Ground water is defined as water that is in the ground and is water that moves and is present in the spaces between the grains of soil that make it up and rock crevices, where the initial part is called layer water and the latter is called fissure water. Water is one of the natural elements that are needed in the life activities of living things, especially humans. The purpose of this study is to assessing the value of groundwater revenues and determine of optimum rates in Makassar City. Data analysis method used is the analysis of groundwater value by referring to the Minister of Energy and Mineral Resources Regulation No.20 of 2017 concerning Guidelines for Establishing Groundwater Revenue Value and the marginal cost pricing method. The results showed that the average revenue of groundwater in Makassar City was IDR.690,276,939.35 with an average tax of IDR.138,055,387.87. The value of groundwater is quite high when compared to the revenue value of groundwater that has been determined by the Makassar City government at this time. The results of determining the optimum rates obtained for the user group 1 is IDR.9,661.96 per m3 per month, the user group 2 is IDR.13,973.63 per m3 per month, the user group 3 is IDR.10,866.67 per m3 per month, and the user group 4 is IDR.4,255.56 per m3 per month. Whereas the beneficiary group 5 has a higher average groundwater utilization cost when compared to the PDAM water rates. The results of research can become policy basis of the Makassar City local government in determining the value of groundwater.
Penelitian ini bertujuan untuk mengetahui pengelolaan zakat profesi Aparat Sipil Negara pada Badan Amil Zakat Nasional Kabupaten Maros. Penelitian ini menggunakan metode kualitatif dengan pendekatan pendekatan normatif dan pendekatan sosial keagamaan. Sumber data penelitian adalah baznas kabupaten dan wawancara dengan mustahik dan muzakki, dan pengelola/amil zakat. Hasil Penelitian ini menemukan bahwa pengelolaan zakat di Badan Amil Zakat Kabupaten Maros belum berjalan secara maksimal disebabkan masih banyak muzakki khususnya para Aparat Sipil Negara Kabupaten Maros belum melaksankan kewajibannya membayar zakat. Zakat profesi ASN di Badan Amil Zakat Nasional Kabupaten Maros belum efektif. Hal ini disebabkan karna minimnya kesadaran dan pengetahuan para Aparat Sipil Negara tentang sistem pengeluaran zakat profesi. Meskipun setiap tahunnya muzakki mengalami peningkatan tetapi belum maksimal. Pemerintah dapat berperan aktif dengan menyempurnakan peraturan daerah dan perundang-undangan yang ada dan ASN sadar akan kewajiban zakat profesi. Lembaga pengelola wajib bersifat transparan, profesional, dan ankuntabel demi mewujudkan maros sejahtera.Kata Kunci : Pengelolaan, zakat profesi
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