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All Journal JURNAL ECONOMIA Martabe : Jurnal Pengabdian Kepada Masyarakat
Abubakar, Idrus
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Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Descriptive Study of Government Expenditure & Poverty Reduction in South Halmahera, Indonesia (Maqashid Sharia Approach) Inat, Fathy; Fadly, Fadly; Abubakar, Idrus; Rusdin, Firman
Jurnal Economia Vol. 20 No. 2 (2024): June 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i2.58027

Abstract

AbstractGovernment intervention plays an important role in reducing poverty in South Halmahera as an antithesis to when market mechanisms fail to distribute wealth. From the Islamic public finance perspective, the ulil-amri (the government) plays a central role in managing public budget and is subject to the sharia value system. This research descriptively explores how the SH government manages its expenditure side for poverty alleviation and tries to conceptualize direct spending using the 2019 APBD(The Regional Revenue and Expenditure Budget) sample with the maqashid sharia approach. The results show that government spending brings benefits to the poor, but unfortunately an increase in spending does not always reduce poverty. During the COVID-19 pandemic, budget refocusing was quite successful in reducing poverty. Meanwhile, the expenditure allocation according to the maqashid sharia indicator has reached 69% of the total direct expenditure, although the expenditure allocation for religious protection received the smallest portion, 0.42%. Keywords:Poverty, Government Expenditure, Budget Refocusing, Maqashid Sharia
SINERGI LITERASI KEUANGAN SYARIAH DAN PENDAMPINGAN UMKM BERBASIS KOMUNITAS DI DESA MODAYAMA, KABUPATEN HALMAHERA SELATAN Yamani, Sudin; Abubakar, Idrus; Ermet, Ervida
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 9, No 3 (2026): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v9i3.1109-1116

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) ini dilaksanakan oleh Program Studi Perbankan Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Ternate di Desa Modayama, Kecamatan Kayoa Utara, Kabupaten Halmahera Selatan. Tujuannya adalah meningkatkan literasi keuangan syariah dan memperkuat potensi ekonomi lokal melalui pendampingan usaha mikro, kecil, dan menengah (UMKM) berbasis komunitas. Rendahnya literasi di pedesaan menghambat adopsi praktik manajemen yang baik dan akses ke pembiayaan halal. Metode yang digunakan menggabungkan Pendidikan Masyarakat (sosialisasi literasi), Pelatihan (pendampingan pembukuan sederhana), dan Advokasi/Mediasi (kolaborasi dengan pemerintah desa). Pendekatan Participatory Action Learning  diterapkan dalam tiga sesi utama. Hasil kegiatan menunjukkan peningkatan pemahaman konseptual mengenai prinsip keuangan syariah, dan penetasan ide inisiatif strategis, yang meliputi pengembangan pasar kuliner lokal, model home sharing untuk 50 rumah warga, dan potensi wisata memancing. Temuan ini menegaskan bahwa literasi syariah menjadi fondasi moral dan manajerial dalam merumuskan social value proposition untuk Community-Based Enterprise (CBE). Kegiatan ini juga berhasil mendorong komitmen lanjutan dari pemerintah desa untuk monitoring dan evaluasi pasca-PkM. 
Co-Authors Ermet, Ervida Fadly Fadly Inat, Fathy Rusdin, Firman yamani, sudin