Sitti Hadijah’s research while affiliated with IPB University and other places

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Publications (21)


Analisis Metode Pengukuran Pendapatan pata’gal lita Perspektif Akuntansi Syariah di Masyarakat Suku Mandar Sulawesi Barat
  • Article
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December 2024

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3 Reads

Jurnal MEDIASAS Media Ilmu Syari ah dan Ahwal Al-Syakhsiyyah

Nurhaliza Nurhaliza

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Sitti Hadijah

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Erty Rospyana Rufaida

Islam regulates pawn laws based on the teachings of the Qur'an, Hadith, and consensus of scholars. Pawn, or rahn, is considered a voluntary contract (tabarru’) aimed at helping others in distress without seeking profit. However, land pawn practices still contain elements of usury that are not in line with Sharia accounting standards, such as those outlined in PSAK Sharia 107, which only allows income from administrative fees, deposit fees, and maintenance costs. This study aims to analyze the income measurement method in the practice of pata’gal lita within the Mandar community in West Sulawesi from the perspective of Sharia accounting. The research uses a qualitative method with a descriptive qualitative research design. Data collection was conducted using two methods: interviews and documentation. The results of this study found that in pata’gal lita, the borrower receives income from the harvest, which is shared with the lender, or from the marhun (pledged asset) managed by the lender, where the harvest is fully taken by them. This practice also involves the charging of interest based on the amount of the loan, but this system contains elements of riba qardh and riba jahiliyyah, which are in conflict with the principles of Sharia accounting. [Islam mengatur hukum gadai berdasarkan ajaran Al-Qur'an, Hadis, dan kesepakatan ulama. Gadai atau rahn dianggap sebagai akad tabarru’ (sukarela) yang bertujuan untuk membantu orang lain dalam kesulitan tanpa mencari keuntungan. Namun, praktik gadai lahan masih mengandung unsur ribawi yang tidak sesuai dengan PSAK Syariah, seperti yang diatur dalam PSAK Syariah 107 yang hanya mengizinkan pendapatan dari biaya administrasi, biaya titip, dan biaya pemeliharaan. Penelitian ini bertujuan untuk menganalisis metode pengukuran pendapatan dalam praktik pata’gal lita di masyarakat Suku Mandar, Sulawesi Barat berdasarkan perspektif akuntansi syariah. Penelitian ini menggunakan metode kualitatif dengan jenis penelitian deskriptif kualitatif. Penelitian ini mengggunakan dua metode pengumpulan data melalui wawancara dan dokumentasi. Hasil penelitian ini ditemukan bahwa dalam pata’gal lita, peminjam menerima pendapatan dari hasil panen yang dibagi dengan sipemberi pinjaman atau dari marhun yang dikelola oleh sipemberi pinjaman dengan hasil panen diambil sepenuhnya oleh mereka. Praktik ini juga melibatkan pemberian bunga berdasarkan jumlah pinjaman, namun sistem tersebut mengandung unsur riba qardh dan riba jahiliyyah, yang bertentangan dengan prinsip-prinsip akuntansi syariah].

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Comparative Analysis of Zakat Implementation in Three ASEAN Countries (Indonesia, Malaysia, and Singapore) from 2021 to 2023: A Study on Regulations and Practices

November 2024

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208 Reads

International Journal of Social Science and Human Research

Sitti Hadijah

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Nuraeni M

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Erty Rospyana Rufaida

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[...]

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Putri Alicia Pratiwi

The purpose of this study is to analyze the implementation of zakat in three ASEAN countries (Indonesia, Malaysia, and Singapore) during 2021–2023, focusing on the policies and practices applied in each country. A comparative approach is used to identify differences and similarities in legal frameworks, governance mechanisms, and their impact on society. Research data were obtained through the analysis of policy documents, zakat institution reports, and a review of relevant literature. The findings of this study reveal that the regulatory systems for zakat in Indonesia, Malaysia, and Singapore reflect differing approaches tailored to the characteristics of their societies and governmental structures. Indonesia has a robust legal framework through Law No. 23 of 2011, which provides a foundation for BAZNAS and LAZ to collaborate in managing zakat. Malaysia employs a decentralized system, with each state having full authority over zakat management. While this approach allows responsiveness to local needs, the absence of national regulation leads to weak coordination and disparities in transparency and efficiency among states. Singapore demonstrates the most centralized and professional zakat management system through the Islamic Religious Council of Singapore (MUIS), regulated by the Administration of Muslim Law Act (AMLA). Supported by modern technologies such as online zakat payment systems, Singapore achieves a high level of efficiency despite its Muslim community comprising only 15% of the total population. This study provides recommendations to enhance the effectiveness of zakat implementation in the ASEAN region through policy harmonization and strengthened inter-country collaboration.


Figure 1. Map of the Research Location in Mekarsari Village, Pandeglang Regency Source: Processed by the Author, 2024
Figure 3. Levels of State-Society Interaction during the Planning Stage Source: Processed by Author, 2024
Figure 4. Stages of Land Redistribution Activities Source: Directorate of Land Reform, Directorate General of Agrarian Management,
Figure 5. Levels of State-Society Interaction during the Implementation Stage Source: Processed by Author, 2024
Figure 6. Levels of State-Society Interaction during the Monitoring and Evaluation Phase Source: Processed by Author, 2024

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The Ongoing Struggle for Agrarian Reform As an Unfinished Agenda? Lessons From Mekarsari Village

October 2024

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32 Reads

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1 Citation

BHUMI Jurnal Agraria dan Pertanahan

Agrarian reform without interaction between the state and society only addresses temporary issues. The implementation of agrarian reform in Indonesia has been overly focused on achieving outputs based on easily measurable quantities, leaving social problems unaddressed. The aim of this research is to elaborate the implementation of agrarian reform, particularly in the management of assets in the Mekarsari Agrarian Reform Village. The method used is a quantitative approach using questionnaires and in-depth interviews with 50 respondents who are beneficiaries of agrarian reform. The data were then analyzed using descriptive statistics method. The results of the study indicate that the implementation of management at the planning, implementation, and monitoring and evaluation stages shows that the interaction between the responsibility of state actors and community participation is low. As a result, the implementation of agrarian reform is still one-way, limited to completing the output targets of land redistribution and granting access decided by the organizers. Without meaningful community participation, it will be difficult for the community to take control to decide on the appropriate use of resources. For this reason, the implementation of agrarian reform in Mekarsari Village still needs to be contested. Keywords: Agrarian reform, Contested, State-society interaction


Identifikasi Trichomonas vaginalis Pada Urine Ibu Hamil Di Puskesmas Mamajang Kota Makassar

June 2024

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36 Reads

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1 Citation

Jurnal Media Analis Kesehatan

Trikomoniasis merupakan salah satu jenis penyakit seksual menular yang disebabkan oleh Trichomonas vaginalis yang bisa terjadi pada wanita maupun pria. Pada ibu hamil yang kurang menjaga kebersihan diri, dapat menyebabkan terinfeksi Trichomonas vaginalis yang mengakibatkan ketuban pecah dini, lahir prematur, bayi dari ibu dengan trikomoniasis lebih cenderung memiliki berat lahir kurang dari normal. Kelahiran prematur dan berat badan lahir rendah adalah dua dari tiga penyebab utama kematian bayi. Penelitian ini dilakukan di Puskesmas Mamajang Kota Makassar dari tanggal 20 Maret sampai 06 April 2023. Adapun jenis penelitian ini adalah observasi laboratorik dengan tujuan penelitian untuk mengetahui keberadaan Trichomonas vaginalis pada urine ibu hamil. Jumlah sampel dalam penelitian ini sebanyak 35 sampel urine ibu hamil di Puskesmas Mamajang dengan teknik pengambilan sampel purposive sampling. Berdasarkan hasil penelitian yang dilakukan secara mikroskopik dapat disimpulkan bahwa pada urine ibu hamil di temukan satu sampel positif dengan persentase 2,85%. Pemeriksaan ph urine, kekeruhan serta jumlah leukosit pada sedimen pada urine untuk melihat keberadaan Trichomonas vaginalis pada urine ibu hamil. Kata Kunci: Trichomonas vaginalis, Urine, Ibu Hamil


Effect of Bigger Ginger Extract on Reduction of Blood Sugar Rate of Glucose Induced Mice

December 2023

Jurnal Media Analis Kesehatan

To date, the government and people of Indonesia are still facing health problems. Diabetes, also known as diabetes mellitus, is one of the most common diseases among Indonesians. Some rhizome spices that have antidiabetic potential, one of which is elephant ginger. The purpose of this study was to determine the effectiveness of bigger ginger extract on reducing blood glucose levels in mice. This type of research is an experimental study to determine the effectiveness and concentration of bigger ginger extract on blood glucose levels in mice induced with glucose. Based on the results obtained, Bigger Ginger Rhizome Extract (Zingiber officinale var. Rosc.) has the potential to reduce blood sugar levels in mice with an average reduction value where 5% b/v extract decreased by 48.69%, 10% b/v extract decreased by 50% and 15% b/v extract decreased by 55%. The concentration of 5% b/v in Bigger Ginger Rhizome Extract (Zingiber officinale var. roscoe) shows an optimal reducing effect


Implementasi Aspek Keprilakuan Penyusunan Anggaran Alokasi Dana Desa di Desa Lekopa’dis Kabupaten Polewali Mandar

July 2022

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21 Reads

J-HEST Journal of Health Education Economics Science and Technology

Penelitian ini bertujuan untuk mengetahui implementasi aspek keprilakuan dalam penyusunan anggaran alokasi dana desa di Desa Lekopa’dis Kabupaten Polewali Mandar. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan analisis kualitatif. Hasil penelitian menunjukkan bahwa implementasi aspek keprilakuan dalam penyusunan anggaran alokasi dana desa, di Desa Lekopa’dis Kabupaten Polewali Mandar telah diterapkan dan dilaksanakan dengan baik tetapi masih perlu adanya penerapan secara sempurna sesuai dengan peraturan yang berlaku.


Evaluasi Risiko Resistensi Insulin Akibat Simvastatin, Rosuvastatin dan Fenofibrat pada Tikus Betina (Rattus novergicus L.) Dislipidemia yang Diinduksi Kontrasepsi Oral dan Diet Tinggi Lemak

June 2022

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24 Reads

Jurnal Mandala Pharmacon Indonesia

Penelitian ini bertujuan untuk membandingkan pengaruh pemberian obat simvastatin, rosuvastatin dan fenofibrat terhadap kadar glukosa, insulin darah puasa dan nilai HOMA-IR terhadap tikus betina dislipidemia yang diinduksi kontrasepsi oral dan pakan lemak. Penelitian menggunakan 30 ekor tikus betina yang dibagi menjadi 6 kelompok perlakuan. Kelompok satu diberi pil kontrasepsi (PK) (1,5µg levonorgestrel, 0,3µg estradiol), kelompok dua diberi diet lemak (DL) (kuning telur 2ml/200gBB), kelompok tiga diberi PK+DL, kelompok empat diberi PK+DL dan terapi simvastatin (0,21 mg/kgBB), kelompok lima diberi PK+DL dan terapi rosuvastatin (0,5 mg/kgBB), serta kelompok enam diberi PK+DL dan terapi fenofibrat (8,2 mg/kgBB). Perlakuan PK dan DL berlangsung selama 60 hari, dimana terapi diberikan mulai hari ke-30 hingga ke-60. Hasil yang diperoleh menunjukkan pemberian masing-masing PK dan DL dapat meningkatkan GDP setelah 30 hari, walaupun tidak mencapai nilai signifikan. Terapi simvastatin dan rosuvastatin dan fenofibrat selama 30 hari terakhir (hari ke-30-60) dapat menurunkan kadar glukosa darah puasa (GDP) sebesar 28,17%, 45,08% dan 46,12%, namun hanya simvastatin dan rosuvastatin yang mencapai nilai signifikan. (p<0,05) Penurunan kadar insulin darah puasa paling besar pada pemberian rosuvastatin (20,64%) namun secara statistik tidak mencapai nilai signifikan. Peningkatan resistensi insulin (HOMA-IR) terlihat setelah 30 hari menggunakan pil kontrasepsi dan diet tinggi lemak. Tetapi kemudian menurun dengan pemberian simvastatin, rosuvastatin dan fenofibrat, namun hanya fenofibrat yang mencapai nilai signifikan (p<0,05). Dapat disimpulkan bahwa penggunaan simvastatin, rosuvastatin dan fenofibrat dapat menurunkan kada gula darah puasa, namun berdasarkan nilai HOMA-IR, hanya fenofibrat yang dapat menurunkan resiko resistensi insulin pada tikus betina dislipidemia yang diinduksi pil kontrasepsi dan diet tinggi lemak.


Gambaran kejadian proteinuria pada ibu hamil dipuskesmas Bontonyeleng

April 2022

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7 Reads

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1 Citation

Jurnal TLM Blood Smear

Tingginya kadar protein dalam urin ibu hamil dapat mengindikasikanterjadinya preeklampsi. Penelitian ini merupakan penelitian dekskriptif dengan pemeriksaan protein urin ibu hamil dengan mengunakan metode Asam sulfosalysil 20% dengan prinsip adanya protein dalam urin didenaturasikan dengan asam membentuk kekeruhan yang dipertegas dengan pemanasan,Derajat kekeruhan setara dengan kadar protein urin di dalam urin. Hasil pemeriksaan pada protein urin pada ibu hamil dari 15 orang ibu hamil terdapat 2 orang positif 1 (+)0,010,5% ibu hamil yang berusia 18 tahun dan 3 orang positif 2 (++)0,05-0,2% Dan 10 orang ibu hamil yang negative ().Kekurangan protein pada ibu hamil dapat mengakibatkan ibu hamil tersebut dapat mengalami kelemahan atau system imun yang kurang baik, sehingga rentan terhadapa penyakit dan Kelebihan kadar protein dalam urin dapat mengindifikasikan terjadinya preeklamsia.


Figure 6. The Diagram of Results: Identification of Respondents
Gambar 7. Diagram Hasil Analisis Pembangunan Hipotesis Pasar Figure 7. The Diagram of Results: The Creation of the Market's Hypothesis
PEMETAAN ISU DAN WILLINGNESS TO PAY (WTP) DI HUTAN BAMBU ALU DARI SUDUT PANDANG PENGUNJUNG DAN CALON PENGUNJUNG

October 2021

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26 Reads

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2 Citations

Gorontalo Journal of Forestry Research

ABSTRAKProgram Pengembangan Desa Mitra (PPDM) di Desa Alu, Polewali Mandar, Sulawesi Barat telah memasuki tahun yang ketiga. Tujuan dari program ini adalah untuk mewujudkan Desa Bambu Alu sebagai sentra ekowisata berkelanjutan berbasis kerajinan bambu, dimana Desa Alu dikenal memiliki hutan bambu yang luas yang sangat berpotensi untuk dikembangkan sebagai pusat pariwisata di wilayah ini. Pada tahun ke ketiga ini, tim PPDM melakukan observasi pemetaan isu terkait potensi atau kelebihan dan permasalahan atau kelemahan sekaligus analisis kesediaan membayar (willingness to pay) di Hutan Bambu Alu berdasarkan aspirasi pengunjung dan calon pengunjung. Observasi dilakukan dengan penyusunan dan penyebaran kuesioner kepada 43 responden yang berpartisipasi. Hasil penelitian menunjukkan bahwa dari hasil hipotesis pasar, dapat disimpulkan bahwa para pengunjung dan calon pengunjung cukup setuju bahwa Hutan Bambu Alu memiliki potensi yang besar dengan produk bambu sebagai daya tarik tersendiri, serta peran pemerintah daerah setempat sangat signifikan dalam pencapaian Hutan Bambu Alu sebagai sentra ekowisata. Namun di sisi lain, kondisi alam dapat mengancam keberlangsungan dari ekowisata Hutan Bambu Alu, serta Hutan Bambu Alu belum memiliki pemetaan rencana atau master plan yang jelas dalam pembangunan visi ekowisata ke depannya. Dari aspek nilai lelang atau penawaran, didapati bahwa harga tiket masuk di kisaran Rp. 2.000 dan Rp. 3.000 adalah nilai yang paling sesuai bagi para pengunjung dan calon pengunjung di Hutan Bambu Alu.. Selain itu, nilai paket wisata di harga Rp. 150.000 adalah yang paling pas untuk ditawarkan kepada para pengunjung dan calon pengunjung. Dari aspek fasilitas penunjang, mayoritas pengunjung dan calon pengunjung cukup puas dengan ketersediaan fasilitas di Hutan Bambu Alu, terkecuali untuk kualitas jalanan yang masih kurang baik serta aksibilitas menuju area Hutan Bambu Alu yang masih meragukan.Kata kunci: PPDM; Ekowisata; Hutan Bambu Alu; Pemetaan Isu; Willingness to Pay ABSTRACTThe Partner Village Development Program (PPDM) in Alu Village, Polewali Mandar, West Sulawesi has entered its third year. The aim of this program is to realize Alu Bambu Village as a center for sustainable ecotourism based on bamboo crafts, since Alu Village is commonly known for its large bamboo forest which has the potential to be developed as a tourism center in this region. In this third year, the PPDM team maps the issues related to potential or strengths and problems or weaknesses as well as an analysis of willingness to pay in Alu Bamboo Forest based on the aspirations of visitors and potential visitors. Observations were made by compiling and distributing questionnaires to the 43 participating respondents. The results show that from the market hypothesis, it can be concluded that visitors and potential visitors quite agree that the Alu Bamboo Forest has great potential with bamboo products as its main attraction, and the role of the local government is very significant in achieving the Alu Bamboo Forest as an ecotourism center. But on the other hand, natural conditions can threaten the sustainability of the Alu Bamboo Forest ecotourism, and the Alu Bamboo Forest does not yet have a clear master plan in the development of an ecotourism vision in the future. From the aspect of the value of the auction or bidding, it is found that the ticket price within the range of Rp. 2,000 and Rp. 3,000 is the most suitable value for visitors and potential visitors to the Alu Bamboo Forest. In addition, the price of the tour package of Rp. 150,000 is the most appropriate to offer to visitors and potential visitors. From the aspect of supporting facilities, the majority of visitors and prospective visitors are quite satisfied with the availability of facilities in the Alu Bamboo Forest, except for the poor quality of the roads and the accessibility to the Alu Bamboo Forest area which is still questionable.Keywords: PPDM; Ecotourism; Alu Bamboo Forest; Mapping of Issue; Willingness to Pay


Implikasi Keberadaan Hutan Negara terhadap Perkembangan Desa di Kecamatan Segah Kabupaten Berau Provinsi Kalimantan Timur

August 2021

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12 Reads

Jurnal Tataloka

The state forest existence is expected to provide maximum benefits for the people's prosperity. This study identified the forest state existence through a land tenure structure in Segah District Berau Regency East Kalimantan Province. It also described a portrait of rural development including the condition of infrastructure and community income/expenditure, and identified the influence of state forest existence on rural development. The methods used to analyze the structure of land tenure by overlaying land cover maps and boundaries of area functions in each village, then classifying villages using a matrix of plots based on the percentage of forest and forest area. Analysis of rural development was carried out using scalogram analysis and oneway ANOVA. Meanwhile, the analysis of the influence of state forest existence on rural development was carried out using descriptive analysis and multiple linear regression. The results of this study showed that the land cover of the forest and land tenure of forest area were dominant. This means that the land tenure structure in the administrative area of Segah District was dominated by state forest. Rural development in terms of infrastructure was found in a condition that was quite even lacking of the needs of the rural population, while average household expenditure is above the national average minimum expenditure limit. The state forest existence was indicated to have a role in influencing the development of rural infrastructure and household expenditure, especially in the activity of entering the forest which can reduce the expenditure of primary household needs.


Citations (4)


... Hutan Bambu Alu telah dijadikan sebagai kawasan ekowisata sejak tahun 2019, melalui Program Pengembangan Desa Mitra (PPDM) yang dijalankan oleh tim dosen dari Universitas Sulawesi Barat bekerja sama dengan Pemerintah Desa Alu dan beberapa mitra terkait. Potensi hutan bambu di Desa Alu sangat potensial untuk dikembangkan menjadi sentra ekowisata berkelanjutan (Prawira et al., 2021). Selain berprofesi sebagai petani, sebagian masyarakat Desa Alu ada pula yang berprofesi sebagai pengrajin bambu. ...

Reference:

Pemanfaatan Serasah Daun Bambu Menjadi Pupuk Organik di Desa Alu Kabupaten Polewali Mandar
PEMETAAN ISU DAN WILLINGNESS TO PAY (WTP) DI HUTAN BAMBU ALU DARI SUDUT PANDANG PENGUNJUNG DAN CALON PENGUNJUNG

Gorontalo Journal of Forestry Research

... 5 subjek dapat menjawab benar 56% hingga 75% dari seluruh pertanyaan, dan kurang jika subjek hanya dapat menjawab benar kurang dari atau sama dengan 55% dari seluruh pertanyaan. [11][12][13] Berdasarkan hasil penelitian diperoleh 18 item pertanyaan yang valid dan juga reliabel dengan hasil Nilai Cronbach's alpha untuk variabel pengetahuan adalah 0,781, sementara untuk variabel perilaku adalah 0,705.Metode pengambilan keputusan uji validitas dilakukan dengan membandingkan antara nilai r hitung dan r tabel, dan instrument dianggap valid jika nilai r hitung lebih besar dari nilai r tabel. Instrumen dianggap tidak valid apabila nilai r hitung lebih kecil dari nilai r tabel. ...

Penyuluhan dengan Media Audiovisual Memengaruhi Tingkat Pengetahuan Ibu tentang Kebutuhan Dasar Ibu Hamil
  • Citing Article
  • August 2021

Jurnal Kebidanan Malakbi

... Based on research by Mursalim (2021), it is stated that ICT TB has low sensitivity and sufficient specificity so it is still not good if used for initial screening detect pulmonary TB. Research by Atmayanta (2019), shows that the sensitivity of the ICT TB examination is 62.5%, meaning that the ability of the ICT TB examination in diagnosing patients with positive results and correctly suffering from pulmonary TB is 62.5%, while the specificity of the ICT TB examination is 100% , meaning that the ability of the ICT TB examination to diagnose patients with negative results and who do not actually suffer from pulmonary TB is 100%. ...

PEMERIKSAAN Mycobacterium tuberculosis PADA KELUARGA SERUMAH PENDERITA TUBERCULOSIS PARU DENGAN METODE IMMUNOCHROMATOGRAPHIC TUBERCULOSIS (ICT TB)
  • Citing Article
  • June 2021

Jurnal Media Analis Kesehatan

... Higher education institutions are the top of educational organizations, providing a forum for students to acquire knowledge. Education is seen as a key factor in developing future generations and is crucial for creating an educated society (Hadijah & Jamaluddin, 2020). Education is also a process of acquiring skills, habits, and attitudes that are aimed at improving individuals. ...

PENGARUH PENYALAHGUNAAN TEKNOLOGI INFORMASI DAN INTEGRITAS MAHASISWA TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN
  • Citing Article
  • April 2020

Journal of Economic Public and Accounting (JEPA)