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Analisis Pengukuran Kinerja Keuangan Studi pada LAZISMU Sulawesi Selatan Tahun 2019-2021 Ditinjau dari Rasio Efisiensi Rahmadani, Devi; Yunus, Ayu Ruqayyah; Katman, Muhammad Nasri
Asian Journal of Islamic Studies and Da'wah Vol 2 No 1 (2024): Asian Journal of Islamic Studies and Da'wah
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ajisd.v2i1.2382

The aim of this research is to determine the financial performance of LAZISMU South Sulawesi in 2019-2021 in terms of efficiency ratios. The type of research data used is secondary data with a descriptive qualitative approach. The data source in this research wash optained from financial reports provided directly by LAZISMU South Sulawesi in the form of Excel files. The sample in this research is financial performance data for the 2019 to 2021 period at LAZISMU South Sulawesi. Data analysis uses the OPZ ratio published by PUSKAS BASNAS 2019, namely analysis of efficiency ratio measurements. The result of this calculation show that in the first calculation, the efficiency ratio is the calculation of the collection cost ratio in 2019. it is in the efficient category, and in 2020 it is in the quite efficient category, finally in 2021 it is in the efficient category, in 2020 it is in the quite efficient category, finally in 2021 it is in the efficient category. Second, the calculation of operational costs for total amil right in 2019 shows quite efficient results, whereas in 2019-2020 it shows inefficient results. Furthermore, the calculation of operational costs towards total collections in 2019 and 2021 shows inefficient results, while in 2020 it was categorized as quite efficient. Third, based on the efficiency ratio from calculating the HR/Human Resources cost ratio, in 2020-2021, results show efficient results.

Islamic Legal Hybridity in the Mappatoi System: Sharia Economic Adaptation among Minority Muslim Communities in Plural Society Qamaruddin, Muh. Yusuf; Salju, Salju; Harahap, Burhanuddin; Tamami, Ahmad; Isman, Ainul Fatha; Katman, Muhammad Nasri; Wan Zulkiffli, Wan Farha binti
Jurnal Ilmiah Al-Syir'ah Vol 23, No 1 (2025)
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/jis.v23i1.3556

This study analyzes the implementation of Islamic economic principles in the mappatoi system as a form of sharia economic adaptation among minority Muslim communities in Cendana Putih 1 Village, North Luwu, living in a plural society dominated by Hindu customary systems. The research employs a qualitative approach with a case study design. Data were collected through participant observation, in-depth interviews with Muslim and Hindu farmers, and document analysis. Data analysis utilized a descriptive-qualitative approach with a fiqh al-aqalliyyat framework. Findings reveal the phenomenon of "Islamic legal hybridity in minority agrarian economics" where the mappatoi system functions as vernacular Islamic economics that maintains maqasid al-shariah through creative adaptation. The study also discovered "unconscious Islamic compliance" among Hindu participants, demonstrating convergence of universal ethical values. The research develops a theoretical framework of "Islamic Legal Hybridity" that explains how Islamic economic principles can be adapted within traditional economic systems through sophisticated value negotiation. Occupational homogeneity in the agricultural sector serves as a cross-religious bridge facilitating sustainable economic cooperation.

Penerapan dan Kendala Akuntansi Akad Mudharabah Pada Pembiayaan Perbankan Syariah Berdasarkan PSAK 105 Katman, Muhammad Nasri; Indrawati, Ria
Study of Scientific and Behavioral Management Vol 1 No 3 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v1i3.18327

Pembiayaan mudharabah adalah pembiayaan yang disalurkan Lembaga Keuangan Syariah kepada masyarakat untuk memaksimalkan operasi produksi. Dalam pelaksanaannya, pembiayaan mudharabah harus sesuai dengan PSAK 105. Mudharabah adalah akad kerjasama antara pemilik modal dan pengelola modal dimana keuntungan dan kerugian dibagi berdasarkan kesepakatan beberapa pihak yang terlibat. Dalam suatu transaksi pembiayaan yang dikorbankan, akad mudharabah syariah merupakan akad transaksi yang sangat familiar bagi dunia keuangan syariah saat ini, karena akad mudharabah sendiri merupakan akad kerjasama antara kedua pihak, dimana salah satu pihak berperan sebagai pemilik modal dan pihak lain bertindak sebagai pengelola modal dari suatu usaha tertentu dengan nisbah bagi hasil (profit) sesuai kesepakatan kedua belah pihak. Adapun kendala dalam akad mudharabah yaitu Bank enggan berpartisipasi pada instumen Profit Loss Sharing (PLS) karena beberapa alasan, diantaranya adalah risiko interen pada bank, tambahan biaya monitoring, kurangnya transparansi dan keengganan para deposan untuk mengambil risiko. Kata Kunci: Akuntansi, Pembiayaan, Pembiayaan Mudharabah, PSAK 105, Perbankan Syariah.

Pengaruh Penyembelihan Halal, Tingkat Harga dan Kualitas Pelayanan Terhadap Keputusan Pembelian Ayam Potong Broiler Pada Rumah Potong Ayam Borong Kota Makassar Nurul Abidah; Parakkasi, Indris; Katman, Muhammad Nasri
Jurnal At-Tamwil: Kajian Ekonomi Syariah Vol. 6 No. 2 (2024): Jurnal At Tamwil, September 2024
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/at-tamwil.v6i2.5706

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pelanggan yang berbelanja di rumah potong ayam grosir di Kota Makassar, sampel penelitian, membuat penilaian dalam membeli ayam broiler berdasarkan faktor-faktor seperti kehalalan pemotongan, harga, dan kualitas pelayanan. Teknik kuantitatif dengan pendekatan survei merupakan metodologi penelitian yang digunakan. Hipotesis mengenai variabel penyembelihan halal tidak didukung oleh hasil penelitian yang menunjukkan tidak berpengaruh terhadap pilihan pembelian ayam broiler di Rumah Potong Hewan Grosir Ayam di Kota Makassar. Variabel tingkat harga diterima, menunjukkan bahwa tingkat harga berpengaruh positif terhadap keputusan pembelian ayam broiler di Rumah Potong Ayam Grosir Kota Makassar. Variabel kualitas pelayanan diterima, menunjukkan bahwa keputusan pembelian ayam broiler di Rumah Pemotongan Ayam Grosir Kota Makassar mempunyai pengaruh positif dan hipotesis mengenai variabel kehalalan pemotongan, tingkat harga, dan kualitas pelayanan diterima, menunjukkan bahwa keputusan pembelian ayam broiler di Rumah Potong Ayam Grosir Kota Makassar berpengaruh secara bersama-sama.

Pengaruh Literasi Zakat dan Religiusitas terhadap Kepatuhan Membayar Zakat Pertanian: Studi Kasus Kec. Pitu Riawa Kab. Sidenreng Rappang Hikmah, Nur; Anwar, Nurfiah; Katman, Muhammad Nasri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i1.405

Agriculture zakah is one of the obligations of a Muslim if their agricultural products have reached the nisab and haul. Pitu Riawa District is one of the areas with a fairly high level of paddy production. However, the realization of the collection of agricultural zakah is still very low. This study aims to determine the effect of zakah literacy and religiosity on obedience in paying zakah for agriculture communities in Pitu Riawa District, Sidenreng Rappang Regency. This research is quantitative. The research subjects were farmers in Pitu Riawa District, Sidenreng Rappang Regency, with a total sample size of 100 respondents using a purposive sampling technique. Data collection techniques using a closed-ended questionnaire The data analysis uses multiple linear regressions. The results showed that zakah literacy and religiosity had a positive and significant effect on compliance with paying zakah for agriculture in the Pitu Riawa District, Sidenreng Rappang Regency. Keywords: Zakah literacy; Religiosity; Obedience; Agriculture Zakah.

Pengaruh Sertifikasi Halal dan Izin Edar BPOM terhadap Minat Beli Kosmetik pada Mahasiswi Lestari, Mega; Parakkasi, Idris; Katman, Muhammad Nasri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.633

Whether we realize it or not, in everyday life, women's needs can’t be separated from cosmetics and other beauty products to support their appearance. The increasing public interest in beauty trends encourages the cosmetic industry to develop rapidly. The desire of women to always look beautiful invites actors who are not responsible for creating or trading cosmetics that do not meet the circulation regulations. Basically, this research was conducted with the aim of knowing the effect of halal certification and BPOM distribution permit on the buying interest of female students. This study uses descriptive analysis techniques with a quantitative approach. The population in this study were students of the Faculty of Economics and Islamic Business, Alauddin State Islamic University, Makassar. In determining the sample using the formula from Krijie and Morgan with a total sample of 336 respondents. IBM Statistics SPSS 25 was used as the data analysis method in this study. From the research process, it was found that halal certification had an effect on student cosmetic buying interest. Meanwhile, the distribution permit of BPOM also influences the cosmetic buying interest of female student. Keywords : Halal certification, BPOM Circulation Permit, Buying Interest, Cosmetics.

Form Of Implementation Of Good Corporate Govarnance Principles At Laznas Wahdah Inspiration Ramadan, Muhammad Fajar; Busyairi, Ahmad; Sirajuddin, Sirajuddin; Kara, Muslimin; Anwar, Nurfiah; Muin, Rahmawati; Katman, Muhammad Nasri
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4972

The country with the largest Muslim population makes Indonesia have a large zakat potential, namely 233 trillion, but this large potential is inversely proportional to what has been collected, namely only 1% of the potential or 10 trillion. The implementation of GCG is considered to be one solution to increase the realization of zakat. the. Wahdah Inspirasi Zakat (WIZ) is a Laznas that shows collection performance that has increased significantly, which is the basis for the author to conduct research to find out what form of GCG implementation in WIZ Makassar City is based on guidelines.good governance published by the National Committee for Governance Policy (KNKG). This research is qualitative with a phenomenological approach. The results of the research show that WIZ has implemented GCG well in accordance with the provisions issued by the National Committee for Governance Policy (KNKG), but at the point of transparency there is one indicator that has not been fulfilled optimally, namely the absence of detailed financial reports on the internet network so that This means that the principle of transparency is not perfectly implemented, but this is fine because it is not required according to Law No. 23 of 2011 but only requires periodic reporting to the government, in this case Baznas and the Ministry of Religion

Analytical Hierarchy Process (Ahp) Pada Pengambilan Keputusan Memilih Lembaga Amil Zakat Katman, Muhammad Nasri; Patika Sari, Wiwi Marlina; Damaiyanti, Parhana; Sofyan, A. Syathir; Sudirman, Sudirman
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4145

This research aims to assist muzakki in making decisions when choosing a zakat amil institution using the Analytical Hierarchy Process (AHP) method. Zakat amil institutions are organizations formed by the community with the responsibility of collecting, distributing, and utilizing zakat funds. Many zakat amil institutions currently create confusion for muzakki when deciding where to fulfill their zakat obligations. In this research, the criteria used for selecting a zakat institution include Service Quality, Credibility, Transparency, Accountability, and Legal Compliance. The research results provide information in the form of rankings or priority orders of alternative choices of Zakat Amil Institutions, based on the comparison of alternative values using the Analytical Hierarchy Process. The simulation results reveal the priority order of alternatives with Laz IZI scoring 0.285 or 28.5%, Laz Dompet Dhuafa with 0.278 or 27.8%, Laz BMM with 0.244 or 24.4%, and finally, Laz Al-Azhar with 0.194 or 19.4%.

Pengaruh Literasi Zakat dan Religiusitas terhadap Kepatuhan Membayar Zakat Pertanian: Studi Kasus Kec. Pitu Riawa Kab. Sidenreng Rappang Hikmah, Nur; Anwar, Nurfiah; Katman, Muhammad Nasri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i1.405

Agriculture zakah is one of the obligations of a Muslim if their agricultural products have reached the nisab and haul. Pitu Riawa District is one of the areas with a fairly high level of paddy production. However, the realization of the collection of agricultural zakah is still very low. This study aims to determine the effect of zakah literacy and religiosity on obedience in paying zakah for agriculture communities in Pitu Riawa District, Sidenreng Rappang Regency. This research is quantitative. The research subjects were farmers in Pitu Riawa District, Sidenreng Rappang Regency, with a total sample size of 100 respondents using a purposive sampling technique. Data collection techniques using a closed-ended questionnaire The data analysis uses multiple linear regressions. The results showed that zakah literacy and religiosity had a positive and significant effect on compliance with paying zakah for agriculture in the Pitu Riawa District, Sidenreng Rappang Regency. Keywords: Zakah literacy; Religiosity; Obedience; Agriculture Zakah.

Pengaruh Sertifikasi Halal dan Izin Edar BPOM terhadap Minat Beli Kosmetik pada Mahasiswi Lestari, Mega; Parakkasi, Idris; Katman, Muhammad Nasri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.633

Whether we realize it or not, in everyday life, women's needs can’t be separated from cosmetics and other beauty products to support their appearance. The increasing public interest in beauty trends encourages the cosmetic industry to develop rapidly. The desire of women to always look beautiful invites actors who are not responsible for creating or trading cosmetics that do not meet the circulation regulations. Basically, this research was conducted with the aim of knowing the effect of halal certification and BPOM distribution permit on the buying interest of female students. This study uses descriptive analysis techniques with a quantitative approach. The population in this study were students of the Faculty of Economics and Islamic Business, Alauddin State Islamic University, Makassar. In determining the sample using the formula from Krijie and Morgan with a total sample of 336 respondents. IBM Statistics SPSS 25 was used as the data analysis method in this study. From the research process, it was found that halal certification had an effect on student cosmetic buying interest. Meanwhile, the distribution permit of BPOM also influences the cosmetic buying interest of female student. Keywords : Halal certification, BPOM Circulation Permit, Buying Interest, Cosmetics.

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