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All Journal community: Pengawas Dinamika Sosial Musamus Journal of Economics Development SYARIAH: Journal of Islamic Law GLOSSARY
Ismail Ismail
Universitas Musamus
Religion Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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TELA’AH TERHADAP IMPLEMENTASI METODE PENENTUAN NISAB ZAKAT PROFESI DI KEMENTERIAN AGAMA KABUPATEN BONE, SULAWESI SELATAN Ismail Ismail; Parman Parman; Adi Maulana Rachman
SYARIAH: Journal of Islamic Law Vol 5, No 1 (2023)
Publisher : STISNU Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sy.v5i1.648

Abstract

District religion Bone. The purpose of this research is to find out the method of determining the professional zakat nisab at the Ministry of Religion, Kab. Bone then compares the theory of characters, and draws a conclusion that whose opinion has been used. And the next use is to find out how the implementation of the professional zakat nisab method is carried out at the district ministry of religion. Bone. The research in the form of this thesis is a type of qualitative research with a normative approach based on the opinion of the scholars. This study focuses on the method of determining the nisab of professional zakat and its implementation. The subject of this research is the Ministry of Religion, Kab. Bone and the object of this research is the professional zakat nisab method and its implementation. Data analysis in this study used comparative descriptive analysis, comparing the events in the field with the opinions of fiqh experts in terms of zakat. Based on the results of research that has been carried out on the method of determining the professional zakat nisab at the Ministry of Religion, Kab. Bone can find a conclusion that the Ministry of Religion of Bone Regency in determining the nisab of professional zakat, namely the nisab dose is 653 kg of rice with a zakat rate of 2.5% where the method used is to analogize this professional zakat on two things, namely in terms of nisab on zakat. agriculture, so that it is issued when it is received, and on money zakat in terms of the level of zakat. Bone has been transferred to the concept of infaq, by cutting the salaries of employees who are classified as capable voluntarily every month, then from the collected funds it is used to provide assistance to employees of the district ministry of religion. Bone is deemed worthy to receive it, and it is also intended for people who apply for financial assistance to the district ministry of religion office. Bone.
Analisis Laporan Keuangan Unit Pengelola Kegiatan Program Nasional Pemberdayaan Masyarakat Mandiri Pedesaan Dalam Pengukuran Profitabilitas adi maulana Rachman; ismail ismail; parman parman
Musamus Journal of Economics Development Vol 4 No 2 (2022): Musamus Jurnal Of Economics Development
Publisher : Faculty Of Economics and Business, Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/feb.v4i2.4716

Abstract

ABSTRACT The title that the author proposes in this study is "Financial Statement Analysis in Measuring Profitability Levels in the Rural PNPM Mandiri Activity Management Unit, Cinangka District, Serang Regency". measuring the level of profitability in the PNPM Mandiri Rural Activity Management Unit, Cinangka District, Serang Regency. To discuss the formulation of the problem above, in this study the author uses a descriptive research method, namely a method that describes or solves problems faced in the present. With data collection techniques documentation, interviews, observations, and literature study. With analysis techniques and the ratio of operating profit to business assets, the ratio of the rate of return on investment, and the ratio of economic profitability. The result of this research is the analysis of profitability ratios for 2013 by 3%. So the results of the study can answer the question of research problems, namely that the analysis of financial statements can be used as a tool for management to determine the level of profitability in the PNPM Mandiri Rural Activity Management Unit, Cinangka District, Serang Regency. As for reducing the decrease in the profitability ratio of the PNPM Mandiri Rural Activity Management Unit, Cinangka District, Serang Regency, efforts are made to increase revenue and reduce costs so that an increase in profit is obtained. Keywords: financial statement analysis, profitability, PNPM Mandiri Rural
Penerapan Sistem Reward dan Punishment dalam Perspektif Konsep Mashlahah Parman Parman; Ismail Ismail; Adi Maulana Rachman
Glossary : Jurnal Ekonomi Syariah Vol. 1 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Syariah (STIS) Ummul Ayman Pidie Jaya, Ace

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52029/gose.v1i2.171

Abstract

In essence, in the world of work, of course, it is very necessary for human resources who have a work ethic with high motivation to increase work productivity and as a form of real example of a commitment in order to achieve the goals that have been set. To improve and make morale (work ethic) always present and tend to grow, one of the things that is very important to pay attention to is implementing a reward and punishment system. The policy of implementing rewards and punishments is expected to be a stimulus to improve the culture of maximum performance because performance is a real behavior displayed by each employee as an achievement in accordance with his role (rights and obligations) in an agency. The concept of mashlahah is the path taken by Islamic law to implement His rules and commandments against new events that are not accommodated in the nash, as an effort to create goodness that is long-term (hereafter dimension) and short-term (worldly dimension), material and spiritual and includes collective and individual aspects. In addition, three main elements must be fulfilled, namely sharia compliance (halal causa), having benefits and bringing goodness (thayyib) in various aspects universally that do not cause harm.
Eksistensi Pemerintah Desa Menuju Entrepreneurial Government: Koperasi Merah Putih Sebagai Instrumen Pembangunan Ekonomi Masyarakat Ismail Ismail; Parman Parman; Abdullah Abdullah
Jurnal Community Vol 12, No 1 (2026)
Publisher : Prodi Sosiologi FISIP Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jcpds.v12i1.14401

Abstract

Village governments, within a special framework of autonomy, have the authority to manage local natural resources, implement development programs, and provide public services. Juridically and normatively, villages are mandated to empower communities, encourage participation, and contribute to national development based on local wisdom. The synergy between the village government and the Merah Putih Cooperative, through the application of the concept of entrepreneurial governance, is expected to encourage community economic empowerment through cooperatives. This study aims to examine the transformation process of village government management towards entrepreneurial principles by optimizing the role of the Red and White Cooperative as an instrument for village development and community empowerment. The research method used is qualitative, with an analytical descriptive approach. The study also used a literature-based method. The findings suggest that the transformation of village governance towards entrepreneurial governance characterized by innovation, tangible results, and economic empowerment can drive adaptive and innovative governance models that prioritize community economic capacity building.
Co-Authors Abdullah Abdullah Adi Maulana Rachman parman parman Parman Parman