Article Per Year (5 Year)
p-Index From 2020 - 2025
4.522
P-Index
This Author published in this journals
All Journal Laa Maisyir Jurnal Ekonomi Islam Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan IKRA-ITH EKONOMIKA BILANCIA TSAQAFAH Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah eCo-Buss El-Usrah: Jurnal Hukum Keluarga Jurnal Ilmiah Al-Tsarwah Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) eCo-Fin Tadayun: Jurnal Hukum Ekonomi Syariah Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Al-Iqtishad : Jurnal Ekonomi Amal: Jurnal Ekonomi Syariah INASJIF Al-Bayyinah Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi dan Keuangan Syariah IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Jipmor: Jurnal Ilmu Pendidikan Dan Humaniora Journal of Islamic Economics and Finance Jurnal Ekonomi, Manajemen, Akuntansi Bilancia : Jurnal Studi Ilmu Syariah dan Hukum
Arafah, Muh
Institut Agama Islam Negeri (IAIN) Bone, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
Stock Trading on the Stock Exchange in the Perspective of Islamic Law Arafah, Muh.; Jasmani, A.; Fadlang, Muhammad
Al-Bayyinah Vol. 8 No. 1 (2024): Al-Bayyinah
Publisher : Faculty of Sharia and Islamic Law Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-bayyinah.v8i1.6315

Abstract

One form of investment that can be done in today's economy is trading stocks on the stock exchange. This paper aims to describe the ability to trade stocks on the stock exchange and the benefits obtained for those who invest in the stock exchange in the form of stocks, the study also discusses the side of Islamic law, as part of the law of stock trading on the stock exchange. This paper uses a literature study method that takes references from various sources of writing related to the problems raised. The source of data in this study refers to literature studies that discuss stocks, stock exchanges, and Islamic law. The results of this study show that investing in stocks on the stock exchange gives benefits to those who invest in stocks in the form of stock returns, including capital gains, dividends, and other company shares as measured by the company's performance. Meanwhile, in the perspective of Islamic law, stock trading on the stock exchange or investing is allowed, because in principle it uses a sale and purchase contract or called bai' al-musawamah, in the process it does not carry out trading actions such as tadlis, najsy, ikhtikar, bai ma'dum and riba, as stipulated in the fatwa of DSN MUI No. 80 of 2011.
PENGUNGKAPAN PENDAPATAN DANA NON HALAL MENURUT PSAK 109 PADA PT. BANK MUAMALAT INDONESIA TBK. PERIODE 2019-2021 Astuti, Widya; Arafah, Muh.; Hasbi, Hartas
Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Vol. 4 No. 1 (2024)
Publisher : IAIN BONE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/alkharaj.v4i1.6283

Abstract

AbstractThis study aims to assess the alignment of non-halal fund revenue with PSAK 101 and PSAK 109 at PT. Bank Muamalat Indonesia Tbk. The researcher used a qualitative descriptive technique, drawing on secondary data from the PT Financial Report. Bank Muamalat Indonesia Tbk for the period 2019-2021. The data analysis process consisted of three steps: data reduction, data presentation, and drawing conclusions.The discoveries demonstrate that the detailing of non-halal support income complies with PSAK 101, as appeared within the Source and Utilize of Kind Stores Report, and PSAK 109, as shown within the Notes to the Monetary Report of Bank Muamalat Indonesia Tbk for 2019-2021. In any case, there are discrepancies within the account title as displayed within the budgetary report, both in terms of finance sum and clarification. Assist, revelations are made within the reports of sources and generous stores, where PSAK 101 mandates that the substance uncovers the reasons for the utilization of non-halal receipts within the notes to the monetary explanations. The ultimate adjust of non-halal salary, which shapes portion of the generous finance, is spoken to as a obligation, showing up within the prompt liabilities area and mostly within the other liabilities segment. The Bank Muamalat Indonesia Tbk financial report, which is available in CALK, clearly discloses non-halal income. The Source of Use of Virtuous Giro Funds is the term used to describe the non-halal income stated in CALK. Overall, Bank Muamalat Indonesia Tbk has revealed non-halal income in accordance with PSAK 101 addressing the reporting of financial statements and PSAK 109 about non-halal income, albeit the specific amount per item in each transaction has not been defined.AbstrakPenelitian ini bertujuan untuk menguji kepatuhan pengelolaan dana non halal Bank Muamalat terhadap standar PSAK 101 dan PSAK 109. Penulis menggunakan pendekatan deskriptif kualitatif dan data sekunder yang diambil dari Laporan Keuangan Bank Muamalat periode 2019-2021. Analisis data dilakukan melalui tiga langkah utama: mereduksi data, menyajikan data, dan menyimpulkan hasil.Hasil penelitian menunjukkan bahwa Bank Muamalat Indonesia Tbk telah mengungkapkan pendapatan dana non halal sesuai dengan ketentuan yang terdapat dalam PSAK 101 dan PSAK 109. Pengungkapan ini terdapat dalam Laporan Sumber dan Penggunaan Dana Kebajikan serta Catatan atas Laporan Keuangan selama periode 2019-2021. Lebih lanjut, dalam pengungkapan pada laporan sumber dan penggunaan dana kebajikan, Bank Muamalat Indonesia Tbk telah mengikuti ketentuan PSAK 101 dengan mengungkapkan penyebab penggunaan penerimaan non halal dalam catatan atas laporan keuangan.Bank Muamalat Indonesia Tbk mengungkapkan pendapatan non halal melalui Laporan Keuangan yang disajikan dalam Catatan Atas Laporan Keuangan (CALK). Meskipun rincian jumlah per transaksi belum ditemukan secara spesifik, secara umum, Bank Muamalat Indonesia Tbk telah memenuhi ketentuan PSAK 101 dan PSAK 109 dalam mengungkapkan pendapatan non halal sesuai dengan standar penyajian laporan keuangan yang berlaku..
PERAN AKUNTANSI RUMAH TANGGA DALAM PENGELOLAAN KEUANGAN SYARIAH Ardiana, Elsa; Muthalib, Ahmad Abdul; Arafah, Muh.
Indonesian Scientific Journal of Islamic Finance Vol 3 No 1 (2024): Indonesian Scientific Journal of Islamic Finance
Publisher : Faculty of Islamic Economics and Business, Sultan Aji Muhammad Idris State Islamic University of Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/inasjif.v3i1.8148

Abstract

Household financial management plays a crucial role in creating socio-economic stability, especially for rural communities such as those in Ulo Village, Tellu Siattingge District. One common approach to support financial management is cash flow recording. However, inadequate recording often makes it difficult for households to monitor and analyze income and expenditure patterns effectively. From a Sharia perspective, proper financial management becomes even more significant as it must align with Sharia principles, such as transparency, fairness, and the prohibition of usury. This study aims to identify the role of household accounting in Sharia-based financial management, including supporting factors, implementation barriers, and solutions to overcome challenges. The research employs a qualitative approach, collecting data through field observations, in-depth interviews, and documentation. The study involves five informants, all of whom are housewives with children and have been married for at least 5 years. Data analysis was conducted thematically using triangulation techniques to ensure result validity. The findings indicate that household accounting plays an essential role in helping families create budgets, record financial transactions, support decision-making, and plan long-term finances. Supporting factors include awareness of the importance of financial recording and basic understanding of Sharia principles, while the main obstacles involve limited knowledge and lack of consistency in recording. Nonetheless, informants reported significant benefits, such as using financial records as a reference for managing finances in the following month. The implementation of simple household accounting has proven effective for housewives in Ulo Village in controlling expenditures, budgeting, and improving financial management in line with Sharia principles. For housewives in similar areas, simple financial recording can be an initial step toward enhancing family economic stability. This study recommends Sharia-based financial literacy training and the development of simple financial recording tools. Future research could explore the long-term impacts and the role of technology in supporting Sharia financial management at the household level..
Zakat and Empowerment of the Bajo Tribe Fishing Community in Bone, South Sulawesi: Collaboration between BAZNAS and the Ministry of Religion Husain, Hukmiah; Said, Wardana; Darwis, Muh.; Arafah, Muh.; Hasan, Hamsah
El-Usrah: Jurnal Hukum Keluarga Vol 7, No 2 (2024): EL-USRAH: Jurnal Hukum Keluarga
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ujhk.v7i2.24961

Abstract

The Bajo tribe is a traditional fishing community in Bone Regency, South Sulawesi, which faces the challenge of persistent poverty in various aspects. The National Zakat Amil Agency (BAZNAS) in collaboration with the Ministry of Religion has taken important steps to empower this community through educational values-based programs. This research aims to analyze the role of collaboration between BAZNAS and KUA in efforts to empower the coastal communities of the Bajo Tribe through the utilization of zakat. This research uses empirical legal methods using empowerment theory. Community development and empowerment aims to change community conditions for the better, in educational, economic, social, cultural and political aspects. Data was collected by means of in-depth interviews with BAZNAS, KUA, and the Bajo tribal community, while literature studies referred to relevant articles, books and research reports. The research results show that the collaboration between BAZNAS and KUA has contributed to changing the mindset of the Bajo Tribe in educating the Bajo Tribe community so that they improve spiritually, health and religious education. The challenges faced are the lack of realization of more massive program sustainability and the lack of active involvement of the community, stakeholders and the importance of realizing community empowerment through zakat environmental development in accordance with the BAZNAS RI program which is intended for community groups who experience economic, educational, health, spiritual and economic disadvantage welfare. Even though the results are not optimal, this contribution should be appreciated because it has had a significant impact on empowering the Bajo ethnic community on the Bone coast of South Sulawesi.
Pengaruh Religiusitas Dan Inklusi Keuangan Terhadap Perilaku Menabung Dan Keputusan Menabung Di Bank Syariah Indonesia Jumarni, Andi; Arafah, Muh.; Karyono, Otong
Jurnal Ilmiah Al-Tsarwah Vol. 7 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v7i1.6169

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat religiusitas, inklusi keuangan, perilaku menabung dan keputusan menabung nasabah bank syariah Indonesia kabupaten Bone serta untuk mengetahui pengaruh religiusitas dan inklusi keuangan secara parsial dan simultan terhadap perilaku menabung serta dampaknya terhadap keputusan menabung nasabah bank syariah Indonesia kabupaten Bone. Penelitian ini merupakan penelitian kuantitatif yang menggunakan 100 orang penyebaran kuesioner. Adapun teknik yang digunakan antara lain: survei, kuesioner dan dokumentasi. Metode analisis yang digunakan untuk menjawab hipotesis yaitu analisis jalur.Hasil penelitian menunjukkan bahwa hasil deskriptif dari nilai rata-rata tingkat religiusitas sebesar 4,27, tingkat inklusi keuangan sebesar 4,08, tingkat perilaku menabung sebesar 3,87 dan tingkat keputusan menabung di bank syariah Indonesia Kabupaten Bone sebesar 3,68 sehingga hasil tersebut dalam kategori cukup tinggi. Sedangkan hasil penelitian verifikatif menunjukkan bahwa pengaruh religiusitas dan inklusi keuangan baik secara parsial maupun simultan berpengaruh positif dan signifikan terhadap perilaku menabung dengan nilai R Square 70%. Temuan selanjutnya menunjukkan bahwa religiusitas dan inklusi keuangan baik secara parsial maupun simultan berpengaruh positif dan signifikan terhadap keputusan menabung dengan nilai R Square 57%. Temuan terakhir menunjukkan bahwa perilaku menabung berpengaruh positif dan signifikan terhadap keputusan menabung sebasar 51,7%.
Analisis Pelaksanaan Sistem Bagi Hasil Pada Usaha “Mappatungka Sapi” Ditinjau Dalam Aspek Keadilan Pada Akad Mudharabah (Sudi Pada Desa Karella Kecamatan Mare Kabupaten Bone) Syahrani, Atrin; Arafah, Muh.; Abdi Buhasyim, Muhammad
AL-IQTISHAD: Jurnal Ekonomi Vol. 16 No. 2 (2024)
Publisher : Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/aliqtishad.v16i2.6925

Abstract

Penelitian ini bertujuan untuk mengetahui pelaksanaan sistem bagi hasil pada usaha “Mappatungka Sapi” dan aspek keadilan dalam usaha kerja sama pada akad mudharabah. Metode penelitian yang digunakan yaitu penelitian kualitatif dengan pendekatan kualitatif deskriptif. Teknik pengumpulan data seperti observasi, wawancara, dan studi dokumentasi. Dalam menganalisis data, penulis menggunakan teknik analisis deskriptif yaitu dengan mengumpulkan, mengolah, dan menginterpresentasikan data yang diperoleh sehingga memberi keterangan yang benar dan lengkap untuk pemecahan masalah yang dihadapi. Hasil penelitian bahwa perjanjian hanya sekedar perkataan antara kedua belah pihak tanpa adanya perjanjian secara tertulis. Dalam sistem bagi hasil pada usaha Mappatungka Sapi menggunakan sistem bagi dua. Terdapat dua cara pembagian hasil yaitu bagi hasil hewan ternak (anak) dan hasil penjualan (uang). Sistem kerja sama bagi hasil sudah dilakukan secara adil dan sesuai dengan nilai-nilai syariah. Kedua belah pihak tidak ada yang merasa dirugikan, bagi hasil yang mereka lakukan sesuai dengan apa yang mereka sepakati diawal akad atau perjanjian, sesuai dengan tradisi/ hukum adat.
Wahbah Zuhaily on Riqāb: Reshaping its Implementation in South Sulawesi Husain, Hukmiah; Makkarateng, Ma'adul Yaqien; Arafah, Muh.; Hasan, Hamsah
TSAQAFAH Vol. 20 No. 2 (2024): Tsaqafah Jurnal Peradaban Islam
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tsaqafah.v20i2.12493

Abstract

This article examines the contemporary interpretation of riqāb (emancipation of slaves) as a category for zakat recipients, as articulated by Wahbah al-Zuḥaylī, a prominent Islamic jurist. While slavery is no longer a widespread institution, al-Zuḥaylī's reinterpretation of riqāb holds significant implications for addressing modern social issues, particularly those related to poverty and marginalization in South Sulawesi. The study explores potential avenues for zakat distribution to support initiatives that align with the essence of riqāb, such as education, skill development, and debt relief. By applying al-Zuḥaylī's perspective, this research contributes to a broader understanding of zakat's role in social upliftment in the region. This research adopts a qualitative approach, relying primarily on textual analysis and interpretation of al-Zuḥaylī's jurisprudence regarding zakat and riqāb. Secondary sources, including academic articles, reports, and policy documents, are also employed to contextualize the findings within the socioeconomic landscape of South Sulawesi. Reinterpreting the Islamic concept of riqāb in the modern context offers profound implications for both Islamic thought and contemporary society, facilitating a more inclusive and dynamic understanding of zakat’s potential to address pressing social challenges.
Analysis of the Utilization of Productive Zakat Funds on Mustahiq Income in Baznas Bone Regency Akifah; Sitti Nikmah Marzuki; Muh. Arafah
Jipmor: Jurnal Ilmu Pendidikan Dan Humaniora Vol 2 No 2 (2024): December
Publisher : Institut Pendidikan Alfatah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jipmor.v2i2.33

Abstract

The purpose of this research is to find out the management of productive zakat in baznas bone district and the utilization of productive zakat in supporting mustahiq income. This research uses field research using qualitative research with a descriptive approach. The data in this research was obtained through direct observation and interviews at the Bone Regency Baznas Institution and also mustahiq who have been given assistance. The results of this study indicate that Baznas Bone Regency collects zakat from muzakki and makes efforts to provide assistance to people who are unable to improve the standard of living of mustahiq, this is realized with a work program in the field of distribution, namely the humanitarian field, the economic field, the education field, the health field, and the field of da'wah and advocacy. In this case Baznas Bone Regency has not worked optimally. In carrying out its duties, the workforce is small or limited, which hinders the performance of Baznas Bone Regency.
STRATEGI PENERAPAN GREEN ECONOMY BERBASIS MASLAHAH DALAM PENGELOLAAN LIMBAH PERTANIAN DI KABUPATEN BONE (STUDI PADA KELOMPOK TANI AN-NISA GHONIY) Syaputri, Berliana; Fahrika, A. Ika; Arafah, Muh.
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 5 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i5.11363

Abstract

Penelitian ini menganalisis strategi penerapan green economy berbasis maslahah dalam pengelolaan limbah pertanian di Kabupaten Bone, dengan fokus pada Kelompok Tani An-nisa Ghoniy. Menggunakan analisis SWOT Kuantitatif, penelitian ini mengevaluasi kekuatan, kelemahan, peluang, dan ancaman yang memengaruhi efektivitas strategi. Hasil menunjukkan bahwa kelompok tani berada pada kuadran I, yang mencerminkan posisi strategis menguntungkan dengan kekuatan internal dan peluang eksternal yang signifikan. Strategi yang diusulkan meliputi pemanfaatan hasil panen sesuai kebutuhan pasar, pelatihan ekonomi hijau, diversifikasi produk, serta pengembangan teknologi pascapanen. Kesimpulan penelitian ini menegaskan bahwa penerapan green economy berbasis maslahah dapat meningkatkan efisiensi pengelolaan limbah, mendukung keberlanjutan lingkungan, serta meningkatkan kesejahteraan kelompok tani.
Peluang Dan Tantangan Pembiayaan Online Syariah Dalam Menghadapi Pinjaman Online Ilegal Muh. Arafah
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 11 No 1 (2022): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v11i1.540

Abstract

This study aims to show the opportunities and challenges of Islamic online financing in dealing with illegal online loans favoured by the public. The research method uses literature studies from journals, online news, and other reading materials. The study results found Islamic online financing opportunities in dealing with illegal online loans. Indonesia has a Muslim majority population, high internet users, the issuance of fatwa number 117/DSN-MUI/II/2018, and the spread of bad interest-based online loans. Meanwhile, the challenges of Islamic online financing in dealing with illegal online loans are the low level of Islamic financial literacy, access for micro, small and medium enterprises (MSMEs) to obtain financing to the banking sector is still low, and online-based security challenges. This research can be used to reference Islamic financing and complement existing theories.
Co-Authors A.Siti Patimah Abd. Misno Abdi Buhasyim, Muhammad abdulahanaa abdulahanaa, abdulahanaa Abubakar, Achmad Achmad Abubakar Akifah Andi Patimbangi Ardiana, Elsa Darwis, Rahma Hidayati Desti, Desti Fadlang, Muhammad Fahrika, A. Ika Faijah, Nurul Hafid, Abd Hamsah Hasan, Hamsah Hasbi, Hartas Haslinah, Haslinah Hayati, Husna Hukmiah Husain, Hukmiah Idayanti, Rini Jamaluddin Jasmani, A. Jumarni, Andi Keri, Ismail Lestari, Sri Ayu Masyhuri Ma’adul Yaqien Makkarateng Miar, Miar Muhammad Sadiq Sabri Muis, Musrini Muthalib, Ahmad Abdul Otong Karyono, Otong Putra, A. Suwandira Rahmat Ali Reskianti ridwan, hardiyanti Rina Novianty, Rina Sabilah, Andi Saqina April Sabri, Muhammad Sadiq Said, Wardana Sakina, Ina Sitti Nikmah Marzuki, Sitti Nikmah Sofyan, Syaakir Sulfajri Syahrani, Atrin Syam, Nurfadilla Syaputri, Berliana Ummah, Nurulizzatul Warliana, Lisna widya astuti Wiwik Handayani