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Suarni, Agusdiwana
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar, Indonesia,
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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.
STANDAR DAN EFEKTIVITAS PENGUPAHAN DALAM MENINGKATKAN KESEJAHTERAAN KARYAWAN PERSPEKTIF EKONOMI ISLAM (Studi Kasus Rumah Bersalin Siti Khadijah 1 Kota Makassar) Suandi, Ervin; Suarni, Agusdiwana; BL, Muchran
Jurnal Ar-Ribh Vol 3, No 2 (2020): Oktober 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1050.976 KB) | DOI: 10.26618/jei.v3i2.4256

Abstract

This study aims to determine the standard and effectiveness of wages in improving employee welfare in an Islamic economic perspective. The type of research used is descriptive qualitative. The results obtained in this study are wage standards at RSIA. Sitti Khadijah was based on standards set by the company based on an assessment of the circumstances and living needs of employees and it was evident from the results of interviews conducted with several relevant informants who said that the determination of wage standards was based on company standards, and which became the benchmark the standard of remuneration is the UMP as a legal basis in paying employees. While the effectiveness of wages is not yet very effective and is still in the stage of effectiveness.in the application of future wage hopefully in effect again and form regulations that regulate both the question of effectiveness in the method of employee wageization so that the welfare of employees can be fulfilled moril or materially
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 | DOI: 10.26618/2ca8sw49

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.
Pengaruh Jumlah Penduduk dan Pengangguran Terhadap Pertumbuhan Ekonomi di Kabupaten Bulukumba Putri, Rini Dwi; Naidah, Naidah; 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.v11i1.12964

Abstract

This study aims to analyze the effect of Population and Unemployment on Economic Growth in Bulukumba Regency. Ecoomic growth is an important indicator in assessing the development performance of a region, which is influenced by various factors, including the dynamics of population. The type of data used in this research is quantitative data obtained from time series data from 2010 t0 2024. The data used in this research is secondary data obtained from the Central Bureau of Statistics (BPS) of Bulukumba Regency. The analysis method used is multiple linear regression to test the relationship between the independent variable (population and unemployment) on the dependent variable (economic growth). The results showed that population has a positive and significant effect on economic growth, while unemployment has a negative but insignificant effect on economic growth.Keywords : Population; Unemployment Rate; Economic Growth
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