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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Prima Abdika: Jurnal Pengabdian Masyarakat Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Purisamya, Asharin Juwita
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ISLAMIC SHARECROPPING PRACTICES: EVIDENCE FROM INDONESIAN LOCAL COMMUNITIES Arif, Hermita; Purisamya, Asharin Juwita; Ali, Mohammad Mahbubi
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2589

Abstract

Agricultural sharecropping partnerships in Indonesia face transparency and fair profit distribution challenges between landowners and farmers, often leading to disputes and inequitable outcomes. This phenomenon is particularly evident in South Sulawesi, where traditional farming practices intersect with Islamic principles. This research aims to explore the practice of sharecropping contracts between land owners and farmers and to investigate its adherence to Islamic principles. This study employs a descriptive qualitative method using thematic analysis to explain the partnership model practiced by local farmers in South Sulawesi and comparative analysis to assess its adherence to the Islamic principle of al-maharajah. Financial analysis is also applied to evaluate the sharecropping scheme's economic viability. The study results found that implementing a sharecropping partnership is economically beneficial to society in increasing income. The sharecropping partnership application follows the local culture inherited decades ago. The output sharing ratio applied is 1:2 or 50:50 depending on which party bears the production costs other than land, complying with the Islamic principle of profit and loss sharing. Preparing the financial record to increase trust from landowners and evaluate the sharing ratio scheme effectively is suggested.
ISLAMIC SHARECROPPING PRACTICES: EVIDENCE FROM INDONESIAN LOCAL COMMUNITIES Arif, Hermita; Purisamya, Asharin Juwita; Ali, Mohammad Mahbubi
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2589

Abstract

Agricultural sharecropping partnerships in Indonesia face transparency and fair profit distribution challenges between landowners and farmers, often leading to disputes and inequitable outcomes. This phenomenon is particularly evident in South Sulawesi, where traditional farming practices intersect with Islamic principles. This research aims to explore the practice of sharecropping contracts between land owners and farmers and to investigate its adherence to Islamic principles. This study employs a descriptive qualitative method using thematic analysis to explain the partnership model practiced by local farmers in South Sulawesi and comparative analysis to assess its adherence to the Islamic principle of al-maharajah. Financial analysis is also applied to evaluate the sharecropping scheme's economic viability. The study results found that implementing a sharecropping partnership is economically beneficial to society in increasing income. The sharecropping partnership application follows the local culture inherited decades ago. The output sharing ratio applied is 1:2 or 50:50 depending on which party bears the production costs other than land, complying with the Islamic principle of profit and loss sharing. Preparing the financial record to increase trust from landowners and evaluate the sharing ratio scheme effectively is suggested.
Peningkatan Kapabilitas Pengelola Keuangan Badan Layanan Umum Daerah Dalam Rangka Pencegahan Fraud di Kabupaten Pinrang Indrijawati, Aini; Darmawati, Darmawati; Kartini, Kartini; Syamsuddin, Syamsuddin; Rasyid, Syarifuddin; Purisamya, Asharin Juwita; Juanda, Indira Syakira Kirana
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2024): Volume 4 Nomor 4 Tahun 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v4i4.5077

Abstract

Regional Public Service Agencies (BLUD) play a strategic role in supporting public services, particularly in the health sector. However, financial management in BLUD often faces challenges such as fraud risks and weak internal control systems. This Community Service Program aims to enhance the financial management capacity of BLUD managers in Pinrang Regency to prevent fraud. The methods employed include intensive training, case study simulations, technical assistance, and evaluation of the implementation of internal control systems. The results show improved participants' understanding of fraud concepts and the application of more effective prevention measures. Technical assistance enabled BLUD managers to design and implement internal control systems tailored to the needs of each unit. This program successfully fostered more transparent and accountable financial governance, supporting the sustainability of public services. As a follow-up, it is proposed that similar activities be conducted periodically to ensure the continuous improvement of BLUD managers' capabilities. Additionally, the development of digital platforms is recommended to support more integrated and efficient financial reporting. These steps are expected to strengthen BLUD financial governance in Pinrang Regency and serve as a model for adoption in other regions.
The Influence of The Implementation of Good Corporate Governance and AKHLAK on The Performance Muhammad Farhan; Habbe, Abdul Hamid; Purisamya, Asharin Juwita
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 17 NOMOR 2 JULI 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v17i2.32920

Abstract

This study aims to determine the effect of the implementation of good corporate governance and AKHLAK on the company's performance at PT. Telkom Regional. The method of data collection in this study is to use a questionnaire distributed to employees as primary data. The data were analyzed by multiple linear regression and tested by research instrument test, classical assumption test, partial test and simultaneous test using SPSS software. The results of this study indicate that good corporate governance and AKHLAK has a positive and significant effect on company performance at the PT. Telkom Regional.
Co-Authors Abdul Hamid Habbe, Abdul Hamid Ali, Mohammad Mahbubi Darmawati Darmawati Hermita Arif Indrijawati, Aini Juanda, Indira Syakira Kirana Kartini Kartini Muhammad Farhan Rasyid, Syarifuddin Syamsuddin Syamsuddin