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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Ilmiah Al-Syir'ah Idaarah: Jurnal Manajemen Pendidikan Al-Iqtishadiyah: Ekonomi Syariah dan Hukum Ekonomi Syariah Madinah: Jurnal Studi Islam Al-Musthofa: Journal of Sharia Economics Islamika: Jurnal Keislaman dan Ilmu Pendidikan Al-Risalah : Jurnal Studi Agama dan Pemikiran Islam Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ar-Ribh Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Jurnal Ad-Dariyah Share: Jurnal Ekonomi dan Keuangan Islam J-ESA (Jurnal Ekonomi Syariah) EKONOMIKA45 Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Amal: Jurnal Ekonomi Syariah Asian Journal of Islamic Studies and Da'wah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At Tawazun Jurnal ekonomi Islam Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital IECON: International Economics and Business Conference Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Al-Risalah Jurnal Studi Agama dan Pemikiran Islam Tawazuna Study of Scientific and Behavioral Management (SSBM) Indonesian Journal of Taxation and Accounting
Ayu Ruqayyah Yunus
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Peran Dinas Pariwisata terhadap Pengembangan Wisata Halal di Kota Makassar Hasrianti; Trino Wardy Putra; Ayu Ruqayyah Yunus
Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Vol 6 No 1 (2025): Education and Islamic Studies
Publisher : STAI DDI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55623/au.v6i1.390

Abstract

Penelitian ini mengangkat masalah tentang Peran Dinas Pariwisata Terhadap Pengembangan Wisata Halal di Kota Makassar. Pokok masalah penelitian yaitu 1. Bagaimana Peran Dinas Pariwisata dan Dinas Kebudayaan Terhadap Pengembangan Wisata Halal di Kota Makassar? 2. Apa Faktor pendukung dan Penghambat dalam Pengembangan Parawisata Halal di Kota Makassar Jenis penelitian yang digunakan adalah penelitian deskriptif kualitatif, dengan menggunakan pendekatan sosiologi. Adapun sumber data penelitian ini yaitu data primer dan data sekunder. Selanjutnya, metode pengumpulan data yang digunakan di antaranya observasi, wawancara mendalam, dokumentasi, Kemudian, teknik pengolahan data dan analisis data kemudian menggunakan instrument penelitian sebagai pengumpulan data. Hasil penelitian menunjukkan bahwa 1) Peran Dinas Pariwisata dan Dinas Kebudayaan terhadap pengembangan wisata halal di Kota Makassar diantaranya: a) Motivator b) Fasilitator, c) Dinamisator. Adapun Faktor pendukung dan penghambat dalam pengembangan parawisata halal di Kota Makassar. Faktor Pendukung meliputi a) Pentahelix Pariwisata, b) Peran Kelompok Sadar Wisata (Pokdarwis) dan c) Fasilitas beribadah umat muslim yang lengkap 2) Faktor Penghambat meliputi a) Kurangnya anggaran dana, b) Infastruktur yang tidak memadai, c) Keterbatasan lahan parkir khususnya di daerah dataran tinggi dan d) Transportasi ke tempat wisata belum ada, e) Medical center (pusat layanan kesehatan) belum memadai.
Dampak Pelatihan Inkubator UMKM Kota Makassar Terhadap Kesejahteraan UMKM Menggunakan Model CIBEST Muhammad Arifuddin Islam; Ayu Ruqayyah Yunus; Trisno Wardy Putra
Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Vol. 4 No. 1 (2026): Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Volume 4 Nomor 1 February - May 2
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/pchukumsosial.v4i1.339

Abstract

Berbagai problematika yang melingkupi UMKM menuntut adanya pelatihan intensif sebagai solusi strategis dalam meningkatkan daya saing dan kapasitas bisnis sehingga dapat menaikkan kesejahteraan UMKM. Tujuan dari penelitian ini untuk mengetahui pelaksanaan program pelatihan dan melihat sejauh mana dampak yang diperoleh UMKM setelah mengikuti program pelatihan. Metode penelitian yang digunakan adalah kuantitatif adapun analisis menggunakan model CIBEST, lokasi penelitian Inkubator UMKM Kota Makassar. Untuk memperoleh data dilakukan kuisioner. Temuan yang didapatkan peneliti terkait dampak program pelatihan yaitu adanya perubahan jumlah kuadran CIBEST diamana Kuadran Sejahtera yang berawal 11 atau 44% UMKM telah bertambah menjadi 22 atau 88% UMKM serta terdapat peningkatan Nilai Indeks kesejahteraan sebesar 44% Sehingga dapat dikatan program Inkubator memiliki dampak yang besar dalam menigkatkan kesejahteraan UMKM).
Analisis Efektivitas Pendistribusian Zakat Produktif Dalam Meningkatkan Kesejahteraan Mustahik Pada Laznas Wahdah Inspirasi Zakat Makassar Nur Safitri; Muhammad Nasri Katman; Trisno Wardy Putra; Fathurrahman; Ayu Ruqayyah Yunus
Al-Musthofa: Journal of Sharia Economics Vol. 9 No. 1 (2026): Al-Musthofa: Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/al-musthofa.v1i9.5265

Abstract

The objectives of this study are: 1) to analyze the productive zakat distribution model at LAZNAS Wahdah Inspirasi Zakat, and 2) to analyze the effectiveness of productive zakat distribution in improving the welfare of mustahik (zakat recipients). This study employs a qualitative method with a phenomenological approach. The results indicate that: 1) the productive zakat distribution model at LAZNAS Wahdah Inspirasi Zakat comprises two programs: the micro-enterprise development program and the Gerobak Berkah (Blessed Cart) program. The micro-enterprise development program targets mustahik whose businesses are declining or have folded due to a lack of capital, whereas the Gerobak Berkah program is intended for mustahik who lack adequate business premises. Based on the application of management functions in the distribution process, both programs are operating effectively and clearly, thereby facilitating the growth of the mustahik's businesses. 2) The productive zakat distribution by LAZNAS Wahdah Inspirasi Zakat is considered effective in improving mustahik welfare, based on the effectiveness indicators proposed by Sutrisno. Following the receipt of productive zakat aid, mustahik experienced tangible improvements in their business operations, resulting in increased income.
WASTE MANAGEMENT IN MAKASSAR CITY: CHALLENGES, POLICIES AND SOLUTIONS Sirajuddin Sirajuddin; Rika Dwi Ayu Parmitasari; Lince Bulutoding; Rahman Ambo Masse; Trisno Wardy Putra; Ayu Ruqayyah Yunus; Nurfiah Anwar
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1879

Abstract

Waste management in Makassar City is an increasingly pressing issue along with rapid population growth and urbanization. In this context, the main challenges faced are low public awareness, limited waste management infrastructure, and weak enforcement of regulations related to waste processing. This study aims to provide a better understanding to the public about the importance of sustainable waste management and to study waste management policies and practices in Indonesia and Malaysia. Through community service activities including field observations, interviews with stakeholders, counseling, and preparation of recommendations, it is hoped that applicable solutions can be found to overcome waste management problems. One of the proposed solutions is the development of a Waste Bank which functions as a means to manage and recycle waste more effectively. The results of the study indicate that active community participation, government support, and collaboration between various parties are essential to create a sustainable waste management system. The recommendations produced include increasing public awareness, utilizing technology in waste management, and strengthening policies that support community initiatives.
Utilization of Zakat for Persons with Disabilities in a Muslim-Minority Region: Study in Tana Toraja Rahmawati Muin; Ayu Ruqayyah Yunus; Andi Muh. Taqiyuddin BN; Suprijati Sarib; Ega Rusanti; Muh. Bambang Taufik
Jurnal Ilmiah Al-Syir'ah Vol 24, No 1 (2026)
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/jis.v24i1.3272

Abstract

This study examines the institutional challenges of zakat distribution for persons with disabilities in Tana Toraja, a Muslim-minority region in Indonesia. Using a qualitative fieldwork design, data were collected through semi-structured interviews with BAZNAS officials, local government representatives, disability organization actors, and zakat beneficiaries. The findings show that zakat assistance for persons with disabilities remains at an early and fragmented stage. Productive assistance has been provided in the form of livestock, while consumptive assistance has addressed basic needs; however, the program has not yet been institutionalized in BAZNAS Tana Toraja’s short-, medium-, or long-term planning. The absence of an integrated disability database, weak coordination with local agencies, limited fiscal support, and the lack of local zakat regulation constrain program sustainability. Using Talcott Parsons’ AGIL framework, this study argues that adaptation and integration have begun but remain partial, while goal attainment and latency have not been fully achieved. The article contributes to Islamic economic law by highlighting the need for inclusive zakat governance in Muslim-minority regions.
Peran Koperasi Amanah Mulia Indonesia Sebagai Mediator Investasi Pada PT. Yotta Berkah Mulia Cia, Darasia; Muslihati; Ayu Ruqayyah Yunus
AT TAWAZUN: Jurnal Ekonomi Islam Vol 6 No 2 (2026): Agustus
Publisher : Universitas Islam Negeri Alauddin Makassar

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

Abstract

Penelitian ini bertujuan untuk menganalisis peran Koperasi Amanah Mulia Indonesia sebagai mediator investasi dalam kerja sama dengan PT. Yotta Berkah Mulia serta mengidentifikasi faktor-faktor yang memengaruhi efektivitas sistem investasinya. Permasalahan yang dikaji adalah bagaimana mekanisme investasi berbasis koperasi dijalankan dalam kerangka syariah serta kontribusinya terhadap fungsi intermediasi keuangan dan pengelolaan investasi berbasis komunitas. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam dan dokumentasi, serta dianalisis secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa koperasi berperan sebagai mediator investasi aktif yang tidak hanya menghimpun dan menyalurkan dana, tetapi juga mengelola proses investasi dan melakukan pengawasan terhadap jalannya usaha. Efektivitas sistem investasi dipengaruhi oleh transparansi pengelolaan, partisipasi aktif anggota, serta mekanisme pembagian keuntungan yang jelas. Namun demikian, terdapat tantangan berupa kebutuhan modal yang besar, keterlambatan pelaksanaan usaha, serta rendahnya pemahaman investor terhadap akad syariah, khususnya dalam prinsip risk sharing. Temuan ini menegaskan bahwa keberhasilan sistem investasi koperasi syariah tidak hanya bergantung pada tata kelola kelembagaan, tetapi juga pada tingkat literasi keuangan syariah anggota. Penelitian ini berkontribusi dalam memperkuat pemahaman mengenai peran koperasi sebagai mediator investasi berbasis komunitas yang terintegrasi.
A Comparative Analysis of Financial Performance among Islamic Commercial Banks in Indonesia from 2020 to 2024 Using Liquidity and Profitability Ratios Muhammad Nasri Katman; Muhammad Febriansyah; Ayu Ruqayyah Yunus; Parhana Damaiyanti; Ali Mu’min
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.511

Abstract

Purpose – This study aims to analyze and compare the financial performance of Islamic Commercial Banks in Indonesia based on liquidity and profitability ratios, as well as to identify the banks that demonstrate the most consistent and superior performance. Methods – This study employs a quantitative descriptive and comparative approach, based on secondary data obtained from the annual financial statements of four Islamic banks for the period 2020–2024. The data were analyzed using descriptive statistics, classical assumption tests, and comparative tests, including One-Way ANOVA, Welch's ANOVA, and the Kruskal–Wallis test. Findings – The results reveal significant differences in several financial ratios among the banks. PT Bank BTPN Syariah Tbk demonstrates the strongest performance, particularly in ROA, ROE, and BOPO, indicating high profitability and operational efficiency. Conversely, PT Bank Muamalat Indonesia Tbk shows relatively weaker performance. Statistical tests confirm significant differences in FDR, BOPO, ROE, and ROA across banks. Research implications – The findings provide insights to bank management, regulators, and stakeholders to evaluate financial performance, improve strategic decision-making, and strengthen the competitiveness of Islamic banking in Indonesia. Originality – This study provides an updated empirical comparison of the financial performance of selected Islamic Commercial Banks in Indonesia during the post-merger and post-pandemic period (2020–2024). By combining liquidity and profitability indicators with appropriate comparative statistical analyses, the study offers updated comparative evidence on inter-bank performance differences that may assist bank managers, regulators, investors, and future researchers in evaluating the competitiveness of Indonesia's Islamic banking sector.
Co-Authors A. Syatir Sofyan Abdul Wahab Abdullah, Mochammad Fadhil Adhifa Ananda Adhifa Ananda. S agnia kamila arifuddin Ahmad Mahdi Bunayya Ali Mu’min Alyaghina Ismirana Ambo Asse Andi Muh. Taqiyuddin BN Andi Reski Aprianti Andini putri J Angreni, Rina Athifah Idnan Tsabitha Aidin Ayu Puspita Bunayya, Ahmad Mahdi Cia, Darasia D, Nur Hasanah Danial Rahman Ega Rusanti Eka Yulinar Emily Nur Saidy Emily Nur Saidy Faradilla Sinta Fathurrahman Handayani, Futri Hasrianti Hismayanti Idris Parakkasi Islamyanti, Nur Lince Bulutoding Magfira Annisa Mas’ud, Faiqah Mochammad Fadhil Abdullah Mochammad Fadhil Abdullah Mochammad Fadhil Abdullah Muh. Bambang Taufik Muh. Rafli Muh. Saad Muhammad Arifuddin Islam Muhammad Febriansyah Muhammad Nasri Katman Muhammad Wahyuddin Abdullah Muslihati Muslihati Muslihati Muslimin Kara Nashrullah Hidir Nasliana Nur Adilah, Azizah Nur Rahmah Nur Safitri Nurfiah Nurfiah Nurjannah Nurjannah Nurjannah Nurjannah Nurul Mutmainnah Nurul Wahida Aprilya Parhana Damaiyanti Pradana, Muh. Rasul Rahma Sari, Nur Rahmadani, Devi Rahman Ambo Masse Rahmawati Muin Rayhan Wahyudi Rika Dwi Ayu Parmitasari Saidy, Emily Nur Saiful Muchlis Saiful Muchlis Sinta, Faradilla Sirajuddin Siskawati Siti Nur Hadyja Taha St Syamsudduha Sudirman Suprijati Sarib Syahdan Hidayat Trino Wardy Putra Trisno Wardy Putra Wardihan Sabar