Sao Jurnal IAIN Parepare
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Peran Pajak sebagai Instrumen Kebijakan Fiskal untuk Meningkatkan Pendapatan Daerah di Polewali Mandar: The Role of Taxation as a Fiscal Policy Instrument to Increase Regional Revenue in Polewali Mandar
Full text linkTax is one of the main instruments in fiscal policy that has a strategic role in increasing regional income. This study aims to analyze the role of tax as a fiscal policy instrument in increasing regional income in Polewali Mandar. The research method used is a qualitative approach with data collection through interviews, documentation studies, and direct observation. The results of the study indicate that the optimization of tax revenue in Polewali Mandar is influenced by the effectiveness of tax administration, public awareness of tax obligations, and information technology support. The discussion shows that there is great potential for increasing regional income through tax reform, increasing the capacity of tax officials, and increasing community participation. The conclusion of this study is that tax has a significant role as a fiscal policy instrument in increasing regional income in Polewali Mandar, but synergistic efforts are needed between the local government, tax officials, and the community to achieve optimal results
THE EFFECTIVENESS OF FINANCIAL ACCOUNTING STANDARDS IN IMPROVING THE QUALITY OF FINANCIAL REPORTS BAZNAS PAREPARE CITY
No full textThis study aims to determine how financial reports are presented at BAZNAS Parepare City and to evaluate the effectiveness of the implementation of Financial Accounting Standards (SAK) in improving accountable and transparent financial reporting. The research method used in this study is a case study with a qualitative approach, including in-depth interviews, observation of the financial recording and reporting process, and analysis of financial report documentation. The results of the study indicate that the structure and content of BAZNAS Parepare City financial reports still encounter several obstacles, including limited human resources who understand the standards in depth, inconsistencies in recording restricted and unrestricted funds, and a suboptimal accounting information system. In addition, the implementation of training and socialization regarding PSAK 109 still needs to be improved to support reporting effectiveness. The novelty of this study lies in its specific focus on the implementation and effectiveness of Financial Accounting Standards (SAK) in BAZNAS financial reports at the city level, namely BAZNAS Parepare City, which until now has rarely been studied in depth. Unlike previous studies, which generally focused on the implementation of SAK in general or at national-scale entities, this study also provides an empirical overview of the extent to which SAK can improve transparency, accountability, and the quality of financial reporting of zakat institutions in Parepare City. The implications of this research are expected to provide concrete input for BAZNAS in other regions and regulators to strengthen policies and provide guidance on SAK implementation for better zakat governance.Penelitian ini bertujuan untuk mengetahui bagaimana penyajian laporan keuangan di BAZNAS Kota Parepare serta mengevaluasi efektivitas penerapan Standar Akuntansi Keuangan (SAK) dalam meningkatkan pelaporan keuangan yang akuntabel dan transparan. Metode penelitian yang digunakan dalam penelitian ini adalah studi kasus dengan pendekatan kualitatif, meliputi wawancara mendalam, observasi proses pencatatan dan pelaporan keuangan, serta analisis dokumentasi laporan keuangan. Hasil penelitian menunjukkan bahwa struktur dan isi laporan keuangan BAZNAS Kota Parepare masih ditemukan beberapa kendala, antara lain keterbatasan sumber daya manusia yang memahami standar secara mendalam, ketidak konsistenan dalam pencatatan dana terikat dan tidak terikat, serta belum optimalnya sistem informasi akuntansi yang digunakan. Selain itu, pelaksanaan pelatihan dan sosialisasi mengenai PSAK 109 masih perlu ditingkatkan untuk mendukung efektivitas pelaporan. Kebaruan penelitian ini terletak pada fokusnya yang spesifik terhadap penerapan dan efektivitas Standar Akuntansi Keuangan (SAK) pada laporan keuangan BAZNAS di tingkat kota, yaitu BAZNAS Kota Parepare, yang hingga kini masih jarang dikaji secara mendalam. Berbeda dari penelitian sebelumnya yang umumnya menyoroti implementasi SAK secara umum atau pada entitas berskala nasional, serta penelitian ini juga memberikan gambaran empiris mengenai sejauh mana SAK mampu meningkatkan transparansi, akuntabilitas, dan kualitas pelaporan keuangan lembaga amil zakat di Kota Parepare. Implikasi dari penelitian ini diharapkan dapat menjadi masukan konkret bagi BAZNAS daerah lain serta regulator untuk memperkuat kebijakan dan pembinaan dalam penerapan SAK demi tata kelola zakat yang lebih baik
Pantangan dan Larangan dalam Kehidupan Masyrakat Kajang: Analisis Etnografi terhadap Nilai Budaya
No full textThis study investigates the system of customary taboos and prohibitions within the Kajang indigenous community in South Sulawesi, exploring its function in maintaining social order and cultural identity amid modernization. Employing a descriptive qualitative approach grounded in ethnographic methods, data were collected through participant observation, in-depth interviews, and document analysis conducted in Tana Toa, the cultural heart of Kajang. The findings reveal that customary restrictions extend beyond normative control; they embody core philosophical values such as simplicity (kamase-mase), egalitarianism, and ecological harmony. These taboos function as effective social instruments for conflict prevention, environmental conservation, and the reinforcement of communal solidarity, supported by traditional sanctions and multigenerational value transmission. The central role of the Ammatoa—a spiritual and customary authority—in interpreting and preserving Pasang ri Kajang (ancestral teachings) is vital to the continuity of this indigenous regulatory system. This study demonstrates that local wisdom, expressed through the taboo system, offers a resilient and adaptive framework for sustaining cultural identity and social cohesion. Furthermore, the findings provide an alternative perspective for developing culturally grounded policies in environmental conservation and indigenous community empowerment.
Penelitian ini bertujuan untuk menganalisis sistem pantangan dan larangan dalam masyarakat adat Kajang di Sulawesi Selatan serta relevansinya dalam menjaga tatanan sosial dan identitas budaya di tengah arus modernisasi. Menggunakan pendekatan kualitatif deskriptif berbasis etnografi, data dikumpulkan melalui observasi partisipatif, wawancara mendalam, dan studi dokumentasi terhadap praktik adat di Tana Toa. Hasil penelitian menunjukkan bahwa sistem pantangan adat tidak hanya mengatur interaksi manusia dengan alam dan sesama, tetapi juga merepresentasikan nilai-nilai filosofis seperti kesederhanaan (kamase-mase), kesetaraan, dan harmoni ekologis. Pantangan adat terbukti menjadi instrumen sosial yang efektif dalam mencegah konflik, menjaga kelestarian lingkungan, dan memperkuat kohesi sosial melalui mekanisme sanksi adat dan pewarisan nilai multigenerasi. Peran Ammatoa sebagai pemimpin spiritual dan penafsir utama Pasang ri Kajang menjadi kunci dalam menjaga kontinuitas sistem ini. Temuan ini menegaskan bahwa kearifan lokal dalam bentuk pantangan adat memiliki fungsi adaptif dalam membentuk masyarakat yang berdaya lenting terhadap perubahan global, sekaligus menawarkan kerangka alternatif dalam pengembangan kebijakan pelestarian budaya dan keberlanjutan lingkungan
MENIMBANG ULANG KONSEP PERAN LEMBAGA KEUANGAN MIKRO SYARIAH DALAM MENDORONG INKLUSI KEUANGAN DIGITAL
Full text linkDigital transformation in the financial sector has become an urgent necessity to achieve financial inclusion, particularly for underserved communities. Islamic Microfinance Institutions (LKMS), such as Baitul Maal wat Tamwil (BMT) and Islamic cooperatives, play a strategic role in empowering grassroots economies, especially in rural areas. However, the digitalization of LKMS faces various challenges, including limited digital infrastructure, low digital literacy among managers and clients, and regulatory constraints. This study aims to analyze the role of LKMS in promoting digital financial inclusion, identify the barriers they face, formulate practical strategies, and explore potential collaborations with Islamic fintech. By applying a contextual analysis approach and integrating Islamic financial principles, this research is expected to contribute both theoretically and practically to the development of effective and sustainable LKMS digitalizationTransformasi digital di sektor keuangan menjadi kebutuhan mendesak dalam mewujudkan inklusi keuangan, khususnya bagi masyarakat yang belum tersentuh layanan formal. Lembaga Keuangan Mikro Syariah (LKMS), seperti Baitul Maal wat Tamwil (BMT) dan koperasi syariah, memiliki peran strategis dalam memberdayakan ekonomi umat, terutama di daerah pedesaan. Namun, proses digitalisasi LKMS menghadapi berbagai tantangan, seperti keterbatasan infrastruktur, rendahnya literasi digital, dan regulasi yang belum mendukung optimalisasi teknologi. Penelitian ini bertujuan untuk menganalisis peran LKMS dalam mendorong inklusi keuangan digital, mengidentifikasi hambatan yang dihadapi, serta menyusun strategi praktis dan mengeksplorasi kolaborasi dengan fintech syariah. Dengan menggunakan pendekatan analisis kontekstual dan integrasi prinsip-prinsip keuangan syariah, penelitian ini diharapkan dapat memberikan kontribusi teoritis dan praktis dalam pengembangan digitalisasi LKMS yang efektif dan berkelanjutan
The Mosque Welfare Agency’s Strategy in Developing the Leadership of Muslim Youth in Sorong City
Full text linkBackground: The Nurul Bahri’s Mosque Welfare Agency (BKM) develops local wisdom leadership in fostering the skills and harmony of the Muslim young generation. Research Objective: This study aims to explore the strategies in fostering Islamic leadership among youth at the Nurul Bahri Mosque in Sorong City, Southwest Papua Province, Indonesia, and its contribution to maintaining a harmonious life. Methods: This qualitative study used interviews, observation, and documentation with six BKM administrators, three mosque youth mentors, and ten purposively selected active youths engaged in leadership, arts, culture, organizational activities, and community development within mosque-based programs. This study collected data over a period of about ten months, from June 2024 to April 2025. Results: The results show that the youth development has advanced from informal activities to structured programs that enhance confidence, leadership, communication, and cultural skills. Islamic arts serve as both a means of religious outreach and a medium for creativity, social legitimacy, and interfaith tolerance. These outcomes differ from Lombok’s predominantly Muslim yet ethnically rooted Sasak culture, Belgium’s highly diverse and secular European population, and Malaysia’s multicultural Malay–Chinese–Indian society. Each demographic context shapes youth engagement and cultural expression differently, making this mosque-based model distinctive. Conclusion: This study concludes that BKM Nurul Bahri Mosque develops an integrative youth model blending spiritual education, skills training, and Islamic arts, recommending mosque adoption and policy support to strengthen youth leadership, cultural engagement, and social harmony in multicultural communities
Integrating Islamic Brand Experience and Digital Marketing Ethics to Foster Sustainable Loyalty in the Halal Coffee Industry
Full text linkPurpose – This study aims to examine how the integration of sustainable Islamic marketing ethics through brand experience and social media strategies influences customer loyalty within the halal lifestyle industry, with a specific focus on the halal coffee sector in Indonesia.
Method – A quantitative research design was employed using a survey-based approach, with data collected from consumers of halal coffee brands in Indonesia. The study applied Structural Equation Modeling (SEM) to analyze the relationships between multidimensional brand experience, Islamic ethical values embedded in social media marketing, customer engagement, trust, and sustainable customer loyalty.
Findings – The results indicate that multidimensional brand experience—comprising sensory, affective, behavioral, and intellectual dimensions—significantly enhances customer engagement and trust when aligned with Islamic marketing ethics such as transparency (shiddiq), social responsibility, and Halalan-Thayyiban principles. Ethical social media content was found to strengthen emotional brand connections, which in turn plays a critical role in fostering sustainable customer loyalty.
Practical implications – The findings suggest that KopiKudu can enhance customer loyalty by providing comprehensive brand experiences and implementing effective social media marketing strategies. Similar approaches can be applied by other coffee businesses to improve customer retention, engagement, and long-term commitment to the brand.
Originality/value – This study contributes to the literature by integrating the effects of Brand Experience and Social Media Marketing on customer loyalty in the context of a local coffee shop. It highlights the importance of combining offline interactions with digital strategies to achieve sustainable customer loyalt
ANALISIS MOTIF PERILAKU BULLYING DI SMPN 1 DUAMPANUA
Full text linkBullying is aggressive behavior that is carried out repeatedly against weak people to gain validation from peers, thus providing personal satisfaction for the perpetrator. The aim of this research is to find out what forms of bullying occur at SMP 1 Duampanua, the factors that are the motives for bullying behavior, and what the psychological impact is on the perpetrators. This type of research uses qualitative methods with a case study approach and data collection using observation and interview methods. The data sources used were 1 subject from observation results and 4 supporting subjects. Meanwhile, the data analysis techniques used are data reduction, data presentation and conclusions. The results of this research show that there are several (1) forms of bullying behavior that occur at SMPN 1 Duampanua, namely physical, verbal, psychological and cyber bullying. (2) Factors that become motives for bullying behavior are biological factors, superiority, temperament, bad prejudice and environmental factors. (2) The psychological impact caused by the perpetrator of bullying is high self-confidence, stubbornness, difficulty in controlling emotions, anxiety and stress
RECONSTRUCTION OF THE MEANING OF HAJJ GUIDANCE IN THE MODERN ERA: MAQĀṢID AL-SYARĪ‘AH ANALYSIS OF TRANSFORMATION AND WORSHIP AWARENESS FORMATION
Full text linkBimbingan manasik haji merupakan bagian integral dari penyelenggaraan ibadah haji yang bertujuan membentuk kesiapan spiritual, intelektual, dan moral jamaah sebelum menunaikan ibadah ke tanah suci. Perkembangan teknologi telah mengubah pola bimbingan dari metode tatap muka tradisional menjadi model berbasis aplikasi dan pelatihan daring. Meskipun efektif dalam penyampaian informasi,transformasi ini sering kali mengurangi kedalaman pembinaan spiritual. Penelitian ini bertujuan merekonstruksi makna bimbingan manasik haji dalam perspektif Maqāṣid al-Syarī‘ah melalui pendekatan kualitatif dan studi kepustakaan. Hasil menunjukan bahwa rekonstruksi berbasis maqāṣid harus menekankan nilai ḥifẓ al-dīn, ḥifẓ al-nafs, dan ḥifẓ al-‘aql sebagai fondasi pembinaan maqāṣidiyyah,bimbingan manasik dapat menjadi media transformasi spiritual yang selaras dengan kemaslahatan umat dan kemajuan zaman.The Hajj guidance program is an essential component of pilgrimage preparation aimed at developing pilgrims’ spiritual, intellectual, and moral readiness. Technological transformation has shifted Hajj guidance from traditional face-to-face training to digital forms such as applications and online platforms. Although effective in disseminating information, this transformation often diminishes spiritual depth. This study reconstructs the meaning of Hajj guidance through the lens of Maqāṣid al-Syarī‘ah using a qualitative library research approach. The findings indicate that a maqāṣid-based reconstruction must emphasize the values of ḥifẓ al-dīn, ḥifẓ al-nafs, and ḥifẓ al-‘aql as the foundation of religious formation. With a maqāṣidiyyah orientation, Hajj guidance becomes a transformative spiritual medium aligned with societal welfare and modern technological development
Pengaruh Kompetensi Sosial dan Kepribadian Dosen Pendidikan Agama Islam terhadap Perilaku Mahasiswa Politeknik Negeri Fakfak Papua Barat
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh kompetensi sosial da kepribadian dosen Pendidikan Agama Islam terhadap perilaku mahasiswa Politeknik Negeri Fakfak Papua Barat. Latar belakang penelitian ini didasarkan pada pentingnya peran dosen tidak hanya sebagai penyampai ilmu, tetapi juga sebagai pembina karakter mahasiswa melalui sikap, kepribadian, dan interaksi sosial yang ditunjukkan dalam proses pembelajaran. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Sampel dalam penelitian ini berjumlah 50 responden yang diambil dari populasi mahasiswa yang telah mengikuti mata kuliah Pendidikan Agama Islam. Teknik pengumpulan data menggunakan angket tertutup dengan skala Likert, dan dilengkapi dengan wawancara sebagai data pendukung. Data dianalisis menggunakan uji validitas, reliabilitas, normalitas, dan regresi linear berganda. Hasil penelitian menunjukkan bahwa baik kompetensi sosial maupun kepribadian dosen memiliki pengaruh yang signifikan terhadap perilaku mahasiswa. Kompetensi sosial dosen yang tinggi tercermin dalam kemampuanmenjalin komunikasi yang baik, memahami perasaan mahasiswa, serta menjadi mediator dalam konflik. Sementara itu, kepribadian dosen yang kuat tercermin dalam kejujuran, kedisiplinan, dan keteladanan yang ditunjukkan dalam pembelajaran. Secara simultan, kedua variabel tersebut memberikan kontribusi positif terhadap pembentukan perilaku mahasiswa yang lebih bertanggung jawab, sopan, jujur, dan peduli terhadap lingkungan sosial. Dengan demikian, dapat disimpulkan bahwa dosen Pendidikan Agama Islam memiliki peran strategis dalam membentuk perilaku mahasiswa melalui kompetensi sosial dan kepribadian yang dimilikinya.
Kata Kunci: Kompetensi Sosial Dosen, Kepribadian Dosen, Perilaku Mahasiswa, Pendidikan Agama Islam, Politeknik Negeri Fakfa
TRANSFORMATION OF PAYMENT METHODS AMONG MILLENIALS: A STUDY ON THE ADOPTION AND EFFECTIVENESS OF ELECTRONIC MONEY IN PAREPARE CITY
Full text linkThe digital revolution has changed the landscape of the payment system in Indonesia, especially among millennials who are increasingly adopting electronic money as the primary method of transactions. This study aims to analyze the adoption of factors that affect the use, as well as the effectiveness of electronic money in meeting the transaction needs of the millennial generation in Parepare City. Using a qualitative approach with a case study method, this study collected data through in-depth interviews with electronic money users from various social and economic backgrounds.
The results of the study show that ease of use, transaction security, various incentives such as cashback and discounts, and social factors are the main factors in the adoption of electronic money. In addition, the effectiveness of electronic money can be seen in transaction efficiency, transaction automation, Accessibility and Flexibility, and Multitransactions. However, challenges such as uneven digital literacy and growing payment infrastructure are obstacles to wider adoption. These findings provide insights for financial service providers, governments, and the public in improving a more inclusive and effective digital payments ecosystem