{"title":"SISTEM AKUNTANSI PEMBELIAN BARANG DAGANGAN PADA KOPERASI PEGAWAI NEGERI-KOPERASI DEPARTEMENT AGAMA PANGKAT (KPN-KOPDAP)","authors":"Z. Zulkifli, Mahmud Nuhung","doi":"10.26618/jei.v1i1.2556","DOIUrl":"https://doi.org/10.26618/jei.v1i1.2556","url":null,"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.","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"12 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":"122736982","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":"PENGARUH APLIKASI NILAI-NILAI AL-ISLAM DAN KEMUHAMMADIYAHAN TERHADAP PEMAHAMAN AKUNTANSI","authors":"mursakinah mursakinah, A. Rahim","doi":"10.26618/jei.v1i2.2560","DOIUrl":"https://doi.org/10.26618/jei.v1i2.2560","url":null,"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.","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"39 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":"133441188","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":"PRINSIP-PRINSIP DASAR EKONOMI ISLAM DALAM BISNIS","authors":"Syahidah Rahmah","doi":"10.26618/JEI.V3I2.4253","DOIUrl":"https://doi.org/10.26618/JEI.V3I2.4253","url":null,"abstract":"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","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"1 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":"124129165","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":"POTENSI PASAR TRADISIONAL DALAM PENINGKATAN EKONOMI MASYARAKAT MENURUTPERSPEKTIF EKONOMI ISLAM (Studi Kasus Pasar Cekkeng di Kab. Bulukumba)","authors":"Hera Wahdania, A. Hr","doi":"10.26618/JEI.V3I1.3298","DOIUrl":"https://doi.org/10.26618/JEI.V3I1.3298","url":null,"abstract":"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.","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123742215","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":"KONSEP MISKIN MENURUT ISLAM DAN PEMERINTAH SERTA PENERAPANNYA PADA LEMBAGA ZAKAT","authors":"P. Alam, T. Putra","doi":"10.26618/JEI.V3I1.3390","DOIUrl":"https://doi.org/10.26618/JEI.V3I1.3390","url":null,"abstract":"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.","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132521021","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 KINERJA KEUANGAN BADAN AMIL ZAKAT BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 109 DI KABUPATEN GOWA","authors":"Rahadian Cahyadi","doi":"10.26618/JEI.V3I1.3389","DOIUrl":"https://doi.org/10.26618/JEI.V3I1.3389","url":null,"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","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132684422","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":"PERAN USAHA PEREMPUAN DALAM AKTIVITAS BUDIDAYA RUMPUT LAUT UNTUK MENINGKATKAN PEREKONOMIAN KELUARGA DITINJAU DALAM PRESPEKTIF EKONOMI ISLAM DI KABUPATEN TAKALAR","authors":"A. Suarni, Y. Wahyuni","doi":"10.26618/JEI.V3I1.3297","DOIUrl":"https://doi.org/10.26618/JEI.V3I1.3297","url":null,"abstract":"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.","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124949241","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 PELAKSANAAN RAHN DALAM GADAI SAWAH DI DESA SALOHE KECAMATAN SINJAI TIMUR KABUPATEN SINJAI","authors":"Rahmaniar M, Idham Khalid","doi":"10.26618/JEI.V3I1.3295","DOIUrl":"https://doi.org/10.26618/JEI.V3I1.3295","url":null,"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.","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124165131","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":"PERAN KOPERASI SIMPAN PINJAM DANA NIAGA SYARIAH DALAM PEMBERDAYAAN EKONOMI MASYARAKAT SEBAGAI ALTERNATIF UNTUK MENGURANGI TINGKAT KEMISKINAN DI DESA LEMPANGAN KECAMATAN BAJENG KABUPATEN GOWA","authors":"N. Annisa, Naidah Naidah, Ismail Rasulong","doi":"10.26618/JEI.V3I1.3296","DOIUrl":"https://doi.org/10.26618/JEI.V3I1.3296","url":null,"abstract":"His study aims to determine the Role of Syariah Niaga Savings and Loan Cooperatives in Community Economic Empowerment as an Alternative to Reducing Poverty Rate in Lempangan Village, Bajeng District, Gowa Regency.This study used eight informants in Lempangan Village, Bajeng District, Gowa Regency. The eight authors' informants were all chairpersons and members of the Lempangan Village, Bajeng District, Gowa Regency. While the data analysis used is descriptive qualitative data analysis.The results showed that the Role of Syariah Savings and Loan Cooperative Cooperatives in Community Economic Empowerment as an Alternative to Reducing Poverty Rate in Lempangan Village, Bajeng District, Gowa Regency.","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131436079","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":"STRATEGI MEWUJUDKAN PASAR NIAGA DAYA MENJADI PASAR ISLAMI BERBASIS FAST (FATHONAH, AMANAH, SIDDIQ, TABLIQ) DI DAYA KOTA MAKASSAR","authors":"Saina Nirwana, Rahman Rahim","doi":"10.26618/JEI.V3I1.3299","DOIUrl":"https://doi.org/10.26618/JEI.V3I1.3299","url":null,"abstract":"This study aims to determine the strategy of realizing the Daya Commercial Market into a FAST-Based Islamic Market (Fathonah, Amanah, Siddiq, Tabliq) in Makassar City Power and knowing the benefits of Islamic trade for traders in the Niaga Daya Market. This type of research used in this study is field research that produces descriptive data in the form of written data or informants and observable behavior. While the data analysis techniques used in this study were interviews, observation, and documentation. Then processed using qualitative descriptive. Based on the results of the study it can be concluded that realizing Islamic trade based on FAST, namely Fathonah (creative and smart), Amanah (trust), Siddiq (honest or transparency), Tabliq (Mutual respect), namely by creating programs that can foster awareness of traders, especially awareness will instill the nature of FAST (Fathonah Amanah Siddiq Tabliq) by forming IPPS (Sharia Market Traders Association). The benefits of Islamic trade for traders in the Niaga Daya Market are that people will be interested in shopping at the Niaga Daya market, traders can compete healthily, establish good relations between fellow traders, between traders and market managers, and between traders and buyers. In addition, traders in the Commercial Market Market can benefit both worldly and the hereafter.","PeriodicalId":156869,"journal":{"name":"Ar-Ribh : Jurnal Ekonomi Islam","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125275922","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}