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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam BALANCE JOURNAL Jurnal Dinamika Pengabdian (JDP) Jurnal Mirai Management Muhammadiyah International Journal of Economics and Business AkMen JURNAL ILMIAH Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Jurnal Ilmiah Akuntansi Manajemen Ekombis: Jurnal Fakultas Ekonomi Amnesty: Jurnal Riset Perpajakan BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Al-Tsarwah Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Abmas Negeri (JAGRI) Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Multidisiplin Madani (MUDIMA) Milkiyah: Jurnal Hukum Ekonomi Syariah Journal of Training and Community Service Adpertisi GIAT: Teknologi untuk Masyarakat Entrepreneurship and Small Business Research Journal of Accounting, Management, Economics, and Business Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Indonesian Journal of Science, Technology, and Humanities Journal of Management and Innovation Entrepreneurship (JMIE) International Journal of Economic Research and Financial Accounting IJMA Journal of Islamic Economic Scholar Journal of Aswaja and Islamic Economics IECON: International Economics and Business Conference

Suarni, Agusdiwana

Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar, Indonesia,

Author-ID : 753166

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Manajemen Islam Perusahaan : Model Dan Praktis Haanurat, Ifayani; Suarni, Agusdiwana; Haliding, Safri
Jurnal Ekonomi Balance Vol 7, No 2 (2011): Jurnal Ekonomi Balance
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (64.783 KB)

Islamic syariah is a comprehensive guide of life,Â coveringÂ of all aspect of life. Syariah is not only set the ruleÂ of the transcendental relationship between muslim and AllahÂ SWT but provided for every aspect, one of the rules is organizing institutions. Therefore, Islam has also Islamic management conceptÂ Islamic management reguires the leaders of organization are able to do a holistic approach with the God concept by giving their outhority to the God with humility, responsibility and independence to fulfill their duties and practice Islamic management with flexibleÂ modelÂ for maximum result.Islamic management of organization should be viewed as a means to facilitate the implementation of Islamic in the activities of the organization. Implementation of Islamic values as intangibles in our thinking and activities in all aspects of organization. Thus, The values of Islamic is actually the organizationâs core values. TheÂ Islamic values will become the strategic of organization.

Factors Motivating The Local Community of Belawa, Wajo Regency, South Sulawesi Province to Engage in Edible Birdâ€™s Nest Industry In The Perspective of Islamic Business Ethics Suarni, Agusdiwana; Asriati, Asriati; Masnan, Sulaiman; Fitriani, Fitriani
Muhammadiyah International Journal of Economics and Business Vol. 2, No.2, 2019
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the factors that motivate the local community of Belawa sub-district, Wajo regency, South Sulawesi, to engage in edible birdâ€™s nest industry. Edible-nest swiftlet farming becomes a rife among the agricultural community in the area, particularly after the issuance of MUI Fatwa No. 2 of 2012 concerning the lawful consumption of edible birdâ€™s nest as well as the lawful swiftlet farming in Islam along with several requirements including the birds should not be tortured during the process. This study is a qualitative research in which qualitative analysis was performed to find out and learn directly about the actual situation and interaction between the community and the presence of swiftlet farming. The findings reveal that the factors motivating people to engage in edible birdâ€™s industry are the prospective profits of the business, frequent agricultural crop failures, and the permit to consume birdâ€™s nest based on Islamic law as well as the permit to farm the bird based on Islamic business ethics.

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) Rosmini, Rosmini; suarni, Agusdiwana
Jurnal Ar-Ribh Vol 2, No 1 (2019): April 2019
Publisher : Universitas Muhammadiyah Makassar

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

ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN BERDASARKAN PSAK NO.27 PADA KSP SYARIAH AL-IKHLAS KABUPATEN TAKALAR Suarni, Agusdiwana; Sulastri, Sulastri
Jurnal Ar-Ribh Vol 1, No 2 (2018): Oktober 2018
Publisher : Universitas Muhammadiyah Makassar

The research aims to find out the level of compatibility between the recognition of income and the burden applied by KSP Syari'ah Al-Ikhlas with the provisions in PSAK No.27. The data processed is an acknowledgment of income and burden obtained from the financial statements of KSP Syaria'ah AL-Ikhlas. The data analysis technique used in this study is quantitative descriptive analysis. The source of data used in this study is the primary data in the form of secondary data that is data that has been further processed, namely the report of residual income from the results of business and the brief history of the establishment of KSP Syari'ah Al-Ikhlas. ah Al-Ikhlas applies the cash basis method, not in accordance with PSAK No. 27 because according to PSAK No.27 the method applied is at the calculation of business results (accrual basis) which is expected profit and burden set at the time the transaction is executed. In the recognition of the burden on KSP Syaria'ah AL-Ikhlas apply the accrual basis method that has been in accordance with PSAK No.27. However, in its presentation of the results of the business results of KSP Syaria'ah AL — Ikhlas has not separated between the business burden and the burden of cooperation with PSAK No. 27.Keywords: PSAK No.27, KSP Syari’ah Al-Ikhlas, Takalar

PENGUNGKAPAN TATA KELOLA DAN AKUNTABILITAS LAPORAN KEUANGAN TERHADAP LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQAH MUHAMMADIYAH KABUPATEN GOWA (LAZIZMU KAB. GOWA) Rahman, Taufiq; suarni, Agusdiwana
Jurnal Ar-Ribh Vol 2, No 2 (2019): Oktober 2019
Publisher : Universitas Muhammadiyah Makassar

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

ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI PT. BANK BNI SYARIAH CABANG MAKASSAR Astika, Sri; Suarni, Agusdiwana
Jurnal Ar-Ribh Vol 1, No 1 (2018): April 2018
Publisher : Universitas Muhammadiyah Makassar

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

PERAN USAHA PEREMPUAN DALAM AKTIVITAS BUDIDAYA RUMPUT LAUT UNTUK MENINGKATKAN PEREKONOMIAN KELUARGA DITINJAU DALAM PRESPEKTIF EKONOMI ISLAM DI KABUPATEN TAKALAR Suarni, Agusdiwana; Wahyuni, Yuyun
Jurnal Ar-Ribh Vol 3, No 1 (2020): April 2020
Publisher : Universitas Muhammadiyah Makassar

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.

STRATEGI MEWUJUDKAN JIWA KEWIRAUSAHAAN PADA SANTRI MELALUI EKONOMI KREATIF DALAM MENGHADAPI TANTANGAN EKONOMI GLOBAL (STUDI KASUS DI PONDOK PESANTREN DDI MANGKOSO) Suarni, Agusdiwana; Haanurat, A. Ifayani; Arni, Arni
Jurnal Ar-Ribh Vol 4, No 2 (2021): Oktober 2021
Publisher : Universitas Muhammadiyah Makassar

This study aims to determine the strategy of realizing an entrepreneurial spirit in santri through the creative economy in facing the challenges of the global economy (a case study at the DDI Mangkoso Islamic boarding school). The type of research used in this research is field research which produces descriptive data in the form of written or oral data of people (informants) and observed behavior. While the data research techniques used in this study were interviews, observation, and documentation. The number of respondents was 12 respondents consisting of 10 students, 1 school principal, 1 boarding school supervisor. The results of this study indicate that in fostering the entrepreneurial spirit of the santri at the DDI Mangkoso Islamic boarding school, the boarding school cooperative and several alumni organized training on entrepreneurship to students through practices such as managing something from used materials so that it has a selling value. As for the implementation of the creative economy that can be developed at the DDI Mangkoso Islamic boarding school, such as: handicrafts and arts products, short films, design and advertising.

IMPRESI MAHASISWA FEB PERGURUAN TINGGI SWASTA (PTS) TERHADAP TINGKAT MINAT MENABUNG DI PERBANKAN SYARIAH DENGAN PERBANKAN KONVESIONAL KOTA MAKASSAR Asdar Asdar; Andi Arifwangsa Adiningrat; Syahidah Rahmah; Sri Wahyuni; Agusdiwana Suarni
Jurnal Mirai Management Vol 5, No 3 (2020)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v5i3.755

Penelitian ini bertujuan untuk mengetahui perbedaan tingkat minat menabung diperbankan syariah dengan konvesional, dan untuk mengetahui impresi mahasiswa FEB mengenai minat menabung pada perbankan syariah dengan konvesional.nPopulasi pada penelitian ini yaitu mahasiswa FEB PTS sedangkan pengambilan sampel dalam penelitian ini menggunakan teknik random sampling. Adapun teknik pengumpulan data dilakukan dengan kepustakaan, dokumen, wawancara dan Observasi dan selanjutnya data dianalisis menggunakan analisis data berupa teknik analisis data dalam penelitian ini denggfan menggunakan metoda analisis mix metode (kuantitatif-kualitatif). Analiisis kuantitatif dilakukan dengan dua tahap yaitu analisis central tendency dan analisis statistic deskriptif. Sedangkan analisis kualitatif dengan tahap reduksi, penyajian data dan penarik kesimpulan. Hasil penelitian menunjukkan bahwa terdapat 188 responden atau 86% memilih menabung di Perbankan Syariah daripada konvesional sekitar 30 responden atau 14% Tabungan syariah. Kata kunci: Akuntansi Syariah, Minat

PERAN AKUNTANSI DALAM RUMAH TANGGA DAN PENERAPAN PENGELOLAAN KEUANGAN RUMAH TANGGA SECARA ISLAMI DI MASA PANDEMI COVID-19 Agusdiwana Suarni; Arman Rahim Sawal
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 10 No 2 (2020): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v10i2.18594

Penelitian ini bertujuan untuk menjelaskan bagaimana peran akuntansi dalam rumah tangga serta bagaimana penerapan pengelolaan keuangan rumah tangga secara islami di masa pandemi covid-19 agar sebuah rumah tangga dapat mengelola keuangan dengan baik agar terciptanya keluarga yang sejahtera secara ekonomi. Penelitian ini mewawancarai tujuh informan yang tersebar di Lorong IV kelurahan Paccinongan yang menjadi tempat penelitian. Semua informan merupakan ibu rumah tangga yang mempunyai peran utama dalam pengelolaan keuangan rumah tangga. Q.S Al-Baqarah 282 menjadi rujukan untuk menjawab rumusan masalah tentang bagaimana seorang muslim wajib mencatat utang yang dimiliki dan melunasi utang tersebut. Hasil penelitian menunjukkan bahwa akuntansi berperan sentral dalam rumah tangga Terutama dalam tiga kategori yang diteliti yaitu perencanaan, pencatatan dan pengambilan keputusan. Tapi dalam penerapannya kategori pencatatan belum diterapkan secara tepat oleh para ibu rumah tangga. Penelitian juga menunjukkan bahwa para informan telah menerapkan sebagian besar poin-poin pengelolaan keuangan rumah tangga secara islami yang diteliti dalam penelitian ini.

Co-Authors A Ifayani Haanurat A. Fara Rezky Rahmadani Rasyid Abdi, Muhammad Nur Abdul Rahman Rahim Adiningrat, Andi Arifwangsa Adiningrat, Andi Arifwangsa Agus Salim Ainun Azizah Akhmad Akhmad Alda, Alda Aldri Frinaldi Alfina Angraeni Alisa Amanda, Meli Aminuyati Andi Anastasya Ayu Putri Andi Arifwangsa Adiningrat Andi Jam’an Andi Maghfirah Zainal Andi Musdalifah Adhe Putri Andi Paradiba Tenri Awaruh Andi Ulfa Ardiah Ramadhani Faisal Ulfa Andi Weri Sompa Andi Zulfikar Busri Anriani . Aprillah, Dewi Arisaldi, Muh. Arli Parikesit Arman Rahim Sawal Arni Arni Arvina Arham Asdar Asdar Asriati Asriati Asriati, Asriati Asrini Assahrah, Mutiah Astika, Sri Astuti - Badiana Badiana Basri Basir MR Bl, Muchran Busri, Andi Zulfikar Chindy Putri Ardhana Choiriah Muslimah Nurdin Diki Agusnawan Dimas Adi Nugroho Dito Anurogo Dito Anurogo Dito Anurogo, Dito Faidul Adziem Faidul Adzim Faidul Adzim, Faidul Faisal, Andi Ulfa Ardiah Ramadhani Faizal, Resky Salsabyla Febriana, Asna Fera Fahira Firka Fitriani Fitriani Fitriani Fitriani Harpin, Irma Rahmayani Hasanuddin Hasanuddin Hinayah, Nurul Husnaeda, Husnaeda Ismail Badollahi Japar, Syahrir Jayawarsa, A.A. Ketut Jusni Angriani Kasim, Muhammad Najib Kumala, Kumala Masnan, Sulaiman Miftahul Rahmah Mira Mira Muchlis Sofro Muhammad Khaedar Sahib Muhammad Najib Kasim Muhammad Nur Abdi Muhammad Nur Abdi Mutmainnah, Syahrani Nasrullah Nasrullah Nasrullah Nasrullah Nasrullah Nuhung, Mahmud Nur Fitri Amaliah Nurhidayah Nurhidayah Nurlina Nurlina Nurlina Nurlinda Agustin Rabiatul Adawiya Rizaldi, Muh Rusna Rustan, Rustan Safri Haliding Sahabuddin N Sahib, Muhammad Khaeldalr Sahrullah Sahrullah Sahrullah Sahrullah, Sahrullah Selviana, Wulan Solihatun, Rika Sompa, Andi Weri Sri Andayaningsi Sri Wahyuni Sri Wahyuni Sri Wahyuni Suandi, Ervin Sulaiman Masnan Sulastri Sulastri Syahaq, Fuad Asywadu Syahidah Rahmah Taufiq Rahman Wahyu Aristyaning Putri wahyuni wahyuni Yulianti, Irna Yuyun Wahyuni

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