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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam Islamic Accounting and Finance Review
Mustakim Muchlis
Universitas Islam Negeri Alauddin Makassar
Economics, Econometrics & Finance Social Sciences

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Analisis Pengelolaan Aset Tetap Pemerintah Daerah Berdasarkan Peraturan Menteri dalam Negeri Nomor 19 Tahun 2016 Ikbar Andrian Sumardi; Mustakim Muchlis
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 7 No 1 (2017): Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v7i1.3934

Abstract

Penelitian ini bertujuan menganalisis pelaksanaan pengelolaan Barang Milik Daerah/Aset Tetap Pada Pemerintah Daerah Kabupaten Jeneponto dan kendala apa yang dihadapi dalam pelaksanaan pengelolaan Barang Milik Daerah/Aset Tetap sesuai dengan Peraturan Menteri Dalam Negeri No. 19 Tahun 2016 Tentang Pedoman Teknis Pengelolaan Barang Milik Daerah. Penelitian ini menggunakan pendekatan deskriptif-kualitatif. Data diperoleh dengan observasi, wawancara, Studi Pustaka, dokumentasi, dan internet searching. Hasil penelitian menunjukkan bahwa Pengelolaan Aset Tetap/Barang Milik Daerah yang dilakukan oleh Pemerintah Daerah Kabupaten Jeneponto secara keseluruhan telah dilakukan dengan maksimal dan sesuai dengan Siklus Pengelolaan Barang Milik Daerah sebagaimana yang diatur dalam PERMENDAGRI No. 19 Tahun 2016. Walaupun belum semua terlaksana dengan maksimal seperti keterlambatan penyampaian laporan pada tingkat pengguna barang (SKPD), Pemanfaatan Barang Milik Daerah hanya sebatas pada pemanfaatan pinjam pakai, pengamanan yang belum maksimal.Faktor penghambat dalam pelaksanaan Siklus Pengelolaan Barang Milik Daerah Adalah Faktor SDM, Komitmen Pemimpin, Dan Faktor Penilaian aset tetap.
Exploring Sharia Screening Review in Islamic Capital Market in Indonesia (Jakarta Islamic Index) Mustakim Muchlis; Hamid Habbe
LAA MAISYIR: Jurnal Ekonomi Islam VOL 8, NO 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v8i1.20320

Abstract

Several previous studies on Islamic capital market screening have not conducted an in-depth exploration of Sharia screening on a country's index over different periods. This study aims to examine sharia screening performed on entities registered in the Jakarta Islamic (JII) Index 2015–2019. The study uses a descriptive quantitative approach by analyzing and describing Sharia screening in entities registered in JII. The research results show that the Financial Services Authority has properly screened Sharia law in registered entities according to the established criteria, as evidenced by looking at the qualitative aspects of entities that do not carry out activities that contain elements of usury, gharar, and maysir. Meanwhile, in the quantitative aspect, the entity has tracked the appropriateness between the percentage of interest-based debt of no more than 45 percent and non-halal income of no more than 10 percent. However, the OJK and MUI criteria still show some weaknesses compared to the screening criteria that apply in other countries
PERAN AUDIT SYARIAH DALAM PENGAWASAN PRAKTIK SHARIAH COMPLIANCE PADA LEMBAGA KEUANGAN SYARIAH Misbah Misbah; Mustakim Muchlis; Roby Aditiya
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.29823

Abstract

This study aims to find out how the Role of Sharia Audit in Supervision of Shariah Complince at Bank Syariah Indonesia (KCP) Bima City. By focusing on three main topics of discussion, namely the role of the shariah compliance audit, the shariah audit framework, and the concept of monotheism contained in the shariah compliance audit. The research method used in this research is qualitative with a phenomenological approach. The informants from the Indonesian Sharia Bank (KCP) Bima City consisted of two informants, namely the Leader and the Branch Operational and Service Manager. The data used in this study is primary data obtained through direct interviews with informants and secondary data is data obtained from internet data. The results of this study indicate that, the role of shariah compliance audit at the Bank Syariah Indonesia Office (KCP) Bima City is the supervision of financial statements. Furthermore, in the implementation of the sharia audit framework at the Indonesian Sharia Bank Sub-Branch Office of Bima City, the guidelines on the DSN MUI fatwa for audits outside of the financial aspect and sharia PSAK as guidelines in auditing financial statements. And the concept of monotheism contained in the shariah compliance audit at Bank Syariah Indonesia (KCP) Bima City is to apply an honest and trustworthy attitude in the implementation of the audit.
Co-Authors Hamid Habbe Ikbar Andrian Sumardi Misbah Misbah Roby Aditiya