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PENINGKATAN KAPASITAS SDM DALAM MEWUJUDKAN DESA DASAN GERIA SEBAGAI DESA WISATA UNGGULAN Asri Mardiah; Ni Putu Shinta Puspitasari; Farida Aprianti; Baiq Dea Rosdiana Dewi; Ahmad Ravi Ispani; Cristoper, Cristoper; Muhammad Susriyan Akbar; Adi Purna Irawan; Mohamad Iqbal Arya Kusuma; Jirdi Rihardian; Ratmaji, Ratmaji; Halus Mandala
JURNAL PENGABDIAN MANDIRI Vol. 3 No. 3: Maret 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jpm.v3i3.7605

Desa Dasan Geria memiliki objek wisata yang potensial, seperti bendungan Meninting, eduwisata Kampung Lebah Murpeji, wisata alam bukit Murpeji, agrowisata gula aren dan gaharu, perkebunan masyarakat dan UMKM. Permasalahan saat ini adalah informasi keberadaan objek-objek dan atraksi wisata tersebut sangat terbatas dan wisatawan secara umum masih kesulitan menemukan lokasi objek tersebut. Demikian juga, masih banyak potensi yang harus dikembangkan. Semua itu bermuara pada perlunya peningkatan kapasitas SDM pengelola untuk mewujudkan Desa Wisata Unggulan. Mahasiswa KKN STP Mataram mencoba menawarkan solusi yang disepakati masyarakat dan perangkat desa setempat dalam bentuk peningkatan kapasitas SDM pengelola desa wisata melalui program 1) Pelatihan pemetaaan potensi wisata berbasis digital, 2) Pelatihan Pokdarwis, 3) Pelatihan pengurusan izin produk UMKM, 4) Pelatihan pembuatan paket tour, dan 5) Penyuluhan dan pelatihan layanan prima & CHSE bagi para pengelola dan pelaku wisata. Kegiatan pengabdian ini selain untuk peningkatan kapasitas SDM, juga mengasilkan produk berupa Aplikasi berbasis android, PIRT, AD & ART Pokdarwis, dan Dokumen Paket Wisata. Pendekatan pelaksanaan kegiatan ini adalah kolaboratif dengen metode diklat & penyuluhan yang bersifat partisipatif dari masyarakat, pengelola, dan pelaku wisata. Nilai kebermanfaatan program ini selain transfer knowledge, produk aplikatif, juga legasi sebagai tonggak yang patut diteruskan oleh masyarakat Dasan Geria dalam upaya mewujudkan Desa Wisata Unggulan di masa depan.

Sanksi Denda Uang bagi Pelanggar Peraturan dalam Perspektif Hukum Islam: Studi Kasus Penerapan Peraturan Asrama Putri Ma'had Al Ishlah Maros Tahun 2019-2020 Riska, Riska; Farida Aprianti; Muqnitah, Muqnitah; Awal Rifai
AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam Vol 4 No 2 (2024): AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M), Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/al-khiyar.v4i2.1827

The application of monetary penalties as a disciplinary measure in Islamic law has sparked diverse scholarly debates, particularly regarding its validity and conditions for implementation. This study examines the regulations and enforcement of monetary penalties at the female dormitory of Ma’had Al-Ishlah Maros during 2019–2020, aiming to analyze their alignment with Islamic jurisprudence. The primary research questions address (1) the rules and practices surrounding monetary penalties in the dormitory and (2) the Islamic legal perspective on their implementation. This research employs a qualitative field study (Field Research) with a case study approach. Data collection methods include observation, interviews, and documentation, analyzed through normative theological and sociological perspectives. The findings reveal that monetary penalties were applied in three administrative domains: language, cleanliness, and memorization (tahfīẓ), based on a verbal consensus between the dormitory administrators and students. In Islamic jurisprudence, the discourse on monetary penalties is divided: some scholars permit it under judicial authority for public welfare, while others, upheld by the majority (jumhūr), categorically prohibit it, citing the principle of safeguarding Muslim property and avoiding unjust enrichment. Fatwa from Lajnah Daimah supports the prohibition of monetary penalties imposed without legitimate religious authority, even when agreed upon consensually. This study contributes to the discourse on disciplinary measures in Islamic educational settings by exploring the tension between contemporary practices and classical jurisprudence. It highlights the need for further refinement of disciplinary frameworks in Islamic boarding schools to ensure compliance with Shariah principles and foster ethical governance.

Sanksi Denda Uang bagi Pelanggar Peraturan dalam Perspektif Hukum Islam: Studi Kasus Penerapan Peraturan Asrama Putri Ma'had Al Ishlah Maros Tahun 2019-2020: Monetary Penalties for Rule Violations in Islamic Law Perspective: A Case Study on the Implementation of Regulations at Ma'had Al Ishlah Female Dormitory, Maros (2019–2020) Riska, Riska; Farida Aprianti; Muqnitah, Muqnitah; Awal Rifai
AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam Vol. 4 No. 2 (2024): AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M), Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar, IndonesiaInstitut Agama Islam STIBA Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/al-khiyar.v4i2.1827

The application of monetary penalties as a disciplinary measure in Islamic law has sparked diverse scholarly debates, particularly regarding its validity and conditions for implementation. This study examines the regulations and enforcement of monetary penalties at the female dormitory of Ma’had Al-Ishlah Maros during 2019–2020, aiming to analyze their alignment with Islamic jurisprudence. The primary research questions address (1) the rules and practices surrounding monetary penalties in the dormitory and (2) the Islamic legal perspective on their implementation. This research employs a qualitative field study (Field Research) with a case study approach. Data collection methods include observation, interviews, and documentation, analyzed through normative theological and sociological perspectives. The findings reveal that monetary penalties were applied in three administrative domains: language, cleanliness, and memorization (tahfīẓ), based on a verbal consensus between the dormitory administrators and students. In Islamic jurisprudence, the discourse on monetary penalties is divided: some scholars permit it under judicial authority for public welfare, while others, upheld by the majority (jumhūr), categorically prohibit it, citing the principle of safeguarding Muslim property and avoiding unjust enrichment. Fatwa from Lajnah Daimah supports the prohibition of monetary penalties imposed without legitimate religious authority, even when agreed upon consensually. This study contributes to the discourse on disciplinary measures in Islamic educational settings by exploring the tension between contemporary practices and classical jurisprudence. It highlights the need for further refinement of disciplinary frameworks in Islamic boarding schools to ensure compliance with Shariah principles and foster ethical governance.

Perbandingan Pengaruh dan Perlakuan Akuntansi antara Biaya Bunga dengan Pajak Penghasilan sebagai Bukti Kebenaran Hukum Halal atau Haramnya dalam Perspektif Islam Rusdin, Muhammad; Farida Aprianti; Irwan Fitri Aco; Asri Asri; Muhammad Faisal Arif
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.6731

This study aims to determine the comparative effect between interest costs and income tax on sales to achieve the expected profit. Also to determine the comparative accounting treatment between interest costs and income tax in the income statement. The influence and accounting treatment are then used as evidence of the truth of the law of halal or haram in the Islamic perspective. This study is a library research using the analysis method: comparison, qualitative descriptive and quantitative descriptive. The results of the study indicate that interest costs and income tax have an equally large burden because they result in the need for higher sales to achieve the expected profit based on the cost-volume-profit analysis. Based the income statement, interest costs are calculated when there is a profit or loss, so they are more burdensome than income tax which is calculated when there is a profit and not calculated when there is a loss. This influence and accounting treatment prove the truth of the law of halal or haram in the Islamic perspective which has been established approximately thousands of years ago, namely that interest costs are haram so that they are heavier than income tax, the law of which: some argue that it is halal and others argue that it is doubtful, even some argue that it is haram. Based on this, interest costs must be avoided, either as the payer, recipient, witness, clerk or other involvement. Meanwhile, income tax should be complied with sincerely as charity for the payer and the recipient should seek alternative replacements with other sources of income.

Tinjauan Hukum Islam terhadap Penggunaan Voucer Gratis Ongkir di Shopeepay dalam Aplikasi Marketplace Shopee: Review of Islamic Law Regarding the Use of Free Shipping Voucers on Shopeepay in the Shopee Marketplace Application Rosmita; Farida Aprianti; Rahma Alia BS
AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam Vol. 4 No. 1 (2024): AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M), Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar, IndonesiaInstitut Agama Islam STIBA Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/al-khiyar.v4i1.1444

This research aims to find out the law on free shipping vouchers on Shopeepay in the Shopee application from an Islamic legal perspective. This research uses a qualitative descriptive research method or library research which focuses on the study of manuscripts and texts, using a normative approach and a sociological approach. The results of the analysis show that the mechanism for free shipping vouchers on Shopeepay is by topping up or topping up your balance. Topping up Shopeepay funds can be done in several ways, including: via bank transfer, ATM, Alfamart and Indomaret. Shopeepay top up can be done by clicking top up then selecting the desired top up payment method. After being reviewed and analyzed according to the perspective of Islamic law, free shipping vouchers on Shopeepay are permissible because the funds on Shopeepay are takyif as a sarf contract (exchanging money in paper form for electronic money) so in this case, the use of free shipping vouchers on Shopeepay in the Shopee application is permissible. . The implications of this research are First, Shopee users, especially Muslims who activate ShopeePay to fulfill their needs, are advised to be more careful in carrying out this transaction, as a Muslim you must know the contract you are making so as not to violate the Sharia. Second, Shopee is expected to also pay attention to the service features it already has, such as cashback, discounts, free shipping and other service features using Shopeepay based on sharia provisions.

Perbandingan Biaya Bunga dengan Pajak Penghasilan dalam Perencanaan Laba dan Perspektif Islam Muhammad Rusdin; Tafsir, Muhammad; Farida Aprianti; Nurlaely Razak
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.5085

This research aims to compare the effect of interest costs and income tax on sales to achieve the planned profit in the cost-volume-profit analysis. To compare the treatment of interest costs with income taxes in the profit and loss statement. To compare interest costs with income tax regarding halal or haram laws from an Islamic perspective. This research is library research using analytical methods: comparison, qualitative descriptive and quantitative descriptive. The research results show that interest costs and income taxes have the same effect on the need for higher sales to achieve the planned profit in the cost-volume-profit analysis. In the income statement, interest costs are taken into account when making a profit or loss; while income tax is taken into account only when profits are made. From an Islamic perspective, interest costs are haram; Meanwhile, according to the income tax law, some think it is halal and others think it is syubhat and some even think it is haram.

Efektivitas Pengembangan Sumber Daya Manusia pada Alumni STIBA Makassar Muhammad Yunus, Imran; M. Dzul Fadli S; Farida Aprianti; Ridwan, Ridwan; Ahmad Amunir
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5974

This study aims to determine the effectiveness of human resource development, especially for STIBA Makassar alumni who are assigned to preach in various parts of Indonesia. This research is a field research using descriptive qualitative and descriptive quantitative methods through case study and phenomenological research approaches. Primary data sources are obtained directly from alumni as respondents and STIBA managers including stake holders as informants. The results showed that the development of human resources, especially STIBA Makassar alumni who were assigned to preach in various parts of Indonesia, was ineffective. This can be shown, both the overall effectiveness of the HR development program at 50.43% and specifically the effectiveness of all training at 52.2% and the effectiveness of all follow-up at 50.2%. This is certainly due to many causes and one of them is the effectiveness of the participation of follow-up participants of only 85.71% which is also in the less effective category. It is recommended that this overall effectiveness be improved in various ways. At least by having all trainees become follow-up participants.

Peningkatan Kapasitas Tenaga Keuangan Organisasi Dakwah Muslimah Wahdah Daerah Bulukumba: Increasing the Capacity of Financial Staff of the Muslimah Dakwah Organization of Wahdah in the Bulukumba Region Farida Aprianti
WAHATUL MUJTAMA': Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): WAHATUL MUJTAMA': Jurnal Pengabdian Masyarakat
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/wahatul.v6i1.2177

Community Service (PkM) is one form of community service as one of the pillars of the Tridharma of Higher Education. The method of implementing the community service program begins with mapping problems and training material needs using SOAR analysis. After the analysis is carried out, appropriate training materials are prepared that are needed to increase the capacity of financial staff at MWD Bulukumba. The materials presented during the training include: Developing Basic Financial Management Skills; Building Professional Workforce Integrity; Normative Foundations of Non-Profit Organization Finance; Fundraising Management. This community service (PkM) aims to improve the knowledge, skills, and attitudes of the financial staff of Muslimah Wahdah Daerah (MWD) Bulukumba so that they are able to manage organizational finances effectively and with integrity. This activity is carried out in the form of classical training based on the Participatory Learning Method for two days, with a participatory approach, direct practice, and formative evaluation. The results of the activity showed a significant increase in participants' understanding of basic financial principles, budget preparation, personal integrity, and fundraising techniques. Evaluation is done through pretest-posttest, active observation, and practical assignments that show that participants not only understand the concept, but are also able to implement it directly. The contribution of this PkM is to form professional, integrity-based non-profit financial personnel who are ready to carry out the strategic mandate of the organization based on Islamic values.

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