scholarly journals Implementasi Sifat Ta'awun Dalam Lembaga Keuangan Syariah Melalui Akad Al-Qardh

2019 ◽  
Vol 6 (1) ◽  
pp. 87-103
Author(s):  
Rukiah Rukiah
Keyword(s):  
Literature Review ◽  
Financial Institutions ◽  
Analytical Method ◽  
Social Functions ◽  
Islamic Financial Institutions

AbstrakTujuan dari penulisan artikel ini adalah untuk mengetahui konsep Al-qardh dalam lembaga keuangan syariah dari tinjauan fiqh, bagaimana kendala kendala pelaksanaan di lapangan, serta produk- produk apa saja yang memakai akad ini di lembaga keuangan. Metode analisis yang dipakai adalah kajian literatur dan temuan di lapangan. Hasil yang ditemukan adalah bahwa, akad qardh dalam prakteknya, belum maksimal dimanfaatkan lembaga keuangan untuk optimalisasi fungsi sosialnya, dan kurangnya kesadaran nasabah untuk mengembalikan hutang qardh, sebab adanya persepsi nasabah bahwa hutang qardh itu adalah dana kebajikan.AbstrakThe purpose this paper were to find out the concept of Al-qardh in Islamic financial institutions from a review of fiqh, what are the obstacles of implementation in the field, and what products use this contract in financial institutions. The analytical method used is a literature review and findings in the field. The results found were qardh contract in practice, it was not maximally utilized by financial institutions to optimize their social functions, and the lack of awareness of customers to return qardh debt, because there was a customer's perception that the qardh debt was a virtue fund.

scholarly journals Penutup Aurat bagi Perempuan Transgender dalam Hukum Islam

2021 ◽  
Vol 22 (2) ◽  
pp. 167
Author(s):  
Rahayu Irhami ◽  
M. Irfan Syaifuddin ◽  
Inggit Ayuning Pandini ◽  
Shuhita Endah Palupi
Keyword(s):  
Literature Review ◽  
Financial Institutions ◽  
Oil Palm ◽  
Islamic Law ◽  
Field Research ◽  
Factory Workers ◽  
Legal Principles ◽  
Nominal Form ◽  
Islamic Financial Institutions

AbstractThis study describes the review of Islamic law related to the sale and purchase of workdays conducted by factory workers Oil palm Fabrique in Simpang Nibung Rawas Village, South Sumatra Province. This paper is field research by interviewing 13 factory workers to get an overview of buying and selling working days. This study also uses a literature review from Islamic legal sources and MUI fatwas to explain the appropriateness of buying and selling working days with Islamic legal principles. In practice, buying and selling working days is not following the provisions of the MUI DSN Fatwa because the ujrah imposed on the seller is determined by one party, the buyer, and the amount of the ujrah is expressed in terms of percentage rather than in nominal form. Besides, there is a mechanism that causes the transaction to contain gharar elements such as the sale of working days that are not yet owned, and the presence of gharar elements creates a new element, namely usury. Sales of working days that are not yet owned by workers cause at the end of the agreement the seller is required to pay the principal receivables accompanied by profits determined by the buyer that can be equated with borrowing money with interest. This research suggests that factory workers borrow funds from Islamic financial institutions that are more in line with Islamic legal guidance This research suggests factory workers not to continue the practice of buying and selling weekdays because there are elements of gharar and usury in it and to consider Islamic financial institutions and zakat institutions as a solution for lending funds.AbstrakPenelitian ini menjelaskan mengenai kajian Hukum Islam terkait jual  beli hari kerja yang dilakukan oleh buruh pabrik CV. Sawit yang ada di DesaSimpang Nibung Rawas, Provinsi Sumatera Selatan. Penelitian menggunakan pendekatan penelitian lapangan (field research) dengan mewancarai 13 buruh pabrik untuk mendapatkan gambaran praktik jual beli hari kerja. Penelitian ini juga menggunakan literature review dari sumber-sumber hukum Islam dan fatwa MUI dalam menjelaskan kesesuaian praktik jual beli hari kerja dengan prinsip hukum Islam. Dalam praktiknya jual beli hari kerja tidak sesuai dengan ketentuan Fatwa DSN MUI karena ujrah yang dikenakan kepada penjual ditentukan oleh satu pihak yaitu pembeli dan besarnya keuntungan dinyatakan dengan bentuk prosentase dan bukan dalam bentuk nominal. Selain itu, terdapat alur mekanisme yang menyebabkan bahwa transaksi tersebut mengandung unsur gharar seperti penjualan hari kerja yang belum dimiliki, serta adanya unsur gharar tersebut menimbulkan unsur baru yaitu riba. Penjualan hari kerja yang belum dimiliki oleh buruh menyebabkan saat akhir perjanjian penjual diharuskan membayar pokok piutang disertai keuntungan yang di tentukan oleh pembeli yang dapat disamakan dengan peminjaman uang dengan bunga. Penelitian ini menyarankan para buruh pabrik untuk tidak melanjutkan praktik jual beli hari kerja karena terdapat unsur gharar dan riba yang diharamkan dalam Islam serta mempertimbangkan lembaga keuangan syariah dan lembaga zakat sebagai solusi peminjaman dana. 

scholarly journals PRINSIP DAN KRITERIA PERIKLANAN DARI PERSPEKTIF ISLAM

2012 ◽  
Vol 1 (1) ◽  
Author(s):  
Teuku Meldi Kesuma
Keyword(s):  
Content Analysis ◽  
Literature Review ◽  
Financial Institutions ◽  
Islamic Perspective ◽  
Islamic Financial Institutions ◽  
Islamic Values

Advertising in marketing Islamic products must be believed and understood as an important part of marketing based on Islam which should not be separated. This paper examines the principles and criteria of advertising from the perspective of Islam. It is caused by the increase of companies and institutions which are based on Islamic values such as Islamic financial institutions that promote its products the consumers. The important issues discussed in this paper is how the reality of concepts, principles, and criteria of Islamic advertising? Therefore this paper is developing an advertising concept from the perspective of Islam and to know for sure whether the principles and criteria that should exist in advertising Islam. The methodology applied in this paper is through a literature review by using content analysis. Hopefully, this study could develop an Islamic perspective advertisement concept in terms of principles and criteria. ======================================================================================================== Periklanan dalam memasarkan produk-produk Islam harus diyakini dan di pahami merupakan bahagian penting dalam pemasaran yang berdasarkan Islam yang tidak boleh dipisahkan. Tulisan ini mengkaji prinsip-prinsip dan kriteria periklanan dalam perspektif Islam. Hal ini disebabkan semakin ramai dan tingginya pertumbuhan perusahaan dan institusi yang berlandaskan nilai-nilai Islam seperti institusi keuangan Islam yang mempromosikan produk dan perkhidmatannya kepada orang ramai. Persoalan penting yang dibahas dalam kertas kerja ini adalah bagaimanakah bentuk konsep, prinsip dan kriteria periklanan Islam yang sebenarnya? Oleh karena itu tujuan kertas kerja ini adalah untuk membangun satu konsep periklanan dari perspektif Islam dan untuk mengenal pasti apakah prinsip-prinsip serta kriteria yang seharusnya ada dalam periklanan Islam. Metodologi kajian yang digunakan dalam kertas kerja ini adalah metode kepustakaan dengan menggunakan analisis isi. Kajian ini diharapkan dapat membentuk konsep periklanan dalam perspektif Islam dari segi prinsip dan kriterianya.

What Policy for Islamic Financial Literacy?

10.26414/a148 ◽  
2021 ◽  
Author(s):  
Ahmed Tahiri Jouti
Keyword(s):  
Literature Review ◽  
Financial Institutions ◽  
Financial Literacy ◽  
Sustainable Growth ◽  
Islamic Finance ◽  
Finance Industry ◽  
Literacy Policy ◽  
Islamic Financial Institutions ◽  
Financial Behaviour

This paper addresses the concept of financial literacy in Islamic finance and suggests a methodology to elaborate an effective Islamic financial literacy policy (IFLP). Based on a literature review, the paper summarizes the conclusions of studies and surveys conducted in the field of conventional financial literacy while identifying the specificities of the Islamic finance industry. Indeed, the paper would help financial authorities and Islamic financial institutions in elaborating Islamic financial literacy policies (IFLPs) in order to contribute to the sustainable growth of the industry. It promotes the idea that qualitative aspects are worth studying when elaborating an Islamic financial literacy policy that has to take into account many factors such as the maturity of the industry, the objectives of the policy (inclusion or migration), the degree of Shari’ah awareness, the understanding of Arabic terminologies, etc. Finally, the IFLP measurement should include quantitative (Total reach and number of people reached) as well as qualitative aspects (level of financial literacy, impact on financial behaviour).

scholarly journals كيفية إخراج زكاة المحافظ الاستثمارية: دراسة فقهية تأصيلية (Zakat on investment portfolios: a fiqhi Ta’sili studies)

2021 ◽  
Vol 18 (1) ◽  
pp. 94-114
Author(s):  
ياسر عبد الله عمر ◽  
حبيب الله زكريا
Keyword(s):  
Real Estate ◽  
Financial Institutions ◽  
Analytical Method ◽  
Modern Society ◽  
Muslim World ◽  
Financial Assets ◽  
Secondary Sources ◽  
Islamic Financial Institutions ◽  
Investment Portfolios

أصبحت المحافظ الاستثمارية من الأدوات المهمة في عصرنا الحاضر، وذلك لكثرة توجه الناس إليها لاستثمار أموالهم من خلالها، ولما تحمله من رؤوس أموال ضخمة. وتهدف هذه الورقة إلى بيان المسائل الفقهية المتعلقة بكيفية إخراج زكاة المحافظ الاستثمارية. وقد تناولت هذه الورقة زكاة محفظة الأصول المالية المكونة من أسهم وسندات وعملات، وكذلك ما يتعلق بمحفظة الأصول العينية من سلعٍ وعقارات ومعادن. أما المنهج المتبع في هذه الورقة فهو المنهج الاستنباطي والمنهج التحليلي وذلك بالاعتماد على المصادر الثانوية للبحث العلمي من خلال مراجعة التراث الفقهي وتحليل ما ذُكر من أقوال فقهية في كيفية إخراج زكاة المحافظ الاستثمارية. كما اعتمدت الورقة على القرارات الفقهية الصادرة عن المجمع الفقهي الإسلامي التابع لرابطة العالم الإسلامي، ومعايير هيئة المحاسبة والمراجعة للمؤسسات المالية الإسلامية AAOIFI)). وخلصت الدراسة إلى أن المحافظ الاستثمارية تجب فيها الزكاة بحسب صافي الموجودات الزكوية فيها. وتوصي هذه الورقة مؤسسات الزكاة والهيئات المختصة للعمل في تفعيل دور الزكاة في جميع القطاعات الاستثمارية، كما توصي الورقة بمواصلة الدراسات الشرعية المتخصصة خاصةً من قبل الهيئات العلمية والمجامع الفقهية في مجال الاستثمارات الحديثة وتأصيلها وربطها بالتراث الفقهي. الكلمات المفتاحية: الزكاة، المحافظ الاستثمارية، الشريعة الإسلامية. Abstract Investment portfolios have become one of the important investment tools in modern society, due to the large number of people turning to them to invest their money through them, and because of the huge capital, they carry. This paper aims to explain the jurisprudential issues related to how to pay zakat on investment portfolios. This paper dealt with zakat in the financial assets’ portfolio consisting of stocks, bonds, and currencies, as well as what is related to the in-kind assets’ portfolio of commodities, real estate, and metals. As for the approach used in this paper, it is the deductive approach and the analytical method by relying on secondary sources of scientific research by reviewing the jurisprudential heritage and analyzing the aforementioned jurisprudential sayings on how to pay zakat for investment portfolios. However, the paper also relied on the decisions issued by the Islamic Fiqh Academy of the Muslim World League, and the standards of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). Moreover, the study concluded that investment portfolios are subject to zakat according to the net zakat assets therein. Therefore, this paper recommends zakat institutions and specialized bodies to work in activating the role of zakat in all investment sectors. Also, this paper recommended the continuation of Shariah studies, especially by the scientific bodies and jurisprudence councils, in the field of modern investments, establishing them and linking them to the jurisprudential heritage. Keywords: Zakat, Investment portfolios, Shariah.

scholarly journals Optimizing the Mawah Concept for the Economy of the Aceh Community

2020 ◽  
Vol 9 (2) ◽  
pp. 169
Author(s):  
Mukhtasar Mukhtasar ◽  
Angga Syahputra
Keyword(s):  
Literature Review ◽  
Financial Institutions ◽  
Animal Husbandry ◽  
Profit Sharing ◽  
Daily Activities ◽  
Natural Object ◽  
The People ◽  
Islamic Financial Institutions ◽  
Conducting Research ◽  
Two Sides

Islam and Aceh are inseparable like two sides of a coin. The Serambi Makkah Country  in daily activities of its people is closely related to Islamic sharia, including muamalah activities. Long before the existence of Islamic financial institutions in Indonesia, the people of Aceh had implemented cooperation in the field of muamalah as well as the mudharabah concept in Islamic financial institutions, known as mawah. Mawah is a concept of cooperation between capital owners and managers with a profit sharing system. But the concept of mawah is still limited to cooperation in agriculture and animal husbandry, so it is necessary to develop efforts in other spheres to be able to sustain the economy of the people of Aceh, as Denmark successfully developed this concept. This study uses qualitative methods by conducting research on natural object conditions, and is supported by a literature review. The results of the study revealed the need for government intervention in developing this concept in order to be optimal in developing the economy of the people of Aceh.

scholarly journals ISSUES AND CHALLENGES OF SHARIAH COMPLIANCE AUDITING IN ISLAMIC FINANCIAL INSTITUTION

2019 ◽  
Vol 1 (1) ◽  
pp. 13-24
Author(s):  
Mariawati Omar
Keyword(s):  
Literature Review ◽  
Financial Institutions ◽  
Financial Institution ◽  
Governance Structure ◽  
Financial Statement ◽  
Audit Review ◽  
Auditing Standards ◽  
Islamic Financial Institutions

The study examines the stakeholders’ perspectives who are involved directly and/or indirectly with Shariah compliance auditing of Islamic financial institutions on the issues of Shariah auditing standards, auditors’ qualifications, and independence. Auditing Islamic financial institutions cover a broader scope than the financial statement auditing. The auditors are not only conducting financial audits but also conduct tests on the Shariah compliance according to Shariah resolution and guidelines set by the centralized Shariah Board and/ or the industry Shariah Body. The Shariah audit review is unique due to the requirement in ensuring that all business activities and operations adhere to Shariah principles. The limited resourceful auditors that possess both Shariah and technical accounting/auditing qualifications and the issue of independence may affect the reputable image of Islamic financial institutions. This study is based on a literature review from past studies. Evidence from past studies mostly emphasizes the importance of auditors' qualifications and independence in determining the Islamic financial market’s growth. The paper suggests practical actions to regulators in formulating regulated professional governance structure for Shariah auditors.

MODEL WAKAF UANG PADA PEMBIAYAAN BARANG PUBLIK DI INDONESIA

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Nova Rini
Keyword(s):  
Public Goods ◽  
Financial Institutions ◽  
Analytical Method ◽  
Financial System ◽  
Financial Instruments ◽  
Literature Study ◽  
Islamic Financial Institutions ◽  
The Government

This article aims to discuss the waqf model in the country's social financial system that can be used in Indonesia, especially in financing public goods. The analytical method used is literature study. The analysis shows that Indonesia can use the waqf money model to finance public goods by investing money waqf through Islamic financial institutions and / or Islamic financial instruments. This model is in accordance with the model that is also offered in money waqf management in Malaysia. So that the government can reduce spending especially on financing pure and mixed public goods.

scholarly journals Halal Industry and Islamic Banking: A Study of Halal Ecosystem Regulation in Indonesia

2020 ◽  
Vol 2 (2) ◽  
Author(s):  
Muhammad Khozin Ahyar
Keyword(s):  
Literature Review ◽  
Financial Institutions ◽  
Qualitative Method ◽  
Islamic Banking ◽  
Financial Indicators ◽  
Product Certification ◽  
Doing Business ◽  
Islamic Financial Institutions ◽  
The Creation ◽  
Certification Requirements

Halal industry lately is developing rapidly throughout the needs of the community. Indonesia is one of the world's largest halal product markets because it has favourable demographic conditions. Regulations on the submission of halal products in Indonesia itself have not led to the use of Islamic financial institutions in terms of the certification assessment. Even though the Qur'an and the hadith have explained that in doing business, how to get capital must also come from halal sources. This study uses a qualitative method by conducting a literature review on related references. The author found that the JPH Law (Halal Product Guarantee), and the halal certification requirements of LPPOM MUI, have not included finance as one requirement or assessment indicators in halal product certification. Financial indicators should be able to be one indicator in the certification of halal products because finance is one of the initial sources (upstream / input) of the creation of halal products.

scholarly journals Tinjauan Fikih dan Praktik Akad Al-Wadiah Pada Perbankan Syariah di Indonesia

2021 ◽  
Vol 3 (2) ◽  
pp. 302-310
Author(s):  
Reza Henning Wijaya
Keyword(s):  
Literature Review ◽  
Financial Institutions ◽  
Research Topic ◽  
Islamic Bank ◽  
Islamic Financial Institutions

This research aims to review the fiqih and implementation of Al-Wadiah contracts in sharia financial institutions in Indonesia. This literature review made of various journals and books related to the research topic. This study focuses on classical and contemporary legislation as well as al wadiah contracts on shariah banking. Therefore, we could investigating this research because gaps can be identified that need to be studied from the aspects presented. The result is that al wadiah contracts in sharia banking in Indonesia is based on wadiah yad dhamanah which must focus on wadiah yad amanah. Therefore, we need the assessment of Islamic financial institutions in Indonesia especially islamic bank in carrying out their operations that should not only materialistic oriented matters, but also the principle of falah.  

A systematic literature review on AAOIFI standards

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sherif El-Halaby ◽  
Sameh Aboul-Dahab ◽  
Nuha Bin Qoud
Keyword(s):  
Literature Review ◽  
Financial Institutions ◽  
Systematic Literature Review ◽  
Meta Analysis ◽  
Historical Record ◽  
Research Field ◽  
Future Research ◽  
Content Type ◽  
Islamic Financial Institutions

Purpose This paper aims to systematically review the existing studies for Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards which include different tracks of researches and then identify the gaps to propose opportunities for future research. Design/methodology/approach By adopting a systematic literature review approach, 46 papers that were published between 2000 and 2020 from 23 journals concerned with AAOIFI were selected for review and analysis. Findings The authors combine electronic searches to identify relevant studies using keywords such as “AAOIFI” or and “Islamic standards.” In light of the existing studies’ limitations, this paper derives and summarizes five leading future research tracks: identifies the research gaps in AAOIFI and then suggests that AAOIFI still requires more empirical analyses; identifies the alternative analytical methods as meta-analysis; identifies additional measurements for macro and microeconomics factors; identifies recent tracks as corresponding to Covid-19 pandemic; and future studies should consider the role of central banks and positive criticism for AAOIFI. Practical implications This analysis address the literature gaps on measuring compliance, determinants and consequences of AAOIFI adoption as this study serves as a guide for the researchers, regulators and Islamic financial institutions in research associated with this area. The findings would support AAOIFI, regulators and related authorities across jurisdictions with suggestions on improving the current AAOIFI practices. Originality/value This literature review is a historical record and guidance for researchers who seek to examine and explore several questions about AAOIFI. To the best of the authors’ knowledge, this is the first paper that applies systematic literature review over AAOIFI research field.

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