cover
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
Ar-Ribh : Jurnal Ekonomi Islam
ISSN : 26847477     EISSN : 27146316     DOI : https://doi.org/10.26618/jei.v4i1
Core Subject : Economy,
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.
Articles 51 Documents
ANALISIS KOMPORASI TINGKAT PENGEMBALIAN, RISIKO DAN KOEFISIEN VARIASI PADA SAHAM SYARIAH DAN SAHAM KONVENSIONAL DI LQ45 Haanurat, Ifayani; Razak, Linda Arisanty; Awaliah, Eni Versary
Ar-Ribh : Jurnal Ekonomi Islam Vol 4, No 1 (2021): April 2021
Publisher : Ar-Ribh : Jurnal Ekonomi Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (877.073 KB) | DOI: 10.26618/jei.v4i1.5215

Abstract

This study aims to examine the comparison of returns, risks and coefficient of variation in sharia and conventional companies in LQ45. The sample collection method uses the Purpose Sampling method, namely the selection of samples based on certain criteria so that each of the 4 Islamic and conventional shares is obtained. The technique used is the independent sample T test. Based on the results of the study indicate that there is no significant difference between the rate of return, risk and coefficient of variation in Islamic and conventional companies in LQ45Keywords: Returns, Risk, Variation Coefficient, Sharia Shares, Conventional Shares, LQ 45 
PENGARUH APLIKASI NILAI-NILAI AL-ISLAM DAN KEMUHAMMADIYAHAN TERHADAP PEMAHAMAN AKUNTANSI mursakinah, mursakinah; Rahim, Abd Rahman
Ar-Ribh : Jurnal Ekonomi Islam Vol 1, No 2 (2018): Oktober 2018
Publisher : Ar-Ribh : Jurnal Ekonomi Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.945 KB) | 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.
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
Ar-Ribh : Jurnal Ekonomi Islam Vol 3, No 2 (2020): Oktober 2020
Publisher : Ar-Ribh : Jurnal Ekonomi Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (991.162 KB) | 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.
ANALISIS KINERJA AUDITOR INTERNAL DALAM MENCEGAH TERJADINYA FRAUD KREDIT FIKTIF PT. BANK MUAMALAT CABANG MAKASSAR Wawing, Andi; Khalid, Idham
Ar-Ribh : Jurnal Ekonomi Islam Vol 1, No 1 (2018): April 2018
Publisher : Ar-Ribh : Jurnal Ekonomi Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (944.064 KB) | DOI: 10.26618/jei.v1i1.2551

Abstract

This study aims to determine whether the performance of auditors in the Makassar Branch. The method of sampling technique used was purposive sampling, namely the technique of deliberate sampling. This study uses a simple linear regression analysis method and primary data manager using the SPSS program (Statistical Product and Service Solutions). Based on the results of the testing of the Partial Test (t-Test) the hypothesis is obtained that the Internal Auditor's Performance has a positive and significant influence on the Prevention of Fictional Credit Fraud. Testing the effect of Internal Auditor Performance variables on Fictional Prevention of Fraud can be seen by looking at the value of t count of 3.737 and t table of 2.045 with a significance value of 0.001. The value of t count is greater than t table and the significance value is below 0.05 which indicates a significant effect of the Internal Auditor Performance variable on the Prevention of Fictional Fraud. So that the auditor's performance can prevent fictional credit fraud.
ANALISIS PELAKSANAAN RAHN DALAM GADAI SAWAH DI DESA SALOHE KECAMATAN SINJAI TIMUR KABUPATEN SINJAI M, Rahmaniar; Khalid, Idham
Ar-Ribh : Jurnal Ekonomi Islam Vol 3, No 1 (2020): April 2020
Publisher : Ar-Ribh : Jurnal Ekonomi Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.885 KB) | 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.
ETIKA DI TENGAH BISNIS YANG MENGGLOBAL & PANDANGAN-PANDANGAN AGAMA Muhlis, Muhlis; Anas, Anas
Ar-Ribh : Jurnal Ekonomi Islam Vol 4, No 2 (2021): Oktober 2021
Publisher : Ar-Ribh : Jurnal Ekonomi Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (790.955 KB) | DOI: 10.26618/jei.v4i2.6153

Abstract

Realizing business developments that are growing rapidly and becoming increasingly globalized, of course, it requires business signs in the form of the application of business ethics that are not only concerned with personal interests or a few people but also pay attention to the consequences as well as the public interest and the business environment. For this reason, the purpose of this paper is to find out whether business people around us use ethics in running their business, then how business people realize how important the role of ethics in carrying out an increasingly global business is. The research model used uses research literature through descriptions based on library sources. Based on the analysis used by business people, there are still many who do not and do not understand how important it is to use ethics, that they do not realize how important ethics are in doing business, especially today, with an increasingly globalized business. Business ethics should be realized to be applied to people who carry out business activities based on the Qur'an and Al Hadith, there is no reason to reject ethics in an increasingly globalized business world, even adherence to business ethics, in fact, is conducive to efforts to increase profits. entrepreneur or owner of capital. Likewise guarding and preventing crime both for business people and for consumers.
AUDIT MANAJEMEN ATAS SISTEM BAGI HASIL PADA PT.BNI SYARIAH MAKASSAR sri, megawati; Putra, Trisno Wardy
Ar-Ribh : Jurnal Ekonomi Islam Vol 2, No 1 (2019): April 2019
Publisher : Ar-Ribh : Jurnal Ekonomi Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (686.121 KB) | DOI: 10.26618/jei.v2i1.2565

Abstract

This study aims to determine the management audit of the revenue sharing system at PT. BNI Syariah Makassar. This research uses quantitative descriptive method where company data regarding management audit of financing and profit sharing systems and other data supporting research is collected and then the data is described and whether it is in accordance with PSAK 105 concerning Mudharabah Accounting. The object of the research is PT.BNI Syariah Makassar. The results of the study show that BNI Syariah Makassar is not fully in accordance with PSAK 105, because there are differences in terms of the distribution of business profits where BNI Syariah still uses the principle of revenue sharing while in PSAK 105 uses the principle of profit sharing or profit sharing.
METODE RASIO SEBAGAI TOOL’S KINERJA KEUANGAN PT BANK SYARIAH MANDIRI Muhlis, Muhlis
Ar-Ribh : Jurnal Ekonomi Islam Vol 4, No 1 (2021): April 2021
Publisher : Ar-Ribh : Jurnal Ekonomi Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1027.842 KB) | DOI: 10.26618/jei.v4i1.5211

Abstract

A quality bank is able to meet its financial performance weight ratio, as a form of achievement within a certain period of time. This paper uses the financial ratio method with the financial statement data of PT Bank Syariah Mandiri. The purpose of this paper is to dissect financial statement items, look for relationships between components in financial statements so that the information can be used in making company decisions. The results of the paper show that the state of the performance of PT Bank Syariah Mandiri based on the 2014-2016 financial reports is in quite good condition. The financial ratios show, among others, the liquidity ratio of current assets (current ratio) shows a value of 7.75, which means that 1 rupiah of current debt is secured by Rp.7.75 rupiah of current assets, the previous year which was Rp.6.84 and Rp.6.80, -. Then the solvency ratio shows that the long-term liabilities are quite solvable. This situation can be seen from the Debt to Total Asset Ratio which is always below 50% from 2014-2016. The results of the profitability analysis also always experience developments from year to year.Keyword: Annualt Report, Ratio Analysis, Financial Peformance
SISTEM AKUNTANSI PEMBELIAN BARANG DAGANGAN PADA KOPERASI PEGAWAI NEGERI-KOPERASI DEPARTEMENT AGAMA PANGKAT (KPN-KOPDAP) zulkifli, zulkifli; Nuhung, Mahmud
Ar-Ribh : Jurnal Ekonomi Islam Vol 1, No 1 (2018): April 2018
Publisher : Ar-Ribh : Jurnal Ekonomi Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.5 KB) | DOI: 10.26618/jei.v1i1.2556

Abstract

The results of the research obtained include exposure to the elements contained in the accounting system for purchasing merchandise, related functions, documents used, accounting records used, and the methods used in the accounting system for purchasing merchandise at the Cooperative. Civil Servants - Cooperatives Department of Religion Pangkep (KPN-KOPDAP). From the results of the study, conclusions can be drawn on the Civil Servant Cooperative - Pangkep Department of Religion Cooperative (KPN-KOPDAP), there are several elements contained therein: 1) Purchase Request, 2) Price Bid Request, 3) Purchase Order, 4) Goods Receipt , 5) Debt Registrar. Civil Servants Cooperative - Pangkep Religion Department Cooperative (KPN-KOPDAP) also has two types of credit purchase systems, namely: 1) Shop Order, 2) Salesman Canvas.
ANALISIS KINERJA KEUANGAN BADAN AMIL ZAKAT BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 109 DI KABUPATEN GOWA Cahyadi, Rahadian
Ar-Ribh : Jurnal Ekonomi Islam Vol 3, No 1 (2020): April 2020
Publisher : Ar-Ribh : Jurnal Ekonomi Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (896.547 KB) | 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