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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 201 Documents

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KONSISTENSI, AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID AL MARKAS AL-ISLAMI BERDASARKAN PSAK 109 amir, adriani; Nuhung, Mahmud
Jurnal Ar-Ribh Vol 1, No 2 (2018): Oktober 2018
Publisher : Universitas Muhammadiyah Makassar

The study is aimed at the consisteny, accountability and transparancy of the financial management at Al-Markaz Al Islami Mosque based on PSAK 109, the type of research used in this study is quantitave descriptive research. Process Data is Data obtained from interviews and 2017 financial statements. Data collection technique usedin this study are documentation, field observations and interviews. Based on the result of this study it can be concluded that the Al-Markaz Al Islami Mousque has been open and responsible for managing mosque finance because according to them the financial statements made are a mandate from pilgrims who need to be managed properly. PSAK No. 109 has not been applied in presenting the current financial statements. Financial records are also still based on cash basis, namely recording transactions based on a cash in and cash out.

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

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.

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

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.

TINGKAT KESADARAN PETANI TERHADAP PEMBAYARAN ZAKAT PERTANIAN DI DESA LUNJEN KABUPATEN ENREKANG Rahim, Abd; Dangnga, Muhammad Siri; B, Abdullah
Jurnal Ar-Ribh Vol 4, No 2 (2021): Oktober 2021
Publisher : Universitas Muhammadiyah Makassar

The welfare of the farming community is a noble ideal that must be instilled in relation to all activities in society. Lunjen Village, is a village in Enrekang Regency where the majority of the population earns income from agriculture. Agricultural zakat is one of the obligations that must be fulfilled but the partisipation in implementing agricultural zakat is considered to be very lacking in almost all regions. This study aims to see how the awareness of farmers in Lunjen Village in paying agricultural zakat and its relation to the welfare of farmers in terms of the benefits of agricultural zakat on farmers. The method used is descriptive quantitative, with Likkert Scale calculations and Statistical Product and Service Solution (SPSS) analysis, then analyzed to see the benefits that can be felt if farmers routinely pay agricultural zakat. The results of this study found that the level of awareness of farmers is in the high category (61.67%) and the factors that have a positive and significant effect on farmers' awareness are the age factor with a Tcount of 4.322, the education level factor with a Tcount of 5.915 while the income level factor has an effect on negative and significant with a Tcount of -2.307. There are benefits that can be felt by farmers if they routinely pay agricultural zakat, namely that they can achieve farmer welfare, and economic development.

ANALISIS PENGARUH PEMBAYARAN DEVIDEN TERHADAP HARGA SAHAM SYARIAH DI JAKARTA ISLAMIC INDEX wahid, abdul; Rahma, Syahidah
Jurnal Ar-Ribh Vol 2, No 1 (2019): April 2019
Publisher : Universitas Muhammadiyah Makassar

This study aims to determine the effect of Dividend Per Share payments on Stock Prices Closing Price of Manufacturing Companies in the Jakarta Islamic Index. The population in this study were all manufacturing companies included in the Jakarta Islamic Index (JII) of the Indonesia Stock Exchange for 5 years from 2011-2015 which actively published financial reports during the year of observation. The method used in this study is the documentation method, then in analyzing the data used to test the matched hypothesis, namely by quantitative descriptive analysis. Based on the results of the analysis, it can be seen that there is no relationship between the Dividend Per Share on changes in stock prices, this can be seen in PT.ASII during 2012 to 2014, it appears that the Dividend Per Share at PT.ASII has not changed for three years, while the share price always changes for three years. It is also seen in PT. AVR, it is seen that the Dividend Per Share for the past five years has always changed and fluctuated, meanwhile the stock price continued to increase from year to year without following the fluctuations that occurred in the Dividend Per share.

ANALISIS KEBIJAKAN BAZNAS TENTANG IBNU SABIL SEBAGAI MUSTAHIK ZAKAT Setiawan, Adi; Putra, Trisno Wardy; Hariyadi, Risky
Jurnal Ar-Ribh Vol 3, No 2 (2020): Oktober 2020
Publisher : Universitas Muhammadiyah Makassar

The scholars differed in defining and establishing ibn sabil as mustahik zakat. There are certain qualifying requirements for mustahik ibnu sabil. Likewise, the National Zakat Agency has qualified the mustahik ibnu sabil group in several qualifications. This study uses qualitative methods, namely methods that will produce descriptive data, in the form of written or spoken words. While the data collection techniques used are interview techniques (interviews), and documentation. From the results of this study it can be found that basically the BAZNAS policy regarding Ibn Sabil as Mustahik Zakat is in accordance with the concept of Ibn Sabil as Mustahik Zakat according to the Al-Quran (QS. At-Taubah: 60).

ANALISIS PERLAKUAN AKUNTANSI GADAI EMAS SYARIAH PADA PT. BANK SYARIAH CABANG MAKASSAR Ramli, Riskawati; Sriwahyuni, Sriwahyuni
Jurnal Ar-Ribh Vol 1, No 1 (2018): April 2018
Publisher : Universitas Muhammadiyah Makassar

This study aims to determine the suitability of the accounting treatment of mortgage financing of sharia gold in bank BTN Syariah with PSAK 107 (Akad Ijarah) The type of research used in this research is descriptive qualitative.As data collection techniques conducted by the author is by observation, interview and Documentation and using data in the form of accounting guidance that is PSAK 107 (Revision 2015), analysis technique using data reduction techniques, data display and data verification. The result of the research indicates that the product of BTN iB Gold Pawn has run the accounting guidance of PSAK 107, and has been in accordance and refer to PSAK 107 (aka ijarah).

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

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.

PENGARUH TINGKAT PELAYANAN TERHADAP KEPUASAN PENGUNJUNG PADA OBJEK WISATA MALINO HIGHLANDS KABUPATEN GOWA Rasyid, Muh. Nur; Naidah, Naidah; Danil, Danil
Jurnal Ar-Ribh Vol 4, No 2 (2021): Oktober 2021
Publisher : Universitas Muhammadiyah Makassar

This study aims to achieve an answer to the problem of the influence of visitor satisfaction on the tourist attraction of the Malino Highlands, Gowa Regency. The population of this study were visitors to the Malino Highlands tourism. The sample used is according to the wishes of 50 visitors. This type of research is quantitative research. The data techniques used were questionnaires and documentation. The data analysis method used is simple regression analysis. The simple linear results obtained Y = 3.601 + 0.216 means a constant value of 3.601 with a regression coefficient of 0.216 which states that the direction of the variable x to Y is positive and significant 0.000 0.05, which means that service has a significant effect on visitor satisfaction at the tourist attraction of the mountainous Malino Regency GowaKeywords: Level Of Service, Visitor Satisfaction

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

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.

Page 4 of 21 | Total Record : 201

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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

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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

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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