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Penguatan Halal Value Chain di Indonesia: Sinergi Pembiayaan Syariah, Sertifikasi Halal, dan Akses Pasar Ekspor Jasri Jasri; Rafiqa Hastharita
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This article examines how Indonesia can strengthen its halal value chain by aligning Islamic financing, halal certification, and export market access. Using a qualitative scoping review of regulations, policy documents, and peer-reviewed studies, the paper synthesizes key bottlenecks and enabling factors across upstream–downstream activities, including compliance assurance, financing readiness, logistics integrity, and international recognition. The findings indicate that (1) mandatory halal certification creates stronger consumer trust but raises compliance and capacity challenges for MSMEs; (2) Islamic financial institutions can bridge working-capital and investment gaps when products are designed to fit halal industry characteristics and certification stages; and (3) export access depends on harmonization efforts, mutual recognition mechanisms, and trade facilitation that reduce non-tariff frictions. Policy implications include streamlining certification assistance, building halal traceability and logistics standards, and developing export-ready financing schemes to accelerate Indonesia’s role in the global halal ecosystem
Efektivitas Problem Based Learning dalam Pembelajaran Akuntansi Rafiqa Hastharita; Jasri Jasri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3649

Abstract

This article aims to explore the effectiveness of Problem Based Learning (PBL) in accounting education through an in-depth theoretical review and literature analysis. PBL is widely recognized as a learner-centered approach intended to stimulate analytical, problem‐solving, and higher-order thinking skills which are essential competencies in accounting. This study employs a library research method by reviewing reputable journals from 2013 to 2024 that discuss PBL implementation in accounting courses, financial literacy education, auditing instruction, and the development of professional judgment. The analysis demonstrates that PBL improves conceptual understanding, strengthens technical reasoning, enhances student engagement, and increases accuracy in solving accounting cases. However, its effectiveness is influenced by several factors such as lecturer readiness, complexity of the problems presented, student digital literacy, and classroom management. This article concludes that PBL is an effective pedagogical model when implemented with proper scaffolding, structured assessment, and integration of real-world accounting cases.
EFFECTIVENESS OF THE INDEPENDENT ENTREPRENEURSHIP PROGRAM ON IMPROVING STUDENTS' MINDSET, SOFT SKILLS, AND HARD SKILLS Ulil Amri; Jasri Jasri; Roslinda Roslinda; Rafiqa Hatharita
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol. 6 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

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ABSTRACT The implementation of entrepreneurship programs in higher education is increasingly important as universities are expected to produce graduates who are not only academically competent but also adaptive, innovative, and capable of creating business opportunities. However, the effectiveness of the Independent Entrepreneurship Program in improving students’ entrepreneurial competencies has not been widely evaluated at the institutional level. This study aimed to examine the effectiveness of the Independent Entrepreneurship Program in improving students’ entrepreneurial mindset, soft skills, and hard skills at Universitas Muhammadiyah Makassar. A quantitative approach was employed using linear regression analysis involving 90 students who participated in the program. The results showed that the Independent Entrepreneurship Program had a significant effect on entrepreneurial mindset (regression coefficient = 0.669; p = 0.000), soft skills (regression coefficient = 0.632; p = 0.000), and hard skills (regression coefficient = 0.770; p = 0.000). These findings indicate that students’ direct involvement in entrepreneurial activities contributes positively to the development of entrepreneurial attitudes, interpersonal and managerial abilities, and technical business skills. This study contributes to the literature on entrepreneurship education by providing empirical evidence that experiential learning-based entrepreneurship programs can strengthen multidimensional entrepreneurial competence in higher education. Practically, the findings offer recommendations for universities to improve the design and implementation of entrepreneurship programs that are more relevant to students’ future career and business challenges. Keywords: hard skill; entrepreneurship; mindset; soft skills; independent entrepreneurs ABSTRAK Pelaksanaan program kewirausahaan di perguruan tinggi menjadi semakin penting karena perguruan tinggi dituntut menghasilkan lulusan yang tidak hanya unggul secara akademik, tetapi juga adaptif, inovatif, dan mampu menciptakan peluang usaha. Namun demikian, efektivitas Program Wirausaha Merdeka dalam meningkatkan kompetensi kewirausahaan mahasiswa masih belum banyak dievaluasi pada tingkat institusi. Penelitian ini bertujuan untuk menganalisis efektivitas Program Wirausaha Merdeka dalam meningkatkan entrepreneurial mindset, soft skills, dan hard skills mahasiswa Universitas Muhammadiyah Makassar. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier terhadap 90 mahasiswa peserta program. Hasil penelitian menunjukkan bahwa Program Wirausaha Merdeka berpengaruh signifikan terhadap entrepreneurial mindset (koefisien regresi = 0,669; p = 0,000), soft skills (koefisien regresi = 0,632; p = 0,000), dan hard skills (koefisien regresi = 0,770; p = 0,000). Temuan ini menunjukkan bahwa keterlibatan langsung mahasiswa dalam aktivitas kewirausahaan berkontribusi positif terhadap pengembangan pola pikir kewirausahaan, kemampuan interpersonal dan manajerial, serta keterampilan teknis bisnis. Penelitian ini berkontribusi pada pengembangan kajian pendidikan kewirausahaan dengan menghadirkan bukti empiris bahwa program kewirausahaan berbasis experiential learning mampu memperkuat kompetensi kewirausahaan multidimensi di perguruan tinggi. Secara praktis, hasil penelitian ini dapat menjadi dasar bagi perguruan tinggi dalam menyempurnakan desain dan implementasi program kewirausahaan yang lebih relevan dengan tantangan karier dan dunia usaha masa depan. Kata Kunci:​ hard skill; kewirausahaan; mindset; soft skill; wirausaha merdeka
Analisis Akad Kerja Sama Pengelolaan Lahan Mappatesang dalam Tinjauan Fiqih Mu’amalah di Kabupaten Takalar Abang Ansari; Hurriah Ali Hasan; Jasri
Al-Ilmiya: Jurnal Pendidikan Islam Vol. 1 No. 5 (2026): Al-Ilmiya: Jurnal Pendidikan Islam (Maret)
Publisher : Al-Ilmiya: Jurnal Pendidikan Islam

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This study aims to analyze the practice of agricultural land management cooperation known as mappatesang in Pa’rasangan Beru Village, Takalar Regency, and to examine its conformity with the principles of fiqh mu‘amalah. The mappatesang practice is a form of cooperation between landowners and cultivators that has been carried out for generations based on local customary traditions. However, in its implementation, several issues are still found, such as unclear contracts, profit-sharing systems, and the rights and obligations of the parties, which have the potential to create injustice and conflict. This research employs a qualitative method with an empirical juridical approach. Data were collected through observation, interviews, and documentation involving landowners, cultivators, and village government officials. The data were analyzed descriptively to describe the actual practice of mappatesang in the community and to compare it with the provisions of the mukhabarah contract in fiqh mu‘amalah, including its pillars, conditions, and the principle of justice in profit-sharing. The results of the study indicate that the mappatesang cooperation practice in Pa’rasangan Beru Village is essentially similar to the mukhabarah contract; however, it has not fully complied with the principles of fiqh mu‘amalah. Several aspects, such as contract clarity, profit-sharing arrangements, and written agreements, still need improvement to prevent losses to either party. Therefore, efforts are needed to socialize and educate the community regarding mukhabarah contracts in accordance with Islamic law while preserving local wisdom, so that a fair, lawful, and sustainable cooperation can be achieved.  
Analisis Sistem Bagi Hasil Dalam Usaha Peternakan Ayam Broiler Dalam Prespektif Hukum Ekonomi Syariah  Di Kelurahan Baba Baru Kabupaten Takalar Muh.Aqsyar; Siti Walida Mustamin; Jasri
Al-Ilmiya: Jurnal Pendidikan Islam Vol. 2 No. 1 (2026): Al-Ilmiya: Jurnal Pendidikan Islam (Juli)
Publisher : Al-Ilmiya: Jurnal Pendidikan Islam

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Penelitian ini bertujuan untuk mengetahui praktik kerja sama bagi hasil antara perusahaan (Bakul) dan peternak (Plasma) di Kelurahan Baba Baru, Kabupaten Takalar, serta meninjau sistem tersebut melalui kacamata Hukum Ekonomi Syariah. Kemitraan ini menjadi solusi integratif bagi peternak rakyat yang menghadapi keterbatasan modal dan akses pasar. Penelitian ini merupakan jenis penelitian lapangan (field research) dengan pendekatan kualitatif deskriptif. Data dikumpulkan melalui observasi dan wawancara mendalam dengan informan terkait.  Hasil penelitian menunjukkan bahwa praktik kerja sama menggunakan pola kemitraan inti-plasma, di mana perusahaan menyediakan sarana produksi (sapronak) sebagai kredit, sementara peternak menyediakan lahan dan tenaga kerja. Pembagian hasil didasarkan pada harga kontrak yang disepakati di awal periode, di mana peternak memperoleh keuntungan dari selisih harga jual bruto dikurangi beban hutang sapronak. Ditinjau dari Hukum Ekonomi Syariah, praktik ini secara umum menyerupai akad Syirkah Mudharabah atau Musyarakah. Namun, ditemukan ketidaksesuaian pada aspek keadilan distribusi risiko, di mana beban kerugian akibat kelalaian operasional dan mortalitas ternak didominasi oleh pihak peternak (Plasma). Selain itu, sistem harga kontrak kaku yang diterapkan pada saat fluktuasi pasar berpotensi mengandung unsur ketidakadilan bagi salah satu pihak. Oleh karena itu, pola kemitraan di lokasi penelitian cenderung bersifat konvensional dan memerlukan reformasi klausul kontrak agar lebih selaras dengan prinsip keseimbangan risiko dan keadilan yang diamanatkan syariat