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Nur Sandi Marsuni
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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 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2018): Oktober 2018" : 5 Documents clear
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
KONSISTENSI, AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID AL MARKAS AL-ISLAMI BERDASARKAN PSAK 109 amir, adriani; Nuhung, Mahmud
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.v1i2.2558

Abstract

The study is aimed at the consisteny, accountability and transparancy of the financial management at Al-Markaz Al Islami Mosque based on PSAK 109, the type of research used in this study is quantitave descriptive research. Process Data is Data obtained from interviews and 2017 financial statements. Data collection technique usedin this study are documentation, field observations and interviews. Based on the result of this study it can be concluded that the Al-Markaz Al Islami Mousque has been open and responsible for managing mosque finance because according to them the financial statements made are a mandate from pilgrims who need to be managed properly. PSAK No. 109 has not been applied in presenting the current financial statements. Financial records are also still based on cash basis, namely recording transactions based on a cash in and cash out.
OPTIMALISASI SKEMA BAGI HASIL SEBAGAI SOLUSI PERMASALAHAN PRINCIPAL-AGEN DALAM PEMBIAYAAN MUDHARABAH PADA PT. BANK SYARIAH CABANG MAKASSAR musdalifah, musdalifah; Muchran, Muchran
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.v1i2.2559

Abstract

This study aims to find out how to optimize the revenue sharing scheme so that it can be a Principal-Agent problem solution in mudharabah financing. This research was conducted at PT. Bank BNI Syariah Makassar Branch. This research uses qualitative descriptive analysis techniques. The type of data used is primary and secondary data. Primary data is obtained from the results of field research with direct interviews with the BNI Syariah Productive Funding Assistant in Makassar Branch. Secondary data is obtained from company documents and other sources related to research. The results of this study indicate that there are two Principal-Agent problems that occur in financing with mudharabah contracts, namely adverse selection and moral hazard. Determination of optimal profit sharing schemes, namely those that meet the utility of Islamic banks and customers, the problem of adverse selection and moral hazard that occurs in mudharabah financing can be minimized. Although mudharabah financing has a high risk, by optimizing the profit sharing scheme on mudharabah financing, the existing risks can be reduced and there will be an increase in the amount of mudharabah financing to Islamic banks.
PENGARUH APLIKASI NILAI-NILAI AL-ISLAM DAN KEMUHAMMADIYAHAN TERHADAP PEMAHAMAN AKUNTANSI mursakinah, mursakinah; Rahim, Abd Rahman
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.v1i2.2560

Abstract

This study aims to determine the effect of the application of Al-Islam and Kemuhammadiyahan values on the understanding of accounting for alumni of the accounting study program at Unismuh Makassar. Samples used in this research was alumni of the 2010 class of accounting study program at the University of Muhammadiyah Makassar. The number of questionnaires distributed was 86 questionnaires and only 64 questionnaires were used. The type of research used in the study was a case study study with an approach quantitative descriptive statistics. The data is processed using simple linear regression analysis with the SPSS 20.00 program. The results showed that the application variables of Al-Islam and Kemuhammadiyahan values had a significant effectpositive for Understanding Accounting in Unismuh accounting alumniMakassar.
Perlakuan Akuntansi Pembiayaan Ijarah dalam Rahn Berdasarkan PSAK No. 107 di PT. Pegadaian Syariah Cabang Hasanuddin yusuf, mutmainna; Muchran, Muchran
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.v1i2.2561

Abstract

This study aims to determine the accounting treatment and financing of ijarah at PT Pegadaian Syariah Hasanuddin Branch. Analyzing the suitability of ijarah accounting treatment with PSAK 107. Analyzing ijarah financing with conformity to the National Sharia Council Fatwa No: 25 / DSN-MUI / III / 2002. The method used in the research is qualitative descriptive method. By conducting interviews with PT. The Hasanuddin Branch Pawnshop or by taking written data is then analyzed and compared between the real conditions that occur in the field into writing with the conformity of PSAK 107 and the fatwa of the national sharia council. The results of this study reveal that accounting treatment related to the recognition and measurement carried out by PT. Sharia Pegadaian Hasanuddin Branch is in accordance with PSAK 107, but related to the presentation and disclosure of PT. Sharia Pegadaian Hasanuddin Branch does not present and disclose financial statements specifically. Then the cost of ijarah (Mu'nah Pemamanan) applied by PT. Sharia Pawnshop Hasanuddin Branch is not in accordance with the National Sharia Council Fatwa No: 25 / DSN-MUI / III / 2002 where the amount of ijarah fees is not determined by the size of the loan. This is due to PT. The Hasanuddin Branch Pawnshop Unit in determining ijarah fees is based on the classification of marhun bih.

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