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All Journal Jurnal Pendidikan Sosiologi dan Humaniora Jurnal Mirai Management Jurnal Ilmiah Ekonomi Islam DIKTUM: Jurnal Syariah dan Hukum AL-MAIYYAH Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Istiqro' Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Jurnal Hukum Ekonomi Syariah Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Review Pendidikan dan Pengajaran (JRPP) Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Ulumuddin : Jurnal Ilmu-ilmu Keislaman Jurnal Riset Bisnis dan Manajemen Journal of Economic, Public, and Accounting (JEPA) Jurnal Ilmu Manajemen Profitability Al-MAIYYAH : Media Transformasi Gender dalam Paradigma Sosial Keagamaan Economics and Digital Business Review El-kahfi : Journal of Islamic economics International Journal of Health, Economics, and Social Sciences (IJHESS) SOCIAL : Jurnal Inovasi Pendidikan IPS Jurnal Ar-Ribh Jurnal Ekonomi dan Bisnis INVOICE : JURNAL ILMU AKUNTANSI Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Banco: Jurnal Manajemen dan Perbankan Syariah Balanca : Jurnal Ekonomi dan Bisnis Islam Jurnal Riset Ilmu Ekonomi dan Bisnis Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Golden Ratio of Data in Summary DIKTUM: JURNAL SYARIAH DAN HUKUM Moneta: Jurnal Manajemen & Keuangan Syariah Economos : Jurnal Ekonomi dan Bisnis Ekalaya : Jurnal Ekonomi Akuntansi Al Rikaz : Jurnal Ekonomi Syariah RESLAJ: Religion Education Social Laa Roiba Journal Sipakainge: Inovasi Penelitian, Karya Ilmiah, dan Pengembangan JER Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Islamic Financial And Accounting Review Jurnal of Islamic Economic Studies Balance: Jurnal Ekonomi Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam
Syahriyah Semaun, Syahriyah
Institut Agama Islam Negeri Parepare
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Penerapan Sharia Entreprise Theory Dalam Corporate Social Responsibility Terhadap Kinerja Perusahaan di Bank Muamalat Cabang Parepare Dewi, Citra; Syahriyah Semaun; Damirah; Muliati; Andi Bahri. S
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.996

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Sharia Enterprise Theory pada Corporate Social Responsibility terhadap kinerja perusahaan di bank muamalat Cabang parepare. penelitian ini menggunakan metode penelitian deskriptif kualitatif. Penelitian kualitatif merupakan penelitian yang dalam proses hingga menghasilkan suatu temuan tidak menggunakan prosedur statistik atau bentuk penghitungan. Jenis penelitian yang dilakukan yaitu penelitian lapangan (field research). Berdasarkan hasil wawancara beberapa narasumber yang terkait, diperoleh hasil penelitian menunjukkan bahwa Bank muamalat parepare menyalurkan dana CSR kepada lembaga baitul mall mumalat. Lembaga ini merupakan lembaga yang menghimpun semua dana-dana sosial yang berasal dari bank muamalat, namun dana-dananya juga dapat bersumber dari lembaga lain. Baitul mall muamalat memiliki wewenang penuh terhadap dana-dana sosial yang dihimpun hingga pada penyaluran dananya. Pihak bank muamalat hanya memiliki wewenang mengawasi hingga ikut serta dalam penyaluran dana CSR yang dibawahi oleh lembaga Baitul Mall Muamalat.
Critical Study on Bekerja Program Implementation as Economic Empowerment: Sharia Economic Perspective H, Muh Ilyas; Idris, Mahsyar; Semaun, Syahriyah; Ali, St Nurhayati; Damirah, Damirah
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 1 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v12i1.11021

Abstract

The research aims to assess BEKERJA program's effectiveness in reducing poverty in Salutambung Village by providing farm animals. It evaluates the program's impact on economic empowerment, food security, and its alignment with Islamic economic principles, while addressing challenges like resource misallocation and dependency. The research methodology involves qualitative analysis to evaluate the program's impact in Salutambung Village through interviews and observations as field research. Data collection includes examining economic empowerment, food security, collaboration with Social Affairs Department, and alignment with Islamic economic principles. The study concludes that the BEKERJA program effectively reduces poverty by providing livestock to needy households, enhancing economic empowerment and food security. The program's collaboration with the Social Affairs Department has improved community welfare and economic conditions. However, some social assistance programs, including BEKERJA, face challenges such as resource misallocation and lack of technical support. The research lacks analysis that could contribute to further improving BEKERJA program
The Impact of Productive Zakat on Improving the Welfare ofMustahik Micro EnterprisesAt the National ZakatAmil Agency (BAZNAS) Parepare City Rachman, Mawaddah; Semaun, Syahriyah; Suarning, Suarning; Mahsyar, Mahsyar; Zubair, Muhammad Kamal
Jurnal Ar-Ribh Vol. 7 No. 1 (2024): April 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v7i1.13911

Abstract

This  researchaimsto  analyze  the  methods  and  effect  of  effective  zakat  on  improving  the  welfare  of  mustahik  micro  groupsat  the Parepare metropolis country  wide  Zakat  Amil  organization.  This  studieschanged  intoexecuted  to  BAZNAS  leaders  to  find  outproductive  zakat  tactics,  even  as  to  mustahik  to  find  out  the  impact  on  improving  the  welfare  of  mustahik  micro-firms.  by  way  ofusing  qualitative  studiesmethods  and  subjectresearchtypes,  as  well  asthe  use  of  a  case  take  a  look  atresearchtechnique.  The statisticsobtainedmay  be  concluded  that  commercial  enterprise  capital  from  effective  zakat  given  to  mustahik  can  enhance  the  welfare  of  mustahik  micro-businesses.  the  extent  of  mustahik  welfare  is  seen  from  al-Ghazali's  approach,  particularly  welfare  primarily  based  on  ad-Diin,  an-Nafs,  al-Aql,  an-Nahl,  and  al-Mall.
Peran Akuntansi Zakat terhadap Transparansi dan Akuntabilitas di Lembaga Amil Zakat Muhammadiyah Kota Parepare Nurhamida; Idris, Mahsyar; Semaun, Syahriyah
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1148

Abstract

This research employs a qualitative, descriptive research approach. The primary data sources consist of employees from LAZISMU Parepare City and representatives of the muzakki, while secondary data include necessary documents from LAZISMU Parepare City. The researcher, assisted by interview guides, documents, and a mobile phone for documentation and recording processes, acts as the research instrument. The research findings indicate that (1) LAZISMU Parepare City has been following PSAK No. 109 in its accounting processes as instructed by LAZISMU Central. Despite not yet adopting the latest revisions of PSAK No. 109 in its financial reporting process, LAZISMU Parepare City is committed to implementing the revised PSAK No. 109 in the near future. (2) In efforts to enhance transparency and accountability, LAZISMU has reported its financial statements to internal stakeholders, including muzakki who are civil servants, and has undergone audit processes by both external auditors and the Ministry of Religious Affairs. However, LAZISMU Parepare City has not reported its financial statements to external parties, particularly the wider community and non-civil servant muzakki. (3) The compliance of LAZISMU Parepare City's financial statements with Sharia principles outlined in Surah Al-Baqarah: 282 meets the criteria, as confirmed by the Sharia compliance audit conducted by the Ministry of Religious Affairs. Nevertheless, certain points in the process need to be adjusted to align with the current conditions of Parepare City.
Critical Study on Bekerja Program Implementation as Economic Empowerment: Sharia Economic Perspective H, Muh Ilyas; Idris, Mahsyar; Semaun, Syahriyah; Ali, St Nurhayati; Damirah, Damirah
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 1 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v12i1.11021

Abstract

The research aims to assess BEKERJA program's effectiveness in reducing poverty in Salutambung Village by providing farm animals. It evaluates the program's impact on economic empowerment, food security, and its alignment with Islamic economic principles, while addressing challenges like resource misallocation and dependency. The research methodology involves qualitative analysis to evaluate the program's impact in Salutambung Village through interviews and observations as field research. Data collection includes examining economic empowerment, food security, collaboration with Social Affairs Department, and alignment with Islamic economic principles. The study concludes that the BEKERJA program effectively reduces poverty by providing livestock to needy households, enhancing economic empowerment and food security. The program's collaboration with the Social Affairs Department has improved community welfare and economic conditions. However, some social assistance programs, including BEKERJA, face challenges such as resource misallocation and lack of technical support. The research lacks analysis that could contribute to further improving BEKERJA program
Implementasi Kebijakan Pengelolaan Retribusi Pasar dalam menunjang pendapatan asli daerah di Pasar Kampiri Kecamatan Pammana Kabupaten Wajo Darmawati; Damirah; Adani S, Andi Putri Zahirah; St. Nurhayati; Semaun, Syahriyah
BANCO: Jurnal Manajemen dan Perbankan Syariah Vol 6 No 1 (2024): Banco: Jurnal Manajemen dan Perbankan Syariah
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/banco.v6i1.7633

Abstract

Abstrak Tesis ini membahas tentang bagaimana pelaku usaha dan pengelolaan retribusi pasar dapat mengoptimalkan penerimaan/pendapatan yang di terima sehinggah retibusi pasar dapat menunjang endapatan Asli Daerah (PAD) dengan menyesuaikan kebijakan-kebijakan yang ada, Hal ini didasari pada retribusi di pasar Kampiri belum terpenuhi sehinggah membutuhkan pengimplementasian kebijakan terhadap pembayaran retibusi pasar Kampiri yang akan meningkatkan Pendapatan Asli Daerah (PAD). Permasalahan utama dalam penelitian ini adalah (1) Bagaimana sistem pengelolaan retribusi dalam menunjang Pendapatan Asli Daerah (PAD) (2) Bagaimana bentuk implementasi kebijakan pengelolaan Pendapatan Asli Daerah (PAD) lewat retribusi pasar Kampiri.Metode penetilian menggunakan jenis penilitian kualitatif dan pendekatan penelitian menggunakan studi kasus. Suber data adalah pelaku uaha dan Dinas Pengelolaan Retribusi; alat pengumpulan data yaitu pedoman wawancara; Teknik pengumulan data adalah observasi, wawancara dan dokumentasi; dan pengujian keabsahan data menggunakan Teknik trangulasi.Hasil penelitian: (1) Sistem pengelolaan retribusi pasar Kampiri yaitu: (a) Subjek/Objek retribusi memiliki 466 fasiitas yang disediakan (b) Tarif Retribusi pasar Kampiri diseduaikan dengan Peraturan DaerahKabupaten Wajo Nomor 1 Tahun 2021 pelaku usaha mematuhi tarif retribusi (c) Sistem Pemungutan Retribusi yang dilakukan oleh kolektor pasar ialah memberikan karcis kepada pedagang menandakan pedagang tersebut telah membayar retribusi. (2) Upaya pemerintah dalam meningkatkan Pendapatan Asli Daerah (PAD) dengan menyesuaikan Peraturan Daerah Kabupaten Wajo Nomor 1 Tahun 2021tentang Pelayanan Retribusi Pasar (a) Memperkuat basis penerimaan,memberikan tempat bagi pedgang, (b) Memperkuat proses pemungutan, penyesuaian tarif retribusi, (c) Peningkatan pengelolaan, meningkatkan pengelolaan retibusi pasar, (d) Meningkatkan pengawasan guna memperbaiki proses pemungutan, (f) Menignkatkan kesadaran wajib retribusi, memberikan pembinaan kepada pedagang agar melakukan pembayaran retribusi tepat waktu. Hasil analisis meunjukkan retribusi pasar di pasar Kampiri dapat menunjang Pendapatan Asli Daera (PAD) jika pedagang memenuhi tempat yang telah disediakan serta pembayaran retribusi dilakukan secara tepat sesuai aturan pemerintah. Kata Kunci: Kebijakan, Pendapatan Asli Daerah (PAD) dan Retribusi Pasar
RESPON GURU SMA NEGERI PAREPARE TERHADAP PRODUK BANK SYARIAH INDONESIA CABANG PAREPARE Bunga, Purnamasari; Darmawati, Darmawati; Semaun, Syahriyah; Muliati, Muliati; bahri S, andi; Musmulyadi, Musmulyadi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1599

Abstract

This thesis discusses the response of high school teachers in Parepare to the products offered by the Indonesian Sharia Bank (BSI) Parepare branch. The purpose of this study is to identify the types of BSI products used by high school teachers in Parepare, to analyze their responses to these products, and to examine the factors influencing their responses. The research method employed is qualitative, with a phenomenological approach used to describe the phenomena observed in the field. The study involved 15 informants, and data were collected through observations, interviews, and documentation. The data were then analyzed to present findings and draw conclusions. The results of this study indicate that 1) The types of BSI products used by high school teachers in Parepare include Wadi’ah financing principles, credit products, as well as other Islamic banking services such as savings, financing, and investments, all of which are in accordance with Sharia financial principles. 2) The response of high school teachers in Parepare to the products offered by the BSI Parepare branch varies, but generally shows a positive acceptance. Teachers tend to use BSI products, indicating trust and alignment with the Sharia values they seek. 3) The factors influencing the response of high school teachers in Parepare to BSI products include individual understanding and awareness of Sharia financial principles, personal knowledge, and value considerations. Teachers tend to choose BSI products based on internal deliberations and personal choices, rather than external factors such as recommendations from others.
Factors Influencing Consumptive Behavior of Students of UPT SMA Negeri 5 Parepare Nurhamida, Nurhamida; Semaun, Syahriyah; Firman, Firman; Suarning, Suarning; Damirah, Damirah
Jurnal Ilmu Manajemen Profitability Vol. 8 No. 2 (2024): AGUSTUS 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v8i2.13648

Abstract

A description of the consumer behavior of SMA Negeri 5 Parepare students is the aim of this research. Consumer behavior is the dependent variable, and financial literacy, hedonic lifestyle, and social environment are factors that influence it. Field research is a type of research whose research method uses quantitative descriptive research. The total population was 387 people, and 80 samples were taken. Questionnaires are used in research to obtain data. The research results show: Based on the results of the t test, it shows that there is an influence between Financial Literacy and Consumptive Behavior with a value of 0.000 < 0.05, so H1 is accepted. There is an influence of Lifestyle on Consumptive Behavior with a value of 0.001 < 0.05, so H2 is accepted. Furthermore, there is no influence between the Social Environment and Consumer Behavior with a value of 0.115 > 0.05, so H3 is rejected. Furthermore, the variable that most dominantly influences Consumptive Behavior is the Financial Literacy variable with a value of 0.868.
Implementation of Good Corporate Governance towards Productive Zakat Distribution at BAZNAS Kab. Majene (Sharia Economic Review) Irmawati, Irmawati; Darmawati, Darmawati; Semaun, Syahriyah; Muliati, Muliati; Damirah, Damirah
Jurnal Ilmu Manajemen Profitability Vol. 9 No. 1 (2025): FEBRUARY 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v9i1.15371

Abstract

This research analyzes the implementation of Good Corporate Governance towards the distribution of productive zakat in BAZNAS Kab. Majene (Sharia Economic Review). The aim of this research is to determine the productive zakat distribution system, the implementation of Good Corporate Governance and an overview of sharia economics at BAZNAS Kab. Majene. The research method used is a qualitative method. The research results show that (1). Management of productive zakat funds goes through the stages of planning, implementation, control (evaluation), reporting and accountability. Collecting productive zakat funds at BAZNAS BAZNAS Majene Regency is through socialization, forming zakat collection or payments that do not yet use application features to facilitate transactions between Muzakki and zakat Amil so that zakat Amil still use a manual system. (2). BAZNAS Kab. Manjene has implemented the principles of good corporate governance in the distribution of zakat funds. BAZNAS District. Manjene routinely provides open financial reports to the muzakki, divides the organizational structure and assigns tasks according to areas of expertise, zakat distribution is in accordance with the institutions responsible for the muzakki and the needs of the mustahik. (3). Distribution of productive zakat at BAZNAS Kab. In carrying out its duties, Manjene has implemented GCG, carried out its duties honestly, responsibly, disciplined and sincere, these characteristics are a description of the characteristics of tabligh, trust, fatonah and siddiq. The distribution of professional zakat is not fully in accordance with the Qur'an because it is mostly distributed to the poo.
Comparative Analysis of Bank Soundness Levels Using the RGEC Method at PT. Bank Muamalat and PT. Indonesian Sharia Bank Nurfadillah, Nurfadillah; S, Andi Bahri; Damirah, Damirah; Semaun, Syahriyah; Muliati, Muliati
Jurnal Ilmu Manajemen Profitability Vol. 9 No. 1 (2025): FEBRUARY 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v9i1.17353

Abstract

Comparison between the health levels of Bank Muamalat , a national private bank, and Bank Syariah Indonesia, a state-owned enterprise, is based on their published 2022 annual financial statements. This study aims to assess the financial health of both banks and compare their health levels using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital). The research employs a quantitative approach with a comparative field research type, focusing on financial health by analyzing financial performance in 2022 through the RGEC method. This study uses secondary data sourced from the 2022 annual reports of both banks, published by the Financial Services Authority (OJK). The findings indicate that Bank Muamalat performed well in liquidity and capital but needs improvement in profitability, particularly in return on assets. The composite rating for Bank Muamalat in 2022 was 68.57%, placing it in the PK-3 category, meaning it is 'Quite Healthy.' Bank Syariah Indonesia exhibited excellent performance in risk profile, capital, and operating margins. Its composite rating in 2022 was 74.28%, classifying it under the PK-2 category, meaning it is 'Healthy.' The different composite rankings suggest variations in financial health between the two banks. Future research is recommended to incorporate additional assessment factors and continue using the RGEC method to provide a more comprehensive evaluation of bank health.
Co-Authors Abdul Hamid Abdullah Fauzan Adani S, Andi Putri Zahirah Ade Hastuti Ahmad Dzul Ilmi Syarifuddin Ainul Fatha Isman Akbar, Muh. Ali Wardani Ali, St Nurhayati Alifkah, Ayu Amin, Sitti Jamilah Aminah, St An Ras Try Astuti Andi Bahri S Andi Bahri, Andi Andi Bahri. S Andi Muhammad Fawzy Ramadhan Anggi, Anggeryani Syam Arqam Arqam, Arqam Asia, Nurul Astuti, An Ras Try Ayu, Sinar Bahri. S, Andi Bunga, Purnamasari Cahya, Nilam Cakrah, Yuyun Andira Citra Dewi Damirah Damirah Damirah Damirah Damirah Damirah Damirah DAMIRAH DAMIRAH, DAMIRAH Darmawati Darmawati Darmawati Darmawati Darmawati Darwis Darwis Darwis Dewi Setiyawati Dewintara, Eka Emily Nur Saidy Fadhliyah Ulfah Rustan Fatmawati, Fatmawati Firman Firman Firman Frihatni, Andi Ayu Gusnawati Nurbaba Gustia H, Muh Ilyas Hannani Hikmawati hilda, Evi Andriana Hj. St Nurhayati Husnul Khatimah Husnur Raja' Idris, Mahsyar Imamah, Ayu Nur Irmawati Irmawati Islamul Haq Islamulhaq, Islamulhaq Isma Wulandari Pryatna Jumaini. S, Jumaini. S Juneda Juneda Juneda, Juneda Kamal Zubair, Muhammad Kartika Sabir Kurniawan, Andis lukman, nurhidaya M. Rafly Al Farezy Arif Mahsyar , Mahsyar Mahsyar, Mahsyar Marhani Marhani MARIA BINTANG Minhajuddin Madi Moh. Yasin Soumena Muh. Ahsan Kamil Muhammad Ilham Muhammad Kamal Zubair Muhammad Kamal Zubair Muhammad Kamal Zubair, Muhammad Kamal Muhammad Rusydi Navri Muhammad Said Muhammad Suras Muhammadun , Muzdalifah Muliati Muliati Muliati Muliati, Muliati Mulyadi, Mus Murhim, Murhim Musakkir , Musakkir Musdalifah Musdalifah Musmulyadi Musmulyadi Musmulyadi, Musmulyadi Musyarif Musyarif, Musyarif Muzdalifah Muhammadun Muzdalifah Muhammadun Muzdalifah Muhammadun, Muzdalifah Nurfadilah Sindika Sari Nurfadillah Nurfadillah Nurhamida Nurhamida, Nurhamida Nurhayati, St. Nurjannah Nurjannah Patmawati, Andi Kiki Putri, Winda Reskiyan Rachman, Mawaddah Rahim, Rahmatika Rahman Rahman Rahmatillah, Sri Fatimah Rasyid, Siti Rasyid, St. Cheriah Ridlo, Muhammad Rasyid Rini Purnamasari, Rini Riska Rismah Rukiah Rukiah Rusanda, Risman S, Andi Bahri Sadli, Nurhemifitrah SAHABUDDIN SAHABUDDIN Sahara, Ira Sardia Sarmila, Sarmila Siti Nuraeni Sitti Aminah Sitti Jamilah Amin Sri Fatimah Rahmatillah St Aminah St. Aminah St. Aminah St. Nurhayati St. Nurhayati Suarning Suarning, Suarning Sumi Susianti, Susianti Umar, Umrah Yani Wahyuni, A Widodo, Uun Purwati Wisnu Wardana, Wisnu Zyahratul Wilda