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Nur Sandi Marsuni
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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 72 Documents
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The Effect Of Using Mobile Banking And Religiusity On Consumtive Behavior Of E-Commerce Users Ayif Fathurrahman; Peggy Febriani
Jurnal Ar-Ribh Vol 6, No 1 (2023): April 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i1.10628

Abstract

This study aims to determine how the influence of the use of mobile banking and religiosity on the consumptive behavior of SHOPEE e-commerce users, namely Muslim students who use mobile banking in shopping at SHOPEE e-commerce. The sample in this study using purposive sampling technique amounted to 218 respondents. The analytical method used is multiple linear regression analysis. The results of this study indicate that the use of mobile banking has a significant positive effect on the consumptive behavior of SHOPEE e-commerce users, and religiosity has a significant negative effect on the consumptive behavior of SHOPEE e-commerce users
Traders' Understanding of Trade Zakat Accounting and Its Implementation in Kel. Balla Kec. Baraka Kab. Enrekang Agusdiwana Suarni; Sahrullah Sahrullah; Muh. Arisaldi
Jurnal Ar-Ribh Vol 6, No 1 (2023): April 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i1.10629

Abstract

This study aims to find out how merchants understand accounting for trade zakat and its implementation in Balla Village, Baraka District, Enrekang Regency. This type of research is a qualitative research method. The processed data is the result of interviews with 7 (seven people) traders in the balla family and UPZ 1 administrators (one person). This research resulted in the following findings: first, based on the results of research conducted by researchers that the understanding of traders in the Balla sub-district regarding trade zakat accounting is still lacking. Because most traders do not really understand the procedures for implementing trade zakat accounting, even though among the traders who have been interviewed by researchers there are only some who already understand the nishab and haul of trade zakat, and how much measure must be issued, but the calculation procedure is not correct. with the accounting standard for trade zakat accounting, namely 2.5% x (current assets - short term debt) Second: Implementation of trade zakat in the Balla sub-district, Baraka sub-district, Enrekang district regarding trade zakat accounting has been realized but not optimal because only a small number of traders have issued zakat trading results even though the calculation procedures they use are not correct. Due to the lack of information they get regarding trade zakat accounting, it is still lacking and most traders have not received information regarding trade zakat accounting, either from community shops or religious shops. Or institutions related to amil zakat bodies
Factors Influencing Bank Muamalat's Profitability With Non-Performing Financing As Moderators Magfira Syarif; Jamaluddin Majid; Ambo Asse; Nasrullah Bin Sapa
Jurnal Ar-Ribh Vol 6, No 1 (2023): April 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i1.10630

Abstract

The research objective was to determine the effect of the capital adequacy ratio, financing to deposit ratio, and third party funds on profitability with non-performing financing as a moderating variable. This type of research is quantitative using secondary data processed through SPSS. The results of this study indicate that the capital adequacy ratio and the financing to deposit ratio have a significant effect on profitability but third party funds have no effect on profitability. Meanwhile, non-performing financing is not able to moderate the relationship between the capital adequacy ratio, financing to deposit ratio, and third party funds to profitability
The Green Economy Implementation To Umkm Cooking Oils Production At Majene (Syariah Economic Prespective) Lismawati Lismawati; Nuringsih Nuringsih; Agussalim Agussalim
Jurnal Ar-Ribh Vol 6, No 1 (2023): April 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i1.10631

Abstract

This study aims to determine the application of Green Economy in cooking oil SMEs and analyze the obstacles to the implementation of Green Economy in cooking oil SMEs. Data collection was carried out by conducting in-depth interviews with objects or informants, in this case the village head of Tammeroddo, 4 groups of cooking oil MSME actors and the Karondongan hamlet community. as well as direct observation at the research location. The results of the research found that green economy applications by MSME actors in Karondongan Hamlet are divided into two aspects, namely economic aspects and environmental aspects. Both of these aspects have positive and negative impacts that need to be considered for appropriate solutions both from the cooking oil MSME actors themselves and from the Tammeroddo village government. The view of Islamic economics on the application of green economy in the economic aspect is considered to be in line, but in the environmental aspect it is considered not to comply with the principles of Islamic economics. Some of the obstacles experienced in implementing the green economy for cooking oil SMEs are: (1) the groeng oil SMEs in Karondongan hamlet do not understand in depth about the green economy concept, (2) the application of the green economy concept occurs without them realizing it, and their activities are too profitable. oriented. (3) There is no green economy training available for MSMEs in Karondongan Hamlet (4) There are no village regulations or regional government regulations governing green economy for MSMEs. For this reason, improvement is needed from the MSME actors themselves and the Tammeroddo Village government
Use Of Zakat Funds For Productive Purposes In Indonesia Abdul Khaliq; Mukhtar Lutfi; Rahmawati Muin; Asri Jaya
Jurnal Ar-Ribh Vol 6, No 1 (2023): April 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i1.10632

Abstract

Peraturan  zakat  di  Indonesia  mengatur  bahwa  zakat  dapat  dimanfaatkan  untuk  tujuan  produktif  dalam  rangka  penanganan  fakir  miskin  dan peningkatan  kualitas  umat.  Kajian  ini  bertujuan  untuk  mengkaji  pendayagunaan  dan  pembukuan  zakat  untuk  tujuan  produktif  serta dipraktekkan  oleh  lembaga  zakat.  Zakat  untuk  tujuan  produktif  biasanya  dikaitkan  dengan  pinjaman  atau  dana  bergulir.  Hal  itu  menimbulkan kontroversi  di  kalangan  ulama.  Perbedaan  konsep  zakat  menimbulkan  kontroversi  tentang  hak  milik  dan  perlakuan  zakat.  Tulisan  ini menawarkan  alternatif  pemanfaatan  zakat  atau  infaq/sadaqat  dari  perspektif  pertimbangan  fiqh  dan  akuntansi.
The Effect of Brand Equity on the Decision of BMT Al-Hijrah Madukoro Financing Customers in Sorong City Nurul Hidayah; Mitta Muthia Wangsi; Nina Aprilia
Jurnal Ar-Ribh Vol 6, No 1 (2023): April 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i1.10633

Abstract

Baitul Maal Tamwil (BMT) in its business focus contributes to encourage the economic empowerment of local communities. As a non-bank financial institution operating on sharia principles, it is a challenge for it to build brand equity and maximize its role to increase community financial inclusion. BMT Al-Hijrah Madukoro Branch, Sorong City, is an alternative microfinance institution that collects funds and distributes them into sharia financing products for the local community. This study aims to determine the effect of Brand Equity on customer decisions to take financing products at BMT Al-Hijrah Madukoro Branch, Sorong City. Research using Quantitative methods with convenience sampling techniques. The number of samples was 30 BMT Al-Hijrah financing customers. Data is analyzed with simple linear regression. The data was collected through a questionnaire on the google form link and distributed by BMT Al-Hijrah Madukoro Sorong City employees directly to their financing customers. The results show that there is an influence of Brand Equity on the Decision of BMT AL-Hijrah Financing Customers Madukoro Branch Sorong City
The Effect of Religiousity and Subjective Norms on The Interest of Generation Z In Cash Trisno Wardy Putra; Winda Winda; Nurwahida Nurwahida; Andi Tenri Sri Muntu; Muh. Nur Wahyu
Jurnal Ar-Ribh Vol 6, No 1 (2023): April 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i1.10634

Abstract

This study focuses on analyzing the impact of religiosity and subjective norms on the interest of Generation Z in cash waqf. The purpose of this study is to analyze the behavior of generation Z in expanding interest in cash waqf as well as to see the role of waqf institutions as the main media in helping generation Z to make cash waqf. The method used is a quantitative research method. This study uses two types of data sources, namely primary data and secondary data. Primary data was obtained through the distribution of questionnaires and secondary data through library research such as journals, books, theses and others to strengthen the arguments in this study. The results showed that religiosity had a positive and significant impact on the interest of Generation Z in cash waqf. While subjective norms have a positive and insignificant effect on the interest of generation z in cash waqf.
ANALISIS KINERJA AUDITOR INTERNAL DALAM MENCEGAH TERJADINYA FRAUD KREDIT FIKTIF PT. BANK MUAMALAT CABANG MAKASSAR Andi Wawing; Idham Khalid
Ar-Ribh : Jurnal Ekonomi Islam Vol 1, No 1 (2018): April 2018
Publisher : Universitas Muhammadiyah Makassar

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 LAPORAN KEUANGAN DEBITUR SEBAGAI BAHAN PERTIMBANGAN PEMBERIAN KREDIT PADA PT BANK SYARIAH MANDIRI CABANG MAROS Supriadi Supriadi; Agus Salim Hr
Ar-Ribh : Jurnal Ekonomi Islam Vol 1, No 1 (2018): April 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (833.899 KB) | DOI: 10.26618/jei.v1i1.2552

Abstract

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.
ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI PT. BANK BNI SYARIAH CABANG MAKASSAR Astika, Sri; Suarni, Agusdiwana
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 (701.67 KB) | DOI: 10.26618/jei.v1i1.2553

Abstract

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

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