Jurnal Ar-Ribh
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.
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201 Documents
<![CDATA[ANALISIS PROFIT SHARING DALAM AKUNTANSI SYARIAH PADA PT. BANK SYARIAH MANDIRI KANTOR CABANG PEMBANTU GOWA DI KABUPATEN GOWA ]]>
<![CDATA[riska, riska]]>;
<![CDATA[Mansyur, fakhruddin]]>
<![CDATA[ Jurnal Ar-Ribh Vol 2, No 2 (2019): Oktober 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jei.v2i2.2570
<![CDATA[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.]]>
<![CDATA[KONSEP SADD AL-ZARAI’ DAN AKTUALISASINYA DALAM TRANSAKSI JUAL BELI ]]>
<![CDATA[Ibrahim, Muhammad Iqbal]]>;
<![CDATA[Putra, Trisno Wardy]]>
<![CDATA[ Jurnal Ar-Ribh Vol 4, No 1 (2021): April 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jei.v4i1.5216
<![CDATA[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]]>
<![CDATA[Perlakuan Akuntansi Pembiayaan Ijarah dalam Rahn Berdasarkan PSAK No. 107 di PT. Pegadaian Syariah Cabang Hasanuddin ]]>
<![CDATA[yusuf, mutmainna]]>;
<![CDATA[Muchran, Muchran]]>
<![CDATA[ Jurnal Ar-Ribh Vol 1, No 2 (2018): Oktober 2018 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jei.v1i2.2561
<![CDATA[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.]]>
<![CDATA[STRATEGI MANAJEMEN RISIKO PEMANFAATAN TEKNOLOGI PADA LEMBAGA KEUANGAN SYARIAH ERA MILLENNIAL DAN COVID 19 ]]>
<![CDATA[Muhlis, Muhlis]]>
<![CDATA[ Jurnal Ar-Ribh Vol 3, No 2 (2020): Oktober 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jei.v3i2.4252
<![CDATA[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.]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN DEBITUR SEBAGAI BAHAN PERTIMBANGAN PEMBERIAN KREDIT PADA PT BANK SYARIAH MANDIRI CABANG MAROS ]]>
<![CDATA[Supriadi, Supriadi]]>;
<![CDATA[Hr, Agus Salim]]>
<![CDATA[ Jurnal Ar-Ribh Vol 1, No 1 (2018): April 2018 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jei.v1i1.2552
<![CDATA[This research was conducted at PT Bank Syariah Mandiri, Maros Branch. This study aims to determine the application of financial statement analysis as a material for consideration of credit. In this study, the author is more specialized in Micro Financing (short-term credit) that uses a murabahah financing system. Data in the form of financial statements and data obtained in written form in the form of a general description of the company, namely data collection through direct interviews in the Accounting, Marketing, and HR sections, which are related to the problems examined at PT. Bank Syariah Mandiri Branch Maros. The results of the study concluded, that the debtor's financial statements are influential as material for consideration of giving credit to PT. Bank Syariah Mandiri Branch Maros.]]>
<![CDATA[PERAN KOPERASI SIMPAN PINJAM DANA NIAGA SYARIAH DALAM PEMBERDAYAAN EKONOMI MASYARAKAT SEBAGAI ALTERNATIF UNTUK MENGURANGI TINGKAT KEMISKINAN DI DESA LEMPANGAN KECAMATAN BAJENG KABUPATEN GOWA ]]>
<![CDATA[Annisa, Nurul]]>;
<![CDATA[Naidah, Naidah]]>;
<![CDATA[Rasulong, Ismail]]>
<![CDATA[ Jurnal Ar-Ribh Vol 3, No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jei.v3i1.3296
<![CDATA[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.]]>
<![CDATA[PENGELOLAAN DAN PENYIMPANAN UANG KAS MASJID: ANALISIS KUALITATIF PEMILIHAN JASA PERBANKAN SYARIAH DAN KONVENSIONAL ]]>
<![CDATA[Mursidah, Rifqah]]>;
<![CDATA[Islamiyah, Nurul]]>;
<![CDATA[Rusanti, Ega]]>;
<![CDATA[Sofyan, A Syathir]]>
<![CDATA[ Jurnal Ar-Ribh Vol 4, No 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jei.v4i2.6154
<![CDATA[The purpose of this study is to determine the perception of mosque takmir in terms of financial management and storage of mosque funds, both in conventional banking and Islamic banking. Research carried out is a qualitative study with field research (field studies) in the deepening of the reference as a source of primary and secondary data. The results showed that the lack of socialization from sharia banking and the lack of knowledge of mosque takmir about sharia banking resulted in mosque takmir still managing and storing mosque funds in conventional banking.Keywords: Takmir Masjid, Mosque Finance, Islamic Banking.]]>
<![CDATA[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) ]]>
<![CDATA[Rosmini, Rosmini]]>;
<![CDATA[suarni, Agusdiwana]]>
<![CDATA[ Jurnal Ar-Ribh Vol 2, No 1 (2019): April 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jei.v2i1.2566
<![CDATA[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]]>
<![CDATA[ANALISIS PERLAKUAN ZAKAT DALAM PERHITUNGAN PAJAK PENGHASILAN ORANG PRIBADI (PPh 21) PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA MAKASSAR ]]>
<![CDATA[Aprillah, Dewi]]>;
<![CDATA[Suarni, Agusdiwana]]>;
<![CDATA[Salim, Agus]]>
<![CDATA[ Jurnal Ar-Ribh Vol 4, No 1 (2021): April 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jei.v4i1.5212
<![CDATA[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)]]>
<![CDATA[ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN BERDASARKAN PSAK NO.27 PADA KSP SYARIAH AL-IKHLAS KABUPATEN TAKALAR ]]>
<![CDATA[Suarni, Agusdiwana]]>;
<![CDATA[Sulastri, Sulastri]]>
<![CDATA[ Jurnal Ar-Ribh Vol 1, No 2 (2018): Oktober 2018 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jei.v1i2.2557
<![CDATA[The research aims to find out the level of compatibility between the recognition of income and the burden applied by KSP Syari'ah Al-Ikhlas with the provisions in PSAK No.27. The data processed is an acknowledgment of income and burden obtained from the financial statements of KSP Syaria'ah AL-Ikhlas. The data analysis technique used in this study is quantitative descriptive analysis. The source of data used in this study is the primary data in the form of secondary data that is data that has been further processed, namely the report of residual income from the results of business and the brief history of the establishment of KSP Syari'ah Al-Ikhlas. ah Al-Ikhlas applies the cash basis method, not in accordance with PSAK No. 27 because according to PSAK No.27 the method applied is at the calculation of business results (accrual basis) which is expected profit and burden set at the time the transaction is executed. In the recognition of the burden on KSP Syaria'ah AL-Ikhlas apply the accrual basis method that has been in accordance with PSAK No.27. However, in its presentation of the results of the business results of KSP Syaria'ah AL — Ikhlas has not separated between the business burden and the burden of cooperation with PSAK No. 27.Keywords: PSAK No.27, KSP Syari’ah Al-Ikhlas, Takalar]]>
