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Nur Sandi Marsuni
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nursandimarsuni@gmail.com
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+6285796461067
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ar-ribh@unismuh.ac.id
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Gedung Iqro lantai 8 Jl. Sultan Alauddin No.259, Gn. Sari, Kec. Rappocini, Kota Makassar, Sulawesi Selatan 90221
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INDONESIA
Jurnal Ar-Ribh
Published by Universitas Muhammadiyah Makassar
ISSN : 26847477     EISSN : 27146316     DOI : https://doi.org/10.26618/jei.v4i1
Core Subject : Economy,
Economics, Econometrics & Finance
Ar-Ribh : Jurnal Ekonomi Islam [p-ISSN 2684-7477 |e-ISSN 2714-6316] published by the Islamic Economics Study Program of the Faculty of Economics and Business, Muhammadiyah University of Makassar, this journal publishes research articles in the field of Islamic Economics. This journal publishes research studies that use a variety of qualitative and / or quantitative methods and approaches in the field of Islamic Economics. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of Islamic Economics published twice a year, namely April and October. Ar-Ribh : Jurnal Ekonomi Islam examines and examines sharia.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2018): April 2018" : 6 Documents clear
ANALISIS KINERJA AUDITOR INTERNAL DALAM MENCEGAH TERJADINYA FRAUD KREDIT FIKTIF PT. BANK MUAMALAT CABANG MAKASSAR Wawing, Andi; Khalid, Idham
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.v1i1.2551

Abstract

This study aims to determine whether the performance of auditors in the Makassar Branch. The method of sampling technique used was purposive sampling, namely the technique of deliberate sampling. This study uses a simple linear regression analysis method and primary data manager using the SPSS program (Statistical Product and Service Solutions). Based on the results of the testing of the Partial Test (t-Test) the hypothesis is obtained that the Internal Auditor's Performance has a positive and significant influence on the Prevention of Fictional Credit Fraud. Testing the effect of Internal Auditor Performance variables on Fictional Prevention of Fraud can be seen by looking at the value of t count of 3.737 and t table of 2.045 with a significance value of 0.001. The value of t count is greater than t table and the significance value is below 0.05 which indicates a significant effect of the Internal Auditor Performance variable on the Prevention of Fictional Fraud. So that the auditor's performance can prevent fictional credit fraud.
ANALISIS LAPORAN KEUANGAN DEBITUR SEBAGAI BAHAN PERTIMBANGAN PEMBERIAN KREDIT PADA PT BANK SYARIAH MANDIRI CABANG MAROS Supriadi, Supriadi; Hr, Agus Salim
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.v1i1.2552

Abstract

This research was conducted at PT Bank Syariah Mandiri, Maros Branch. This study aims to determine the application of financial statement analysis as a material for consideration of credit. In this study, the author is more specialized in Micro Financing (short-term credit) that uses a murabahah financing system. Data in the form of financial statements and data obtained in written form in the form of a general description of the company, namely data collection through direct interviews in the Accounting, Marketing, and HR sections, which are related to the problems examined at PT. Bank Syariah Mandiri Branch Maros. The results of the study concluded, that the debtor's financial statements are influential as material for consideration of giving credit to PT. Bank Syariah Mandiri Branch Maros.
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 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).
ANALISIS TINGKAT KESEHATAN BANK BERDASARKAN ASPEK EARNING DALAM RASIO CAMEL PADA PT. BANK MUAMALAT irwan, ade; Rahmah, Syahidah
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.v1i1.2555

Abstract

The title of this research is the analysis of bank soundness based on earnings aspects in the camel ratio at PT. Bank Muamalat. The method used in conducting this research is by using the CAMEL method. This research was compiled along with the rapid growth of banks lately. The categories are healthy, fairly healthy, unhealthy, and unhealthy. This research was conducted at PT. Bank Muamalat. Data collected is a balance sheet and income statement. CAMEL analysis has five aspects, on this occasion the author has the aspect of earnings using the ratio of ROA (Return On Assets) and BOPO (Operating Expenses to Operating Income). Based on the results of research conducted at PT Bank Muamalat CAMEL value based on earnings aspects using the ROA ratio in 2013 in the amount of 0.44%, 2014 amounted to 0.15%, and in 2015 amounted to 0.19% so it was categorized in groups Not healthy. While using the BOPO ratio in 2013 to 2015 is always below 93.52% so it is categorized in the Healthy group.
SISTEM AKUNTANSI PEMBELIAN BARANG DAGANGAN PADA KOPERASI PEGAWAI NEGERI-KOPERASI DEPARTEMENT AGAMA PANGKAT (KPN-KOPDAP) zulkifli, zulkifli; Nuhung, Mahmud
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.v1i1.2556

Abstract

The results of the research obtained include exposure to the elements contained in the accounting system for purchasing merchandise, related functions, documents used, accounting records used, and the methods used in the accounting system for purchasing merchandise at the Cooperative. Civil Servants - Cooperatives Department of Religion Pangkep (KPN-KOPDAP). From the results of the study, conclusions can be drawn on the Civil Servant Cooperative - Pangkep Department of Religion Cooperative (KPN-KOPDAP), there are several elements contained therein: 1) Purchase Request, 2) Price Bid Request, 3) Purchase Order, 4) Goods Receipt , 5) Debt Registrar. Civil Servants Cooperative - Pangkep Religion Department Cooperative (KPN-KOPDAP) also has two types of credit purchase systems, namely: 1) Shop Order, 2) Salesman Canvas.

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