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All Journal Jurnal Hukum Ekonomi Syariah Idaarah: Jurnal Manajemen Pendidikan JECED : Journal of Early Childhood Education and Development Jurnal Manajemen Jurnal Hukum Ekonomi Syariah Jurnal Akuntansi NANAEKE Al-Azhar Journal of Islamic Economics BJRM (Bongaya Journal of Research in Management) JES (Jurnal Ekonomi Syariah Jurnal Iqtisaduna International Journal of Islamic and Social Sciences (ISOS) Kunuz: Journal of Islamic Banking and Finance Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Hikmayo: Jurnal Pengabdian Masyarakat Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam Jurnal Manajemen, Bisnis dan Kewirausahaan Referensi Islamika: Jurnal Studi Islam
Ismawati
Universitas Islam Negeri Alauddin Makassar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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ANALISIS PENGELOLAAN HOTEL AL-BADAR SYARIAH DI KOTA MAKASSAR Ismawati Ismawati; Syaharuddin Syaharuddin
Jurnal Iqtisaduna Vol 2 No 1 (2016)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v2i1.2398

Abstract

Hotel Syariah merupakan salah satu tawaran yang menarik dalam rangka meningkatkan kualitas moral dan karakter bangsa Indonesia yang luhur. Hotel Syariah masih menjadi suatu kata-kata yang asing terutama bagi orang yang awam. Penelitian ini bertujuan untuk menuturkan pemecahan masalah yang berdasarkan data-data dan keterangan akurat yang mengenai pengelolaan hotel Al- Badar Syariah di kota Makassar.Jenis penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan interpretif. Pengumpulan data dengan teknik wawancara, penelitian pustaka dan studi dokumentasi. Pengujian keabsahan data menggunakan uji validitas internal dengan triangulasi sumber.Hasil analisis menunjukkan bahwa hotel Al-Badar Syariah tidak jauh beda dengan hotel konvensional, tetap buka 24 jam dan terbuka untuk semua kalangan baik muslim maupun non-muslim. Yang membedakan hanya pada tamu hotel dimana pada al-Badar hotel Syariah tidak menerima tamu berpasangan yang bukan muhrim. Makanan dan minuman yang disediakan adalah makanan dan  minuman yang tidak mengandung alkohol (makanan dan minuman haram).
PENGARUH PROFITABILITAS DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Andanika Andanika; Ismawati Ismawati
Jurnal Iqtisaduna Vol 3 No 2 (2017)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v3i2.4051

Abstract

Penelitian ini bertujuan untuk menguji apakah profitabilitas dan Growth Opportunity berpengaruh terhadap nilai perusahaan melalui struktur modal. Perusahaan yang diteliti adalah perusahaan-perusahaan yang terdaftar di Jakarta Islamic Index sebanyak 14 perusahaan selama lima tahun dengan periode tahun 2011-2015.Penelitian ini merupakan penelitian kuantitatif. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Index pada tahun 2011-2015. Teknik pengambilan sampel dengan cara purposive sampling. Teknik pengambilan data yaitu penulusuran data online laporan keuangan perusahaan yang terdaftar di Jakarta Islamic Index. Penelitian ini menggunakan regresi linear berganda dan analisis jalur (path analysis) untuk analisis data dengan bantuan program SPSS Ver. 21.Penelitian ini memperoleh hasil bahwa profitabilitas yang diproksikan dengan return on equity (ROE) dan return on asset (ROA) tidak berpengaruh signifikan dan negatif terhadap struktur modal, sedangkan growth opportunity yang diproksikan dengan price earning ratio (PER) dan Asset berpengaruh positif dan signifikan terhadap struktur modal. Struktur modal berpengaruh positif dan signifikan terhadap nilai perusahaan. Penelitian dengan menggunakan variabel intervening memperoleh hasil bahwa struktur modal tidak mampu memediasi pengaruh profitabilitas terhadap nilai perusahaan sedangkan struktur modal mampu memediasi pengaruh pengaruh growth opportunity terhadap nilai perusahaan.Keywords: Profitabilitas, Growth Opportunity, Struktur Modal, Nilai Perusahaan
THE INFLUENCE OF FINANCIAL KNOWLEDGE AND FINANCIAL ATTITUDES TOWARDS SOCIETY INVESTMENT DECISION IN MAKASSAR Ismawati Abbas; Firda Widasari
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.v1i1.11834

Abstract

Every individual needs treasure to fulffill  every of his/her life needs so individual will always trying to get the property, one of the way by doing the investment decision. This Research purposed to test the Influence of Financial Knowledge and Financial Attitude towards society investment decision at Makassar City with risk tolerance as control variable. Sampling technique using probability sampling method with amount of sample minimum of 60. From the tests performed based on the result of partial test (test t) for financial knowledge and financial attitude show significant positive impact towards investment decision. It means that the higher the knowledge and the better financial attitude of a person, the better investment decision will be made. Contol variable analysis with using partial correlation test shows that risk tolerance  could controlled the relation of financial knowledge and financial attitude towards investment decision.
ANALISIS PENERAPAN ZAKAT SEBAGAI ALAT PERENCANAAN PAJAK (TAX PLANNING) PPh BADAN PADA PT TELKOM INDONESIA Asyraf Mustamin; Amrah Kasim; Ismawati Ismawati; Murliani Murliani
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.77

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan zakat sebagai alat perencanaan pajak dan menguji bukti empiris efisiensi PPh badan pada PT Telkom Indonesia Tbk Makassar untuk laporan keuangan dan laporan perpajakan mulai tahun 2011-2013. Teknik pengumpulan data yaitu penelitian lapangan  studi kasus dengan menganalisis data kuantitaif dan menghasilkan data kualitatif. Objek yang diteliti ialah dokumentasi data-data pada PT Telkom Indonesia Tbk. Berdasarkan hasil penelitian menunjukkan bahwa PT Telkom Indonesia Tbk Makassar telah melakukan pelaporan perpajakan sesuai dengan peraturan perpajakan yaitu Undang-undang No.36 tahun 2008, setelah melakukan perhitungan Pajak Penghasilan (PPh) badan setelah diterapkan zakat sebagai alat perencanaan pajak serta perusahaan wajib mengeluarkan zakat karena keberadaan perusahaan adalah sebagai badan hukum (recht person) atau yang dianggap sebagai orang. Hasil perhitungan perencanaan pajak setelah dilakukan penerapan zakat terdapat potensi efisiensi sebesar 6,3% sehingga hasil perhitungan PPh Badan dengan melakukan penerapan zakat lebih efisien dibandingkan tanpa melakukan penerapan zakat sebagai alat perencanaan pajak.
Penerapan Pendampingan Perilaku Menabung di Bank Syariah dalam Mencegah Sikap Konsumtif Ismawati Ismawati; Jamaluddin Jamaluddin; Samsul Samsul
Al-Azhar Journal of Islamic Economics VOLUME 4 NOMOR 2, JULI 2022
Publisher : Sekolah Tinggi Agama Islam (STAI) Al-Azhar Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37146/ajie.v4i2.146

Abstract

This study aims to determine the application of education assistance on saving behavior that is attractive as well as to prevent and find solutions to the consumptive attitudes of elementary school students in Makassar city.  This study uses the qualitative research type.  The type of data used in this research are subject data and object data, the data is obtained from interviews with informants and documentary data.  The results of this study indicate that the steps taken in order to assist education on saving behavior are attractive to elementary school students so that they like to save, namely: the preparation stage, the implementation stage, the activity process, and the evaluation. Meanwhile, efforts to prevent and find solutions to the consumptive attitudes of elementary school students in Makassar is to provide education and understanding of how important it is to instill a simple lifestyle for elementary school children in order to be able to determine their needs rather than their desires, therefore the role of parents and also teachers are very important in that effort.
THE ROLE SHARIA FINTECH TO SUPPORT HALAL INDUSTRY IN INDONESIA ISMAWATI ISMAWATI; TRIMULATO TRIMULATO; MUHLIS MUHLIS; MUSDALIFAH MUSDALIFAH
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 7, No 2 (2022): Juli - Desember 2022
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.008 KB) | DOI: 10.15548/al-masraf.v7i2.245

Abstract

The purpose research to show growth sharia fintech, as well as analysis forms supporting sharia fintech improving halal industry in Indonesia. Research method used qualitative with literature study. Sources data used are secondary data has been presented certain institutions and then processed by researchers. Such as data from Financial Services Authority, Bank Indonesia, and other Data collection techniques used libraries from several sources are considered relevant. Data analysis technique used is descriptive qualitative. Results study indicate development sharia fintech period 2019 to 2020 sharia fintech assets 4.474,86. Sharia fintech lending players 10. Sharia fintech can support development halal industry, with easy access, including Halal SMEs. Multipayment fintech can be a means of payment for business. Sharia fintech Peer to Peer (P2P) Lending will provide access capital, as well as investment facilities. Type sharia crowdfunding fintech provides access joint funds finance halal industry so actors can be helped increase their business.
Study On Service Quality On Customer Satisfaction And Loyalty Siti Fatimah; Mukhammad Idrus; Afiah Mukhtar; Karta Negara Salam; Ismawati Ismawati
Jurnal Manajemen Vol. 26 No. 3 (2022): October 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v26i3.938

Abstract

This study investigates the impact of service quality on the satisfaction and loyalty of RSUD Andi Djemma Masamba inpatients. Quantitative causal studies are included in this type of research. The population of this study consisted of 14,501 inpatients at the Andi Djemma Masamba Hospital. However, only 150 samples were used because this quantity met the minimum number of samples required for SEM model testing. Primary data sources were used for this study. The collected data will be subjected to a series of tests, including descriptive analysis, a data quality test consisting of (validity and reliability tests), a classical assumption test consisting of a normality test and an outlier’s test, and a SEM analysis conducted with the AMOS program to test the hypothesis. According to the findings of this study, the quality of service has a direct and significant impact on the satisfaction of inpatients at the Andi Djemma Masamba Hospital. At the Andi Djemma Masamba Hospital, service quality has a significant positive direct and indirect effect on the loyalty of inpatients. The commitment of inpatients at the Andi Djemma Masamba Hospital is positively and immediately affected by their level of satisfaction.
Pengaruh Pengetahuan, Lokasi dan Promosi Terhadap Minat Masyarakat Menggunakan Bank Syariah Indonesia Trimulato Trimulato; Atikah Widhiana Putri; Ismawati Ismawati
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 2 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v2i2.374

Abstract

This study aims to determine the partial and simultaneous effect of knowledge, location, promotion on public interest in using wadiah savings products at Bank Syariah Indonesia (case study in West Sinjai sub-district). This study uses quantitative methods with a statistical approach. Sources of data used in this study is primary data. Data collection techniques This study uses the method of distributing questionnaires to users of Indonesian Islamic Bank products who are domiciled in the West Sinjai sub-district. The sample in this study includes 55 users of wadiah savings products at Islamic banks in West Sinjai District. The data analysis technique used in this research is multiple linear regression analysis. The results of this study partially show that the knowledge variable has a significant effect on people's interest in using wadiah savings products with a sig value of 0.002 <0.05. Likewise, the promotion variable has a significant effect on people's interest in using wadiah savings products with a sig value of 0.000 <0.05. The location variable has no significant effect on people's interest in using wadiah savings products with a sig value of 0.663 > 0.05. Simultaneously the variables of knowledge, location, promotion have a significant effect on people's interest in using wadiah savings products with an effect of 80.3%.
PENDAYAGUNAAN ZAKAT PRODUKTIF PADA KELOMPOK LAPAK BERKAH BINAAN IZI KOTA MAKASSAR Trimulato Trimulato; Sudirman Sudirman; Ismawati Ismawati; Supriadi Supriadi; Samsul Samsul; Ismail Halim
HIKMAYO: JURNAL PENGABDIAN MASYARAKAT AMAYO Vol 2 No 2 (2023): HIKMAYO : Jurnal Pengabdian Masyarakat
Publisher : LPPM Akademi Manajemen Administrasi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56606/hikmayo.v2i2.127

Abstract

Zakat is an obligation for every Muslim because zakat is one of the pillars of Islam. The benefits of tithing include two dimensions, namely the spiritual dimension and the social dimension. A spiritual dimension is a form of obedience in carrying out religious orders, while the social dimension is the implementation of a caring attitude among fellow Muslims. Zakat is very useful to ease the economic burden of the poor. The distribution of zakat is not only to meet the needs of daily life but can also be distributed in the form of working capital assistance so that zakat funds can be productive. Management of zakat funds will be productive if it can be managed professionally. Therefore, to realize this goal, we, from the Department of Sharia banking, Faculty of Economics and Islamic Business, State Islamic University, Makassar, are moved to carry out community service activities that are packaged in the form of empowerment activities and business management assistance. The method used in community service activities with the theme of Empowerment of Productive Zakat as an effort to strengthen the economy of the community who are members of the Blessings group under the guidance of the Indonesian Zakat Initiative in Makassar. Stages of activity, first conducted observations to obtain initial information related to the condition of the target group. The next stage is to draw up a plan for empowerment and mentoring activities. Next, conduct education through lecture methods, discussions, and consultations related to business management. Speakers describe business management and market-building strategies. The next stage is to assist by conducting regular consultation visits every month. The results of these activities can help provide solutions to various problems in business management, both in terms of financial management and marketing aspects.
Pengaruh Trust dan Peran BAZNAS Terhadap Minat Masyarakat Menunaikan Zakat di BAZNAS Sinjai Dengan Penggunaan Teknologi Sebagai Variabel Moderasi Ismawati Ismawati; Dedy Irwansyah; Nurfiah Anwar; A. Syathir Sofyan
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 1 (2026): April: Jurnal Manajemen, Bisnis dan Kewirausahaan (JUMBIKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v6i1.6404

Abstract

This study aims to examine the influence of trust and the role of BAZNAS on the public’s interest in paying zakat through BAZNAS Sinjai, with the use of technology considered as a moderating variable. The research applied a quantitative approach with a correlational/associative design. The population consisted of approximately 251,000 Muslim residents in Sinjai Regency. The sample size was determined using the Krejcie–Morgan formula, while purposive sampling was employed based on predetermined criteria. Respondents were required to be Muslim, reside in Sinjai, and meet the obligations of paying zakat. A total of 226 individuals participated in the study. Data were collected using questionnaires distributed directly and via Google Forms. The analysis was carried out using Structural Equation Modeling with the Partial Least Squares method (SEM-PLS) through SmartPLS 4.0. The findings indicate that trust has a positive and significant effect on the intention to pay zakat through BAZNAS Sinjai. Similarly, the role of BAZNAS shows a significant positive influence on the community’s zakat-paying interest. Furthermore, technology strengthens the relationship between trust and zakat intention, as well as the link between BAZNAS’s role and the intention to fulfill zakat obligations. These results are expected to serve as a reference for relevant institutions in enhancing zakat participation by building trust, optimizing BAZNAS’s functions, and utilizing technology in zakat management.
Co-Authors - Trimulato, - A. Syatir Sofyan Afiah Mukhtar Amiruddin K Amrah Kasim Anak Agung Istri Sri Wiadnyani Andanika Andanika Andi Rezeky Amaliah Asyraf Mustamin Atikah Widhiana Putri Dahlia Patiung Dedy Irwansyah Eka Damayanti Firda Widasari Herawati Herawati Ismail Halim Jamaluddin Jamaluddin Kamaruddin Kamaruddin Kamaruddin M. Alfira Yuningsih Muh. Suherman K Muhlis Masin Mukhammad Idrus Murliani Murliani Norwahida . Nur Isra' Ahmad Nuraeni Gani Nuraeni Nuraeni Nurfiah Nurfiah Nurhikmah Nurhikmah Okta Nofri Ramadani, Suci Rismayani Rismayani Salam, Karta Negara Samsul Samsul Siti Fatimah Siti Fatimah Siti Radiatul Az-Zahra Sofyan Ikhsan Alisyah Pratama Paputungan Sudirman Supriadi Surahmi Syaharuddin Syaharuddin Syaharuddin Syaharuddin Umaemah Marsuki AR Yusuf T