Putri Ayu Ramadhani
Universitas Islam Negeri Alauddin Makassar

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Optimizing Santripreneur Development through Sharia-Based E-Commerce Startups and Tax Compliance in Modern Islamic Boarding Schools Rahmawati; Putri Ayu Ramadhani; Muhammad Wahyuddin Abdullah; Supriadi; Nurwahida
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/hbmrww48

Abstract

This study aims to analyze the optimization strategy for santripreneur development through the utilization of Sharia-based e-commerce startups and to examine the level of tax compliance within modern Islamic boarding schools. Employing a descriptive qualitative approach with a case study method, the research explores pesantren that have implemented digital entrepreneurship initiatives. The findings reveal that the application of Sharia-based e-commerce significantly enhances the economic independence of santri and expands the marketing network of pesantren products while promoting ethical and transparent business practices. However, low tax literacy among santri entrepreneurs remains a key challenge in achieving fiscal compliance. Integrating tax education and Sharia e-commerce training within the pesantren’s entrepreneurship curriculum is therefore crucial to establishing a sustainable santripreneur ecosystem that aligns with Islamic principles and national taxation laws. The study also highlights the strategic role of digitalization in transforming pesantren into centers of halal entrepreneurship and financial accountability. By combining religious, economic, and fiscal dimensions, this model contributes to the creation of responsible, innovative, and competitive santri entrepreneurs in the digital era. Future research is recommended to empirically validate this conceptual framework through field studies across diverse pesantren contexts.
PEMIKIRAN EKONOMI ISLAM DAN AKUNTANSI DI MASA DAULAH USTMANIYAH Putri Ayu Ramadhani; Mukhtar Lutfi, Nasrullah Bin Sapa
Jurnal Ekonomi dan Bisnis Vol. 2 No. 12 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Abstract

This study aims to demonstrate the practices and accounting thought during the Ottoman Empire period. The accounting developed during that time is a concept of Islamic accounting that emphasizes the religious aspects of society while also improving the effectiveness of financial record-keeping. This research is a litera- ture review study using a historical approach from various sources and is classified as a bibliographic study. The findings of this research show that during the Otto- man period, Islamic accounting experienced significant development, and several theories emerged that combined both Islamic and conventional accounting prac- tices of that time.
Corporate Social Responsibility Based on Rahmatan Lil'alamin in Increasing Company Value at Bank Muamalat Makassar Putri Ayu Ramadhani; Jamaluddin Majid; Saiful Muchlis
Jurnal Ekonomi Balance Vol. 22 No. 1 (2026): June 2026
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/eypehg83

Abstract

This research aims to analyze the concept, application and benefits of Rahmatan lil 'Alamin-based Corporate Social Responsibility (CSR) in increasing company value at Bank Muamalat Makassar. This research uses a qualitative approach with the Islamic phenomenology method. Data was obtained through in-depth interviews, observation and documentation of informants consisting of management, employees, customers and beneficiaries of the Bank Muamalat Makassar CSR program. The research results show that the CSR concept at Bank Muamalat Makassar is not only understood as an institutional obligation, but as a form of social worship oriented towards maqashid sharia values. The implementation of Rahmatan lil 'Alamin-based CSR is realized through educational, social, humanitarian, health, da'wah and community economic empowerment programs. This implementation provides benefits in the form of increasing public trust, strengthening the company's image and reputation, customer loyalty, and sustainable relations between the company and the community. The implications of this research provide a theoretical contribution in developing the concept of CSR based on Islamic values ​​and strengthening the maqashid sharia approach in the social responsibility practices of sharia banking in Indonesia. It is hoped that the findings of this research will become a reference for Islamic financial institutions in designing CSR models that are oriented towards universal benefit and corporate sustainability.