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All Journal Jurnal Ilmiah Akuntansi Peradaban Educandum Jurnal Ilmiah Pendidikan Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Al-Buhuts (e-journal)
Muhlis Muhlis
UIN Alauddin Makassar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE ROLE OF SHARIA AUDIT IN THE IMPLEMENTATION OF ISLAMIC SOCIAL FINANCE DURING THE COVID-19 PANDEMIC Farid Fajrin; Supriadi Hamid; Muhlis Muhlis; Tri Mulato; Trisno Wardy Putra
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.16570

Abstract

Islamic social finance has an important role as an alternative solution to handling economic problems during the Covid-19 pandemic through zakat, infaq, alms and waqf (ZISWAF). In managing ZISWAF, a supervision and control system is needed in the form of a sharia audit. This study focuses on the role of sharia auditing in Islamic social finance governance during the Covid-19 pandemic. The study was conducted through a literature study with a qualitative descriptive method. The results of this study indicate that sharia auditing has the role of (1) ensuring the governance of Islamic social finance in the form of ZISWAF in accordance with the guidelines stipulated by Islamic law; (2) Assessing the extent to which the goals and objectives that have been set for the implementation of Islamic social finance programs are achieved effectively and efficiently in accordance with predetermined rules; and (3) As a form of accountability from Islamic social finance management institutions to stakeholders.Keywords: Shariah Audit, Islamic Social Finance, Covid-19
DAMPAK PEMBIAYAAN MURABAHAH TERHADAP LABA PT BANK BNI SYARIAH (PERSERO) TBK. KANTOR CABANG MAKASSAR Muhlis Muhlis; Hardiyanti Ade Ahsana
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 6 No 2 (2021): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.423 KB) | DOI: 10.36908/isbank.v6i2.181

Abstract

The presence of murabahah financing service facilities at PT Bank BNI Syariah is expected to internally maximize profits for the company. For this reason, this research aims to provide empirical evidence regarding the impact of murabahah financing on profits at PT Bank BNI Syariah (Persero) Tbk. Makassar Branch Office, using 2014-2016 financial report data. The methodology uses quantitative descriptive analysis through linear regression and hypothesis testing. Research results show that murabahah financing has a positive and significant impact on profits at PT Bank BNI Syariah (Persero) Tbk. Makassar Branch Office. Hypothesis testing obtained a significant level below 5%. So that murabahah financing has a positive and significant impact on company profits. The results of the simple regression analysis showed that the model Y = -2267.044 + 0.551X. A constant value of -2267.044 means that if there is no murabahah financing, profit (Y) will decrease by -2267.044 and if the independent variable, namely murabahah financing (X) increases by one unit, the dependent variable, namely profit (Y), increases by 0.551.
PENDIDIKAN MODERASI BERAGAMA DI SULAWESI TENGAH Khaerun Nisa; Muhlis Muhlis
EDUCANDUM Vol 8 No 1 (2022): Jurnal Educandum
Publisher : Balai Penelitian dan Pengembangan Agama Makassar

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Abstract

Penelitian ini bertujuan untuk mendeskripsikan potret pendidikan moderasi beragama di Kabupaten Sigi, Provinsi Sulawesi Tengah, meliputi dukungan pemerintah, peran guru dan inovasi media pembelajaran. Pendekatan kualitatif digunakan dalam penelitian ini. Metode pengumpulan data melalui observasi, wawancara mendalam, dan dokumentasi. Penelitian ini mengungkapkan bahwa dalam rangka pengarusutamaan moderasi beragama dalam dunia pendidikan, kehadiran Kemenag Kabupaten Sigi telah melaksanakan diklat subtantif moderasi beragama bagi para guru madrasah. Guru sebagai tombak terakhir dalam pengarusutamaan moderasi beragama kepada peserta didik. Guru menggunakan berbagai jenis media pembelajaran kreatif dengan tetap mempertimbangkan kondisi peserta didik, khususnya dalam situasi pandemi covid-19, agar nilai-nilai moderasi beragama tidak hanya sekadar sending kepada peserta didik, tetapi juga delivered. Adapun media kreatif dalam rangka inovasi pembelajaran moderasi beragama di Kabupaten Sigi yaitu pembelajaran jarak jauh (PJJ) berbasis radio di SD Bolapapu Kulawi pada mata pelajaran agama Kristen, google classroom di MA Biromaru, dimana guru akidah akhlak dan guru yang mengampu mata pelajaran umum menginjeksikan nilai-nilai moderasi beragama melalui video pada google classroom yang memuat nilai toleransi dan anti kekerasan. Serta media pembelajaran pohon kebaikan dan board game untuk menanamkan nilai-nilai kasih pada mata pelajaran pendidikan agama Kristen di SD Bala Keselamatan Watubula. Sebagai tindak lanjut dari penelitian ini, penyelenggaraan diklat subtantif serta teknis moderasi beragama oleh kemenag Sigi perlu dilakukan secara kontinyu dan komprehensif kepada para guru madrasah maupun guru agama binaan kemenag di sekolah umum.
Tantangan dan Pengelolaan Sejumlah Risiko Perbankan Syariah Era Digital Muhlis Muhlis; Sudirman Sudirman
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (640.928 KB) | DOI: 10.30603/ab.v17i2.2340

Abstract

This paper aims to examine the challenges and management of banking in identifying and minimizing the impact of risks faced by banks today. The methodology used to construct this paper is through a literature review. This paper produces research that the complexity of the risks faced, both financial and non-financial risks, such as the operational risk of using modern technology services, which increasingly pampers millennial customers today in the world of financial institutions such as fintech. Advances in digital services such as neo bank, and the state of the pandemic. The competition for the use of technology, including banking, cannot be separated from the threat of crime risk, so it requires protection on the one hand. The irony is that banks that are unable to provide technology services will have difficulty competing. The outline of the risks faced in banking is not only financial but also non-financial. So it is urgent to be able to implement risk management in hedging banking, including Islamic banking, so that they can anticipate and then take the necessary actions in facing the competitive situation and conditions of the current era
Co-Authors Farid Fajrin Hardiyanti Ade Ahsana I Gusti Bagus Wiksuana Khaerun Nisa Supriadi Supriadi Tri Mulato Trisno Wardy Putra