PERKEMBANGAN EKONOMI DALAM PEMIKIRAN PERSPEKTIF STUDI ISLAM

This research tries to examine the economic theories of previous Muslim thinkers which are considered very important for maintaining and developing the treasures of Islamic economics. The study was carried out using descriptive qualitative methods with data collection techniques using literature reviews or literature studies. The analysis of research data is studied by means of data reduction, data presentation and finally drawing conclusions. because the study is focused on library material by searching, reviewing and recording various literature in accordance with academic standard discussion points. This discussion is syntactically integrated, that is, it follows certain rules that can be logically connected to each other with the basic data observed. The research results show that in the Islamic perspective, Allah SWT is the supreme owner of everything on earth. Islam sees the economy as having to be run with a view towards property ownership. Human ownership is only relative and is limited to managing and using resources according to His instructions. In Islam, asset status is a direction or entrustment from Allah SWT to humans who are capable as His creatures. The idea of Islamic economic development forces and encourages humans to realize their true nature, namely the emergence of harmony between happiness in this world and the hereafter. Islamic development places a strong emphasis on moral and spiritual elements apart from outward manifestations which are not emphasized by conventional development. This research contributes to expanding public literacy regarding the theory and development of Islamic economics. It is hoped that the results of the study can become reference material and a source of reference in making decisions and making policies related to Islamic economic activities.ABSTRAK: Penelitian ini mencoba untuk memberikan penjelasan tentang ekonomi dari sudut pandang Islam, serta bagaimana hal tersebut berkontribusi terhadap pertumbuhan sumber daya manusia dan kemajuan ekonomi Islam. Allah SWT adalah pemilik tertinggi dari segala sesuatu di bumi, dan dengan demikian, Islam melihat ekonomi harus dijalankan dengan pandangan terhadap kepemilikan properti. Kepemilikan manusia hanya bersifat relatif dan dibatasi untuk mengelola dan menggunakan sumber daya sesuai dengan petunjuk-Nya. Dalam Islam, status aset adalah arahan atau titipan dari Allah SWT kepada mereka yang mampu sebagai makhluk-Nya. Gagasan pembangunan ekonomi Islam memaksa dan mendorong manusia untuk menyadari hakikat dirinya yang sebenarnya, yaitu munculnya keselarasan antara kebahagiaan dunia dan akhirat. Pembangunan Islam memberikan penekanan yang kuat pada unsur-unsur moral dan spiritual selain manifestasi lahiriah, yang tidak ditekankan oleh pembangunan konvensional. Prinsip pembangunan ekonomi Islam terkait erat dengan ide-ide tauhid, khilafah.  Jenis penelitian ini menggunakaan tehnik pengumpulan data library research dikarenakan kajian difokuskan pada bahan kepustakaan dengan menelusuri, menelaah dan mencatat berbagai literatur sesuai dengan pokok pembahasan yang berstandar akademik. Pembahasan ini terintegrasi secara sintaksis, yaitu mengikuti aturan tertentu yang dapat di hubungkan secara logis satu dengan lainnya dengan data dasar yang diamati.   &nbsp

Keputusan Pembelian ditinjau dari Harga, Promosi, Inovasi Produk dan Kualitas Produk

The purpose of this study was to examine the effect of price, promotion, product innovation and product quality on purchasing decisions at the Browcyl Makassar outlet center.  The population in this study were Browcyl (Banana Brownies) consumers totaling 96 people who were also used as research samples. The technique or how to determine the sample in this study using purposive sampling. The analysis used is multiple linear regression analysis. The results showed that partially price, promotion, product innovation and product quality have a positive and significant effect on purchasing decisions.The purpose of this study was to examine the effect of price, promotion, product innovation and product quality on purchasing decisions at the Browcyl Makassar outlet center.  The population in this study were Browcyl (Banana Brownies) consumers totaling 96 people who were also used as research samples. The technique or how to determine the sample in this study using purposive sampling. The analysis used is multiple linear regression analysis. The results showed that partially price, promotion, product innovation and product quality have a positive and significant effect on purchasing decisions

EFEK KEMANDIRIAN KEUANGAN, BELANJA MODAL DAN DANA ALOKASI UMUM TERHADAP PERTUMBUHAN EKONOMI

This research aims to test whether financial independence, capital expenditure and general allocation funds influence economic growth in City Districts in South Sulawesi Province. Data collection methods use documentation and library studies. Library studies are a technique for obtaining information through notes, literature, documentation and so on. This type of research data is quantitative data obtained from secondary data, namely data collected from existing sources. This research uses panel data, namely by combining data across regions (cross-section) of 24 districts/cities and across time (time series) during 2020 to 2022. The population in this study is districts and cities in South Sulawesi Province, sampling method using the saturated sample method. So the number of samples is 24 districts/cities in South Sulawesi. The number of samples is (24 districts/cities x 3 years) = 72 samples. The analysis method uses a multiple regression analysis method using panel data with the help of Microsoft Excel and E-views software programs. The results of the research show that financial independence has a positive and significant effect on economic growth in city districts in South Sulawesi Province, capital expenditure has a negative and significant effect on economic growth in city districts in South Sulawesi Province, and general allocation funds have a positive and insignificant effect on economic growth. in city districts in South Sulawesi Province.Penelitian ini bertujuan untuk menguji apakah kemandirian keuangan, belanja modal, dan dana alokasi umum  mempengaruhi pertumbuhan ekonomi pada Kabupaten Kota di Provinsi Sulawesi Selatan. Metode pengumpulan data menggunakan dokumentasi dan studi pustaka Studi pustaka merupakan teknik untuk mendapatkan informasi melalui catatan, literatur, dokumentasi dan lain-lain. Jenis data penelitian ini adalah data kuantitatif yang diperoleh dari data sekunder yakni data yang dikumpulkan dari sumber yang telah ada. Penelitian ini menggunakan data panel yaitu dengan menggabungkan data lintas daerah (cross-section) 24 daerah kabupaten/kota dan lintas waktu (time series) selama tahun 2020 s.d. 2022. Populasi dalam penelitian ini adalah kabupaten dan kota di Provinsi Sulawesi Selatan, metode pengambilan sampel menggunakan metode sampel jenuh Jadi jumlah sampel sebanyak 24 Kabupaten/kota di Sulawesi Selatan Jumlah sampel sebanyak (24 kabupaten/kota x 3 Tahun) = 72 Sampel. Metode analisisnya menggunakan metode analisis regresi berganda dengan menggunakan data panel dalam bantuan program software Microsoft Excel dan E-views. Hasil penelitian menunjukkan bahwa Kemandirian keuangan berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi pada kabupaten kota di Provinsi Sulawesi Selatan, Belanja modal berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi pada kabupaten kota di Provinsi Sulawesi Selatan, dan Dana alokasi umum berpengaruh positif dan tidak signifikan terhadap pertumbuhan ekonomi pada kabupaten kota di Provinsi Sulawesi Selatan

Peran Partisipasi Anggaran, Kejelasan Sasaran Anggaran, dan Komitmen Sebagai Pemediasi Terhadap Kinerja Aparatur Pemerintah

This research aims to examine the influence of budget participation, clarity of budget targets, commitment as a mediator on the performance of government officials. This research method uses primary data, namely the results of questionnaires from all respondents with a sample size of 145 respondents from 57 SKPD in South Sulawesi. This research used a Structural Equation Modeling analysis tool based on Partial Least Square or SEM PLS version 23. The results of this research show that budget participation influences the performance of government officials. Clarity of budget targets influences the performance of government officials. Commitment is able to mediate budget participation on the performance of government officials. Furthermore, commitment is able to mediate clarity of budget targets on the performance of government officials.Penelitian ini bertujuan untuk menguji pengaruh partisipasi anggaran, kejelasan sasaran anggaran, komitmen sebagai mediator terhadap kinerja aparatur pemerintah. Metode penelitian ini menggunakan data primer yaitu hasil kuisioner dari seluruh responden dengan jumlah sampel sebanyak 145 responden dari 57 SKPD di Sulawesi Selatan. Penelitian ini menggunakan alat analisis Structural Equation Modeling berbasis Partial Least Square atau SEM PLS versi 23.Hasil penelitian ini menunjukkan bahwa partisipasi anggaran berpengaruh terhadap kinerja aparatur pemerintah. Kejelasan target anggaran mempengaruhi kinerja aparatur pemerintah. Komitmen mampu memediasi partisipasi anggaran terhadap kinerja aparatur pemerintah. Selanjutnya komitmen mampu memediasi kejelasan sasaran anggaran terhadap kinerja aparatur pemerintah

The Role of Brand Equity, Service Quality, and Organizational Commitment as Mediators of Lecturer Performance: A Study at the University of Muhammadiyah Makassar

 This study examines the impact of brand equity, service quality, and organizational commitment on lecturer performance through lecturer work loyalty at the University of Muhammadiyah Makassar. Using a descriptive quantitative research approach, data was collected from 106 respondents through questionnaires. Hypothesis testing was conducted using Path Analysis and Sobel Test methods. The findings indicate that while brand equity has a positive but nonsignificant effect on work loyalty, service quality and organizational commitment significantly influence work loyalty. Furthermore, brand equity, service quality, organizational commitment, and lecturer work loyalty have a positive and significant effect on lecturer performance. However, brand equity does not significantly influence lecturer performance through work loyalty, whereas service quality and organizational commitment do so significantly. The study concludes that improvements in brand equity, service quality, and organizational commitment positively impact increased work loyalty and lecturer performance. Institutions of education can enhance the quality of education they provide by improving lecturer performance and strengthening the relationship between lecturers, students, and the institution. This can be achieved through deeper measurement of brand equity, cross-cultural analysis, the development of integrative models and lecturer development programs, as well as the implementation of marketing strategies

Strategi Peningkatan Kinerja Pegawai di Kantor Dinas Kependudukan dan Pencatatan Sipil Kabupaten Toraja Utara

This study aims to determine and analyze strategies for improving employee performance, supporting factors for improving employee performance and inhibiting factors for improving employee performance at the Population and Civil Registry Office of North Toraja Regency. This research is a type of qualitative research. The research took the object of research at the Office of Population and Civil Registration of North Toraja Regency. Data sources in this study come from primary data and secondary data. The data collection method is through observation, interviews and documentation. The data analysis method in this study uses an interactive analysis method, starting from data reduction, data presentation and data verification or conclusion drawing. The results showed that: The strategy in improving employee performance is carried out by providing direction and guidance for employees in carrying out their work and being given guidance so that they are able to do the work given to them in accordance with the Operational Standardization of Work (SOP) that applies within the scope of the Population and Civil Registry Office of North Toraja Regency. The inhibiting factors in improving employee performance include that there are still employees who live far from the office, so that employee delays in coming to work often occur, and there are still some employees who occupy positions and structures that are not in accordance with their competence, where the placement of these employees is only to fulfill the organizational structure. Supporting factors in improving employee performance are facilities and infrastructure in accordance with operational standardization of work (SOP), and in general the condition of the workspace is comfortable and clean, so that employees feel at home and happy when they are in the workspaceThis study aims to determine and analyze strategies for improving employee performance, supporting factors for improving employee performance and inhibiting factors for improving employee performance at the Population and Civil Registry Office of North Toraja Regency. This research is a type of qualitative research. The research took the object of research at the Office of Population and Civil Registration of North Toraja Regency. Data sources in this study come from primary data and secondary data. The data collection method is through observation, interviews and documentation. The data analysis method in this study uses an interactive analysis method, starting from data reduction, data presentation and data verification or conclusion drawing. The results showed that: The strategy in improving employee performance is carried out by providing direction and guidance for employees in carrying out their work and being given guidance so that they are able to do the work given to them in accordance with the Operational Standardization of Work (SOP) that applies within the scope of the Population and Civil Registry Office of North Toraja Regency. The inhibiting factors in improving employee performance include that there are still employees who live far from the office, so that employee delays in coming to work often occur, and there are still some employees who occupy positions and structures that are not in accordance with their competence, where the placement of these employees is only to fulfill the organizational structure. Supporting factors in improving employee performance are facilities and infrastructure in accordance with operational standardization of work (SOP), and in general the condition of the workspace is comfortable and clean, so that employees feel at home and happy when they are in the workspac

Pengaruh Pembelajaran Akuntansi Keuangan dan Kemampuan Akademis terhadap Perilaku Hedonis Mahasiswa dalam Mengelola Keuangan

This research aims to determine the effect of learning Financial Accounting and academic abilities on students' hedonic behavior in managing their finances. The type of data used in this research is quantitative data with data collection using questionnaires. The questionnaire was distributed to 69 Accounting students at Muhammadiyah University of Makassar Class of 2020. The data source used in this research was primary data with research instruments using a Likert scale. The data collected was processed using multiple linear analysis methods with the help of SPSS Version 26. The results of the research show that: (1)  Learning Financial Accounting has a positive, significant effect On hedonic behavior, (2) Academic ability hasn’t effect on behavior. Of 2020 Muhammadiyah Makassar University Accounting students in managing finances.This research aims to determine the effect of learning Financial Accounting and academic abilities on students' hedonic behavior in managing their finances. The type of data used in this research is quantitative data with data collection using questionnaires. The questionnaire was distributed to 69 Accounting students at Muhammadiyah University of Makassar Class of 2020. The data source used in this research was primary data with research instruments using a Likert scale. The data collected was processed using multiple linear analysis methods with the help of SPSS Version 26. The results of the research show that: (1)  Learning Financial Accounting has a positive, significant effect On hedonic behavior, (2) Academic ability hasn’t effect on behavior. Of 2020 Muhammadiyah Makassar University Accounting students in managing finances

Pengaruh Dana Giro dan Deposito Berjangka Terhadap Laba Perusahaan : (Studi Pada PT. BNI (Persero) KCP. Panakkukang Makassar

This research aims to investigate and assess the potential impact of demand deposits and time deposits on the profitability of PT. Bank Negara Indonesia (Persero). The study focuses on analyzing data related to third-party funds and liquidity at the Panakukang Makassar branch of Bank BNI spanning from 2017 to 2021. Secondary data derived from financial reports processed at the Panakukang branch is utilized for analysis, employing SPSS software for data manipulation. Methodologically, the study employs a range of statistical tests including descriptive analysis, classical assumption tests, multiple linear regression analysis, partial and simultaneous hypothesis testing, and coefficient of determination tests. Results indicate a significant positive correlation between demand deposits and company profitability, attributed to the effective utilization of both demand and time deposits in influencing company earnings. This influence is elucidated by the bank's adeptness in reinvesting deposits into both productive and non-productive assets Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah ada pengaruh dana giro dan deposito berjangka terhadap laba perusahaan pada PT. Bank Negara Indonesia (Persero). Sampel penelitian adalah jumlah dana pihak ketiga dan likuiditas pada Bank BNI periode 2017 sampai dengan 2021 KCP Panakukang Makassar. Penelitian ini sepenuhnya menggunakan data sekunder berupa laporan keuangan yang telah diolah pada PT. Bank Negara Indonesia (Persero) Tbk KCP Panakukang.  Data diolah menggunakan perangkat lunak statistic SPSS. Uji statistic yang digunakan adalah uji diskrptif, uji asumsi klasik, uji regresi linier berganda, uji hipotesis parsial dan simultan, uji koefisien determinasi. Hasil penelitian menunjukkan bahwa dana giro berpengaruh positif dan signifikan terhadap laba perusahaan hal tersebut disebabkan oleh karena efektifnya dana giro dan deposito berjangka berpengaruh positif dan signifikan terhadap laba perusahaan, hal tersebut dikarenakan sumber dana yang diperoleh oleh bank dari simpanan yang disalurkan kembali oleh bank dalam bentuk asset produktif dan asset non produktif

Pengaruh Produk Domestik Regional Bruto (PDRB) Inflasi dan Suku Bunga Terhadap Produk Deposito Berjangka Di Bank SULUTGO Tahun 2020-2022: (Studi pada Bank Sulutgo Tahun 2020-2022)

This research aims to determine the influence of gross regional domestic product (GRDP), inflation and interest rates on time deposit products at Sulutgo banks. The type of method used in this research is a quantitative method with data collection techniques using secondary data and library data. The number of samples in this research is 36 samples in 2020-2022. The tool used in this research uses multiple linear regression analysis. The results of this research show that gross regional domestic product (GRDP), inflation and interest rates have an influence on time deposit products. 4. Simultaneously gross regional domestic product (GRDP), inflation and interest rates have a very limited but very limited influence on the dependent variable with a determinant value of 15.6% while the remaining 84.4% is influenced by other variables not included in the regression model and The presence of Covid-19 caused the economy in Indonesia to decline greatly at that time.This research aims to determine the influence of gross regional domestic product (GRDP), inflation and interest rates on gross regional domestic product at Sulutgo banks. The type of method used in this research is a quantitative method with data collection techniques using secondary data and library data. The number of samples in this research is 36 samples in 2020-2022. The tool used in this research uses multiple linear regression analysis. The results of this research show that gross regional domestic product (GRDP), inflation and interest rates have an influence on time deposit products. 4. Simultaneously gross regional domestic product (GRDP), inflation and interest rates have a very limited but very limited influence on the dependent variable with a determinant value of 15.6% while the remaining 84.4% is influenced by other variables not included in the regression model and The presence of Covid-19 caused the economy in Indonesia to decline greatly at that time

Implikasi Desentralisasi Fiskal dan Tata Kelola Anggaran terhadap Kesejahteraan Masyarakat Melalui Alokasi Anggaran dan Kapasitas Ekonomi: (Studi Kasus Provinsi Sulawesi Barat)

The implementation of a particular government service or function is no longer dominated by one party (namely the government). This means that the partnership and cooperation process must be further encouraged by reducing the role of government on the one hand, and strengthening the role of the private sector and society on the other hand. The aim of this research is to determine the influence of fiscal decentralization, budget allocation, economic capacity on community welfare, determine the influence of fiscal decentralization on community welfare through budget allocation and economic capacity, determine the influence of budget governance on community welfare through budget allocation and economic capacity in Sulawesi Province West. This research uses a quantitative approach, with a case study of local governments in the West Sulawesi Province which includes six districts. The data collection technique is carried out by document study, using secondary data originating from related agencies or from websites through internet browsing and other documentation. The data analysis technique uses SmartPLS analysis. The findings show that fiscal decentralization has a negative impact on community welfare. Budget governance has a negative influence on community welfare. Budget allocation can influence an increase in community welfare. Economic capacity can improve community welfare. Budget allocation can mediate the effect of fiscal decentralization on community welfare. Economic capacity can mediate the effect of fiscal decentralization on community welfare. Budget allocation cannot mediate the influence of budget governance on community welfare, while economic capacity can mediate the influence of budget governance on community welfare, especially in West Sulawesi Province.The implementation of a particular government service or function is no longer dominated by one party (namely the government). This means that the partnership and cooperation process must be further encouraged by reducing the role of government on the one hand, and strengthening the role of the private sector and society on the other hand. The aim of this research is to determine the influence of fiscal decentralization, budget allocation, economic capacity on community welfare, determine the influence of fiscal decentralization on community welfare through budget allocation and economic capacity, determine the influence of budget governance on community welfare through budget allocation and economic capacity in Sulawesi Province West. This research uses a quantitative approach, with a case study of local governments in the West Sulawesi Province which includes six districts. The data collection technique is carried out by document study, using secondary data originating from related agencies or from websites through internet browsing and other documentation. The data analysis technique uses SmartPLS analysis. The findings show that fiscal decentralization has a negative impact on community welfare. Budget governance has a negative influence on community welfare. Budget allocation can influence an increase in community welfare. Economic capacity can improve community welfare. Budget allocation can mediate the effect of fiscal decentralization on community welfare. Economic capacity can mediate the effect of fiscal decentralization on community welfare. Budget allocation cannot mediate the influence of budget governance on community welfare, while economic capacity can mediate the influence of budget governance on community welfare, especially in West Sulawesi Province