{"title":"OPTIMALISASI ZAKAT TERHADAP PENGENTASAN KEMISKINAN (STUDI PADA BAZNAS KOTA MAKASSAR)","authors":"S. Astika, Salim Basalamah, A. Amiruddin","doi":"10.26618/JEI.V4I1.5213","DOIUrl":"https://doi.org/10.26618/JEI.V4I1.5213","url":null,"abstract":"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","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125683473","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS POTENSI PARIWISATA SYARIAH DI NUSA TENGGARA BARAT (STUDI KASUS PANTAI LAWATA DI KOTA BIMA)","authors":"S. Wahyuni, R. Rahmawati","doi":"10.26618/JEI.V4I1.5214","DOIUrl":"https://doi.org/10.26618/JEI.V4I1.5214","url":null,"abstract":"This study aims to determine the analysis of the potential for Islamic tourism in West Nusa Tenggara. This type of research is qualitative. The processed data is the result of interviews with managers and visitors on the lawata beach, West Nusa Tenggara. In the form of written or oral data on people (informants) and observed behavior. While the data research techniques used in this study were observation, interviews, and documentation. The number of respondents in this study were 6 people consisting of the tourism office and lawata beach visitors. The results of this study indicate that the tourism potential in West Nusa Tenggara has great potential, this is evidenced by the increase in visitors from 2018 to 2019 of 60.36%. However, the Tourism Office continues to make efforts to improve infrastructure improvements on the lawata beach, to attract visitors. either from within the Kota Bima area or from outside the region as a step towards increasing regional income in the City of Bima.Keywords: Potential of Sharia Touris ","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126954949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS LAPORAN KEUANGAN DEBITUR SEBAGAI BAHAN PERTIMBANGAN PEMBERIAN KREDIT PADA PT BANK SYARIAH MANDIRI CABANG MAROS","authors":"S. Supriadi, A. Hr","doi":"10.26618/JEI.V1I1.2552","DOIUrl":"https://doi.org/10.26618/JEI.V1I1.2552","url":null,"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.","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134173564","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"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)","authors":"Rosmini Rosmini, A. Suarni","doi":"10.26618/jei.v2i1.2566","DOIUrl":"https://doi.org/10.26618/jei.v2i1.2566","url":null,"abstract":"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","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123227448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS KEBIJAKAN AKUNTANSI ATAS PERLAKUAN ZAKAT AKTIVA PADA PT. BANK BNI SYARIAH CABANG MAKASSAR","authors":"Abd Khaliq","doi":"10.26618/JEI.V3I2.4249","DOIUrl":"https://doi.org/10.26618/JEI.V3I2.4249","url":null,"abstract":"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.","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127185571","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"KONSISTENSI, AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID AL MARKAS AL-ISLAMI BERDASARKAN PSAK 109","authors":"adriani amir, Mahmud Nuhung","doi":"10.26618/jei.v1i2.2558","DOIUrl":"https://doi.org/10.26618/jei.v1i2.2558","url":null,"abstract":"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.","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"241 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114998533","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS KEBIJAKAN BAZNAS TENTANG IBNU SABIL SEBAGAI MUSTAHIK ZAKAT","authors":"A. Setiawan, T. Putra, Risky Hariyadi","doi":"10.26618/JEI.V3I2.4255","DOIUrl":"https://doi.org/10.26618/JEI.V3I2.4255","url":null,"abstract":"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).","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130655395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGUNGKAPAN TATA KELOLA DAN AKUNTABILITAS LAPORAN KEUANGAN TERHADAP LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQAH MUHAMMADIYAH KABUPATEN GOWA (LAZIZMU KAB. GOWA)","authors":"Taufiqul Rahman, A. Suarni","doi":"10.26618/jei.v2i2.2571","DOIUrl":"https://doi.org/10.26618/jei.v2i2.2571","url":null,"abstract":"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","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132853052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"STANDAR DAN EFEKTIVITAS PENGUPAHAN DALAM MENINGKATKAN KESEJAHTERAAN KARYAWAN PERSPEKTIF EKONOMI ISLAM (Studi Kasus Rumah Bersalin Siti Khadijah 1 Kota Makassar)","authors":"A. Suarni, Ervin Suandi","doi":"10.26618/JEI.V3I2.4256","DOIUrl":"https://doi.org/10.26618/JEI.V3I2.4256","url":null,"abstract":"This study aims to determine the standard and effectiveness of wages in improving employee welfare in an Islamic economic perspective. The type of research used is descriptive qualitative. The results obtained in this study are wage standards at RSIA. Sitti Khadijah was based on standards set by the company based on an assessment of the circumstances and living needs of employees and it was evident from the results of interviews conducted with several relevant informants who said that the determination of wage standards was based on company standards, and which became the benchmark the standard of remuneration is the UMP as a legal basis in paying employees. While the effectiveness of wages is not yet very effective and is still in the stage of effectiveness.in the application of future wage hopefully in effect again and form regulations that regulate both the question of effectiveness in the method of employee wageization so that the welfare of employees can be fulfilled moril or materially","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128706092","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"DEWI APRILLAH_ANALISIS PERLAKUAN ZAKAT DALAM PERHITUNGAN PAJAK PENGHASILAN ORANG PRIBADI (PPh 21) PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA MAKASSAR","authors":"Agussalim Harrang, Dewi Aprillah","doi":"10.26618/JEI.V4I1.5212","DOIUrl":"https://doi.org/10.26618/JEI.V4I1.5212","url":null,"abstract":"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)","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131251026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}