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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
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Religion Humanities Astronomy Earth & Planetary Sciences Economics, Econometrics & Finance Physics Social Sciences Other

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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.
The Role of economic education in optimizing local resource potential to increase community income‎ Mansyur, Fakhruddin; Hasanuddin, Hasanuddin; Abdul Malik; Fitrayani, Fitrayani
Journal of Islamic Economics Lariba Vol. 11 No. 2 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol11.iss2.art10

Abstract

IntroductionEconomic education plays a crucial role in empowering communities to recognize and manage the potential of local resources. In the of increasing global competitiveness, local resources are often overlooked, though they possess strategic value for community-based development. When aligned with Sharia entrepreneurial principles, the optimization of local resources can contribute not only to income growth but also to ethical and sustainable economic practices.ObjectivesThis study aims to explore the role of economic education in promoting Sharia-based entrepreneurship for optimizing local resource potential. Specifically, it investigates how economic education affects economic literacy and business diversification, and how it contributes to increasing community income.MethodThe research employed a mixed-methods approach, combining quantitative and qualitative data to provide a comprehensive analysis. Quantitative data were collected via a structured survey involving 300 respondents, while qualitative insights were obtained through in-depth interviews with 15 selected participants. Artificial Intelligence (AI) tools were used to assist in refining and analyzing the content for clarity and coherence.ResultsThe findings reveal that economic education significantly enhances economic literacy, as shown by an increase in literacy scores from 3.1 to 4.3. Moreover, 40% of respondents diversified their businesses after participating in the training—primarily into value-added agricultural products and tourism services. Interview data also highlight a shift in mindset, with communities beginning to focus on the development and management of local resources rather than merely utilizing them in traditional ways.ImplicationsThe study underscores the importance of practice-based economic education programs that incorporate technology and uphold Sharia principles. Effective collaboration among government institutions, private sectors, and educational bodies is essential to support infrastructure and funding for sustainable impact.Originality/NoveltyThis study uniquely combines the perspectives of economic education and Sharia entrepreneurship in the context of local resource optimization, an approach that has rarely been addressed in previous empirical studies. It also integrates AI-assisted analysis for enhanced validity and relevance in community development frameworks.
Revitalizing Traditional Astronomical Instruments: Developing a Local Dial Model for Accurate Prayer Time Determination Sartika, Sartika; Salam, Hisbullah; Mansyur, Fakhruddin; M, Nurhidaya
Al-Hilal: Journal of Islamic Astronomy Vol. 7 No. 2 (2025)
Publisher : Fakultas Syari'ah dan Hukum UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-hilal.2025.7.2.28952

Abstract

This study addresses the limitations of contemporary prayer time instruments, which often require complex calculations, electricity, internet connectivity, or direct exposure to sunlight, by developing a practical, local dial–based tool for community use. Employing a Research and Development (R&D) approach, data were collected through observation and documentation and analyzed using descriptive and comparative methods. The device integrates calculations from the Indonesian Ministry of Religious Affairs, including altitude corrections for Maghrib, Isha, and Fajr, processed through VBA in Microsoft Excel using astronomical formulas from Jean Meeus’s Astronomical Algorithms. The instrument comprises a dial field, support field, tripod, thread, spirit level, minute-scale ruler, and stick, with the dial incorporating an analog prayer-time circle, an ‘Asr curve, and a Zuhr line. Comparative testing against the official prayer schedule demonstrates high accuracy with only a one-minute deviation. Designed for long-term use, the device remains valid for 50 years from 2023 and is applicable within a 27.5 km radius of Universitas Muhammadiyah Makassar.
Co-Authors Abdillah S., Abdillah S. Abdul Malik Fitrayani, Fitrayani Harun Alrasyid 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 Salam, Hisbullah Sartika Sartika St. Salehah Madjid Tengku Riza Zarzani N