwar; Abur Hamdi Usman; Mohd Farid Ravi Abdullah
Al-madinah: Journal of Islamic Civilization Vol. 2 No. 2 (2025): Al-madinah: Journal of Islamic Civilization
Publisher : Pusat Pengkajian dan Pengembangan Islam Jakarta (PPIJ)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70901/5hzczr93

This study aims to identify the strengths, weaknesses, opportunities, and threats (SWOT) of Islamic da‘wah targeting Generation Z (Gen-Z) in Indonesia, focusing on the formulation of innovative and adaptive strategies. Employing a qualitative descriptive-analytical method, the research draws on participatory observation and document analysis. The findings show that Islamic da‘wah has significant strengths in adapting to digital platforms such as social media and video-sharing apps, with visually engaging content that resonates with Gen-Z. Community-based approaches also foster emotional engagement with Islamic values. However, weaknesses remain, including limited digital literacy among preachers and the lack of structured, consistent content. Conventional da‘wah models are often too formal, making them less appealing to Gen-Z’s preference for interactive and expressive communication. Opportunities lie in the expansive reach of digital media and Gen-Z’s growing interest in social and global issues. Da‘wah that promotes values like justice, compassion, and social responsibility aligns with Gen-Z’s concerns. Nevertheless, several threats challenge the effectiveness of da‘wah, including the unregulated flow of online information, exposure to misleading or radical content, and the influence of pop culture and hedonism, which can fuel skepticism toward religious symbols. Social polarization further necessitates inclusive and non-dogmatic approaches. The study concludes that effective da‘wah strategies should strengthen digital competencies among da'i, develop structured content, and align messaging with Gen-Z’s digital culture while emphasizing Islam’s universal values. A strategic, contextual approach is essential for ensuring that Islamic da‘wah remains relevant, engaging, and impactful for Gen-Z.

Institutionalizing zakat as state revenue: What does the literature reveal? A PRISMA-based systematic review Azwar Azwar; Abur Hamdi Usman; Humaira Ahmad
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 2 (2026): Issue in Progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i2.2641

Recent debates on fiscal reform have increasingly explored alternative sources of public revenue, particularly in Muslim-majority countries where zakat is considered a potential complement to conventional taxation. This study aims to systematically synthesize international literature on the institutionalization of zakat within state revenue and public finance systems using a PRISMA-based systematic literature review. A qualitative thematic synthesis was conducted on 21 Scopus-indexed publications published between 2003 and 2025. The findings reveal a post-2015 shift from predominantly normative and fiqh-based discussions toward institutional, legal, and macro-fiscal analyses, although empirical fiscal evidence remains limited. Four institutional models emerge from the literature: state-administered, hybrid tax–zakat integration, decentralized regional, and complementary non-state welfare. Across these models, zakat is recognized as a pro-poor and potentially countercyclical fiscal instrument, but its effectiveness depends on governance quality, regulatory harmonization, and public trust. Overall, the literature supports the normative, legal, and economic legitimacy of integrating zakat into public finance while highlighting the need for stronger institutional accountability and more robust empirical research.

Co-Authors Abd. Rahim Yunus Abdi Wijaya, Abdi Abdullah, Mohd Farid Ravi Abdurahman Abdurrahman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Abur Hamdi Usman Achmad Abubakar Achmad Noerkhaerin Putra Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Achmat Subekan Adji Suradji Muhammad Adji Suradji Muhammad Ahmad Nurhadi Akkas Akhmad Hanafi Dain Yunta Akhmad Hanafi Dain Yunta Akhmad Hanafi Dain Yunta Akhyar, Andi Muh. Akrama Hatta Ali Djamhuri Ali Said Amiruddin K. Amriani, Tenry Nur Amriani, Tenry Nur Andi Ahmad Mappangaja Andi Muhammad Akmal Andi Wawan Mulyawan Andi Wawan Mulyawan Andi Wawan Mulyawan Aqbar, Khaerul Arfan Arifuddin Arfan Arifuddin Arif Mashuri Arifuddin Ahmad Arifuddin, Arfan Ashar Ashar Askar Patahuddin Askar Patahuddin Asri asri Aswanto Muhammad Takwi Hede Aswar Aswar Aswar, Aswar Awal Rifai Awal Rifai Azwar Azwar Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah Bayu Taufiq Possumah, Bayu Taufiq Darmanto Darmanto Dewi Indriani Dewi Indriani Edil Wijaya Nur Edy Sofyan Fadhlan Akbar Fakhri Sungit Fakhrizal Idris Firmansyah Firmansyah Fitriana Hamzah Khaeriyah Haris Premadi Hassan Shakeel Shah Hendra Wijaya Hendra Wijaya Henri Priamukti Humaira Ahmad Humaira Ahmad Ihwan Wahid Minu Irsyad Rafi Iskandar Iskandar Iskandar Iskandar Ita Hartati Ita Hartati Jamaluddin Jamaluddin Jamaluddin Majid Jumadil Saputra Kamus Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Khaerul Aqbar Laode Nursyah Dendi Lilly Suzana Shamsu Lilly Suzana Shamsu Lilly Suzana Shamsu Lilyana Susan Lilyana Susan M. Amirullah M. Kasim M. Kasim Mahmuddin, Ronny Mas’ud, Bulqia Mazlan Ibrahim Moh. Fadli Mohammad Yudithama Al Kautsar Mohd Farid Ravi Abdullah Mohd Farid Ravi Abdullah Mohd Farid Ravi Abdullah Mohd Farid Ravi Abdullah Mohd Farid Ravi Abdullah Mohd Farid Ravi Abdullah Mohd Farid Ravi Abdullah Muh. Ali Akbar Muh. Arfah Herwin Muh. Ihsan A.R. Muh. Ihsan A.R. Muh. Rezky Pratama Muh. Riandika Muh. Syukur S. Muh. Usman Muhammad Akram Puang Endek Muhammad Ammar Naufal Muhammad Fakhrur Razi Shahabudin Muhammad Hudzaifah Muhammad Ikhsan Muhammad Ikhsan Muhammad Ikhsan Muhammad Ikhsan Muhammad Irham Muhammad Muhammad Muhammad Ridwan Muhammad Yusram Muhammad Yusram Muhammad Yusram Mukran H. Usman Mukran H. Usman Mukran H. Usman Musa, Zahari Mahad Muslimin H. Kara Mutahharah Mutahharah Mutahharah, Mutahharah Mutsalim Khareng Mutsalim Khareng Nabilah Al Azizah Nasir, Mohd Norzi bin Nasrul Nasrul Nasrullah Bin Sapa Nur, Chamdar Rabiah Al-Adaliah Rafi, Irsyad Rahmaluddin Saragih Rahmat Kurniawan Rahmat Rahmat Rahmat Rahmat Rifai, Awal Ronny Mahmuddin RR. Ella Evrita Hestiandari Saddang, Muhammad Saharuddin Saharuddin Saharuddin Samsuddin Samsuddin Saragih, Rahmaluddin Saragih, Rahmaluddin Saragih, Ramaluddin Saragih, Ramaluddin Sayyid Tashdiq Siradjuddin Sirajuddin Sirajuddin Sirajuddin Sirajuddin Sitti Aisyah Kara Sri Mahendra Satria Wirawan Subekan, Achmat Subekan, Achmat Subekan, Achmat Sulkifli Herman Sumarlin Sumarlin Susmihara Syaibani Mujiono Syandri Syandri Syandri, Syandri Syarul Azman Shaharuddin Tenry Nur Amriani Tenry Nur Amriani Tenry Nur Amriani Usman, Abur Hamdi Usman, Mukran H. Wahyu Dwi Agung Priyo Susila Wijaya , Hendra Zahari Mahad Musa

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