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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Laa Maisyir Jurnal Ekonomi Islam Equilibrium Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Ilmiah Al-Syir'ah EQIEN - JURNAL EKONOMI DAN BISNIS Madinah: Jurnal Studi Islam Islamika: Jurnal Keislaman dan Ilmu Pendidikan POINT Al-Kharaj: Journal of Islamic Economic and Business AS-SABIQUN: Jurnal Pendidikan Islam Anak Usia Dini Jurnal Ilmiah Akuntansi Peradaban Bertuah : Jurnal Syariah dan Ekonomi Islam Transformasi Manageria: Journal of Islamic Education Management Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam El Mudhorib Jurnal Kajian Ekonomi dan Perbankan Syariah Al-Buhuts (e-journal) Journal Islamic Economics Ad Diwan Jurnal Ekonomi dan Binsis Return : Study of Management, Economic and Bussines Investama : Jurnal Ekonomi dan Bisnis Indonesia Journal Of Zakat and Waqf Asian Journal of Islamic Studies and Da'wah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At Tawazun Jurnal ekonomi Islam Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Agency Journal of Management and Business IECON: International Economics and Business Conference journal of social and economic research Journal of Ekonomics, Finance, and Management Studies Jurnal At-Tamwil: Kajian Ekonomi Syariah Study of Scientific and Behavioral Management (SSBM) Jurnal Publikasi Ekonomi dan Akuntansi Syattar; Studi Ilmu-Ilmu Hukum dan Pendidikan

Muhammad Nasri Katman

Universitas Islam Negeri Alauddin Makassar

Author-ID : 4218985

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture 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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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

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

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.

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

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.

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 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

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

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%.

Co-Authors -, Suarni A. Syatir Sofyan Abdul Rahman agnia kamila arifuddin Ahmad Busyairi Ahmad Busyairi, Ahmad Akramunnas Akramunnas Aldi Klarisa Alimuddin Ambo Asse Andi Wihdayanti Aswar, Muh. Ayu Andi Sri Rahayu Ayu Ruqayyah Yunus Bahruddin bahrun, sriwahyuni Damaiyanti, Parhana Darwis Said, Darwis Eka Rezky Afriani Marsya Handa Faradilla Sinta Fathurrahman Fathurrahman Fathurrahman Firmansyah Harahap, Burhanuddin Hidayatullah, Agung Idris Parakassi Idris Parakkasi Indrawati, Ria irda husnul khotimah Islamyanti, Nur ISMAIL HASAN Ismail Hasang Ismail Hasang Isman, Ainul Fatha Jumarni Jumarni Khairunnisa L, Nurliana Larasati, Dwi Ananda Lisda, Lisda Mega Lestari Muh Rasul Pradana Muh. Furqan Arajab Muhammad Fajar Ramadan Muhammad Febriansyah Muhammad Ilham Muhammad Nur Muhammad Nur Muhammad Syaswan Mukhtar Lutfi Muslihati Muslihati Muslimin Kara Mutmainnah Iin Nasir Hamzah Nela Novyanti Nilfah Nur Ahmad Ihsan Nur Asyah Muhtar Nur Hikmah Nur Hikmah Nurfiah Nurfiah Nurul Abidah Nurul Inayah Nurwahida Nurwahida, Nurwahida Nuzula Dzikrina Parakkasi, Indris Patika Sari, Wiwi Marlina Putri Fatimah Qamaruddin, Muh. Yusuf Rahmadani, Devi Rahman Ambo Masse Rahmawati Muin Ramadan, Muhammad Fajar Rosmayasari, Rosmayasari Salju Salju, Salju samusiah, samusiah Sinta, Faradilla Sirajuddin Sirajuddin Sirajuddin Siskawati St. Fauziah Anwar Suci Septiani Sudirman Sudirman Sudirman Syamsul Maarif Syarifuddin Syarifuddin Tamami, Ahmad Trisno Wardy Putra Ulfa Sari Wan Zulkiffli, Wan Farha binti Widia Lestari Winda S Zulfatul Munawwarah

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