Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)

Fairness in Profit Sharing of Business in Capture Fisheries in Muslim Community at South Sulawesi

Authors
Alimuddin, M. Christian Mangiwa, Muallimin
Corresponding Author
Alimuddin
Available Online August 2019.
DOI
10.2991/icame-18.2019.54How to use a DOI?
Keywords
Profit sharing, capture fisheries business, fairness, fishermen, leader on land.
Abstract

This study aims to examine the justice in the profit sharing system of capture fisheries in Muslim communities in South Sulawesi. The research method uses descriptive qualitative analysis. To determine whether there is fairness in the profit sharing system, the value of fairness is based on Islamic Sharia. Data sources used in this study are primary data collected by interview and observation methods. The data obtained were then analyzed qualitative descriptively using an analysis of the elements of the value of fairness, namely honesty, trustworthiness, and balance in implementing the profit sharing system. The results showed that the capture fisheries business profit sharing system showed the implementation of the value of fairness by fishermen in the captain with crew but there was dishonesty and not responsible out by the leader on land (ponggawa darat) in reporting the sale revenue to the fishermen of captain and crew. Even so, with a simple management touch on one of the fishermen's groups it was able to apply the value of fairness in the system of sharing results well and consistently.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
August 2019
ISBN
10.2991/icame-18.2019.54
ISSN
2352-5428
DOI
10.2991/icame-18.2019.54How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Alimuddin
AU  - M. Christian Mangiwa
AU  - Muallimin
PY  - 2019/08
DA  - 2019/08
TI  - Fairness in Profit Sharing of Business in Capture Fisheries in Muslim Community at South Sulawesi
BT  - Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)
PB  - Atlantis Press
SP  - 527
EP  - 534
SN  - 2352-5428
UR  - https://doi.org/10.2991/icame-18.2019.54
DO  - 10.2991/icame-18.2019.54
ID  - 2019/08
ER  -