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Penerapan dan Kendala Akuntansi Akad Mudharabah Pada Pembiayaan Perbankan Syariah Berdasarkan PSAK 105 Katman, Muhammad Nasri; Indrawati, Ria
Study of Scientific and Behavioral Management Vol 1 No 3 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v1i3.18327

Pembiayaan mudharabah adalah pembiayaan yang disalurkan Lembaga Keuangan Syariah kepada masyarakat untuk memaksimalkan operasi produksi. Dalam pelaksanaannya, pembiayaan mudharabah harus sesuai dengan PSAK 105. Mudharabah adalah akad kerjasama antara pemilik modal dan pengelola modal dimana keuntungan dan kerugian dibagi berdasarkan kesepakatan beberapa pihak yang terlibat. Dalam suatu transaksi pembiayaan yang dikorbankan, akad mudharabah syariah merupakan akad transaksi yang sangat familiar bagi dunia keuangan syariah saat ini, karena akad mudharabah sendiri merupakan akad kerjasama antara kedua pihak, dimana salah satu pihak berperan sebagai pemilik modal dan pihak lain bertindak sebagai pengelola modal dari suatu usaha tertentu dengan nisbah bagi hasil (profit) sesuai kesepakatan kedua belah pihak. Adapun kendala dalam akad mudharabah yaitu Bank enggan berpartisipasi pada instumen Profit Loss Sharing (PLS) karena beberapa alasan, diantaranya adalah risiko interen pada bank, tambahan biaya monitoring, kurangnya transparansi dan keengganan para deposan untuk mengambil risiko. Kata Kunci: Akuntansi, Pembiayaan, Pembiayaan Mudharabah, PSAK 105, Perbankan Syariah.

Pengaruh Penyembelihan Halal, Tingkat Harga dan Kualitas Pelayanan Terhadap Keputusan Pembelian Ayam Potong Broiler Pada Rumah Potong Ayam Borong Kota Makassar Nurul Abidah; Parakkasi, Indris; Katman, Muhammad Nasri
Jurnal At-Tamwil: Kajian Ekonomi Syariah Vol. 6 No. 2 (2024): Jurnal At Tamwil, September 2024
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/at-tamwil.v6i2.5706

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pelanggan yang berbelanja di rumah potong ayam grosir di Kota Makassar, sampel penelitian, membuat penilaian dalam membeli ayam broiler berdasarkan faktor-faktor seperti kehalalan pemotongan, harga, dan kualitas pelayanan. Teknik kuantitatif dengan pendekatan survei merupakan metodologi penelitian yang digunakan. Hipotesis mengenai variabel penyembelihan halal tidak didukung oleh hasil penelitian yang menunjukkan tidak berpengaruh terhadap pilihan pembelian ayam broiler di Rumah Potong Hewan Grosir Ayam di Kota Makassar. Variabel tingkat harga diterima, menunjukkan bahwa tingkat harga berpengaruh positif terhadap keputusan pembelian ayam broiler di Rumah Potong Ayam Grosir Kota Makassar. Variabel kualitas pelayanan diterima, menunjukkan bahwa keputusan pembelian ayam broiler di Rumah Pemotongan Ayam Grosir Kota Makassar mempunyai pengaruh positif dan hipotesis mengenai variabel kehalalan pemotongan, tingkat harga, dan kualitas pelayanan diterima, menunjukkan bahwa keputusan pembelian ayam broiler di Rumah Potong Ayam Grosir Kota Makassar berpengaruh secara bersama-sama.

Pengaruh Literasi Zakat dan Religiusitas terhadap Kepatuhan Membayar Zakat Pertanian: Studi Kasus Kec. Pitu Riawa Kab. Sidenreng Rappang Hikmah, Nur; Anwar, Nurfiah; Katman, Muhammad Nasri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i1.405

Agriculture zakah is one of the obligations of a Muslim if their agricultural products have reached the nisab and haul. Pitu Riawa District is one of the areas with a fairly high level of paddy production. However, the realization of the collection of agricultural zakah is still very low. This study aims to determine the effect of zakah literacy and religiosity on obedience in paying zakah for agriculture communities in Pitu Riawa District, Sidenreng Rappang Regency. This research is quantitative. The research subjects were farmers in Pitu Riawa District, Sidenreng Rappang Regency, with a total sample size of 100 respondents using a purposive sampling technique. Data collection techniques using a closed-ended questionnaire The data analysis uses multiple linear regressions. The results showed that zakah literacy and religiosity had a positive and significant effect on compliance with paying zakah for agriculture in the Pitu Riawa District, Sidenreng Rappang Regency. Keywords: Zakah literacy; Religiosity; Obedience; Agriculture Zakah.

Pengaruh Sertifikasi Halal dan Izin Edar BPOM terhadap Minat Beli Kosmetik pada Mahasiswi Lestari, Mega; Parakkasi, Idris; Katman, Muhammad Nasri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.633

Whether we realize it or not, in everyday life, women's needs can’t be separated from cosmetics and other beauty products to support their appearance. The increasing public interest in beauty trends encourages the cosmetic industry to develop rapidly. The desire of women to always look beautiful invites actors who are not responsible for creating or trading cosmetics that do not meet the circulation regulations. Basically, this research was conducted with the aim of knowing the effect of halal certification and BPOM distribution permit on the buying interest of female students. This study uses descriptive analysis techniques with a quantitative approach. The population in this study were students of the Faculty of Economics and Islamic Business, Alauddin State Islamic University, Makassar. In determining the sample using the formula from Krijie and Morgan with a total sample of 336 respondents. IBM Statistics SPSS 25 was used as the data analysis method in this study. From the research process, it was found that halal certification had an effect on student cosmetic buying interest. Meanwhile, the distribution permit of BPOM also influences the cosmetic buying interest of female student. Keywords : Halal certification, BPOM Circulation Permit, Buying Interest, Cosmetics.

Form Of Implementation Of Good Corporate Govarnance Principles At Laznas Wahdah Inspiration Ramadan, Muhammad Fajar; Busyairi, Ahmad; Sirajuddin, Sirajuddin; Kara, Muslimin; Anwar, Nurfiah; Muin, Rahmawati; Katman, Muhammad Nasri
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

Analytical Hierarchy Process (Ahp) Pada Pengambilan Keputusan Memilih Lembaga Amil Zakat Katman, Muhammad Nasri; Patika Sari, Wiwi Marlina; Damaiyanti, Parhana; Sofyan, A. Syathir; Sudirman, Sudirman
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4145

This research aims to assist muzakki in making decisions when choosing a zakat amil institution using the Analytical Hierarchy Process (AHP) method. Zakat amil institutions are organizations formed by the community with the responsibility of collecting, distributing, and utilizing zakat funds. Many zakat amil institutions currently create confusion for muzakki when deciding where to fulfill their zakat obligations. In this research, the criteria used for selecting a zakat institution include Service Quality, Credibility, Transparency, Accountability, and Legal Compliance. The research results provide information in the form of rankings or priority orders of alternative choices of Zakat Amil Institutions, based on the comparison of alternative values using the Analytical Hierarchy Process. The simulation results reveal the priority order of alternatives with Laz IZI scoring 0.285 or 28.5%, Laz Dompet Dhuafa with 0.278 or 27.8%, Laz BMM with 0.244 or 24.4%, and finally, Laz Al-Azhar with 0.194 or 19.4%.

Pengaruh Literasi Zakat dan Religiusitas terhadap Kepatuhan Membayar Zakat Pertanian: Studi Kasus Kec. Pitu Riawa Kab. Sidenreng Rappang Hikmah, Nur; Anwar, Nurfiah; Katman, Muhammad Nasri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i1.405

Agriculture zakah is one of the obligations of a Muslim if their agricultural products have reached the nisab and haul. Pitu Riawa District is one of the areas with a fairly high level of paddy production. However, the realization of the collection of agricultural zakah is still very low. This study aims to determine the effect of zakah literacy and religiosity on obedience in paying zakah for agriculture communities in Pitu Riawa District, Sidenreng Rappang Regency. This research is quantitative. The research subjects were farmers in Pitu Riawa District, Sidenreng Rappang Regency, with a total sample size of 100 respondents using a purposive sampling technique. Data collection techniques using a closed-ended questionnaire The data analysis uses multiple linear regressions. The results showed that zakah literacy and religiosity had a positive and significant effect on compliance with paying zakah for agriculture in the Pitu Riawa District, Sidenreng Rappang Regency. Keywords: Zakah literacy; Religiosity; Obedience; Agriculture Zakah.

Pengaruh Sertifikasi Halal dan Izin Edar BPOM terhadap Minat Beli Kosmetik pada Mahasiswi Lestari, Mega; Parakkasi, Idris; Katman, Muhammad Nasri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.633

Whether we realize it or not, in everyday life, women's needs can’t be separated from cosmetics and other beauty products to support their appearance. The increasing public interest in beauty trends encourages the cosmetic industry to develop rapidly. The desire of women to always look beautiful invites actors who are not responsible for creating or trading cosmetics that do not meet the circulation regulations. Basically, this research was conducted with the aim of knowing the effect of halal certification and BPOM distribution permit on the buying interest of female students. This study uses descriptive analysis techniques with a quantitative approach. The population in this study were students of the Faculty of Economics and Islamic Business, Alauddin State Islamic University, Makassar. In determining the sample using the formula from Krijie and Morgan with a total sample of 336 respondents. IBM Statistics SPSS 25 was used as the data analysis method in this study. From the research process, it was found that halal certification had an effect on student cosmetic buying interest. Meanwhile, the distribution permit of BPOM also influences the cosmetic buying interest of female student. Keywords : Halal certification, BPOM Circulation Permit, Buying Interest, Cosmetics.

Persepsi Nasabah Terhadap Mekanisme Pelelangan Barang di PT.Gadai Syariah Solusi Makassar: Studi Kasus PT.Gadai Syariah Solusi Makassar St. Fauziah Anwar; Sirajuddin, Sirajuddin; Muslihati, Muslihati; Katman, Muhammad Nasri
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5364

This study aims to analyze customer perceptions of the auction mechanism at Gadai Syariah Solusi Makassar. With the increasing number of customers involved in the auction process, it is important to understand how they perceive the effectiveness, transparency, and satisfaction with the service. The method used was qualitative research, collecting data from several customers at Gadai Syariah Solusi Makassar. The results indicate that the majority of customers are dissatisfied with the auction mechanism, but some understand and accept it during the auction process. Thus study is expected to provide recommendations for improving the effectiveness of pawnshop staff in providing customers with an understanding of the auction mechanism at Gadai Syariah Solusi Makassar, making it more user-friendly and transparent, thus increasing customer comfort and confidance in their transaction.

Pendayagunaan Zakat Produktif: Solusi Dalam Memberantas Kemiskinan Umat (Studi Pada Lapak Berkah Binaan IZI Makassar) Sudirman; Muhammad Nasri Katman; Alimuddin; Darwis Said; Muhammad Febriansyah
LAA MAISYIR: Jurnal Ekonomi Islam Vol. 12 No.2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v12i2.61859

This study aims to analyze the model of productive zakat utilization implemented by the Indonesian Zakat Initiative Makassar in empowering the economic capacity of mustahiq within the Lapak Berkah group. The study employs a qualitative approach using a case study method. Data were collected through in depth interviews with program managers, facilitators, and mustahiq, complemented by field observations and a review of relevant program documentation. Data analysis was conducted qualitatively through an iterative and continuous process involving data reduction, data display, and conclusion drawing. The findings indicate that the utilization of productive zakat by IZI Makassar is implemented through a series of systematic stages, including the assessment of prospective mustahiq, the phased distribution of business capital assistance, business mentoring and entrepreneurship training, monitoring and evaluation of business development, and religious guidance. Qualitatively, this utilization model is considered effective in enhancing the economic capacity of mustahiq, as reflected in positive developments in business performance, increased turnover, expansion of marketing networks, strengthening of working capital, and heightened awareness as well as capacity to contribute infaq. These findings affirm that productive zakat has significant potential as an instrument for community economic empowerment. However, its effectiveness is highly contingent upon the quality of mentoring, program sustainability, and the readiness of mustahiq to manage their businesses independently.

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