Publication Search

The agricultural sector plays a crucial role in supporting the livelihoods and economic stability of Indonesian society, particularly within the Pademawu community. Indonesia’s vast agrarian landscape and strong reliance on agriculture have shaped various local traditions and cooperative systems among farmers. One such system is the muzara’ah agreement, a form of agricultural profit-sharing partnership between landowners and cultivators. This research focuses on the implementation of the Paron La’as agreement, a traditional form of muzara’ah practiced by the Pademawu community, which reflects both economic cooperation and Islamic legal principles. The study employs a qualitative approach using a field research design to collect descriptive data through interviews, observation, and documentation. The findings reveal that the Paron La’as system is conducted in accordance with the principles of Islamic law governing muzara’ah contracts, particularly in terms of fairness, mutual consent, and proportional profit distribution between landowners and farmers. Moreover, the study highlights how this cooperative practice not only strengthens economic ties within the community but also preserves local wisdom and social harmony. Therefore, the Paron La’as model demonstrates an effective integration of Islamic economic values with traditional agricultural systems, serving as a sustainable example of community-based agricultural cooperation in Indonesia.

Community service  looks at business financial management which has not been implemented optimally by business actors. This becomes a problem and instability in running a business. Community service is implemented in four stages. The four stages are related to each other so that solutions can be found to existing problems, including the lack of clarity regarding profit distribution in financial reports, so that financial management is traditional. Community servive was carried out at shop X in Riau Province. The implementation of community service ran smoothly, supported by good cooperation with partners.

The purpose of this research is to determine the description of profit sharing in sharia accounting to achieve the principles of justice. This research uses a qualitative descriptive approach with a post-positivist paradigm. The informants in this research used data collection techniques using interviews, observation and documentation. Research shows that the profits generated by companies are not just the result of the work of a group of people. However, many stakeholders are involved, including fund owners, employees and the environment. With an impartial perspective, profits can benefit all parties involved, not just a handful of executives.

The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.