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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. 2 No. 1 (2019): April 2019" : 6 Documents clear
ANALISIS KONSEP AKUNTANSI SYARIAH TERHADAP METODE PENGAKUAN PENDAPATAN PADA PT. BANK SULSELBAR SYARIAH CABANG MAKASSAR fadillah, andi siti; Khalid, Idham
Jurnal Ar-Ribh Vol. 2 No. 1 (2019): April 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v2i1.2562

Abstract

The results of the study show that the noble purpose of shari'a creates benefit is the main reference in the formulation of the principles of shari'ah accounting, and the fruits of syari'ah accounting are its financial statements. If then this report is used as the basis for business transactions, accountability will be very well maintained. If the principles of shari'ah accounting can be adopted in presenting financial statements, of course the hope is to maintain the existence of financial statements so that they can still be used as the main reference in making business decisions. Descriptions of the performance of a bank both general and shari'ah are usually reflected in reports in the report the finance. The financial statements aim to provide useful information for interested parties in economic capture. From the results of the study, it can be concluded that at PT. Bank Sulselbar Syariah Makassar Branch in the recording process uses the cash basis method, where revenue is recognized when the income is received.
ANALISIS PENGARUH PEMBAYARAN DEVIDEN TERHADAP HARGA SAHAM SYARIAH DI JAKARTA ISLAMIC INDEX wahid, abdul; Rahma, Syahidah
Jurnal Ar-Ribh Vol. 2 No. 1 (2019): April 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v2i1.2563

Abstract

This study aims to determine the effect of Dividend Per Share payments on Stock Prices Closing Price of Manufacturing Companies in the Jakarta Islamic Index. The population in this study were all manufacturing companies included in the Jakarta Islamic Index (JII) of the Indonesia Stock Exchange for 5 years from 2011-2015 which actively published financial reports during the year of observation. The method used in this study is the documentation method, then in analyzing the data used to test the matched hypothesis, namely by quantitative descriptive analysis. Based on the results of the analysis, it can be seen that there is no relationship between the Dividend Per Share on changes in stock prices, this can be seen in PT.ASII during 2012 to 2014, it appears that the Dividend Per Share at PT.ASII has not changed for three years, while the share price always changes for three years. It is also seen in PT. AVR, it is seen that the Dividend Per Share for the past five years has always changed and fluctuated, meanwhile the stock price continued to increase from year to year without following the fluctuations that occurred in the Dividend Per share.
AUDIT MANAJEMEN ATAS SISTEM BAGI HASIL PADA BANK SULSELBAR SYARIAH CABANG MAKASSAR faniansah, nur; Sriwahyuni, Sriwahyuni
Jurnal Ar-Ribh Vol. 2 No. 1 (2019): April 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v2i1.2564

Abstract

This study aims to determine the Management Audit of the profit sharing system implemented by PT. Bank Sulselbar Syariah Makassar Branch. The research method used by the author is descriptive analysis and comparative analysis to explain the phenomenon of phenomena that occur at the Bank. This method is carried out to determine the suitability of the system and the reality of management audits of the revenue sharing system, especially mudharabah financing applied by PT. Bank Sulselbar Syariah Makassar Branch. Data in the form of journals and data obtained in the form of writing in the form of a general description of the company, obtained through research that is collecting data with documentation and interviews relating to the problems examined at PT. Bank Sulselbar Syariah Makassar Branch. The results of the study show that the reality of management audits of the profit sharing system, especially mudharabah financing, is in accordance with the procedures implemented by PT. Bank Sulselbar Syariah Makassar Branch.
AUDIT MANAJEMEN ATAS SISTEM BAGI HASIL PADA PT.BNI SYARIAH MAKASSAR sri, megawati; Putra, Trisno Wardy
Jurnal Ar-Ribh Vol. 2 No. 1 (2019): April 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v2i1.2565

Abstract

This study aims to determine the management audit of the revenue sharing system at PT. BNI Syariah Makassar. This research uses quantitative descriptive method where company data regarding management audit of financing and profit sharing systems and other data supporting research is collected and then the data is described and whether it is in accordance with PSAK 105 concerning Mudharabah Accounting. The object of the research is PT.BNI Syariah Makassar. The results of the study show that BNI Syariah Makassar is not fully in accordance with PSAK 105, because there are differences in terms of the distribution of business profits where BNI Syariah still uses the principle of revenue sharing while in PSAK 105 uses the principle of profit sharing or profit sharing.
ANALISIS PERBANDINGAN RASIO KEUANGAN ANTARA BANK KONVENSIONAL DAN BANK SYARIAH (STUDi KASUS PT BANK PANIN TBK DAN PT BANK PANIN DUBAI SYARIAH TBK PERIODE 2014-2016) Rosmini, Rosmini; suarni, Agusdiwana
Jurnal Ar-Ribh Vol. 2 No. 1 (2019): April 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v2i1.2566

Abstract

This study determines the differences in financial ratios between conventional banks and Islamic banks. The research method used is descriptive quantitative research and comparative methods. Secondary data is data obtained from companies in the form of data and documents at PT. Bank Panin Tbk and PT. Bank Panin Dubay Syariah Tbk. The samples used in this study were PT Bank Panin Tbk and PT bank Panin Dubai Syariah Tbk in 2014-2016. Based on the results of the analysis in this study, it is seen from the ratio of CAR, ROA, ROE, there are differences in financial ratios between conventional banks and Islamic banks. Judging from the percentage of financial ratios, conventional banks are better than Islamic banks. Islamic banks need to increase their ROA and ROE values because they are still below the standard set by Bank Indonesia, namely being careful in expanding their business. It is expected that every business expansion will generate profits and do not allow assets to grow without generating profits for the company.Keywords: Islamic Banking, Islamic Conventional, Bank Panin Syariah
PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA (STUDI KASUS PADA PT. BANK MUAMALAT DAN PT. BANK MANDIRI) mardewi, putri; Mansyur, fakhruddin; Nuhung, Mahmud
Jurnal Ar-Ribh Vol. 2 No. 1 (2019): April 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v2i1.2567

Abstract

This research aims to compare the financial performance of Bank Muamalat and Bank Mandiri in Indonesia in the 2011-2015 period using financial ratios. The financial ratio used consists of CAR, ROA, LDR, NPL, and BOPO. The data used in this study is obtained from the Published Financial Reports issued by each of the Banks concerned. The analysis technique used to see a comparison of the financial performance of Bank Muamalat and Bank Mandiri is a comparative research method that is comparative in nature. The analysis conducted shows that there are significant differences for each financial ratio between Bank Muamalat and Bank Mandiri in Indonesia. Bank Muamalat has better performance in terms of LDR and BOPO ratios, while Bank Mandiri has better performance in terms of CAR, ROA and NPL ratios.

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