scholarly journals Tantangan Lembaga Keuangan Syariah dalam Menghadapi Masyarakat Ekonomi ASEAN

2017 ◽  
Vol 8 (1) ◽  
pp. 78
Author(s):  
Budi Kolistiawan
Keyword(s):  
Economic System ◽  
Financial Institutions ◽  
Islamic Law ◽  
Human Life ◽  
Library Research ◽  
Analysis Technique ◽  
Islamic Financial Institutions ◽  
Asean Economic Community ◽  
Islamic Economic ◽  
Standard Concept

Islamic law is basically a standard concept. As the time goes by, there is an ijtihad in some aspects of life, but they do not deviate from the teaching of Islam. So Islam in solving the problem is in accordance with Islamic teaching. It is an economic system that is part of human life. Islamic economic system is expected to solve the problems of human life without deviating from Islamic law of Allah SWT. Along with the development of the era, nowadays there are many emerging Islamic-based financial institutions or commonly called as Islamic financial institutions amid community. The purpose of this study is to determine how far the reediness of Islamic financial institutions in facing the ASEAN Economic Community. The method of discussion used in this study is analysis technique based on data and references of library research. Hukum Islam pada dasarnya merupakan konsep yang baku. Tetapi seiring berjalannya waktu, terdapat ijtihad dalam beberapa bidang kehidupan, namun tetap berada pada batasan yang tidak menyimpang dari ajaran Islam. Sehingga Islam dalam menyelesaikan masalah akan sesuai dengan perkembangan zaman. Demikian juga dengan sistem ekonomi yang merupakan bagian dari bidang kehidupan manusia. Sistem ekonomi Islam diharapkan bisa menyelesaikan permasalahan yang ada pada kehidupan manusia tanpa melanggar ketentuan hukum syariat Allah SWT. Seiring dengan perkembangan zaman, saat ini telah banyak bermunculan lembaga keuangan yang berbasis Islam atau sering disebut lembaga keuangan syariah ditengah masyarakat. Tujuan dari pembahasan ini untuk mengetahui sejauh mana kesiapan lembaga keuangan syariah menghadapi Masyarakat Ekonomi Asean. Metode pembahasan dalam artikel ini menggunakan teknik analisis berdasarkan data dan referensi kepustakaan yang ada. 

scholarly journals Tantangan Lembaga Keuangan Syariah dalam Menghadapi Masyarakat Ekonomi ASEAN

2017 ◽  
Vol 8 (1) ◽  
pp. 54
Author(s):  
Budi Kolistiawan
Keyword(s):  
Economic System ◽  
Financial Institutions ◽  
Islamic Law ◽  
Human Life ◽  
Library Research ◽  
Analysis Technique ◽  
Islamic Financial Institutions ◽  
Asean Economic Community ◽  
Islamic Economic ◽  
Standard Concept

Islamic law is basically a standard concept. As the time goes by, there is an ijtihad in some aspects of life, but they do not deviate from the teaching of Islam. So Islam in solving the problem is in accordance with Islamic teaching. It is an economic system that is part of human life. Islamic economic system is expected to solve the problems of human life without deviating from Islamic law of Allah SWT. Along with the development of the era, nowadays there are many emerging Islamic-based financial institutions or commonly called as Islamic financial institutions amid community. The purpose of this study is to determine how far the reediness of Islamic financial institutions in facing the ASEAN Economic Community. The method of discussion used in this study is analysis technique based on data and references of library research. Hukum Islam pada dasarnya merupakan konsep yang baku. Tetapi seiring berjalannya waktu, terdapat ijtihad dalam beberapa bidang kehidupan, namun tetap berada pada batasan yang tidak menyimpang dari ajaran Islam. Sehingga Islam dalam menyelesaikan masalah akan sesuai dengan perkembangan zaman. Demikian juga dengan sistem ekonomi yang merupakan bagian dari bidang kehidupan manusia. Sistem ekonomi Islam diharapkan bisa menyelesaikan permasalahan yang ada pada kehidupan manusia tanpa melanggar ketentuan hukum syariat Allah SWT. Seiring dengan perkembangan zaman, saat ini telah banyak bermunculan lembaga keuangan yang berbasis Islam atau sering disebut lembaga keuangan syariah ditengah masyarakat. Tujuan dari pembahasan ini untuk mengetahui sejauh mana kesiapan lembaga keuangan syariah menghadapi Masyarakat Ekonomi Asean. Metode pembahasan dalam artikel ini menggunakan teknik analisis berdasarkan data dan referensi kepustakaan yang ada. 

Analisis Akad Pembiayaan Murabahah di Bank Syariah Indonesia Cabang Pringsewu

2021 ◽  
Vol 4 (2) ◽  
pp. 300-310
Author(s):  
Sandi Irawan ◽  
Muhammad Iqbal Fasa ◽  
A. Kumedi Ja’far
Keyword(s):  
Economic System ◽  
Financial Institutions ◽  
Human Life ◽  
Science And Technology ◽  
Economic Fundamentals ◽  
Islamic Financial Institutions ◽  
Islamic Economic

Islam as ad-din contains comprehensive and perfect teachings. Islam regulates all aspects of human life, not only aspects of worship, but also aspects of muamalah, especially sharia economics. The Islamic economic system has developed along with the advancement of science and technology. One form of embodiment of the Islamic economic system is the establishment of Islamic financial institutions in the form of banks and non-banks. The role and position of Islamic financial institutions is considered very important, especially in the development of a people's economic system. This is because the priority of Islamic financial institutions is more focused on forming stronger economic fundamentals.

scholarly journals Al-Mashaqqah Tajlib Al-Tays¬ir Makna Dan Implikasinya Dalam Pengembangan Ekonomi Islam

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
M. Dliyaul Muflihin
Keyword(s):  
Economic Development ◽  
Financial Institutions ◽  
Islamic Law ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Equal Distribution ◽  
The Public ◽  
Islamic Financial Institutions ◽  
Islamic Economic

The problem of Islamic economics is also increasingly complex with the large number of banks. To meet the needs of transactions, banks have products that are offered to the public. In accordance with the function of the bank, namely collecting and distributing funds to the public. The purpose of channeling funds by Islamic banks is to support the implementation of development, improve justice, togetherness and equal distribution of people's welfare. This paper will answer what is the meaning of al-mashaqqah tajlib al-taysir and how do the Implications of al-mashaqqah tajlib al-taysir in the development of Islamic economy? The result of research shows that the meaning of the rule of al-mashaqqah tajlib al-taysir is the difficulty of bringing convenience. The point is that if implementing a provision of shara' mukallaf faces obstacles in the form of difficulties and limitations that exceed the limits of reasonable capabilities, then the difficulty automatically creates relief provisions. In other words, if we find difficulty in carrying out something that is to be sharia, then the difficulty becomes a justifiable cause to facilitate in carrying out something that is to be provision of sharia, so that we can continue to run the sharia of Allah easily. The implications raised by the rules of al-mashaqqah tajlib al-taysir are the determination of the law of Islamic financial institutions. This impact is seen when Islamic law allows transactions in Islamic banking financial institutions, so that the community will easily meet the needs by transacting with Islamic banking through contracts that have been agreed upon. Keywords: al-Mashaqqah Tajlib al-Taysir, Islamic Economic Development

scholarly journals Alternative Interest-Free Financial Institutional Systems for Fair Economy: A Constructive Overview

2019 ◽  
Vol 3 (2) ◽  
pp. 174-183
Author(s):  
Jeni Susyanti
Keyword(s):  
Economic System ◽  
Financial Institutions ◽  
Asset Management ◽  
Financial Management ◽  
Financial Institution ◽  
Market Mechanism ◽  
Human Welfare ◽  
Islamic Financial Institutions ◽  
World Economic ◽  
Islamic Economic

The Islamic economic system can be an option during the current world economic system with its market mechanism that can no longer be controlled by anyone and any system. The Islamic economic system is present as an alternative to the alignment of the economic system in a market order that is just and beneficial for human welfare. Islamic sharia principles in asset management emphasize the balance between individual and community interests, where assets must be used for productive things, especially investment activities which are the basis of economic activity in society. Interest-free financial institutions (Islamic financial institutions) as the implementation of the Islamic economic system include two institutions, namely bank financial institutions and non-bank financial institutions. In carrying out their financial activities, the two types of institutions carry out the main principles in transactions, namely: the prohibition of usury (interest) in various forms of transactions, conducting business, and trading activities based on obtaining legal profits according to sharia, and giving zakat. So that the financial institution must have a financial management strategy, properly and following muamalah fiqh.

scholarly journals PENGENTASAN KEMISKINAN DAN PENGEMBANGAN MASYARAKAT MELALUI MODEL KEUANGAN ISLAM BMT AL-ISHLAH CIREBON

2018 ◽  
Vol 9 (2) ◽  
pp. 101
Author(s):  
Muhammad Awaluddin Ardiansyah
Keyword(s):  
Financial Institutions ◽  
Poverty Reduction ◽  
Islamic Law ◽  
Financial Institution ◽  
Financial System ◽  
Islamic Finance ◽  
Islamic Financial Institutions ◽  
Islamic Economic ◽  
A Charge ◽  
The Right

Although in fact the conventional financial system has manifestly failed in the fair distribution of wealth, but Islamic financial system in Indonesia is not a strong alternative financial system. Market share of Islamic financial institutions are still low below 5% with growth of 34% in 2015. The data indicates the existence of problems in the implementation of the principles of Islamic finance though in terms of potential prospects. Islamic economic principles which have a charge values of justice, divinity, freedom and responsibility, the right should be a system of democratic economy in the economic empowerment of the poor. Some of the reasons based on the analysis of the field to be the cause of them; The first people are still accustomed to a conventional system that has been around longer, the second Islamic financial institutions are not ready completely adopt the Islamic financial system in particular lost Pofit product sharing (PLS), the third implementation of Islamic financial institutions require relatively high operating costs. On the above problems, the authors analyzed qualitatively descriptive of a theme study "Al-Islah BMT Cirebon as Islamic Financing Model for Poverty Reduction and Development". An analysis of the terms of the Muamalat Islamic law and court analyzes considering the author as a community development agency practitioners who use Islamic financial institutions Baitul Maat wa Tamwil (BMT) in technical operations. This simple paper notes that Islamic financial institutions in Indonesia has not fully practice the principles of Islamic finance because of certain interests. That has existed in Indonesia an Islamic financial institution which according to the principles of Islam in practice the empowerment of people out of poverty.

scholarly journals Studi Komparasi Pemikiran Ekonomi Islam Syed Nawab Haider Naqvi dengan Yusuf Al-Qardhawi

2021 ◽  
Vol 4 (1) ◽  
pp. 136-161
Author(s):  
Muhammad Irwin Muslimin ◽  
Darwanto Darwanto
Keyword(s):  
Economic System ◽  
Economic Activity ◽  
Qualitative Method ◽  
Axiomatic Approach ◽  
Comparative Approach ◽  
Economic Ethics ◽  
Library Research ◽  
Analysis Technique ◽  
Islamic Economic ◽  
Research Show

The existence of Islamic Economics in recent years has risen. This makes the development of Islamic Economics more diverse. This needs to be addressed wisely by examining various points of views, including the thoughts of Islamic Economists regarding the Islamic Economic System, so that the knowledge about the Islamic Economic System is fundamentally known by various parties. This research uses a qualitative method using library research method with a comparative approach. This literature research explains and compares the thoughts of two contemporary Islamic Economists, namely Syed Nawab Haider Naqvi and Yusuf Al-Qardhawi. The data analysis technique used is content analysis and comparison. Union intersection tool is used to compare several dimensions of the thoughts of the two Islamic Economists regarding Islamic Economic System. The results of the research show that the thoughts of Syed Nawab Haider Naqvi and Yusuf Al-Qardhawi regarding Islamic Economic System are related to each other and classified into the same dimensions of basic views, economic ethics and government roles. Syed Nawab Haider Naqvi is famous for his approach of axiomatic approach and Yusuf Al-Qardhawi through ethical approach. Both support integrating Islamic norms and ethics that are sourced from the Qur'an and Hadith into every economic activity.

Conceptualizing the duties and roles of auditors in Islamic financial institutions

Humanomics ◽  
2015 ◽  
Vol 31 (2) ◽  
pp. 201-213 ◽  
Author(s):  
Radiah Othman ◽  
Rashid Ameer
Keyword(s):  
Economic System ◽  
Financial Institutions ◽  
Work Requirements ◽  
Content Type ◽  
Roles And Responsibilities ◽  
Islamic Perspective ◽  
Finance Industry ◽  
Islamic Financial Institutions ◽  
Conventional Banks ◽  
Islamic Economic

Purpose – The purpose of this paper is to describe the role and responsibilities of Shari’ah auditors in Islamic financial institutions (IFIs) in the auditing process in the IFIs, to highlight capacity building challenges in the Shari’ah auditing industry. Design/methodology/approach – The authors used a legitimacy theory to understand linkages between demand for Shari’ah audit and the role of Shari’ah auditors in IFIs complemented with the review the Accounting and Auditing Organization of Islamic Financial Institutions and Auditing Standard for Islamic Financial Institutions to understand the Shari’ah audit work requirements from an Islamic perspective. Findings – Shari’ah auditing is an emerging field of investigation. There is no doubt that conventional auditing has a significant influence on the auditing frameworks used in IFIs. Western auditing practices are undergoing a metamorphosis to meet the needs of stakeholders in the Islamic economic system. The role and responsibilities of auditors in IFIs are much broader than those found in conventional banks in relation to an examination of a variety of contracts, product structures, transactions reporting, preparation of financial statements, reports, marketing circulars and any other legal documents, which are pertinent to IFIs’ operations. Practical implications – We posit that the absence of a proper Shari’ah auditing framework and standards attuned to the needs of an Islamic economic system could dampen the future of the Islamic finance industry. The regulators and management of IFIs should meet the expectations of the stakeholders to whom they owe a duty of care by selecting competent professionals for auditing work, along with transparent policies and systems. Originality/value – This paper presents an attempt to establish auditors’ roles and responsibilities from an Islamic perspective.

scholarly journals The Rasulullah's Way of Business: as the Best Example for Student

2021 ◽  
Vol 4 (1) ◽  
pp. 121-137
Author(s):  
Badrah Uyuni
Keyword(s):  
Islamic Law ◽  
Human Life ◽  
Secondary Data ◽  
Economic Market ◽  
Doing Business ◽  
Library Research ◽  
Economic Philosophy ◽  
Business Behavior ◽  
Islamic Economic ◽  
Correct Implementation

Doing business is one way to earn sustenance. As in a hadith Rasulullah PBUH states that ninety percent of sustenance lies in business, while the remaining ten percent is livestock. The point is that doing business will open nine doors to get wealth, while another door of sustenance is opened by breeding this shows how important business is in meeting the needs of human life, from the material side. Because ninety percent of the income obtained comes from business. A successful business cannot be separated from several things, one of which must be done based on trust, related to ethics, and related to profit. In practice, doing business according to Islamic law has been carried out by the Prophet Muhammad as a guide for Muslims, so that if a businessman does business according to the teachings of the Prophet, it is the same as carrying out the sunnah of the Prophet Muhammad. More and more entrepreneurs are implementing the behavior of the Prophet in their business, including customer-oriented by maintaining customer satisfaction, openness to customers by applying honest aspects of commerce, conducting healthy competition in the economic market, must pay attention to aspects of justice so that no party is oppressed. Feel disadvantaged when doing business. This study aims to determine the correct implementation of business based on the teachings of the Prophet Muhammad and examine the messages conveyed by the Prophet Muhammad on the aspect of muamalah. This research uses a descriptive qualitative research method with secondary data or library research. Islamic business behavior that is free of usury (interest), gharar (uncertainty), and maysir (gambling) is considered better because of the value requirements. Therefore, extracting the values ​​of Islamic economic philosophy through the business behavior of Muhammad SAW is expected to be a solution for today's business behavior.

scholarly journals Pandangan Hukum Islam terhadap Status Muflis (Debitur Pailit) sebagai Gharimin (Mustahik Zakat)

2022 ◽  
Vol 4 (3) ◽  
pp. 528-544
Author(s):  
Desi Ratnasari ◽  
Muhammad Iqbal Fasa ◽  
A. Kumedi Ja’far
Keyword(s):  
Financial Institutions ◽  
Public Interest ◽  
Islamic Law ◽  
Financial Institution ◽  
Islamic Banks ◽  
The Status ◽  
Islamic Financial Institutions ◽  
Islamic Economic ◽  
Islamic Insurance ◽  
To Receive

The development of sharia economy in Indonesia is increasing. Islamic economic development can be seen from the development of Islamic financial institutions and the Islamic financial instruments they offer, ranging from Islamic banks, Islamic capital markets, and Islamic insurance. With these developments, nowadays financing activities with sharia contracts are increasing and growing rapidly. However, only a few can pay it off. In other words, non-performing financing or bad loans at Islamic financial institutions often occur. Non-performing financing caused by the inability of the customer as a debtor to pay debts to a financial institution as a creditor resulted in the customer being bankrupted by the financial institution as a creditor. Bankruptcy is defined as the inability of the debtor or debtor (can be a person, legal entity, company) which is proven based on a court decision that the debtor has stopped paying his debts (unable to pay off debts) which results in general confiscation of his assets, so that the debtor is no longer entitled to manage his assets. . If it is associated with zakat, one of the ashnaf of zakat is gharimin or people who are in debt. Zakat institutions in Indonesia have not made bankrupt customers as gharimin who are entitled to receive zakat. The formulation of the problem in this paper is to find out the views of Islamic law on the status of bankrupt debtors as gharimin. The conclusion is that the status of a bankrupt debtor can be determined as a gharimin who is entitled to receive zakat. The use of debt in question can be for personal or public interest. The distribution pattern can use the qardh hasan pattern where the zakat given to the gharimin is not to be owned but to be returned again. The zakat funds are not only used to pay off debts, they can also be used as initial capital for bankrupt debtors to restart their business. Keywords: bankrupt debtor, gharimin, zakat mustahik.

scholarly journals AKUNTANSI KELEMBAGAAN EKONOMI SYARIAH DALAM PERSFEKTIF IWAN TRIYUWONO

2017 ◽  
Vol 2 (1) ◽  
pp. 42-52
Author(s):  
Rahmaniar Rahmaniar ◽  
Ahmad Dahoir
Keyword(s):  
Financial Institutions ◽  
Financial Institution ◽  
Human Life ◽  
Financial Statements ◽  
Binary Opposition ◽  
Library Research ◽  
Scientific Papers ◽  
Depth Study ◽  
Islamic Economic ◽  
Enterprise Theory

Islam as a religion has been placed as an option and at the same teachings that provide guidance in human life adherents. Islamic economic development in Indonesia is progressing very rapidly, characterized by the emergence of sharia based financial institution. Financial institutions in practice cannot be separated from the financial statements or called in the language of business is accounting. This study focused on mentation of Iwan Triyuwono about the concept of sharia accounting, as stated in this theory that sharia enterprise theory and synergy binary opposition. The formulation of the problem in this study are (1) how the concept mentation of Iwan Triyuwono about sharia accounting? (2) how the relevance mentation of Iwan Triyuwono about accounting institutional of Islamic economics? Therefore the purpose of this study were (3) to describe the concept mentation of Iwan Triyuwono about sharia accountting (4) to describe the relevance mentation of about acoounting institutional of Islamic economics. This type of research is the library research using hictorical research aproach, namely research conducted by collecting data or scientific papers aimed at the object of research or data collection is literature, or the study undertaken to solve a problem on basically rests on a critical and in depth study of the materials relevant book. The subjects used in this study is Iwan Triyuwono. The results of this study indicate that the mentation of Iwan Triyuwono with shariah enterprise theory and the theory of binary opposition synergies already very relevan to formulate theories that previously exsited in modern accounting theory. But in practice has not been able to be applied fully in the Islamic economics institutions. Because of the needs of the industry if sharia accounting concept he put forward can be realized with either the creation of a network organization with the realities if divine power.

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