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All Journal Jurnal Ilmiah Al-Syir'ah Madinah: Jurnal Studi Islam Islamika: Jurnal Keislaman dan Ilmu Pendidikan AS-SABIQUN: Jurnal Pendidikan Islam Anak Usia Dini Investama : Jurnal Ekonomi dan Bisnis Asian Journal of Islamic Studies and Da'wah Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal At-Tamwil: Kajian Ekonomi Syariah Study of Scientific and Behavioral Management (SSBM)
Katman, Muhammad Nasri
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Co-Authors Anwar, Nurfiah Fathurrahman Fathurrahman Faturrahman Harahap, Burhanuddin Indrawati, Ria Islamyanti, Nur Isman, Ainul Fatha Jumarni Jumarni L, Nurliana Lisda, Lisda Mega Lestari Muslihati Nur Hikmah Nurul Abidah Nurwahida Nurwahida, Nurwahida Parakkasi, Idris Parakkasi, Indris Putra, Trisno Wardy Qamaruddin, Muh. Yusuf Rahmadani, Devi Rosmayasari, Rosmayasari Salju Salju, Salju samusiah, samusiah Sinta, Faradilla Sirajuddin Sirajuddin Sofyan, Syathir Tamami, Ahmad Wan Zulkiffli, Wan Farha binti Widia Lestari Yunus, Ayu Ruqayyah