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All Journal Jurnal Pendidikan Sosiologi dan Humaniora Jurnal Mirai Management Jurnal Ilmiah Ekonomi Islam DIKTUM: Jurnal Syariah dan Hukum AL-MAIYYAH Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Istiqro' Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Jurnal Hukum Ekonomi Syariah Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Review Pendidikan dan Pengajaran (JRPP) Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Ulumuddin : Jurnal Ilmu-ilmu Keislaman Jurnal Riset Bisnis dan Manajemen Journal of Economic, Public, and Accounting (JEPA) Jurnal Ilmu Manajemen Profitability Al-MAIYYAH : Media Transformasi Gender dalam Paradigma Sosial Keagamaan Economics and Digital Business Review El-kahfi : Journal of Islamic economics International Journal of Health, Economics, and Social Sciences (IJHESS) SOCIAL : Jurnal Inovasi Pendidikan IPS Jurnal Ar-Ribh Jurnal Ekonomi dan Bisnis INVOICE : JURNAL ILMU AKUNTANSI Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Banco: Jurnal Manajemen dan Perbankan Syariah Balanca : Jurnal Ekonomi dan Bisnis Islam Jurnal Riset Ilmu Ekonomi dan Bisnis Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Golden Ratio of Data in Summary DIKTUM: JURNAL SYARIAH DAN HUKUM Moneta: Jurnal Manajemen & Keuangan Syariah Economos : Jurnal Ekonomi dan Bisnis Ekalaya : Jurnal Ekonomi Akuntansi Al Rikaz : Jurnal Ekonomi Syariah RESLAJ: Religion Education Social Laa Roiba Journal Sipakainge: Inovasi Penelitian, Karya Ilmiah, dan Pengembangan JER Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Islamic Financial And Accounting Review Jurnal of Islamic Economic Studies Balance: Jurnal Ekonomi Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam
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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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.
REVITALIZING SUMITRO DJOJOHADIKUSUMO'S ECONOMIC LEGACY: PATHWAYS TO INDONESIA'S ECONOMIC SELF-RELIANCE IN THE DIGITAL AND GLOBALIZATION ERA Muhammad Said; Syahriyah Semaun; Ahmad Dzul Ilmi Syarifuddin; Minhajuddin Madi; M. Rafly Al Farezy Arif
JURNAL PROFIT Vol 9, No 2 (2025): Economic And Financial Institutions
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i2.12783

Abstract

This study aims to develop a conceptual framework for revitalizing the economic thought of Prof. Dr. Sumitro Djojohadikusumo as a strategic roadmap toward Indonesia’s economic sovereignty in the digital and globalization era. Using a qualitative approach based on library research, this study systematically examines primary and secondary literature on Sumitro’s thought, development theory, and contemporary digital economic dynamics through content analysis. The findings introduce the concept of “Digital Economic Nationalism” as an adaptation of Sumitro’s development trilogy economic growth, national stability, and equitable development into the digital context, operationalized through the “Digital Gotong Royong Economy” model. This model integrates rural digital infrastructure, local economic platforms, digital cooperatives, sustainable financing, and the protection of national economic value. The results demonstrate that Sumitro’s intellectual legacy remains relevant and offers a theoretical and practical alternative to the dominant neoliberal model in the digital economy, while opening new avenues for nationally grounded digital political economy studies.
Peran Instrumen Keuangan Syariah Dalam Mendorong Stabilitas Ekonomi Nasional: instrumen keuangan syariah Gusnawati Nurbaba; Syahriyah Semaun
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 4 No 2 (2025): Desember.At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65778/atjebi.v4i2.56

Abstract

Islamic financial instruments play a vital role in maintaining national economic stability through principles of justice, partnership, and linkage to the real sector. This study employs a descriptive qualitative method using literature review to analyze the contribution of four key instruments: Islamic banking, Islamic capital markets and sukuk, productive zakat and waqf, and Islamic microfinance institutions. The results show that these instruments complement one another in strengthening the real sector, expanding financial inclusion, and reducing economic inequality. Their synergy creates a more resilient, equitable, and sustainable financial system, making it a key pillar of Indonesia’s economic stability. Keywords: Islamic finance, economic stability, sukuk, productive waqf, Islamic microfinance institutions.
Perbedaan Konseptual dalam Laporan Keuangan: Antara Entitas Bisnis Konvensional dan Syari’ah Husnur Raja'; Syahriyah Semaun
Jurnal Riset Ilmu Ekonomi dan Bisnis Volume 5, No. 2, Desember 2025, Jurnal Riset Ilmu Ekonomi dan Bisnis (JRIEB)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrieb.v5i2.7432

Abstract

Abstract. The preparation of financial statements follows PSAK standards for conventional entities and Sharia PSAK for entities based on Islamic principles. Although both aim to provide relevant information for decision-making, there are fundamental conceptual differences stemming from the philosophy of their respective economic systems. These differences significantly affect the structure, substance, and orientation of the financial statements. This study employs a literature review method by comprehensively examining various relevant scientific sources. The results indicate significant differences between conventional and Sharia financial reporting due to their underlying economic values. Conventional accounting tends to focus on the interests of capital owners, profit maximization, asset growth, and the principles of economic efficiency and value neutrality. In contrast, Sharia financial statements do not merely present financial data but also prioritize the principles of justice, transparency, and full sharia compliance. The Sharia orientation emphasizes social and spiritual accountability to achieve the common good (maslahah) for all stakeholders within a comprehensive philosophical and ethical framework of Islamic economics. Abstrak. Penyusunan laporan keuangan mengikuti standar PSAK untuk entitas konvensional dan PSAK Syariah untuk entitas berlandaskan prinsip Islam. Meskipun keduanya bertujuan menyediakan informasi relevan bagi pengambilan keputusan, terdapat perbedaan konseptual mendasar yang bersumber dari filosofi sistem ekonomi masing-masing. Perbedaan tersebut memengaruhi struktur, substansi, serta orientasi laporan keuangan yang disajikan secara signifikan. Penelitian ini menggunakan metode studi literatur dengan mengkaji berbagai sumber informasi ilmiah yang relevan secara komprehensif. Hasil penelitian menunjukkan adanya perbedaan nyata antara pelaporan keuangan konvensional dan syariah akibat perbedaan nilai ekonomi yang melandasinya. Akuntansi konvensional cenderung berfokus pada kepentingan pemilik modal, maksimalisasi laba, peningkatan aset, serta prinsip efisiensi dan netralitas nilai. Sebaliknya, laporan keuangan entitas syariah tidak hanya menyajikan data finansial semata, tetapi juga mengedepankan prinsip keadilan, keterbukaan, serta kepatuhan penuh terhadap ketentuan syariah (sharia compliance). Orientasi syariah menekankan aspek pertanggungjawaban sosial dan spiritual guna mencapai kemaslahatan bagi seluruh pemangku kepentingan dalam kerangka filosofis dan etika ekonomi Islam yang komprehensif.
Marketing Strategy of Mitra Dhuafa Credit Union Service Product Toward Customer Economic Enhancement Susianti, Susianti; Marhani, Marhani; Damirah, Damirah; Semaun, Syahriyah; Bahri. S, Andi
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1457

Abstract

Credit unions are one of the non-bank financial institutions that are still rarely glanced at; even so, cooperatives have provided a significant economic contribution to the community. Mitra Dhuafa Credit Union (KOMIDA) is one of the cooperatives that already has many branches and encourages an increase in the community’s financial capability. This study aims to analyze the preparation of marketing strategy plans and forms of service product implementation, analyze marketing strategy evaluations, and identify factors that can influence the marketing strategy of service products at KOMIDA. Data analysis in this study was carried out using deductive reasoning. Twelve studies were selected through four stages of exclusion, using a systematic literature review approach. The results of this study indicate that marketing strategy planning is carried out to ensure the benefits that KOMIDA can provide to its members; the implementation of ongoing products also offers many advantages in terms of improving customer quality; in terms of evaluation, KOMIDA carries out evaluation to improve performance and attract more customers. Finally, the factors that influence the marketing strategy of service products are the products themselves, forms of promotion, prices, and quality of service provided by the credit union.
Marketing Mix to Improve the Family Economy of Female Silk Craftsmen in Tanasitolo District, Wajo Regency Akbar, Muh.; Semaun, Syahriyah; Astuti, An Ras Try; Aminah, St.; Damirah, Damirah
Jurnal Ekonomi Balance Vol. 21 No. 2 (2025): December 2025
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/gp8s0g12

Abstract

This study investigates the role of the marketing mix strategy in strengthening the family economy of female silk weavers in Tanasitolo District, Wajo Regency, from the perspective of Islamic economics. Employing a descriptive qualitative methodology with a phenomenological approach, this field research aims to explore how the implementation of the 7P marketing mix strategy—Product, Price, Place, Promotion, People, Process, and Physical Evidence—contributes to business sustainability and household welfare among women-led silk weaving enterprises. Primary data were obtained through in-depth interviews with female silk weavers, while secondary data were sourced from relevant literature, including books and peer-reviewed journal articles. The findings indicate that the effective application of the 7P marketing mix, when aligned with Islamic economic principles such as fairness, honesty, and mutual benefit, enhances product competitiveness, improves market access, increases sales performance, and ultimately strengthens family economic resilience. Furthermore, the integration of ethical values derived from Islamic economics supports sustainable business practices and empowers women as key economic actors within their households and communities. This study offers practical implications for policymakers, development practitioners, and micro-entrepreneurs by highlighting the importance of integrating strategic marketing approaches with Islamic economic values to promote inclusive economic development and improve the welfare of female micro-entrepreneurs.
The Role of Seaweed Cultivation in Improving Community Economy from the Perspective of Islamic Economics in Bone Regency Ilham, Muhammad; Semaun, Syahriyah; Astuti, An Ras Try; Amin, Sitti Jamilah; Mulyadi, Mus
Jurnal Ekonomi Balance Vol. 21 No. 2 (2025): December 2025
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ahmvk166

Abstract

This study explores the role of seaweed cultivation in enhancing community economic welfare from a Sharia Economics perspective in Bone Regency, Indonesia. The research aims to analyze the contribution of seaweed farming to economic growth, its impact on production patterns and income distribution, and its alignment with Sharia economic principles. A qualitative case study approach was employed, involving field research through interviews with village officials and community members, supported by secondary data from journals, books, and relevant articles. The findings indicate that seaweed cultivation provides a stable source of income, supports poverty reduction, and encourages ethical and sustainable practices in accordance with Sharia principles. However, challenges such as price fluctuations, climate variability, and limited access to capital remain significant. The benefits of cultivation are unevenly distributed, with larger producers gaining more advantages, highlighting the need for policies that empower small-scale cultivators. From a Sharia perspective, seaweed farming emphasizes justice, balance, sustainability, and ethical entrepreneurship, requiring supportive conditions such as access to capital, training, fair markets, and information. Sustainable production, stable pricing, capacity building, and product diversification are essential to optimize economic and social outcomes. This study contributes to the literature on Sharia-compliant economic development by demonstrating how community-based agricultural practices can generate equitable growth, enhance livelihoods, and foster responsible economic behavior aligned with religious and ethical values.
Dilema Aktualisasi Diri: Perilaku Mahasiswa IAIN Parepare Dalam Konsumsi Skincare Tanpa Label Halal Nurfadilah Sindika Sari; Syahriyah Semaun; Andi Bahri S; Muliati Muliati; Muzdalifah Muhammadun
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8959

Abstract

Abstrak Saat ini skincare tanpa label halal banyak dikonsumsi oleh mahasiswa untuk mendapatkan kulit putih dan bersih. Perilaku konsumsi seperti ini tidak sesuai dengan perilaku konsumsi islam yang mana sebagai umat muslim diwajibkan untuk mengonsumsi barang/produk halal. Penelitian ini bertujuan untuk melihat pola aktualisasi diri mahasiswa yang dianalisis dalam teori konsumsi islam. Metode penelitian deskriptif kualitatif. Data primer berasal dari wawancara secara langsung dengan mahasiswa FEBI IAIN Parepare dan data sekunder berasal dari literatur-literatur yang sesuai topik penelitian. Hasil penelitian menunjukkan bahwa mahasiswa mampu mengaktualisasikan diri mereka dengan menggunakan skincare tanpa label halal sehingga mampu mempertahakan eksistensi di lingkungannya. Faktor-faktor yang mendorong mahahsiwa untuk menggunakan skincare tanpa label halal yaitu faktor sosial, faktor pribadi dan faktor psikologi. Mahasiswa menganggap label halal pada skincare tidak terlalu penting sehingga mereka tetap menggunakan skincare tanpa label halal. Hal ini menyebabkan terjadinya pergeseran pola konsumsi yang tidak sesuai dengan perilaku konsumsi islam.
INFORMATION ACCESS AND LEARNING MEDIA EFFECTS ON ISLAMIC FINANCIAL LITERACY AMONG MADRASAH STUDENTS Rahman, Rahman; Syahriyah Semaun; Damirah; St Aminah; Muzdalifah Muhammadun
Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Vol. 6 No. 1 (2026): Januari-Juni 2026
Publisher : IAIN BONE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/alkharaj.v6i1.11321

Abstract

This study examines how access to information and learning media impact students' Islamic financial literacy in the digital era. This study uses a quantitative associative approach to analyze the influence of access to information and learning media on students' Islamic financial literacy in the digital era. Data were collected using a Likert-scale questionnaire and analyzed through descriptive statistics, Pearson correlation, and multiple linear regression with t-tests and F-tests. The findings indicate that access to information has a positive and significant effect on Islamic financial literacy. Learning media also exhibits a positive and significant effect, with a stronger effect than access to information. Together, both variables significantly influence students' Islamic financial literacy, highlighting the importance of an integrated learning approach. This study concludes that learning media and access to information significantly influence Islamic financial literacy, with learning media playing a more dominant role. These results suggest that policymakers and educational institutions should strengthen Islamic financial education through innovative and values-based learning media. Future studies are encouraged to incorporate additional factors to enrich our understanding of the development of Islamic financial literacy.
DAMPAK CORPORATE SOCIAL RESPONSIBILITY PT. UPC SIDRAP BAYU ENERGI TERHADAP PENINGKATAN KESEJAHTERAAN MASYARAKAT DI KABUPATEN SIDENRENG RAPPANG Widodo, Uun Purwati; Semaun, Syahriyah; Aminah, Sitti; Bahri. S, Andi; Nurhayati, St.
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.702

Abstract

Community empowerment is one of the efforts made to improve community welfare. This effort can be carried out through various approaches, one of which is Corporate Social Responsibility (CSR), a program that focuses on community and environmental empowerment as a form of social responsibility for companies located in a region. This research aims to determine the impact of Corporate Social Responsibility (CSR) programs implemented by PT UPC Sidrap Bayu Energi in improving community welfare in Sidenreng Rappang Regency. This is qualitative research with a field research approach to observe the impact of PT UPC Sidrap Bayu Energi's Corporate Social Responsibility (CSR) program on community welfare in Sidenreng Rappang Regency. The data in the research were collected through interviews with PT UPC Sidrap Bayu Energi and residents in Pabberesseng Hamlet as beneficiaries. The results of this research indicate that the Corporate Social Responsibility (CSR) program implemented by PT UPC Sidrap Bayu Energi succeeded in achieving 85% of their goal and provided significant benefits to the community in Sidenreng Rappang Regency. CSR programs such as providing clean water, solar electricity, road repairs, playground construction, and school sanitation have contributed to improving the health, economic productivity, and quality of life of the community.
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