Journal of IAIN Sultan Amai Gorontalo
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Inovasi Produk UMKM Dari Limbah Elektronik: Studi Potensi dan Kelayakan
No full textMicro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy but continue to face challenges in achieving sustainable business development, particularly in utilizing the growing volume of electronic waste (e-waste). This study aims to analyze the potential use of e-waste as a source of product innovation and to assess the business feasibility of circular economy based MSMEs in South Sulawesi. The research adopts a mixed-method approach using an exploratory sequential design, emphasizing qualitative methods through field observations, in-depth interviews, and focus group discussions, supported by descriptive quantitative analysis using SWOT and Cost Volume Profit (CVP) analysis. The findings indicate that MSMEs possess adequate basic technical skills to develop recycled products, particularly electric fans made from e-waste components. The availability of local raw materials and relatively low production costs are identified as the main strengths of the business. CVP analysis shows that the break-even point is approximately 22 units per month, indicating a relatively low financial risk. Overall, the recycled electric fan business is considered technically, market-wise, and financially feasible, and has the potential to support MSME empowerment and strengthen the implementation of the circular economy at the local level.This study aims to analyze the potential and financial feasibility of electronic waste (e-waste) recycling as a source of product innovation for micro, small, and medium enterprises (MSMEs) in South Sulawesi, Indonesia. Using a qualitative applied research approach with a community-based innovation framework, data were collected through field observation, in-depth interviews, and feasibility analysis employing SWOT and Cost Volume Profit (CVP) methods. The findings reveal that MSMEs possess strong local resource availability, technical skills, and social capital in the form of cooperative community culture. The CVP analysis indicates an average break even point of IDR 3,800,000 with a net profit margin of 18.5%, demonstrating the business’s financial viability at a micro scale. The main challenges identified include limited digital literacy and constrained access to financing, while major opportunities lie in the growing demand for eco-friendly products and government support for circular economy initiatives. This research emphasizes the importance of integrating eco-entrepreneurship, product innovation, and digital empowerment to develop an inclusive and sustainable green business model for MSMEs
Esensi Nilai-Nilai Sosial Pada Tradisi Nganta Petuloh (Studi Living Qur’an-Hadist di Desa Koto Petai Kerinci-Indonesia)
No full text This research aims to explore the essence of social values contained in the Nganta Petuloh tradition in the community of Koto Petai, Kerinci Regency. This tradition, which is a form of mutual cooperation and mutual assistance in the context of celebrations or celebrations, has strong roots in local culture and serves to strengthen social relations between citizens. Through interviews with local communities, the study identified values such as empathy, solidarity, and help that are internalized in daily life. The results of the study show that Nganta Petuloh plays an important role in strengthening social ties, even though it is currently facing challenges due to social changes and declining interest of the younger generation. The influence of Qur\u27anic teachings is also evident in this practice, reflecting how religious values are manifested in community life. To ensure the sustainability of this tradition, this study recommends preservation efforts through education and innovation that can attract the interest of new generations. Thus, Nganta Petuloh is not only a tradition, but also a vital means in building a community that is in solidarity and supporting each other.Penelitian ini bertujuan untuk mengeksplorasi esensi nilai-nilai sosial yang terkandung dalam tradisi Nganta Petuloh di masyarakat Koto Petai, Kabupaten Kerinci. Tradisi ini, yang merupakan bentuk gotong royong dan saling membantu dalam konteks hajatan atau perayaan, memiliki akar yang kuat dalam budaya lokal dan berfungsi untuk mempererat hubungan sosial antarwarga. Melalui wawancara dengan masyarakat setempat, penelitian ini mengidentifikasi nilai-nilai seperti empati, solidaritas, dan tolong-menolong yang terinternalisasi dalam kehidupan sehari-hari. Hasil penelitian menunjukkan bahwa Nganta Petuloh berperan penting dalam memperkuat ikatan sosial, meskipun saat ini menghadapi tantangan akibat perubahan sosial dan penurunan minat generasi muda. Pengaruh ajaran Qur\u27an juga tampak dalam praktik ini, mencerminkan bagaimana nilai-nilai agama terwujud dalam kehidupan komunitas. Untuk memastikan keberlangsungan tradisi ini, penelitian ini merekomendasikan upaya pelestarian melalui edukasi dan inovasi yang dapat menarik minat generasi baru. Dengan demikian, Nganta Petuloh tidak hanya menjadi tradisi, tetapi juga sarana vital dalam membangun komunitas yang solidaritas dan saling mendukung
Integrasi Prinsip Syariah dalam Pengembangan Fintech: Tantangan dan Peluang
Full text linkThis study aims to conceptually examine the process of integrating sharia principles in the development of sharia financial technology (fintech), as well as identify the challenges and opportunities that accompany it in Indonesia. Using a qualitative approach through a literature study, this research examines academic literature, policy documents, and related fatwas obtained from various credible sources such as scientific journals, official websites of OJK, DSN-MUI, and KNEKS. The analysis was conducted thematically and content-wise on key issues such as the application of sharia contracts (murabahah, mudharabah, musyarakah), the supervision of the Sharia Supervisory Board, and the application of technology such as smart contracts and blockchain in maintaining sharia compliance. The results show that the integration of sharia principles in fintech systems and products faces a number of challenges, including low sharia financial literacy, limited regulations, lack of human resources who are experts in digital muamalah fiqh, and not optimal sharia technology support. However, the growth potential of this industry is huge, supported by the majority Muslim population, the need for halal financial services, as well as regulatory initiatives and the development of digital technology. This research is expected to provide theoretical and practical contributions for regulators, industry players, and Muslim communities in supporting the growth of Islamic fintech that is inclusive, sustainable, and in accordance with maqashid al-shariahPenelitian ini bertujuan untuk mengkaji secara konseptual proses integrasi prinsip-prinsip syariah dalam pengembangan financial technology (fintech) syariah, sekaligus mengidentifikasi tantangan dan peluang yang menyertainya di Indonesia. Menggunakan pendekatan kualitatif melalui studi pustaka, penelitian ini menelaah literatur akademik, dokumen kebijakan, serta fatwa-fatwa terkait yang diperoleh dari berbagai sumber kredibel seperti jurnal ilmiah, situs resmi OJK, DSN-MUI, dan KNEKS. Analisis dilakukan secara tematik dan isi terhadap isu-isu utama seperti penerapan akad syariah (murabahah, mudharabah, musyarakah), pengawasan Dewan Pengawas Syariah, serta penerapan teknologi seperti smart contracts dan blockchain dalam menjaga kepatuhan syariah. Hasil penelitian menunjukkan bahwa integrasi prinsip syariah dalam sistem dan produk fintech menghadapi sejumlah tantangan, antara lain rendahnya literasi keuangan syariah, keterbatasan regulasi, minimnya SDM ahli fiqh muamalah digital, dan belum optimalnya dukungan teknologi syariah. Namun demikian, potensi pertumbuhan industri ini sangat besar, didukung oleh mayoritas penduduk Muslim, kebutuhan akan layanan keuangan halal, serta inisiatif regulatif dan perkembangan teknologi digital. Penelitian ini diharapkan dapat memberikan kontribusi teoritis dan praktis bagi regulator, pelaku industri, serta masyarakat Muslim dalam mendukung pertumbuhan fintech syariah yang inklusif, berkelanjutan, dan sesuai dengan maqashid al-shariah
Strategi Pengembangan Koperasi Desa Merah Putih: Tinjauan Literatur atas Praktik Terbaik dan Tantangan Global
Full text linkThe Merah Putih Village Cooperative program is a strategic initiative launched by the Indonesian government to promote rural economic independence through cooperative institutions. This study aims to review and synthesize development strategies for village cooperatives using a systematic and narrative literature review approach. Data sources include accredited national journals, institutional reports, and reputable international publications from 2015 to 2024. The findings reveal five dominant strategic themes: (1) strengthening cooperative institutional capacity through good and transparent governance; (2) developing human resources through structured training and cooperative education; (3) utilizing technology and digitalization to improve operational efficiency and market access; (4) enhancing community participation and empowerment as the foundation for cooperative sustainability; and (5) policy support from the government and synergy with external stakeholders. This study concludes that developing village cooperatives requires an integrated and participatory approach that considers local context, institutional capacity, and technological readiness. The insights from this review are expected to serve as a reference for policymakers, cooperative practitioners, and academics in designing competitive and sustainable village cooperatives.Program Koperasi Desa Merah Putih hadir sebagai upaya strategis pemerintah dalam mendorong kemandirian ekonomi desa berbasis kelembagaan koperasi. Studi ini bertujuan untuk mengkaji dan menyintesis strategi pengembangan koperasi desa melalui pendekatan literature review sistematis dan naratif. Sumber data berasal dari jurnal ilmiah terakreditasi, laporan institusi nasional, dan publikasi internasional periode 2015–2024. Hasil kajian menunjukkan lima strategi utama yang dominan dalam literatur: (1) penguatan kelembagaan koperasi melalui tata kelola yang baik dan transparan, (2) pengembangan sumber daya manusia berbasis pelatihan dan pendidikan koperasi, (3) pemanfaatan teknologi dan digitalisasi untuk meningkatkan efisiensi dan jangkauan pasar, (4) partisipasi dan pemberdayaan komunitas lokal sebagai fondasi keberlanjutan koperasi, serta (5) dukungan kebijakan pemerintah dan sinergi dengan mitra eksternal. Kajian ini menyimpulkan bahwa pengembangan koperasi desa membutuhkan pendekatan integratif dan partisipatif, dengan memperhatikan konteks lokal, kapasitas kelembagaan, serta kesiapan teknologi. Temuan ini diharapkan dapat menjadi rujukan bagi pembuat kebijakan, praktisi koperasi, dan akademisi dalam mengembangkan koperasi desa yang berdaya saing dan berkelanjutan
Pengaruh Self-efficacy Technology, Risk Technology, dan Pemahaman Perpajakan terhadap Minat Menggunakan E-filing : Studi Kasus pada Wajib Pajak Orang Pribadi KPP Pratama Makassar Utara
No full textThis research aims to analyze the influence of self-efficacy technology, risk technology, and tax understanding on the interest in using e-filing among Individual Taxpayers at KPP Pratama Makassar Utara. The method used is a survey with a questionnaire in the form of a Google form distributed to 135 respondents registered as Taxpayers at KPP Makassar Utara. The analysis results show that technology self-efficacy has a positive and significant effect on the interest in using e-filing, meaning that the higher the taxpayer\u27s confidence in their ability to use technology, the greater their interest in using e-filing. Although technology risk shows a positive influence, its impact is not significant, indicating that concerns about data security do not significantly hinder the use of e-filing. Additionally, tax understanding also has a positive and significant effect on the interest in using e-filing, emphasizing the importance of having a good understanding of tax procedures in encouraging the adoption of this technology. These findings provide insights for the Directorate General of Taxes to design educational and training strategies that can enhance taxpayers\u27 interest in using e-filing
Perbandingan Pengaruh dan Perlakuan Akuntansi antara Biaya Bunga dengan Pajak Penghasilan sebagai Bukti Kebenaran Hukum Halal atau Haramnya dalam Perspektif Islam
Full text linkThis study aims to determine the comparative effect between interest costs and income tax on sales to achieve the expected profit. Also to determine the comparative accounting treatment between interest costs and income tax in the income statement. The influence and accounting treatment are then used as evidence of the truth of the law of halal or haram in the Islamic perspective. This study is a library research using the analysis method: comparison, qualitative descriptive and quantitative descriptive. The results of the study indicate that interest costs and income tax have an equally large burden because they result in the need for higher sales to achieve the expected profit based on the cost-volume-profit analysis. Based the income statement, interest costs are calculated when there is a profit or loss, so they are more burdensome than income tax which is calculated when there is a profit and not calculated when there is a loss. This influence and accounting treatment prove the truth of the law of halal or haram in the Islamic perspective which has been established approximately thousands of years ago, namely that interest costs are haram so that they are heavier than income tax, the law of which: some argue that it is halal and others argue that it is doubtful, even some argue that it is haram. Based on this, interest costs must be avoided, either as the payer, recipient, witness, clerk or other involvement. Meanwhile, income tax should be complied with sincerely as charity for the payer and the recipient should seek alternative replacements with other sources of income
Konseling Keluarga Sebagai Alternatif Mediasi Pasca Perceraian
Full text linkDivorce (talaq) is the last way that is allowed to resolve domestic problems that cannot be repaired anymore. However, Islam also advocates reconciliation efforts before talaq is pronounced. Mediation is carried out by judge mediators and non-judge mediators who have participated in the Special Education for the Mediator Profession (PKPM) organized by institutions that have been accredited by the Supreme Court. In carrying out its duties and functions, it must refer to Supreme Court Regulations No. 1 of 2016 concerning Mediation Procedures in Court. This research was carried out at the Religious Court Class 1A Yogyakarta. This study uses a qualitative research method with the aim of analyzing a phenomenon or problem of post-divorce settlement and finding a prototype of an effective family counseling model in post-divorce mediation. In the context of post-divorce mediation, family counseling aims to: (1) help family members understand and overcome complex emotions such as sadness, anger, and disappointment; (2) facilitate open and honest communication between ex-spouses and children, (3) help family members develop effective coping skills to cope with change, and 4) create a parenting plan that is best for the child\u27s well-being. Some commonly applied family counseling models in post-divorce mediation include: (1) structural model; (2) strategic model; and (3) focus emotive model. Family counseling is a complex process and requires special expertise, for this reason, post-divorce family counseling should be carried out by a professional counselor so that what is a post-divorce problem can be resolved properly, and the parties can establish a good relationship even though they have been divorced.Perceraian (talak) merupakan jalan terakhir yang diperbolehkan untuk menyelesaikan masalah rumah tangga yang tidak dapat diperbaiki lagi. Namun, Islam juga menganjurkan upaya rekonsiliasi sebelum talak diucapkan. Mediasi dilakukan oleh mediator hakim dan mediator non hakim yang telah mengikuti Pendidikan Khusus Profesi Mediator (PKPM) yang diselenggarakan oleh lembaga yang sudah terakreditasi oleh Mahkamah Agung. Dalam melaksanakan tugas dan fungsinya harus menunjuk pada Peraturan Mahkamah Agung No. 1 Tahun 2016 tentang Prosedur Mediasi di Pengadilan. Penelitian ini dilaksanakan di Pengadilan Agama Kelas 1A Kota Yogyakarta. Penelitian ini menggunakan metode penelitian kualitatif dengan tujuan untuk menganalisis suatu fenomena atau masalah penyelesaian pasca perceraian dan menemukan prototipe model konseling keluarga yang efektif dalam mediasi pasca perceraian. Dalam konteks mediasi pasca perceraian, konseling keluarga bertujuan untuk: (1) membantu anggota keluarga memahami dan mengatasi emosi yang kompleks seperti kesedihan, marah, dan kecewa; (2) memfasilitasi komunikasi yang terbuka dan jujur antara mantan pasangan dan anak-anak; (3) membantu anggota keluarga mengembangkan keterampilan koping yang efektif untuk menghadapi perubahan; dan (4) menciptakan rencana pengasuhan anak yang terbaik bagi kesejahteraan anak. Beberapa model konseling keluarga yang umum diterapkan dalam mediasi pasca perceraian antara lain: (1) model struktural; (2) model strategik, dan (3) model emotif fokus. Konseling keluarga adalah proses yang kompleks dan membutuhkan keahlian khusus, untuk itu sebaiknya konseling keluarga pasca perceraian dilakukan oleh seorang konselor profesional, sehingga apa yang menjadi permasalahan pasca perceraian dapat terselesaikan dengan baik dan para pihak dapat menjalin hubungan baik meski telah bercera
Urgensi Pengaturan Pembatasan Transaksi Tunai di Indonesia
No full textRestrictions on cash transactions in Indonesia are a strategic policy aimed at strengthening financial system stability, improving payment efficiency, and preventing financial crimes such as money laundering and terrorist financing. This study employs a normative juridical method, analysing legal documents, banking regulations, and Islamic economics and finance literature. This study finds that rules related to cash transaction restrictions have been regulated through the Banking Law, Bank Indonesia Regulations, Financial Services Authority regulations, and the Law on the Prevention and Eradication of Money Laundering. From an Islamic economics and banking perspective, restrictions on cash transactions are essential for strengthening transparency, improving economic justice, and supporting the purposes of Sharia (maqāṣidal-syarīah) in the protection of property (ḥifẓ al-māl). However, the implementation of this policy still faces challenges in the informal sector, among MSME entrepreneurs, and in communities that lack access to banking. This study emphasises the need for policy improvements, financial inclusion, and public education to support the effectiveness of cash transaction restrictions.Abstrak: Pembatasan transaksi tunai telah menjadi topik yang signifikan dalam konteks ekonomi dan keuangan di Indonesia. Implementasi dari pembatasan ini masih menimbulkan banyak permasalahan, seperti kesulitan bagi masyarakat yang belum terbiasa dengan perbankan dan alat pembayaran non tunai, atau yang tidak memiliki akses ke sistem perbankan, dan peningkatan penggunaan alat pembayaran elektronik yang rentan terhadap kejahatan siber. Studi penelitian ini menggunakan metode penelitian yuridis normatif, karena Teknik penelitian ini mengkaji undang-undang, peraturan, kebijakan dari pemerintah, dan literatur hukum yang terkait. Dokumen-dokumen hukum dan literatur terkait tersebut dianalisis untuk mengumpulkan data sekunder. Hasil dari penelitian ini menunjukkan bahwa pembatasan pembayaran tunai di Indonesia di atur oleh berbagi pertauran, di antaranya Undang-undang Perbankan, Peraturan Bank Indonesia, dan Peraturan Perpajakan. Tujuan dari pembatasan ini untuk mempertegas kebijakan anti pencucian uang dan juga untuk mendorong inklusi keuangan. Akan tetapi dampak yang dapat ditimbulkan dari pembatasan sangat mempengaruhi kegiatan ekonomi, seperti penghambat bagi pebisnis kecil dan menengah untuk melakukan transaksi, dan bisa juga berdampak pada sektor informal
Tinjauan Yuridis Penyelesaian Sengketa Terhadap Peralihan Hak Milik Atas Tanah Tanpa Akta Hibah ( Suatu studi di Desa Lelekaa Kecamatan Wolasi Kabupaten Konawe Selatan)
No full textThis research aims to understand the settlement of disputes over the transfer of property rights to land without a grant deed and to identify the factors that inhibit efforts to resolve such conflicts. This research was conducted using normative-empirical research method using a statutory approach, a conceptual approach, and sociological enforcement. The results of this study show: (1) disputes generally occur because the granting of grants is done orally or only using ordinary letters without legal validity. The absence of a grant deed, as certified by the Official Certifier of Title Deeds (PPAT), renders the ownership status unclear, particularly after the grantor\u27s death. This condition is exacerbated by the low legal awareness of the community and the lack of guidance from related officials; (2) factors inhibiting the settlement of land grant disputes in Lelekaa Village include the community\u27s low understanding of the legality of grant deeds and legal procedures for the transfer of rights. The community tends to rely on oral or written statements without PPAT authorization, which are not legally valid. Other barriers include limited access to legal services, a lack of socialization from the Indonesian National Land Office (BPN) and PPAT, weak village supervision, and the passivity of officials in guiding residents. Irregular documentation and the absence of an ownership database complicate settlements, especially when multiple heirs or overlapping claims are involved.Penelitian ini bertujuan untuk mengetahui dan memahami penyelesaian sengketa terhadap peralihan hak milik atas tanah tanpa Akta hibah dan memahami faktor penghambat dalam upaya penyelesaian sengketa terhadap peralihan hak milik atas tanah tanpa akta hibah. Penelitian ini dilakukan dengan menggunakan metode penelitian normatif-empiris dengan meggunakan pendekatan undang-undang, pendekatan konseptual dan penegakan sosiologis. Hasil penelitian ini menunjukkan (1) Sengketa umumnya terjadi karena pemberian hibah dilakukan secara lisan atau hanya menggunakan surat biasa tanpa kekuatan hukum yang sah. Ketiadaan akta hibah yang dibuat oleh PPAT menyebabkan status kepemilikan menjadi tidak jelas, terutama setelah pemberi hibah meninggal dunia. Kondisi ini diperparah oleh rendahnya kesadaran hukum masyarakat serta kurangnya pembinaan dari aparat terkait. (2) Faktor penghambat penyelesaian sengketa hibah tanah di Desa Lelekaa meliputi rendahnya pemahaman masyarakat tentang legalitas akta hibah dan prosedur hukum peralihan hak. Masyarakat cenderung mengandalkan pernyataan lisan atau tertulis tanpa pengesahan PPAT, yang tidak sah secara hukum. Hambatan lain mencakup terbatasnya akses layanan hukum, minimnya sosialisasi dari BPN dan PPAT, lemahnya pengawasan desa, serta sikap pasif aparat dalam membimbing warga. Ketidakteraturan dokumentasi dan ketiadaan database kepemilikan memperumit penyelesaian, terutama jika melibatkan banyak ahli waris atau klaim tumpang tindi
Implementasi Tanggung Jawab Sosial Perusahaan dalam Mewujudkan Prinsip Maslahah dan Keseimbangan Ekologis di Kota Makassar
Full text linkMakassar City, as a central socio-economic hub in Eastern Indonesia, faces a development paradox that is rapid progress in industry, trade, and investment has simultaneously generated severe environmental pressures. Massive urbanization has led to the reduction of green spaces, an increase in waste production reaching 868 tons per day, and recurring floods caused by spatial violations. This study examines the implementation of Corporate Social Responsibility (CSR) through the lens of maslahah and ecological balance, aiming to achieve social and environmental justice. The research employs a field research design, utilizing normative and empirical juridical methods, which include observation, interviews, and document analysis based on legal frameworks such as Law No. 40 of 2007 and Makassar Regional Regulation No. 2 of 2016. The findings indicate that CSR in Makassar serves as an ethical, legal, and spiritual instrument for realizing maqāṣid al-sharī‘ah, particularly hifz al-nafs (protection of life) and hifz al-bi’ah (environmental preservation). CSR practices, including waste management and environmental education, embody the principles of dar’ al-mafāsid (preventing harm) and jalb al-masālih (promoting benefit), affirming CSR’s role in fostering collective welfare and ecological justice toward sustainable development grounded in Islamic values.Kota Makassar sebagai pusat pertumbuhan sosial-ekonomi di Indonesia Timur menghadapi paradoks pembanguna yaitu kemajuan pesat di sektor industri, perdagangan, dan investasi justru menimbulkan tekanan serius terhadap lingkungan. Urbanisasi yang masif telah menyebabkan penyusutan ruang hijau, peningkatan volume sampah hingga 868 ton per hari, serta risiko banjir akibat pelanggaran tata ruang. Penelitian ini menelaah implementasi Corporate Social Responsibility (CSR) atau tanggung jawab sosial perusahaan dalam perspektif maslahah dan keseimbangan ekologis sebagai upaya membangun keadilan sosial-lingkungan. Pendekatan yang digunakan adalah penelitian lapangan dengan metode yuridis normatif dan empiris, melalui pengumpulan data berupa observasi, wawancara, kemudian analisis dokumen hukum seperti Undang-Undang Nomor 40 Tahun 2007 dan Peraturan Daerah Kota Makassar Nomor 2 Tahun 2016. Hasil penelitian menunjukkan bahwa CSR di Makassar berperan sebagai instrumen etis, hukum, dan spiritual dalam mewujudkan maqāṣid al-syarī‘ah, khususnya hifz an-nafs dan hifz al-bi’ah. Pelaksanaan CSR oleh sektor swasta, seperti pengelolaan limbah dan edukasi lingkungan, mencerminkan prinsip dar’ al-mafāsid dan jalb al-masālih, yang menegaskan peran CSR sebagai sarana menghadirkan kemaslahatan dan menjaga keadilan ekologis menuju pembangunan berkelanjutan berbasis nilai Islam