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Contact Name
Nur Sandi Marsuni
Contact Email
nursandimarsuni@gmail.com
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+6285796461067
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ar-ribh@unismuh.ac.id
Editorial Address
Gedung Iqro lantai 8 Jl. Sultan Alauddin No.259, Gn. Sari, Kec. Rappocini, Kota Makassar, Sulawesi Selatan 90221
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Kota makassar,
Sulawesi selatan
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. 5 No. 1 (2022): April 2022" : 7 Documents clear
Comparison Analysis Of Murabahah And Mudharabah Financing Risk Management From Sharia Micro-Finance Institutions Hamidah, Raisa Aribatul; Alam, Azhar; Izzuddin, Azzam
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.v5i1.7521

Abstract

This study aims to reveal the phenomenon in the field about the description of the comparison of risk management strategies between murabahah financing and mudharabah financing from the BMT side. This study uses descriptive qualitative research methods, through data collection methods in the form of interviews. The researcher interviewed 9 respondents who have experience in dealing with the risks of murabahah financing and mudharabah financing at BMT. This study shows risk mitigation efforts so that risks do not occur in both contracts, namely BMT tightens the selection stage because in both contracts BMT must measure the level of business risk of its members in calculating profits or in returning funds so as not to have the opportunity to harm both parties and the financial statements must also be transparent. This study also suggests that in murabahah financing and mudharabah financing, BMT must strictly apply the precautionary and appropriate principles to maintain institutional health in order to minimize the risks that occur. This research is expected to be a reference for BMT in terms of innovative strategies to overcome the risks of mudharabah and murabahah financingRisk Management, Murabaha Financing, Mudhrabah Financing, Islamic Microfinance Institutions (BMT)
Comparisonal Analysis Of Financial Performance In Sharia Banking Before And During The Pandemic (Case Study Of Pt. Bank Sulselbar Muttalib, Abdul; Madjid, St. Saleha; Jusmita, Leli
Jurnal Ar-Ribh Vol. 5 No. 1 (2022): April 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study to find out how the financial performance of PT. Bank Sulselbar KC Syariah Makassar based on a value added and profit and loss approach. This research is a type of quantitative research with a comparative descriptive approach. The data used in this research is secondary data. The data source is in the form of financial ratios in the annual financial statements of South Sulawesi KC Syariah Makassar for the 2019-2020 period. The results of this study indicate that the financial performance of PT. Bank Sulselbar KC Syariah Makassar Year 2019-2020 which is calculated using the added value approach produces a larger ratio value when compared to using the profit and loss approach.
Treatment Of Zakat Accounting At The National Zakat Amil Body (Baznas) In Bantaeng Regency Dangkeng, Arianto; Ramli, Muh.
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.v5i1.7523

Abstract

The Treatment of  Zakat Accounting at the National Zakat Agency (BAZNAS) in Bantaeng Regency. The aims of this study was to determine whether the zakat accounting treatment at the National Zakat Agency (BAZNAS) in Bantaeng Regency was in accordance with Islamic Financial Accounting Standards by analyzing financial reports from BAZNAS Banteng Regency was then analyzed whether it was in accordance with PSAK Sharia No. 109 of 2020 which applies today. Data collection methods used in this study were interviews, observation, and documentation. The analytical method used is descriptive analysis. Based on the analysis results obtained financial statements BAZNAS Bantaeng Regency shows in the practice of collecting and distributing zakat, infaq and alms funds  still use the single entry method is very simple and easy to understand. In the bookkeeping there are only financial reports in the form of changes in the funds of zakat, infaq and alms. Thus, BAZNAS Bantaeng Regency has not implemented the recording, measurement, disclosure in accordance with the accounting standards that set out in PSAK Sharia No. 109 of 2020
The Use of Social Media in an Islamic Perspective Online Trading Business (Case Study of Mas Joko's Food stalls Jl. Sultan Alauddin, Tamalate District During the Covid-19 Pandemic) Muchran, Muchriady; Wahyuni, Sri; Wahyuni, Nur
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.v5i1.7524

Abstract

This study aims to determine the Islamic perspective on the use of social media in online buying and selling businesses, to determine the impact of online marketing in the Covid-19 era faced by Mas Joko's food stall business. This research is a field research using qualitative methods. Data collection was done by interview, observation, and documentation. The results show that the Islamic perspective on the use of social media in online buying and selling, that online buying and selling is based on the Qur'an where online buying and selling is a form of muamalah, in this case honesty in sharia economic transactions is a very important part. Where a trader must be honest, based on the desire for other people to get goodness and happiness such as by explaining the defective condition of a merchandise that he knows and which is not visible to the buyer so that sales in buying and selling transactions are carried out online. has fulfilled the contract (agreement). Sales made online are very helpful for Mas Joko's food stall income during the Covid-19 pandemic. The impact of online marketing in the Covid-19 era faced by Mas Joko's food stall business decreased by around 70% due to a lack of visitors due to the closing of campuses close to the stalls.
Professional Zakat Management Accountability At The National Zakat Amil Agency Indriana, Indriana; Fikri, Mursyid; Amir, Muhammad
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.v5i1.7525

Abstract

This study aims to provide an overview of the implementation of professional zakat of the BAZNAS Central Java and conducted an analysis of the accountability of the management of the zakat fund. So reference could be made to an appropriate policy for baznas in Indonesia. In this research is a type of field research (field research) by applying a case study method approach, which examines the accountability of management and implementation of the collection of zakat funds in the Central Java BAZNAS profession. Data collection techniques in this study used the method of documentation and in-depth interviews. The analysis uses the miles and Huberman model methods, namely data reduction, data models, drawing conclusions/verification. The results of this study indicate that: 1) Implementation of Professional Zakat collection which was built by BAZNAS Central Java in strengthening and increasing the potential for collecting Zakat infaq and alms namely by structured and systematic organizing strategy, having a clear and structured collaboration flow, using a transparent information system as a publication media and controlling the use of Zakat funds, Establish a network together with all stakeholders and policy makers to increase the tithe awareness of the muzakki and reduce the risk of losing the trust of muzakki. 2) Accountability practices have been carried out by BAZNAS Central Java as a form of accountability for the use of public funds can be seen from the fulfillment of various dimensions of accountability that are in accordance with the applied SOP.
Comparison Of Financial Performance Of Sharia Bank Using A Value Added And Profit Loss Approach (Case Study In Pt. Bank Sulselbar Kc Syariah Makassar) Nasrullah, Nasrullah; Sarda, Sultan; Amiruddin, Andi Noviantika
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.v5i1.7526

Abstract

The purpose of this study to analyze the financial performance of PT. Bank Sulselbar KC. Syariah Makassar using a value added and profit and loss approach based on the ratio of ROA, ROE and NPM. This research is a type of quantitative research with a comparative descriptive approach. The population of this study is the financial statements of PT. Bank Sulselbar KC. Makassar Sharia, while the sample used is the 2019-2020 financial statements for each approach, namely the value added and profit and loss approach. The results of this study indicate that the average ROA, ROE and NPM ratios differ significantly between the value added approach and the profit and loss approach. Likewise with the overall performance
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

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