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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam BALANCE JOURNAL Jurnal Dinamika Pengabdian (JDP) Jurnal Mirai Management Muhammadiyah International Journal of Economics and Business AkMen JURNAL ILMIAH Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal JURNAL EKONOMI SAKTI (JES) Jurnal Ilmiah Akuntansi Manajemen Ekombis: Jurnal Fakultas Ekonomi Jurnal Ilmu Manajemen Profitability BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Al-Tsarwah Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Abmas Negeri (JAGRI) Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ekonomi dan Manajemen Indonesia Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Multidisiplin Madani (MUDIMA) Milkiyah: Jurnal Hukum Ekonomi Syariah Journal of Training and Community Service Adpertisi Journal of Artificial Intelligence and Digital Business GIAT: Teknologi untuk Masyarakat Entrepreneurship and Small Business Research Jurnal Kajian Dan Penalaran Ilmu Manajemen Journal of Accounting, Management, Economics, and Business Journal of Community Service (JCOS) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Indonesian Journal of Science, Technology, and Humanities Journal of Management and Innovation Entrepreneurship (JMIE) International Journal of Economic Research and Financial Accounting IJMA Journal of Islamic Economic Scholar Journal of Aswaja and Islamic Economics IECON: International Economics and Business Conference Journal on Islamic Economics, Finance, and Banking (Z-CONOMICS) Balance: Jurnal Ekonomi Amnesty: Jurnal Riset Perpajakan
Suarni, Agusdiwana
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar, Indonesia,
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ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI PT. BANK BNI SYARIAH CABANG MAKASSAR Astika, Sri; Suarni, Agusdiwana
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.v1i1.2553

Abstract

This study is to determine the suitability of the implementation of murabahah financing at PT. Bank BNI Syariah Makassar Branch with PSAK 102. This research is included in the type of quantitative research using the 2016 financial statement analysis method. The results show that the application of Islamic accounting based on PSAK 102 on murabahah financing in PT Bank BNI Syariah Makassar Branch in 2016, there are ten categories to be a comparison, namely the bank only provides murabahah financing by order, the bank only applies tough payments, the money is recognized as an amount received and recognized as a deduction of receivables, If the bank gets a discount from a third party ) then reducing the cost and recording the discount obtained is not recorded separately. If the murabahah contract does not exceed one year, the gain is recognized when the murabahah assets are delivered. If the murabahah contract exceeds one year, the benefits are categorized based on the level of risk. In terms of disclosure must be in accordance with PSAK 102 concerning Presentation of Sharia Financial Statements, however, the cost of the murabahah inventory is not disclosed in detail. Murabahah receivables will be presented at the net realized value, namely the murabahah receivables balance will be deducted from the allowance for receivables losses. Deferred murabahah margin is presented as a deduction for murabahah receivables.Keywords: Islamic accounting, PSAK 102, murabahah
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN BERDASARKAN PSAK NO.27 PADA KSP SYARIAH AL-IKHLAS KABUPATEN TAKALAR Suarni, Agusdiwana; Sulastri, Sulastri
Jurnal Ar-Ribh Vol. 1 No. 2 (2018): Oktober 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v1i2.2557

Abstract

The research aims to find out the level of compatibility between the recognition of income and the burden applied by KSP Syari'ah Al-Ikhlas with the provisions in PSAK No.27. The data processed is an acknowledgment of income and burden obtained from the financial statements of KSP Syaria'ah AL-Ikhlas. The data analysis technique used in this study is quantitative descriptive analysis. The source of data used in this study is the primary data in the form of secondary data that is data that has been further processed, namely the report of residual income from the results of business and the brief history of the establishment of KSP Syari'ah Al-Ikhlas. ah Al-Ikhlas applies the cash basis method, not in accordance with PSAK No. 27 because according to PSAK No.27 the method applied is at the calculation of business results (accrual basis) which is expected profit and burden set at the time the transaction is executed. In the recognition of the burden on KSP Syaria'ah AL-Ikhlas apply the accrual basis method that has been in accordance with PSAK No.27. However, in its presentation of the results of the business results of KSP Syaria'ah AL — Ikhlas has not separated between the business burden and the burden of cooperation with PSAK No. 27.Keywords: PSAK No.27, KSP Syari’ah Al-Ikhlas, Takalar
PENGUNGKAPAN TATA KELOLA DAN AKUNTABILITAS LAPORAN KEUANGAN TERHADAP LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQAH MUHAMMADIYAH KABUPATEN GOWA (LAZIZMU KAB. GOWA) Rahman, Taufiq; suarni, Agusdiwana
Jurnal Ar-Ribh Vol. 2 No. 2 (2019): Oktober 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v2i2.2571

Abstract

This study determines how the governance of financial statements and accountability of financial statements. The Law of the Republic of Indonesia Number 23 of 2011 concerning Zakat Management, in which the Law regulates in sufficient detail the functions, roles and responsibilities of the Board of Amil Zakat (BAZ) and the Amil Zakat Institution (LAZ). This type of research used in research is qualitative. Data collection techniques carried out by the author, namely by documentation and interviews with 3 staff respondents LAZIZMU Gowa. The finding of this research is that the organizational system of the Muhammadiyah amil zakat institution in Gowa Regency is categorized as good and the collection of ZIS funds is considered good, it can be seen from the achievement of ZIS fund collection in 2017 which reached Rp. 159,549,950. which in 2016 was only around Rp. 34,960,000 because the Amil Zakat, Infaq and Shadaqah Muhammadiyah institutions of Gowa Regency have not collected ZIS funds that have not reached the target, due to the large number of Zakat Collecting Institutions in Gowa Regency.Keywords: Governance, Accountability, Financial Statements, LAZISMU
PERAN USAHA PEREMPUAN DALAM AKTIVITAS BUDIDAYA RUMPUT LAUT UNTUK MENINGKATKAN PEREKONOMIAN KELUARGA DITINJAU DALAM PRESPEKTIF EKONOMI ISLAM DI KABUPATEN TAKALAR Suarni, Agusdiwana; Wahyuni, Yuyun
Jurnal Ar-Ribh Vol. 3 No. 1 (2020): April 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v3i1.3297

Abstract

This study to determine the role of women business in seaweed cultivication activities to improve the family economic and how Islamic economics persp[ective in role of women business in seaweed cultivication activities. The concept of thinking so far is that women only responsible for domestic matters, but more than that women has  proved to give the contribute greatly to economic survival and prosperty of household and society. The method in  this research is qualitative descriptive. Date sources used were primary and secondary . data collection used observation, interview, and documentation. To analyze the data researchers used qualitative descriptive method. The results obtained from this study were that women play an very important role in seaweed cultivication activities, in fact almost all vocation is carried out by women such as binding,releasing, and drying. From some of income obtained by informants, the lowest is Rp. 1.000,000 / month and the highest is Rp. 3,500,000 / month. Women may worked inside or outside of house, autonomous or with others, provided that work had done is halal and does not infringe in Islamic terms, then in Islamic Ekonomic perspective is permitted.Keywords: Women, Cultivication Seaweed, Islamic Economic Perspective.
STANDAR DAN EFEKTIVITAS PENGUPAHAN DALAM MENINGKATKAN KESEJAHTERAAN KARYAWAN PERSPEKTIF EKONOMI ISLAM (Studi Kasus Rumah Bersalin Siti Khadijah 1 Kota Makassar) Suandi, Ervin; Suarni, Agusdiwana; BL, Muchran
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.v3i2.4256

Abstract

This study aims to determine the standard and effectiveness of wages in improving employee welfare in an Islamic economic perspective. The type of research used is descriptive qualitative. The results obtained in this study are wage standards at RSIA. Sitti Khadijah was based on standards set by the company based on an assessment of the circumstances and living needs of employees and it was evident from the results of interviews conducted with several relevant informants who said that the determination of wage standards was based on company standards, and which became the benchmark the standard of remuneration is the UMP as a legal basis in paying employees. While the effectiveness of wages is not yet very effective and is still in the stage of effectiveness.in the application of future wage hopefully in effect again and form regulations that regulate both the question of effectiveness in the method of employee wageization so that the welfare of employees can be fulfilled moril or materially
ANALISIS PERLAKUAN ZAKAT DALAM PERHITUNGAN PAJAK PENGHASILAN ORANG PRIBADI (PPh 21) PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA MAKASSAR Aprillah, Dewi; Suarni, Agusdiwana; Salim, Agus
Jurnal Ar-Ribh Vol. 4 No. 1 (2021): April 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v4i1.5212

Abstract

This type of research is a comparative study that aims to discuss the comparison of zakat as a deduction for taxable tax with zakat arrangements as a direct deduction of translation tax. Data retrieval of this research refers to interviews and document techniques. The type of data consists of primary data. Based on the research that has been carried out, the conclusions from the research proposed in this study are zakat as a personal tax calculation in Baznas Makassar city in accordance with the procedures stipulated in applicable laws and regulations, zakat which is used as deduction from taxable results of individuals management both from success and distribution increases in terms of capacity and improvement and its application that increases development from year to year in which the number of ASNs that pay zakat increases every year.Keywords: Tax, Zakat Treatment and Personal Income Tax (PPh 21)
STRATEGI MEWUJUDKAN JIWA KEWIRAUSAHAAN PADA SANTRI MELALUI EKONOMI KREATIF DALAM MENGHADAPI TANTANGAN EKONOMI GLOBAL (STUDI KASUS DI PONDOK PESANTREN DDI MANGKOSO) Suarni, Agusdiwana; Haanurat, A. Ifayani; Arni, Arni
Jurnal Ar-Ribh Vol. 4 No. 2 (2021): Oktober 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v4i2.6152

Abstract

This study aims to determine the strategy of realizing an entrepreneurial spirit in santri through the creative economy in facing the challenges of the global economy (a case study at the DDI Mangkoso Islamic boarding school). The type of research used in this research is field research which produces descriptive data in the form of written or oral data of people (informants) and observed behavior. While the data research techniques used in this study were interviews, observation, and documentation. The number of respondents was 12 respondents consisting of 10 students, 1 school principal, 1 boarding school supervisor. The results of this study indicate that in fostering the entrepreneurial spirit of the santri at the DDI Mangkoso Islamic boarding school, the boarding school cooperative and several alumni organized training on entrepreneurship to students through practices such as managing something from used materials so that it has a selling value. As for the implementation of the creative economy that can be developed at the DDI Mangkoso Islamic boarding school, such as: handicrafts and arts products, short films, design and advertising.
Management of Waqf Productive in Makassar City (Case Study of Macanda Cattle Village Dompet Dhuafa at South Sulawesi, Indonesia) Alda, Alda; Suarni, Agusdiwana; Haanurat, A. Ifayani
Jurnal Ar-Ribh Vol. 5 No. 1 (2022): April 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v5i1.7527

Abstract

The study aims to determine the management of waqf productive in Makassar city (Case Study at Dompet Dhuafa in Macanda Cattle Village, South Sulawesi, Indonesia). The research uses qualitative research methods. The processed data which is the result of interviews with in 2 (two) cattle village managers, 5 (five) livestock farmers, and 3 (three) staff from Dompet Dhuafa, South Sulawesi. The result of the research is that the waqf productive management system through the cattle village program can improve the economy for the beneficiaries, because from raising cattle village, society could be get many things apart from the benefits of the animals that are kept as well as training and assistance from Dompet Dhuafa, South Sulawesi Indonesia. Dompet Dhuafa plays a very important role in the cattle village program therefore it can empower farmers. With the aim of improving the welfare of farmers. The cattle village itself is fully managed by breeders, with assistance in the form of colony cages and livestock. Among them are free-range chickens, chicken pieces, and rabbits for the beneficiaries to be cared for and developed until the number increases. Hence, the livestock are sold so that the sales proceeds are paid to the livestock village companion to get wages as beneficiaries
Traders' Understanding of Trade Zakat Accounting and Its Implementation in Kel. Balla Kec. Baraka Kab. Enrekang Suarni, Agusdiwana; Sahrullah, Sahrullah; Arisaldi, Muh.
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.v6i1.10629

Abstract

This study aims to find out how merchants understand accounting for trade zakat and its implementation in Balla Village, Baraka District, Enrekang Regency. This type of research is a qualitative research method. The processed data is the result of interviews with 7 (seven people) traders in the balla family and UPZ 1 administrators (one person). This research resulted in the following findings: first, based on the results of research conducted by researchers that the understanding of traders in the Balla sub-district regarding trade zakat accounting is still lacking. Because most traders do not really understand the procedures for implementing trade zakat accounting, even though among the traders who have been interviewed by researchers there are only some who already understand the nishab and haul of trade zakat, and how much measure must be issued, but the calculation procedure is not correct. with the accounting standard for trade zakat accounting, namely 2.5% x (current assets - short term debt) Second: Implementation of trade zakat in the Balla sub-district, Baraka sub-district, Enrekang district regarding trade zakat accounting has been realized but not optimal because only a small number of traders have issued zakat trading results even though the calculation procedures they use are not correct. Due to the lack of information they get regarding trade zakat accounting, it is still lacking and most traders have not received information regarding trade zakat accounting, either from community shops or religious shops. Or institutions related to amil zakat bodies
Mosque Financial Management ( Study Cases At Mosques In The District Herlang Regency Bulukumba ) Suarni, Agusdiwana; Nurlina, Nurlina; Yulianti, Irna
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.v6i2.12817

Abstract

Study This aim For investigate practice management financial funds for mosques in the district Herlang , Regency Bulukumba . Study This use method qualitative descriptive that combines observation , interviews , and documentation as tool data collection . Data sources used in study This consists from primary data and secondary data . Research results indicated that fund management at the Nurul Yaqin Mosque , Nurul Hijad , Nurul Amin, and Babul Khaer Mosque based on principles management finance , incl planning , implementation , and evaluation . Management of mosque funds involves a number of aspect important , like system receiving funds, managing funds, and reporting funds. The potential funds managed by the mosque make it possible become A source well-being for public local area and contribute to the prosperity of the mosque yourself . In context this , practice management Good finances in the Mosque are very important For ensure that funds are received and managed with efficient and transparent . Research results This can give valuable insight _ about How management finance can improved in context management of mosque funds in this region.
Co-Authors A Ifayani Haanurat A. Fara Rezky Rahmadani Rasyid Abdi, Muhammad Nur Abdul Khaliq Abdul Rahman Rahim Adiningrat, Andi Arifwangsa Adiningrat, Andi Arifwangsa Agus Salim Ainun Azizah Akhmad, Akhmad Alda, Alda Aldri Frinaldi Alfina Angraeni Alisa Amanda, Meli Aminuyati Andi Anastasya Ayu Putri Andi Arifwangsa Adiningrat Andi Jam’an Andi Maghfirah Zainal Andi Mappatompo Andi Musdalifah Adhe Putri Andi Paradiba Tenri Awaruh Andi Ulfa Ardiah Ramadhani Faisal Ulfa Andi Weri Sompa Andi Zulfikar Busri Anriani . Aprillah, Dewi Arini Arisaldi, Muh. Arli Parikesit Arman Rahim Sawal Arni Arni Arvina Arham Asdar Asdar Asharaf Bin Mohd Ramli Ashari, Wiwin Asriati Asriati Asriati, Asriati Asrini Assahrah, Mutiah Astika, Sri Astuti - Badiana Badiana Baehaqi Basri Basir MR Bl, Muchran Buamona, Wulandari Busri, Andi Zulfikar Chindy Putri Ardhana Choiriah Muslimah Nurdin Darwin, Khadija Diki Agusnawan Dimas Adi Nugroho Dito Anurogo Dito Anurogo Dito Anurogo, Dito Fadhil, Muh Faidul Adziem Faidul Adzim Faidul Adzim, Faidul Faisal, Andi Ulfa Ardiah Ramadhani Faizal, Resky Salsabyla Febriana, Asna Fera Fahira Firka Fitriani Fitriani Fitriani Fitriani Harpin, Irma Rahmayani Hasanuddin Hasanuddin Hervina Hervina Hinayah, Nurul Husnaeda, Husnaeda Indrawaty, Sri Mulyani Ismail Badollahi Japar, Syahrir Jayawarsa, A.A. Ketut Jusni Angriani Kasim, Muhammad Najib Kasmia, Kasmia Khadijah Darwin Kumala, Kumala Masrullah, Masrullah Miftahul Rahmah Mira Mira Mira Muchlis Sofro Muhammad Khaedar Sahib Muhammad Najib Kasim Muhammad Nur Abdi Muhammad Nur Abdi Muhammad Yusuf Mutmainnah, Syahrani Naidah, Naidah Nasrullah Nasrullah Nasrullah Nasrullah Nasrullah Nathasa Mazna Binti Ramli Norman Bin Hamdan Nuhung, Mahmud Nur Fitri Amaliah Nurfadilah Nurhana, Nurhana Nurhidayah Nurhidayah Nurhidayah Nurhidayah Nurlina Nurlina Nurlina Nurlinda Agustin Nurul Hinayah paramita Putri, Rini Dwi Rabiatul Adawiya Rahmah, Sahidah Rahmah, Syahidah Rika Solihatun Rizaldi, Muh Rosmini Rosmini Rusna Rustan Rustan Rustan, Rustan Safri Haliding Sahabuddin N Sahib, Muhammad Khaeldalr Sahrullah Sahrullah Sahrullah Sahrullah, Sahrullah Selviana, Wulan Sitti Nurbaya Solihatun, Rika Sompa, Andi Weri Sri Andayaningsi Sri Wahyuni Sri Wahyuni Sri Wahyuni Suandi, Ervin Sulaeman Sulaiman Masnan Sulastri Sulastri Syahaq, Fuad Asywadu Syahidah Rahmah Taufiq Rahman Tiara, Safira Almey Wahyu Aristyaning Putri Wahyuni Wahyuni wahyuni wahyuni Widiya Novitasari Wulandari Buamona Yulianti, Irna Yuyun Wahyuni