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All Journal Jurnal Pilar Jurnal Hukum IUS QUIA IUSTUM Jurnal Ilmiah Al-Syir'ah Jurnal Hukum Ekonomi Syariah PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Ar-Ribh
St. Salehah Madjid
Universitas Muhammadiyyah Makassar
Religion Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Comparisonal Analysis Of Financial Performance In Sharia Banking Before And During The Pandemic (Case Study Of Pt. Bank Sulselbar Muttalib, Abdul; Madjid, St. Saleha; Jusmita, Leli
Jurnal Ar-Ribh Vol 5, No 1 (2022): April 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study to find out how the financial performance of PT. Bank Sulselbar KC Syariah Makassar based on a value added and profit and loss approach. This research is a type of quantitative research with a comparative descriptive approach. The data used in this research is secondary data. The data source is in the form of financial ratios in the annual financial statements of South Sulawesi KC Syariah Makassar for the 2019-2020 period. The results of this study indicate that the financial performance of PT. Bank Sulselbar KC Syariah Makassar Year 2019-2020 which is calculated using the added value approach produces a larger ratio value when compared to using the profit and loss approach.
ANALISIS PELUANG, TANTANGAN DAN STRATEGI INDUSTRI HALAL DI INDONESIA (PADA MASA PANDEMIC COVID-19) Madjid, Sitti Saleha; Hasan, Hurriah Ali
PILAR Vol. 13 No. 1 (2022): JURNAL PILAR, JUNI 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/segbaa28

Abstract

Indonesia merupakan negara dengan penduduk muslim terbesar di dunia. Hal ini sebenarnya dapat menjadi potensi  bagi Indonesia  untuk mengembangkan industri berbasis halal. Agar mampu bersaing dalam pasar indutri halal di dunia.  Tentu jalannya tidak mudah, beberapa kendala yang harus dihadapi Indonesia. Salah satu kendala adalah Pandemic Covid-19.  Penelitian ini menganalisis bagaimana peluang, hambatan dan strategi   industri halal food yang dapat dilakukan. Hal ini  mengingat populasi penduduk muslim terbesar di dunia yang seharusnya Indonesia pengembang industri halal terdepan. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan menggunakan metode kepustakaan dengan data sekunder yang didapatkan melalui artikel ilmiah maupun dokumen lainnya yang relevan. Hasil penelitian peluang industri halal di Indonesia yaitu; industri halal merupakan kebutuhan dan gaya hidup, beragamnya variative produk halal food, terdapat peratutan yang mengaturnya, merupakan kebutuhan eksport.
Comparisonal Analysis Of Financial Performance In Sharia Banking Before And During The Pandemic (Case Study Of Pt. Bank Sulselbar Muttalib, Abdul; Madjid, St. Saleha; Jusmita, Leli
Jurnal Ar-Ribh Vol. 5 No. 1 (2022): April 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study to find out how the financial performance of PT. Bank Sulselbar KC Syariah Makassar based on a value added and profit and loss approach. This research is a type of quantitative research with a comparative descriptive approach. The data used in this research is secondary data. The data source is in the form of financial ratios in the annual financial statements of South Sulawesi KC Syariah Makassar for the 2019-2020 period. The results of this study indicate that the financial performance of PT. Bank Sulselbar KC Syariah Makassar Year 2019-2020 which is calculated using the added value approach produces a larger ratio value when compared to using the profit and loss approach.
Integration of Sharia Legal Principles into National Commercial Law System: A Comparative Study between Fiqh Books and Indonesian Civil Code Madjid, Sitti Saleha; Hasanuddin, Hasanuddin; Nurwahidin, Pantja; Masuwd, Mowafg
Jurnal Hukum IUS QUIA IUSTUM Vol. 33 No. 1: JANUARI 2026
Publisher : Fakultas Hukum Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iustum.vol33.iss1.art1

Abstract

This study aimed to analyze the integration of Sharia principles into national commercial law system by comparing the classical fiqh literature with Indonesian Civil Code. The urgency of this study reflected existing ambiguities in the regulation of Sharia-based contracts in national legal system, which led to legal uncertainty in commercial practices and trade agreements affecting Muslim community. The formulated problems included (1) how could Sharia principles be integrated into national commercial law? and (2) to what extent could Indonesian positive law accommodate these principles? A normative legal study was conducted using a comparative method between Islamic and national civil law, along with qualitative analysis of relevant regulations and fatwas. The results showed that there were both similarities and differences between the two legal systems, specifically concerning the principles of mutual consent and object clarity. However, Islamic law tended to be stricter in upholding the lawfulness (halal) of the contract object and in prohibiting riba (usury) and gharar (uncertainty). Based on the results, this study recommended the reconstruction of national commercial law by integrating Sharia-based contracts, harmonizing legal norms through Supreme Court, and strengthening legal education to produce practitioners competent in both legal systems. In conclusion, the integration of Sharia principles into national commercial law enriched Indonesian legal system and fostered justice that was consistent with Islamic values.
Social Capital Derification in Islamic Economy (Study of Street Vendors in Makassar) Madjid, St. Saleha; Mustika, Mega
Jurnal Ar-Ribh Vol. 5 No. 2 (2022): Oktober 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v5i2.9194

Abstract

Islam places a great emphasis on being able to protect and maintain life. This issue is in line with the objectives of Islamic law (maqasid al-shari'ah). The purpose of the Islamic law is to benefit servants (humans) in this life and the hereafter. This study describes the features of Islamic economics on social capital and how the dynamics of street vendors in an Islamic economic perspective can strengthen social capital as a merchant survival strategy, namely the value of ta'awun (helping each other)., and ukhuwah (brotherhood), ihsan (kindness), and leadership. It will also discuss how Islamic-based social capital can be a survival strategy for informal businesses in Makassar. The research was conducted at the Makassar Central Market from 12 informants. The result of this research is that the basic values of Islamic economics, such as ummah wahidah, ukhuwah, ta'awun, ihsan, and al-is al-adalah, become social capital that is are able to move traders to fight together to solve problems and meet their needs.
Co-Authors Achmad Musyahid Idrus Aidil, A. Muh. Alamsyah - Alamsyah Alamsyah Eka Damayanti Erty Rospyana Rufaida Fachry Abda El Rahman Fakhruddin Mansyur Haniah Hasanuddin Hasanuddin Hurriah Ali Hasan Indo Santalia Jan, Radlyah Hasan Jusmita, Leli Mansyur, Fakhruddin Masnawati Masnawati Masuwd, Mowafg Mega Mustika Mega Mustika Muttalib, Abdul Nurwahidin, Pantja Rufaida, Erty Rospyana Tengku Riza Zarzani N Ulil Amri Yama, Arifeen