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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi Equilibrium Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Al-Azhar Journal of Islamic Economics Jurnal Iqtisaduna Islamic Accounting and Finance Review Atestasi : Jurnal Ilmiah Akuntansi
Muslimin Kara
Universitas Islam Negeri Alauddin Makassar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Mu’nah Dalam Operasional Pegadaian Syariah Inatul Hinaya; Muslimin Kara; Sirajuddin Sirajuddin
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 4 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.045 KB) | DOI: 10.47467/alkharaj.v5i4.1910

Abstract

Since 2018 the central sharia pawnshop has launched a digital sharia pawn service application to make it easier for customers to transact. However, until now, the lack of understanding of Andi Tonro's Sharia Pawnshop customers regarding the fees that must be paid at Sharia Pawnshops, especially Mu'nah (maintenance fees) makes customers hesitate to use the application. The purpose of this study is to analyze the application of Mu'nah (maintenance costs) in the sharia pawnshop unit andi tonro and the application of mu'nah (maintenance costs) in the Islamic pawnshop Andi Tonro unit in an Islamic perspective. The type of research used in this research is a case study with a descriptive qualitative approach. The results showed that Mu'nah (maintenance costs) in the operation of Andi Tonro's Sharia Pawnshop Unit was applied to the maintenance of each pawned item. The legal basis for implementing Mu'nah is based on MUI Fatwa 92/DSN-MUI/IV/2014 and has been approved by the OJK (Financial Services Authority). The application of Mu'nah (maintenance fees) in the operation of Andi Tonro's Sharia Pawnshop Unit continues to apply even though there are administrative costs and insurance costs. This is done to ensure that the condition of the pawned goods remains the same when it was first pawned. The application of Mu'nah (maintenance costs) at Andi Tonro's Sharia Pawnshop Unit is in accordance with Islamic teachings because in the MUI Fatwa 92/DSN-MUI/IV/2014 point six part 3 In the event that rahn (dain/marhun bih) occurs because of borrowing money (akad qardh), then Murtahin's income only comes from Mu'nah (maintenance/guarding services) for marhun whose amount must be determined at the time of the contract as ujrah in the ijarah contract. Keywords: Mu’nah;Sharia Pawnshop;Pawnshop sharia digital service.
Internalisasi Nilai Jaizah Sebagai Instrumen Pelayanan dalam Meningkatkan Okupansi Hotel Syariah Muh Munafri S; Muslimin Kara; Abdul Wahid Haddade; Ruslang Ruslang
Al-Azhar Journal of Islamic Economics VOLUME 5 NOMOR 1, JANUARI 2023
Publisher : Sekolah Tinggi Agama Islam (STAI) Al-Azhar Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37146/ajie.v5i1.210

Abstract

The hotel business, especially sharia hotels, requires a service value to guests and customers that comes from Islamic teachings as an instrument in increasing occupancy. One of the values of Islamic guest services that can accommodate this is the value of jaizah. This study aims to determine how the implementation and internalization of Islamic guest and customer service values, especially the value of jaizah in increasing sharia hotel occupancy. This research is a field research with qualitative descriptive analytical method. The results of this study indicate that with the implementation and internalization of Islamic guest and customer service values, especially the jaizah value in sharia hotels, in this case Khas Makassar Hotel (KMH) has a very significant influence in increasing hotel occupancy. Based on the results of these studies, the value of this jaizah should be recommended to be applied to the hotel business as an instrument in increasing the occupancy of sharia hotels and also conventional hotels.
PENGARUH PERSEPSI REMUNERASI TERHADAP KINERJA PEGAWAI PADA KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR UTARA Achmad Furqan; Muslimin Kara; Ahmad Jafar
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 2 No 2 (2015): Jurnal MINDS terbitan ke dua 2015
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v2i2.4621

Abstract

Tujuan pembahasan ini untuk mengetahui bagaimanakah pengaruh persepi remnunerasi terhadap kinerja pegawai pada Kantor Pelayanan Pajak Pratama makassar utara. Sebagaimana teori yang mengatakan bahwa remunerasi merupakan suatu keharusan dalam institusi untuk peningkatan kinerja pegawai, maka dari itu penelitian ini untuk mengetahui bagaimana pengaruh persepsi remunerasi terhadap kinerja pegawai pada KPP Pratama Makassar Utara. Skripsi ini menggunakan metode penelitian kuantitatif menggunakan data yang bersifat angka-angka dianalisis melalui statistic. Sampel dalam penelitian ini menggunakan metode purposive sampling yang secara langsung memilih 77 orang pegawai. Teknik pengumpulan data menggunakan kuesioner kepada pegawai yang dianggap sesuai dengan penelitian yang dilakukan. Data dianalisis menggunakan rumus diantaranya : uji validasi dan reliabilitasi, uji analisis regresi berganda ( uji keofisien determinasi, uji f test dan uji t test) dengan bantuan software SPSS 17. Hasil analisis menunjukkan bahwa variabel persepsi remunerasi memiliki pengaruh positif dan sgnifikan terhadap kinerja pegawai yang telah diolah dan memiliki nilai adjusted R square sebesar 0,515. Variabel motivasi didalam remunerasi merupakan variabel yang dominan pengaruhnya terhadap kinerja pegawai dengan kontribusi 2,222 sehingga dikatakan duat dan diterima.
State Financial Management According to Al-Mawardi and Al-Ghazali Nahlah Nahlah; Rahman Ambo Masse; Muslimin Kara; Ridwan Markarma
Media Syari'ah : Wahana Kajian Hukum Islam dan Pranata Sosial Vol 24, No 2 (2022)
Publisher : Sharia and Law Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v24i2.17855

Abstract

This research aims to study the economic thinking of Muslim scholars who lived during the Abbasid dynasty, namely Al-Mawardi, and Al-Ghazali. Where does the state get financial resources according to Al-Mawardi, and what is the theory of money and markets from Al-Ghazali's perspective? The research method is qualitative with a literature study approach that originates from international journals, national journals, websites, and books by Al-Mawardi and Al-Ghazali. The results showed that according to Al-Mawardi, the sources of state finance were obtained through the collection of zakat, Khaimah, fa'i, jizyah, kharaj, public ownership, taxes, and debt. Furthermore, Al-Ghazali's perspective on money is as a medium of exchange in trade. It has "intrinsic" value or value contained in itself, such as gold, silver, or paper used as a medium of exchange. Money is a medium of exchange, a unit of account, a measure of the value of goods, providing social welfare and helping to improve social conditions. Meanwhile, the market in AL-Ghazali's concept is not only a place for transactions between sellers and buyers but also a place of worship and to earn the pleasure of Allah through sharia-compliant trading activities. Tujuan penelitian ini adalah untuk mempelajari pemikiran ekonomi cendekiawan Muslim yang hidup di masa dinasti abbasiyah yaitu Al-Mawardi dan Al-Ghazali. Dari mana negara mendapatkan sumber keuangan menurut Al-Mawardi serta bagaimana teori uang dan pasar dalam perspektif Al-Ghazali.  Metode penelitian adalah kualitatif dengan pendekatan studi literatur yang bersumber pada jurnal internasional, jurnal nasional, website, dan buku baik karya Al-Mawardi maupun karya Al-Ghazali. Hasil penelitian menunjukkan bahwa sumber keuangan negara menurut Al-Mawardi diperoleh melalui pengumpulan zakat, ghanimah, fai’, jizyah, kharaj, kepemilikan umum, pajak, dan utang. Selanjutnya perspketif Al-Ghazali tentang uang adalah sebagai alat tukar dalam perdagangan dan memiliki nilai “intrinsik” atau nilai yang terkandung dalam dirinya sendiri seperti emas, perak, atau kertas yang digunakan sebagai alat tukar. Fungsi uang sebagai alat tukar, satuan hitung, pengukur nilai barang, memberikan kesejahteraan masyarakat, dan membantu memperbaiki kondisi sosial. Sedangkan pasar dalam konsep AL-Ghazali tidak hanya sebagai tempat bertransaksi antara penjual dan pembeli tetapi juga sebagai tempat beribadah dan meraih ridha Allah melalui aktivitas perdagangan yang sesuai syariah. 
Islamic Corporate Social Responsibility, Corporate Governance in the Relationship between Profitability and Company Value Andi Sulfati; Muslimin Kara; Amiruddin Kadir; Rika Dwi Ayu Parmitasari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.34

Abstract

Through the mediation of Islamic corporate social responsibility and corporate governance, this study examines the direct and indirect effects of business profitability on firm value. Using a strategy of purposive sampling, the population of this study consists of enterprises listed on the Jakarta Islamic Index-70 of the Indonesia Stock Exchange for the period 2018-2020. The AMOS 22 and Structural Equation Modeling (SEM) examined the data. The findings revealed that profitability has a beneficial impact on the value of the company. Profitability has no positive influence on corporate governance. Corporate governance has a detrimental impact on the value of a company. Profitability has no considerable beneficial effect on the value of a company. Islamic corporate social responsibility (ICSR) has a substantial positive impact on the value of a company. Profitability influences significant value as mediated by ICSR. Corporate governance cannot reconcile the profitability and company value relationship. Companies should increase their ICSR activities because it has been demonstrated that ICSR activities can become a mechanism for companies to maintain good relations and trust with all stakeholders and can be used as a new marketing tool for companies if conducted continuously, enhancing the firm's image and value. The Next Researchers can investigate the impact of additional elements affecting firm value, such as intellectual capital, media exposure, and several others.
Co-Authors Abdul Wahid Haddade Achmad Furqan Ahmad Jafar Amiruddin Kadir Andi Sulfati Andi Suwandi Putra Suaib Ayu Andi Sri Rahayu Ayu Ruqayyah Yunus Haslinda Haslinda Inatul Hinaya Irawati Irawati Lince Bulutoding M. Nasir Hamzah M. Wahyuddin Abdullah Muh Munafri S Muh. Nasri Katman Muh. Ridwan Markarma Muh. Sabri AR Muhammad Mellong Noni Muhammad Nasri Katman Mustofa Umar Nahlah, Nahlah Nashrullah Hidir Nasrullah Bin Sapa Purnama Purnama Rahman Ambo Masse Rifqah Alfiyyah Rika Dwi Ayu Parmitasari Ruslang Ruslang Sirajuddin Sirajuddin Sri Hardianti Marsawal Syaharuddin Syaharuddin Syamsul Maarif Syamsul Rijal Trisno Wardy Putra Wahyuddin Abdullah