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Syahriyah Semaun, Syahriyah
Institut Agama Islam Negeri Parepare
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Implementation of Policy Regarding Distribution of BLT for Extreme Poverty in Tambolongan Village, District. Bontosikuyu District. Selayar Patmawati, Andi Kiki; Mahsyar, Mahsyar; Damirah, Damirah; Muliati, Muliati; Semaun, Syahriyah
Jurnal Ekonomi Balance Vol. 20 No. 1 (2024): June 2024
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v20i1.15303

Abstract

Policy implementation is any action taken by the government, both individually and in groups, to achieve a goal. Extreme poverty generally means the inability of a community to meet basic needs such as food, drinking water, proper sanitation, health, housing, education and access to information about income and social services. The purpose of this research is the BLT program to help households that are vulnerable to the impact of the Covid-19 pandemic. Qualitative descriptive research method. Primary data comes from direct interviews with direct beneficiaries of extreme poverty in Tambolongan village. The results of this study are: (1) The village government in determining extreme poverty communities still refers to Perkades 01 of 2023 which as been agreed upon with community leaders.    (2). Policy implementation carried out by the Tambolongan Village government includes communication, implementing attitudes, bureaucratic structure, and resources. The team involved in the policy of distributing Aid to extreme poverty communities is the implementing team carrying out the Fund Budgeting proposed by the coaching team for evaluation. After that, the Village Fund is ready to be distributed to people of extreme poverty. (3). The concept of economic empowerment for the people guided by the Al-Qur'an lies in the utilization and distribution of wealth evenly which is carried out properly and correctly. There are two provisions recommended in the    Al-Qur'an, the first is the command to provide assistance to the poor through infaq, alms and orders to feed the poor (ṭa'am almiskin), apart from being a form of first aid to the poor to maintain their survival, it can also It is understood that this is one way of Islam in empowering poverty
MODEL PERILAKU KONSUMEN MUSLIM DALAM PERSPEKTIF TEORI UTILITY ISLAM: IMPLIKASI TERHADAP TABUNGAN DAN INVESTASI SYARIAH Anggi, Anggeryani Syam; Syahriyah Semaun
Moneta: Jurnal Manajemen & Keuangan Syariah Vol 4 No 1 (2025): MONETA : Jurnal Manajemen dan Keuangan Syariah
Publisher : Program Studi Manajemen Keuangan Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/moneta.v4i1.15259

Abstract

Penelitian ini bertujuan untuk menganalisis dan membangun model perilaku konsumen Muslim dalam perspektif Islamic utility serta menelaah implikasinya terhadap tabungan dan investasi syariah. Fokus utama kajian ini adalah bagaimana nilai-nilai spiritual seperti keberkahan (barakah), amanah, dan maslahah dapat direkonstruksi sebagai bagian integral dari fungsi preferensi ekonomi konsumen Muslim yang selama ini didominasi oleh paradigma utilitas konvensional. Metode penelitian yang digunakan adalah pendekatan kepustakaan (library research) dengan analisis tematik, di mana berbagai literatur ekonomi Islam, teori perilaku konsumen, serta hasil penelitian empiris dianalisis secara mendalam untuk mengidentifikasi tema-tema konseptual utama. Hasil penelitian menunjukkan bahwa model Islamic utility menempatkan keseimbangan (wasathiyyah) dan keberkahan sebagai orientasi utama konsumsi, amanah sebagai dasar perilaku menabung, dan maslahah sebagai tujuan investasi. Integrasi antara edukasi teknis dan pembingkaian nilai menjadi strategi efektif untuk meningkatkan partisipasi masyarakat dalam tabungan dan investasi syariah
Keadilan Ekonomi dalam Intervensi Harga Gabah oleh Bulog: Kajian Nilai Maslahah bagi Petani di Duampanua Gustia; Syahriyah Semaun; An Ras Try Astuti; Muliati; Damirah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 5 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i5.29004

Abstract

Abstract The fluctuation of rice grain prices in Duampanua District, Pinrang Regency, reflects structural market imbalances dominated by middlemen (tengkulak). This condition creates economic injustice for farmers who are forced to sell their harvests below the Government Purchase Price (HPP). This study aims to analyze economic justice within Bulog’s price intervention policy and to assess the extent to which the policy embodies the value of maslahah (public benefit) for farmers from the perspective of Islamic economics. This research employs a qualitative approach with a case study method. Data were collected through in-depth interviews with farmers, middlemen, and Bulog officials, as well as documentation of policies and relevant literature. Data analysis was carried out through reduction, presentation, and conclusion drawing based on distributive justice and maslahah principles. The results show that Bulog’s intervention through the establishment of HPP and direct purchase mechanisms has contributed to price stability; however, its effectiveness remains limited due to bureaucratic constraints, lack of socialization, and limited farmer access. From an Islamic economic perspective, Bulog’s policy reflects elements of economic justice and protection for the weak (al-mustadh‘afin), yet the value of maslahah has not been fully realized since most farmers still depend on middlemen. Therefore, strengthening Bulog’s institutional capacity and enhancing coordination with local governments are essential to achieving a fair and sustainable grain distribution system in line with Islamic economic principles. Keywords: Economic Justice, Price Intervention, Bulog, Maslahah, Rice Farmers Abstrak Fenomena ketidakstabilan harga gabah di Kecamatan Duampanua, Kabupaten Pinrang, menunjukkan adanya ketimpangan dalam struktur pasar yang didominasi oleh tengkulak. Kondisi ini menimbulkan ketidakadilan ekonomi bagi petani yang terpaksa menjual hasil panennya di bawah Harga Pembelian Pemerintah (HPP). Penelitian ini bertujuan untuk menganalisis keadilan ekonomi dalam kebijakan intervensi harga yang dilakukan oleh Perum Bulog serta menilai sejauh mana kebijakan tersebut mencerminkan nilai maslahah bagi petani dalam perspektif ekonomi Islam. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara mendalam dengan petani, tengkulak, dan pihak Bulog, serta dokumentasi kebijakan dan literatur terkait. Analisis dilakukan melalui proses reduksi data, penyajian data, dan penarikan kesimpulan berdasarkan prinsip keadilan distributif dan nilai maslahah. Hasil penelitian menunjukkan bahwa intervensi Bulog melalui penetapan HPP dan pembelian langsung telah berkontribusi terhadap stabilitas harga, namun efektivitasnya masih terbatas akibat kendala birokrasi, minimnya sosialisasi, dan keterbatasan akses petani. Dalam perspektif ekonomi Islam, kebijakan Bulog mengandung unsur keadilan ekonomi dan perlindungan terhadap pihak yang lemah (al-mustadh‘afin), namun nilai maslahah belum sepenuhnya terwujud karena sebagian besar petani masih bergantung pada tengkulak. Oleh karena itu, diperlukan penguatan kelembagaan Bulog dan sinergi dengan pemerintah daerah untuk mewujudkan sistem distribusi gabah yang berkeadilan dan berkelanjutan sesuai prinsip ekonomi syariah. Kata Kunci: Keadilan Ekonomi, Intervensi Harga, Bulog, Maslahah, Petani Gabah
TREATMENT OF HUMAN RESOURCES ACCOUNTING AT PT.POS INDONESIA Rahim, Rahmatika; Semaun, Syahriyah; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 4 No 1 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i1.15564

Abstract

This research is motivated by the importance of the role of human resources in company operations and the need for proper accounting records of related costs. PT Pos Indonesia as a state-owned company engaged in logistics and financial services has complexities in human resource management. The purpose of this study is to find out how accounting treats human resource costs and how they are recognized in the company's financial system, especially in PT Pos Indonesia Parepare Branch. This research method is classified as a qualitative research method, meaning that this research seeks to describe, record, analyze, and explain what is researched through observation, interviews, and documentation research. This research approach is a case study, the type of research carried out is Field Research (field research). The results of the study show that the accounting treatment of human resources at PT Pos Indonesia is carried out through recording costs as an expense in the income statement. The Company does not recognize human resources as assets in its financial statements, but manages them strategically through periodic performance appraisal policies, online training through internal applications, and AKHLAK value-based work discipline development. Thus, the approach used is expense-based, but the company still views HR as an important factor in operational success. Although PT Pos Indonesia is not an Islamic financial institution, in practice it still pays attention to the principles of sharia principles, such as transparency, fairness, and the separation of social funds from the company's operational funds. These values are in line with the principles of sharia accounting as contained in the QS. Al-Baqarah verse 282 which emphasizes the importance of recording and justice in muamalah. Thus, human resource accounting at PT Pos Indonesia demonstrates the integration between professional practice and ethical values in Islam.
Co-Authors Abdul Hamid Abdullah Fauzan Adani S, Andi Putri Zahirah Ade Hastuti Ainul Fatha Isman 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 Gustia H, Muh Ilyas Hannani Hikmawati hilda, Evi Andriana Hj. St Nurhayati Husnul Khatimah 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 Mahsyar , Mahsyar Mahsyar, Mahsyar Marhani Marhani MARIA BINTANG Moh. Yasin Soumena Muh. Ahsan Kamil Muhammad Kamal Zubair Muhammad Kamal Zubair Muhammad Kamal Zubair, Muhammad Kamal Muhammad Rusydi Navri Muhammad Suras Muhammadun , Muzdalifah Muliati Muliati Muliati, Muliati Murhim, Murhim Musakkir , Musakkir Musdalifah Musdalifah Musmulyadi Musmulyadi Musmulyadi, Musmulyadi Musyarif Musyarif, Musyarif Muzdalifah Muhammadun Muzdalifah Muhammadun, Muzdalifah Nurfadillah Nurfadillah Nurhamida Nurhamida, Nurhamida Nurhayati, St. Nurjannah Nurjannah Patmawati, Andi Kiki Putri, Winda Reskiyan Rachman, Mawaddah Rahim, Rahmatika 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 Jamilah Amin Sri Fatimah Rahmatillah 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