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All Journal Jurnal Ilmu Kesehatan Masyarakat POROS TEKNIK INTEKNA Jurnal Teknik Sipil Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Abdi Insani Community Development Journal: Jurnal Pengabdian Masyarakat Instal : Jurnal Komputer Journal Peqguruang: Conference Series Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Tarbiyah Islamiyah: Jurnal Ilmiah Pendidikan Agama Islam Jurnal Multidisiplin Madani (MUDIMA) Jurnal Nasional Teknologi Komputer Indonesian Journal of Society Development (IJSD) Jurnal Semiotika-Q: Kajian Ilmu al-Quran dan Tafsir Journal of Religion and Film Indonesian Journal of Advanced Social Works (DARMA) TOFEDU: The Future of Education Journal Journal Global Technology Computer Danadyaksa Historica Jurnal Ilmu Pengetahuan dan Teknologi Bagi Masyarakat
Abdul Khaliq
Politeknik Negeri Banjarmasin
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Ar-Ribh

 1 
ANALISIS KEBIJAKAN AKUNTANSI ATAS PERLAKUAN ZAKAT AKTIVA PADA PT. BANK BNI SYARIAH CABANG MAKASSAR Khaliq, Abdul
Jurnal Ar-Ribh Vol 3, No 2 (2020): Oktober 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (683.488 KB) | DOI: 10.26618/jei.v3i2.4249

Abstract

Accounting Policy Analysis of Zakat Asset Treatment at PT. Bank BNI Syariah Makassar Branch. This research aims to determine the accounting policy for the zakah treatment of assets in PT.Bank BNI Syariah Makassar Branch and the influence of zakat on sharia accounting policies. The method of analysis used is descriptive qualitative analysis method by using data collection technique that is observation and interview. From the results of research conducted at PT.Bank BNI Syariah Branch of Makassar on accounting policy for the zakah treatment of assets. Where in the accounting policies that exist in PT. Bank BNI Syariah Branch of Makassar level of quality of information provided to the public, where the zakat management agency should be able to convince the public that BNI Syariah Bank Makassar Branch has the ability and capacity in achieving program objectives in accordance with Islamic Shari'a in the management of zakat that requires the resources human beings who have managerial skills, religious knowledge, sufficient technical skills.
The Role Of Zakat In Poverty Reduction In Indonesia Jaya, Asri; Muin, Rahmawati; Haanurat, A Ifayani; Khaliq, Abdul
Jurnal Ar-Ribh Vol 6, No 2 (2023): Oktober 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i2.12813

Abstract

Indonesia is a developing country and is the fourth most populous country in the world and has a Muslim majority population. For developing countries, poverty is a problem that becomes homework for which a solution must be found. Several government programs that have been launched in the context of poverty alleviation need to be relied on more to be the solution to this problem, instead of being successful, the poverty rate in Indonesia is getting higher. In Islamic economics, zakat is a concentrated discourse as an alternative solution to the problem of poverty. The majority of Indonesia's Muslim population provides a great opportunity to achieve the mission of alleviating poverty. It is believed that the more Muslims are aware of the obligation to pay zakat, the greater the potential for zakat collected. Wise zakat management and fair and equitable distribution are certainly one of the conditions that must be met so that all levels of society can feel the function of zakat. This paper uses a literature approach and draws the conclusion that the potential for zakat in Indonesia reaches fantastic figures. Zakat can be used as an alternative solution to the problem of poverty in Indonesia. With professional management, the people of Indonesia must be optimistic that the poverty rate will soon be reduced.
Use Of Zakat Funds For Productive Purposes In Indonesia Khaliq, Abdul; Lutfi, Mukhtar; Muin, Rahmawati; Jaya, Asri
Jurnal Ar-Ribh Vol 6, No 1 (2023): April 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i1.10632

Abstract

Peraturan  zakat  di  Indonesia  mengatur  bahwa  zakat  dapat  dimanfaatkan  untuk  tujuan  produktif  dalam  rangka  penanganan  fakir  miskin  dan peningkatan  kualitas  umat.  Kajian  ini  bertujuan  untuk  mengkaji  pendayagunaan  dan  pembukuan  zakat  untuk  tujuan  produktif  serta dipraktekkan  oleh  lembaga  zakat.  Zakat  untuk  tujuan  produktif  biasanya  dikaitkan  dengan  pinjaman  atau  dana  bergulir.  Hal  itu  menimbulkan kontroversi  di  kalangan  ulama.  Perbedaan  konsep  zakat  menimbulkan  kontroversi  tentang  hak  milik  dan  perlakuan  zakat.  Tulisan  ini menawarkan  alternatif  pemanfaatan  zakat  atau  infaq/sadaqat  dari  perspektif  pertimbangan  fiqh  dan  akuntansi.
ANALISIS KEBIJAKAN AKUNTANSI ATAS PERLAKUAN ZAKAT AKTIVA PADA PT. BANK BNI SYARIAH CABANG MAKASSAR Khaliq, Abdul
Jurnal Ar-Ribh Vol. 3 No. 2 (2020): Oktober 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v3i2.4249

Abstract

Accounting Policy Analysis of Zakat Asset Treatment at PT. Bank BNI Syariah Makassar Branch. This research aims to determine the accounting policy for the zakah treatment of assets in PT.Bank BNI Syariah Makassar Branch and the influence of zakat on sharia accounting policies. The method of analysis used is descriptive qualitative analysis method by using data collection technique that is observation and interview. From the results of research conducted at PT.Bank BNI Syariah Branch of Makassar on accounting policy for the zakah treatment of assets. Where in the accounting policies that exist in PT. Bank BNI Syariah Branch of Makassar level of quality of information provided to the public, where the zakat management agency should be able to convince the public that BNI Syariah Bank Makassar Branch has the ability and capacity in achieving program objectives in accordance with Islamic Shari'a in the management of zakat that requires the resources human beings who have managerial skills, religious knowledge, sufficient technical skills.
Use Of Zakat Funds For Productive Purposes In Indonesia Khaliq, Abdul; Lutfi, Mukhtar; Muin, Rahmawati; Jaya, Asri
Jurnal Ar-Ribh Vol. 6 No. 1 (2023): April 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i1.10632

Abstract

Peraturan  zakat  di  Indonesia  mengatur  bahwa  zakat  dapat  dimanfaatkan  untuk  tujuan  produktif  dalam  rangka  penanganan  fakir  miskin  dan peningkatan  kualitas  umat.  Kajian  ini  bertujuan  untuk  mengkaji  pendayagunaan  dan  pembukuan  zakat  untuk  tujuan  produktif  serta dipraktekkan  oleh  lembaga  zakat.  Zakat  untuk  tujuan  produktif  biasanya  dikaitkan  dengan  pinjaman  atau  dana  bergulir.  Hal  itu  menimbulkan kontroversi  di  kalangan  ulama.  Perbedaan  konsep  zakat  menimbulkan  kontroversi  tentang  hak  milik  dan  perlakuan  zakat.  Tulisan  ini menawarkan  alternatif  pemanfaatan  zakat  atau  infaq/sadaqat  dari  perspektif  pertimbangan  fiqh  dan  akuntansi.
The Role Of Zakat In Poverty Reduction In Indonesia Jaya, Asri; Muin, Rahmawati; Haanurat, A Ifayani; Khaliq, Abdul
Jurnal Ar-Ribh Vol. 6 No. 2 (2023): Oktober 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i2.12813

Abstract

Indonesia is a developing country and is the fourth most populous country in the world and has a Muslim majority population. For developing countries, poverty is a problem that becomes homework for which a solution must be found. Several government programs that have been launched in the context of poverty alleviation need to be relied on more to be the solution to this problem, instead of being successful, the poverty rate in Indonesia is getting higher. In Islamic economics, zakat is a concentrated discourse as an alternative solution to the problem of poverty. The majority of Indonesia's Muslim population provides a great opportunity to achieve the mission of alleviating poverty. It is believed that the more Muslims are aware of the obligation to pay zakat, the greater the potential for zakat collected. Wise zakat management and fair and equitable distribution are certainly one of the conditions that must be met so that all levels of society can feel the function of zakat. This paper uses a literature approach and draws the conclusion that the potential for zakat in Indonesia reaches fantastic figures. Zakat can be used as an alternative solution to the problem of poverty in Indonesia. With professional management, the people of Indonesia must be optimistic that the poverty rate will soon be reduced.
Co-Authors - Fakhrurrazi A Ifayani Haanurat Adriani Muhlis, Adriani Afandi, Afdi Alfian Khairani Andari, Ayu Anida Anida, Anida Arfan Arfan Arsal, Muryani Asri Jaya Azisah, Azisah Batubara, Supina Bayu, Muhammad Effendie, Faryanto Eko Hariyanto Fachri, Barany fadhilla, aulia Fadzlin, Nurul Fakhrrurrazi Fakhrurrazi Fiany, Fauzul Asta Fitrah, Nur Fitriana, Huniza Hairil Hairil, Hairil Hardiansyah Putra hardiansyah putra Hasanuddin Hasanuddin Insirat, Mutahira Nur Ismawati Ismawati Kaban, Roberto Luky Adrianto Lutfi, Mukhtar M. Rusydi Mahmud Mahmud Menap Muhammad Agus Muljanto Muhammad Sai Muin, Rahmawati Nasrullah Nasrullah Nazrica, Sherly Ani Novida Sari, Sri Nurani, Dwi Citra Pertiwi, Hardianti Qur'ani, Nini Rakkang, Yayuk Ranggi Marantika Rasyid, Muhammad Nur Rendra, Muhammad Yusuf Alfian Rosandi, M.Hairil Sahrullah, Sahrullah Sari, Sri Novida Sobihatun Nur Abdul Salam Suheri SURYA DHARMA Syamsul Bakhtiar Ass. Umar, Rahmawati Yahya Mof Yusinta Tia Rusdiana Zulqarnin, Zulqarnin