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.

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. 

Effects of Financial Innovations on Profitability for Deposit Taking Microfinancing Institutions in Kenya

2018 ◽  
Vol 9 (6) ◽  
pp. 529-536
Author(s):  
Martin Khoya Odipo ◽  
Keyword(s):  
Financial Institutions ◽  
Positive Relationship ◽  
Financial Institution ◽  
Secondary Data ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Microfinance Institutions ◽  
Financial Innovations ◽  
Strong Positive Relationship

Recent studies have documented that innovations improve profitability of firms. This article documents that deposit taking micro financial institutions that have adopted financial innovations have increased their profitability. The study covered five years between 2009-2013. Both primary and secondary data were used in the study. Primary data was obtained through administration of drop and pick questionnaires to selected employees of the institutions. Secondary data was obtained from financial statements and management reports of these deposit taking microfinance institutions. Data was analyzed using descriptive statistics, return on asset and multi-liner regression model to determine the effect of each financial innovation applied on profitability on the micro-financial institution. The results showed that most deposit taking microfinance institutions adopted these financial innovations in their current operations. There was strong positive relationship between individual innovations and profitability. In line with profitability ROA also showed improvement each year after the adoption of these financial innovations.

APPLICATION OF AKAD IJARAH ISLAMIC LAW IN THE AL-QUR'AN

ISLAMIKA ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 1-11
Author(s):  
Ade Jamarudin ◽  
Ofa Ch Pudin
Keyword(s):  
Financial Institutions ◽  
Islamic Law ◽  
Financial Institution ◽  
Field Research ◽  
Secondary Data ◽  
Research Field ◽  
Islamic Banking ◽  
Library Research ◽  
Human Labor ◽  
Leasing Company

Ijarah is a contract on the transfer of goods or services with rewards instead. Ijarah based transactions with the displacement benefit (rights to), not transfer of ownership (property rights), there ijara financing translates as buying and selling services (wages hired), that take advantage of human power, there is also a translate lease, which take advantage of goods. Application ijarah growing financial institutions in the current Shari'ah is happening on the leasing company (financial institution based on Islamic teachings, as well as Islamic banking is one of the products in Islamic finance. Application ijarah emerging financial institutions shari'ah 'ah at the moment that is happening on the leasing company (financial institution based on Islamic teachings, as well as Islamic banking is one of the Islamic financing products). This research is a library research (library research) and field research (field research), and is descriptive, analytic and comparative. Data sources used in this study are sourced from primary and secondary data. Ijarah transactions are based on the transfer of benefits (use rights), not the transfer of ownership (ownership rights), some translate ijarah financing as the sale and purchase of services (wage wages), i.e., taking the benefits of human labor

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 Islamisasi Teori Konsumsi Masyarakat Muslim Modern

2019 ◽  
Vol 19 (01) ◽  
pp. 8-25
Author(s):  
Sabila Rosyida ◽  
A'yun Nadhira
Keyword(s):  
Large Scale ◽  
Human Life ◽  
Descriptive Analysis ◽  
Social Economy ◽  
Modern Society ◽  
Economic Changes ◽  
Consumption Behavior ◽  
Library Research ◽  
Islamic Economic ◽  
Consumption Theory

Since the spread of modernization to all corners of the world, human life, especially Muslims, has undergone many changes regarding perspectives and behavior towards various kinds of individual and community groups. All aspects of life in terms of religion, social, economy, education, culture experience drastic changes. One of the effects of modernization has led to large-scale economic changes, especially in people's consumption behavior due to the abundance of objects of service, and the availability of material goods on the market. So that the purpose of consumption in modern society is not only to fulfill the needs of life but also for pleasure and desire and mere satisfaction. Not only that, the consumption behavior of the community, especially the Muslim community, no longer fits the spiritual dimension of their religion, but is influenced by the capitalist concept that bases everything on materialist measures. So that their lives are based on the ideology of hedonism, the main purpose of which is only to obtain material pleasures and pleasures. Thus, Islamization of consumer behavior is needed to free Muslim society from secular doctrine and materialistic nature. And Islam offers the concept of maslaha and the nature of moderation based on Islamic economic ethics on this consumption theory. The method used is qualitative research methods with library research (library research). The data in this study were obtained using the documentary method, to look for data on consumption behavior of modern society, consumption theory, concepts and processes of Islamization, sourced from books, journals, the internet, and papers. Data analysis methods used are inductive, and comparative descriptive analysis.

scholarly journals MANAJEMEN DAN PENDISTRIBUSIAN ZAKAT DALAM UPAYA PENINGKATAN KESEJAHTERAAN SOSIAL MASYARAKAT

2021 ◽  
Vol 1 (2) ◽  
pp. 34-50
Author(s):  
Nur Afni
Keyword(s):  
Social Welfare ◽  
Islamic Law ◽  
Economic Empowerment ◽  
Distribution Models ◽  
Library Research ◽  
The People ◽  
The Social ◽  
Scientific Papers ◽  
Islamic Economic ◽  
Management Functions

The management of zakat in relation to economic empowerment means that zakat as an asset of an Islamic economic institution, zakat is a source of strategic potential funds for efforts to build the welfare of the people. Because of that, the Koran gives a sign that the zakat collected is managed appropriately and effectively. The purpose of this research is to describe how the management and distribution of zakat to improve the social welfare of society. The type of research used in this research is library research or library research conducted by collecting data or scientific papers aimed at the research object. The results of the discussion in the article are; 1) in the process of managing zakat, it can be realized seriously, of course, this needs to be supported by good management, as was done in the early days of Islam. Managing zakat effectively and efficiently needs to be managed properly. Therefore, the management of zakat provides the application of modern management functions. 2) Zakat must be distributed to mustahik under Islamic law. 3) the distribution of zakat is carried out based on a priority scale, with due observance of the principles of equity, justice, and territoriality, and 4) Zakat is distributed through two distribution models directly or consumptive zakat, and indirect distribution, namely productive zakat.             

scholarly journals Formation of Financial Statements at Islamic Financial Institutions

2018 ◽  
pp. 128-132
Keyword(s):  
Financial Institutions ◽  
Financial Reporting ◽  
Financial Institution ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Standard ◽  
Charitable Foundations ◽  
Islamic Financial Institutions ◽  
Further Development ◽  
Traditional Economy

Conceptually, the key approaches to the formation of financial reporting for an Islamic financial institution (IFI) have much in common with approaches developed for economic entities in the traditional economy. At the same time, the AAOIFI Concept and the Financial Accounting Standard No. (1) provide for Islamic financial institution-specific provisions and reporting forms that reflect the requirements of the Sharia. Disclosure of methods in published accounts is intended to help its users distinguish between changes in the financial position of an Islamic financial institution, the results of its operations, cash flow, limited investment managed by it, the sources and use of Zakat (poor-due) and Kard funds and charitable foundations. Further development of the regulation of the issues on the formation of financial statements seems to us in the making common approaches to its formation closer for companies operating in the traditional economy and Islamic financial institutions.

Discrepancies in Islamic finance

2020 ◽  
Vol 26 (11) ◽  
pp. 2633-2654
Author(s):  
M.L. Dorofeev ◽  
M.K. Griban'
Keyword(s):  
Financial Institutions ◽  
Economic Model ◽  
Financial Institution ◽  
Economic Effects ◽  
Islamic Finance ◽  
Financial Instruments ◽  
Islamic Financial Institutions ◽  
Unique Nature ◽  
Islamic Economic ◽  
Banking Development

Subject. The article focuses on discrepancies in Islamic finance, the construct of Islamic finance, its profit-generation mechanism, economic effects, unique nature and competition with traditional financial institutions. Objectives. We analyze the Islamic economic model and perform the comparative analysis of Islamic and traditional financial instruments. We also investigate conflicting issues of Islamic finance. Methods. The study involves methods of comparison, deduction, economic analysis and graphic interpretation. Results. We analyze the Islamic economic model to point out some fundamental principles of the Islamic economy, and its strengths. The article overviews types of Islamic financial instruments, compares them with traditional finance. The practical part of the study compares annual financial statements of the Abu Dhabi Islamic Bank and Russia’s Sberbank. We unfold the profit-generating mechanism of Islamic financial institutions and discover discrepancies in Islamic finance. Conclusions and Relevance. Having compared Islamic and traditional finance, we revealed some similar and different aspects. We discovered discrepancies in Islamic finance that translate into the overall nature of the Islamic economy and the performance of the Islamic financial institution above. The findings can be used for further studies into Islamic finance and outlining Islamic banking development strategies at the governmental level. Furthermore, the findings may come in handy to professional and non-professional market actors for making investment decisions.

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.

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