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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS POINT Jurnal Ilmiah Akuntansi Peradaban Journal Islamic Economics Ad Diwan Indonesia Journal Of Zakat and Waqf At Tawazun Jurnal ekonomi Islam Agency Journal of Management and Business IECON: International Economics and Business Conference
Muhammad Nasri Katman
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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POTENSI PERTUMBUHAN EKONOMI DAN SEKTOR UNGGULAN DALAM PEREKONOMIAN KOTA PAREPARE Muhammad Nur; Muhammad Nasri Katman; Sudirman Sudirman; Bahruddin Bahruddin
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i2.26847

Abstract

Penelitian ini bertujuan untuk mengetahui proses perhitungan PPh Pasal 23 dan alternatif perbandingan PPN terhutang antara transaksi reinvoicing dan reimbursement. Pendekatan  penelitian ini menggunakan riset pendekatan kualitatif. Penelitian dilaksanakan pada PT. Cahaya Hikmah Logistik  Makassar. Sumber Data yaitu data primer dengan metode pengumpulan data yakni wawancara langsung di objek penelitian serta dukungan data sekunder lainnya serta metode analisis data yang mengacu pada pemanfaatan teori sebagai bahan pendukung penelitian di lapangan.Hasil Penelitian ditemukan bahwa Penerapan Pajak Penghasilan (PPh) Pasal 23 atas jasa freight forwarding pada PT. Cahaya Hikmah Logistik sudah sesuai dengan dasar hukum Peraturan Menteri Keuangan No.141/PMK.03/2015. Adanya perbandingan penerapan PPN antara reinvoicing dan reimbursement.Kata Kunci : Freight Forwarding, PPh 23, PPN, reinvoicing, reimbursementThis study aims to determine the process of calculating PPh Article 23 and the alternative comparison of payable VAT between reinvoicing and reimbursement transactions. This research approach uses a qualitative research approach. The research was conducted at PT. Cahaya Hikmah Logistik Makassar. Data sources are primary data with data collection methods, namely direct interviews in the research object and other secondary data support and data analysis methods that refer to the use of theory as supporting material for field research. The research found that the application of Article 23 Income Tax (PPh) for freight forwarding services at PT. Cahaya Hikmah Logistics is in accordance with the legal basis of the Minister of Finance Regulation No.141 / PMK.03 / 2015. There is an comparison of the application of VAT between reinvoicing and reimbursement.Keywords : Freight Forwarding, Value Added Tax Article 23 Of Income Tax, reinvoicing, reimbursement
ANALISIS PENGEMBANGAN PARIWISATA HALAL PANTAI MENRALO DAN PANTAI AMMANI KABUPATEN PINRANG Muhammad Nur; Ismail Hasan; Muhammad Nasri Katman
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.906

Abstract

he purpose of this study was to find out how far the development of halal tourism in Pinrang Regency, especially on Menrola Beach and Ammani Beach. The method used in this study is a qualitative method, the characteristic of this research lies in the purpose of describing a case by understanding the meaning and symptoms, so that the data analysis used is descriptive analytical. The results of the study indicate that the development of halal tourism in Pinrang Regency has great potential. Halal tourism facilities at Menralo Beach and Ammani Beach attractions are quite good in terms of the number of worship facilities provided at tourist sites such as mosques, prayer rooms, water and bathrooms. The problem that existed at Menralo Beach and Ammani Beach was that there were no processed food products provided that obtained halal certificates from LPPOM MUI.
Pengaruh Pendistribusian Zakat Produktif terhadap Kesejahteraan Mustahik pada Baznas Kabupaten Bulukumba Muhammad Nasri Katman; Nela Novyanti; Rahman Ambo Masse
Indonesia Journal Of Zakat And Waqf Vol 2 No 1 (2023): Indonesia Journal Of Zakat And Waqf
Publisher : Department Of Management Zakat and Waqf

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Abstract

This study aims to determine the effect of the distribution of productive zakat on the welfare of mustahik at BAZNAS Bulukumba Regency. Using quantitative methods. The population used in this study are productive zakat recipients at the BAZNAS of Bulukumba Regency which were obtained through non-probability sampling techniques and purposive sampling methods. The research data was obtained by distributing questionnaires to 57 mustahik as respondents. Then testing the data either through the classical assumption test, simple linear regression test, hypothesis testing and coefficient of determination test. So it is obtained that productive zakat simultaneously has a significant effect on the welfare of mustahik Baznas Bulukumba Regency. The coefficient of determination is 79.3%. This result shows that the ability of the independent variable (productive zakat) to explain the dependent variable (mustahik's welfare) is 79.3%.
Pengaruh Islamic Attributes, Destination Image, dan Accessibility Terhadap Kepuasan WIsatawan di Lego-Lego Centre Point of Indonesia Makassar: The Influence Islamic Attributes, Destination Image, and Accessibility on Tourist Satisfaction at Lego-Lego Centre Point of Indonesia Makassar Nur Ahmad Ihsan; A. Syathir Sofyan; Muhammad Nasri Katman
JOURNAL ISLAMIC ECONOMICS AD DIWAN Vol 4 No 1 (2024): AD DIWAN
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/ad.v4i1.936

Abstract

This study aims to analyze the influence of Islamic attributes, destination image and accessibility on tourist satisfaction at the lego-lego centre point of Indonesia Makassar. The data used is sourced from a questionnaire in the form of a google form link (primary data). The sampling method uses the purposive sampling method , which is a sample determination technique based on certain criteria or considerations. The results of the study show that Islamic attributes, destination image and accessibility have a positive and partially significant effect on tourist satisfaction at the lego-lego centre point of Indonesia Makassar. As long as the high Islamic attributes, destination image and accessibility will increase tourist satisfaction at the lego-lego centre point of Indonesia Makassar. This study uses a quantitative method, the population of this study is lego-lego center point of Indonesia Makassar tourists. The instruments used were questionnaires and data analysis techniques using multiple regression. The results of the coefficient test of Islamic attributes, destination image and accessibility regression showed an influence on tourist satisfaction. Meanwhile, the results of the t-test that islamic attributes, destination image and accessibility showed that they had a positive and partially significant effect on tourist satisfaction at the lego-lego centre point of Indonesia Makassar.
Pengembangan Pariwisata (Community Basic Tourism) Dalam Meningkatkan Pendapatan Masyarakat Di Desa Bissoloro Perspektif Ekonomi Islam bahrun, sriwahyuni; Fathurrahman; Muhammad Nasri Katman
AT TAWAZUN: Jurnal Ekonomi Islam Vol 4 No 1 (2024): April
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/attawazun.v4i1.46169

Abstract

This research aims to determine the role of the community in tourism development, tourism development from an Islamic Economics perspective and the impact of tourism development in increasing community income in Bissoloro Village. This research is qualitative research that creates descriptions in the form of words. Data collection was carried out using interview techniques and secondary data. Furthermore, to analyze the data, this research was carried out using data validity tests using trust, transferability, dependency and certainty tests. The research results show that the role of the community in tourism development in Bissoloro Village has been involved, some of the people in Bissoloro Village play a role as managers, providing services and as ordinary people who help managers with cleanliness and security. Then, in developing tourism from an Islamic Economic perspective, tourism development in Bissoloro Village includes attractions, facilities, accessibility and training that have been well developed and in accordance with Islamic Economics where the community has preserved nature well, the management has provided friendly facilities for Muslim visitors. and managers receive training in tourism development. Furthermore, the impact of tourism development in increasing people's income in Bissoloro Village is the opening of new job opportunities for the community and increasing people's income.
The Influence of Halal Labels and Product Quality on Purchasing Decisions at MomQil Frozen Food with Consumer Trust as an Intervening Variable Nuzula Dzikrina; Abdul Rahman; Muhammad Nasri Katman; Khairunnisa
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

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Abstract

Amid the increasing demand for quality halal products, halal labels and product quality have emerged as factors that shape consumer purchasing decisions. This study aims to analyze the influence of halal labels and product quality on purchasing decisions at MomQil Frozen Food, with consumer trust as an intervening variable. Halal labels are an important factor that guarantees the validity and halal quality of products, while product quality includes taste, safety, and cleanliness standards that are expected to increase consumer trust. Because the consumer population of MomQil Frozen Food is not known with certainty or is very broad, sampling was carried out using the Jacob Cohen formula. This study involved 204 respondents who were selected using purposive sampling techniques and analyzed using the Structural Equation Modeling (SEM) method through SmartPLS. The results showed that product quality had a significant effect on purchasing decisions, while halal labels did not have a direct effect. However, consumer trust mediates the effect of halal labels on purchasing decisions. Trust is also able to mediate the effect of product quality on purchasing decisions. These findings indicate that building consumer trust through product quality and halalness is an important strategy to improve purchasing decisions
The Influence of Work Ethic and Infrastructure on Employee Performance with Motivation as an Intervening Variable in Baznas Takalar Regency Aldi Klarisa; Idris Parakkasi; Muhammad Nasri Katman
Agency Journal of Management and Business Vol. 5 No. 1 (2025): January 2025
Publisher : Pustaka Digital Indonesia

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Abstract

The factor that influences the level of success of an organization is the performance of its employees. The research aims to describe the influence of work ethic and infrastructure on employee performance with motivation as an intervening variable at BAZNAS Takalar Regency. This research uses a quantitative approach, using primary data, namely taking data from distributing questionnaires. The sampling technique in this research is a saturated sampling technique so the number of samples used is 100 people. The data analysis technique in this research uses (SEM) structural equation modeling using the help of SmartPLS to be able to solve the problem formulation and hypotheses that have been formulated in this research and is used to test the relationship between variables. The results of the research show that work ethic has a positive and significant effect on employee performance, work ethic has a positive and significant effect on motivation, motivation has a positive and significant effect on employee performance, infrastructure has a positive and significant effect on employee performance, infrastructure has no effect on motivation, there is There is an indirect influence between work ethic on employee performance through motivation as an intervening variable, and there is no indirect influence between infrastructure and facilities on employee performance through motivation as an intervening variable at BAZNAS Takalar Regency. The implication of this research is that for BAZNAS Takalar Regency, it can improve employee performance by developing and strengthening the work ethic among employees. As well as, optimizing infrastructure to increase employee comfort and work efficiency.
Implementation of  Zakat Village Index method in Bolang Village Muhammad Syaswan; Muhammad Nasri Katman; A. Syatir Sofyan; Nur Asyah Muhtar
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

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Abstract

  The title of this research is "Implementation of the Village Zakat Index Method in Measuring the Level of Community Welfare in Bolang Village, Alla District, Enrekang Regency". This title aims to answer the question of whether or not Bolang Village, Alla District, Enrekang Regency is eligible to receive zakat funds from BAZNAS. The type of research used in this study was conducted in Bolang Village, Alla District, Enrekang Regency. Enrekang Regency. The data collection method used is through questionnaires, interviews and documentation given directly to stakeholders in Bolang Village, namely the local government. Then the data was analyzed using quantitative descriptive methods. The results of the study showed that the index value of each variable where the value of the Economic Dimension (0.26), Health Dimension (0.78), Education Dimension (0.73), Social and Humanitarian Dimension (0.48), Empowerment Dimension (0.48), and Social and Humanitarian Dimension (0.48). (0.48), Da'wah and Advocacy Dimension (0.81). Then the calculation of the accumulated value of the Village Zakat Index (IDZ) in Bolang Village, Alla District, Enrekang Regency, obtained an IDZ value of 0.58. And if categorized into the Score Range, Bolang Village is included in the Fairly Good category. Which means that Bolang Village can be said to be worthy of assistance, especially in the economic dimension of the village in order to improve the welfare of its people. The Bolang Village Government is expected to be able to implement programs that can improve the welfare of its people, such as the formation of creative economic activists.
Analisis Pelaksanaan Pembiayaan Dan Layanan Financial Technology Pada Aplikasi Kspps Bakti Huria Agnia Kamila Arifuddin; Ayu Ruqayyah Yunus; Muslihati; Nurfiah Anwar; Muhammad Nasri Katman
AT TAWAZUN: Jurnal Ekonomi Islam Vol 4 No 2 (2024): Agustus
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/attawazun.v4i2.48117

Abstract

Aplikasi yang dinamakan Anggotaku merupakan aplikasi yang dimiliki oleh KSPPS Bakti Huria di mana aplikasi ini memiliki banyak manfaat untuk para anggotanya, aplikasi Anggotaku mempunyai berbagai bermanfaat bagi nasabah seperti melakukan pembayaran tagihan pembiayaan, listrik, PDAM, dan berbagi pengisian E-Wallet. Penelitian ini bertujuan untuk mengetahui akad yang digunakan dalam pembiayaan Bakti Huria dan layanan pada financial technology pada aplikasi Anggotaku. Metode yang digunakan pada penelitian ini metode kualitatif dengan sumber data yang digunakan adalah data primer dimana data yang diperoleh langsung dari sumber utama adapun data diperoleh melalui wawancara, dokumentasi, dan observasi. Penelitian ini juga menggunakan data sekunder sebagai data pendukung data primer yang diperoleh dari jurnal, dokumen, buku, maupun data yang memiliki relevansi terhadap fintech maupun pelayanan. Hasil penelitian ini menunjukan penerapan berbagai akad seperti akad Murabahah, Mudharabah, Ijarah, dan wadiah yang digunakan pada pembiayaan serta beberapa manfaat dari Aplikasi Anggotaku yang belum cukup maksimal karena tidak idapat pengajuan melalui aplikasi.
Determinan Keputusan Nasabah Menggunakan Pembiayaan Murabahah di Baitut Tamwil Hidayatullah Dengan Religiusitas Sebagai Variabel Moderasi Aswar, Muh.; Abdul Rahman; Muhammad Nasri Katman
AT TAWAZUN: Jurnal Ekonomi Islam Vol 5 No 1 (2025): April
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh transparansi dan kepatuhan syariah terhadap keputusan nasabah menggunakan pembiayaan murabahah di Baitut Tamwil Hidayatullah cabang Makassar dengan religiusitas sebagai variabel moderasi. Jenis penelitian ini menggunakan metode kuantitatif, sumber data yang digunakan adalah data primer, selanjutnya metode pengumpulan data yang digunakan adalah observasi, dokumentasi, dan kuesioner. Metode analisis data menggunakan aplikasi SmartPLS 4. Hasil penelitian menunjukkan bahwa transparansi berpengaruh positif dan signifikan terhadap keputusan nasabah menggunakan pembiayaan murabahah, sama halnya dengan kepatuhan syariah berpengaruh positif dan signifikan terhadap keputusan nasabah. Religiusitas tidak mampu memoderasi pengaruh transparansi terhadap keputusan nasabah menggunakan pembiayaan murabahah, sementara itu religiusitas mampu memoderasi pengaruh kepatuhan syariah terhadap keputusan nasabah.
Co-Authors A. Syatir Sofyan Abdul Rahman agnia kamila arifuddin Aldi Klarisa Anwar, Nurfiah Aswar, Muh. Ayu Ruqayyah Yunus Bahruddin bahrun, sriwahyuni Fathurrahman Idris Parakassi Idris Parakkasi irda husnul khotimah ISMAIL HASAN Khairunnisa Muhammad Nur Muhammad Syaswan Muslihati Nela Novyanti Nur Ahmad Ihsan Nur Asyah Muhtar Nuzula Dzikrina Putri Fatimah Rahman Ambo Masse Rahmawati Muin Siskawati Sofyan, Syathir Sudirman Sudirman Zulfatul Munawwarah