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The Model Investment Management of Cash Waqf Masse, Rahman Ambo; Aderus, Andi
DIKTUM: Jurnal Syariah dan Hukum Vol 20 No 2 (2022): DIKTUM: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.656 KB) | DOI: 10.35905/diktum.v20i2.3327

Abstract

This study aims to analyze the management of waqf through money and its implications for the development of social institutions in the Muslim community. The research departs from the phenomenon of cash waqf management in Nazhir waqf which is not in accordance with the mandate of the legislation, namely cash waqf must be managed and invested in Islamic financial institutions. This study uses a qualitative method (qualitative method) with a phenomenological approach. The data were obtained through in-depth interviews and documents on Baitul Maal Muamalat, LAWAZIS DDI, Yatim Mandiri, and LAZISNU PCNU Parepare, and the Ministry of Religion. The results showed that the form of cash waqf management at waqf institutions was in the form of waqf through money. This form of waqf is not invested in Islamic financial institutions. However, the receipt of waqf donations through cash is directly channeled to waqf programs in the form of real assets. The implications of waqf management through money on the development of social institutions are very significant. Yatim Mandiri allocates waqf through money for scholarships, and means of learning studios for the Qur'an and mathematics. Baitul Maal Muamalat allocated waqf through money for the construction of the Adetarinah mosque in Antang. LAWAZIS DDI allocates waqf through money for the construction of the DDI secretariat and the Tahfidz Institute in Makassar. LAZISNU PCNU Parepare allocates waqf through money for land acquisition and construction of facilities and infrastructure for the Zubdatul Asrar Islamic boarding school in Parepare.
Analisis Pengaruh Biaya Produksi terhadap Laba Bersih pada PT. Aneka Tambang Tbk Zainuddin, Elza; Wahab, Abdul; Masse, Rahman Ambo
Balanca : Jurnal Ekonomi dan Bisnis Islam Vol 5 No 1 (2023): Balanca: Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/balanca.v5i1.2869

Abstract

Profit is a part that is always a target to be achieved by a company. every company. To obtain maximum profit, the company must be able to reduce production costs incurred in its operations. This study aims to determine the effect of production costs on net profit at PT. Aneka Tambang Tbk. This study uses a quantitative approach. The data used is secondary data obtained from the quarterly financial reports of PT. Aneka Tambang Tbk. starting from 2018 to 2021 which is adjusted to the financial reports on the Indonesian Stock Exchange. The analysis used in this research is simple linear regression analysis. The results showed that the production cost variable had a significant positive effect on net income. This significant positive result is evidenced by the results of the Production Cost t-test which has a significance value of 0.006 in the positive direction. The level of strength of the relationship between production costs and net profit is in the medium category because the coefficient of determination obtained is 42.6%.
PENGEMBANGAN EKONOMI BERBASIS PESANTREN (STUDI KASUS PESANTREN MODERN AL-JUNAIDIYAH BIRU KABUPATEN BONE Agus, Sherly Afriani; Masse, Rahman Ambo; Putra, Trisno Wardy
I-Economics Vol 8 No 2 (2022): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v8i2.14297

Abstract

Pesantren-based economic development is an effort in the economic field where Islamic boarding schools are used as a motor to drive an independent economy by using various efforts such as business units. This study purpose to establish the economic development of the Al-Junaidyah Biru Islamic Boarding School, Bone Regency, by using a qualitative descriptive type of research, namely research that explains a situation to problems in the form of facts that occur. The results of this study, it is known that the Al-Junaidyah Biru Islamic Boarding School in Bone Regency has three Business Units, namely, Workshop, Building Leasing and Santri Mart. The delay in economic development is due to the human resources at the Al-Junaidyah Biru Islamic Boarding School, Bone Regency, which tend to be unfamiliar with the business world. Business Unit management is carried out with profit sharing, so that control does not need to be carried out massively. BUY (Foundation Business Entity) is planned to be legally the legal umbrella for various business units that will be formed later. Until now, new relationships have been built with alumni and the surrounding community to run the business unit. The obstacle experienced by the formation of business units at the Al-Junaidyah Biru Islamic Boarding School, Bone Regency, is the lack of human resources, information obtained from the Head of the Al-Junaidyah Biru Islamic Boarding School Business Unit, Bone Regency.
Implementation of Hybryd Contracts in MULIA Financing Transactions at Sharia Pawnshop Muhsin, Syamsiah; Masse, Rahman Ambo
Al-Iftah: Journal of Islamic studies and society Vol 1 No 1 (2020): Al-Iftah: Journal of Islamic studies and society
Publisher : IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.544 KB)

Abstract

This study discusses the implementation of hybrid contract in MULIA financing transactions at Sharia Pawnshop service unit, Pangkajene branch. The contract uses murabahah and Rahn contract. In this study also examined the prospects of the MULIA product marketing efforts and the challenges faced in increasing the number of customer transactions. The type of research used in this thesis is the kind of descriptive research-qualitative, is the plan and structure of the inquiry for answers to questions of researchers in the form of descriptive data are obtained from the results of the in-depth interviews with the informant, observations and collect and analyze data in the form of the document and then do some checking of data with the technique of triangulation. The result of this study found some results that Sharia Pawnshop service unit, Pangkajene branch has implemented with either some provision in the MULIA transaction in accordance with the fatwa but some other of fatwa not implemented yet, for example in terms of the object of the contract should be the property of the Sharia Pawnshop before selling it to the customer also about provisions dealing with procedures using two contracts in one transaction.
PENYELESAIAN PEMBIAYAAN MURABAHAH BERMASALAH PADA BAITUL MAAL WAT TAMWIL (STUDI KASUS BMT FAUZAN AZHIIMA KOTA PARE-PARE) Muh. Fadly Syam; Sirajuddin; Rahman Ambo Masse
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Volume 5 Nomor 3 April 2024
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.vi.46499

Abstract

Abstrak Pembiayaan bermasalah atau Non Performing financing (NPF) adalah penyaluran dana oleh lembaga syariah yang dalam pelaksanaan pembayaran kembali pembiayaan tidak memenuhi persyaratan yang dijanjikan, serta tidak menepati jadwal angsuran hingga memberikan dampak yang merugikan. Ada sekitar 30% dari keseluruhan nasabah BMT Fauzan Azhiima Pare-Pare dengan pembiayaan akad murabahah yang bermasalah. Penelitian ini bertujuan untuk mengetahui bagaimana penyelesaian Murabahah bermasalah pada Baitul Maal Wat Tanwil pada BMT Fauzan Azhima Kota Pare-pare dan juga bagaimana penanganan terhadap penyelesaian pembiayaan murabahah bermasalah di BMT Fauzan Azhiima Kota Pare-pare. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Jumlah informan dalam penelitian ini sebanyak tujuh orang. Hasil penelitian ini menyatakan bahwasanya faktor yang menyebabkan pembiayaan menjadi bermasalah adalah ketidak jujuran dari nasabah dalam mengelola dana mereka. Oleh karena itu, BMT tidak hanya perlu mempertimbangkan karakter, tetapi lebih efektif untuk menganalisis kondisi ekonomi dan usaha mereka serta menjalankan pengawasan yang ketat. BMT Fauzan Azhiima Kota Pare-Pare juga menekankan pentingnya kejujuran dalam menjalankan akad pembiayaan. Disarankan agar pihak BMT Fauzan Azhiima melibatkan tingkat kehati-hatian dan kewaspadaan yang tinggi dalam mengevaluasi calon nasabah yang mengajukan pembiayaan dan dalam mengotorisasi pemberian pembiayaan itu sendiri. Kata Kunci: Bermasalah; Murabahah; Pembiayaan; Abstract Problematic financing, also known as non-performing financing (NPF), is when sharia institutions lend money but don't meet the requirements or pay back the loan on time, which hurts the institution. There are around 30% of all BMT Fauzan Azhiima Pare-Pare customers with problematic murabahah contract financing. This research aims to find out how to resolve problematic Murabahah at BMT Fauzan Azhima, Pare-pare City, and also how to handle the resolution of problematic Murabahah financing at BMT Fauzan Azhiima, Pare-pare City. This is qualitative research with a case study approach. The number of informants in this study was seven. According to the results of this research, the factor that causes financing to become problematic is dishonesty on the part of customers in managing their funds. As a result, BMT must not only consider character, but also more effectively analyze their economic and business conditions and carry out strict supervision. BMT Fauzan Azhiima also emphasized the importance of honesty in carrying out financing agreements. We recommend BMT Fauzan Azhiima exercise a high level of care and vigilance in evaluating prospective customers who apply for financing and in authorizing the provision of financing itself. Keywords: Financing; Murabahah; Problematic;
Teori Konsumsi Islami Sebagai Pedoman Perilaku dan Penerapannya dalam Kehidupan Rizki, Atika; Wahab, Abdul; Masse, Rahman Ambo
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol. 11 No. 2 (2023): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v11i2.7859

Abstract

Consumption is the most important form of activity for human life. This study aims to describe how consumption theory is in accordance with Islamic law, the definition of consumption according to Islam, how Islamic economics views consumption activities, the legal basis for consumption, Muslim consumer behavior, limits on consumption activities and the most effective method for carrying out the utilization hypothesis in daily life -day. This research is qualitative in nature. Secondary data for this research were collected from various scientific publications and books related to the topic under study. In addition, this study uses a literature study method for data techniques. The results of this study are that the application of Islamic consumption theory can be carried out in 4 stages. First, strive for a simple life and set aside wealth for things that are more important to achieve prosperity. Second, consumption activities must be based on halalan thoyyiban. Third, always be grateful, and fourth, always be generous towards others..
MANAJEMEN PEMBERDAYAAN EKONOMI BERBASIS PONDOK PESANTREN: STUDI DI PONDOK PESANTREN DARUL QUR’AN AT-TAQWA DDI JAMPUE KABUPATEN PINRANG Heriyani, Heriyani; Putra, Trisno Wardy; Masse, Rahman Ambo
Investama : Jurnal Ekonomi dan Bisnis Vol 10 No 01 (2024): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investamajurnalekonomidanbisnis.v10i01.1080

Abstract

The aim of this research is to analyze how to plan, implement and supervise economic empowerment at the Darul Qur'an At-Taqwa DDI Jampue Islamic boarding school, Pinrang Regency. The type of research used is qualitative using a phenomenological approach. The sources of research data are boarding school leaders and Islamic boarding school business managers. Furthermore, the data collection methods used were observation, interviews and documentation. Then there are three stages of data management and analysis techniques: data collection, data processing, and drawing conclusions. The results of this research indicate that currently the Darul Qur'an At-Taqwa Ddi Jampue Islamic boarding school, Pinrang Regency, is not yet effective in carrying out its economic empowerment management. Planning for economic empowerment has not been well structured, including in terms of determining tasks and responsibilities, as well as clarity of vision and mission, however at the implementation stage economic activities in Islamic boarding schools have gone well, although the funds obtained are still not able to fully support Islamic boarding school empowerment. Supervision at this cottage has been carried out quite well, they have formed a supervisory team and hold regular meetings. The implications of this research are: a) For the Islamic boarding school and business managers of the Darul Qur'an At-Taqwa DDI Jampue Islamic boarding school, Pinrang Regency, they can explore further the business potential that can be developed in their area to provide opportunities for all students in the Islamic boarding school. . For santri and female students to be more active and enthusiastic in the economic empowerment process, because financial skills training is an added value that can be obtained from Islamic boarding schools.
Perilaku Impulse Buying Generasi Z di Mall Panakkukang (Analisis Teori Konsumsi Imam Al-Ghazali) Yuniar; Rahman Ambo Masse; Sirajuddin
AT TAWAZUN: Jurnal Ekonomi Islam Vol 3 No 3 (2023): Desember
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/attawazun.v3i3.40943

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana perilaku Impulse Buying Generasi Z pada pembelian produk di Mall Panakkukang Makassar. Pada penelitian menggunakan metode penelitian kualitatif dengan menggunakan pendekatan fenomenalogi.Sumber data yang digunakan adalah data primer yang diperoleh langsung dari lapangan yakni observasi, wawancara. Hasil Penelitian menunjukka bahwa perilaku konsumen Generasi Z di Mall Panakkukang melakukan Impulse Buying dengan tipe Impulse Murni dan Impulse Saran mereka membeli karena kemauan sendiri beberapa juga karena adanya dorongan dari teman dan mereka melakukan pembelian karena mengikuti trend dengan istilah Fomo atau ikut-ikutan.Pakar Ekonomi Islam memandang perilaku Impulse Buying bahwa sebenarnya perilaku tersebut sangat tidak relevan dan sangat berbanding terbalik dengan teori yang dikemukakan Imam Al-Ghazali tersebut. Berdasarkan hasil temuan bahwa dari konsumen ini belum mengetahui teori konsumsi Imam Al-Ghazali itu seperti apa dan tentu mereka belum menerapkan dalam kehidupan sehari-hari.
Efektivitas Penggunaan Dana Pembiayaan Murabahah Pada Perempuan Prasejahtera Di Desa Pallantikang (Studi Kasus PT. PNM Mekaar Syariah) Reniar; Rahman Ambo masse; Nurfiah Anwar
AT TAWAZUN: Jurnal Ekonomi Islam Vol 4 No 1 (2024): April
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/attawazun.v4i1.45850

Abstract

PT. PNM Mekaar Syariah dalam produk pembiayaan murabahah menggunakan dua akad yaitu murabahah dan wakalah. Penggunaan akad ini mempunyai hubungan timbal balik yang dikenal dengan istilah hybrid contract atau multi akad. PT. PNM Mekaar Syariah pada praktiknya tidak menyediakan barang sebagai objek jual beli, melainkan menggantinya dengan uang sebagai modal usaha. Metode yang digunakan kualitatif dengan menggunakan pendekatan deskriptif kualitatif. Sumber data yang digunakan adalah data primer dan data sekunder. Adapun data diperoleh melalui wawancara, dokumentasi, dan observasi. Hasil penelitian menunjukkan PT. PNM Mekaar Syariah memberikan modal kepada perempuan prasejahtera di Desa Pallantikang yang ingin mengembangkan usaha. Dimana nasabah mengalami peningkatan pendapatan yang sebelumnya < Rp. 800.000 perbulan dan setelah mendapatkan modal usaha di PNM Mekaar Syariah, pendapatan nasabah meningkat menjadi > Rp.800.000 perbulan. penggunaan dana pembiayaan murabahah bil wakalah dapat dikatakan efektif dari segi peningkatan pendapatan serta dari segi tingkat pengembalian dana yang mudah tanpa agunan seperti PT. PNM mekaar Syariah melakukan sistem kelompok tanggung rentang untuk memudahkan dalam pengembalian modal. Hal ini sangat membantu nasabah dalam menyelesaikan masalahnya sehingga dapat disimpulkan bahwa pembiayaan tersebut efektif.
Pengaruh Religiusitas dan Citra Lembaga Terhadap Keputusan Muzakki Membayar Zakat di Baznas Kabupaten Bulukumba Astriani Astuti Syam; Rahman Ambo Masse; Syathir Sofyan; Rahmawati Muin; Trisno Wardy Putra
AT TAWAZUN: Jurnal Ekonomi Islam Vol 4 No 2 (2024): Agustus
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/attawazun.v4i2.48267

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh religiusitas dan citra lembaga terhadap keputusan muzakki membayar zakat di Baznas Kabupaten Bulukumba. Jenis penelitian ini menggunakan jenis penelitian asosiatif dengan menggunakan pendekatan kuantitatif. Sumber data yang digunakan adalah data primer dan data sekunder, teknik pengambilan sampel dalam penelitian ini menggunakan teknik penarikan sampel purposive sampling. Teknik penentuan sampel dengan menggunakan kriteria-kriteria tertentu, sehingga jumlah sampel dalam penelitian ini sebanyak 364 responden. Teknik analisis data dalam penelitian ini yaitu menggunakan bantuan SPSS versi 2.0 for windows, yang diarahkan untuk menjawab rumusan masalah atau hipotesis yang telah dirumuskan dalam penelitian ini serta digunakan untuk menguji hubungan variabel religiusitas dan citra lembaga terhadap keputusan muzakki membayar zakat. Hasil penelitian menunjukkan bahwa religiusitas berpengaruh positif terhadap keputusan muzakki membayar zakat, citra lembaga berpengaruh posotof terhadap keputusan muzakki membayar zakat.
Co-Authors A. Haerunnisah Azizah A. M. Nur Atma Amir A. Syatir Sofyan AA Sudharmawan, AA Abdul Chadjib Halik Abdul Rizal, Abdul Abdul Sumarlin Abdul Wahab Abdul Wahab Abdul Wahid Haddade Abdullah AF Abdut Tawwab, Muhammad Achmad Adnan Yahya Adji pratama, Satria Adriani Agung Pribadi Agus, Sherly Afriani Akram Ista Al fadli Ramadhan Aldi Nyawai Alfani Wahida Ali Halidin Ali Halidin ALI HALIDIN, ALI Alwi, Aulia Amiruddin, Muhammad Majdy Amri Rahman Andi Aderus Andi Fadli Natsif Andi Natsif, Fadli Andi Zulfikar Darussalam Anugrah Arifin, Asriadi Asapa, Nasrullah Asrandi, Muh Astriani Astuti Syam Audia, Sitti Rabiatul Aulia Alwi Aydi Syam, Aydi Ayu Ruqayyah Yunus Ayu, Vera Budi Iswanto Dahri, Muh. Ihsan Damira Dedy Irwansyah Dewi Arviani Pasimai EKA DEWINTARA Emi Sri Rahayu Fatimah Farah Khumaerah Arif, Nurul Fathurrahman Fauziah Fauziah Firawati Firawati Firman Firman Fitra Analia Fitri Handayani Fitri, Nurul Amalia H, Herianti Hamka Hamka, Hamka Hassan Alaaraj, Hassan Helmy Syamsuri Heriyani, Heriyani Idha Fadhilah Sofyan Idris Parakkasi Indradewa, Rhian irfan Djufri Irwan Misbach Ita Rukmanasari Jamaluddin K, Amiruddin Kadir, Syahruddin Kamaluddin Nurdin Marjuni Kamaruddin Arsyad Lince Bulutoding M, Misbahuddin Marilang Maulana Maulana, Maulana Mawaddah Rachman Misbahuddin Misbahuddin Mohammad Subaeh, Syekh Toha Nasir Muammar Bakry Muh Rasul Pradana Muh. Fadly Syam Muh. Ihsan Dahri Muh. Irwan T. Muh. Irwan. T Muh. Irwan.T Muh. Ridwan Markarma Muhamad, Mar’ie Muhammad Afief Mubayyin Muhammad Dahlan Muhammad Fadel Muhammad Ilham Muhammad Ilham Muhammad Nasir Katman Muhammad Nasri Katman Muhammad W, Syafaat Muhammad Zul Ikram Safei Muhsin, Syamsiah Muntu, Andi Tenri Sri Murtiadi Awaluddin Musdalifah musdalifah Muslihati Muslihati Muslihati Muslimah Muslimah Muslimah Muslimah Muslimin Kara Naheri Nahlah, Nahlah Nashrullah Hidir Nasrullah Bin Sapa Nasrullah Bin Sapa Nela Novyanti Ningsih, Fitiriah Nur Alisa Nur Annisa Baharsyam Nur Azizah Nur Hikmah Nurfiah Nurfiah Nurhidayatullah Rahma Nurjannah Nurjannah Nurjannah Nurrahimah, S. Nurul Pratiwi Pipi Arviana Prades Ariato Silondae Pratiwi, Dhita Putri R, Rahmatullah R, Randy Rabiatul Adawiyah Rafifah Abu, Rahmah Rafika Nur Isna Rahayu Japar Rahayu Japar Rahim, Adhira Imawardhani Rahmaniar Rahmat Rafli Rahmawati Muin rati tiar Ratnasari Ratnasari Reniar Reo Zaputra Rhayu Japar Ridwan Rika Dwi Ayu Parmitasari Rizal Ancu Rizki, Atika Rukiah Rukman Aditama Sahrani, Sahrani Sakti, Salwa Nurfauziyah Samsidar Sandi, Ahmad Sapinah Sappeami, Sappeami Sirajuddin Sirajuddin Sirajuddin Sirajuddin Sofyan, Idha Fadhilah Sri Nurul Nabila Sry Muliyani Sudarmi Sudarmi Sudirman Sudirman Sumarlin Sumarlin Sumar’in Sunuwati, Sunuwati Syahdan Hidayat Syamsurianto Taqwim, Andi Ahsan Trisno Wardy Putra Usnul Fadilah Aras Wahyuddin WAHYUNI Wardatul Wahidah Wardatul Wahidah. R Wardatul Wahidah. R Wawan M. Wiwik Permatasari Wulan Purnamasari WULAN PURNAMASARI, WULAN Yuli Irawan Rasit Yuli Irawan Rasit Yuliansyah Yuniar Yusri Karmila Zainuddin, Elza