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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam BALANCE JOURNAL Jurnal Dinamika Pengabdian (JDP) Jurnal Mirai Management Muhammadiyah International Journal of Economics and Business AkMen JURNAL ILMIAH Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal JURNAL EKONOMI SAKTI (JES) Jurnal Ilmiah Akuntansi Manajemen Ekombis: Jurnal Fakultas Ekonomi Amnesty: Jurnal Riset Perpajakan Jurnal Ilmu Manajemen Profitability BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Al-Tsarwah Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Abmas Negeri (JAGRI) Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Multidisiplin Madani (MUDIMA) Milkiyah: Jurnal Hukum Ekonomi Syariah Journal of Training and Community Service Adpertisi GIAT: Teknologi untuk Masyarakat Entrepreneurship and Small Business Research Journal of Accounting, Management, Economics, and Business Journal of Community Service (JCOS) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Indonesian Journal of Science, Technology, and Humanities Journal of Management and Innovation Entrepreneurship (JMIE) International Journal of Economic Research and Financial Accounting IJMA Journal of Islamic Economic Scholar Journal of Aswaja and Islamic Economics IECON: International Economics and Business Conference Journal on Islamic Economics, Finance, and Banking (Z-CONOMICS) Balance: Jurnal Ekonomi

Suarni, Agusdiwana

Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar, Indonesia,

Author-ID : 753166

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Performa Badan Amil Zakat selama Pandemi COVID-19, Ada yang Berbeda: Kilasan dari BAZNAS Sinjai Sulawesi Selatan Anriani .; Agusdiwana Suarni; Muhammad Khaedar Sahib
Milkiyah: Jurnal Hukum Ekonomi Syariah Vol. 2 No. 1 (2023): Milkiyah: Jurnal Hukum Ekonomi Syariah, February 2023
Publisher : Rumah Jurnal STAIN Majene

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46870/milkiyah.v2i1.242

Covid-19 pandemic creates the climate change of work in various sector, one of them is National Amil Zakat Agency (BAZNAS). This research aims to disclose the performance of BAZNAS during the pandemic. This research was conducted in the National Amil Zakat Agency (BAZNAS) office in Sinjai Regency. This type of research was qualitative with a case study method. The data collection method used was observation, interviews and documentation. The informant this research consisted of two people the executive of BAZNAS Sinjai and three people of Muzakki. The result of this research demonstrates that BAZNAS conducts the zakat pick-up service and maximizes the performance through online services within paying and collecting of zakat, infaq, and shadaqah for the Covid-19 pandemic age. In addition, strategies of campaign and communication to society is undertaken by utilizing online media platforms such as Whatsapp, Facebook, and Twitter. Over the pandemic age. The use of the platform and online service over the pandemic age actually increases the receipt of zakat, infaq, and shadaqah in BAZNAS Sinjai

Training Bisnis Model Canvas (BMC) Bagi Petani Buah Naga Masa Pandemi Covid-19 Desa Caramming Bulukumba Agusdiwana Suarni; Faidul Adzim; Muhammad Nur Abdi; Andi Arifwangsa Adiningrat
Jurnal Abmas Negeri (JAGRI) Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Desember 2020
Publisher : Sarana Ilmu Indonesia (salnesia)

Undang-Undang Nomor 6 Tahun 2014 tentang Desa, yakni partisipasi dan kemandirian menjadi dasar kegiatan Pengabdian Kepada Masyarakat (PKM). Kegiatan PKM bertujuan menggali dan memberdayakan potensi desa. Buah naga adalah salah satu produk unggulan desa Caramming, Kecamatan Bontotiro, Kabupaten Bulukumba yang berlokasi sekitar 180 Km dari Kota Makassar Sulawesi Selatan. Metode training dan pendampingan kewirausahaan dengan mengunakan metode Bisnis Model Canvas (BMC). Permasalahan utama petani buah naga adalah keterbatasan pengetahuan yang dimiliki dalam berwirausaha dan pemasaran. Dengan adanya training BMC dapat memberikan wawasan, pengetahuan, dan keterampilan bagi para petani buah naga, bagaimana buah naga yang awalnya buah naga langsung di jual oleh pedagang pengumpul yang mengambil hasil panen langsung ke kebun petani. Setelah mengikuti pelatihan, petani telah mengetahui sembilan metode di dalam BMC yakni, (1) segmentasi pelanggan (2) proposisi nilai (3) pemasaran (4) kemitraan pelanggan (5) arus pendapatan (6) sumber daya utama, (7) aktivitas utama/kunci (8) mitra utama atau rekan kerja (9) struktur biaya. PKM ini, selain memberikan training BMC, ditandatangani pula nota kesepahaman (MoU) antara pihak kampus dan Desa sehingga kegiatan ini berkelanjutan ke depannya.

Desa Siaga Covid-19 Menuju Indonesia 5.0 Dito Anurogo; Agusdiwana Suarni; Andi Weri Sompa; Abdul Rahman Rahim
Jurnal Abmas Negeri (JAGRI) Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Desember 2020
Publisher : Sarana Ilmu Indonesia (salnesia)

Di masa pandemi Covid-19, peranan desa amat vital, terutama bagi pembangunan dan perekonomian bangsa. Masyarakat bersama pemerintah, akademisi, swasta, dan industri perlu bersinergi memberdayakan potensi 83.813 desa di Indonesia. Revolusi desa terkait erat dengan digitalisasi desa. Oleh karena itu, perlu adanya platform video digital berisi konsep desa Siaga Covid-19 yang multiperspektif dari pakar lintas-multidisipliner. Tujuan kegiatan pengabdian kepada masyarakat (PKM) daring ini adalah untuk merintis referensi atau platform digital (video) paripurna tentang desa Siaga Covid-19 yang multiperspektif dan berkelanjutan. Dengan diproduksinya sebelas video di channel Youtube Kampus Desa Indonesia, diharapkan tumbuh kesadaran masyarakat dan netizen sehingga dapat memberdayakan potensi desanya menjadi desa Siaga Covid-19 sebagai pondasi dasar kejayaan Indonesia.

Pengaruh Pembiayaan Mudharabah Dan Murabahah Terhadap Profitabilitas BTM Al-Kautsar Kota Makassar 2016-2022 Andi Ulfa Ardiah Ramadhani Faisal Ulfa; Agusdiwana Suarni; Muhammad Khaedar Sahib
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 13 No. 1 (2024): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v13i1.151

Abstract— The purpose of this study was to determine theeffect of Mudharabah and Murabahah Financing on theProfitability of Baitut Tamwil Muhammadiyah Al-Kautsar. This study uses secondary data, which originates from thefinancial reports on mudharabah and murabahah financing published by BTM Al- Kautsar. This study uses statisticalanalysis, namely data analysis that takes into account therelationship between the dependent variable (mudharabahand murabahah) and the independent variable (profitability)with time series data in the 2016-2022 analysis period. The results of the mudharabah financing study did not have asignificant effect on profitability at BTM Al-Kautsar 2016-2022 as evidenced by the obtained t table of 2,776. Because t count is smaller t table (0.818 < 2.015). then Ho's decision is accepted and Ha is rejected. Murabahah financing has no significant effect on profitability at BTM Al-Kautsar 2016-2022 as evidenced by the obtained t table of 2,015. Becausethe t count is smaller than the table (-0.943 < 2,015). then Ho's decision is accepted and Ha is rejected.

MODEL PENGELOLAAN KEUANGAN MASJID : PELUANG DAN HAMBATAN (STUDI PADA MASJID MUHAMMADIYAH DI KABUPATEN GOWA) Choiriah Muslimah Nurdin; Agusdiwana Suarni; Nasrullah Nasrullah
JASIE Vol 3, No 1 (2024): JUNI
Publisher : JASIE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3194/jse.v3i1.10916

Masjid sebagai salah satu jenis organisasi nirlaba yang mengelola uang dari masyarakat dituntut untuk memiliki pengelolaan uang yang sistematis, transparan, dan akuntabel. Tujuan dari penelitian ini adalah untuk mengidentifikasi model pengelolaan keuangan untuk Masjid Muhammadiyah di kabupaten Gowa dan untuk mengidentifikasi kendala dan peluang dalam pengelolaan keuangan tersebut. Studi ini melakukan penelitian kualitatif. Studi ini menggunakan model Miles dan Huberman untuk menganalisis data melalui proses reduksi, penyajian, penarikan simpulan, dan triangulasi. Hasil penelitian menunjukkan bahwa model pengelolaan keuangan Masjid Muhammadiyah di kabupaten Gowa dilakukan secara transparan dengan menampilkan laporan keuangan secara rutin secara tertulis dari pelaporan pemasukan dan pengeluaran masjid di papan besar. Model ini digunakan oleh pengelola masjid, yang menggunakan sistem pengelolaan secara langsung. Hambatan dan peluang dalam pengelolaan keuangan di Masjid Muhammadiyah di kabupaten Gowa dapat diketahui. Hambatan yang terjadi termasuk keterbatasan anggaran dalam sistem manajemen, yang menyebabkan pelaporan sering tertunda. Ada peluang untuk mengelola keuangan masjid karena masyarakat percaya bahwa pengelolaan keuangan masjid. Hambatan dan peluang dalam pengelolaan keuangan di Masjid Muhammadiyah di kabupaten Gowa dapat diketahui. Hambatan yang terjadi termasuk keterbatasan anggaran dalam sistem manajemen, yang menyebabkan pelaporan sering tertunda. Dengan adanya kepercayaan masyarakat bahwa pengelolaan keuangan masjid dilakukan secara profesional, transparan, dan akuntabel, ada peluang untuk proses pengelolaan yang dapat menjadikan aktivitas yang dilakukan lebih produktif dan sesuai dengan rencana.

PENDAMPINGAN PRODUK UNGGULAN MINUMAN KHAS SINJAI DAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA UNTUK MENINGKATKAN OMSET PENJUALAN PADA BADAN AMAL USAHA NASYIATUL AISYIYAH (BUANA) SINJAI Agusdiwana Suarni; Andi Jam’an; Rabiatul Adawiya; Badiana Badiana
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i1.4027

Abstract Our community service program (PKM) found various forms of partner problems, namely those with partners, namely in terms of production, it was still very manual and simple and the packaging was still classified as not according to standards, and therefore that the business management and marketing that was carried out which was very simple with conduct sales to the community in the Sinjai area near the place of business. Another problem is that Buana Sinjai in terms of recording the financial statements of production and sales results, there is no bookkeeping specifically still on paper, so it is a little difficult to increase sales turnover. The solutions offered to achieve this PKM goal are (1) providing assistance and training in terms of MINAS' superior products focusing on production, business management, and marketing and (2) preparing financial reports using the Microsoft Excel program to find out how much production and profit you get. The method for implementing PKM activities, namely 3 stages (1) Training, (2) Assistance to (3) evaluating the success of the activity where the implementation of the activities will be in Buana Sinjai. The implementation of training activities includes (1) Production activities by making logos, brochures, and attractive packaging, (2) Management, mentoring for simple financial governance, business management, and entrepreneurship training, (3) Marketing with training on making brochures, brands, accounts social media (Whatsapp, Facebook, Instagram), how to contact customers without advertising costs. Keywords: Buana Sinjai, Nasyiatul Aisyiyah, Minas Abstrak Program pengabdian kepada masyarakat (PKM) kami menemukan berbagai bentuk permasalahan mitra yaitu yang ada pada mitra yaitu hal produksi, masih sangat manual dan sederhana serta kemasan yang masih tergolong belum sesuai dengan standar, dan begitu halnya manajemen usahanya serta pemasaran yang dilakukan terbilang sangat sederhana dengan melakukan penjualan ke masyarakat di area Sinjai dekat tempat usaha. Permasalahan yang lainnya adalah Buana Sinjai dalam dalam hal pencatatan laporan keuangan hasil produksi dan penjualan belum ada pembukuan secara khusus masih diatas kertas sehingga sedikit sulit meningkatkan omset penjualan. Solusi yang ditawarkan untuk mencapai tujuan PKM ini adalah (1) memberikan pendampingan dan pelatihan dalam hal produk Unggulan MINAS focus pada produksi, manajemen usaha dan pemasaran dan (2) pembuatan laporan keuangana dengan menggunakan program Microsoft Excel untuk mengetahui berapa jumlah produksi dan keuntungan yang didapatkan. Metode pelaksanaan kegiatan PKM, yaitu 3 tahapan (1) Pelatihan, (2) Pendampingan sampai kepada (3) evaluasi keberhasilan kegiatan yang dimana pelaksanaan kegiatannya akan di Buana Sinjai. Pelaksanaan kegiatan pelatihan diantaranya adalah (1) Kegiatan Produksi dengan pembuatan logo, brosur, packaging yang menarik, (2) Manajemen, pendampingan tata kelola keuangan sederhana, pelatihan manajemen usaha dan ilmu berwirausaha, (3) Pemasaran dengan pelatihan membuat brosur, brand, akun sosmed (Whatsapp, Facebook, Instragram), cara menghubungi pelanggang tanpa biaya iklan.

Analysis of Zakat Accounting at the Lazismu Regional Leadership of Muhammadiyah Bulukumba Regency Suarni, Agusdiwana; Rizal, Samsul; Kumala, Kumala
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14378

The purpose of this study was to identify and analyze accounting confirmations, analyze the accounting records of zakat by the leadership of the LAZISMU Muhammadiyah region, Bulukumba Regency, and describe the application of zakat accounting to the leadership of LAZISMU Muhammadiyah, Bulukumba Regency. The results of this study indicate that currently the recognition of zakat, infaq and shadaqah funds for the Regional Leadership of LAZISMU Muhammadiyah Bulukumba Regency is only recorded if cash receipts and disbursements have occurred. This statement is in accordance with PSAK 109 which states that zakat, infaq and shadaqah are recognized when cash or other assets are received. The presentation used by LAZISMU Regional Leaders of Muhammadiyah Bulukumba Regency was declared not in accordance with PSAK 109 because the five components of the PSAK 109 report. LAZISMU only used two financial reports and even that was not appropriate. The presentation is also expected to be more clear and transparent, because in this case it will increase public confidence in the transfer of zakat funds, information and shadaka to the regional leadership of LAZISMU, Bulukumba Regency. Disclosure at the Regional Leadership of LAZISMU Muhammadiyah Regency is not fully in accordance with PSAK 109 because it is not clearly detailed.

Implications of Good Corporate Governance and Company Size on Profit Management (Study of Lq45 Companies Listed on the Indonesian Stock Exchange) Syahaq, Fuad Asywadu; Suarni, Agusdiwana; Nurhidayah, Nurhidayah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10534

The purpose of this study is to influence good corporate governance and size company on earnings management in LQ45 listed companies Indonesia stock exchange. The type of research used in this study is quantitative. Sample in study This is company LQ45 Which registered on the Indonesia Stock Exchange using purposive sampling method namely sampling technique with certain criteria that produce a number sample 28, Type data Which used form report finance annual. Source data Which used is data secondary. Technique analysis data use assumption classic. Results study show that good corporate governance consists ownership managerial, ownership institutional And committee audits No effect on earnings management, while the independent commissioners and size company influential to management profit, And size company influential significant to management profit.

PENGARUH KUALITAS LAYANAN PENGADAIAN SYARIAH TERHADAP LOYALITAS NASABAH DI KOTA MAKASSAR Suarni, Agusdiwana; Kasim, Muhammad Najib; Febriana, Asna
Jurnal Ilmiah Al-Tsarwah Vol 6, No 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i2.5975

Pegadaian Syariah is a formal financial institution in charge of distributing financing in the form of providing loan money to people in need, based on sharia pawning law, is something that needs to get a positive response. In sharia pawning, the most important thing is to keep away from the practices of usury, speculation and Gharar, which result in injustice and injustice to the community and customers. The purpose of this study is a type of quantitative research with the aim of knowing the effect of the quality of sharia pawnshop services on customer loyalty in the city of Makassar. This sample was taken from the customers of Pawnshop Syariah Central Makassar as many as 69 respondents. The type of data used in this study is quantitative data obtained from questionnaires distributed and associated with the problem under study. The research instrument used in this study used the Likert scale method. Based on the results of data research using statistical calculations through the application of the Statistical Package for the Social Science (SPSS) version 26. Based on the partial calculation results, the service quality variable is not significant to the customer loyalty variable, which is indicated by the value of 0.885 which is greater than 0.05 with the T test value showing 0.146. This means that the service quality variable has a positive but not significant effect on customer loyalty at Pegadaian Syariah Makassar City. The service at the Makassar Central Sharia Pawnshop is quite satisfactory even though it does not really affect customer loyalty, but is influenced by other variables.

Mosque Financial Management ( Study Cases At Mosques In The District Herlang Regency Bulukumba ) Suarni, Agusdiwana; Nurlina, Nurlina; Yulianti, Irna
Jurnal Ar-Ribh Vol 6, No 2 (2023): Oktober 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i2.12817

Study This aim For investigate practice management financial funds for mosques in the district Herlang , Regency Bulukumba . Study This use method qualitative descriptive that combines observation , interviews , and documentation as tool data collection . Data sources used in study This consists from primary data and secondary data . Research results indicated that fund management at the Nurul Yaqin Mosque , Nurul Hijad , Nurul Amin, and Babul Khaer Mosque based on principles management finance , incl planning , implementation , and evaluation . Management of mosque funds involves a number of aspect important , like system receiving funds, managing funds, and reporting funds. The potential funds managed by the mosque make it possible become A source well-being for public local area and contribute to the prosperity of the mosque yourself . In context this , practice management Good finances in the Mosque are very important For ensure that funds are received and managed with efficient and transparent . Research results This can give valuable insight _ about How management finance can improved in context management of mosque funds in this region.

Co-Authors A Ifayani Haanurat A. Fara Rezky Rahmadani Rasyid Abdi, Muhammad Nur Abdul Rahman Rahim Adiningrat, Andi Arifwangsa Adiningrat, Andi Arifwangsa Agus Salim Ainun Azizah Akhmad, Akhmad Alda, Alda Aldri Frinaldi Alfina Angraeni Alisa Amanda, Meli Aminuyati Andi Anastasya Ayu Putri Andi Arifwangsa Adiningrat Andi Jam’an Andi Maghfirah Zainal Andi Mappatompo Andi Musdalifah Adhe Putri Andi Paradiba Tenri Awaruh Andi Ulfa Ardiah Ramadhani Faisal Ulfa Andi Weri Sompa Andi Zulfikar Busri Anriani . Aprillah, Dewi Arisaldi, Muh. Arli Parikesit Arman Rahim Sawal Arni Arni Arvina Arham Asdar Asdar Ashari, Wiwin Asriati Asriati Asriati, Asriati Asrini Assahrah, Mutiah Astika, Sri Astuti - Badiana Badiana Basri Basir MR Bl, Muchran Buamona, Wulandari Busri, Andi Zulfikar Chindy Putri Ardhana Choiriah Muslimah Nurdin Darwin, Khadija Diki Agusnawan Dimas Adi Nugroho Dito Anurogo Dito Anurogo Dito Anurogo, Dito Fadhil, Muh Faidul Adziem Faidul Adzim Faidul Adzim, Faidul Faisal, Andi Ulfa Ardiah Ramadhani Faizal, Resky Salsabyla Febriana, Asna Fera Fahira Firka Fitriani Fitriani Fitriani Fitriani Harpin, Irma Rahmayani Hasanuddin Hasanuddin Hervina Hervina Hinayah, Nurul Husnaeda, Husnaeda Indrawaty, Sri Mulyani Ismail Badollahi Japar, Syahrir Jayawarsa, A.A. Ketut Jusni Angriani Kasim, Muhammad Najib Kasmia, Kasmia Kumala, Kumala Masnan, Sulaiman Miftahul Rahmah Mira Mira Muchlis Sofro Muhammad Khaedar Sahib Muhammad Najib Kasim Muhammad Nur Abdi Muhammad Nur Abdi Muhammad Yusuf Mutmainnah, Syahrani Naidah, Naidah Nasrullah Nasrullah Nasrullah Nasrullah Nasrullah Nuhung, Mahmud Nur Fitri Amaliah Nurfadilah Nurhana, Nurhana Nurhidayah Nurhidayah Nurhidayah Nurhidayah Nurlina Nurlina Nurlina Nurlinda Agustin Putri, Rini Dwi Rabiatul Adawiya Rahmah, Sahidah Rahmah, Syahidah Rizaldi, Muh Rosmini Rosmini Rusna Rustan, Rustan Safri Haliding Sahabuddin N Sahib, Muhammad Khaeldalr Sahrullah Sahrullah Sahrullah Sahrullah, Sahrullah Samsul Rizal Selviana, Wulan Sitti Nurbaya Solihatun, Rika Sompa, Andi Weri Sri Andayaningsi Sri Wahyuni Sri Wahyuni Sri Wahyuni Suandi, Ervin Sulaiman Masnan Sulastri Sulastri Syahaq, Fuad Asywadu Syahidah Rahmah Taufiq Rahman Tiara, Safira Almey Wahyu Aristyaning Putri wahyuni wahyuni Wulandari Buamona Yulianti, Irna Yuyun Wahyuni

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