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Suarni, Agusdiwana
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar, Indonesia,
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Financial Management Practices Of Msmes: A Case Study Of Jangun Marning Business In Bulukumba, South Sulawesi, Indonesia Agusdiwana Suarni; Chindy Putri Ardhana; Sahabuddin N
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/zf5a9y38

Abstract

This study aims to analyze the financial management practices of micro, small, and medium enterprises (MSMEs) in Bulukumba, South Sulawesi, Indonesia. The context of this study is based on the challenges faced by MSMEs in managing their finances, which often lead to difficulties in business planning and development. The methodology adopted in this study is qualitative, using in-depth interview techniques with business owners and using source triangulation for data analysis. The findings of the study show that many MSME owners do not have a formal financial plan, which has an impact on cash flow management and future planning. In addition, they lack the courage to invest in modern technologies that can improve productivity. The conclusions of this study highlight the importance of financial education and applied technology to improve the financial management practices of MSMEs, which in turn can support their desire to support businesses.
Mosque-Based Community Empowerment: A Case Study of Muhammadiyah Mosques in Gowa Regency, South Sulawesi, Indonesia Andi Zulfikar Busri; Agusdiwana Suarni; Sri Wahyuni
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/1v9mmx95

Abstract

The mosque is the largest place of worship among the five religions practiced by the Indonesian people, especially in South Sulawesi. The mosque is one of the most important institutions in the Islamic community and plays a significant role in daily life. Data from the SIMAS of the Ministry of Religious Affairs recorded 12,867 mosques in South Sulawesi.The type of research used is a Qualitative Approach. Therefore, the research results show that based on the information provided, the economic empowerment programs for the community conducted or planned in several mosques include the collection and distribution of zakat given to those in need, especially during the fasting month, and the mosques provide small loans to the community to assist them in economic activities.The mosque also strives to have a greater positive impact on the welfare of the community and the overall progress of the mosque.
The Influence of Financial Literacy and Financial Technology on Financial Inclusion Faculty of Islamic Religion Muhammadiyah University of Makassar Alfina Angraeni; Agusdiwana Suarni; Muhammad Khaedar Sahib
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/xm7bss10

Abstract

This study aims to analyze the effect of financial literacy and financial technology on financial inclusion of the Faculty of Islamic Studies, Muhammadiyah University of Makassar. Financial literacy includes financial knowledge, behavior and attitudes in managing finances, while financial technology refers to the use of technological innovation in financial services to improve effectiveness and efficiency. Financial inclusion, as a dependent variable, is defined as an individual's accessibility to formal financial services to improve financial well-being. The study used a quantitative approach with an associative descriptive method. The sample consisted of 77 students selected using the proportionate stratified random sampling technique. Data collection was carried out through a Likert-based questionnaire, which included indicators of financial literacy, financial technology, and financial inclusion. Data were analyzed using multiple regression tests to test the relationship between variables. The results of the study showed that the sig. value. For the effect of X1 on y is 0.169> 0.05 and the t value is 1.388 <t table 1.665, so it can be concluded that H0 is rejected, which means there is no significant effect of X1 on Y and the sig. value. The influence of X2 on y is 0.041 < 0.05 and the calculated t value is 2.079 > t table 1.665, so it can be concluded that H1 is accepted, which means there is a significant influence of X2 on Y.
Faktor-faktor Yang Mempengaruhi Tingkat Pendapatan Petani Garam Di Desa Arungkeke Kecamatan Arungkeke Kabupaten Jeneponto Jusni Angriani; Asriati, Asriati; Suarni, Agusdiwana
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 3 No. 1 (2025)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v3i1.1302

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal, produktvitas dan luas lahan terhadap pendapatan petani garam di Desa Arungkeke Kecamatan Arungkeke Kabupaten Jeneponto. Pada data penelitian ini diperoleh dari Koesioner (angket), dokumentasi dan wawancara dengan petani garam. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Pengambilan sampel menggunkana rumus slovin dengan jumlah responden 66 petani garam. Data primer yang diolah menggunakan SPSS 2.5 untuk dilakukan uji instrument penelitian, uji regresi berganda, uji t dan uji f. Hasil uji regresi secara persial, terdapat pengaruh positif dan signifikan dari modal, terhadap pendapatan, hal ini dikarenakan hasil t-hitung (1,789) > t-tabel (1,667). Terdapat pengaruh positif dan signifikan dari produktivitas terhadap pendapatan, hal ini dikarenakan hasil t-hitung (5,214) > t-tabel (1,667). Terdapat pengaruh positif dan signifikan dari luas lahan terhadap pendapatan, hal ini dikarenakan hasil t-hitung (2,016) > t-tabel (1,667). Sedangkan hasil uji secara simultan, variabel modal, produktivitas, luas lahan secara bersama-sama berpengaruh signifikan terhadap tingkat pendapatan petani garam di Desa Arungkeke. Hasil dari penelitian menunjukkan bahwa f-hitung > f-tabel (49,921 > 3,14) dengan taraf signifikan 0,000>0,05. Dengan demikian dapat disimpulkan H0 ditolak Ha diterima.
PENERAPAN PSAK 109 PADA AKUNTANSI ZAKAT INFAQ DAN SEDEKAH DI LAZISMU DAN BAZNAS SUL-SEL Faizal, Resky Salsabyla; Suarni, Agusdiwana; Sahrullah, Sahrullah
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 3 (2024): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i3.590

Abstract

Penerapan Psak 109 Pada Akuntansi Zakat Infaq dan Sedekah di Lazismu dan Baznas Sul-Sel, dibimbing oleh Agusdiwana suarni dan Sahrullah, Tujuan penelitian ini merupakan jenis penelitian bersifat kualitatif dengan tujuan Untuk Mengetahui Penerapan PSAK 109 Pada Akuntansi Zakat Infaq dan Sedekah di Lazismu dan Baznas Sul-Sel. Lokasi penelitian ini di iKantor iLAZISMU idan iBAZNAS idi iSul-Sel. dengan perolehan sumber data dari data primer dan data sekunder, Informan pada penelitian ini meliputi Kepala Lazismu dan Baznas, Sfaf Administrasi Lazismu dan Baznas dan staf lainnya. Data dikumpulkan melakukan observasi, wawancara dan dokumentasi yang dianalisis melalui teknik reduksi data, penyajian data dan penarikan kesimpulan, yang kemudian dilakukan pengabsahan data dengan teknik triangulasi. Hasil penelitian meliputi, 1) Penghimpunan Dana Zakat dan Infaq/sedekah (ZIS) pada BAZNAS Provinsi Sulawesi Selatan 2) Pendisrtibusian Dana Zakat dan Infaq/sedekah (ZIS) pada BAZNAS Provinsi Sulwesi Selatan, 3) Penerapan PSAK 109 tentang Akuntnasi Zakat dan Infaq/Sedekah pada BAZNAS Provinsi Sulawesi Selatan, 4) Pengakuan dana zakat dan Infaq/Sedekah, 5) Pengukuran Dana Zakat dan Infaq/Sedekah, 6) Penghimpunan dan Pendayagunaan Dana Zakat, Infaq, dan sedekah LAZISMU Sulawesi Selatan, 7) Pendistribusian dan Pendayagunaan Dana ZIS Pada LAZISMU Sulawesi Selatan, 8. Analisis Akuntansi Dana Zakat, Infaq, dan Sedekah pada LAZISMU Sulawesi Selatan.
MEMAJUKAN KANREAPIA MELALUI MELINESIA 2018 Anurogo, Dito; Suarni, Agusdiwana
Jurnal Dinamika Pengabdian Vol. 4 (2018): JURNAL DINAMIKA PENGABDIAN VOL. 4 NO. (EDISI KHUSUS) NOVEMBER 2018
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v4iK.5433

Abstract

Desa Kanreapia memiliki multipotensi, seperti: sayur, agrowisata, hortikultura, yang perlu dibinakembangkan. Kompleksitas problematika, seperti: rendahnya tingkat pendidikan, tingginya angka pernikahan dini, juga kendala fisik/jasmani (termasuk kesehatan), kendala ekonomi, dan kendala literasi-budaya menjadikan potensi desa Kanreapia perlu dioptimalisasikan. Tim dosen Fakultas Kedokteran (FK) dan Fakultas Ekonomi dan Bisnis (FEB) Universitas Muhammadiyah (Unismuh) Makassar melakukan kegiatan PKM MELINESIA 2018 sebagai strategi pemberdayaan potensi Desa Kanreapia sehingga menjadi desa wisata budaya berkelas dunia (global village). MELINESIA merupakan program holistik, berkesinambungan, multidisipliner, lintas-sektoral, mencakup: medis, edukasi, ekonomi, pemberdayaan, dsb berbasis literasi-riset-teknologi-komunitas demi kejayaan Indonesia, dengan desa sebagai pondasi kemajuan bangsa. Program MELINESIA berupa 3S, yakni: sehat jasmani, sehat ekonomi, dan sehat literasi-budaya, mencakup beberapa sub kegiatan, seperti: penyuluhan kesehatan reproduksi dan penyakit menular seksual, sosialisasi Perilaku Hidup Bersih dan Sehat (PHBS), visitasi Puskesmas, Survei Awal Literasi Ekonomi (SALE), eduekoliterasi, kemah literasi akuntansi, Gerakan Literasi Desa, Festival Literasi dan Kultur (FIRAL). Metode yang digunakan berupa pendidikan masyarakat, penyuluhan, konsultasi, diskusi interaktif, brain storming, rembug desa, kemah literasi, dan pelatihan. Luaran terpenting berupa penandatanganan dua MoU antara FK Unismuh dan Desa Kanreapia serta FEB Unismuh dan Desa Kanreapia. Keduanya berfokus kerjasama di bidang pendidikan, penelitian, dan pengabdian masyarakat selama dua tahun. Berdasarkan MoU ini, desa Kanreapia Gowa resmi menjadi desa binaan FK dan FEB Unismuh Makassar.Kata Kunci: Kanreapia, MELINESIA, desa wisata budaya berkelas dunia, pemberdayaan.
Strategi Pengembangan Objek Wisata Pantai Sunari Sebagai Tujuan Wisata di Kabupaten Kepulauan Selayar Harpin, Irma Rahmayani; Akhmad, Akhmad; Suarni, Agusdiwana
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 1 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i1.12321

Abstract

The study aims to indentify the right strategies to make Sunari Beach an advanced and attractive tourist destinasion for local and foreign tourists. The focus of this study is internal dan external factors in determining the development strategy of Sunari Beach tourism. Data were obtained from 12 informants, namely Sunari Beach staff, Patikarya village mother, visitors and the surrounding community through interviews and analyzed using qualitative descriptive and swot analysis. The result of the study indicate that the right strategy in developing Sunari Beach tourism based on sowt analysis in the opportunity strategy, namely by maximzing strengths and opportunities through the development of tourism activity facilities and following tourism trends. Threats strategy, namely optimizing strengths to reduce the impact of climate change and overturism with an environmentally friendly approach and tourist segmentation. Weakness opportunity strategy, namely reducing weaknesses and facing threats by diversifying income and personalized touris services. These findings indicate that the development of Sunari Beach as a highly competitive touris destinastion can be achieved through a collaborations strategy and opportunities and challenges in the field. Therefore, by help develop the Sunari Beach tourist attraction and be able to compete with other destination. Keywords: Sunari Beach, Development Strategy, SWOT Analysis
ANALISIS PERLAKUAN ZAKAT DALAM PERHITUNGAN PAJAK PENGHASILAN ORANG PRIBADI (PPh 21) PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA MAKASSAR Aprillah, Dewi; Suarni, Agusdiwana; Salim, Agus
Jurnal Ar-Ribh Vol 4, No 1 (2021): April 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (812.101 KB) | DOI: 10.26618/jei.v4i1.5212

Abstract

This type of research is a comparative study that aims to discuss the comparison of zakat as a deduction for taxable tax with zakat arrangements as a direct deduction of translation tax. Data retrieval of this research refers to interviews and document techniques. The type of data consists of primary data. Based on the research that has been carried out, the conclusions from the research proposed in this study are zakat as a personal tax calculation in Baznas Makassar city in accordance with the procedures stipulated in applicable laws and regulations, zakat which is used as deduction from taxable results of individuals management both from success and distribution increases in terms of capacity and improvement and its application that increases development from year to year in which the number of ASNs that pay zakat increases every year.Keywords: Tax, Zakat Treatment and Personal Income Tax (PPh 21)
Management of Waqf Productive in Makassar City (Case Study of Macanda Cattle Village Dompet Dhuafa at South Sulawesi, Indonesia) Alda, Alda; Suarni, Agusdiwana; Haanurat, A. Ifayani
Jurnal Ar-Ribh Vol 5, No 1 (2022): April 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v5i1.7527

Abstract

The study aims to determine the management of waqf productive in Makassar city (Case Study at Dompet Dhuafa in Macanda Cattle Village, South Sulawesi, Indonesia). The research uses qualitative research methods. The processed data which is the result of interviews with in 2 (two) cattle village managers, 5 (five) livestock farmers, and 3 (three) staff from Dompet Dhuafa, South Sulawesi. The result of the research is that the waqf productive management system through the cattle village program can improve the economy for the beneficiaries, because from raising cattle village, society could be get many things apart from the benefits of the animals that are kept as well as training and assistance from Dompet Dhuafa, South Sulawesi Indonesia. Dompet Dhuafa plays a very important role in the cattle village program therefore it can empower farmers. With the aim of improving the welfare of farmers. The cattle village itself is fully managed by breeders, with assistance in the form of colony cages and livestock. Among them are free-range chickens, chicken pieces, and rabbits for the beneficiaries to be cared for and developed until the number increases. Hence, the livestock are sold so that the sales proceeds are paid to the livestock village companion to get wages as beneficiaries
Community Empowerment Based on Muhammadiyah Mosque in Maros-Pangkep, South Sulawesi Suarni, Agusdiwana; Busri, Andi Zulfikar; Wahyuni, Sri; Nugroho, Dimas Adi
Jurnal Ar-Ribh Vol 8, No 1 (2025): April 2025
Publisher : Universitas Muhammadiyah Makassar

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

Abstract

This study explores the strategic role of Muhammadiyah mosques as centers for community empowerment in the districts of Maros and Pangkep, South Sulawesi, Indonesia. Utilizing a qualitative research design, data were gathered through in-depth interviews with 12 mosque administrators across selected Muhammadiyah mosques. The findings demonstrate that these mosques serve beyond their religious function, acting as hubs for socio-economic and educational development. Various empowerment initiatives ranging from entrepreneurship training, zakat and waqf-based programs, to informal education highlight the mosque’s expanded role in improving community welfare. Despite these positive impacts, the study identifies key challenges, including limited public engagement, inadequate institutional capacity, and a lack of understanding regarding the mosque’s potential as a driver for sustainable development. The research underscores the importance of structured management strategies and leadership training to enhance mosque-based empowerment programs. Furthermore, it emphasizes the integration of Islamic social finance instruments and participatory governance as critical enablers. The results contribute to the broader discourse on faith-based community development and provide a practical framework for policymakers, religious leaders, and NGOs aiming to optimize mosque roles in societal transformation, particularly within the Muhammadiyah movement. This study affirms that mosques, when professionally managed, can function as powerful agents for inclusive and sustainable development.
Co-Authors A Ifayani Haanurat A. Fara Rezky Rahmadani Rasyid Abdi, Muhammad Nur Abdul Khaliq 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 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 Arini Arisaldi, Muh. Arli Parikesit Arman Rahim Sawal Arni Arni Arvina Arham Asdar Asdar Asharaf Bin Mohd Ramli Ashari, Wiwin Asriati Asriati Asriati, Asriati Asrini Assahrah, Mutiah Astika, Sri Auliya Wana Febrianti Badiana Badiana Badollahi, Ismail Baehaqi Basri Basir MR Bl, Muchran 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 Japar, Syahrir Jayawarsa, A.A. Ketut Jusni Angriani Kasim, Muhammad Najib Kasmia, Kasmia Khadijah Darwin Kumala, Kumala Masrullah, Masrullah Miftahul Rahmah Mira Mira Muchlis Sofro Muhammad Khaedar Sahib Muhammad Najib Kasim Muhammad Najib kasim Muhammad Nur Abdi Muhammad Nur Abdi Muhammad Yusuf Mutmainnah, Syahrani Naidah, Naidah Nasrullah Nasrullah Nasrullah Nasrullah Nasrullah Nathasa Mazna Binti Ramli Norman Bin Hamdan Nuhung, Mahmud Nur Fitri Amaliah Nurfadilah Nurhana, Nurhana Nurhidayah Nurhidayah Nurhidayah Nurhidayah Nurlina Nurlina Nurlina Nurlinda Agustin Nurul Hinayah paramita Putri, Rini Dwi Rabiatul Adawiah 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 Selviana, Wulan Sitti Nurbaya Solihatun, Rika Sompa, Andi Weri Sri Andayaningsi Sri Ardriani Sri Wahyuni Sri Wahyuni Sri Wahyuni Suandi, Ervin Sulaeman Sulaiman Masnan Sulastri Sulastri Syahaq, Fuad Asywadu Syahidah Rahmah Taufiq Rahman Tiara, Safira Almey Wahyu Aristyaning Putri wahyuni wahyuni Wahyuni Wahyuni Widiya Novitasari Wulandari Buamona Yulianti, Irna Yuyun Wahyuni