E-Jurnal UIN (Universitas Islam Negeri) Alauddin Makassar
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    FARMASI DAN PRODUK KESEHATAN HALAL: STANDARISASI SERTIFIKASI HALAL, PERLINDUNGAN KONSUMEN, DAN KEPUASAN PASIEN

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    Abstrak Industri farmasi dan produk kesehatan halal menjadi salah satu sektor strategis dalam pengembangan ekonomi syariah global. Peningkatan kesadaran masyarakat Muslim terhadap pentingnya kehalalan produk mendorong kebutuhan akan sistem sertifikasi yang terstandar, transparan, dan terpercaya. Penelitian ini bertujuan untuk menganalisis proses standardisasi sertifikasi halal pada produk farmasi, menilai implikasinya terhadap perlindungan konsumen, serta mengkaji pengaruhnya terhadap tingkat kepuasan pasien. Pendekatan penelitian yang digunakan adalah deskriptif-kualitatif dengan studi literatur dan analisis kebijakan yang bersumber dari peraturan Badan Penyelenggara Jaminan Produk Halal (BPJPH), LPPOM MUI, serta studi kasus pada industri farmasi bersertifikat halal. Hasil penelitian menunjukkan bahwa standardisasi sertifikasi halal berperan penting dalam menjamin kehalalan bahan baku, proses produksi, dan distribusi produk farmasi. Selain itu, keberadaan sertifikasi halal meningkatkan kepercayaan konsumen, memperkuat perlindungan hukum bagi pengguna produk kesehatan, serta berkontribusi terhadap kepuasan pasien melalui jaminan keamanan dan kesesuaian dengan prinsip syariah. Penelitian ini merekomendasikan perlunya sinergi antara pemerintah, lembaga sertifikasi, dan pelaku industri untuk mempercepat implementasi sistem jaminan halal di sektor farmasi secara menyeluruh. Kata kunci: Farmasi halal, standardisasi sertifikasi halal, perlindungan konsumen, kepuasan pasien.   Abstract The halal pharmaceutical and health products industry is one of the strategic sectors in the development of the global sharia economy. Increased awareness among Muslims of the importance of product halal certification has driven the need for a standardised, transparent and reliable certification system. This study aims to analyse the halal certification standardisation process for pharmaceutical products, assess its implications for consumer protection, and examine its impact on patient satisfaction levels. The research approach used is descriptive-qualitative with literature studies and policy analysis sourced from the regulations of the Halal Product Guarantee Agency (BPJPH), LPPOM MUI, and case studies in the halal-certified pharmaceutical industry. The results show that halal certification standardisation plays an important role in ensuring the halal status of raw materials, production processes, and distribution of pharmaceutical products. In addition, the existence of halal certification increases consumer confidence, strengthens legal protection for users of health products, and contributes to patient satisfaction through safety guarantees and compliance with sharia principles. This study recommends the need for synergy between the government, certification bodies, and industry players to accelerate the implementation of a comprehensive halal assurance system in the pharmaceutical sector. Keywords: Halal pharmacy, halal certification standardisation, consumer protection, patient satisfaction

    PENGARUH PUTUSAN MAHKAMAH KONSTITUSI TERHADAP PERUBAHAN UNDANG-UNDANG DASAR NEGARA REPUBLIK INDONESIA

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    Abstrak Mahkamah Konstitusi memiliki peran krusial dalam menjaga kesesuaian antara produk hukum dan konstitusi, dengan kewenangannya dalam menguji undang-undang serta memberikan keputusan yang dapat mempengaruhi pemahaman terhadap prinsip-prinsip dasar negara. Keputusan-keputusan MK seringkali memicu perubahan substansial dalam sistem hukum dan pemerintahan Indonesia tanpa memerlukan amandemen formal. Penelitian ini menggunakan pendekatan deskriptif analitis dengan metode normatif dan analisis dokumen, yang berfokus pada kajian terhadap teks putusan MK dan perbandingannya dengan UUD 1945. Hasil penelitian menunjukkan bahwa putusan MK memiliki dampak signifikan terhadap perubahan tafsiran pasal-pasal dalam UUD 1945, seperti pada putusan mengenai Pasal 22E Ayat (2) yang memperjelas prinsip checks and balances dalam pengangkatan pejabat tinggi negara, serta pada putusan mengenai Hak Asasi Manusia yang memberikan batasan terkait kebebasan berpendapat demi kepentingan umum. Implikasi dari keputusan-keputusan MK ini menunjukkan adanya perubahan dalam penerapan konstitusi yang lebih dinamis, meningkatkan perlindungan hak konstitusional, serta memperkuat prinsip negara hukum dan demokrasi. Keputusan MK memainkan peran penting dalam memperbaharui tafsiran terhadap pasal-pasal konstitusi, yang pada akhirnya memperkuat sistem hukum Indonesia dan menjamin keberlanjutan prinsip-prinsip dasar negara di tengah perubahan sosial-politik yang terjadi. Kata Kunci: Putusan Mahkamah Konstitusi, Perubahan Undang-Undang Dasar, Interpretasi Konstitusional   Abstract The Constitutional Court (Mahkamah Konstitusi) plays a crucial role in ensuring the alignment between legal products and the constitution, with its authority to review laws and provide decisions that can influence the understanding of the basic principles of the state. The decisions of the Constitutional Court often trigger substantial changes in Indonesia's legal and governance systems without requiring formal amendments. This research employs a descriptive-analytical approach using normative methods and document analysis, focusing on the study of the Constitutional Court's rulings and their comparison with the 1945 Constitution. The findings indicate that the Constitutional Court's decisions have a significant impact on the interpretation of articles within the 1945 Constitution, such as the decision on Article 22E Paragraph (2) that clarifies the principle of checks and balances in the appointment of high state officials, and the decision on Human Rights which sets limitations on freedom of expression for the sake of public interest. The implications of these decisions show a more dynamic application of the constitution, enhancing the protection of constitutional rights and reinforcing the principles of the rule of law and democracy. The Constitutional Court plays an important role in renewing interpretations of constitutional articles, ultimately strengthening Indonesia's legal system and ensuring the continuity of the basic principles of the state amid ongoing socio-political changes. Keywords: Decision of the Constitutional Court, Amendment of the Constitution, Constitutional Interpretatio

    KEWENANGAN PEMERINTAH PUSAT DAN DAERAH DALAM PENGELOLAAN SUMBER DAYA LAUT

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    Abstrak Tujuan dilakukan penelitian ini adalah untuk mengetahui bagaimana bentuk kewenangan pemerintah pusat dan pemerintah daerah dalam pengelolaan sumber daya laut, menurut Undang-Undang Nomor 23 Tahun 2023 tentang Pemerintah daerah. Dengan menggunakan metode penelitian yuridis normatif. Dengan pendekatan yang digunakan adalah pendekatan peraturan perundang-undangan (statute approach), pendekatan konseptual (conseptual approach) dan Pendekatan perundang-undangan (statute approach). Disimpulkan Pemerintah Pusat memiliki kewenangan untuk menetapkan Dana Alokasi Umum (DAU) dan Dana Alokasi Khusus (DAK) bagi Provinsi dan Kabupaten/Kota, selain itu Pemerintah Pusat diberikan Kewenangan untuk membuat Badan Pengelola Perbatasan serta diberikan kewenangan kepada kementrian terkait untuk pelaksanaan pengelolaan laut, pesisir dan pulau-pulau kecil secara terpadu. Kewenangan pemerintah daerah pengelolaan sumber daya laut Provinsi yang semula 4-12 mil kini menjadi 012 mil, pengelolaan perairan yang dilakukan sebelumnya oleh Pemerintah Kabupaten/Kota diambil alih oleh Pemerintah Provinsi, salah satunya kewenangan zonasi laut Kabupaten/Kota kini menjadi 0-4 mil. Kedua, Pembagian urusan bidang Kelautan antara Pemerintah Pusat, Daerah Provinsi dan Daerah Kabupaten/Kota terkhusus pada sektor kelautan dan perikanan. Kata Kunci: Kewenangan, Pemerintah, Pengelolaan Sumber Daya Laut   Abstract The purpose of this study is to determine the forms of authority of the central government and regional governments in the management of marine resources, according to Law Number 23 of 2023 concerning Regional Government. The study uses a normative juridical research method. The approaches used are the statutory approach, the conceptual approach, and the statutory approach. It is concluded that the Central Government has the authority to determine the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) for Provinces and Regencies/Cities. In addition, the Central Government is given the authority to establish Border Management Agencies and relevant ministries are given the authority to implement the integrated management of seas, coasts, and small islands. The authority of local governments in managing marine resources of the Province, which was originally 4-12 miles, is now 0-12 miles. The management of waters previously carried out by Regency/City Governments is taken over by the Provincial Government, one of which is the authority for sea zoning of Regencies/Cities, which is now 0-4 miles. Secondly, the division of marine affairs between the Central Government, Provincial Governments, and Regency/City Governments, especially in the marine and fisheries sector. Keywords: Authority, Government, Management of Marine Resource

    Fiqh Zakat di Era Digital: Telaah Maqasid Syariah Terhadap Tren Kripto sebagai Alat Pembayaran Zakat: Fiqh Zakat di Era Digital: Telaah Maqasid Syariah Terhadap Tren Kripto sebagai Alat Pembayaran Zakat

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    Abstrak Perkembangan teknologi digital telah membawa perubahan yang sangat signifikan dalam praktik filantropi Islam, salah satunya adalah penerimaan penggunaan cryptocurrency sebagai alat pembayaran zakat dan penggalangan dana. Malaysia menjadi negara pertama yang mengizinkan pembayaran zakat menggunakan cryptocurrency, di mana pemerintah berargumen bahwa cryptocurrency merupakan sumber kekayaan terbaru yang dimiliki oleh generasi muda. Di Indonesia, platform pertukaran aset kripto berbasis syariah, Fasset, juga telah memperkenalkan Crypto Zakat, fitur yang memungkinkan pembayaran zakat menggunakan aset kripto. Sebelumnya, Masjid Shackwell Lane yang berlokasi di Hackney, London, Inggris, juga telah menerima pembayaran zakat dalam bentuk cryptocurrency. Memang, perdebatan seputar cryptocurrency menghadirkan peluang dan tantangan, membuat orang ragu apakah harus menerimanya atau menolaknya. Di satu sisi, cryptocurrency menawarkan beberapa keunggulan, namun di sisi lain, juga memiliki kelemahan yang tak terhindarkan, terutama karena operasinya yang online, yang membuatnya rentan terhadap berbagai ancaman dan risiko, serta dianggap penuh spekulasi. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan konseptual. Data diperoleh melalui studi literatur yang mencakup sumber hukum primer, sekunder, dan tersier. Proses analisis dilakukan secara kualitatif dengan menafsirkan berbagai bahan hukum yang telah dikumpulkan. Hasil penelitian menunjukkan bahwa implementasi zakat menggunakan cryptocurrency dapat dilakukan melalui platform berbasis blockchain yang menjamin transparansi dan akuntabilitas dalam pengelolaan dana zakat. Dengan melibatkan lembaga zakat yang kompeten dan menerapkan mekanisme yang jelas, diharapkan pengumpulan dan distribusi zakat dapat dilakukan secara efektif, sehingga memberikan manfaat yang maksimal bagi mustahiq. Dalam konteks Maqasid Syariah, penggunaan aset kripto sebagai alat pembayaran zakat dapat diterima jika memenuhi prinsip-prinsip syariat yaitu tidak mengandung unsur spekulasi dan gharar, disamping itu harus mengandung unsur keadilan dan kemaslahatan. Kata kunci: Zakat, Kripto, Blockchain, Maqashid Syariah   Abstract: The development of digital technology has brought about significant changes in Islamic philanthropy practices, one of which is the acceptance of cryptocurrency as a means of payment for zakat and fundraising. Malaysia became the first country to allow zakat payments using cryptocurrency, with the government arguing that cryptocurrency is the newest source of wealth owned by the younger generation. In Indonesia, the Sharia-based crypto asset exchange platform, Fasset, has also introduced Crypto Zakat, a feature that allows zakat payments using crypto assets. Previously, Shackwell Lane Mosque, located in Hackney, London, England, also accepted zakat payments in the form of cryptocurrency. Indeed, the debate surrounding cryptocurrency presents opportunities and challenges, making people hesitate whether to accept or reject it. On the one hand, cryptocurrency offers several advantages, but on the other hand, it also has unavoidable disadvantages, mainly because of its online operation, which makes it vulnerable to various threats and risks, and is considered speculative. This study uses a normative juridical method with a conceptual approach. Data was obtained through a literature study covering primary, secondary, and tertiary legal sources. The analysis process was carried out qualitatively by interpreting the various legal materials that had been collected. The results of the study indicate that the implementation of zakat using cryptocurrency can be carried out through a blockchain-based platform that guarantees transparency and accountability in the management of zakat funds. By involving competent zakat institutions and implementing clear mechanisms, it is hoped that the collection and distribution of zakat can be carried out effectively, thereby providing maximum benefits for mustahiq. In the context of Maqasid Syariah, the use of crypto assets as a means of zakat payment is acceptable if it complies with the principles of sharia, namely that it does not contain elements of speculation and gharar, and must also contain elements of justice and benefit. Keywords: Zakat, Cryptocurrency, Blockchain, Maqashid SyariahAbstrak. Perkembangan teknologi digital telah membawa perubahan yang sangat signifikan dalam praktik filantropi Islam, salah satunya adalah penerimaan penggunaan cryptocurrency sebagai alat pembayaran zakat dan penggalangan dana. Malaysia menjadi negara pertama yang mengizinkan pembayaran zakat menggunakan cryptocurrency, di mana pemerintah berargumen bahwa cryptocurrency merupakan sumber kekayaan terbaru yang dimiliki oleh generasi muda. Di Indonesia, platform pertukaran aset kripto berbasis syariah, Fasset, juga telah memperkenalkan Crypto Zakat, fitur yang memungkinkan pembayaran zakat menggunakan aset kripto. Sebelumnya, Masjid Shackwell Lane yang berlokasi di Hackney, London, Inggris, juga telah menerima pembayaran zakat dalam bentuk cryptocurrency. Memang, perdebatan seputar cryptocurrency menghadirkan peluang dan tantangan, membuat orang ragu apakah harus menerimanya atau menolaknya. Di satu sisi, cryptocurrency menawarkan beberapa keunggulan, namun di sisi lain, juga memiliki kelemahan yang tak terhindarkan, terutama karena operasinya yang online, yang membuatnya rentan terhadap berbagai ancaman dan risiko, serta dianggap penuh spekulasi. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan konseptual. Data diperoleh melalui studi literatur yang mencakup sumber hukum primer, sekunder, dan tersier. Proses analisis dilakukan secara kualitatif dengan menafsirkan berbagai bahan hukum yang telah dikumpulkan. Hasil penelitian menunjukkan bahwa implementasi zakat menggunakan cryptocurrency dapat dilakukan melalui platform berbasis blockchain yang menjamin transparansi dan akuntabilitas dalam pengelolaan dana zakat. Dengan melibatkan lembaga zakat yang kompeten dan menerapkan mekanisme yang jelas, diharapkan pengumpulan dan distribusi zakat dapat dilakukan secara efektif, sehingga memberikan manfaat yang maksimal bagi mustahiq. Dalam konteks Maqasid Syariah, penggunaan aset kripto sebagai alat pembayaran zakat dapat diterima jika memenuhi prinsip-prinsip syariat yaitu tidak mengandung unsur spekulasi dan gharar, disamping itu harus mengandung unsur keadilan dan kemaslahatan. Kata kunci: Zakat, Kripto, Blockchain, Maqashid Syaria

    PENGAWASAN DAN PENEGAKAN HUKUM TERHADAP PENCEMARAN LINGKUNGAN AKIBAT LIMBAH PETERNAKAN DI AREA PERMUKIMAN (Studi Kasus Dinas Lingkungan Hidup Bojonegoro)

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    Abstrak Pencemaran lingkungan akibat limbah peternakan yang berada di sekitar permukiman masih menjadi permasalahan serius di berbagai daerah, termasuk di Kabupaten Bojonegoro. Permasalahan ini tidak hanya berdampak pada kualitas lingkungan hidup, tetapi juga menimbulkan gangguan kesehatan dan kenyamanan masyarakat. Penelitian ini bertujuan untuk menganalisis mekanisme pengawasan serta penegakan hukum yang dilakukan oleh Dinas Lingkungan Hidup Kabupaten Bojonegoro terhadap pencemaran lingkungan akibat limbah peternakan. Metode penelitian yang digunakan adalah penelitian hukum normatif-empiris dengan pendekatan perundang-undangan, konseptual, dan kasus. Data diperoleh melalui wawancara dengan pihak Dinas Lingkungan Hidup dan masyarakat terdampak, serta studi kepustakaan. Hasil penelitian menunjukkan bahwa pengawasan dan penegakan hukum telah dilaksanakan sesuai dengan ketentuan peraturan perundang-undangan, terutama melalui mekanisme administratif secara bertahap. Namun, pelaksanaannya belum optimal karena keterbatasan sumber daya dan masih adanya keluhan masyarakat. Oleh karena itu, diperlukan penguatan pengawasan dan penerapan sanksi administratif yang lebih tegas agar perlindungan lingkungan hidup dapat berjalan secara efektif. Kata Kunci: Lingkungan Hidup, Limbah Peternakan, Penegakan Hukum, Pengawasan.   Abstract Environmental pollution due to livestock waste around settlements is still a serious problem in various regions, including in Bojonegoro Regency. This problem not only has an impact on the quality of the environment, but also causes problems with people's health and comfort. This study aims to analyze the monitoring mechanism and law enforcement carried out by the Bojonegoro Regency Environmental Agency against environmental pollution due to livestock waste. The research method used is normative-empirical legal research with legislative, conceptual, and case approaches. Data was obtained through interviews with the Environment Agency and affected communities, as well as literature studies. The results of the study show that supervision and law enforcement have been carried out in accordance with the provisions of laws and regulations, especially through a gradual administrative mechanism. However, the implementation is not optimal due to limited resources and there are still  public complaints. Therefore, it is necessary to strengthen supervision and apply stricter administrative sanctions so that environmental protection can run effectively. Keywords: Environment, Livestock Waste, Law Enforcement, Supervision

    PENGARUH BRAND AWARENESS DAN KUALITAS PRODUK HASANAH CARD TERHADAP KEPUTUSAN MENJADI NASABAH MELALUI LIFESTYLE SEBAGAI VARIABEL MODERASI PADA BANK SYARIAH INDONESIA KCP VETERAN MAKASSAR

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    Abstrak Penelitian ini dilatarbelakangi oleh rendahnya penetrasi kartu kredit syariah di Indonesia, khususnya Hasanah Card dari Bank Syariah Indonesia, meskipun mayoritas penduduk beragama Islam. Tujuan penelitian ini adalah untuk menganalisis pengaruh brand awareness dan kualitas produk terhadap keputusan nasabah, serta menguji peran lifestyle sebagai variabel moderasi. Metode penelitian menggunakan pendekatan kuantitatif dengan desain kausal. Populasi penelitian adalah 36 nasabah pengguna Hasanah Card di BSI KCP Veteran Makassar, yang sekaligus dijadikan sampel dengan teknik sensus. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan uji regresi linier berganda dan moderated regression analysis, dengan bantuan perangkat lunak statistik. Uji validitas dan reliabilitas instrumen memastikan kualitas data, sementara uji asumsi klasik menjamin kelayakan model analisis. Hasil penelitian menunjukkan bahwa brand awareness dan kualitas produk berpengaruh positif signifikan terhadap keputusan nasabah. Lifestyle terbukti tidak memoderasi hubungan brand awareness dengan keputusan nasabah, tetapi secara signifikan memoderasi pengaruh kualitas produk terhadap keputusan. Temuan ini menegaskan bahwa kesesuaian produk dengan gaya hidup konsumen Muslim lebih menentukan dibanding sekadar popularitas merek. Hal ini memperkuat pandangan bahwa keputusan finansial syariah dipengaruhi oleh kombinasi faktor rasional, emosional, dan sosial. Kesimpulan penelitian ini menegaskan bahwa pengembangan strategi pemasaran produk keuangan syariah harus memperhatikan relevansi kualitas produk dengan kebutuhan gaya hidup modern. Secara teoretis, studi ini memperkaya literatur perilaku konsumen syariah melalui integrasi variabel moderasi lifestyle, sedangkan secara praktis memberikan rekomendasi strategis bagi lembaga keuangan untuk meningkatkan penetrasi pasar. Riset lanjutan disarankan memperluas konteks wilayah, menambahkan variabel religiositas, digital trust, dan faktor budaya untuk memperkaya pemahaman mengenai perilaku nasabah syariah. Kata kunci: Brand Awareness; Hasanah Card; Kualitas Produk; Lifestyle; Keputusan Nasabah     Abstract This research is motivated by the low penetration of Islamic credit cards in Indonesia, particularly the Hasanah Card from Bank Syariah Indonesia, despite the majority of the population being Muslim. The purpose of this study is to analyze the influence of brand awareness and product quality on customer decisions and to examine the role of lifestyle as a moderating variable. The research method used a quantitative approach with a causal design. The study population was 36 Hasanah Card users at BSI KCP Veteran Makassar, who were also sampled using a census technique. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression and moderated regression analysis, with the assistance of statistical software. Instrument validity and reliability tests ensured data quality, while classical assumption tests ensured the adequacy of the analytical model. The results show that brand awareness and product quality have a significant positive effect on customer decisions. Lifestyle did not moderate the relationship between brand awareness and customer decisions, but significantly moderated the influence of product quality on decisions. These findings confirm that product suitability to Muslim consumers' lifestyles is more important than mere brand popularity. This reinforces the view that Islamic financial decisions are influenced by a combination of rational, emotional, and social factors. The conclusion of this study confirms that the development of marketing strategies for Islamic financial products must consider the relevance of product quality to modern lifestyle needs. Theoretically, this study enriches the literature on Islamic consumer behavior through the integration of lifestyle moderating variables, while practically, it provides strategic recommendations for financial institutions to increase market penetration. Further research is recommended to expand the regional context, adding variables of religiosity, digital trust, and cultural factors to enrich the understanding of Islamic customer behavior. Keywords: Brand Awareness; Hasanah Card; Product Quality; Lifestyle; Customer Decision

    TINJAUAN HUKUM ISLAM TERHADAP KEPATUHAN WAJIB PAJAK (TAX COMPLIANCE) DALAM SISTEM SELF ASSESSMENT

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    Abstrak Penelitian ini membahas kepatuhan Wajib Pajak (tax compliance) dalam sistem Self Assessment ditinjau dari perspektif Hukum Islam. Penelitian ini menggunakan metode kualitatif dengan pendekatan teologis-normatif, yaitu dengan mengkaji ketentuan hukum pajak di Indonesia, khususnya Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP), serta nilai-nilai Hukum Islam yang bersumber dari Al-Qur’an dan konsep etika Islam. Hasil penelitian menunjukkan bahwa kejujuran dan kesukarelaan merupakan prasyarat utama dalam penerapan sistem Self Assessment. Ketidakpatuhan pajak dalam sistem ini umumnya muncul dalam bentuk tidak melaporkan Surat Pemberitahuan (SPT) dan mengecilkan omzet dalam pelaporan pajak. Dalam perspektif Hukum Islam, kepatuhan pajak dipandang tidak hanya sebagai kewajiban hukum, tetapi juga sebagai kewajiban moral dan religius yang berlandaskan nilai amanah, kejujuran, dan tanggung jawab sosial. Dengan demikian, pendekatan religiusitas berperan sebagai motivasi intrinsik yang dapat memperkuat kepatuhan Wajib Pajak dalam sistem Self Assessment. Kata kunci: Kepatuhan wajib pajak, Self assessment system, Hukum Islam, Religiusitas, kejujuran.   Abstract This study discusses taxpayer compliance in the self-assessment system from the perspective of Islamic law. This study uses a qualitative method with a theological-normative approach, namely by examining tax law provisions in Indonesia, particularly the General Provisions and Tax Procedures Law (KUP Law), as well as Islamic law values sourced from the Qur'an and Islamic ethical concepts. The results show that honesty and voluntariness are the main prerequisites for the implementation of the Self Assessment system. Tax non-compliance in this system generally takes the form of not reporting Tax Returns (SPT) and underreporting turnover in tax reports. From an Islamic law perspective, tax compliance is viewed not only as a legal obligation but also as a moral and religious obligation based on the values of trust, honesty, and social responsibility. Thus, a religious approach serves as an intrinsic motivation that can strengthen taxpayer compliance in the Self Assessment system. Keywords: Taxpayer compliance, Self-assessment system, Islamic law, Religiosity, honesty

    PERAN PEREMPUAN PAPALELE DALAM MENUNJANG EKONOMI KELUARGA DI DESA TULEHU KABUPATEN MALUKU TENGAH

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    Abstrak Peran Perempuan Papalele Dalam Menunjang Ekonomi Keluarga di Desa Tulehu Kabupaten Maluku Tengah. Papalele merupakan aktivitas perdagangan tradisional yang dilakukan oleh perempuan di Desa Tulehu, Kabupaten Maluku Tengah, sebagai bagian dari strategi ekonomi rumah tangga masyarakat pesisir. Keterlibatan perempuan dalam aktivitas ini mencerminkan peran signifikan sektor informal dalam menopang perekonomian keluarga. Penelitian ini bertujuan untuk menganalisis peran perempuan papalele dalam menunjang ekonomi keluarga serta mengidentifikasi faktor-faktor yang mendorong keterlibatan mereka dalam aktivitas papalele. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Data dikumpulkan melalui observasi, wawancara mendalam, dan dokumentasi terhadap perempuan papalele di Desa Tulehu, Kabupaten Maluku Tengah. Analisis data dilakukan secara tematik dengan menekankan pada pemaknaan pengalaman subjek penelitian terkait kontribusi ekonomi, peran domestik, dan dinamika kerja di sektor informal. Hasil penelitian menunjukkan bahwa perempuan papalele berperan signifikan dalam meningkatkan ketahanan ekonomi keluarga, khususnya dalam memenuhi kebutuhan dasar seperti pangan dan pendidikan. Meskipun berada di sektor informal dengan pendapatan yang relatif tidak stabil, aktivitas papalele memberikan kontribusi finansial yang substansial terhadap pendapatan rumah tangga. Selain itu, perempuan papalele menjalankan peran ganda sebagai pencari nafkah dan pengelola rumah tangga, yang menuntut kemampuan adaptasi dan ketangguhan dalam menghadapi beban kerja serta tekanan ekonomi. Aktivitas papalele juga memperkuat kemandirian ekonomi perempuan dan kapasitas mereka dalam pengelolaan keuangan keluarga. Faktor pendorong keterlibatan perempuan dalam aktivitas papalele meliputi keterbatasan akses terhadap lapangan kerja formal, dukungan nilai budaya lokal yang mengakui peran perempuan dalam ekonomi keluarga, dan Modal usahanya yang relative rendah. Secara keseluruhan, perempuan papalele memiliki peran strategis dalam meningkatkan kesejahteraan keluarga dan berkontribusi terhadap pembangunan ekonomi lokal di wilayah pesisir Maluku, khususnya di Desa Tulehu. Kata Kunci: Peran, Perempuan Papalele, Ekonomi Keluarga   Abstract The Role of Papalele Women in Supporting the Family Economy in Tulehu Village, Central Maluku Regency Papalele is a traditional trading activity carried out by women in Tulehu Village, Central Maluku Regency, as part of the household economic strategy of coastal communities. Women's involvement in this activity reflects the significant role of the informal sector in supporting the family economy. This study aims to analyze the role of papalele women in supporting the family economy and identify the factors that drive their involvement in papalele activities. This study used a qualitative approach with descriptive methods. Data were collected through observation, in-depth interviews, and documentation of papalele women in Tulehu Village, Central Maluku Regency. Data analysis was conducted thematically, emphasizing the meaning of the research subjects' experiences related to economic contributions, domestic roles, and work dynamics in the informal sector. The research results show that papalele women play a significant role in improving family economic resilience, particularly in meeting basic needs such as food and education. Despite working in the informal sector with relatively unstable incomes, papalele activities make a substantial financial contribution to household income. Furthermore, papalele women fulfill dual roles as breadwinners and household managers, which requires adaptability and resilience in dealing with workloads and economic pressures. Papalele activities also strengthen women's economic independence and their capacity to manage family finances. Factors driving women's involvement in papalele activities include limited access to formal employment, support for local cultural values ​​that recognize women's role in the family economy, and low capital requirements. Overall, papalele women play a strategic role in improving family welfare and contributing to local economic development in coastal areas of Maluku, particularly in Tulehu Village. Keywords: Role, Papalele Women, Family Econom

    PERAN ILMU ASTROFOTOGRAFI TERHADAP RUKYATUL HILAL DI ERA DIGITALISASI

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    Abstract Hilal is an extraterrestrial phenomenon that is very important for humans, especially as a determinant of the calendar system in Islam. In practice, seeing the hilal is not something easy. There are several difficulties encountered such as the hilal which is far from the point of view, weak hilal light and interference from various natural conditions that occur. Along with the development of scientific technology, especially in phalac science, various thoughts have emerged to renew the way to see the hilal using technology, one of which is by using astrophotography techniques. In this study, it aims to determine the existence of astrophotography in the digital era, to determine the implementation of rukyatul hilal in the digital era and to determine the urgency of astrophotography to rukyatul hilal in the digital era.This research uses a type of library research with a descriptive qualitative approach, namely a problem formulation that guides research to explore or portray the social situation to be studied thoroughly. The data sources needed in this research are literature such as; books, journals and previous research, both in the form of primary and secondary sources.This study found that astrophotography plays an important role in the digital era as applied in rukyatul hilal observation. This is evidenced by several rukyat implementing institutions that have begun to use astrophotography techniques. The method of rukyatul hilal observation continues to develop. From seeing with the naked eye to using tools such as location wickets to the digital era now using photography tools that can help clarify and sharpen vision and can capture the observed hilal results. Therefore, the use of astrophotography in rukyatul hilal in the digital era is very necessary because it can help facilitate the observation process, especially in terms of clarifying the object of view and displaying facts realistically, objectively and scientifically so that it can be concluded that the role of astrophotography in rukyatul hilal is a breakthrough in modern technology and information science that can facilitate the implementation of rukyatul hilal because it can be scientifically accounted for with evidence of hilal sightings, so that elements and factors of error and error in the reports of rukyat witnesses can be overcome and can be convincing. &nbsp

    KONTRIBUSI ALUMNI ILMU FALAK UIN ALAUDDIN MAKASSAR DALAM PENYEBARAN ILMU FALAK DI KABUPATEN MAROS

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    Abstract This research discusses the contribution of the Astrology Alumni of UIN Alauddin Makassar in the spread of Astrology in Maros Regency. This research uses a type of qualitative research (field study) by explaining systematically and normatively, as well as accurately regarding the object at the heart of the problem. In answering this problem the author uses a syar'ı approach because it is related to Islamic law in the Al-Quran. Hadith on the rules of Ushul Figh and the opinions of the ulama that are in accordance with these problems. Data collected by making observations. interviews, and documentation. The results of this research indicate that UIN Alauddin Makassar Alumni play an important role in spreading knowledge and understanding about astronomy in Maros Regency. They actively hold outreach activities, training, seminars and discussions to strengthen the public's understanding of astronomy and increase awareness of the importance of practicing astronomy in everyday life. Apart from that, Alumni also act as consultants and advisors to the community in determining the beginning of the month, Qibla direction and prayer times. Their contribution has had a positive impact in increasing public knowledge and awareness about astronomy in Maros Regency. Based on the results of field research related to the contribution of the Astrology Alumni of UIN Alauddin Makassar in the spread of astronomy science in the district. Maros, where the people of the district. Maros still doesn't know what astronomy is, they even say that this science is still relatively new, therefore here are some suggestions from researchers: A). For the local government of Maros Regency or the community in the Regency. Maros is always active in providing outreach and counseling to the public so that they understand the importance of astronomy in everyday life. B). For the people in the district. Maros, who still doesn't understand Falak Science, should invite Ilinu Falak alumni to collaborate with the Ministry of Religion in their respective villages to hold seminars, lectures, workshops or outreach activities either in government institutions or educational institutions. So that you get impulsive community guidance from seniors or astronomy graduates. &nbsp

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    E-Jurnal UIN (Universitas Islam Negeri) Alauddin Makassar
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