Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

2.165

P-Index

This Author published in this journals

All Journal Laa Maisyir Jurnal Ekonomi Islam Equilibrium Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Islamika: Jurnal Keislaman dan Ilmu Pendidikan Al-Kharaj: Journal of Islamic Economic and Business Transformasi Manageria: Journal of Islamic Education Management Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam El Mudhorib Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal Ekonomi dan Binsis Return : Study of Management, Economic and Bussines Syattar; Studi Ilmu-Ilmu Hukum dan Pendidikan

Muhammad Nasri Katman

Universitas Islam Negeri Alauddin Makassar

Author-ID : 4218985

Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 12 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

SISTEM BAGI HASIL SIMPANAN PADA KOPERASI SYARI’AH BMT ASY-SYABAAB BKPRMI KAB. PINRANG Muhammad Nasri Katman; Syarifuddin Syarifuddin
EL MUDHORIB : Jurnal Kajian Ekonomi dan Perbankan Syariah Vol. 1 No. 2 (2020)
Publisher : Program Studi Perbankan Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

Penelitian ini dilakukan dengan tujuan Untuk Menganalisis sistem bagi hasil simpanan pada Koperasi Syari’ah BMT Asy-Syabaab BKPRMI Kab. Pinrang. penelitian ini adalah penelitian deskriptif. Penelitian deskriptif adalah sebuah penelitian yang bertujuan untuk memberikan atau menjabarkan suatu keadaan atau fenomena yang terjadi saat ini dengan menggunakan prosedur ilmiah untuk menjawab masalah secara aktual. Berdasarkan Hasil Penelitian ditemukan bahwa Prosedur Simpanan di Koperasi Syari’ah BMT Asy-Syabaab BKPRMI dilakukan dengan beberapa tahap seperti mengisi Formulir. Sistem Bagi Hasil dan Perhitungannya yang diterapkan oleh Koperasi Syari’ah BMT Asy-Syabaab BKPRMI pada Simpanan yaitu metode Profit sharing yang sesuai dengan Fatwa DSN No.15/DSN-MUI/IX/2000 Dalam Pembagian Hasil. Sedangkan dalam penetapan pembagian Nisbah bagi hasil telah ditetapkan oleh BMT dan Nasabah (Kesepakatan). Pendapatan bagi hasil Simpanan selalu berbeda, tergantung pada jumlah saldo tabungan dan keuntungan BMT, karena besarnya saldo tabungan dan keuntungan BMT selalu berubah tiap bulannya.

ANALISIS SISTEM BAGI HASIL PAAMBI’ MENGGUNAKAN KONSEP MUDHARABAH PETERNAKAN SAPI Muhammad Nasri Katman; Syamsul Maarif; Muslimin Kara; Muhammad Nur; Trisno Wardy Putra
Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi Vol 19, No 02 (2022): Equilibrium: Jurnal penelitian Pendidikan dan Ekonomi
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/equi.v19i02.5883

AbstractThis study aims to determine the Paambi profit sharing system between cattle owners and breeders using the concept of mudharabah cattle farming in Tanjung Lalak Utara Village, Kab. New city. This type of research is descriptive qualitative by providing an overview of events, background observations, actions, and discussions that are directly related to the profit-sharing system between cattle owners and farmers using mudharabah in Tanjung Lalak Utara Village. The results showed the concept of profit sharing using a trust system orally without a time limit agreement and ended with an average distribution of 50:50 and losses were resolved by deliberation. Submission of capital is in the form of cash, but also there is no capital in the form of goods (cows) which is prohibited by the fuqaha because the estimated price of the goods is uncertain and can result in uncertainty (gharar) of the amount of mudharabah capital. However, the Hanafi school of thought allows it with a note that the value of the goods used as capital has been obeyed at the time of the contract by the shahibul maal and mudharib. The period of cooperation is also not limited, causing confusion between the two parties. This kind of thing is contrary to the cooperation of mu'amalah (mudharabah) which must be clear and not contain uncertainty. However, this profit-sharing system does not cause any party to be wronged because the distribution is balanced and does not harm one party.Keywords: Paambi' Profit Sharing System, Mudharabah, Cattle FarmAbstrakPenelitian ini bertujuan untuk mengetahui sistem bagi hasil paambi’ antara pemilik sapi dengan pihak peternak menggunakan konsep mudharabah peternakan sapi di Desa Tanjung Lalak Utara Kab. Kota Baru. Jenis penelitian ini adalah kualitatif deskriptif dengan memberi gambaran terkait kejadian, latar pengamatan, tindakan, orang dan pembicaraan yang berkaitan langsung dengan sistem bagi hasil antara pemilik sapi dengan pihak peternak menggunakan konsep mudharabah pada Desa Tanjung Lalak Utara. Hasil penelitian menunjukkan konsep bagi hasil menggunakan sistem kepercayaan secara lisan tanpa perjanjian batas waktu dan diakhiri rata-rata pembagian 50:50 serta kerugian diselesaikan secara musyawarah. Penyerahan modal awal tidak hanya berupa uang tunai, melainkan juga penyerahan modal dalam bentuk barang (sapi perekor) yang mana fuqaha melarangnya karena barang tidak dapat dipastikan taksiran harganya dan dapat mengakibatkan ketidakpastian (gharar) besarnya modal mudharabah. Namun para ulama mazhab hanafi membolehkannya dengan catatan nilai barang yang dijadikan modal telah di sepakati pada saat akad oleh shahibul maal dan mudharib. Jangka waktu kerjasama juga tidak dibatasi sehingga menimbulkan ketidakjelasan diantara kedua belah pihak. Sehingga dianggap bertentangan dengan kerjasama mu’amalah (mudharabah) yang harus jelas dan tidak mengandung ketidakpastian. Namun sistem bagi hasil ini tidak merugikan satu pihak karena pembagiannya seimbangKata Kunci: Sistem Bagi Hasil Paambi’, Mudharabah, Peternakan Sapi

Pengaruh Insentif dan Kedisiplinan terhadap Kinerja dengan Religiuitas Sebagai Variabel Moderating Muhammad Nasri Katman; Muh Rasul Pradana; Rahman Ambo Masse
Jurnal Ekonomi & Bisnis Vol 1 No 2 (2022): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

This study aims to prove or determine the partial and simultaneous effect of incentives and discipline on the performance of PT. Independent Distribution Partners with religiosity as a moderating variable. The method used is a quantitative method with quantitative descriptive. The sample used is 45 respondents. The data collected consists of primary and secondary data. Data analysis using SPSS version 25 application. The results of this study indicate that partially incentives have a positive effect on performance, discipline has no positive effect on performance and religiosity has a positive effect on performance. Simultaneously, each shows a significant effect on performance. Religiosity is able to moderate the relationship between incentives and discipline on the performance of PT. Mitra Distribusi Mandiri.

The Influence of Religiosity and Product Quality on Purchase Decisions for Muslim Clothing in E-commerce in Makassar City Akramunnas Akramunnas; Muhammad Nasri Katman; Nurul Inayah
Return : Study of Management, Economic and Bussines Vol. 1 No. 3 (2022): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Backgrounds: The rapid and sophisticated development of information and communication technology has brought major changes in aspects of life. People can now do things more easily thanks to technological advances, including trade. Aim: This study aims to determine the effect of religiosity and product quality on purchasing decisions for seasonal clothing in e-commerce in the city of Makassar. Methods: This research uses quantitative research methods. The sampling technique used was purposive non-probability sampling using Hair's theory, so that the number of samples in this study was 160 samples. Sources of data in this study are primary data and secondary data with data collection methods through questionnaires, observation, and documentation. Findings: the results of the study show that partially the religiosity and product quality variables have a significant influence on the purchasing decision of Muslim clothing in e-commerce. Simultaneously the religiosity and product quality variables have a significant influence on the purchasing decision of Muslim fashion in e -commerce in Makassar city. Based on the results of the test for the coefficient of determination, it was found that religiosity and product quality can influence the decision to purchase Muslim clothing in e-commerce by 0.519 or 51.9%. Meanwhile, the remaining 0.481 or 48.1 % is influenced by other variables not proposed in this study

Musyarakah Financing Risk Management at Bank Syariah Indonesia Muhammad Nasri Katman; Muh. Furqan Arajab; Idris Parakkasi
LAA MAISYIR: Jurnal Ekonomi Islam Vol 9 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v9i2.32074

This study discusses the risk management of musyarakah contract financing at Indonesian Sharia Banks. The purpose of this study is to find out how the implementation of musyarakah financing risk management is carried out by BSI. The research approach used is a qualitative approach, with a qualitative descriptive method. The data sources used in this study are primary data obtained from the field through the process of collecting data using observation, interview and documentation methods and secondary data in the form of literature such as books, scientific journals and previous research to serve as reference material and also considerations in the preparation of this study. . The data analysis technique used is the method of data collection, data reduction, data presentation and data validity test. The results of this study indicate that Bank Syariah Indonesia has implemented a risk management process starting from identifying risks and taking preventive actions as early as possible such as submitting document requirements, examining financial reports and customer backgrounds to prevent these risks from occurring in the future, carrying out supervision in the activity reporting mechanism. customer business that is carried out every month as well as the restructuring process for customer financing that is experiencing problems, up to the mechanism for the final stage of financing settlement which must be clear and communicative to avoid misinformation that might occur.

Pemanfaatan Dana Zakat Perusahaan Berdasarkan Konsep Akuntansi Syariah Eka Rezky Afriani Marsya Handa; Andi Wihdayanti; Muh.Nasri Katman
Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Vol 3 No 2 (2022): Pendidikan dan Studi Islam
Publisher : STAI DDI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55623/au.v3i2.128

Zakat perusahaan salah satu Jenis zakat yang harus dipungut,jika memiliki Harta melebihi nisab dan melampaui masa Haulnya,sebagaimana diperintahkan dalam Alquran, As-Sunah, dan Ijma’ ulama. Berdasarkan fenomna yang ada implementasi dari zakat perusahaan masih kurang di Indonesia khususnya pada sumber dana zakat dan bagaimana pemanfaatannya. Penelitian ini merupakan penelitian kualitatif deskriptif, semua data yang telah diperoleh sebagai hasil dari penelitian. Keterbatasan dalam penelitian ini adalah kurangnya dokumen pendukung berupa laporan keuangan terkait penyaluran zakat sehingga terbatasnya data yang dapat diamati oleh peneliti. Berdasarkan hasil penelitian dan pembahasan yang telah diuraikan, dapat disimpulkan banyak perusahaan belum menerapkan perhitungan zakat sesuai konsep akuntansi syariah.

Implementasi Sistem Akuntansi Syariah dalam Asuransi Syariah di Indonesia Nilfah; Suci Septiani; Muhammad Nasri Katman
Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Vol 3 No 2 (2022): Pendidikan dan Studi Islam
Publisher : STAI DDI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55623/au.v3i2.129

Perkembangan ekonomi dunia yang semakin pesat telah menghasilkan berbagai macam perusahaan dan lembaga-lembaga keuangan di Indonesia, baik itu bank ataupun non-bank. Sejalan dengan perkembangan tersebut juga memicu pemikiran masyrakat muslim akan keberadaan serta aktivitas dari perusahaan dan lembaga keuangan. masyrakat muslim meragukan aktivitas lembaga keuangan, sehingga berdirilah lembaga keuangan dengan basic syariah. Namun perkembangan lembaga keuangan syariah yang semakin pesat juga memicu masyarakat akan perlakuan akuntansinya yang sama dengan lembaga keuangan konven lainnya, sehingga ditetapkanlah sistem akuntansi syariah untuk lembaga keuangan syariah. Dalam hal ini penulis membahas menggunakan metode penelitian jenis kajian yang datanya di ambil dari buku hingga jurnal ilmiah. Hasil diskusi yang penulis peroleh pada penelitian artikel kali ini yaitu Akuntansi syariah merupakan proses pencatatan, pernggolongan, pengikhtisaran dan pelaporan keuangan di dalam satu perusahaan selama periode tertentu yang mengacu pada syariat islam. Sistem Akuntansi dalam asuransi yang berbasis syariat terdapat pada perlakuannya, prinsipnya yakni keadilan, dan penerapannya.

Pengaruh Trust terhadap Minat Masyarakat Membayar Zakat pada BAZNAS Kab. Sidrap dengan Religiusitas sebagai Variabel Moderating Winda S; Nurfiah Anwar; Muhammad Nasri Katman
ISLAMIKA Vol 5 No 4 (2023): OKTOBER
Publisher : Pendidikan Agama Islam STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/islamika.v5i4.3887

The purpose of this study is to test and determine the effect of trust on people's interest in paying zakat at BAZNAS Kab. Sidrap with religiosity as a moderating variable. This type of research is quantitative research with a survey approach. The population is the Muslim community in the Tellu Limpoe sub-district of 16,008 people using the Krijchie Morgan formula, so the sample obtained is 375 people. The sampling technique is using a non-probability sampling technique, namely with the following criteria: (1) People of Tellu Limpoe District, (2) Islam, (3) Have their own income, and (4) Willing to become informants. This study uses primary data, namely direct responses of respondents through questionnaires and references to journals and books. The data collection method is by distributing questionnaires and via the Google form. The data analysis technique is SEMPLS using the SmartPLS 3 application. The results of this study are that trust positively and significantly influences people's interest in paying zakat at BAZNAS Kab. Sidrap and religiosity do not moderate trust in people's interest in paying zakat at BAZNAS Kab. Sidrap.

Pengaruh Harga dan Kualitas Produk terhadap Keputusan Pembeli Minuman Yotta di Samata Kabupaten Gowa Mutmainnah Iin; Fathurrahman Fathurrahman; Muhammad Nasri Katman
Transformasi Manageria: Journal of Islamic Education Management Vol 3 No 2 (2023): Transformasi Manageria: Journal of Islamic Education Management
Publisher : PKP Fakultas Syariah LPPM IAI Nasional Laa Roiba

In improving marketing and sales stategis, i tis urgently needed to influence the price and product quality. The price of a product is very significant in providing value to consumers to buy a product. Prices that match the quality of the product, consumers will be interested in buying the product because consumers are not always fixated on low prices. In the research that has been carried out on the influence of the price and quality of brand beverage products in Makassar, namely Yotta drinks, where this drink is a drink that has excelled in sales throughout South Sulawesi and has many enthusiasts. The results of the study using a quantitative descriptive type approach method with Primary and secondary data sources showed that the price had a significant influence on the decisions of Yotta drink buyers, and the quality of this product had a positive influence on the decisions of Yotta drink buyers. So the conclusion from the results of this study is that the price and quality of these products both have a positive influence on the decision to purchase Yotta drinks in Samata, Gowa Regency. Keywords: price; product quality; buyer's decision; yotta drinks

Form Of Implementation Of Good Corporate Govarnance Principles At Laznas Wahdah Inspiration Muhammad Fajar Ramadan; Ahmad Busyairi; Sirajuddin Sirajuddin; Muslimin Kara; Nurfiah Anwar; Rahmawati Muin; Muhammad Nasri Katman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4972

The country with the largest Muslim population makes Indonesia have a large zakat potential, namely 233 trillion, but this large potential is inversely proportional to what has been collected, namely only 1% of the potential or 10 trillion. The implementation of GCG is considered to be one solution to increase the realization of zakat. the. Wahdah Inspirasi Zakat (WIZ) is a Laznas that shows collection performance that has increased significantly, which is the basis for the author to conduct research to find out what form of GCG implementation in WIZ Makassar City is based on guidelines.good governance published by the National Committee for Governance Policy (KNKG). This research is qualitative with a phenomenological approach. The results of the research show that WIZ has implemented GCG well in accordance with the provisions issued by the National Committee for Governance Policy (KNKG), but at the point of transparency there is one indicator that has not been fulfilled optimally, namely the absence of detailed financial reports on the internet network so that This means that the principle of transparency is not perfectly implemented, but this is fine because it is not required according to Law No. 23 of 2011 but only requires periodic reporting to the government, in this case Baznas and the Ministry of Religion

Co-Authors A. Syatir Sofyan Ahmad Busyairi Akramunnas Akramunnas Andi Wihdayanti Ayu Andi Sri Rahayu Ayu Ruqayyah Yunus Eka Rezky Afriani Marsya Handa Faradilla Sinta Fathurrahman Idris Parakkasi Ismail Hasang Muh Rasul Pradana Muh. Furqan Arajab Muhammad Fajar Ramadan Muhammad Ilham Muhammad Nur Muslimin Kara Mutmainnah Iin Nilfah Nur Hikmah Nurfiah Nurfiah Nurul Inayah Rahman Ambo Masse Rahmawati Muin Sirajuddin Suci Septiani Syamsul Maarif Syarifuddin Syarifuddin Trisno Wardy Putra Winda S

Title

Found 12 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 12 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 12 Documents
Search