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ANALISIS FINANSIAL USAHA ABON IKAN TUNA (Thunnus sp) PRODUKSI UMKM KOTA PAREPARE Arman, Arman; Ruslang, Ruslang
Jurnal Pendidikan Teknologi Pertanian Vol 3, No 2 (2017): Agustus
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.342 KB) | DOI: 10.26858/jptp.v3i2.5706

Abstract

Efforts to enhance the value and optimize the utilization of the production of marine catches is to develop value-added products, both traditional and modern processed. One of the many Tuna fish processing done by community group, both home industry and UMKM is abon industry. The abon industry in Parepare city by UMKM "Mekar", involves housewives who work as hired labour, who take advantage of their time and ability to gain added value to Tuna fish that is quite easy to obtain in the market. This study aims to determine the amount of income obtained from the processing of Tuna fish to abon and the feasibility level of UMKM. The data shows the amount of income received by UMKM "Mekar" Parepare in September 2017 is Rp. 141.692.100. The tuna processing business produced in the packaging abon, financially from the R/C ratio = 1.65 is considered feasible to develop.
Komitmen Perusahaan Menjadi Muzakki Ruslang Ruslang; Samsul Samsul; Mujetaba Mustafa
Al-Azhar Journal of Islamic Economics VOLUME 2 NOMOR 1, JANUARI 2020
Publisher : Sekolah Tinggi Agama Islam (STAI) Al-Azhar Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.4 KB) | DOI: 10.37146/ajie.v2i1.26

Abstract

Zakat perusahaan telah diatur oleh ulama melalui fatwa dan diatur pemerintah Indonesia lewat undang-undang zakat, belum memberikan efek signifikan terhadap pengumpulan zakat pada perusahaan. Potensi zakat perusahaan sangat besar menurut data Badan Amil Zakat Nasional (BAZNAS) namun sangat rendah tingkat pengumpulannya. Negara-negara Islam lainnya telah berhasil membuat kebijakan khusus mengatur pemungutan dan penyaluran zakat atas perusahaan yang wajib zakat. Indonesia seharusnya mampu menggerakkan perusahaan untuk berkomitmen penuh dalam mengeluarkan zakat.