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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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Kota makassar,
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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 201 Documents
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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.
ANALISIS ANGGARAN BIAYA OPERASIONAL USAHA JASA PERHOTELAN TERHADAP PENINGKATAN LABA PADA AL BADAR HOTEL SYARIAH MAKASSAR ali, muhammad ridwan; Putra, Trisno Wardy
Jurnal Ar-Ribh Vol. 2 No. 2 (2019): Oktober 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v2i2.2568

Abstract

This study aims to find out to determine the increase in profits through budget analysis based on the realization of the operational budget at Al Badar Hotel Syariah Makassar. The data analysis technique used in this study is quantitative descriptive analysis. Sources of data used in this study are primary data in the form of conducting interviews and secondary data, namely data that has been further processed, namely reports on the operating costs of hospitality services business to increase profits at Al Badar Makassar Islamic Hotels. The results of this study are where in the preparation of the budget carried out by the hotel is not flexible from year to year or other words are too static (fixed) so that it cannot stem changes in costs incurred. Budgeting for operational costs is so important in the activities of a business that is engaged in trading, industrial business and service business, in an effort to increase profits regarding controlling operational costs cannot be ruled out because this is so important in supporting the performance of operational activities.
ANALISIS PERHITUNGAN BAGI HASIL DAN JASA TABUNGAN PADA BANK SYARIAH ( STUDI KASUS PADA BANK SULSELBAR CABANG SYARIAH MAKASSAR) selfiana, selfiana; Wahyuni, Sri
Jurnal Ar-Ribh Vol. 2 No. 2 (2019): Oktober 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v2i2.2569

Abstract

This study aims to determine the calculation of profit sharing at Bank Sulselbar Makassar Syariah Branch. The types and sources of data used in the form of primary data: financial statements and mudharabah profit sharing and secondary data: company organizational structure, history and company activities. Data collection methods used in this study are Observation, Interview, Research Library, Documentation. While the data analysis used is descriptive quantitative. The results showed that the calculation of profit sharing and savings services at Sulselbar Bank Makassar Syariah Branch was in accordance with sharia principles as regulated in the DSN-MUI Fatwa based on the results of the mudharabah profit sharing analysis where the contract used was the mudharabah muthalaqah contract and the system used was revenue sharing system while the ratio used in mudharabah savings services is a quick ratio that banks are able to fulfill their obligations to depositors.
ANALISIS PROFIT SHARING DALAM AKUNTANSI SYARIAH PADA PT. BANK SYARIAH MANDIRI KANTOR CABANG PEMBANTU GOWA DI KABUPATEN GOWA riska, riska; Mansyur, fakhruddin
Jurnal Ar-Ribh Vol. 2 No. 2 (2019): Oktober 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v2i2.2570

Abstract

The objective of this research is to know the accounting treatment of earnings for syariah bank and to evaluate the suitability between accounting treatment of revenue sharing in syariah bank with the provisions according to PSAK no. 105 about revenue sharing. The research object is PT Bank Syariah Mandiri KCP Gowa. The results showed that a). the accounting treatment for financing of sharia banking with a mudharabah contract is related to profit, when the customer gains profit from the business it manages, PT Bank Syariah Mandiri KCP Gowa will recognize revenue-sharing upon the occurrence of profit sharing rights in accordance with the ratio (profit sharing) mutually agreed upon at the start of the agreement. b). The accounting treatment of income in PT Bank Syariah Mandiri mudharabah has been able to comply with the provisions of PSAK No.105 regarding profit sharing.
PENGUNGKAPAN TATA KELOLA DAN AKUNTABILITAS LAPORAN KEUANGAN TERHADAP LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQAH MUHAMMADIYAH KABUPATEN GOWA (LAZIZMU KAB. GOWA) Rahman, Taufiq; suarni, Agusdiwana
Jurnal Ar-Ribh Vol. 2 No. 2 (2019): Oktober 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v2i2.2571

Abstract

This study determines how the governance of financial statements and accountability of financial statements. The Law of the Republic of Indonesia Number 23 of 2011 concerning Zakat Management, in which the Law regulates in sufficient detail the functions, roles and responsibilities of the Board of Amil Zakat (BAZ) and the Amil Zakat Institution (LAZ). This type of research used in research is qualitative. Data collection techniques carried out by the author, namely by documentation and interviews with 3 staff respondents LAZIZMU Gowa. The finding of this research is that the organizational system of the Muhammadiyah amil zakat institution in Gowa Regency is categorized as good and the collection of ZIS funds is considered good, it can be seen from the achievement of ZIS fund collection in 2017 which reached Rp. 159,549,950. which in 2016 was only around Rp. 34,960,000 because the Amil Zakat, Infaq and Shadaqah Muhammadiyah institutions of Gowa Regency have not collected ZIS funds that have not reached the target, due to the large number of Zakat Collecting Institutions in Gowa Regency.Keywords: Governance, Accountability, Financial Statements, LAZISMU
PENGARUH KUALITAS PEMBIAYAAN TERHADAP TINGKAT PROFITABILITAS PERBANKAN SYARIAH (STUDI KASUS PADA PT. BNI SYARIAH CABANG MAKASSAR) sahran, sahran; Wahyuni, Sri
Jurnal Ar-Ribh Vol. 2 No. 2 (2019): Oktober 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v2i2.2572

Abstract

The results of this study are the quality of financing and the quality of human resources simultaneously have a significant effect on the effectiveness of income at PT. BNI Bank Syari'ah Makassar branch. The financing quality variable (X1) has a significant effect on the effectiveness of income (Y) at PT. BNI Bank Syari'ah Makassar branch. The variable quality of human resources (X2) has a significant effect on the effectiveness of income at PT. BNI Syariah Makassar branch. Between the independent variables and the dependent variable there is a strong relationship, this is evidenced by the value of the correlation coefficient (Multiple R), which means the higher the quality of financing and the quality of one's human resources, the higher the effectiveness of income positively. The coefficient of determination (R. Square) can be interpreted that changes in the two independent variables have a dominant influence on the dependent variable, while the remainder is caused by other variables not examined in this study.
PENERAPAN PRINSIP MUZARA’AH DALAM MENINGKATKAN PENDAPATAN PETANI JAGUNG DI KABUPATEN PINRANG SULAWESI SELATAN Hermiati, Hermiati; Pasigai, Aris
Jurnal Ar-Ribh Vol. 2 No. 2 (2019): Oktober 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v2i2.2573

Abstract

The purpose of this study was to determine the application of the principle of Muza>ra’ah in increasing the income of farmers in Bakaru Village and to  determine the understanding of corn farmers about the muzara'ah principle in Bakaru Village. The type of research method used is descriptive qualitative in which using field research methods (primary data) and library research (secondary data). Primary data is data taken from the first source in the field in this study, namely the owners of rice fields and smallholder farmers, while secondary data is obtained from literature studies by reading books that are related to the title raised by the author. The results showed that the form of agricultural land sharing in Bakaru Village between landowners and smallholder farmers was adjusted to the agreement of the two parties, such as one-third, one-third and one-quarter by looking at who provided the seeds and operational costs and looking at natural conditions if crop failure.
ANALISIS PELAKSANAAN RAHN DALAM GADAI SAWAH DI DESA SALOHE KECAMATAN SINJAI TIMUR KABUPATEN SINJAI M, Rahmaniar; Khalid, Idham
Jurnal Ar-Ribh Vol. 3 No. 1 (2020): April 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v3i1.3295

Abstract

The pawn contract practice conducted by the community in Salohe Village, East Sinjai District, Sinjai Regency is a rice field pawning. This research is focused to further study whether the practice of paddy pawning which has been carried out by the people of Salohe Village is in accordance with the Shariah economic principles. The problems studied are focused on the understanding of the people of Salohe Village regarding the implementation of paddy pawning and the application of Sharia principles in the implementation of paddy pawning in Salohe Village, East Sinjai District, Sinjai Regency. The method in this research is a qualitative approach. With the data source used is prime data, secondary data and informant data. Data collection uses observation, interviews and documentation. To analyze data, researchers used Data Reduction, Data Presentation and Conclusion Drawing / verification. The results obtained from this study of the implementation of paddy pawning in Salohe Village, Sinjai Timur District, Sinjai Regency were done long ago because of very urgent needs. The pawn process is only done verbally, namely the pawners (rahin) come to the murtahin to offer their fields to be pawned with the intention of obtaining some money. The power / use of rice fields is in the hands of the pawning recipient (murtahin) until the repayment of debt. Generally done interpersonal, which is inseparable from the spirit please help. However, the majority of them do not understand the pawn rules in Islam.
PERAN KOPERASI SIMPAN PINJAM DANA NIAGA SYARIAH DALAM PEMBERDAYAAN EKONOMI MASYARAKAT SEBAGAI ALTERNATIF UNTUK MENGURANGI TINGKAT KEMISKINAN DI DESA LEMPANGAN KECAMATAN BAJENG KABUPATEN GOWA Annisa, Nurul; Naidah, Naidah; Rasulong, Ismail
Jurnal Ar-Ribh Vol. 3 No. 1 (2020): April 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v3i1.3296

Abstract

His study aims to determine the Role of Syariah Niaga Savings and Loan Cooperatives in Community Economic Empowerment as an Alternative to Reducing Poverty Rate in Lempangan Village, Bajeng District, Gowa Regency.This study used eight informants in Lempangan Village, Bajeng District, Gowa Regency. The eight authors' informants were all chairpersons and members of the Lempangan Village, Bajeng District, Gowa Regency. While the data analysis used is descriptive qualitative data analysis.The results showed that the Role of Syariah Savings and Loan Cooperative Cooperatives in Community Economic Empowerment as an Alternative to Reducing Poverty Rate in Lempangan Village, Bajeng District, Gowa Regency.

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