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Journal : jurnal ar-ribh

ANALISIS PERLAKUAN AKUNTANSI GADAI EMAS SYARIAH PADA PT. BANK SYARIAH CABANG MAKASSAR Ramli, Riskawati; Sriwahyuni, Sriwahyuni
Jurnal Ar-Ribh Vol 1, No 1 (2018): April 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.875 KB) | DOI: 10.26618/jei.v1i1.2554

Abstract

This study aims to determine the suitability of the accounting treatment of mortgage financing of sharia gold in bank BTN Syariah with PSAK 107 (Akad Ijarah) The type of research used in this research is descriptive qualitative.As data collection techniques conducted by the author is by observation, interview and Documentation and using data in the form of accounting guidance that is PSAK 107 (Revision 2015), analysis technique using data reduction techniques, data display and data verification. The result of the research indicates that the product of BTN iB Gold Pawn has run the accounting guidance of PSAK 107, and has been in accordance and refer to PSAK 107 (aka ijarah).
AUDIT MANAJEMEN ATAS SISTEM BAGI HASIL PADA BANK SULSELBAR SYARIAH CABANG MAKASSAR faniansah, nur; Sriwahyuni, Sriwahyuni
Jurnal Ar-Ribh Vol 2, No 1 (2019): April 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (776.964 KB) | DOI: 10.26618/jei.v2i1.2564

Abstract

This study aims to determine the Management Audit of the profit sharing system implemented by PT. Bank Sulselbar Syariah Makassar Branch. The research method used by the author is descriptive analysis and comparative analysis to explain the phenomenon of phenomena that occur at the Bank. This method is carried out to determine the suitability of the system and the reality of management audits of the revenue sharing system, especially mudharabah financing applied by PT. Bank Sulselbar Syariah Makassar Branch. Data in the form of journals and data obtained in the form of writing in the form of a general description of the company, obtained through research that is collecting data with documentation and interviews relating to the problems examined at PT. Bank Sulselbar Syariah Makassar Branch. The results of the study show that the reality of management audits of the profit sharing system, especially mudharabah financing, is in accordance with the procedures implemented by PT. Bank Sulselbar Syariah Makassar Branch.
AUDIT MANAJEMEN ATAS SISTEM BAGI HASIL PADA BANK SULSELBAR SYARIAH CABANG MAKASSAR faniansah, nur; Sriwahyuni, Sriwahyuni
Jurnal Ar-Ribh Vol. 2 No. 1 (2019): April 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v2i1.2564

Abstract

This study aims to determine the Management Audit of the profit sharing system implemented by PT. Bank Sulselbar Syariah Makassar Branch. The research method used by the author is descriptive analysis and comparative analysis to explain the phenomenon of phenomena that occur at the Bank. This method is carried out to determine the suitability of the system and the reality of management audits of the revenue sharing system, especially mudharabah financing applied by PT. Bank Sulselbar Syariah Makassar Branch. Data in the form of journals and data obtained in the form of writing in the form of a general description of the company, obtained through research that is collecting data with documentation and interviews relating to the problems examined at PT. Bank Sulselbar Syariah Makassar Branch. The results of the study show that the reality of management audits of the profit sharing system, especially mudharabah financing, is in accordance with the procedures implemented by PT. Bank Sulselbar Syariah Makassar Branch.
ANALISIS PERLAKUAN AKUNTANSI GADAI EMAS SYARIAH PADA PT. BANK SYARIAH CABANG MAKASSAR Ramli, Riskawati; Sriwahyuni, Sriwahyuni
Jurnal Ar-Ribh Vol. 1 No. 1 (2018): April 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v1i1.2554

Abstract

This study aims to determine the suitability of the accounting treatment of mortgage financing of sharia gold in bank BTN Syariah with PSAK 107 (Akad Ijarah) The type of research used in this research is descriptive qualitative.As data collection techniques conducted by the author is by observation, interview and Documentation and using data in the form of accounting guidance that is PSAK 107 (Revision 2015), analysis technique using data reduction techniques, data display and data verification. The result of the research indicates that the product of BTN iB Gold Pawn has run the accounting guidance of PSAK 107, and has been in accordance and refer to PSAK 107 (aka ijarah).
Co-Authors Abd. Halik Abdul Kadir Abdul Malik Iskandar Ahmadin Ahmadin Akhiruddin Akhiruddin Alia, Fania Putri Allo, Olgrid Algarini AM, Rusydi Amal, Amal Andi Paida, Andi Arni Arni Ashari, Revisha Asriati Asriati, Asriati Assaggaf, Aswar Anas B, Muthmainna Bakhtiar Bakhtiar Budianti, Yusnaili Candra candra Candra, Rudi Arif Darmawan, Sri darwis darwis, darwis Dwi Lestari faniansah, nur Firdaus, Khairul Gusnadi, Herman Hapsoh Hardisal, Hardisal Hartiningsari, Dwi Putri Hasanudin Kasim Hasifah, Hasifah Haskas, Yasir HASNAWI HARIS, HASNAWI Hastuti Hastuti Idawati Idawati Ilham, Dirja Nur Indra Saputra Indrawaty, Indrawaty Indrijawati, Aini Irmawati Irmawati Isna Rahma Dini Jafar, Muhammad Basri Jalal, Jalal Jeddayanti, Jeddayanti Karim, Syofwan Kasim, Hasanudin Kurjono, Kurjono Leko, Uluwia Lusi Hendrayanti Mediaty Mirna Tanjung, Miskiyah Miskiyah Muh. Yusuf Muhammad Ansarullah S. Tabbu Muhammad Lathief Ilhamy Nasution Muhammad Tahir Musyahidah, Ufra Najamuddin Najamuddin, Najamuddin Nazirun, Nazirun Neli, Hasvia Noni, Nurdin Noviana, Ekki nu faizah, nadia Nur Arisah Nurdin, Sulkifli Nursalam Nursalam Purnacita, Yoyon Putra, Bayu Pratama Rahmatullah Rahmatullah Rajagukguk, Kerin Ramli, Kamrianti Ramli, Riskawati Rissaadah, Siti Rosali, Suryarahma Rusmanto, Ayub Sabillah, Bellona Mardhatillah Safrina Safrina, Safrina Sahabuddin, Rohmansyah Salemuddin, Muh. Reski Sayadi, Biwiastiy Setiowati, Rahayu Sinring, Kasman SRI WARDANI Sugiharto, Firman Sujarwo Sujarwo Sukri, Ria Indriana Sulastini, Sulastini Suyitno, Iman Syarief, Syarifuddin Tadampali, Andi Caezar To Taohi, Melda Triswanti, Triswanti Tuti Anggraini Uca, Uca Wahyu Hidayat Wanasari, Wanasari Wawan Wawan Wazirman, Wazirman Widadi, Sri Yekti Yenny Okvitasari, Yenny Yunaldi, Wendra