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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 7 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2021): April 2021" : 7 Documents clear
METODE RASIO SEBAGAI TOOL’S KINERJA KEUANGAN PT BANK SYARIAH MANDIRI Muhlis, Muhlis
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.v4i1.5211

Abstract

A quality bank is able to meet its financial performance weight ratio, as a form of achievement within a certain period of time. This paper uses the financial ratio method with the financial statement data of PT Bank Syariah Mandiri. The purpose of this paper is to dissect financial statement items, look for relationships between components in financial statements so that the information can be used in making company decisions. The results of the paper show that the state of the performance of PT Bank Syariah Mandiri based on the 2014-2016 financial reports is in quite good condition. The financial ratios show, among others, the liquidity ratio of current assets (current ratio) shows a value of 7.75, which means that 1 rupiah of current debt is secured by Rp.7.75 rupiah of current assets, the previous year which was Rp.6.84 and Rp.6.80, -. Then the solvency ratio shows that the long-term liabilities are quite solvable. This situation can be seen from the Debt to Total Asset Ratio which is always below 50% from 2014-2016. The results of the profitability analysis also always experience developments from year to year.Keyword: Annualt Report, Ratio Analysis, Financial Peformance
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)
OPTIMALISASI ZAKAT TERHADAP PENGENTASAN KEMISKINAN (STUDI PADA BAZNAS KOTA MAKASSAR) Astika, Sri; Basalamah, Salim; Amiruddin, Amiruddin
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.v4i1.5213

Abstract

The purpose of this study is to determine the management of zakat, efforts to optimize zakat management for poverty alleviation and to determine the results of the implementation of zakat on poverty reduction in the city of Makassar. The type of this research is qualitative research. This research conducted at Baznas Makassar City. Types of data are primary and secondary data sourced from informants and documentation. Data collection techniques with interview and documentation methods. The results of the study found that the zakat management mechanism at the Makassar City Baznas begins with planning, organizing and implementing the collection, distribution and utilization of zakat. Makassar City Baznas efforts in optimizing zakat management towards poverty alleviation are carried out by distributing zakat through consumptive zakat distribution patterns (short-term benefits) and productive zakat (zakat utilization) in accordance with the rules of Islamic law. The implementation of productive zakat utilization in the form of providing funds as business capital to mustahik. With the utilization of zakat, it is able to exclude 51 people from the poor population based on BPS. However, this is not considered optimal because it still does not meet the target of 67 people or 76%.Keywords: Optimization, Zakat Management, Poverty Alleviation, Maqasyid Syariah
ANALISIS POTENSI PARIWISATA SYARIAH DI NUSA TENGGARA BARAT (STUDI KASUS PANTAI LAWATA DI KOTA BIMA) Wahyuni, Sri; Rahmawati, Rahmawati
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.v4i1.5214

Abstract

This study aims to determine the analysis of the potential for Islamic tourism in West Nusa Tenggara. This type of research is qualitative. The processed data is the result of interviews with managers and visitors on the lawata beach, West Nusa Tenggara. In the form of written or oral data on people (informants) and observed behavior. While the data research techniques used in this study were observation, interviews, and documentation. The number of respondents in this study were 6 people consisting of the tourism office and lawata beach visitors. The results of this study indicate that the tourism potential in West Nusa Tenggara has great potential, this is evidenced by the increase in visitors from 2018 to 2019 of 60.36%. However, the Tourism Office continues to make efforts to improve infrastructure improvements on the lawata beach, to attract visitors. either from within the Kota Bima area or from outside the region as a step towards increasing regional income in the City of Bima.Keywords: Potential of Sharia Touris 
ANALISIS KOMPORASI TINGKAT PENGEMBALIAN, RISIKO DAN KOEFISIEN VARIASI PADA SAHAM SYARIAH DAN SAHAM KONVENSIONAL DI LQ45 Haanurat, Ifayani; Razak, Linda Arisanty; Awaliah, Eni Versary
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.v4i1.5215

Abstract

This study aims to examine the comparison of returns, risks and coefficient of variation in sharia and conventional companies in LQ45. The sample collection method uses the Purpose Sampling method, namely the selection of samples based on certain criteria so that each of the 4 Islamic and conventional shares is obtained. The technique used is the independent sample T test. Based on the results of the study indicate that there is no significant difference between the rate of return, risk and coefficient of variation in Islamic and conventional companies in LQ45Keywords: Returns, Risk, Variation Coefficient, Sharia Shares, Conventional Shares, LQ 45 
KONSEP SADD AL-ZARAI’ DAN AKTUALISASINYA DALAM TRANSAKSI JUAL BELI Ibrahim, Muhammad Iqbal; Putra, Trisno Wardy
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.v4i1.5216

Abstract

Preventive action by closing or prohibiting something that is basically permissible to prevent mafsadah or damage that is feared to occur if this is allowed. Thus sometimes people translate the meaning of the concept of sadd al-żarāi '. Lots of books or papers that explain this rule and its application, ranging from food problems such as the prohibition of selling food products that are not equipped with a halal label from the MUI and a list of POM numbers which basically sell food and medicine is including muamalah that is allowed in Islam, however, because it is feared that it contains substances that are forbidden or contain chemicals that are harmful to the body, so it is prohibited.Keywords: Sadd Al-Zarai 'Concept, Actualization, Transaction
PENGARUH STRATEGI PEMASARAN ONLINE TERHADAP MINAT BELI KONSUMEN DI KOTA MAKASSAR (STUDI KASUS TOKO RAMADHAN STATIONERY) Rasyid, Muh Nur; Nasrullah, Nasrullah; Sumarni, Sumarni
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.v4i1.5217

Abstract

This research was conducted with the aim to determine whether or not the influence of online marketing strategies on consumer buying interest in paperbag, book and pen at Ramadhan Stationery stores. The research used in this study used a quantitative, where this study used a questionnaire as a data collection tool. The design of this survey method is descriptive quantitative. The sampling method uses the slovin formula, where the entire population is sampled. Data collection techniques using questionnaires, field observations and interviews.This research is a descriptive quantitative research design because it is a concept development and data collection to examine the effect of online marketing strategies on consumer buying interest, a case study of Ramadhan Stationery Stores in Makassar City. From the results of the regression analysis using the SPSS 26 program, the coefficient value of the influence of marketing strategies on purchase intention is 0.818 with a value of p = 0.000 <0.0, this is supported by the results of the t test, namely the t value of 12.336 with a significance of 0.000 and t table of 1, 98447 with a specified significance level of 0.05 or 5%. This shows that the marketing strategy has a significant positive effect on consumer buying interest in the City of Makaassar (Case Study of Ramadhan Stationery Stores), this means that the better the marketing strategy carried out at Ramadhan Stationery Stores, the more consumers' buying interest in Ramadhan Stationery Stores will increase.Keywords: Online Marketing Strategy, Consumer Purchase Interest 

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