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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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.249 KB) | DOI: 10.57151/jeko.v1i2.55

Abstract

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.
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

Abstract

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.
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

Abstract

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 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1525.252 KB) | DOI: 10.47467/manageria.v3i2.2471

Abstract

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