Article Per Year (5 Year)
p-Index From 2021 - 2026
1.497
P-Index
This Author published in this journals
All Journal Jurnal Pilar Jurnal Hukum Ekonomi Syariah Jurnal Ar-Ribh Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Al-Hilal: Journal of Islamic Astronomy Al-Muamalat : Jurnal Ekonomi Syariah Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an Journal of Islamic Economics Lariba
Mansyur, Fakhruddin
Unknown Affiliation
Religion Humanities Astronomy Earth & Planetary Sciences Economics, Econometrics & Finance Physics Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : jurnal ar-ribh

 1 
PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA (STUDI KASUS PADA PT. BANK MUAMALAT DAN PT. BANK MANDIRI) mardewi, putri; Mansyur, fakhruddin; Nuhung, Mahmud
Jurnal Ar-Ribh Vol 2, No 1 (2019): April 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1064.534 KB) | DOI: 10.26618/jei.v2i1.2567

Abstract

This research aims to compare the financial performance of Bank Muamalat and Bank Mandiri in Indonesia in the 2011-2015 period using financial ratios. The financial ratio used consists of CAR, ROA, LDR, NPL, and BOPO. The data used in this study is obtained from the Published Financial Reports issued by each of the Banks concerned. The analysis technique used to see a comparison of the financial performance of Bank Muamalat and Bank Mandiri is a comparative research method that is comparative in nature. The analysis conducted shows that there are significant differences for each financial ratio between Bank Muamalat and Bank Mandiri in Indonesia. Bank Muamalat has better performance in terms of LDR and BOPO ratios, while Bank Mandiri has better performance in terms of CAR, ROA and NPL ratios.
ANALISIS PROFIT SHARING DALAM AKUNTANSI SYARIAH PADA PT. BANK SYARIAH MANDIRI KANTOR CABANG PEMBANTU GOWA DI KABUPATEN GOWA riska, riska; Mansyur, fakhruddin
Jurnal Ar-Ribh Vol 2, No 2 (2019): Oktober 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.396 KB) | DOI: 10.26618/jei.v2i2.2570

Abstract

The objective of this research is to know the accounting treatment of earnings for syariah bank and to evaluate the suitability between accounting treatment of revenue sharing in syariah bank with the provisions according to PSAK no. 105 about revenue sharing. The research object is PT Bank Syariah Mandiri KCP Gowa. The results showed that a). the accounting treatment for financing of sharia banking with a mudharabah contract is related to profit, when the customer gains profit from the business it manages, PT Bank Syariah Mandiri KCP Gowa will recognize revenue-sharing upon the occurrence of profit sharing rights in accordance with the ratio (profit sharing) mutually agreed upon at the start of the agreement. b). The accounting treatment of income in PT Bank Syariah Mandiri mudharabah has been able to comply with the provisions of PSAK No.105 regarding profit sharing.
PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA (STUDI KASUS PADA PT. BANK MUAMALAT DAN PT. BANK MANDIRI) mardewi, putri; Mansyur, fakhruddin; Nuhung, Mahmud
Jurnal Ar-Ribh Vol. 2 No. 1 (2019): April 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v2i1.2567

Abstract

This research aims to compare the financial performance of Bank Muamalat and Bank Mandiri in Indonesia in the 2011-2015 period using financial ratios. The financial ratio used consists of CAR, ROA, LDR, NPL, and BOPO. The data used in this study is obtained from the Published Financial Reports issued by each of the Banks concerned. The analysis technique used to see a comparison of the financial performance of Bank Muamalat and Bank Mandiri is a comparative research method that is comparative in nature. The analysis conducted shows that there are significant differences for each financial ratio between Bank Muamalat and Bank Mandiri in Indonesia. Bank Muamalat has better performance in terms of LDR and BOPO ratios, while Bank Mandiri has better performance in terms of CAR, ROA and NPL ratios.
ANALISIS PROFIT SHARING DALAM AKUNTANSI SYARIAH PADA PT. BANK SYARIAH MANDIRI KANTOR CABANG PEMBANTU GOWA DI KABUPATEN GOWA riska, riska; Mansyur, fakhruddin
Jurnal Ar-Ribh Vol. 2 No. 2 (2019): Oktober 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v2i2.2570

Abstract

The objective of this research is to know the accounting treatment of earnings for syariah bank and to evaluate the suitability between accounting treatment of revenue sharing in syariah bank with the provisions according to PSAK no. 105 about revenue sharing. The research object is PT Bank Syariah Mandiri KCP Gowa. The results showed that a). the accounting treatment for financing of sharia banking with a mudharabah contract is related to profit, when the customer gains profit from the business it manages, PT Bank Syariah Mandiri KCP Gowa will recognize revenue-sharing upon the occurrence of profit sharing rights in accordance with the ratio (profit sharing) mutually agreed upon at the start of the agreement. b). The accounting treatment of income in PT Bank Syariah Mandiri mudharabah has been able to comply with the provisions of PSAK No.105 regarding profit sharing.
Co-Authors Abdillah S., Abdillah S. Abdul Malik Fitrayani, Fitrayani Hasanuddin Hasanuddin Jasri, Jasri Kotta, Muhammad Iswan M, Nurhidaya mardewi, putri Masuwd, Mowafg Muhammad Ridwan Mustamin, Siti Walida Nasution, Ali Napiah Nuhung, Mahmud Parakassi, Idris Riska Riska Rufi'i Salam, Hisbullah Sartika Sartika St. Salehah Madjid Tengku Riza Zarzani N