ISLAMIC ECONOMIC CREATIVE SOLUTIONS FOR SMALL AND MEDIUM ENTERPRISES IN THE SHORT AND LONG TERM

This study aims to find out the creative solutions of Islamic economics in overcoming the economic obstacles faced by SMEs both short and long term. This research is descriptive analysis with a qualitative approach from secondary data including and literature. The results of this study indicate that the right Islamic economic solution to addressing the economic barriers of SMEs is to provide Islamic finance, strengthen management, and use financial technology (Fintech) features and establish relationships with customers. This research has implications for improving and strengthening sharia-based SMEs

ISLAMIC ENTREPRENEURSHIP BASED ON THE CONCEPT OF HONESTY

Islamic entrepreneurship is an aspect of life that grouped into the problem of mu'amalah. This study aims to elaborated entrepreneurship in an Islamic perspective with the concept of honesty which has implications for strengthening Islamic values in entrepreneurial activities  that  can  bring  people  closer  to  Allah swt.  This  study  used  library  research  with descriptive analysis method. All data collected by reviewing various books, literature, notes, including research that has not been or has been published to look for some references relating to Islamic entrepreneurship and the concept of honesty. It is known that the concept of entrepreneurship of the Prophet Muhammad was carried out by means of shiddiq, amanah, tabligh, fathonah according shariah principle as human representation to prospering the earth. The concept of entrepreneurship as solely because of Allah swt

THE ROLE OF SHARIA FINANCIAL INSTITUTION TO EMPOWERING SMEs

This study aims to determine the efforts of Islamic Financial Institutions in empowering SMEs, strategies and important roles carried out by LKS in order to empower SMEs through the provision of capital to be managed in business. The method used in this research is descriptive analysis method, a method that only describes various forms of paradigms about empowerment strategies for SMEs, the most important data sources in this study are related to the search for library data, relevant books, and scientific papers. others relevant to the object of study. The results of this study indicate that there has been much power and effort carried out by the Islamic Finance Agency in order to empower SMEs, this can be proven by the existence of several programs, products, and financing aimed directly at SMEs. The strategy used is; provide complete information as well as promotion to SMEs, provide financing for their business development, provide financing in accordance with the type of business that SMEs are involved in with the concept of sharia principles. The implication of this research is to continue to provide services professionally and provide the best so that they are truly able to provide community welfare, more selective in providing financing so as to minimize the losses that will occur, increase technological resources so that SMEs can easily access information

IMPLEMENTATION OF ISLAMIC BUSINESS ETHICS IN SMALL AND MEDIUM ENTERPRISES (SMEs)

The purpose of this paper is to find out the concept of Islamic business ethics and its implementation in Small and Medium Enterprises (SMEs). Small and Medium Enterprises (SMEs) are individual businesses or business entities that are currently experiencing rapid development. Its development certainly must be accompanied by ethical awareness as exemplified by Rasulullah saw. which is actualized through his characteristics. Thus, the business carried out is not just to get profit only but also blessing. Therefore, Islamic business ethics in Small and Medium Enterprises (SMEs) is very important to implement

PRODUCTIVE ZAKAT USING THE QARDHUL HASAN SCHEME TO IMPROVE THE WELFARE OF THE ECONOMY

Poverty is an unresolved social problem. One solution to improve the welfare of the poor is the distribution of zakat and empowerment of zakat. The problem of zakat faced today is very complex, start from the fact that there are still some people who won't pay zakat until the distribution of zakat that has not been arranged neatly. The approach used in this research was desciptive qualitative.Descriptive qualitative research seeks to analyze and interpret data has been collected  from the relevant literature. In distributing zakat there are two types of forms, namely consumptive and productive. Especially for zakat productive , giving this type of zakat to empower mustahik to be more productive, independent, and to improve their lives through their potential. Consumptive is understood that zakat is simple distributed such as zakat  distributed in the form of zakat items which are used up or used up. Zakat is no longer scarred because it has been used in daily mustahik. However, productive zakat is distributed not to be spent but to be developed .The model of giving zakat productive includes business capital or loans to mustahik whose daily activities are economic activists, whether traders or others. One of the most suitable schemes to be applied in distributing productive zakat is qardhul hasan. This scheme was known as a loan that was given to someone for free without any imposition of fees unless only returning the principal. Distribution of zakat productive  use the qardul hasan scheme make it easy and not burdensome for mustahik, and the qardhul hasan scheme will avoid usury, and mustahik can maximize it business income. The running distribution of zakat productive with the qardhul hasan scheme can be improve the people's economic welfare

Model Pemberdayaan Ekonomi Dengan Filantropi Islam Dalam Mewujudkan Kesejahteraan Masyarakat

This study aims to: 1) describe the model of community empowerment BAZNAS Makassar, 2) to find out the effectiveness community empowerment model in BAZNAS Makassar, 3) to find the right model of economic community empowerment in BAZNAS Makassar. This study was used field research methods with qualitative methode, which were analyzed descriptively. This study found that the BAZNAS Makassar has programme called Makassar prosperous, in which there are three productive programs: Revolving Fund Assistances, Life Skill Training and ZCD (zakat community development). The prosperous Makassar program has not been maximized in implementing Islamic philanthropy, because of consumptive programs are still larger than productive programs. Regarding the effective empowerment model, BAZNAS Makassar can implement a model of economic empowerment program for coastal areas.[Penelitian ini bertujuan untuk: 1) mendeskripsikan model pemberdayaan masyarakat pada BAZNAS kota Makassar, 2) mengetahui efektifitas model pemberdayaan BAZNAS kota Makassar, 3) menemukan model pemberdayaan ekonomi yang tepat bagi BAZNAS kota Makassar. Studi ini dilakukan dengan menggunakan metode penelitian lapangan (field research) dengan metode kualitatif (qualitative method) yang dilakukan secara deskriptif analisis. Penelitian ini menemukan bahwa program pemberdayaan ekonomi BAZNAS kota Makassar disebut Makassar makmur, di dalamnya terdapat tiga program produktif yaitu Bantuan Dana Bergulir, Pelatihan Life Skill, dan ZCD (zakat community development). Program Makassar makmur belum maksimal dalam menerapkan filantropi Islam, karena program konsumtif masih lebih besar dari program produktif.  Sedangkan untuk Model pemberdayaan yang efektif, BAZNAS kota Makassar dapat melaksanakan model program pemberdayaan ekonomi pesisir.

VILLAGE FUND ACCOUNTING: ACCOUNTABILITY BASED SIRI’ NA PACCE IN REALIZING SUSTAINABLE VILLAGE DEVELOPMENT

Abstrac, Demands for accountability not only on central and local governments, but village governments also have same obligation in realizing accountable government. This study aims to see the accountability of village fund financial management in terms of siri'na pacce culture for sustainable village development. This research is a literature review, descriptive analysis. The result of this study is the implementation of village finances must be carried out effectively and efficiently, transparently and responsibly. To carry out this responsibility, agent directs all his abilities and expertise while sticking to cultural values of his region to produce quality financial information reports that can be trusted by the community. The contribution of cultural values in sustainable village development is the value of lempu' and ada' tongeng. The value of lempu' becomes a dimension of empowerment in the perception of responsibility which has a very meaning in relation to honesty. Ada' tongeng is seen as necessary as a code of conduct for the government to serve to maintain truth, validity and reliability in carrying out things. Abstrak, Dewasa ini tuntutan akuntabilitas tidak hanya pada pemerintah pusat maupun daerah saja, tetapi pemerintah desa juga memiliki kewajiban yang sama dalam  mewujudkan pemerintahan yang akuntabel. Penelitian ini bertujuan melihat akuntabilitas pengelolaan keuangan dana desa dari sisi budaya siri’na pacce untuk pembangunan desa yang berkelanjutan. Penelitian ini merupakan literature review, bersifat analisis deskriptif. Hasil penelitian ini yaitu penyelenggaraan keuangan desa harus dilaksanakan secara efektif dan efisien, transparan dan bertanggung-jawab. Untuk melaksanakan tanggungjawab tersebut maka agen mengarahkan semua kemampuan dan keahliannya dengan tetap berpegang teguh pada nilai-nilai budaya daerahnya untuk menghasilkan laporan informasi keuangan yang berkualitas dan dapat dipercaya oleh masyarakat. Kontribusi nilai budaya dalam pembangunan desa yang berkelanjutan yakni nilai lempu’ dan ada’ tongeng. Nilai lempu’ menjadi dimensi pemberdayaan dalam persepsi tanggung jawab yang memiliki makna sangat dalam kaitannya dengan kejujuran. Ada’ tongeng dipandang perlu sebagai kode perilaku bagi pemerintah berfungsi untuk menjaga kebenaran, kevalidan dan keandalan dalam melaksanakan sesuatu.Dewasa ini tuntutan akuntabilitas tidak hanya pada pemerintah pusat maupun daerah saja, tetapi pemerintah desa juga memiliki kewajiban yang sama dalam  mewujudkan pemerintahan yang akuntabel. Penelitian ini bertujuan melihat akuntabilitas pengelolaan keuangan dana desa dari sisi budaya siri’na pacce untuk pembangunan desa yang berkelanjutan. Penelitian ini merupakan literature review, bersifat analisis deskriptif. Hasil penelitian ini yaitu penyelenggaraan keuangan desa harus dilaksanakan secara efektif dan efisien, transparan dan bertanggung-jawab. Untuk melaksanakan tanggungjawab tersebut maka agen mengarahkan semua kemampuan dan keahliannya dengan tetap berpegang teguh pada nilai-nilai budaya daerahnya untuk menghasilkan laporan informasi keuangan yang berkualitas dan dapat dipercaya oleh masyarakat. Kontribusi nilai budaya dalam pembangunan desa yang berkelanjutan yakni nilai lempu’ dan ada’ tongeng. Nilai lempu’ menjadi dimensi pemberdayaan dalam persepsi tanggung jawab yang memiliki makna sangat dalam kaitannya dengan kejujuran. Ada’ tongeng dipandang perlu sebagai kode perilaku bagi pemerintah berfungsi untuk menjaga kebenaran, kevalidan dan keandalan dalam melaksanakan sesuatu

Ragam Isu dan Konsep Akuntansi Lingkungan Perspektif Keislaman

Dalam Islam, banyak konsep keislaman yang perlu dikaji untuk menjelaskan fenomena akuntansi lingkup sosial dan lingkungan. Konsep keislaman juga digunakan untuk membangun “mengkonstruksi” perakuntansian lingkungan yang ideal. Beberapa konsep keislaman yang dimaksudkan, seperti maqashid syariah, maslahah, tabligh, ihsan, dan lainnya, yang terformulasikan dalam menjawab isu-isu akuntansi lingkungan. Ide-ide dalam buku ini lahir dari kompilasi atau hasil kajian (paper) perdebatan alot para mahasiswa peminat akuntansi lingkungan di tengah-tengah perkuliahan seminar akuntansi pada Program Studi Akuntansi UIN Alauddin Makassar