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Pengembangan Program Studi Perbankan Syariah Berbasis Integrasi Peran Bank Syariah Bagi Sektor Riil UMKM Tri Mulato; Sudirman Sudirman; Kamaruddin Kamaruddin; Iryani Iryani
Jurnal Ilmiah Ekonomi Islam Vol 7, No 2 (2021): JIEI : Vol. 7, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Sharia banking are interested in getting involved channeling financing to the real sector of SMEs, including Bank BNI Syariah Makassar and Bank Panin Dubai Syariah Makassar. The purpose of this study is to determine the development of SMEs financing provided by sharia banking. Then to find out the role of sharia banking for the distribution financing for SMEs in the city of Makassar. As well as to find out the form of integration of the development of the department of sharia banking UIN Alauddin Makassar, through the distribution of financing for SMEs in sharia banking institution. This type of research is a field research, by taking data directly. The nature of the research is qualitative. The data source uses primary data and secondary data related to the research theme. The data analysis technique used in this research is qualitative descriptive, which describes the objects in the study. The results of this study indicate the development of the distribution of financing in sharia banking reaching 15.93 percent. Then Bank BNI Syariah and Bank Panin Dubai Syariah Makassar channeled financing to SMEs sector, reaching 20 percent. The form of integration in the development of departement sharia banking is by presenting courses on object management of financing sharia banking and courses on SMEs business.

PERANAN ZAKAT SEBAGAI PENGURANG PENGHASILAN KENA PAJAK DI KANTOR KEMENTERIAN AGAMA KABUPATEN GOWA Thamrin Logawali; Sitti Aisyah; Kamaruddin Kamaruddin; Nurfiah Anwar
LAA MAISYIR: Jurnal Ekonomi Islam Vol 5 No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v5i1.5088

Permasalahan dalam judul penelitian ini bagaimana peranan zakat sebagai pengurang Penghasilan Kena Pajak di Kantor Kementrian Agama Kabupaten Gowa, dan tujuan penelitian ini adalah untuk mengetahui peranan zakat dalam kehidupan masyarakat dalam hubungannya dengan pengurang penghasilan kena pajak di Kantor Kementerian Agama Kabupaten Gowa. Penelitian ini menggunakan metode penelitian yang bersifat kualitatif dengan pendekatan normatif dan sosiologis. Adapun sumber data penelitian ini adalah pihak Bimbingan Islam (BIMAS) di kantor Kementrian Agama kabupaten Gowa. Selanjutnya, metode pengumpulan data yang digunakan adalah observasi, wawancara, dokumentasi dan penelusuran referensi. Setelah data terkumpul maka dilakukan tekhnik pengelolaan data dengan melalui tiga tahapan, yaitu : reduksi data, penyajian data dan penarikan kesimpulan.Hasil penelitian ini menunjukkan bahwa penerapan zakat sebagai pengurang Penghasilan Kena Pajak di Kantor Kementerian Agama Kabupaten Gowa memberikan keringanan kepada ummat Islam dalam membayar zakat dan pajak juga meningkatkan kesadaran dan kejujuran dalam diri masyarakat untuk membayar zakat, hal ini berdampak baik pada pendapatan negara.Implikasi dari penelitian ini adalah pihak dari Kementerian Agama Kabupaten Gowa sebagai pihak pemerintah diharapkan agar melakukan koordinasi dengan pemerintah kabupaten gowa agar mengusahakan untuk terciptanya undang-undang atau kebijakan pemerintah tentang zakat sebagai pengurang langsung pajak penghasilan seperti pengelolaan zakat yang telah diterapkan berdasarkan perinsip Islam.

STRATEGI PEMASARAN TERHADAP PENINGKATAN VOLUME PENJUALAN GAS ELPIJI PERSPEKTIF EKONOMI ISLAM Kamaruddin Kamaruddin
LAA MAISYIR: Jurnal Ekonomi Islam Vol 4 No 1 (2017)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v4i1.5089

Penelitian ini berfokus pada “Tinjauan Strategi Pemasaran Terhadap Peningkatan Volume Penjualan Gas Elpiji Perspektif Ekonomi Islam ( Studi Pada Distributor Gas Elpiji UD. Kamus Jaya Kabupaten Jeneponto )” Penelitian ini mengemukakan rumusan masalah yaitu Bagaimana strategi pemasaran agen elpiji UD. Kamus Jaya Jeneponto dalam meningkatkan volume penjualan. Berdasarkan rumusan masalah tersebut, penelitian ini memiliki tujuan untuk mengetahui strategi pemasaran agen elpiji UD. Kamus Jaya Jeneponto dalam meningkatkan volume penjualan.Jenis penelitian bersifat kualitatif deskriptif, dengan menggunakan informan untuk melakukan wawancara dan observasi menggunakan pendekatan studi kasus (case study). Sumber data yang digunakan adalah data primer yaitu informasi yang bersumber dari pengamatan langsung dari lokasi penelitian setelah melakukan observasi dan wawancara. Sedangkan sumber sekunder yaitu data yang diperoleh dari dokumentasi atau studi kepustakaan untuk melengkapi data-data primer. Pengumpulan data dilakukan dengan penelitian lapangan melalui observasi, wawancara, dan dokumentasi. Analisis data yang dilakukan yaitu Redaksi data, Penyajian data, Penarikan kesimpulan. Dan untuk uji keabsahan data dalam penelitian ini yaitu di tekankan pada uji validitas dan reliabilitas.Hasil penelitian ini menunjukkan bahwa Strategi Pemasaran Terhadap Peningkatan Volume Penjualan Gas Elpiji Dalam Perspektif Ekonomi Islam (Studi Pada Distributor Gas Elpiji UD. Kamus Jaya Kabupaten Jeneponto), yaitu pemilik agen gas elpji UD. Kamus Jaya Jeneponto yang berada di Desa Dangkalaloe Kec. Bontoramba Kab. Jeneponto, sudah melakukan strategi pemasaran sesuai dengan aturan Islam. Karena Pemilik agen gas elpiji selalu memperhatikan kualitas produk yang dijual kepada masyarakat. Ketika adanya kesalahan dalam bongkar muat menyebabkan berkurangnya jumlah takaran yang dibeli konsumen, maka pihak agen tidak menjual tabung tersebut.

Pengembangan Program Studi Perbankan Syariah Berbasis Integrasi Peran Perbankan Syariah Pengembangan Sektor Riil UMKM Sudirman Sudirman; Trimulato Trimulato; Kamaruddin Kamaruddin; Iryani Iryani
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 2 (2021)
Publisher : Universitas Muhammadiyah Surabaya

Sharia banking are interested in getting involved channeling financing to the real sector of SMEs, including Bank BNI Syariah Makassar and Bank Panin Dubai Syariah Makassar. The purpose of this study is to determine the development of SMEs financing provided by sharia banking. Then to find out the role of sharia banking for the distribution financing for SMEs in the city of Makassar. As well as to find out the form of integration of the development of the department of sharia banking UIN Alauddin Makassar, through the distribution of financing for SMEs in sharia banking institution. This type of research is a field research, by taking data directly. The nature of the research is qualitative. The data source uses primary data and secondary data related to the research theme. The data analysis technique used in this research is qualitative descriptive, which describes the objects in the study. The results of this study indicate the development of the distribution of financing in sharia banking reaching 15.93 percent. Then Bank BNI Syariah and Bank Panin Dubai Syariah Makassar channeled financing to SMEs sector, reaching 20 percent. The form of integration in the development of departement sharia banking is by presenting courses on object management of financing sharia banking and courses on SMEs business.Keywords: Sharia banking, SMEs, and Departement of Sharia Banking UIN Alauddin Makassar

Analisis Determinan Preferensi Nasabah Non Muslim Memilih Menggunakan Jasa Bank Syariah Sofyan Ikhsan Alisyah Pratama Paputungan; Ismawati Ismawati; Okta Nofri; Syaharuddin Syaharuddin; Kamaruddin Kamaruddin
Jurnal Hukum Ekonomi Syariah Vol 6, No 01 (2022): JURNAL HUKUM EKONOMI SYARIAH (JUNI 2022)
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/j-hes.v6i01.6929

AbstrakNasabah non muslim merupakan bagian dari seluruh nasabah bank syariah yang juga menggunakan jasa bank, baik produk pendanaan, pembiayaan, maupun produk jasa bank lainnya. Nasabah nonmuslim yang cenderung lekat dengan sifat kapitalisme menjadi hal yang menarik untuk diteliti mengapa mereka memilih menggunakan jasa bank syariah yang jelas-jelas melekat pada nilai-nilai Islam, yaitu Al-Qur'an dan Hadist. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh produk, layanan, fasilitas, dan promosi terhadap preferensi nasabah non muslim dalam memilih menggunakan jasa bank syariah di Kota Manado. Jenis penelitian yang digunakan adalah penelitian korelasional dengan pendekatan kuantitatif, pengumpulan data primer menggunakan metode kuesioner kepada 90 responden pada bank syariah yang ada di kota Manado. Hasil penelitian ini menjelaskan bahwa produk, jasa,nilai hitung yang lebih besar dari t tabel dan angka signifikan dibawah 0,05, berdasarkan perhitungan koefisien korelasi juga menyatakan bahwa hubungan antar variabel dikatakan kuat berdasarkan pengelompokan interval nilai yang ada. Berdasarkan hasil penelitian ini, bank syariah dapat menjaga dan meningkatkan kualitas produk, layanan, fasilitas dan promosi agar dapat menarik perhatian nasabah baru khususnya nasabah non muslim yang juga merupakan pangsa pasar yang menjanjikan.AbstrakNasabah non muslim merupakan bagian dari seluruh pelanggan bank syariah yang juga menggunakan jasa bank baik produk pendanaan, pembiayaan maupun produk jasa bank lainnya. Nasabah non muslim yang cenderung lekat dengan sifat kapitalisme menjadi hal yang menarik untuk diteliti mengapa memilih menggunakan jasa bank syariah yang jelas lekat dengan nilai-nilai Islam yakni Al-Qur’an dan Hadist. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh produk, pelayanan, fasilitas dan promosi terhadap preferensi nasabah non muslim memilih menggunakan jasa bank syariah di Kota Manado. Jenis penelitian yang digunakan adalah penelitian korelasional dengan pendekatan kuantitatif, pengumpulan data primer menggunakan metode angket kepada 90 orang responden di bank syariah di Kota Manado. Hasil dari penelitian ini yakni produk, pelayanan, fasilitas dan promosi dinyatakan berpengaruh positif dan signifikan terhadap preferensi nasabah non muslim memilih menggunakan jasa bank syariah, hal ini dapat dilihat dari nilai thitung yang lebih besar dari ttabel dan angka yang berada di bawah 0,05, berdasarkan perhitungan koefisien korelasi juga menyatakan bahwa hubungan antar variabel dikatakan kuat berdasarkan pengelompokkan interval nilai yang ada. Berdasarkan hasil penelitian ini maka bank syariah dapat mempertahankan dan meningkatkan kualitas produk, pelayanan, fasilitas dan promosi agar dapat menarik perhatian nasabah-nasabah baru terutama nasabah non muslim yang juga merupakan pangsa pasar yang dijanjikan.

RISK CONTROL OF CONTINGENCY TRANSACTION IN PROFIT SHARING SYSTEM Muhammad Rum; Kamaruddin Kamaruddin
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11828

This study is descriptive and theoretical to anticipate the occurrence of losses arising from the contingency conditions in the services of sharia banks that implement the system for the results. The accounting treatment according to Ariani (2012) in the implementation of the principle of profit sharing is not fully in accordance with the principles of Islamic sharia. The compliance on the Statement of Financial Accounting Standard (SFAS) No.59 concerning Islamic banking financial accounting of the science, but there are not yet according to science Fiqh Syafi'iyah, because SAK is made for businesses that are full profit oriented while sharia principles are oriented to profit and mutual interest. Another thing that arises is the risk of uncertainty in the form of contingencies. Contingent transactions have not affected the position in the company's balance sheet and profit and loss. Contingencies under PSAK No.31 must be presented in such a way that when associated with assets and liabilities items can adequately represent the bank's financial position. Contingency is a transaction that has not changed the position of the bank's assets and liabilities at the report date, but the must be executed by the bank if the terms agreed with the customer are met. The result in, the contingent impacts may be claims or liabilities in both Rupiah and Foreign Currency. For that reason, banks need to make capital reserves derived from income, profit, general analysis of funding, and reserves of special purpose to anticipate contingent conditions that occurred, and be borne by the bank concerned

IMPACT OF ISLAMIC FINANCING ON INCREASING WELFARE OF UMKM IN SOUTH SULAWESI Ince Nurul Sakhinah R; Nur Wahyuni; Zainal Abidin; Kamaruddin Kamaruddin
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 6 No. 2 (2025)
Publisher : STIESA Press

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This study examines the impact of Islamic financing on the enhancement of equality for Micro, Small, and Medium Enterprises (MSMEs) in South Sulawesi. As one of the regions with a growing number of MSMEs, South Sulawesi has seen an increasing interest in Islamic financial products as an alternative source of capital. The research aims to evaluate how Islamic financing contributes to the economic empowerment of MSMEs, especially in addressing inequality in access to financial resources. Data was collected through surveys distributed to MSME owners in various sectors in South Sulawesi, focusing on their experiences with Islamic financing institutions. The results indicate that Islamic financing has significantly improved the access of MSMEs to capital, which in turn has fostered better financial inclusion and equal opportunities for business growth. The study highlights key factors such as the compliance of Islamic financial products with local values, the ease of accessing financing, and the role of Islamic banks in supporting MSMEs. These findings suggest that Islamic financing can be an effective tool in promoting economic equality and improving the sustainability of MSMEs in South Sulawesi.

THE ROLE OF SHARIA BANK IN THE DEVELOPMENT OF THE ISLAMIC ECONOMY IN SOUTH SULAWESI Nurfadhila Nurfadhila; Azizka Ramadani; Amirul Syam Fadil; Kamaruddin Kamaruddin
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 6 No. 2 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Sharia banks play a very important role in the development of the Islamic economy, especially in areas where the majority of the population is Muslim, such as South Sulawesi. In this context, Islamic banks not only function as financial institutions, but also as drivers of economic growth based on fairsharia principles and in accordance with Islamic teachings. This article aims to analyze the role of Islamic banks in advancing the Islamic economy in South Sulawesi, with a focus on aspects of financing micro, small and medium enterprises (MSMEs), sharia investment, and their contribution to community welfare. Using a qualitative approach, this research explores various policies, practices and challenges faced by Islamic banks in developing a regional economy based on Islamic values.

LEVEL OF EFFECTIVENESS OF BANKING FINANCING PRODUCTS IN SOUTH SULAWESI COMPARATIVE STUDY OF SHARIA BANKING AND CONVENTIONAL BANKS Aulia Rahmadani; Fadiah Toon; Muh. Indra Wansyah; Kamaruddin Kamaruddin
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 6 No. 2 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study evaluated the effectiveness of financing products provided by Islamic and conventional banks in South Sulawesi, focusing on customer growth, asset performance, and financing trends. Data from 2023 showed that Islamic banks recorded a customer growth rate of 5.85%, reaching 49.12 million customers, compared to 4.22% growth for conventional banks with 13.47 million customers. Islamic banks also demonstrated a significant increase in their total assets, from Rp771.29 trillion in February 2023 to Rp851.54 trillion in February 2024. Despite this growth, conventional banks remained dominant in terms of total financing, achieving Rp21.07 trillion, while Islamic banks reached Rp1.45 trillion but with a higher growth rate of 15.89%. The findings indicate that Islamic banking is gaining increasing trust and preference, particularly in regions with a high Muslim population, driven by innovative product offerings and enhanced operational efficiency. However, conventional banks continue to leverage their scale and established market presence. The results highlight the opportunities for Islamic banks to further improve their competitiveness by addressing service speed and expanding product diversity, while conventional banks may benefit from adopting strategies tailored to local market demands. This study underscores the potential for both banking systems to foster financial inclusivity and adapt to evolving consumer needs in South Sulawesi.

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