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All Journal Rihlah Jurnal Sejarah dan Kebudayaan DIKTUM: Jurnal Syariah dan Hukum AL-MAIYYAH SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Jurnal Hukum Ekonomi Syariah Inspiring: English Education Journal Jurnal Ilmu Manajemen Profitability International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Al-Iftah: Journal of Islamic studies and society Indo-Fintech Intellectuals: Journal of Economics and Business Economos : Jurnal Ekonomi dan Bisnis Al Rikaz : Jurnal Ekonomi Syariah Riwayat: Educational Journal of History and Humanities Sipakainge: Inovasi Penelitian, Karya Ilmiah, dan Pengembangan Margin : Journal of Islamic Banking Islamic Financial And Accounting Review
Muzdalifah Muhammadun, Muzdalifah
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Sistem Pengelolaan Bantuan Langsung Tunai (BLT) dalam Pemenuhan Kebutuhan Masyarakat yang Terdampak Covid 19 di Desa Sali-Sali Kabupaten Pinrang (Analisis Ekonomi Syariah) Usbala, Aminuddin; Muhammadun, Muzdalifah; Hannani; Ghasali, Ihsan
Al Rikaz: Jurnal Ekonomi Syariah Vol 1 No 1 (2022): Al Rikaz: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/rikaz.v1i2.6399

Abstract

Dampak yang ditimbulkan oleh pandemi Covid-19 adalah perekonomian yang tidak berjalan semestinya. Di Indonesia, akibat pandemi ini perekonomian masyarakat menjadi menurun, Program Bantuan Langsung Tunai (BLT) dana desa yang sebenarnya diperuntukkan bagi pembangunan dan pengembangan desa, dialihkan menjadi dana bantuan tunai yang dinamakan dengan Bantuan Langsung Tunai (BLT) Dana Desa. Tujuan Penelitian ini adalah untuk mengetahui bagaimana pengelolaan bantuan langsung tunai (BLT) berimplikasi terhadap pemenuhan kebutuhan masyarakat yang terdampak Covid-19 di Desa Sali Sali menurut prinsip ekonomi syariah. Penelitian ini menggunakan pendekatan Kualitatif. Faktor-faktor yang mengakibatkan pengelolaan BLT tidak berjalan semestinya, yaitu peraturan pemerintah pusat yang tidak membolehkan masyarakat yang telah terdata data terpadu kesejahteraan sosial (DTKS) menerima bantuan langsung tunai (BLT) dari dana desa, penyesuaian data dan waktu yang terbatas, kondisi geografis di Desa Sali Sali, manajemen dana desa dan kurangnya pemahaman masyarakat mengenai beragamnya bantuan di masa pandemi Covid-19. (3) Pengelolaan bantuan langsung tunai di Desa Sali Sali di tinjau dari prinsip ekonomi syariah telah menerapkan beberapa prinsip yang sesuai. Pengelola telah Amanah dalam mengelola dana dengan data, jujur dan adil dalam menyalurkan bantuan meski tidak mempertimbangkan kemashlahatan karena menaati peraturan yang telah ditetapkan oleh pemerintah pusat.
Pengaruh Diskon Terhadap Peningkatan Impulse Buying Pembeli di Toko Sejahtera Kota Parepare Arliny, Adinda; Muhammadun, Muzdalifah; Rusnaena; Pangestu, Dian Resky
Al Rikaz: Jurnal Ekonomi Syariah Vol 1 No 1 (2022): Al Rikaz: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/rikaz.v1i2.6406

Abstract

This study aims to investigate the effectiveness of discounts on impulse buying at the Sejahtera Store in Kota Parepare. Additionally, the research aims to explore the magnitude of the impulse buying rate at the Prosperous Store in Parepare City and to establish a positive and significant relationship between discount provisions and impulse buying. The research employs a descriptive quantitative method and is conducted at the Sejahtera Store in Parepare City over a period of 31 days. Data collection is carried out using questionnaires, with a sample size of 100 individuals selected from a total population of 12,900. Data analysis includes the utilization of the One Sample T-test, Pearson product-moment correlation test, simple linear regression test, and determination coefficient test. The study findings demonstrate a significant impact of discounts on impulse buying behavior. The test results reveal a positive and statistically significant relationship between discounts and impulse buying at the Prosperous Store in Parepare City. The discounts' influence on impulse buying is estimated to be around 40.3%, while the remaining 59.7% of impulse buying is influenced by factors not examined in this study. In conclusion, the research highlights the importance of discounts in driving impulse buying behavior and provides valuable insights for retailers to optimize their marketing strategies effectively.
Comparisonal Analysis Of Financial Distress On Sharia Bank And Conventional Bank Based On The Altman Z-Score Method S, Muhlisa; Muhammadun, Muzdalifah; Sahara, Ira
Islamic Financial And Accounting Review Vol 1 No 1 (2022): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i1.3205

Abstract

The role of banking in advancing the economy of a country is very large. The current economy cannot be separated from the banking world. In condition that , banking sued for capable facing and overcoming financial distress. This study aim for compare the level of financial distress of Islamic banks and conventional banks with Altman Z-Score method for the period 2015-2019. This research is a quantitative study. As for the variables compared _ are net working capital to total assets (X1), retained earnings to total assets (X2), earnings before interest and taxes to total assets (X3), book value of equity to total (X4), and Z-Score. Sample chosen use method purposive sampling . As for the sample consist from Islamic banks (Bank Muamalat Indonesia, Bank BNI Syariah, and Bank Mega Syariah) and conventional banks (Bank Mandiri , Bank BRI, and Bank BTN) for the 2015-2019 period. Hypothesis testing method use Mann Whitney U Test. Test results show comparison level performance Islamic bank finance and conventional bank based on net working capital to total assets (X1) shows value 0.000 <0.05 means H0 is rejected, retained earnings to total assets (X2) shows value 0.000 <0.05 means H0 is rejected, earning before interest and taxes to total assets (X3) shows a value of 0.003 <0.05 means that H0 is rejected and the book value of equity to total liabilities (X4) shows that value 0.000 <0.05 means H0 is rejected so that there is difference significant . Whereas results comparison the level of financial distress based on the Z-Score shows value 0.178> 0.05 so that H0 is accepted . This means that no there is significant difference Among Islamic banks and conventional banks .
THE INFLUENCE OF INTELLECTUAL CAPITAL AND SHARIA FINANCIAL LITERACY ON FINANCIAL BEHAVIOR IN PAREPARE CITY MSMEs Tamara, Ainun; Muhammadun, Muzdalifah; Andi Ayu Frihatni
Islamic Financial And Accounting Review Vol 1 No 2 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i2.10658

Abstract

This research aims to determine the influence of Intellectual Capital and Sharia Financial Literacy on Financial Behavior in Parepare City MSMEs, both partially and simultaneously. This research uses quantitative research methods with an associative approach and field research. The data collection technique used was observation and distribution of questionnaires to 100 Parepare City MSMEs as samples in this research. The data processing technique uses the SPSS version 25 application with research instrument testing, classical assumption testing, and hypothesis testing. The results of the research that has been carried out are partial, the two independent variables, namely Intellectual Capital and Sharia Financial Literacy, both have a significant influence on the dependent variable, namely Financial Behavior. Likewise, simultaneously, Intellectual Capital and Sharia Financial Literacy have a significant effect on Financial Behavior.
The Impact of the Baznas Z-Auto Program on Improving the Community's Economy in Kab. Barru (Sharia Economic Analysis) HS, Lifityani; Muhammadun, Muzdalifah; Damirah, Damirah; Idris, Masyar; 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/fnsg4027

Abstract

Zakat-based empowerment programs are an important instrument in supporting sustainable community development, yet studies assessing their effectiveness at the local level remain limited. In particular, empirical evidence on how zakat programs align with sharia economic principles while enhancing the welfare of beneficiaries is still underexplored. This study seeks to fill this gap by examining the impact of the BAZNAS Z-Auto Program on community economic empowerment in Barru Regency. The research employed a mixed-method case study approach that combined descriptive quantitative and qualitative analysis, allowing for an in-depth understanding of both program outcomes and implementation mechanisms. Data were collected from mustahik beneficiaries, program documentation, and institutional reports to capture the program’s effectiveness and challenges. The findings indicate that the Z-Auto Program has positively contributed to improving the economic welfare of mustahik through the provision of productive facilities and targeted assistance. Moreover, the integration of sharia principles is evident: siddiq (truthfulness) through transparent beneficiary selection and reporting, amanah (trustworthiness) in fund management, fathonah (professionalism) in planning and mentoring, and tabligh (transparency) in communication. While some challenges remain in disseminating information broadly, the overall synergy of these principles enhances program sustainability. These results enrich the literature on zakat-based empowerment and provide practical insights for policymakers and zakat institutions in designing more effective and sharia-compliant community development strategies.
Relevansi Prinsip Bagi Hasil dalam Sistem Ekonomi Islam Modern: Menyikapi Tantangan Keuangan Global Nurdin, Fitriana; Muhammadun, Muzdalifah
Sipakainge: Inovasi Penelitian, Karya Ilmiah, dan Pengembangan (Islamic Science) Vol 3 No 3 (2025): Edisi Khusus Perbankan (Maret)
Publisher : IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/sipakainge.v3i3.13993

Abstract

This article examines the relevance of the Profit-and-Loss Sharing (PLS) principle in modern Islamic economics in response to global financial challenges and digital transformation. Employing a systematic literature review (SLR) method, the study analyzes 30 academic sources to explore: (1) the theological and ethical foundations of PLS, (2) barriers to its implementation in Islamic financial institutions, and (3) opportunities for integrating PLS with emerging technologies such as fintech and blockchain. The findings indicate that while normatively PLS promotes equitable risk-sharing and transparency, practical constraints include moral hazard, information asymmetry, and weak regulatory infrastructure. The adoption of digital finance offers potential solutions via smart contracts and Shariah-compliant platforms, contingent upon supportive and adaptive policy frameworks. This article develops a conceptual framework linking normative Islamic values with digital financial innovation, proposing a technology-driven operational model for PLS. The implications include regulatory reform, human resource development in Islamic finance, and strategic alignment with global efforts to build a more inclusive and resilient financial system.
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.
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.
Opportunities and Challenges: Revitalising the Accounting Profession Against Artificial Intelligent Yassin, Muhammad; Frihatni, Andi Ayu; Muhammadun, Muzdalifah
Riwayat: Educational Journal of History and Humanities Vol 8, No 1 (2025): Januari, Special Issue on "Educational design research for human beings learning
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i1.43906

Abstract

Technological developments noting Artificial Intelligence have impacted many aspects of activities and sectors of society, including the accounting profession. Therefore, this research is intended to analyse the opportunities and challenges that the AI revolution has on the accounting profession, as well as formulate a strategy to revitalise the role of accountants in the digital era. In this research, a qualitative approach method was used through literature review techniques. Based on the research results, it was found that AI offers enormous opportunities in improving efficiency, accuracy, and productivity through the automation of routine tasks such as transaction recording, data analysis, and so on. However, a significant source of risk has also emerged at the same time, and is a concern for the accounting profession today and in the future. Harnessing Artificial Intelligence impacts the liquidation process and the generation of new jobs, requiring the accounting profession to continuously evolve through challenges that demand increased technical, strategic competence and a deep understanding of technology. accounting as a strategic partner in business decision making. This article recommends collaborative efforts between educational institutions, professional organisations, and companies. As well as the development of accounting professional resources that are aligned with current conditions, to prepare accountants for the changes brought by Aritficial Intelligence. With the right approach, Artificial Intelligence will not only be a challenge, but also an opportunity to strengthen the relevance and sustainability of the accounting profession in the future.
THE INFLUENCE OF DIGITAL AND FINANCIAL LITERACY BEHAVIOR TOWARDS CONSUMPTIVE SHOPPING BEHAVIOR ONLINE IN GENERATION Z IN PANANRANG VILLAGE Ramadhani, Amalia; Muhammadun, Muzdalifah; Arwin
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.v4i1.15567

Abstract

The purpose of this study is to describe whether digital financial literacy has an effect on consumptive spending behavior Online in Generation Z. describes whether Financial Behavior Affects Shopping Consumptive Behavior Online in generation Z. This type of research uses quantitative methods. Saturated sampling is used to distribute questionnaires to Generation Z to obtain data. The two forms of data analysis used in this study are multiple regression analysis and descriptive analysis approach. The data processing in this study uses IBM SPSS Statistics 26. The results of the study show that: First, the results of the t-test hypothesis test (Partial) show that the significance value for the X1 variable is 0.04 < 0.05 and the t-calculation value is -2.960 < t-table 1.985 so that it is stated that digital financial literacy has a significant effect on spending consumptive behavior Online with the direction of the negative relationship, the second based on the hypothesis test of the t-test (partial) shows a significant value for the variable X2 of 0.00 < 0.05 with a t-calculated value of 12.530 < t-table 1.985, so it can be stated that Financial Behavior Have a significant effect on consumptive shopping behavior Online with the direction of positive relationships. The F value is calculated as 78.929 > F table 3.09 so that it is stated that there is an influence of variable X on variable Y together (simultaneously). Conclude that the hypothesis in this study is accepted, namely that there is an influence of digital financial literacy variables and Financial Behavior on consumer spending behavior Online generation Z in Pananrang Village, Mattiro Bulu District, Pinrang Regency.
Co-Authors Abdil Dzil Arsy Alya, Nur Amalia, Kiki Reski AMZAH SELLE, AMZAH Andi Ayu Frihatni Andi Bahri S Andi Bahri, Andi Areski, Widya Pribadiyanti Arliny, Adinda Arwin Arwin Arwin Astuti, An Ras Try Bahri. S, Andi Bustami Usman, Bustami DAMIRAH DAMIRAH, DAMIRAH Fatmawati, Fatmawati Firman Firman Frihatni, Andi Ayu Ghasali, Ihsan H, Marsadi. Hannani Hasnani Siri HS, Lifityani Idris, Masyar Kaharuddin M. NASRI HAMANG, M. NASRI Madir, Muhammad Mahsyar, Mahsyar Multazam Mansyur Addury Nugroho, Muhammad Dandi Nurdin, Fitriana Nurhayati, St. Pangestu, Dian Resky Rahmatillah, Sri Fatimah Ramadhani, Amalia Ramli, Nurleli Rufi'i Rusnaena S, Muhlisa Safitri, Mustika Ayu Sahara, Ira Sakina, Ashara Sangaji, Ruslan Sardia Sarifah Sarifah St. Aminah Suarning, Suarning Sumi Surahman Amin, Surahman Syahriyah Semaun, Syahriyah Syarifuddin, Samsinar Tamara, Ainun Ulandari, Dewianti Ulfa Hidayati Usbala, Aminuddin Wahyuni, A