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All Journal JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Islamic Accounting and Finance Review International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ekonomi Syariah dan Bisnis Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Socius: Social Sciences Research Journal At Tawazun Jurnal ekonomi Islam Study of Scientific and Behavioral Management (SSBM)
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UIN Alauddin Makassar
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Pengukuran Kinerja Perbankan Dengan Metode CAMEL Akramunnas, Akramunnas; Kara, Muslimin
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 3, No 1 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.503 KB) | DOI: 10.24252/al-mashrafiyah.v3i1.7780

Abstract

This research article reviews the performance comparison of conventional BRI and BRI sharia banking using the CAMEL method. The sample in this study is the Financial Report data in the form of financial statements of BRIand BRI sharia which have been published in Bank Indonesia in 2013-2017. Data were analyzed using Independent sample t-test to test whether there were statistically significant differences between the financial performance of  BRI and BRI sharia.  Research Results show (1) BRI banking performance in the aspect of capital and  management quality are in the healthy category; profitability factors and  liquidity aspects Very healthy; (2) BRI sharia performance are: Capital factors and quality in the management arein category Unhealthy; Rentability factors are in the category of Fair enough; Assessment of liquidity is in the healthy category; (3) Theres  is no significant difference between the value of CAR, and the value of Loan to Deposit Ratio (LDR) / Financing to Deposit Ratio (FDR)  in BRI  and BRI sharia; there are significant differences between the value of Non Performing Loans (NPL), Non Performing Finance (NPF) and Return on Assets (ROA) at BRI and BRI shariaKeywords: Banking Performance, Camel, BRI, BRI ShariahArtikel Penelitiaan ini mengulas perbandingan kinerja Bank BRI dan BRI Syariah dengan menggunakan metode CAMEL, Sampel yang digunakan adalah data laporan keuangan berupa laporan keuangan BRI dan BRI Syariah yang telah dipublikasikan di Bank Indonesia tahun 2013-2017. Data dianalisis menggunakan Independent sample t-test untuk menguji perbedaan signifikan antara kinerja keuangan BRI dan BRI Syariah. Hasil Penelitian menunjukan; (1) Kinerja perbankan BRI pada aspek permodalan dan aspek kualitas manajemen berada dalam kategori sehat; aspek rentabilitas dan  aspek  liquiditas  sangat sehat; (2)  Kinerja BRI Syariah adalah: faktor permodalan dan likuiditas berada dalam kategori sehat; pada aspek kualitas asset  dalam kategori pengelolaan manajemen kurang sehat;  faktor rentabilitas berada dalam kategori cukup  sehat. (3) Tidak ada perbedaan signiikan antara nilai CAR dan nilai Loan to Deposit Ratio (LDR) /Financing to Deposit Ratio (FDR) pada BRI dan BRI Syariah; ada perbedaan signifikan antara nilai Non Performing Loan (NPL), Non Performing Finance (NPF), Net Profit Margin (NPM) dan Return On Assets (ROA)  pada BRI dan BRI Syariah. Kata Kunci: Kinerja Perbankan, Camel, BRI, BRI Syariah
Royalty Fee Bisnis Waralaba Ritel di Kota Makassar dalam Perspektif Hukum Ekonomi Syariah Afifah, Andi Nur; Sohrah; Kara, Muslimin
NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam Vol 7 No 1 (2021): NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/nukhbah.v7i1.296

Abstract

The aim of this research was to determine and understand the royalty fees for retail store franchise business in the perspective of Islamic economic law in the city of Makassar. This research was a type of qualitative descriptive research (non-statistical) using normative, phenomenological, and sociological approaches. Findings of this research revealed that: First, the franchise of company X with its franchisee was in accordance with the Islamic law, there was no element of fraud in terms of contracts and agreements which was implemented in transparency. While, the franchise of company Y and its franchisee, there were different perceptions of policies related to the contract and franchise agreement, namely the absence of a written signing so that it was not in accordance with sharia, but both parties agreed on considerations and amendment policies that made specifically by the franchisee. Second, the implementation of royalty fees between the two companies had been carried out in transparency. The difference of both companies and their franchisees was from the policy of late payment of royalty fees. Company X and its franchisee used a maximum three-month deadline with an interest system, this was not adjusted to Islamic law because interest includes usury. Then, company Y and its franchisee would absolutely not use the delay system policy, because the royalty fee would automatically be deducted from the franchisee's cashback by purchasing products at Company Y.
KEPATUHAN WAJIB PAJAK PPH 21 DALAM PERSPEKTIF MAQASHID SYARIAH Koemar, Fadillah Zaskia; Kara, Muslimin; Bulutoding, Lince
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.40580

Abstract

Abstract, This study aims to determine the level of compliance of Muslim taxpayers registered at the South Makassar KPP and to determine the compliance of Muslim taxpayers in the maqashid sharia perspective. The paradigm used in this study is a type of qualitative research with an interpretive approach. The results showed that the level of compliance of Muslim taxpayers at KPP Pratama South Makassar was well achieved. This is based on three main things, namely an understanding of the urgency of taxes, an understanding of tax rules and policies, and the deposit/payment of taxes themselves. In addition, in the maqashid sharia perspective, the compliance of Muslim taxpayers at the South Makassar KPP Pratama has fulfilled the five principles, namely safeguarding property (hifdz al-mal), guarding reason (hifdz al-'aql), guarding soul (hifdz an-naas), safeguarding descendants (hifdz an-nasb), in which these four things then lead to maintaining religion (hifdz ad-din). Abstrak, Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan Wajib Pajak Muslim yang terdaftar di KPP Makassar Selatan dan Mengetahui kepatuhan Wajib Pajak Muslim dalam perspektif maqashid syariah. Paradigma yang digunakan dalam penelitian ini yaitu jenis penilitian kualitatif dengan pendekatan interpretif. Hasil penelitian menunjukkan tingkat kepatuhan Wajib Pajak muslim di KPP Pratama Makassar Selatan tercapai dengan baik. Hal ini didasarkan kepada tiga hal utama yaitu pemahaman terkait urgensi pajak, pemahaman terkait aturan dan kebijakan pajak, serta penyetoran/pembayaran pajak itu sendiri. Selain itu Dalam perspektif maqashid syariah, kepatuhan Wajib Pajak Muslim di KPP Pratama Makassar Selatan telah memenuhi kelima prinsip yakni menjaga harta (hifdz al-mal), menjaga akal (hifdz al-„aql), menjaga jiwa (hifdz an-naas), menjaga keturunan (hifdz an-nasb), yang di mana keempat hal tersebut kemudian bermuara kepada menjaga agama (hifdz ad-diin).
Impact Of Sharia-Based Product Differentiation To Encourage The Growth Of Islamic Banks In Indonesia Syarifuddin, Syarifuddin; Pagalung, Gagaring; Kara, Muslimin; Mansyur, Alif Ilman
ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM Vol 7 No 2 (2022): Asy-Syar'iyyah Desember 2022
Publisher : FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/asy.v7i2.2771

Abstract

The development of Islamic banks in Indonesia today can be said to be slow when compared to conventional banks. There are several challenges that cause this, such as capital problems, the development of sharia product innovations, to the inadequate quality of human resources, to limited infrastructure in sharia economic development. In this study, we will discuss one of these challenges, namely the development of sharia product innovation or called sharia product differentiation. The purpose of this study is to determine the effect of product differentiation, on people's decisions in choosing banks and products to be used and their impact on the development of Islamic banks in Indonesia. This research is descriptive research using secondary data related to the effect of product differentiation on Islamic banking. The population in this study are residents throughout Indonesia who use Islamic banks. The results of the study indicate that the variable in question, namely product differentiation, is considered important so that it has an impact on people's decisions to choose whether to use products from Islamic banks. This will automatically encourage the growth rate of Islamic banks in Indonesia.
Analisis Indikator Keberkahan Berzakat Bagi Muzakki pada Badan Amil Zakat Nasional (BAZNAS) Kota Makassar Danto, Andi Muhammad Jaka; Kara, Muslimin; Putra, Trisno Wardy
EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Vol 7 No 1 (2023): EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan)
Publisher : STIES INDONESIA PURWAKARTA Dan MES PURWAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37726/ee.v7i1.761

Abstract

Sistem ekonomi Islam merupakan sistem yang pertengahan, yang menghargai kepemilikan pribadi dan pengembangannya dengan syarat melalui cara-cara yang dibenarkan, tidak menzalimi orang lain dan memiliki hubungan yang sangat erat dengan moral dan etika Islam yang agung. Artikel ini bertujuan untuk mendeskripsikan keberkahan zakat bagi Muzakki pada BAZNAS Kota Makassar. Penelitian ini termasuk jenis penelitian lapangan (field research) yang menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa zakat termasuk salah satu rukun (rukun ketiga) dari rukun Islam yang lima, keberadaan zakat dianggap sebagai ma’luum minad-diin bidh-dharuurah atau diketahui secara otomatis adanya dan merupakan bagian mutlak dari keislaman seseorang. Dalam indikator keberkahan peneliti menggunakan teori dari Ahmad Mifdhol Muthohar yang mengatakan bahwa ketenangan batin, kemudahan urusan, perasaan tentang keridhaan Allah, efektifitas harta dan terhindar dari hal-hal yang membahayakan. Dengan demikian akan tercipta ketenangan batin yang menyebabkan timbulnya kebahagiaan dan ketenangan dalam menjalani kehidupan dengan segala problematikanya. Dari hasil wawancara dengan informan, mereka merasa dilancarkan setiap urusannya namun ada juga informan merasa biasa saja setelah melakukan pembayaran zakat. Selain itu informan merasa hidupnya lebih berkah, doa-doa informan cepat terkabul setelah berzakat. Keberkahan dapat pula dimaknai sebagai tertolaknya seseorang dari hal-hal yang membahayakan, baik itu berupa penyakit maupun marabahaya lainnya. Hasil wawancara yang dilakukan peneliti dengan informan mendapatkan semua informan menyatakan tidak pernah mengalami musibah selama membayarkan zakat.
Tipologi Kemiskinan Dengan Model Cibest Quadrant (Studi Kasus Di Kecamatan Belawa) Mahendra, Yusril; Kara, Muslimin; Bulutoding, Lince
AT TAWAZUN: Jurnal Ekonomi Islam Vol 1 No 3 (2021): Volume 1 Nomor 3, Desember 2021
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/attawazun.v1i3.25839

Abstract

Kemiskinan merupakan hal yang sangat fenomenal dan multidimensi yang di hadapi oleh setiap negara baik negara berkembang maupun negara maju. Dalam banyak kasus kemiskinan dapat di ukur dengan menggunakan termonologi atau standa-standar kesejahteraan ekonomi seperti pendapatan dan konsumsi setiap rumah tangga. Penelitian ini bertujuan untuk mengkaji dan mengelompokkan kemiskinan dengan menggunakan model CIBEST Quadrant. Model CIBEST Quadrant merupakan suatu alat ukur kemiskinan dan kesejahteraan dengan menggunakan indikator pemenuhuan kebutuhan spiritual selain pemenuhan kebutuhan materiil. Metode yang di gunakan dalam penelitian ini adalah kuantitatif dengan pendekatan deskriptif kuantitatif. Tekhnik analisis data yang digunakan ialah model CIBEST sebuah alat ukur kesejateraan dan kemiskinan yang di kembangkan oleh Irfan Syauqi Beik dan Layli Dwi Arsyianti pada tahun 2015. Sumber data yang merupakan sumber data sekunder dikumpulkan dari infoman masyarakat di kecamatan Belawa. Dari hasil penelitian menunjukkan terdapat tiga tipe kemiskinan pada masyarakat di kecamatan Belawa dengan model CIBEST yaitu sebanyak 67,5% penduduk di kecamatan Belawa mampu memenuhi kebutuhan spiritualnya dan kebutuhan materiilnya atau masuk dalam kelompok keluarga sejahtera, 29,7% penduduk mampu memenuhi kebutuhan spiritualnya dan tidak mampu memenuhi kebutuhan materiilnya atau kelompok keluarga miskin materiil, kemiskinan spiritual sangat tipis di temukan di kecamatan Belawa sebanyak 2,7% keluarga tidak mampu memenuhi kebuthan spiritualnya tetapi mampu memenuhi kebutuhan materiilnya. Kemiskinan absolut di kecamatan Belawa tidak ditemukan atau tidak teridentifikasi dalam penelitian ini.
PRAKTIK MONOPOLI PERDAGANGAN DAN IKHTIKAR DALAM PERSPEKTIF EKONOMI SYARIAH Ali Bawafie, Aniq Akhmad; Kara, Muslimin; Wahyuddin Abdullah, Muhammad; Bukhari, Bukhari; Zikri Dwiatmaja, Ahmad
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i1.193

Abstract

A monopoly is a less competitive type of market where there is no direct business competition. In a competitive market, equilibrium is reached when supply and demand meet at a mutually agreed price and quantity between seller and buyer. Both parties benefit from this transaction, and no losses are incurred as a consequence of the exchange.This research was conducted using a qualitative approach based on desk research. When analysed thoroughly, ikhtikar is not always the same as monopoly or hoarding. In the Islamic context, every individual has the right to engage in business, whether as the sole seller (or producer) in the market. Not all acts of hoarding can be termed as monopoly. The prohibition only applies if the monopolist controls a good with inelastic demand elasticity. A monopolist who controls a good with an elastic demand elasticity will suffer losses.
Methods for Measuring Potential Bankruptcy of Sharia Banking Ridwan, Mukminati; Pagalung, Gagaring; Kara, Muslimin
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 6 No 2 (2022): Oktober
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v6i2.31807

Abstract

This study aims to examine the methods that can be used to measure bankruptcy in sharia banking. This study is also to examine the potential for bankruptcy which is most effectively used. The method used is descriptive qualitative method with a literature approach. The results showed that of the six bank measurement methods, all of them could not be used to measure bankruptcy in Sharia banking without being modified first. This is because all methods have constituent elements based on interest and taxes. All methods can be used when eliminating the elements of interest and taxes. However, based on the research, it was found that the most widely used method to measure bankruptcy is the Altman Z-Score model, but the Springate S-score is the most effective in detecting the bankruptcy of Sharia banking in Indonesia.
KONSEP EKONOMI ISLAM VERSI ABDULLAH SAEED Asriyana, Asriyana; Masse, Rahman Ambo; Kara, Muslimin
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 2 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i2.2117

Abstract

This article discusses the understanding of economic concepts in Islam, which has become the subject of extensive debate and has attracted interest from various backgrounds. One of the views that has emerged is the version put forward by Abdullah Saeed. In his version, Saeed discusses the basic principles of Islamic economics, which include the principles of justice, equal distribution, shared ownership, and the prohibition of usury. Emphasis on community empowerment through economic practices in accordance with Islamic teachings. This research is a qualitative descriptive study. The aim of this research is to interpret and explain data relating to the current situation, attitudes and views that occur in society, the conflict between two or more situations, the influence of a condition, or other things. This article will explore the key points in Abdullah Saeed's version of the concept of Islamic economics, as well as its impact on contemporary economic thought and economic practice in the Muslim world.
KONSEP KONSUMSI DALAM EKONOMI ISLAM KONTEMPORER VERSI ABDUL MANNAN DAN MONZER KAHF (Abad XIV H/ XV H/ Abad 20 M) Sandi, Ahmad; Kara, Muslimin; Masse, Rahman Ambo
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 2 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i2.2125

Abstract

The purpose of this article is to find out and explore the views of Muhammad Abdul Mannan and the views of Monzar Kahf as contemporary Islamic economic thinkers with a focus on consumption. This research is conceptual research using qualitative research methods with literature review. The data used is secondary data, where secondary data is obtained from journal articles, proceedings, conferences, online news and official sites that have relationships or keywords that are appropriate to the topic. From the views of these two contemporary Islamic thinkers, regarding consumption, Muhammad Abdul Mannan emphasizes five principles of consumption, namely: Justice, cleanliness, simplicity, generosity and morality. Meanwhile, Monzer Kahf ties consumption in Islam to three things, namely Islamic rationalism, the concept of falah and the time scale.
Co-Authors Abdul Wahab Abdullah, Muhammad Wahyuddin Abdullah, Wahyuddin Abdut Tawwab, Muhammad Afifah, Andi Nur Akramunnas Akramunnas, Akramunnas Ali Bawafie, Aniq Akhmad AR, Muh. Sabri Arifin, Asriadi Asriyana, . Awaluddin Awaluddin Bukhari Bukhari Danto, Andi Muhammad Jaka Fatahuddin, Askar Fatimah, Emi Sri Rahayu Fauziah Fauziah Gagaring Pagalung Hamka Hamka, Hamka Hamzah, M. Nasir K, Amiruddin KARTINI Katman, Muh. Nasri Koemar, Fadillah Zaskia Kurniawan, Muhammad Zuhud Lince Bulutoding Lutfi, Mukhtar M, Misbahuddin M. Wahyuddin Abdullah, M. Wahyuddin Mahendra, Yusril Mansyur, Alif Ilman Muammar Bakry nahlah, nahlah Noni, Muhammad Mellong Pratiwi, Dhita Purnama Purnama Putra Suaib, Andi Suwandi Putra, Trisno Wardy Rahayu, Andi Sri Rahman Ambo Masse Ridwan, Mukminati Sandi, Ahmad Sapa, Nasrullah Bin Sappeami, Sappeami Sofyan, Idha Fadhilah Sohrah Sudirman Sudirman Syaharuddin Syamsiah, Syamsiah Syamsul Rijal Syarifuddin Syarifuddin Usman, Cahuur Wahyuddin Abdullah, Muhammad Zikri Dwiatmaja, Ahmad