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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 Al-Musthofa: Journal of Sharia Economics 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 Journal of Social And Economics Research Jurnal Ekonomi dan Binsis Return : Study of Management, Economic and Bussines Investama : Jurnal Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Bangsa Indonesia Journal Of Zakat and Waqf Asian Journal of Islamic Studies and Da'wah GEMBIRA (Pengabdian Kepada Masyarakat) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At Tawazun Jurnal ekonomi Islam JUAN: Jurnal Pengabdian Nusantara Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital 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 QAWIUN : Jurnal Penelitian dan Pengabdian Masyarakat Syattar; Studi Ilmu-Ilmu Hukum dan Pendidikan
Muhammad Nasri Katman
Universitas Islam Negeri Alauddin Makassar
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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN RASIO EFISIENSI PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA MAKASSAR PERIODE 2016-2021 Muhammad Ilham; Rahman Ambo Masse; Muhammad Nasri Katman
SYATTAR Vol. 4 No. 1 (2023): Jurnal Syattar: Jurnal Ilmu-Ilmu Hukum dan Pendidikan
Publisher : Fakultas Agama Islam, Universitas Muhammadiyah Buton

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

Abstract

Tujuan penelitian ini adalah untuk mengetahui pertumbuhan, penghimpunan, dan penyaluran dan kinerja keuangan Badan Amil Zakat Nasional (BAZNAS) Kota Makassar periode 2016-2021. Penelitian ini menggunakan pendekatan kualitatif deskriptif yakni penelitian yang diarahkan untuk memberikan fakta atau peristiwa secara sistematis dan tepat. Berdasarkan penelitian terhadap karakteristik penduduk atau wilayah tertentu, diperoleh hasil bahwa peningkatan penghimpunan BAZNAS Kota Makassar sudah baik menurut rasio pertumbuhannya. Dengan demikian, secara umum dapat dikatakan bahwa menjadi cukup baik. Hal ini menunjukkan bahwa pertumbuhan koleksi pada tahun 2018 mengalami peningkatan. Kemudian pertumbuhan penyaluran BAZNAS Kota Makassar secara keseluruhan dapat dikatakan sangat baik. Hal ini dapat dianalisa melalui adanya peningkatan dana yang sangat signifikan bila dibandingkan dengan tahun sebelumnya. Demikian pula halnya dengan kinerja keuangan BAZNAS Kota Makassar yang diukur dengan rasio efisiensi, dapat dikatakan bahwa secara umum cukup efisien. Hal ini tercermin dalam rasio peghimpunan yang dapat dikatakan sangat efisien. Sedangkan rasio sumber daya manusia (SDM), biaya operasional, dan total hak amil dapat dikatakan belum efisien
PENGARUH SIKAP DAN KONTROL PERILAKU TERHADAP KEPUTUSAN MUZAKKI DALAM MEMBAYAR ZAKAT DI BAZNAS KABUPATEN POLEWALI MANDAR DENGAN NIAT SEBAGAI VARIABEL INTERVENING Ulfa Sari; Muhammad Nasri Katman; Trisno Wardy Putra
AT TAWAZUN: Jurnal Ekonomi Islam Vol 6 No 1 (2026): April
Publisher : Universitas Islam Negeri Alauddin Makassar

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

Abstract

Zakat merupakan salah satu instrument yang dapat mengatasi permasalah ketimpangan pendapatan di Indonesia, namun masih terjadi ketimpangan antara potensi dan realisasi yang terjadi dimasyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh sikap dan kontrol perilaku terhadap keputusan muzakki dalam membayar zakat di BAZNAS Kabupaten Polewali Mandar dengan niat sebagai variabel intervening. Pendekatan penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada 100 responden yang merupakan muzakki aktif di wilayah tersebut. Analisis data dilakukan menggunakan model Structural Equation Modeling (SEM) dengan bantuan aplikasi SmartPLS 4.1.9 Hasil penelitian menunjukkan bahwa sikap berpengaruh positif dan signifikan terhadap niat, begitu pula kontrol perilaku yang berpengaruh signifikan terhadap niat. Selanjutnya, niat terbukti berpengaruh positif dan signifikan terhadap keputusan muzakki dalam membayar zakat. Niat juga mampu memediasi pengaruh sikap dan kontrol perilaku terhadap keputusan muzakki. Temuan ini mendukung teori perilaku terencana (Theory of Planned Behavior) dan memberikan implikasi bagi BAZNAS dalam menyusun strategi peningkatan partisipasi zakat dengan memperhatikan pembentukan sikap positif dan pemberdayaan kontrol perilaku muzakki.
Co-Authors -, Suarni A. Syatir Sofyan Abdul Rahman Ade Citra Wahyuni Adhe Syafutra S Aditya Yuztizio agnia kamila arifuddin Ahmad Busyairi Ahmad Busyairi, Ahmad Ahmad Fayis Mahendra Ahmad Raenaldy Ahmad Rizieq Paweloi Ainun Vhadila Karim Akramunnas Akramunnas Ali Mu’min Alimuddin Ambo Asse Amilia Putri Andi Arham Al Azim Andi Syathir Sofyan Andi Wihdayanti Andita Nur Fadila Anugrah Musakkir Aqil Anhar Arwin Arwin Aswar, Muh. Ayu Andi Sri Rahayu Ayu Ruqayyah Yunus Bahruddin bahrun, sriwahyuni Damaiyanti, Parhana Darwis Said, Darwis Dayangku Nurul Aqilah Eka Rezky Afriani Marsya Handa Faqih Naswan Faradilla Sinta Fathurrahman Fathurrahman Fathurrahman Faturrahman Faturrahman Firmansyah Harahap, Burhanuddin Hidayatullah, Agung Idris Parakassi Idris Parakkasi Indra Saputra Indrawati, Ria irda husnul khotimah Islamyanti, Nur ISMAIL HASAN Ismail Hasang Ismail Hasang Isman, Ainul Fatha Isnaeni T Jumarni Jumarni Khairunnisa L, Nurliana Larasati, Dwi Ananda Lisda, Lisda Luthfiah Nurramadhani Gaffar Magfira Ramadhani Maqvira Azzahra Arfandi Mega Lestari Moh Al Fatih Muh Rasul Pradana Muh. Furqan Arajab Muh. Rafli Maulana Muhammad Fajar Ramadan Muhammad Febriansyah Muhammad Ilham Muhammad Ilham SN Muhammad Iqram Muhammad Nur Muhammad Nur Muhammad Syaswan Mukhtar Lutfi Muslihati Muslihati Muslihati Muslihati Muslimin Kara Mutia Ramadhana Mutmainnah Iin Nasir Hamzah Nela Novyanti Nilfah Nur Ahmad Ihsan Nur Amalia Nur Asyah Muhtar Nur Hikmah Nur Hikmah Nur Lailatul Qadriani Nur Rokhmah Sr Sidha Nur Safitri 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 Raisya Defriani L Ramadan, Muhammad Fajar Rian Rahmat Hidayat Riyyun Sahlul Khuluqi Roby Aditiya Roby Aditya Rosmayasari, Rosmayasari Salju Salju, Salju samusiah, samusiah Sinta, Faradilla Sirajuddin Sirajuddin Sirajuddin Siskawati Sri Aulia St. Fauziah Anwar Suci Septiani Sucianti Sucianti Sudirman Sudirman Sudirman Sulpiani Sulpiani Syamsul Maarif Syarifuddin Syarifuddin Tamami, Ahmad Tri Ariyanti Saputri Trisno Wardy Putra Ulfa Sari Wan Zulkiffli, Wan Farha binti Widia Lestari Winda S Zulfatul Munawwarah