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TEATER DULMULUK: SEJARAH PERKEMBANGAN DAN PERANANNYA DALAM IDENTITAS BUDAYA PALEMBANG
Full text linkThis article explores in detail the existence and significance of Dulmuluk Theater as a unique cultural heritage of Palembang, carrying important historical, social, and cultural meanings. Using a literature review method, the author traces the origins of Dulmuluk, its evolution from traditional poetry recitations into a complete folk theater performance enriched with artistic and cultural symbols. The article also discusses the main elements of Dulmuluk performances, such as plot structure, characterization, and themes, as well as how this art form functions as a means to communicate moral messages, social critique, and preserve local values passed down through generations. The findings highlight that Dulmuluk is more than just a traditional entertainment; it is a cultural identity that strengthens the pride of Palembang society. The recognition from the government and international institutions like UNESCO underscores the importance of ongoing efforts to preserve and develop this art form so that it remains relevant in the modern era. The article emphasizes that continuous support from the community and government is essential to ensure that Dulmuluk remains a living heritage, passed on to future generations as part of Indonesia’s rich cultural patrimony
IMPLEMENTASI ISAK 35 DALAM PENGELOLAAN KEUANGAN SYARIAH PONDOK PESANTREN AL-MUSTAQIM PAREPARE
Full text linkGood financial management is essential for the sustainability of Islamic boarding schools. Al-Mustaqim Islamic Boarding School in Parepare manages funds from the government and donors, but financial records are still manual and not fully compliant with sharia accounting standards. This study aims to analyze the implementation of ISAK 35 in sharia financial management and to examine the benefits of implementing ISAK 35 in financial reporting. This study uses a qualitative descriptive method with a case study approach. Data were collected through in-depth interviews with the boarding school's principal, treasurer, and secretary, as well as through observation and documentation of financial reports. Data analysis techniques were carried out through data reduction, data presentation, and verification of conclusions to obtain a comprehensive picture of the implemented financial management system.The results of the study indicate that the Al-Mustaqim Islamic Boarding School in Parepare has not implemented ISAK 35 in the preparation of financial reports, so that the recording is still simple and not in accordance with sharia accounting standards. Then the main obstacles in the financial management of Islamic boarding schools include lack of funds, limited human resources, lack of socialization regarding accounting standards for non-profit organizations, and operational funding constraints. The novelty in this study lies in the focus of the implementation of ISAK 35 in the management of sharia finances at the Al-Mustaqim Islamic Boarding School in Parepare by providing suggestions, namely the importance of socialization of ISAK 35 to improve the quality of financial reports of non-profit organizations. The contribution of this study is to provide recommendations for improving the financial recording system and the implementation of ISAK 35, which can increase the efficiency, transparency, and accountability of Islamic boarding school financial management and support the sustainability of its operations.Pengelolaan keuangan yang baik penting untuk keberlanjutan pondok pesantren. Pondok Pesantren Al-Mustaqim Parepare mengelola dana dari pemerintah dan donatur, namun pencatatan keuangan masih manual dan belum sepenuhnya sesuai standar akuntansi syariah. Penelitian ini bertujuan untuk menganalisis implementasi ISAK 35 dalam pengelolaan keuangan syariah, serta untuk melihat manfaat penerapan ISAK 35 pada laporan keuangan. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara mendalam dengan pimpinan, bendahara, dan sekretaris pondok pesantren, serta melalui observasi dan dokumentasi laporan keuangan. Teknik analisis data dilakukan melalui reduksi data, penyajian data, dan verifikasi kesimpulan untuk memperoleh gambaran menyeluruh mengenai sistem pengelolaan keuangan yang diterapkan. Hasil penelitian menunjukkan bahwa Pondok Pesantren Al-Mustaqim Parepare belum menerapkan ISAK 35 dalam penyusunan laporan keuangan, sehingga pencatatan masih bersifat sederhana dan belum sesuai dengan standar akuntansi syariah. Kemudian Hambatan utama dalam pengelolaan keuangan pesantren meliputi kurangnya dana, keterbatasan sumber daya manusia, kurangnya sosialisasi mengenai standar akuntansi bagi organisasi nonlaba, serta kendala pendanaan operasional. Novelty pada penelitian ini terletak pada fokusnya implementasi ISAK 35 dalam pen gelolaan keuangan syariah pada pondok pesantren Al-Mustaqim Parepare dengan memberikan saran yaitu pentingnya sosialisasi ISAK 35 untuk meningkatkan kualitas laporan keuangan organisasi nonlaba. Kontribusi penelitian ini adalah memberikan rekomendasi perbaikan sistem pencatatan keuangan dan penerapan ISAK 35, yang dapat meningkatkan efisiensi, transparansi, dan akuntabilitas pengelolaan keuangan pondok pesantren serta mendukung keberlanjutan operasionalnya
STRATEGI PENGELOLA DALAM MENINGKATKAN KUNJUNGAN WISATAWAN DI WATERBOOM BHAYANGKARA PINRANG (Analisis Pariwisata Syariah): Pariwisata Syariah
Full text linkThis research focuses on management strategies to increase tourist visits to the Bhayangkara Pinrang Waterboom (Sharia Tourism Analysis). The background of this research is the need to understand how managers can utilize the principles of Sharia tourism to attract more visitors to the tourist destination. The purpose of this study is to identify effective strategies in implementing Sharia tourism that can increase the number of tourist visits. This research method employed a qualitative approach, with data collection techniques including in-depth interviews with the management of the Bhayangkara Pinrang Waterboom and field observations. The data obtained were analyzed using descriptive analysis techniques to explore the strategies implemented and their impact on tourist visits. The research results show that the application of sharia tourism principles, such as providing several sharia-compliant facilities, organizing family-friendly activity schedules, and promoting activities based on Islamic values, has positively contributed to increasing tourist visits. Furthermore, marketing strategies utilizing social media and collaborating with local communities have also proven effective in attracting tourists. This study recommends that managers continue to implement and develop these principles to achieve optimal results.Penelitian ini berfokus pada Strategi Pengelola Dalam Meningkatkan Kunjungan Wisatawan Di Waterboom Bhayangkara Pinrang (Analisis Pariwisata Syariah). Latar belakang penelitian ini adalah kebutuhan untuk memahami bagaimana pengelola dapat memanfaatkan prinsip-prinsip pariwisata syariah untuk menarik lebih banyak pengunjung ke destinasi wisata tersebut. Tujuan dari penelitian ini adalah untuk mengidentifikasi strategi yang efektif dalam penerapan pariwisata syariah yang dapat meningkatkan jumlah kunjungan wisatawan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam dengan pengelola Waterboom Bhayangkara Pinrang dan observasi lapangan. Data yang diperoleh dianalisis menggunakan teknik analisis deskriptif untuk menggali strategi yang diterapkan dan dampaknya terhadap kunjungan wisatawan. Hasil penelitian menunjukkan bahwa penerapan prinsip pariwisata syariah, seperti penyediaan beberapa fasilitas yang sesuai dengan aturan syariah, pengaturan jadwal kegiatan yang ramah keluarga, dan promosi yang berbasis pada nilai-nilai keislaman, berkontribusi positif terhadap peningkatan kunjungan wisatawan. Selain itu, strategi pemasaran yang memanfaatkan media sosial dan kerjasama dengan komunitas lokal juga terbukti efektif dalam menarik perhatian wisatawan. Penelitian ini merekomendasikan agar pengelola terus menerapkan dan mengembangkan prinsip-prinsip tersebut untuk mencapai hasil yang lebih optimal
PARIWISATA BERKELANJUTAN DI BARRU: LAPPA LAONA SEBAGAI KAWASAN WISATA TERPADU : Pariwisata Syariah
Full text linkLappa Laona is a highland tourist destination in Barru Regency with significant potential for development as an integrated tourism area. This study aims to analyze the planning process, development strategies, and obstacles encountered in Lappa Laona's management. The research method used was a descriptive qualitative approach using observation, interviews, and documentation techniques. The results indicate that Lappa Laona's development requires a phased and sustainable planning process involving various stakeholders. The strategies implemented include improving facilities, drought-based environmental management, and implementing the tourism zone concept (core, supporting, and outermost). The main obstacles lie in budget limitations and coordination between relevant parties. This study emphasizes the importance of collaboration between the government, community, and private sector in realizing Lappa Laona as a competitive and sustainable integrated tourism destination.Lappa Laona merupakan destinasi wisata dataran tinggi di Kabupaten Barru yang memiliki potensi besar untuk dikembangkan sebagai kawasan wisata terpadu. Penelitian ini bertujuan untuk menganalisis bentuk perencanaan, strategi pengembangan, serta hambatan yang dihadapi dalam pengelolaan Lappa Laona. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa pengembangan Lappa Laona perlu dilakukan melalui perencanaan bertahap dan berkelanjutan dengan melibatkan berbagai pemangku kepentingan. Strategi yang diterapkan mencakup peningkatan fasilitas, pengelolaan lingkungan berbasis keberlanjutan, serta penerapan konsep zona wisata (inti, pendukung, dan terluar). Hambatan utama terletak pada keterbatasan anggaran dan koordinasi antar pihak terkait. Penelitian ini menegaskan pentingnya kolaborasi pemerintah, masyarakat, dan swasta dalam mewujudkan Lappa Laona sebagai destinasi wisata terpadu yang berdaya saing dan berkelanjutan
Pengaruh Literasi Keuangan terhadap Keputusan Investasi pada Generasi Muda
Full text linkThis study examines the effect of financial literacy on investment decision-making among young individuals in Benjala Village, Bontobahari District, Bulukumba Regency, Indonesia. Financial literacy is conceptualized across four dimensions: fundamental financial knowledge, income and expenditure management, risk comprehension, and the adoption of financial technology. Investment decisions are assessed based on participants’ understanding of financial products, readiness to face risk, and the alignment of investment actions with personal financial goals. Employing a quantitative research design, the study surveyed 360 purposively selected respondents using a structured questionnaire. Data were analyzed using descriptive statistics and simple linear regression. The findings indicate that financial literacy has a statistically significant and positive impact on investment decision-making. While respondents demonstrated adequate understanding of basic financial management and risk, notable gaps were observed in the use of financial technology and long-term investment planning. These results highlight the importance of strengthening financial literacy, particularly in its practical applications, to support more informed, rational, and goal-oriented investment behavior among youth. The study underscores the need for targeted financial education initiatives and suggests avenues for future research in broader and more diverse population settings.Penelitian ini mengkaji pengaruh literasi keuangan terhadap keputusan investasi pada generasi muda di Kelurahan Benjala, Kecamatan Bontobahari, Kabupaten Bulukumba. Literasi keuangan dalam studi ini mencakup pemahaman konsep dasar keuangan, pengelolaan pendapatan dan pengeluaran, pemahaman risiko, serta penggunaan teknologi keuangan. Keputusan investasi diukur melalui pemahaman terhadap produk investasi, kesiapan menghadapi risiko, dan kesesuaian dengan tujuan keuangan pribadi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 360 responden yang dipilih melalui teknik purposive sampling. Analisis data dilakukan menggunakan regresi linear sederhana. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap keputusan investasi generasi muda. Meskipun pemahaman dasar keuangan tergolong baik, masih terdapat kelemahan pada aspek pemanfaatan teknologi dan perencanaan investasi. Temuan ini menggarisbawahi pentingnya edukasi literasi keuangan secara berkelanjutan untuk memperkuat perilaku investasi yang rasional di kalangan generasi muda
Transparansi dan Akuntabilitas dalam Pelaporan Keuangan Bank Syariah di Era Regulasi yang Dinamis
No full textThis study aims to examine the implementation of transparency and accountability principles in the financial reporting of Islamic banks using a Systematic Literature Review (SLR) approach. Transparency and accountability are essential elements in maintaining public trust in Islamic financial institutions. The findings indicate that transparent and accountable financial reports play a significant role in enhancing the sustainability of Islamic banks' operations. However, there is still a research gap regarding the specific implementation of these principles in Islamic banks, as most existing studies focus more on the government sector and social institutions. The main challenges in implementing transparency and accountability include the lack of understanding of Islamic accounting standards, limited competent human resources, and weak internal supervision. Therefore, collaboration between academics, practitioners, and regulators is needed to strengthen the Islamic bank financial reporting system to be more transparent, accountable, and aligned with Islamic governance principles.Penelitian ini bertujuan untuk mengkaji penerapan prinsip transparansi dan akuntabilitas dalam pelaporan keuangan bank syariah melalui pendekatan Systematic Literature Review (SLR). Transparansi dan akuntabilitas merupakan elemen penting dalam menjaga kepercayaan masyarakat terhadap lembaga keuangan syariah. Hasil kajian menunjukkan bahwa laporan keuangan yang transparan dan akuntabel berperan besar dalam meningkatkan keberlanjutan operasional bank syariah. Namun, masih terdapat kesenjangan penelitian yang membahas implementasi transparansi dan akuntabilitas secara khusus pada bank syariah, karena sebagian besar penelitian yang ada lebih berfokus pada sektor pemerintahan dan lembaga sosial. Tantangan utama dalam penerapan kedua prinsip tersebut meliputi kurangnya pemahaman terhadap standar akuntansi syariah, keterbatasan sumber daya manusia yang kompeten, serta lemahnya pengawasan internal. Oleh karena itu, diperlukan kolaborasi antara akademisi, praktisi, dan regulator untuk memperkuat sistem pelaporan keuangan bank syariah agar lebih transparan, akuntabel, dan sesuai dengan prinsip tata kelola syaria
Shifting Sharia Ethics In Zakat And Waqf Management By Islamic Banks: A Systematic Literature Review: Pergeseran Etika Syariah dalam Pengelolaan Zakat dan Wakaf oleh Bank Syariah: Suatu Kajian Tinjauan Literatur Sistematis
Full text linkArtikel ini bertujuan untuk mengevaluasi representasi dan pergeseran nilai-nilai etika syariah dalam pengelolaan zakat dan wakaf oleh bank syariah kontemporer di Indonesia. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) terhadap 30 artikel ilmiah yang diterbitkan antara tahun 2010 hingga 2024. Dengan menerapkan kriteria inklusi dan eksklusi yang ketat serta menggunakan strategi pencarian terstruktur, penelitian ini mengidentifikasi narasi dominan dan tersembunyi terkait praktik institusional dan nilai-nilai normatif dalam pengelolaan dana sosial Islam.Hasil penelitian menunjukkan bahwa meskipun bank syariah telah berhasil meningkatkan efisiensi dan transparansi pengelolaan zakat dan wakaf, terdapat indikasi pergeseran orientasi dari nilai spiritual ke arah teknokratis dan profesionalisme kelembagaan. Ketegangan antara logika pasar dan prinsip-prinsip etika Islam muncul terutama pada aspek target bisnis dan birokratisasi pengelolaan. Faktor-faktor seperti tuntutan modernisasi, tekanan regulatif, dan kurangnya pemahaman mendalam terhadap maqāṣid al-syarī‘ah menjadi pemicu utama pergeseran tersebut.Sebagai rekomendasi, artikel ini menyarankan agar bank syariah dan lembaga pengelola zakat-wakaf memperkuat integrasi nilai etika dalam sistem kelembagaan dan pengambilan keputusan. Secara praktis, hasil kajian ini dapat menjadi rujukan strategis bagi pembuat kebijakan dalam merancang regulasi yang mendukung keberlanjutan etika syariah. Secara teoritis, temuan ini memberikan kontribusi pada pengembangan ekonomi Islam berbasis nilai, serta memperkuat kerangka teori Islamic Institutional Ethics dan Islamic Social Finance dalam kajian akademik kontemporer.This article aims to evaluate the representation and shifting values of Sharia ethics in the management of zakat and waqf by contemporary Islamic banks in Indonesia. The study employs a Systematic Literature Review (SLR) approach, analyzing 30 scholarly articles published between 2010 and 2024. By applying strict inclusion and exclusion criteria along with a structured search strategy, the research identifies both dominant and latent narratives related to institutional practices and normative values in the management of Islamic social funds.The findings reveal that although Islamic banks have improved the efficiency and transparency in managing zakat and waqf, there is a noticeable shift in orientation from spiritual values toward technocratic approaches and institutional professionalism. Tensions between market logic and Islamic ethical principles are especially evident in business target setting and bureaucratization processes. Contributing factors include the demands of modernization, regulatory pressures, and a lack of deep understanding of maqāṣid al-sharī‘ah.As a recommendation, this article suggests that Islamic banks and zakat-waqf management institutions strengthen the integration of ethical values within institutional systems and decision-making processes. Practically, the findings serve as a strategic reference for policymakers in designing regulations that uphold the sustainability of Sharia ethics. Theoretically, this study contributes to the development of value-based Islamic economics and enhances the theoretical frameworks of Islamic Institutional Ethics and Islamic Social Finance in contemporary academic discourse
Academic Integrity Crisis on the Quality of Islamic Economics and Islamic Banking Research in the Open Access Era: Krisis Integritas Akademik terhadap Mutu Penelitian Ekonomi Islam dan Perbankan Syariah di Era Open Access
No full textPenelitian ini bertujuan untuk menganalisis krisis integritas akademik dalam penelitian ekonomi Islam dan perbankan syariah di era open access, serta dampaknya terhadap mutu dan kredibilitas keilmuan. Menggunakan metode Systematic Literature Review (SLR), studi inimenelaah 42 artikel ilmiah yang relevan dari berbagai basis data terindeks seperti Scopus, DOAJ, Google Scholar, dan SINTA. Hasil penelitian menunjukkan bahwa pelanggaran etika akademik—termasukplagiarisme, publikasi di jurnal predator, manipulasi data, dan salami publication—terjadi secara meluas dan sistemik. Faktor pendorongutama krisis ini antara lain tekanan institusional untuk publikasi, rendahnya literasi akademik, lemahnya regulasi jurnal open access, dan belum terinternalisasinya etika Islam dalam budaya akademik. Krisis ini berimplikasi serius terhadap mutu penelitian, reputasi institusi, serta posisi keilmuan ekonomi Islam di tingkat global. Studi ini merekomendasikan reformasi sistem insentif publikasi, penguatan pelatihan etika penelitian, serta kolaborasi antar lembaga untuk meningkatkan pengawasan terhadap praktik publikasi yang tidak etis. Pemulihan integritas akademik menjadi langkah kunci dalam membangun masa depan keilmuan ekonomi Islam yang bermutu, etis, dan berkelanjutan.
 
Sosialisasi Pentingnya Parenting Dalam Pembentukan Karakter Anak Di Desa Ngadirejo
Full text linkThis article discusses the importance of socialization of parenting patterns in the formation of children's character in Ngadirejo Village, Jabung District, Malang Regency. This study aims to improve parents' understanding of appropriate parenting patterns and their impact on children's character development. The methods used in this socialization include lectures and discussions involving parents of students at Dharma Wanita Kindergarten. The results of the activity showed that community enthusiasm was very high, with many parents actively participating in the question and answer session and discussing the material presented. This activity succeeded in raising awareness of the importance of positive parenting patterns, which can support children's physical, emotional, and intellectual development. With this socialization, it is hoped that parents can apply good parenting principles, so that children can grow into individuals with character and are able to adapt well in society
Sosialisasi Pola Asuh Positif sebagai Upaya Pembentukan Karakter Anak di Lingkungan Desa Ngadirejo
Full text linkThis article discusses the importance of socialization of parenting patterns in the formation of children's character in Ngadirejo Village, Jabung District, Malang Regency. This study aims to improve parents' understanding of appropriate parenting patterns and their impact on children's character development. The methods used in this socialization include lectures and discussions involving parents of students at Dharma Wanita Kindergarten. The results of the activity showed that community enthusiasm was very high, with many parents actively participating in the question and answer session and discussing the material presented. This activity succeeded in raising awareness of the importance of positive parenting patterns, which can support children's physical, emotional, and intellectual development. With this socialization, it is hoped that parents can apply good parenting principles, so that children can grow into individuals with character and are able to adapt well in society.