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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

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.

Implementasi Gugatan Sederhana (Small Claim Court) Dalam Penyelesaian Sengketa Ekonomi Syari’ah Di Pengadilan Agama Kota Makassar Madjid, St. Saleha; Amri, Ulil; Mansyur, Fakhruddin
Jurnal Hukum Ekonomi Syariah Vol 7, No 02 (2023): Desember 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/j-hes.v7i02.12157

Penelitian ini berjudul Implementasi Gugatan Sederhana (Small Claim Court) Dalam Penyelesaian Sengketa Ekonomi Syariah Dipengadilan Agama Kota Makassar. Permasalahan dalam penelitian ini adalah bagaimana implementasi gugatan sederhana dan bagaimana efektifitas gugatan sederhana dibandingkan dengan gugatan biasa dalam penyelesaian sengketa di Pengadilan Agama Makassar. Penelitian ini bertujuan untuk mengetahui implementasi gugatan sederhana dan efektifitas gugatan sederhana dibandingkan dengan gugatan biasa dalam penyelesaian sengketa di Pengadilan Agama Makassar. Penelitian ini Menggunakan metode kualitatif wawancara dan observasi yang dilakukan di Pengadilan Agama Makassar yang berlangsung 2 bulan mulai dari Desember 2021 sampai Februari 2022. Hasil penelitian menunjukkkan praktik gugatan sederhana di Pengadilan Agama Makassar pada tahun 2015-2021 hanya ditemukan 1 (satu) perkara ekonomi syariah yang terdaftar sebagai gugatan sederhana yaitu perkara 001/Pdt.G.S/ PA.Mks. Pengadilan Agama Makassar berhasil menyelesaikan sengketa ekonomi dengan lebih mudah dan tdk memakan biaya yang mahal. Salah satu bentuk Implementasi dan efektifitas gugatan sederhana (Small Claim Cour) dengan waktu penyelesaian perkara 25 hari sejak hari sidang pertama ditentukan, Nilai gugatan paling banyak Rp. 500.000.000- (lima ratus juta rupiah). Dibandingkan dengan perkara 995/Pdt.G Mks dengan proses yang lebih lama. Kesimpulannya penyelesaian sengketa ekonomi syari’ah dengan menggunakan gugatan sederhana (Small Claim Cour) lebih efektif dan efiseen dari penyelasaian sengketa ekonomi pada umumnya

PENGELOLAAN DANA ZAKAT, INFAK, DAN SEDEKAH : PERAN LAZISMU MAKASSAR DALAM PEMBANGUNAN SOSIAL DI SEKTOR PENDIDIKAN, PANGAN, DAN KESEHATAN Mansyur, Fakhruddin; Malik, Abdul
PILAR Vol 15, No 2 (2024): JURNAL PILAR, DESEMBER 2024
Publisher : Universitas Muhammadiyah Makassar

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Penelitian ini bertujuan untuk menganalisis peran Lazismu Makassar dalam pengelolaan zakat, infak, dan sedekah (ZIS) guna mendukung pembangunan sosial di sektor pendidikan, pangan, dan kesehatan selama periode 2018–2023. Metode deskriptif kualitatif digunakan dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa Lazismu Makassar berkontribusi secara signifikan dalam pendidikan melalui alokasi zakat fii-sabilillah untuk operasional pendidikan dan pemberian beasiswa kepada siswa kurang mampu. Dalam sektor pangan, Lazismu mendistribusikan infak dan sedekah untuk kebutuhan darurat masyarakat serta memberdayakan petani lokal melalui pelatihan dan dukungan modal. Di sektor kesehatan, Lazismu meningkatkan akses layanan kesehatan melalui program preventif dan kuratif berbasis dana zakat, seperti pemeriksaan kesehatan gratis, edukasi gizi, dan subsidi fasilitas kesehatan. Meski demikian, penelitian ini mengidentifikasi tantangan dalam pengelolaan ZIS, termasuk fluktuasi penerimaan ZIS, distribusi yang tidak merata, dan kendala operasional. Rekomendasi penelitian ini mencakup adopsi teknologi, diversifikasi sumber pendanaan, dan penguatan kolaborasi dengan pemangku kepentingan untuk meningkatkan efektivitas pengelolaan ZIS. Penelitian ini berkontribusi pada literatur filantropi Islam dengan memberikan rekomendasi praktis untuk mendukung pembangunan sosial berkelanjutan melalui pengelolaan ZIS.Kata kunci: Zakat; Lazismu Makassar; Filantropi Islam; Pendidikan; Kesehatan

The role of zakat in Islamic macroeconomics: A fiscal instrument for stability during global economic crises‎ Mustamin, Siti Walida; Abdillah S., Abdillah S.; Mansyur, Fakhruddin; Ridwan, Muhammad; Amri, Ulil; Fitrayani, Fitrayani
Journal of Islamic Economics Lariba Vol. 11 No. 1 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol11.iss1.art10

IntroductionThe global economic crisis continues to expose weaknesses in conventional fiscal systems, prompting the search for alternative macroeconomic instruments. Within Islamic economic thought, zakat—traditionally viewed as a religious obligation—emerges as a redistributive tool capable of addressing structural inequality, stabilizing consumption, and supporting vulnerable populations during periods of financial instability.ObjectivesThis study explores the macroeconomic contribution of zakat in times of global economic crisis. It specifically investigates zakat’s potential as a countercyclical fiscal instrument that enhances aggregate demand, reduces poverty, and alleviates fiscal pressure on national governments.MethodUsing a qualitative literature review methodology, this research synthesizes scholarly articles, institutional reports, and classical Islamic economic texts published between 2000 and 2024. The analysis follows a thematic approach, focusing on zakat’s functions in promoting wealth redistribution, economic resilience, and long-term fiscal sustainability.ResultsFindings reveal that zakat plays a critical role in mitigating economic shocks. It stimulates liquidity by enhancing consumption among low-income groups, supports grassroots economic development through community-based aid, and reduces government spending by acting as a complementary social safety net. Empirical evidence from Muslim-majority countries indicates that institutionalized zakat systems are effective in reducing poverty and inequality, particularly during economic downturns.ImplicationsIntegrating zakat into national fiscal policy frameworks could provide a sustainable, ethical, and community-driven response to financial crises. Effective governance, transparency, and technological innovation in zakat administration are essential to maximize its economic impact and maintain public trust.Originality/NoveltyThis study repositions zakat from a purely religious practice to a strategic economic instrument within Islamic macroeconomics. It offers a normative and conceptual foundation for embedding zakat in contemporary fiscal systems as a means of achieving economic stability, social equity, and inclusive recovery in times of crisis.

Overcoming Intellectual Unemployment through Entrepreneurship Learning Transformation: A Case Study on Sharia Economic Law Study Program of Unismuh Makassar Mansyur, Fakhruddin; Jasri, Jasri; Masuwd, Mowafg
Al-Muamalat: Jurnal Ekonomi Syariah Vol. 11 No. 2 (2024): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v11i2.34562

The number of job vacancies in Indonesia is still far less than the number of job seekers every year. This shows the inability of both the government and companies to create job opportunities for generation Z in Indonesia and at the same time emphasizes that educational institutions are not able to create an easy generation that is careful about entrepreneurship, even though the level of young entrepreneurs is one of the benchmarks of a developed country. The aim of this research is to find a formula for increasing the entrepreneurial spirit of Generation Z through effective entrepreneurship learning. The type of research used is field research with a quantitative approach. The object of this research is students and graduates of the Unismuh Makassar Sharia Economic Law Study Program. The results of this study indicate that of the two variables studied, namely human resources in this case are lecturers (X1) and entrepreneurship learning (X2) it is known that the variable X1 does not influence the growth of student entrepreneurial spirit while entrepreneurship learning has a positive and significant effect on growth. student entrepreneurial spirit. So, it can be concluded that to build and foster the entrepreneurial spirit of students there needs to be improvement and great attention to the entrepreneurship learning process which is capable of being a means of creating Generation Z who are fond of entrepreneurship.

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

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.

Boycott of Israel Products in Islamic Economic Perspective: An Analysis of Muslim Consumers in Makassar City Mansyur, Fakhruddin; Malik, Abdul; Alrasyid, Harun
OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 6 No. 1 (2025): OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

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This study analyzes the perceptions and actions of Muslim consumers in Makassar City towards the boycott of Israeli products in the perspective of Islamic economics. The results show that the boycott is seen as a form of solidarity with Palestine and as a manifestation of the religious, moral, and social values espoused in Islam. The main motivations for participation in the boycott include religious obligation, socio-political solidarity, social media influence, and awareness of consumer rights. The boycott led to significant changes in consumption behavior, with increased preference for local products or alternatives not associated with Israel, as well as increased awareness of product origins and adherence to halal principles. Overall, this study shows that the economic decisions of Muslim consumers in Makassar are not only based on material factors, but also on ethical and religious considerations, with boycotts seen as a way to express protest against injustice and support socio-economic change in accordance with Islamic values.

Analisis Pemikiran Ekonom Islam pada Masa Kontemporer: (Muhammad Nejatullah Siddiqi, Umer Chapra, Syed Nawab Haidar Naqvi) Kotta, Muhammad Iswan; Alrasyid, Harun; Parakassi, Idris; Mansyur, Fakhruddin
Hamalatul Qur'an : Jurnal Ilmu Ilmu Alqur'an Vol. 6 No. 2 (2025): December 2025
Publisher : Pondok Pesantren Hamalatul Qur'an Jogoroto Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/hq.v6i2.401

This journal discusses contemporary Islamic economic thought through an in-depth analysis of three key figures: Muhammad Nejatullah Siddiqi, Umer Chapra, and Syed Nawab Haidar Naqvi. Islamic economics, based on Sharia principles, offers an alternative to secular economic systems that often focus solely on material profit. Siddiqi emphasizes the importance of a fair and sustainable Islamic financial system, focusing on the fulfillment of individuals' basic needs, justice in production and distribution, and the implementation of zakat in public finance. Chapra, as a pioneer of Islamic economics, proposes a principle of freedom balanced with responsibility, as well as the importance of socioeconomic reconstruction to achieve welfare. Meanwhile, Naqvi highlights the role of government in ensuring distributive justice and the elimination of riba. Through a qualitative descriptive approach, this research provides insights into the contributions of these three thinkers to the development of Islamic economic theory in the contemporary era.

PENGELOLAAN DANA ZAKAT, INFAK, DAN SEDEKAH : PERAN LAZISMU MAKASSAR DALAM PEMBANGUNAN SOSIAL DI SEKTOR PENDIDIKAN, PANGAN, DAN KESEHATAN Mansyur, Fakhruddin; Malik, Abdul
PILAR Vol. 15 No. 2 (2024): JURNAL PILAR, DESEMBER 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/0yc8pw12

Penelitian ini bertujuan untuk menganalisis peran Lazismu Makassar dalam pengelolaan zakat, infak, dan sedekah (ZIS) guna mendukung pembangunan sosial di sektor pendidikan, pangan, dan kesehatan selama periode 2018–2023. Metode deskriptif kualitatif digunakan dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa Lazismu Makassar berkontribusi secara signifikan dalam pendidikan melalui alokasi zakat fii-sabilillah untuk operasional pendidikan dan pemberian beasiswa kepada siswa kurang mampu. Dalam sektor pangan, Lazismu mendistribusikan infak dan sedekah untuk kebutuhan darurat masyarakat serta memberdayakan petani lokal melalui pelatihan dan dukungan modal. Di sektor kesehatan, Lazismu meningkatkan akses layanan kesehatan melalui program preventif dan kuratif berbasis dana zakat, seperti pemeriksaan kesehatan gratis, edukasi gizi, dan subsidi fasilitas kesehatan. Meski demikian, penelitian ini mengidentifikasi tantangan dalam pengelolaan ZIS, termasuk fluktuasi penerimaan ZIS, distribusi yang tidak merata, dan kendala operasional. Rekomendasi penelitian ini mencakup adopsi teknologi, diversifikasi sumber pendanaan, dan penguatan kolaborasi dengan pemangku kepentingan untuk meningkatkan efektivitas pengelolaan ZIS. Penelitian ini berkontribusi pada literatur filantropi Islam dengan memberikan rekomendasi praktis untuk mendukung pembangunan sosial berkelanjutan melalui pengelolaan ZIS.Kata kunci: Zakat; Lazismu Makassar; Filantropi Islam; Pendidikan; Kesehatan

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