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Nur Sandi Marsuni
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nursandimarsuni@gmail.com
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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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PERAN USAHA PEREMPUAN DALAM AKTIVITAS BUDIDAYA RUMPUT LAUT UNTUK MENINGKATKAN PEREKONOMIAN KELUARGA DITINJAU DALAM PRESPEKTIF EKONOMI ISLAM DI KABUPATEN TAKALAR Suarni, Agusdiwana; Wahyuni, Yuyun
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.v3i1.3297

Abstract

This study to determine the role of women business in seaweed cultivication activities to improve the family economic and how Islamic economics persp[ective in role of women business in seaweed cultivication activities. The concept of thinking so far is that women only responsible for domestic matters, but more than that women has  proved to give the contribute greatly to economic survival and prosperty of household and society. The method in  this research is qualitative descriptive. Date sources used were primary and secondary . data collection used observation, interview, and documentation. To analyze the data researchers used qualitative descriptive method. The results obtained from this study were that women play an very important role in seaweed cultivication activities, in fact almost all vocation is carried out by women such as binding,releasing, and drying. From some of income obtained by informants, the lowest is Rp. 1.000,000 / month and the highest is Rp. 3,500,000 / month. Women may worked inside or outside of house, autonomous or with others, provided that work had done is halal and does not infringe in Islamic terms, then in Islamic Ekonomic perspective is permitted.Keywords: Women, Cultivication Seaweed, Islamic Economic Perspective.
POTENSI PASAR TRADISIONAL DALAM PENINGKATAN EKONOMI MASYARAKAT MENURUTPERSPEKTIF EKONOMI ISLAM (Studi Kasus Pasar Cekkeng di Kab. Bulukumba) Wahdania, Hera; HR, Agus Salim
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.v3i1.3298

Abstract

This type of research is classified as qualitative with the research approach used is: a sociological approach because researchers conduct environmental interactions in accordance with social units, Individuals, Groups, Institutions or Society. Furthermore, the data collection methods used are literature survey, observation and interview. Then, data management and analysis techniques are carried out through three stages, namely: Data Collection, Data Reduction, Data Presentation, and the final stage is drawing conclusions. The results of this study indicate that the Cekkeng traditional market has the potential to improve the economy of traders. The Cekkeng market potential is first, the price is cheaper than other traditional markets. Second, the variety of products, time and strategic location. In addition, the supporting factor is the attention of the local government, namely, first, the existence of price controls. Second, preventing fraud in the market such as preventing fraud in scales and size. Third, preventing the sale of damaged goods, and acts that damage morale.
STRATEGI MEWUJUDKAN PASAR NIAGA DAYA MENJADI PASAR ISLAMI BERBASIS FAST (FATHONAH, AMANAH, SIDDIQ, TABLIQ) DI DAYA KOTA MAKASSAR Nirwana, Saina; Rahim, Rahman
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.v3i1.3299

Abstract

This study aims to determine the strategy of realizing the Daya Commercial Market into a FAST-Based Islamic Market (Fathonah, Amanah, Siddiq, Tabliq) in Makassar City Power and knowing the benefits of Islamic trade for traders in the Niaga Daya Market. This type of research used in this study is field research that produces descriptive data in the form of written data or informants and observable behavior. While the data analysis techniques used in this study were interviews, observation, and documentation. Then processed using qualitative descriptive. Based on the results of the study it can be concluded that realizing Islamic trade based on FAST, namely Fathonah (creative and smart), Amanah (trust), Siddiq (honest or transparency), Tabliq (Mutual respect), namely by creating programs that can foster awareness of traders, especially awareness will instill the nature of FAST (Fathonah Amanah Siddiq Tabliq) by forming IPPS (Sharia Market Traders Association). The benefits of Islamic trade for traders in the Niaga Daya Market are that people will be interested in shopping at the Niaga Daya market, traders can compete healthily, establish good relations between fellow traders, between traders and market managers, and between traders and buyers. In addition, traders in the Commercial Market Market can benefit both worldly and the hereafter.
ANALISIS KINERJA KEUANGAN BADAN AMIL ZAKAT BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 109 DI KABUPATEN GOWA Cahyadi, Rahadian
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.v3i1.3389

Abstract

This research was conducted with the aim to study and analyze the Amil Zakat Agency to be mandatory and responsible in carrying out its functions and duties in terms of the most important work of grouping and financial reporting and where targets are given to people who need help in terms of Zakat, Infak and Sadaqah are therefore very helpful in terms of the community's economy and what the Amil Zakat Agency does in terms of financial reporting is based on financial accounting standards using financial ratio analysis. The results of the proposed research are not yet the maximum application of PSAK number 109 in terms of performance and financial reporting.Keywords: Financial Ratios and PSAK 109
KONSEP MISKIN MENURUT ISLAM DAN PEMERINTAH SERTA PENERAPANNYA PADA LEMBAGA ZAKAT Alam, Putra; Putra, Trisno Wardy
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.v3i1.3390

Abstract

This research appears from the diversities of poverty standard which develop among people, each department has different standard to distribute the program in term of poor people. In mass media finds that when the social assistance to needy ones, there are increasing needy numbers, people admits that they are inculding the needy to gain the social assistance. So how Islam and government views? How zakat institutionsmake a clear definitions about concept of poor ?. The method uses qualitative, the characteristic of this research is to descript a case by understanding the meaning and factors, so that data analyzing wchich used is analytic descriptive. Data are collected by observation, interview and the last is summarizing. This research shows that the concept of poor in Islam is more complete then government version, if the government only see from the ability to fulfill basic needs. So Islam sees not only from basic needs but also spiritual sides such as thankfullnes, qona’ah, iffa an ect. The application of concept of poor in zakat institutions in this case BAZNAS has been succeed integrating between government and Islam.
ANALISIS KEBIJAKAN AKUNTANSI ATAS PERLAKUAN ZAKAT AKTIVA PADA PT. BANK BNI SYARIAH CABANG MAKASSAR Khaliq, Abdul
Jurnal Ar-Ribh Vol. 3 No. 2 (2020): Oktober 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v3i2.4249

Abstract

Accounting Policy Analysis of Zakat Asset Treatment at PT. Bank BNI Syariah Makassar Branch. This research aims to determine the accounting policy for the zakah treatment of assets in PT.Bank BNI Syariah Makassar Branch and the influence of zakat on sharia accounting policies. The method of analysis used is descriptive qualitative analysis method by using data collection technique that is observation and interview. From the results of research conducted at PT.Bank BNI Syariah Branch of Makassar on accounting policy for the zakah treatment of assets. Where in the accounting policies that exist in PT. Bank BNI Syariah Branch of Makassar level of quality of information provided to the public, where the zakat management agency should be able to convince the public that BNI Syariah Bank Makassar Branch has the ability and capacity in achieving program objectives in accordance with Islamic Shari'a in the management of zakat that requires the resources human beings who have managerial skills, religious knowledge, sufficient technical skills.
ANALISIS PERLAKUAN ZAKAT DALAM PERHITUNGAN PAJAK PENGHASILAN ORANG PRIBADI (PPh 21) PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA MAKASSAR Harrang, agussalim; Aprillah, Dewi
Jurnal Ar-Ribh Vol. 3 No. 2 (2020): Oktober 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v3i2.4250

Abstract

This study discusses analyzing zakat in the calculation of personal tax in Baznas Makassar city. 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.
ANALISIS MEKANISME DAN PENERAPAN PENGELOLAAN DANA PENSIUN SYARIAH TERHADAP FATWA DSN-MUI NOMOR 88/DSN-MUI/XI/2013 PADA BANK SYARIAH CABANG TAMALANREA Nuhung, Mahmud; Hidayat, Hidayat
Jurnal Ar-Ribh Vol. 3 No. 2 (2020): Oktober 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v3i2.4251

Abstract

This study aims to determine the Mechanism and Implementation of Shariah Pension Fund management regarding the MUI DSN Fatwa Number 88/DSN-MUI/XI/2013 in Bank Syariah Mandiri. This research is a case study research with a qualitative descriptive approach. The Sharia Pension Fund Management Mechanism at Bank Syariah Mandiri is manageable, which starts with salary transfer by Bank Syariah Mandiri to PT TASPEN, then the Customer can choose Sharia Pension Fund Services at Bank Syariah Mandiri with the choices of Payroll Partners using the Mudharabah Muthlaqah Agreement or Financing using the Murabahah Agreement or Ijarah Agreement. The Application of Sharia Pension Fund Management satisfies the Fatwa of MUI DSN Number 88 / DSN-MUI / XI / 2013 unless at the Term of PT TASPEN and Customer.
STRATEGI MANAJEMEN RISIKO PEMANFAATAN TEKNOLOGI PADA LEMBAGA KEUANGAN SYARIAH ERA MILLENNIAL DAN COVID 19 Muhlis, Muhlis
Jurnal Ar-Ribh Vol. 3 No. 2 (2020): Oktober 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v3i2.4252

Abstract

Respond to the current situation, , financial institutions Islamic non-bank are developing technology-based service provision in order to maintain the company's stability in the current millennial era, people who tend to use technology. The purpose of this study was to determine the importance of implementing risk management strategies in service development through information technology in non-Islamic banking financial institutions. The methodology used is through a research library study. The results show that risk management strategies in the development of digital technology services are needed to fence and protect users and non-Islamic bank financial institutions, because the current risks are so complex, both financial and non-financial in the era of disruption and the state of the Covid 19 virus outbreak with users millennial society.
PRINSIP-PRINSIP DASAR EKONOMI ISLAM DALAM BISNIS Rahmah, Syahidah
Jurnal Ar-Ribh Vol. 3 No. 2 (2020): Oktober 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v3i2.4253

Abstract

This research aims to look at the concepts of Islamic ethics and basic principles (basic principles) which are based on the values of the Koran which are directed to raise moral values related to the prevention of actions that are not in accordance with the teachings of Islamic law. Using qualitative research methods with data analysis techniques for results and discussion using library research (Library Research) by collecting, reading and browsing a number of books that are used as references. The results show that some of the right concepts to be used in Islamic business ethics to raise moral values according to the teachings of Islamic law are to understand very well the concepts of property and ownership, the concept of wealth distribution, the concept of work and business, and the concept of Halal and Haram

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