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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Diskursus Islam Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi Al Tijarah Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Al-Amwal : Journal of Islamic Economic Law SENTRALISASI YUME : Journal of Management Iqtishoduna: Jurnal Ekonomi Islam International Journal of Islamic Business and Economics (IJIBEC) JAAF (Journal of Applied Accounting and Finance) Ecces: Economics, Social, and Development Studies Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akuntansi International Journal of Business Economics (IJBE) Kepariwisataan: Jurnal Ilmiah Jurnal Ilmu Manajemen Profitability An Nisa' Jurnal Ilmiah Akuntansi Peradaban Asy-Syarikah : Jurnal Lembaga Keuangan, Ekonomi dan Bisnis Islam Journal of Management - Small and Medium Enterprises (SME's) Bertuah : Jurnal Syariah dan Ekonomi Islam Shar-E: Jurnal Kajian Ekonomi Hukum Syariah Management of Zakat and Waqf Journal (MAZAWA)) Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Ekonomi Jurnal Kolaboratif Sains Jurnal Iqtisaduna Islamic Accounting and Finance Review Journal Of Human And Education (JAHE) Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi Syariah dan Bisnis Milkiyah: Jurnal Hukum Ekonomi Syariah Economic Reviews Journal Dedikasi: Jurnal Pengabdian Kepada Masyarakat SENTRI: Jurnal Riset Ilmiah ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Media Riset Bisnis & Manajemen AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Innovative: Journal Of Social Science Research Basic and Applied Accounting Research Journal Indonesian Journal of Economics, Entrepreneurship, and Innovation Ekalaya : Jurnal Ekonomi Akuntansi Al-Jadwa: Jurnal Studi Islam Jurnal Pengabdian Masyarakat dan Riset Pendidikan IJEIRC COSMOS IECON: International Economics and Business Conference Alkasb: Journal of Islamic Economics International Journal of Islamic Business and Economics (IJIBEC) Jurnal Cendekia Ilmiah Islamic Financial And Accounting Review Study of Scientific and Behavioral Management (SSBM)
Murtiadi Awaluddin
Fakultas Ekonomi Dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar Jl. Muh. Yasin Limpo No.36, Samata-Gowa
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ANALISIS KEBERLANJUTAN WISATA KOTA MELALUI PENDEKATAN COMMUNITY BASED TOURISM DI YOGYAKARTA Susanto, Hery; Awaluddin, Murtiadi
Kepariwisataan: Jurnal Ilmiah Vol 20, No 1 (2026): Kepariwisataan: Jurnal Ilmiah
Publisher : Sekolah Tinggi Pariwisata Ambarrukmo Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47256/kji.v20i1.918

Abstract

AbstractThis study aims to analyze the condition of sustainable city tourism in Yogyakarta, identify the role and contribution of Community Based Tourism (CBT) in supporting the sustainability of city tourism, and formulate a strategy for developing sustainable city tourism through the Community Based Tourism (CBT) approach in city tourism destinations in Yogyakarta. This type of research is descriptive research with a mixed method approach. The population in the study were tourism managers, local communities, tourists, and local governments. Samples were taken using purposive sampling, including 20 tourism managers, 50 local communities, and 50 tourists from each location. Data were obtained through primary data, namely in-depth interviews, questionnaires, and direct observation, and secondary data from official documents, government reports, and literature studies. The results of the study indicate that the sustainability of city tourism in Yogyakarta is in the fairly good category but not yet optimal. The principle of Community Based Tourism (CBT) has been applied in several aspects, such as community involvement in tourism program planning and providing opportunities for women's roles in managing tourism businesses. Based on field findings, there are five main strategies that need to be implemented to improve the sustainability of city tourism through CBT in Yogyakarta, iincreasing community involvement, strengthening transparency and equitable distribution of economic benefits, sustainable training and capacity development, strengthening local cultural preservation and measured and sustainable environmental management.Keywords: Tourism Sustainability; Community Based Tourism; Development StrategyAbstrakPenelitian ini bertujuan untuk menganalisis kondisi keberlanjutan wisata kota di Yogyakarta, mengidentifikasi peran dan kontribusi Community Based Tourism (CBT) dalam mendukung keberlanjutan wisata kota dan merumuskan strategi pengembangan wisata kota berkelanjutan melalui pendekatan Community Based Tourism (CBT) pada destinasi wisata kota di Yogyakarta. Jenis penelitian ini penelitian deskriptif dengan pendekatan mixed method. Populasi dalam penelitian yaitu pengelola wisata, masyarakat lokal, wisatawan, dan pemerintah daerah. Sampel diambil menggunakan purposive sampling, mencakup 20 pengelola wisata, 50 masyarakat lokal, dan 50 wisatawan dari masing-masing lokasi. Data diperoleh melalui data primer yaitu wawancara mendalam, kuesioner, dan observasi langsung dan data sekunder dari dokumen resmi, laporan pemerintah, dan studi literatur. Hasil penelitian menunjukkan bahwa keberlanjutan wisata kota di Yogyakarta berada pada kategori cukup baik namun belum optimal. Prinsip Community Based Tourism (CBT) telah diterapkan di beberapa aspek, seperti pelibatan masyarakat dalam perencanaan program wisata dan pemberian kesempatan peran perempuan dalam pengelolaan usaha wisata. Berdasarkan temuan lapangan, terdapat lima strategi utama yang perlu dilakukan untuk meningkatkan keberlanjutan wisata kota melalui CBT di Yogyakarta yaitu meningkatkan keterlibatan masyarakat, memperkuat transparansi dan pemerataan manfaat ekonomi, pelatihan dan pengembangan kapasitas berkelanjutan, penguatan pelestarian budaya lokal dan pengelolaan lingkungan yang terukur dan berkelanjutan.Kata Kunci: Keberlanjutan Wisata; Community Based Tourism; Strategi Pengembangan
FARMASI DAN PRODUK KESEHATAN HALAL: STANDARISASI SERTIFIKASI HALAL, PERLINDUNGAN KONSUMEN, DAN KEPUASAN PASIEN Rina Saputri; Nasirah Asri; Murtiadi Awaluddin
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 7 No 2 (2026): Januari
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.v7i2.63766

Abstract

Abstrak Industri farmasi dan produk kesehatan halal menjadi salah satu sektor strategis dalam pengembangan ekonomi syariah global. Peningkatan kesadaran masyarakat Muslim terhadap pentingnya kehalalan produk mendorong kebutuhan akan sistem sertifikasi yang terstandar, transparan, dan terpercaya. Penelitian ini bertujuan untuk menganalisis proses standardisasi sertifikasi halal pada produk farmasi, menilai implikasinya terhadap perlindungan konsumen, serta mengkaji pengaruhnya terhadap tingkat kepuasan pasien. Pendekatan penelitian yang digunakan adalah deskriptif-kualitatif dengan studi literatur dan analisis kebijakan yang bersumber dari peraturan Badan Penyelenggara Jaminan Produk Halal (BPJPH), LPPOM MUI, serta studi kasus pada industri farmasi bersertifikat halal. Hasil penelitian menunjukkan bahwa standardisasi sertifikasi halal berperan penting dalam menjamin kehalalan bahan baku, proses produksi, dan distribusi produk farmasi. Selain itu, keberadaan sertifikasi halal meningkatkan kepercayaan konsumen, memperkuat perlindungan hukum bagi pengguna produk kesehatan, serta berkontribusi terhadap kepuasan pasien melalui jaminan keamanan dan kesesuaian dengan prinsip syariah. Penelitian ini merekomendasikan perlunya sinergi antara pemerintah, lembaga sertifikasi, dan pelaku industri untuk mempercepat implementasi sistem jaminan halal di sektor farmasi secara menyeluruh. Kata kunci: Farmasi halal, standardisasi sertifikasi halal, perlindungan konsumen, kepuasan pasien.   Abstract The halal pharmaceutical and health products industry is one of the strategic sectors in the development of the global sharia economy. Increased awareness among Muslims of the importance of product halal certification has driven the need for a standardised, transparent and reliable certification system. This study aims to analyse the halal certification standardisation process for pharmaceutical products, assess its implications for consumer protection, and examine its impact on patient satisfaction levels. The research approach used is descriptive-qualitative with literature studies and policy analysis sourced from the regulations of the Halal Product Guarantee Agency (BPJPH), LPPOM MUI, and case studies in the halal-certified pharmaceutical industry. The results show that halal certification standardisation plays an important role in ensuring the halal status of raw materials, production processes, and distribution of pharmaceutical products. In addition, the existence of halal certification increases consumer confidence, strengthens legal protection for users of health products, and contributes to patient satisfaction through safety guarantees and compliance with sharia principles. This study recommends the need for synergy between the government, certification bodies, and industry players to accelerate the implementation of a comprehensive halal assurance system in the pharmaceutical sector. Keywords: Halal pharmacy, halal certification standardisation, consumer protection, patient satisfaction.
RED OCEAN VS BLUE OCEAN STRATEGY: COMPARATIVE ANALYSIS IN CREATING COMPETITIVE ADVANTAGE Ramlah, Ramlah; Hardianti, Titin; Rahmawati, Rahmawati; Awaluddin, Murtiadi; Sudirman, Sudirman
Journal of Management Small and Medium Enterprises (SMEs) Vol 19 No 1 (2026): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v19i1.22157

Abstract

In an increasingly competitive business world, companies are required to innovate in order to maintain a competitive advantage. This article aims to analyze the comparison between Red Ocean and Blue Ocean strategies in creating competitive advantage. The research method used is a literature review, by collecting and analyzing related literature from various sources, including scientific journals and research reports. The results of the study indicate that the the Red Ocean Strategy focuses on competition in existing markets, encouraging companies to increase efficiency and product differentiation, but often traps them in price wars. In contrast, Blue Ocean Strategy offers an innovative approach by creating new market space that reduces the intensity of competition, allowing companies to build advantages that are difficult to imitate. Understanding these two strategies is important for determining strategic directions that are in accordance with dynamic market conditions. Keywords: Red Ocean Strategy; Blue Ocean Strategy; Competitive Advantage; Strategic Management
PERAN KOMPETENSI SDM DALAM MEMODERASI PENGARUH DIGITALISASI PELAPORAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PENGELOLAAN ANGGARAN PADA SATUAN KERJA DI KPPN WATAMPONE Supriyanto, Benny Eko; Mubarok, Faizul; Awaluddin, Murtiadi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jqhe8w15

Abstract

Kinerja pengelolaan anggaran yang efektif merupakan kunci dalam memastikan akuntabilitas dan efisiensi pengelolaan keuangan negara. Namun, di wilayah kerja KPPN Watampone masih ditemukan kesenjangan antara penerapan digitalisasi pelaporan dan sistem pengendalian internal dengan hasil kinerja pengelolaan anggaran yang belum optimal. Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi pelaporan dan sistem pengendalian internal terhadap kinerja pengelolaan anggaran, serta menguji peran kompetensi sumber daya manusia sebagai variabel moderasi dalam hubungan tersebut. Penelitian dilakukan pada pejabat pengelola dana APBN dan operator pelaporan di satuan kerja wilayah pembayaran KPPN Watampone, dengan populasi sebanyak 350 orang dan sampel penelitian sebanyak 200 responden. Variabel independen dalam penelitian ini adalah digitalisasi pelaporan dan sistem pengendalian internal, variabel dependen adalah kinerja pengelolaan anggaran, sedangkan variabel moderasi adalah kompetensi sumber daya manusia. Analisis data dilakukan menggunakan metode Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa digitalisasi pelaporan dan sistem pengendalian internal berpengaruh positif terhadap kinerja pengelolaan anggaran. Selain itu, kompetensi sumber daya manusia terbukti memoderasi hubungan antara sistem pengendalian internal dan kinerja pengelolaan anggaran. Model penelitian ini mampu menjelaskan 59,1% variasi kinerja pengelolaan anggaran, sedangkan 40,9% sisanya dipengaruhi oleh faktor lain di luar model penelitian.
Analysis of the Green Economy Framework for the Sustainability of the Halal Industry in Indonesia Sapinah, Sapinah; Siradjuddin, Siradjuddin; Awaluddin, Murtiadi
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 1 (2026): FEBRUARY 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/pem37n31

Abstract

The halal industry is a strategic sector in Indonesia’s economy; however, its development continues to face sustainability challenges, particularly in integrating environmental considerations into the halal value chain. While the green economy paradigm has become central to sustainable development discourse, systematic efforts to integrate this framework within the Indonesian halal industry remain limited and fragmented. This study aims to analyze the systemic and conceptual integration of the green economy framework in supporting the sustainability of the halal industry in Indonesia.Using a qualitative approach, this research employs a narrative literature review of scientific articles indexed in Scopus, Web of Science, and Google Scholar from 2019–2025. Literature selection was conducted systematically based on thematic relevance, conceptual contribution, source quality, and contextual alignment with halal industry and green economy issues.The findings reveal that integrating green economy principles into the halal industry requires a multidimensional framework comprising five components: (1) green sharia value, (2) green production and clean technology, (3) sustainable halal supply chain, (4) green halal financing and investment, and (5) policy, governance, and public engagement. The model demonstrates that halal industry sustainability depends not only on sharia compliance but also on ecological efficiency, technological transformation, and collaborative governance. The study contributes theoretically by linking maqāṣid al-sharī‘ah with the green economy paradigm and provides practical guidance for developing sustainability-oriented national halal policies.
Co-Authors , Aisyah , Sudirman - Sri Prilmayanti Awaluddin, - Abdul Chadjib Halik Abdul Gani Abdul Wahab Abdullah, Muhammad Wahyuddin Abdullah, Muhammad Wahyudin Abdullah, Wahyuddin Abdurrahman Mansyur Adriani Adriani Affandi, Muh Akbar Akbar. C Alifurahman, Alifurahman Alika, Nur Hikmah Alim Sholihin Aminuyati Amir , Indah Ramadhani Amir, A. M. Nur Atma Amiruddin K Amiruddin K Amirudin K Andi Abdul Gaffar Andi Harmoko Arifin Andi Nur Annisa M Andi Nur Rahma Andi Sitti Aisah Andi Sylvana Andi Sylvana Andi Ummul Khair Anshar Daud Arifin, Asriadi Arsyad, Kamaruddin Arsyadi, Baso Asriadi Arifin Asriani Aswar Aswar Azwar Anwar Bahrul Ulum Rusydi Baso Sardjan Basri, Muh. Arfah Berlian Berlian Devy Wulandari Dewi Pratiwi Dian Dian Dian Sari Dueramae, Hussam Eka Indriyani MS Elis Elis Elis, Elis Elvi Syahria Maznawati Emily Nur Saidy Eril, Eril Fadjriyah, Sitti Fahrika, Andi Ika Faizul Mubarok Fajriah, Fadillah Febriani Setijawan Fitriah Ningsih Haeranah Hamka Hardianti, Titin Hasbiah Hasbiah, Hasbiah Herianti, Herianti Ihwan Wahid Minu Ilham Gani Ilham Ilham Indah Ramadhani Amir Irwandi Islahuddin Islah K, Amiruddin Kadir, Syahruddin Kara, Muslimin H Kasim, Sjaiful Khaerah Amalia Khaerunnisa, Syarifa Kouach Yassine M. Iqbal Suhaeb Mahmuddin Mahmuddin Malle, Syarif Syharir Mardan, Muh. Zulhadi Mashuri Masri Maulana Muchlis, Mustakim Muh Akil Rahman Muh. Akil Rahman Muh. Ridwan Markarma Muh. Rum Muh. Rum Muhammad Akil Rahman Muhammad Gazali Suyuti Muhammad Ikhsan Alif MUHAMMAD ILHAM Muhammad Zul Fahmi Muin, Rahmawati Muslim Muslimin H. Kara Muslimin Kara Mustofa Umar Mutakallim Sijal Mutmainna, Aenun Mutmainna, Dian N. Nurjanah Nahlah Nahlah, Nahlah Nasirah Asri Nasrullah Bin Sapa Ni'mah, Fadhilatun Niniek Fariaty Lantara Nirgahayu Nirgahayu Nirgahayu Nirgahayu, Nirgahayu Novianti Novianti Novianty, Anisa Utami Nur Anisa Nur, Fira Nuraeni Nuratikah, Nuratikah Nurhaedah Nurmiati Nurmiati Oktoviasari, Vera Ayu Parmitasari, Rika Dwi Ayu Putri Qonitah Rahim Radinal, Radinal Rahim, Adhira Imawardhani Rahman Ambo Masse Rahman, Muhammad Akil Rahmawati Muin Rahmawati Muin Rahmawati, Rahmawati Ramlah Ramlah Rasnawati, Rasnawati Reniati Reniati Rina Saputri Rini andriani Rizky Amaliyah Ramdhani Ilham Rohani, Dian Amalia Putri Rulyanti Susi Wardhani Rusnawati Rusnawati, Rusnawati Safruddin . Saifuloh, Nur Imam Samsunar, Muh. Sanusi, Nina Utami Y Sapinah, Sapinah Sapiri, Muhtar Sapsuha, Mubasysyyratul Ummah Sardjan, Baso Sari Fatimah Mus Sastri Ayu Wiranitania Selmiana Salam Sijal, Mutakallim Siradjuddin Siradjuddin, Siradjuddin Sirajuddin Sirajuddin Sirajuddin Sitti Fadjriyah Sitti Syamsiah Sudarmi Sudirman Sudirman . Sudirman Sudirman Suhartini, Eka Sukmawati Sukmawati Sumarlin Sumarlin Sumarlin Sumar’in, Sumar’in Supriyanto, Benny Eko Susanto, Hery Syahruddin Kadir Syam, Agus Syamsul Syamsul Syarif Syharir Malle Sylvana, Andi Sylvana, Andi Tawwab, M. Abdut Tri Gunarsih Tuarita, Adam Tunggul Prasodjo Un Dini Imran Usman Jafar Wahyuddin Abdullah Wahyudi, Iqmal Wahyudin Abdullah Wahyudin Abdullah, Muhammad Yuli Rahmini Suci yumita, yumita Zahra, Sufiani