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Jurnal Ar-Ribh

ar-ribh
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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 108 Documents

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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

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.

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

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 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

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

ANALISIS KONSEP AKUNTANSI SYARIAH TERHADAP METODE PENGAKUAN PENDAPATAN PADA PT. BANK SULSELBAR SYARIAH CABANG MAKASSAR fadillah, andi siti; Khalid, Idham
Jurnal Ar-Ribh Vol 2, No 1 (2019): April 2019
Publisher : Universitas Muhammadiyah Makassar

The results of the study show that the noble purpose of shari'a creates benefit is the main reference in the formulation of the principles of shari'ah accounting, and the fruits of syari'ah accounting are its financial statements. If then this report is used as the basis for business transactions, accountability will be very well maintained. If the principles of shari'ah accounting can be adopted in presenting financial statements, of course the hope is to maintain the existence of financial statements so that they can still be used as the main reference in making business decisions. Descriptions of the performance of a bank both general and shari'ah are usually reflected in reports in the report the finance. The financial statements aim to provide useful information for interested parties in economic capture. From the results of the study, it can be concluded that at PT. Bank Sulselbar Syariah Makassar Branch in the recording process uses the cash basis method, where revenue is recognized when the income is received.

PRINSIP-PRINSIP DASAR EKONOMI ISLAM DALAM BISNIS Rahmah, Syahidah
Jurnal Ar-Ribh Vol 3, No 2 (2020): Oktober 2020
Publisher : Universitas Muhammadiyah Makassar

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

ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI PT. BANK BNI SYARIAH CABANG MAKASSAR Astika, Sri; Suarni, Agusdiwana
Jurnal Ar-Ribh Vol 1, No 1 (2018): April 2018
Publisher : Universitas Muhammadiyah Makassar

This study is to determine the suitability of the implementation of murabahah financing at PT. Bank BNI Syariah Makassar Branch with PSAK 102. This research is included in the type of quantitative research using the 2016 financial statement analysis method. The results show that the application of Islamic accounting based on PSAK 102 on murabahah financing in PT Bank BNI Syariah Makassar Branch in 2016, there are ten categories to be a comparison, namely the bank only provides murabahah financing by order, the bank only applies tough payments, the money is recognized as an amount received and recognized as a deduction of receivables, If the bank gets a discount from a third party ) then reducing the cost and recording the discount obtained is not recorded separately. If the murabahah contract does not exceed one year, the gain is recognized when the murabahah assets are delivered. If the murabahah contract exceeds one year, the benefits are categorized based on the level of risk. In terms of disclosure must be in accordance with PSAK 102 concerning Presentation of Sharia Financial Statements, however, the cost of the murabahah inventory is not disclosed in detail. Murabahah receivables will be presented at the net realized value, namely the murabahah receivables balance will be deducted from the allowance for receivables losses. Deferred murabahah margin is presented as a deduction for murabahah receivables.Keywords: Islamic accounting, PSAK 102, murabahah

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

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.

PENGELOLAAN WAKAF BERBASIS PROFESIONALISME NAZHIR DI DESA BULO-BULO KABUPATEN JENEPONTO Putra, Trisno Wardy; M, Riskayanti
Jurnal Ar-Ribh Vol 4, No 2 (2021): Oktober 2021
Publisher : Universitas Muhammadiyah Makassar

This study explores how the management and development of waqf in Bulo-Bulo Village, Jeneponto Regency. The research method used is qualitative by using interview instruments and documentation on the object of research, namely nazhir waqf in Bulo-Bulo Village. The results of this study conclude that the management and development of waqf in Bulo-Bulo is still simple with traditional management. Therefore, the role of the government in this case the Ministry of Religion must be even more active in socializing and fostering nazhir so that existing waqf can continue to develop and provide broad benefits to the social welfare of Muslims who are the majority population. Keywords: Waqf, Productive, Nazhir

PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA (STUDI KASUS PADA PT. BANK MUAMALAT DAN PT. BANK MANDIRI) mardewi, putri; Mansyur, fakhruddin; Nuhung, Mahmud
Jurnal Ar-Ribh Vol 2, No 1 (2019): April 2019
Publisher : Universitas Muhammadiyah Makassar

This research aims to compare the financial performance of Bank Muamalat and Bank Mandiri in Indonesia in the 2011-2015 period using financial ratios. The financial ratio used consists of CAR, ROA, LDR, NPL, and BOPO. The data used in this study is obtained from the Published Financial Reports issued by each of the Banks concerned. The analysis technique used to see a comparison of the financial performance of Bank Muamalat and Bank Mandiri is a comparative research method that is comparative in nature. The analysis conducted shows that there are significant differences for each financial ratio between Bank Muamalat and Bank Mandiri in Indonesia. Bank Muamalat has better performance in terms of LDR and BOPO ratios, while Bank Mandiri has better performance in terms of CAR, ROA and NPL ratios.

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

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

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Nur Sandi Marsuni

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nursandimarsuni@gmail.com

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+6285796461067

Journal Mail Official
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

Location
Kota makassar,

Sulawesi selatan

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Nur Sandi Marsuni

Contact Email nursandimarsuni@gmail.com

Phone +6285796461067

Journal Mail Official 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

Location Kota makassar, Sulawesi selatan INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Nur Sandi Marsuni

Contact Email
nursandimarsuni@gmail.com

Phone
+6285796461067

Journal Mail Official
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

Location
Kota makassar,

Sulawesi selatan

INDONESIA