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All Journal Jurnal Riset Terapan Akuntansi Jurnal Abdi Insani
Rifqa Ayu Dasila
Program Studi Akuntansi, Universitas Muhammadiyah Palopo
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

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ANALISIS PENERAPAN AKUNTANSI SYARIAH BERBASIS MUZARA’AH DALAM SISTEM BAGI-HASIL PETANI KECAMATAN KAMANRE Riska Yanti LK; Nispa Sari Sari; Rifqa Ayu Dasila
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jrta.v10i1.11625

Abstract

This study aims to analyze the implementation of the muzara’ah contract in the agricultural profit-sharing system in Kamanre District, Luwu Regency, and to examine its conformity with the principles of sharia accounting. The research employs a qualitative descriptive method, with primary data collected through interviews and documentation involving farmers and landowners across seven villages in Kamanre District. Data were analyzed through data reduction, presentation, and conclusion drawing. The results indicate that the agricultural profit-sharing system has been implemented effectively based on the principles of justice, trust, and transparency. The profit-sharing ratio is generally two parts for the cultivator and one part for the landowner (2:1), agreed upon by both parties. Although financial recording is still carried out in a simple and traditional manner, sharia accounting values have been naturally applied in the community’s agricultural practices. The implications of this research highlight that the application of sharia accounting based on the muzara’ah contract can serve as a fair and sustainable agricultural partnership model that enhances farmers’ welfare and strengthens social relationships between landowners and cultivators. Keywords: Sharia Accounting, Muzara’ah, Profit Sharing, Agriculture, Justice.
INOVASI PRODUK DAN LAYANAN BUMDES UNTUK MENINGKATKAN PENDAPATAN DAN KESEJAHTERAAN MASYARAKAT DESA BUNGA EJA Nispa Sari; Altri Wahida; Rifqa Ayu Dasila
Jurnal Abdi Insani Vol 13 No 6 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i6.2204

Abstract

This Community Service aims to enhance the capacity and skills of the Village-Owned Enterprises (BUMDes) managers in developing a sustainable and competitive village business. Through outreach and training on product and service innovation, BUMDes managers gain an understanding of the importance of creativity and innovation in creating products and services that meet local and market needs. BUMDes management training focuses on improving business management effectiveness, covering strategic planning, organizing, and operational control. Additionally, entrepreneurship seminars aim to inspire entrepreneurship among participants, emphasizing risk-taking and adaptation to changes in the business environment. Financial management application training introduces technology for more efficient and accountable financial recording and reporting. The results of this program indicate an improvement in BUMDes managers’ abilities in innovation, management, entrepreneurship, and technology use. This initiative is expected to support the development of a more professional, transparent, and sustainable BUMDes, thereby enhancing the welfare of the village community.
Co-Authors Altri Wahida Nispa Sari Nispa Sari Sari Riska Yanti LK