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All Journal Al-Ulum Laa Maisyir Jurnal Ekonomi Islam Jurnal Pilar FITRAH:Jurnal Kajian Ilmu-ilmu Keislaman Al-'Adl Al-Amwal : Journal of Islamic Economic Law At-Tawassuth: Jurnal Ekonomi Islam YUME : Journal of Management IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Madinah: Jurnal Studi Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam Al-Kharaj: Journal of Islamic Economic and Business Jurnal Hukum Ekonomi Syariah Journal De Facto Bertuah : Jurnal Syariah dan Ekonomi Islam Economics and Digital Business Review Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora International Journal of Economics, Management, Business, and Social Science Jurnal Ar-Ribh Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab Jurnal Iqtisaduna Al-Buhuts (e-journal) EKONOMIKA45 Islamic Accounting and Finance Review TAMWIL: Jurnal Ekonomi Islam Filantropi: Jurnal Manajemen Zakat dan Wakaf Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Sustainable Research (FJSR) Tadayun: Jurnal Hukum Ekonomi Syariah Islamic Economic and Business Journal Jurnal Islam Nusantara POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) Media Riset Bisnis & Manajemen Indonesian Journal of Contemporary Multidisciplinary Research Innovative: Journal Of Social Science Research Borneo Islamic Finance and Economics Journal (BIFEJ) AL-BAYAN: JURNAL HUKUM DAN EKONOMI ISLAM Jurnal Serambi Ekonomi dan Bisnis Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Al-Jadwa: Jurnal Studi Islam Journal of Management and Innovation Entrepreneurship (JMIE) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At Tawazun Jurnal ekonomi Islam International Journal of Islamic Studies Jurnal Intelek Dan Cendikiawan Nusantara Moneta : Journal of Economics and Finance Jurnal Intelek Insan Cendikia Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi dan Keuangan KINERJA : Jurnal Ekonomi dan Bisnis
Rahmawati Muin
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Efektifitas Manajemen Zakat Pada Badan Amil Zakat Nasional (Baznas) Kabupaten Gowa Salmah, Salmah; Muin, Rahmawati; Wardy Putra, Trisno
MADINAH Vol 8 No 2 (2021): Madinah: Jurnal Studi Islam
Publisher : INSTITUT AGAMA ISLAM TARBIYATUT THOLABAH LAMONGAN, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/madinah.v8i2.1541

Abstract

This study aims to determine the effectiveness of zakat management at BAZNAS in Gowa district. This type of research uses a qualitative approach with descriptive methods. Sources of data in this study are divided into 2, namely primary data and secondary data. Primary data in this study uses an instrument or questionnaire (questionnaire) which is a list of questions or statements prepared in writing, while secondary data is data that supports primary data obtained through documents. -company documents and reports that are relevant to this research. In the data collection process the methods used include 1) Observation, 2) Interview and, 3) Documentation. The results of the research show that the effectiveness of zakat management at BAZNAS in Gowa Regency covers several aspects, namely: planning, organizing, implementing and supervising.
Dana Amil Baznas Makassar Psak 109 Vs Praktik Mochammad Fadhil Abdullah; Muhammad Wahyuddin Abdullah; Saiful Muchlis; Rahmawati Muin; Ayu Ruqayyah Yunus
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2620

Abstract

Amil has a maximum right of 12.5% of zakat funds while for infaq / alms funds and other religious social funds, a maximum of 20% of amil rights are used for amil operational purposes. Amil is required to make disclosures related to transactions, and distribution policies including funds for amyl itself as well as the percentage of distribution, and the reason for the policy used. In the financial statements according to PSAK 109, amil funds are presented in the statement of financial position and statement of changes in funds and disclosed in notes to the financial statements. This study aims to determine the compatibility between the practice of presenting and disclosing amil funds/rights in the financial statements of BAZNAS Makassar City with PSAK Standard 109 concerning Accounting for Zakat, Infaq, and Alms Management. This research was carried out with a descriptive qualitative approach with literature studies. This qualitative research tries to provide an overview of theory with practice in the field after comparing the two. The type of data used is secondary data. The data used is secondary data that has been provided by BAZNAS in the form of audited financial statements for 2022 and 2021. The results of this study show that the components of the Audited financial statements of BAZNAS Makassar City 2022-2021 in format have followed the PSAK 109 standard consisting of a Balance Sheet, Report of Changes in Funds, Report of Changes in Managed Assets, Cash Flow Statement and Notes to Financial Statements. However, the presentation and disclosure are not following PSAK 109 and generally accepted financial accounting standards.
The Sharia Capital Market System In Indonesia Dwiatmaja, Ahmad Zikri; Mustamin; Rahmawati Muin
Moneta : Journal of Economics and Finance Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i3.282

Abstract

Currently, the development of the Sharia capital market in Indonesia encounters several fundamental issues. The primary challenge is the lack of understanding and knowledge among Indonesians regarding investments in Sharia-based capital markets. Additionally, there is an absence of adequate regulations to support Sharia investments within the Indonesian capital market, and there is a perception that investing in Sharia capital markets involves higher costs compared to other financial sectors. This article employs a library research method, utilizing resources such as books, journals, documents, and previous research reports available in libraries. The study concludes that the Sharia capital market holds substantial potential for sustainable economic growth. Although many challenges persist, concrete measures to improve regulatory clarity, support product innovation, and raise public awareness can help strengthen the Sharia capital market globally. Comprehensive understanding and strong support from governments and regulators are essential to maximize the economic and financial benefits of Sharia capital markets.
UANG DAN BUNGA DALAM PERSPEKTIF ISLAM Baso R; Irwan Misbah; Rahmawati Muin; Sumarni S
Jurnal Akuntansi dan Keuangan Vol 9 No 2 (2024): Oktober
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jakuho.v9i2.198

Abstract

Abstract This article aims to analyze the concept of money from an Islamic perspective, viewing money as a medium of exchange with a social function to support societal welfare rather than as a commodity that generates profit without productive activities. The analytical method examines Islamic principles of justice, honesty, and balance concerning the use of money, as well as the prohibition of interest (riba). The findings reveal that Islam rejects the interest-based system (riba) due to its potential to create social inequality and exploitation. As an alternative, the Islamic financial system emphasizes profit-sharing financing models, such as mudharabah and musharakah, which are fairer and prioritize the welfare of all parties involved. This concept is deemed relevant to achieving economic stability and equitable wealth distribution while fostering an ethical and sustainable economic system in the modern era. Keywords: Money in Islam, Social function of money, Prohibition of riba
Effectiveness of Ziswaf Fundraising Through (QRIS) in Efforts to Increase Institutional Income Nur, Ilman; Lutfi, Muhtar; Efendi, Ahmad; Majid, Jamaluddin; Muin, Rahmawati
Jurnal Ar-Ribh Vol 7, No 2 (2024): Oktober 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v7i2.16263

Abstract

The aim of this research is to determine the effectiveness of ZISWAF fundraising through QRIS media for the income of institutions in Wahdah, the inspiration for zakat, Makassar city. The research method used in this research uses a qualitative method using a phenomonological approach to see the phenomena that occur in institutions and society with the existence of QRIS media as a fundraising tool at Wahdah zakat inspiration. The results of the research show that collecting funds through QRIS is quite helpful in making transactions easier for people who want to pay zakat or want to donate to the Wahdah Inspiration Zakat city of Makassar. It's just that with the existence of QRIS media, there are still many people who don't trust collecting through QRIS media and don't even know how to do it. its operation. QRIS media has not had a big impact on fundraising because people who donate large amounts use mobile banking and there is a lack of funds generated through QRIS so it can be said to be ineffective.
TELAAH KONSEP GREEN ECONOMIC DALAM IMPLEMENTASI ETIKA BISNIS ISLAM Mu’min, Muh. Dian Nur Alim; Muin, Rahmawati
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 4 (2024): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i4.968

Abstract

Penelitian ini mengambil perspektif etika lingkungan dan prinsip-prinsip ekonomi Islam untuk menggambarkan pentingnya menghargai alam dan keberlanjutannya dalam konteks Indonesia. Metode pendekatan yang digunakan adalah yuridis normatif dengan karakteristik analisis deskriptif. Hasil penelitian menunjukkan bahwa dalam Islam, perdagangan dapat menjadi ibadah jika dilakukan dengan mematuhi prinsip-prinsip yang ditetapkan Allah, yang mengarah pada praktik bisnis yang etis dan berkelanjutan. Konsep "ekonomi hijau" memainkan peran kunci dalam upaya mengurangi dampak negatif terhadap lingkungan sambil meningkatkan keadilan sosial dan kesejahteraan manusia, terutama melalui penggunaan sumber energi terbarukan. Tujuan dari ekonomi hijau adalah menciptakan perekonomian rendah karbon yang berkontribusi pada pelestarian lingkungan dan memajukan keadilan sosial. Studi ini memberikan pemahaman yang mendalam tentang bagaimana prinsip-prinsip Islam dan konsep ekonomi hijau dapat digunakan bersama untuk mengelola lingkungan hidup secara berkelanjutan di Indonesia.Kata Kunci: Prinsip-Prinsip Ekonomi Islam, Indonesia, Keberlanjutan, Etika Bisnis Islam, Green Economics
Implementation of Sharia Payment Accounting Treatment (RAHN) Karmila, Yusri; Muin, Rahmawati; Abdullah, Wahyuddin; Supatminingsih, Tuti
TAMWIL : Jurnal Ekonomi Islam Vol 10, No 2 (2024)
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jtm.v10i2.13120

Abstract

This study aims to find out whether the application of sharia pawn accounting in several sharia pawnshop companies is in accordance with PSAK 107 and the Fatwa of the National Sharia Council. This study uses a descriptive qualitative method. The data was obtained through in-depth interviews with related parties, such as Pegadaian Syariah financial managers and staff, as well as through the study of relevant internal and external documents. As a result of the research, it can be concluded that the implementation of rahn in Makassar Sharia Pawnshops has supported the principles of transparency and justice in accordance with sharia values. However, the study also found several challenges in implementation, such as a lack of understanding of the details of Sharia accounting standards on the part of staff and the need for ongoing training to improve compliance with Sharia accounting standards.
Perkembangan Kebijakan Fiskal dalam Ekonomi Islam Kontemporer Novianty, Devi; Muchtar, Nur Aulia Husnihita; Muin, Rahmawati
Jurnal Serambi Ekonomi dan Bisnis Vol 8, No 1 (2024): September 2024 -Februari 2025
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v8i1.8797

Abstract

Penelitian ini bertujuan untuk mengeksplorasi penerapan perkembangan kebijakan fiskal dalam ekonomi islam kontemporer dalam lembaga keuangan syariah dari perspektif islam. Menggunakan metode kajian pustaka (library research), penelitian ini menganalisis berbagai literatur yang relevan dari jurnal, buku, dan artikel ilmiah. Hasil penelitian menunjukkan bahwa Manajemen kebijakan fiskal dalam Islam negara berhak menarik pajak dan disalurkan kembali berupa fasilitas dari pajak secara berlebihan dan hanya dalam rangka tugas pemerintahan. Demikian pula negara dapat mengelola dan menyalurkan zakat, sehingga dengan demikian negara dapat berperan sebagai agen yang efektif yang mampu menerapkan aturan-aturan dalam Al-Quran dan Al-Hadis serta pendapat ulama yang berhubungan dengan prisnsip-prinsip distribusi pendapatan. ,  dalam Islam, kebijakan fiskal merupakan suatu kewajiban negara dan menjadi hak rakyat sehingga kebijakan fiskal bukanlah semata-mata sebagai suatu kebutuhan untuk perbaikan ekonomi maupun untuk peningkatan kesejahteraan rakyat, tetapi lebih pada penciptaan mekanisme distribusi ekonomi yang adil.
Distribusi dalam Ekonomi Islam: Prinsip, Tujuan, dan Konsep Khilafah dan Amanah dalam Pra-Produksi Rostiani, Helda; Aditya, Aditya; Muin, Rahmawati
Jurnal Serambi Ekonomi dan Bisnis Vol 8, No 1 (2024): September 2024 -Februari 2025
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v8i1.8798

Abstract

Dewasa ini semakin jelas terlihat gap yang terjadi di antara Masyarakat, Salah satu penyebabnya adalah distribusi yang belum merata. Visi yang mendasari kegiatan distribusi komponen utama dalam prosesnya. Maka perlu telaah lebih dalam kaitannya dengan konsep distribusi yang sesuai dengan prinsip khalifah dan Amanah. Tujuan dari penelitian ini adalah untuk menafsirkan dan memberikan penjelasan tentang data yang berkaitan dengan keadaan saat ini; perspektif dan sikap masyarakat; konflik antara dua situasi atau lebih; pengaruh terhadap kondisi tertentu; dan faktor lain. Untuk membuat landasan teori untuk penelitian deskriptif kualitatif ini, peneliti menggunakan studi pustaka untuk mengumpulkan informasi dari buku, majalah, koran, dan literatur lainnya.
Faktor-Faktor Produksi dan Langkah-Langkah Re-Distribusi Dalam Ekonomi Islam Hafid, Eka Arlinda; Nabila, Sri Nurul; Muin, Rahmawati
Jurnal Serambi Ekonomi dan Bisnis Vol 8, No 1 (2024): September 2024 -Februari 2025
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v8i1.8799

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor produksi dan Langkah-langkah redistribusi dalam ekonomi Islam. Penelitian ini menggunakan metode kualitatif berbasis kajian pustaka, dengan analisis deskriptif terhadap konsep produksi dan distribusi dalam ekonomi Islam. Hasil kajian menunjukkan bahwa produksi dalam Islam menekankan nilai guna (utility) yang halal dan baik, serta mendorong kemandirian ekonomi dan pengelolaan sumber daya yang optimal. Sistem distribusi dalam Islam menggunakan mekanisme ekonomi dan non-ekonomi, seperti pengelolaan zakat dan pengelolaan sumber daya alam oleh negara, untuk menciptakan kesejahteraan masyarakat secara luas. Ekonomi Islam menawarkan solusi alternatif atas ketimpangan yang sering terjadi dalam sistem kapitalis dan sosialis, dengan mengintegrasikan prinsip keadilan sosial, efisiensi ekonomi, dan keberlanjutan lingkungan. Hal ini mencerminkan pendekatan yang holistik, berorientasi pada keseimbangan antara kepentingan duniawi dan ukhrawi, sebagaimana tertuang dalam ajaran Al-Qur'an dan Sunnah.
Co-Authors A Ifayani Haanurat A. Syatir Sofyan Abdul Khaliq Abdul Wahab Abdul Wahid Haddade Abdullah, Wahyuddin Abdurrahman Mansyur Achmad Musyahid Idrus Aditya Aditya Ahmad Busyairi Ahmad Busyairi, Ahmad Ahmad Efendi Ainun Awaliah Akramunnas Akramunnas Aldi Nyawai Alisa, Nur Alisa Amalia Nur Rahman Amir, A. M. Nur Atma Amir, A. M. Nur Atma Amiruddin K Andi Muh. Taqiyuddin BN Andi Niken Ayu N.F Arsyad, Kamaruddin Asmira, Sri Asri Jaya Astriani Astuti Syam Ayu Ruqayyah Yunus Baso R Basri, Muh. Arfah Bawafie, Aniq Akhmad Ali Darmanita Darmanita Darmanita, Darmanita Dedi Mardianto Djafar Djafar Dwiatmaja, Ahmad Zikri Faiz Almath Fauziah Sulaiman Firda, Firda Chairani Salsa Fadiah Hafid, Eka Arlinda Hamza Khaeriyah Hamzah Khaeriyah Hiqmiatul Uzqa, Dhea Hutagaluh, Oskar Icha, Nur Hadisa Idris Parakkasi Ikram, Zul Ilham Ilham ilman nur, ilman nur Ilyas, Abustani Inayatul Munawwara Irwan Misbach Irwan Misbach Irwan Misbah Islahuddin Islah Islailia Umar Ita Rukmanasari Jamaluddin Majid Jamaluddin, Nurlaeli Karmila, Yusri Khaerul Aqbar Kholid Albar Kurniadi Lusiana Lutfi, Muhtar M. Dzul Fadli S. Mochammad Fadhil Abdullah Muammar Bakry Muchtar, Nur Aulia Husnihita Muh Ibnul Muhammad Akil Rahman Muhammad Fajar Ramadan Muhammad Nasri Katman Muhammad Wahyuddin Abdullah Muhammad Zul Ikram Safei Mujahidin Mujahidin Mukhtar Lutfi Murtiadi Awaluddin Muslihati Muslihati Muslihati Muslimin Kara Musrini Muis Mustamin Mu’min, Muh. Dian Nur Alim Nabila, Sri Nurul Nashrullah Nashrullah Hidir Novianty, Devi Nur Adriana Nur Afiah, Nur Nur Azizah Nur, Ilman Nurfaidah Nurfiah Nurfiah Nurfyana Narmia Sari Nurhasnaini. H Nurjannah Nurjannah Nurjannah Nurul Pratiwi Prades Ariato Silondae Putri Fatimah Rabiana, Riska Rafika Nur Isna Rahman Ambo Masse Ramadan, Muhammad Fajar Ramdani Nur Randi, Randi Renaldi Hidayat Reni Reni Reni Reni, Reni Rian Haeruddin Rika Dwi Ayu Parmitasari Risnawati Risnawati Rosmawati Rostiani, Helda Rusydi, Bahrul Ulum Sabri Samin Safei, Zul Ikram Sahdiah Desriana Karim Saiful Muchlis Salmah Salmah Salmah Salmah Salsabila, Unik Hanifah Samsidar Sapira, Sapira Sari, Andi Enri Erna Sarmadani Sarmadani Siradjuddin Sirajuddin Sirajuddin Sirajuddin Sirajuddin Sitti Asiqah Usman Ali Sitti Fatimah Sri Artati Salju St Chairiani Fausiah St. Aisah Sudirman Sudirman Sugianto Sultan, Zulfadli Sumarlin, Abdul Sumarni S Syaharuddin Syamsurianto Syarifuddin Syarifuddin Tahir, Ibrahim Ako Taqiyuddin BN, Andi Muh. Taufik Hidayat Tompson, Muhammad Danial Trisno Wardy Putra Tuti Supatminingsih Wahyuddin, Wahyuddin Wahyudi, Iqmal Wahyuni Yusria Ningsih Wardatul Wahidah R