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The Role of Zakat in the Islamic Economy: A Case Study on Zakat Literacy in Parepare, Indonesia Alifkah, Ayu; Hannani, Hannani; Damirah, Damirah; Semaun, Syahriyah; Bahri, Andi
Jurnal Ilmu Manajemen Profitability Vol. 9 No. 2 (2025): AGUSTUS 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/9jdt6f62

Abstract

Zakat is not only an act of worship to Allah but also a vital instrument for enhancing social welfare when managed effectively. In Ajatappareng, the potential for zakat is substantial; however, actual collections have yet to meet targeted levels. This shortfall is largely attributed to limited understanding and awareness among potential payers. This study aims to examine the collaborative governance process in zakat management by BAZNAS Ajatappareng. The research adopts the collaborative process framework of Ansell and Gash, which includes four dimensions: initial conditions, leadership, institutional design, and collaborative process. A qualitative phenomenological approach was employed, with data collected through observation, interviews, and supporting documents. Informants were selected via purposive sampling, and data analysis followed three stages: reduction, presentation, and conclusion drawing. Findings indicate that while BAZNAS Ajatappareng has engaged in collaborative efforts with multiple stakeholders, certain aspects particularly human resource capacity and impact assessment remain suboptimal. The study recommends adopting best practices from other BAZNAS branches with proven success in zakat collection to strengthen future collaborative strategies.
Analysis of BAI' Muzayadah in the Auction of Collateral Items at the State Property and Auction Services Office (KPKNL) Imamah, Ayu Nur; Semaun, Syahriyah; Muliati, Muliati; Islamulhaq, Islamulhaq; Bahri, Andi
Jurnal Ilmu Manajemen Profitability Vol. 9 No. 2 (2025): AGUSTUS 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/qm3hmb84

Abstract

This study analyzes Bai’ Muzayadah in the auction of collateral assets at KPKNL Parepare. The objective of this research is to examine the implementation of collateral asset auctions at KPKNL Parepare based on the principles of Bai’ Muzayadah in Islamic economics and the collateral asset auction system from the perspective of Islamic economic law.  The research employs a descriptive qualitative method, categorized as field research. Data sources include primary data obtained through direct interviews at KPKNL Parepare and secondary data such as books, journals, and articles relevant to the topic. Data analysis techniques involve data collection, data reduction, data presentation, and conclusion drawing. The validity of the data is tested using source triangulation, technique triangulation, and time triangulation. The findings indicate that (1) the implementation of collateral asset auctions at KPKNL Parepare, from the perspective of Islamic economics, utilizes internet-based methods (e-auction) through open bidding and closed bidding systems. These systems incorporate mechanisms such as security deposits and minimum bidding limits. (2) The application of Islamic economic principles, including justice, transparency, and voluntary agreements in the auction process, aligns with the principles of transparency, legal certainty, and efficiency. Auction announcements are made via the website and leaflets. The auction process is conducted thoroughly to minimize errors, beginning with the preparation stage, auction determination, payment of participants’ security deposits, and the transfer of ownership or auction minutes as legal proof for the winning bidder. These practices are consistent with Islamic economic law principles and aim to promote societal welfare.
PERSEPSI PEGAWAI NEGERI SIPIL KEMENTERIAN AGAMA PADA PRODUK BANK SYARIAH DAN RELEVANSINYATERHADAP INKLUSI KEUANGAN DI KABUPATEN PANGKEP Murhim, Murhim; Semaun, Syahriyah; Haq, Islamul
SOCIAL : Jurnal Inovasi Pendidikan IPS Vol. 5 No. 3 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/social.v5i3.6941

Abstract

The purpose of this article is to analyse the perceptions of civil servants at the Ministry of Religious Affairs towards Islamic banking products available in Pangkep Regency. The research method used in this study is qualitative. The type of research used is field research. The study's results indicate that, despite facing challenges such as strict bureaucracy, limited understanding among informants, and potential social bias in responses, civil servants at the Ministry of Religion in Pangkep Regency hold positive perceptions of Islamic banking products. However, despite these limitations, the interview results indicate an appreciation for Sharia principles, product transparency, and the commitment of Islamic banks to provide financial services that align with Islamic values. This study not only enriches the scientific knowledge on civil servants' perceptions of Islamic financial products but also serves as a positive foundation for improving financial literacy, encouraging more responsive product innovation, and strengthening the role of Islamic banks as ethically based financial inclusion instruments. With a wise and cautious approach, the author hopes that these findings can contribute meaningfully to the sustainable development of the Islamic economy in Indonesia. ABSTRAKTujuan dari artikel ini adalah untuk menganalisis persepsi Pegawai Negeri Sipil di Kementerian Agama terhadap produk bank syariah yang tersedia di Kabupaten Pangkep. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Jenis penelitian yang digunakan adalah penelitian lapangan atau Field Research. Hasil penelitian menunjukkan bahwa; persepsi Pegawai Negeri Sipil di Kementerian Agama Kabupaten Pangkep terhadap produk bank syariah, meskipun dihadapkan pada tantangan birokrasi yang ketat, keterbatasan pemahaman informan, dan potensi bias sosial dalam jawaban. Namun, di balik keterbatasan tersebut, hasil wawancara menunjukkan adanya apresiasi terhadap prinsip syariah, transparansi produk, dan komitmen bank syariah dalam menyediakan layanan keuangan yang sesuai dengan nilai-nilai Islam. Penelitian ini tidak hanya memperkaya khazanah ilmiah tentang persepsi PNS terhadap produk keuangan syariah, tetapi juga menjadi dasar positif untuk meningkatkan literasi keuangan, mendorong inovasi produk yang lebih responsif, serta memperkuat peran bank syariah sebagai instrumen inklusi keuangan berbasis etika. Dengan pendekatan yang bijak dan penuh kehati-hatian, penulis berharap temuan ini dapat memberi kontribusi nyata bagi pengembangan ekonomi syariah yang berkelanjutan di Indonesia.  
Disorientasi Moral sebagai Tantangan Etika Bisnis dalam Transformasi Ekonomi Digital lukman, nurhidaya; Syahriyah Semaun
Sipakainge: Inovasi Penelitian, Karya Ilmiah, dan Pengembangan (Islamic Science) Vol 3 No 7 (2025): Edisi Khusus Perbankan (Juli)
Publisher : IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/sipakainge.v3i7.14141

Abstract

ABSTRAK Transformasi ekonomi digital telah menciptakan peluang besar dalam dunia bisnis, namun juga menimbulkan tantangan etis yang signifikan, salah satunya adalah disorientasi moral. Fenomena ini menggambarkan situasi ketika pelaku bisnis kehilangan kejelasan dalam membedakan tindakan yang etis dan tidak etis akibat tekanan sistem digital yang cepat dan kompleks. Dalam konteks Indonesia, percepatan digitalisasi belum sepenuhnya diiringi dengan penguatan nilai moral dan regulasi yang adaptif, sehingga memunculkan risiko penyimpangan etika dalam praktik bisnis digital. Studi ini bertujuan untuk menganalisis disorientasi moral dalam ekonomi digital dan mengeksplorasi kontribusi prinsip-prinsip etika bisnis syariah sebagai pendekatan alternatif untuk mengatasi tantangan tersebut. Melalui studi literatur yang komprehensif, artikel ini menemukan bahwa integrasi nilai-nilai Islam dalam etika bisnis digital dapat menjadi fondasi penting bagi pembangunan ekosistem digital yang berkeadilan, transparan, dan bertanggung jawab secara sosial. Kajian ini memberikan kontribusi teoritis dalam memperkaya diskursus etika bisnis kontemporer serta implikasi praktis dalam perumusan kebijakan bisnis digital berbasis nilai.
Pillars of Performance Improvement of Bawaslu Sidenreng Rappang Through Budget Accountability and Transparency Wahyuni, A; Semaun, Syahriyah; Muhammadun, Muzdalifah; Damirah, Damirah; Frihatni, Andi Ayu
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/5gq6e415

Abstract

This study aims to analyze the effect of accountability and transparency on the performance of Bawaslu Sidrap in managing the 2024 election budget. The research employs a quantitative descriptive approach with an associative design. The population includes all employees of Bawaslu Sidenreng Rappang Regency involved in the 2024 general election, and data were collected through questionnaires distributed via Google Forms. The results indicate that accountability achieved 77%, transparency 74%, and performance 74%, exceeding the expected value of 65%. Correlation analysis demonstrates that both accountability (X1) and transparency (X2) have a strong and significant relationship with Bawaslu performance (Y), with Pearson correlation coefficients of 0.679 and 0.722, respectively. The t-test shows that accountability significantly influences performance (p = 0.028 < 0.05), whereas transparency does not show a significant effect (p = 0.62 > 0.05). The F-test results confirm that accountability and transparency simultaneously have a significant effect on performance, suggesting that the variables complement each other when assessed together. These findings underscore the importance of strengthening accountability mechanisms to enhance Bawaslu’s effectiveness in managing election budgets. Although transparency supports good governance, its independent effect on performance is limited. Therefore, integrated strategies focusing on accountability improvement are essential to optimize institutional performance and ensure credible and efficient budget management.
Bibliometric Mapping of Islamic Green Economy Research: Trends, Networks, and Emerging Themes Ainul Fatha Isman; Syahriyah Semaun; Muh. Ahsan Kamil; Ali Wardani; Muhammad Rasyid Ridlo
Journal of Islamic Economic Studies Vol. 1 No. 3 (2025): September 2025
Publisher : Yayasan Darussalam Patalassang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rapid growth of the global Islamic economy, with Sharia financial assets projected to reach USD 9.75 trillion by 2029, demands the transformation of Sharia accounting systems through artificial intelligence (AI) implementation. This study analyzes the impact of AI on the transformation of Sharia accounting systems from a global perspective using qualitative methods through library research examining recent academic sources. The results reveal that AI enhances Sharia compliance monitoring accuracy by up to 92% through natural language processing (NLP), but faces complex challenges including regulatory disparities, algorithmic biases, and technological infrastructure gaps between GCC, Southeast Asia, and Africa regions. Key findings emphasize the need for an ethical framework based on maqasid al-shariah and localized AI adoption strategies. The research contributes to the development of a hybrid intelligence model integrating AI with human expertise and an ethical AI certification framework for Sharia accounting. This study recommends multisectoral collaboration to ensure digital transformation aligned with Islamic values.
Strategies for Preventing Prohibited Transactions in Islamic Digital Finance: A Reflection on Riba, Gharar, and Maysir Asia, Nurul; Semaun, Syahriyah
El-kahfi | Jurnal Ekonomi Islam Vol 6 No 02 (2025): Islamics Economics
Publisher : Sekolah Tinggi Ekonomi Syariah Manna Wa Salwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58958/elkahfi.v6i02.591

Abstract

The rapid expansion of digital financing products presents both opportunities and challenges to maintaining compliance with Islamic financial principles, especially concerning prohibitions against riba and gharar. This study analyzes Islamic financial management strategies to prevent non-compliant transactions within the digital financing ecosystem. Using a qualitative literature approach combined with thematic analysis of academic works, fatwas, and regulatory documents, the study identifies five dominant factors influencing sharia compliance: contractual clarity, information transparency, internal supervision, technological integration, and user literacy regarding digital contracts and transaction risks. The thematic analysis further revealed that institutions applying integrated monitoring and user education frameworks demonstrate higher compliance levels than those relying solely on contractual formalities. The findings suggest the necessity of a measurable Islamic financial management model that aligns contract design, risk control, and technology-based supervision to ensure that digital financing products are not only sharia-compliant but also effective in achieving the objectives of maqāṣid al-syarī‘ah.
Analisis Dampak Pemberdayaan Ekonomi pada Program DD Farm dalam Meningkatkan Pendapatan Mustahik Muh. Ahsan Kamil; Syahriyah Semaun; Rachmat Sugeng; Ainul Fatha Isman; Abdullah Fauzan
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 9 No 2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

There are various zakat-based economic empowerment models managed by amil zakat institutions in Indonesia, one of which is the Dompet Dhuafa Farm program. It uses a quantitative method, with data collection techniques such as interviews and documentation. The data obtained was analysed using the Wilcoxon t-test. The findings of this study are that the DD Farm program's mustahik economic empowerment model creates a livestock business by appointing mustahik as stable employees who manage on-farm and of farm processes so that they get a steady income. The results of the Wilcoxon t-test show that Mustahik's income was different before and after working in the DD Farm program. The DD Farm empowerment model has a positive impact on increasing mustahik income but is not yet perfectly adequate because some mustahiks still have incomes below the regional minimum wage.
Good Corporate Governance Optimizing Community Awareness in the Distribution of ZIS Khatimah, Husnul; Idris, Mahsyar; S, Andi Bahri; Semaun, Syahriyah; Suarning, Suarning
Jurnal Ar-Ribh Vol. 8 No. 2 (2025): October 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/8be2v698

Abstract

This study examines how the implementation of Good Corporate Governance (GCG) principles enhances community awareness in the distribution of Zakat, Infaq, and Sadaqah (ZIS) through ZIS management literacy at BAZNAS Enrekang Regency, Indonesia. Using a descriptive qualitative approach with a case study design, data were collected through in-depth interviews, observation, and documentation involving BAZNAS administrators, sub-district zakat collection units (UPZ), muzakki (donors), and mustahik (beneficiaries). The results reveal that BAZNAS Enrekang applies GCG principles—transparency, accountability, responsibility, independence, and fairness—in managing ZIS funds. Transparency is realized through regular financial reporting and open access to information, while accountability is ensured by internal and external audits. However, limited community literacy regarding ZIS management reduces understanding and participation in zakat programs. To overcome this, BAZNAS conducts literacy campaigns, simplifies financial information, and involves muzakki in verification and distribution processes. The findings highlight that strengthening GCG-based literacy programs is essential to increase public trust, awareness, and active involvement in ZIS distribution. This study contributes to the literature on Islamic social finance governance by linking corporate governance mechanisms with public literacy and engagement outcomes.
Village Financial System, Accountability, Transparency, and Sharia Economic Analysis Fatmawati, Fatmawati; Semaun, Syahriyah; Astuti, An Ras Try; Muhammadun, Muzdalifah; Bahri, Andi
Jurnal Ar-Ribh Vol. 8 No. 2 (2025): October 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/5knnyg22

Abstract

This research analyzes the Islamic Economic Analysis of Accountability and Transparency of the Village Financial System (SISKEUDES) in Cempa Pinrang District. The purpose of this research is to analyze the implementation of accountability, identify the level of transparency, and conduct an Islamic Economic Analysis of the Village Financial System (SISKEUDES) in Cempa Pinrang District. The research method used is descriptive qualitative. This type of research is field research. This research approach employs a case study approach. The data sources used are primary data in the form of direct interviews with village officials, the community, and secondary data in the form of books, journals, and articles related to the discussed topic. The results of this research show: 1). Overall, Siskeudes has successfully improved various aspects of accountability in village financial management, although it is important to continue monitoring it. This system encourages honesty and legal compliance, makes financial processes more orderly and easier to supervise, and makes the planning and implementation of village programs and policies more transparent with active support from the community and the BPD. 2). The transparency of Village Funds in Cempa Pinrang District is good in providing data. However, the main issue is that the community still has difficulty understanding information that is too technical and not all residents have equal access. Therefore, true transparency means that information must be easy to understand and accessible to everyone, so that accountability in the use of Village Funds can truly be realized3). Siskeudes has reinforced the principles of Islamic economics in village financial management: encouraging honesty (Siddiq) in data, enhancing responsibility (Amanah) through transparency and oversight, and honing the intelligence (Fathonah) of village officials in digital administration. However, the main challenge of Tabligh (information dissemination) is to ensure that transparent data can be easily understood and accessed by all layers of society, so that transparency truly empowers and encourages public participation.
Co-Authors Abdul Hamid Abdullah Fauzan Adani S, Andi Putri Zahirah Ade Hastuti Ahmad Dzul Ilmi Syarifuddin Ainul Fatha Isman Akbar, Muh. Ali Wardani Ali, St Nurhayati Alifkah, Ayu Amin, Sitti Jamilah Aminah, St An Ras Try Astuti Andi Bahri S Andi Bahri, Andi Andi Bahri. S Andi Muhammad Fawzy Ramadhan Anggi, Anggeryani Syam Arqam Arqam, Arqam Asia, Nurul Astuti, An Ras Try Ayu, Sinar Bahri. S, Andi Bunga, Purnamasari Cahya, Nilam Cakrah, Yuyun Andira Citra Dewi Damirah Damirah Damirah Damirah Damirah Damirah Damirah DAMIRAH DAMIRAH, DAMIRAH Darmawati Darmawati Darmawati Darmawati Darmawati Darwis Darwis Darwis Dewi Setiyawati Dewintara, Eka Emily Nur Saidy Fadhliyah Ulfah Rustan Fatmawati, Fatmawati Firman Firman Firman Frihatni, Andi Ayu Gusnawati Nurbaba Gustia H, Muh Ilyas Hannani Hikmawati hilda, Evi Andriana Hj. St Nurhayati Husnul Khatimah Husnur Raja' Idris, Mahsyar Imamah, Ayu Nur Irmawati Irmawati Islamul Haq Islamulhaq, Islamulhaq Isma Wulandari Pryatna Jumaini. S, Jumaini. S Juneda Juneda Juneda, Juneda Kamal Zubair, Muhammad Kartika Sabir Kurniawan, Andis lukman, nurhidaya M. Rafly Al Farezy Arif Mahsyar , Mahsyar Mahsyar, Mahsyar Marhani Marhani MARIA BINTANG Minhajuddin Madi Moh. Yasin Soumena Muh. Ahsan Kamil Muhammad Ilham Muhammad Kamal Zubair Muhammad Kamal Zubair Muhammad Kamal Zubair, Muhammad Kamal Muhammad Rusydi Navri Muhammad Said Muhammad Suras Muhammadun , Muzdalifah Muliati Muliati Muliati Muliati, Muliati Mulyadi, Mus Murhim, Murhim Musakkir , Musakkir Musdalifah Musdalifah Musmulyadi Musmulyadi Musmulyadi, Musmulyadi Musyarif Musyarif, Musyarif Muzdalifah Muhammadun Muzdalifah Muhammadun Muzdalifah Muhammadun, Muzdalifah Nurfadilah Sindika Sari Nurfadillah Nurfadillah Nurhamida Nurhamida, Nurhamida Nurhayati, St. Nurjannah Nurjannah Patmawati, Andi Kiki Putri, Winda Reskiyan Rachman, Mawaddah Rahim, Rahmatika Rahman Rahman Rahmatillah, Sri Fatimah Rasyid, Siti Rasyid, St. Cheriah Ridlo, Muhammad Rasyid Rini Purnamasari, Rini Riska Rismah Rukiah Rukiah Rusanda, Risman S, Andi Bahri Sadli, Nurhemifitrah SAHABUDDIN SAHABUDDIN Sahara, Ira Sardia Sarmila, Sarmila Siti Nuraeni Sitti Aminah Sitti Jamilah Amin Sri Fatimah Rahmatillah St Aminah St. Aminah St. Aminah St. Nurhayati St. Nurhayati Suarning Suarning, Suarning Sumi Susianti, Susianti Umar, Umrah Yani Wahyuni, A Widodo, Uun Purwati Wisnu Wardana, Wisnu Zyahratul Wilda