RUMAH JURNAL IAIN PONOROGO
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Islamic Accounting Standards and Financial Reporting: Perspectives from Indonesian Bank Practitioners
Get PDFIntroduction: The implementation of Islamic accounting standards in Indonesia aims to align financial reporting practices with Sharia principles, enhancing the trust of investors and stakeholders. Despite this intention, challenges persist in the practical application of these standards, such as a lack of deep understanding among staff and insufficient training. Previous studies have often overlooked the empirical perspectives of banking practitioners in the field, creating a gap in understanding the real-world implications of these standards. This study adopts a qualitative approach, utilizing in-depth interviews with ten practitioners from various Islamic banks in Indonesia. The findings indicate that the implementation of Islamic accounting standards has significantly improved the transparency and accuracy of financial reporting. Practitioners highlighted that these standards provide a framework more aligned with Sharia principles, boosting the confidence of stakeholders. However, the study also revealed persistent challenges, including the need for more comprehensive training programs to ensure effective implementation. The results suggest that while the adoption of Islamic accounting standards has brought substantial benefits, ongoing support and education are crucial for maximizing their potential impact. These insights are critical for regulators and practitioners aiming to enhance the effectiveness and sustainability of Islamic accounting practices in Indonesia
“RUANG INSPIRASI (INOVASI, PRESTASI, DAN REKREASI)” TEROBOSAN PERPUSTAKAAN MASA KINI
Get PDFPerpustakaan Perguruan Tinggi telah menjadi institusi yang krusial dalam mendukung Tri Dharma Perguruan Tinggi yaitu pendidikan dan pengajaran, penelitian dan pengembangan serta pengabdian kepada masyarakat. Dalam era digital yang semakin berkembang pesat, perpustakaan dihadapkan pada berbagai tantangan, tetapi juga menyajikan peluang besar untuk berinovasi dan meningkatkan pelayanan kepada pemustaka. Maraknya perkembangan teknologi informasi seperti Internet of Things (IoT), Artificial Intelligence (AI), Big Data, dll bisa menjadi peluang sekaligus tantangan perpustakaan dalam meningkatkan kualitas layanan kepada pemustaka. Perkembangan teknologi selain membawa manfaat, juga memunculkan permasalahan tersendiri bagi setiap pemustaka, sehingga perlu dilakukan edukasi dalam memanfaatkan perkembangan teknologi tersebut.Perpustakaan Universitas Jenderal Achmad Yani Yogyakarta (UNJAYA), berkontribusi secara langsung melalui pengembangan layanan “Ruang INSPIRASI (Inovasi, Prestasi, dan Rekreasi)” sebagai suatu inovasi layanan terkini. Layanan “Ruang INSPIRASI” mengintegrasikan antara ruang fisik dan virtual space (ruang maya). Tujuan penyediaan layanan “Ruang INSPIRASI”, sebagai solusi untuk menyelesaikan berbagai problematika yang dihadapi pemustaka di masa kini, dengan mengintegrasikan layanan berbasis teknologi terkini. Layanan “Ruang INSPIRASI”, diharapkan akan menjadi layanan unggulan di Perpustakaan UNJAYA yang relevan dan up-to-date sesuai dengan perkembangan zaman
Dialektika dalam Reformulasi Kriteria Rukyatul Hilal: Dari Rukyat Mutlak hingga QRNU
Get PDFNahdlatul Ulama' as a representative of a community organization that views rukyah as the basis for determining the start of the month is often faced with hisab. However, history records that the NU’s ijtihad process moved dynamically and did not reject hisab. Starting from using rukyah absolutely, then hisab is used as a "partner" and the basis for implementing rukyah, until hisab is positioned to also thwart istimal norms in the position of qath'i al-rukyah. This developing formulation is interesting to study in the context of dialectics initiated by Hegel. Hegel's philosophical concept will be applied to explore the dynamics of shifts in NU's thinking in its ijtihad regarding the determination of the beginning of the month in Indonesia. This type of research is qualitative with a library research approach by collecting data from various written sources. This data will then be processed in a descriptive-analytical methods and produce an understanding that the formulation of rukyatul hilal in NU in the early days was to use pure rukyah based on an understanding of the hadith text of the prophet Muhammad saw. This is a thesis that confronts the antithesis of the developing condition of science, where humans have been able to calculate and predict the occurrence of conjunctions and are supported by astronomical data. This process of dialogue and thesis-antithesis conflict presents a result of ijtihad in the form of the concept of NU qath'i al-rukyah which is a synthesis in the struggle for NU thought. It is possible that new thoughts will emerge in the future as evidence that the dialectical process is still and will continue to run in the scientific treasures of Nahdlatul 'Ulam
Peran Perempuan Perspektif K.H Misbah Mustofa dalam Tafsir Al-Iklil Fi Ma'ani At-Tanzil
Get PDFThis research is motivated by the existence of an interpretive thought in the Javanese tradition which places women in a position that is more mobile in the domestic area. Because of the public perception that men see men's positions as having more potential than women, women are given less space in the public sector because men have a greater responsibility towards women. In one of the interpretive works from the Javanese tradition, namely al-Iklil fi Ma'ani al-Tanzil by Misbah Mustafa, an understanding is found that the role of men is more important than women. With this, the author uses a descriptive-analytical method by taking data from the research library. The results of the research show that Misbah Mustafa's thoughts in his interpretation of al-Iklil regarding the role of women are moderate, where Misbah Mustafa does not completely limit the role of women like traditionalists and not feminists who do not give women wide freedom because the nature of a woman is to be guarded and guided. by men. This article reflects on how social and cultural construction influences Misbah Mustafa's interpretive patterns in his work Tafsir al-Ikli
Votes Buying and Selling in General Elections: An Islamic Perspective
Get PDFThis article aims to discuss the practice of vote buying and selling in general elections from an Islamic perspective. This research applies a qualitative approach with library research as its method. The data collection technique employed is documentation, accompanied by data analysis techniques such as content analysis, induction, and deduction. The conclusions from the discussion in this article are as follows. First, votes buying and selling in general elections is a practice where voters’ votes are treated as commodities or merchandise in exchange for money, goods, or services. Second, from an Islamic viewpoint, votes buying and selling in general elections is a reprehensible practice and is explicitly prohibited because it violates the fundamental principles of justice, honesty, and trust that are advocated by the religion. Third, the practice of votes buying and selling in elections damages the social order by undermining trust in the integrity of the political system, reducing participation in elections, weakening social cohesion, and destabilizing the political stability of Islamic communities. Fourth, the Islamic solution to overcome the votes buying and selling in general elections includes revitalizing Islamic political education, increasing public awareness through campaigns about the dangers of vote buying and selling in elections, educating the public about Islamic values that support honesty and integrity in the political process, providing sharia sanctions for individuals involved in buying and selling votes in elections, as well as enhancing the role of ulama to promote political ethics under Islamic teachings
A Judge's Response to the Phenomenon of Indonesian Legal Pluralism: The Compartmentalization of Law on Divorce Case of Sasaknese Marriage
Get PDFThe legal plurality in a civil and plural society, such as Indonesian, is necessary. Today, Indonesians practice state law and are subject to religious and customary law. The Sasaknese live in Indonesia's state territory, which requires them to submit to Indonesian state law. In contexts of ethnicity and local civilization, they need the pursuance of Sasak customary law, and in the context of Muslims, they need the subservience of Islamic law. These three laws have rules regarding marriage law, tradition, and culture. This article will discuss and deal with the response of the state officer and the Praya Religious Court in Lombok Island in the case of Sasaknese divorce. The approach is socio-legal studies and the theory of legal compartmentalization. A methodological study of this article deals with juridical-normative-empirical analysis. The critical point explored in this article is the attitude of legal compartmentalization as an essential response from judges in seeing the phenomenon of legal plurality in the Sasak society. The judges adopted legal compartmentalization to provide justice, and protection, and balance rights and obligations between men/husbands and women/wives in a family.Pluralitas hukum dalam masyarakat majemuk seperti bangsa Indonesia adalah sebuah keniscayaan. Saat ini masyarakat Indonesia tidak hanya mengamalkan dan memperaktikkan hukum negara, namun juga tunduk pada hukum agama dan hukum adat. Bagi mereka, hukum agama merupakan nilai-nilai yang sangat penting, yang diyakini sebagai hukum yang benar di dunia, surga, hingga semi surgawi. Hukum adat bagi para perempuan, laki-laki, hingga semua masyarakat Indonesia tanpa terkecuali melihat sebagai akar, landasan, dan nilai-nilai fundamental hukum lokal dan adat seluruh bangsa Indonesia. Saat ini masyarakat Sasak yang bermukim di wilayah negara Indonesia wajib tunduk pada hukum negara Indonesia. Dalam konteks etnis dan peradaban lokal, mereka memerlukan ketaatan pada hukum adat Sasak untuk hidup bersama; dan dalam konteks keagamaan umat Islam, mereka memerlukan ketaatan pada hukum Islam. Ketiga entitas hukum ini mempunyai aturan tersendiri mengenai hukum perkawinan, tradisi dan budaya. Hukum negara Indonesia memiliki aturan tersendiri tentang perkawinan, begitu pula hukum Islam dan adat mempunyai aturan tersendiri mengenai aturan perkawinan. Sejalan dengan kenyataan pluralitas hukum dalam hukum perkawinan yang dianut oleh masyarakat Sasak, maka tulisan ini akan membahas dan menyikapi tanggapan para pejabat negara serta Pengadilan Agama Praya di Pulau Lombok terhadap keberadaan adat istiadat, hukum dan hukum Islam dalam kasus perceraian suku Sasak. Respon negara dibatasi hanya sebatas pada sikap hakim dalam memeriksa, mengadili, dan memutus perkara perceraian-perkawinan masyarakat Islam Sasak. Berkenaan dengan fenomena pluralitas hukum dalam hukum masyarakat Sasak tersebut, artikel ini membahas tentang paradigma integrasi atau jalinan antara hukum dan masyarakat. Pendekatan yang digunakan adalah model kajian sosio-legal arus utama, dan terkenal dengan teori kompartementalisasi hukum. Metode kajian artikel ini, menggunakan metode penalaran hukum analisis yuridis-normatif-empiris. Point penting yang diekspolari dan ditangkap dalam tulisan ini adalah, sikap kompartementalisasi hukum pengadilan sebagai respon penting para hakim dalam melihat fenomena pluralitas hukum dalam masyarakat Sasak. Para hakim menempuh kompartementalisasi hukum itu semata-mata untuk memberikan keadilan, perlindungan, dan keseimbangan hak dan kewajiban antara pria/suami dan wanita/isteri dalam berkeluarga
BPR Syari'ah di Mata Masyarakat: Studi Kasus pada BPRS al-Mabrur Ponorogo
No full textThis study aims to analyze public perceptions of the existence and role of Islamic Rural Banks (BPR Syariah, BPRS) in the Islamic financial system, with a case study of BPRS al-Mabrur Ponorogo. This study highlights the factors that influence public trust, the level of service utilization, and the challenges faced by BPRS in increasing sharia financial inclusion. The research method used is a descriptive-qualitative approach with data collection techniques through interviews, observations, and document studies. The results showed that the community has a positive view of the sharia principles applied by BPRS, but there are still limitations in financial literacy and service accessibility. The main factors that encourage community participation are transparency, product halalness, and ease of access to financing. This study recommends improving sharia financial education and optimizing marketing strategies so that BPRSs are more competitive and inclusive in serving the community
Hikmah Dalam Perspektif Pembinaan Hukum Islam
No full textThis study aims to examine the concept of wisdom in Islamic law and its implications for the formulation of fair and contextual law. The method used is normative juridical research with a conceptual approach and analysis of the main sources of Islamic law, such as the Qur'an, Hadith, and the thoughts of scholars. The results of the study show that the wisdom of Islamic law does not only refer to discretion, but also to the purpose of the law (maqāṣid al-sharī'ah) which emphasizes the interests of the community. The principle of wisdom plays a role in the flexibility of Islamic law so that it can be applied in accordance with the times without losing the essence of sharia. Therefore, in the development of Islamic law, an approach is needed that balances normative texts and social needs in order to create a more responsive and equitable legal system
Pro-Kontra Poligini Dalam Islam: Upaya Menemukan Titik Tengah
Get PDFThis study aims to analyze the debate on polygyny in Islam and to find a middle ground in its understanding. The method used is qualitative with a descriptive-analytical approach, through a literature review of classical and contemporary Islamic legal sources. The results show that polygyny in Islam has a sharia basis, but with strict conditions of justice. The pro opinion emphasizes the legitimacy of polygamy as part of Islamic teachings, while the counter party sees it as a practice that can harm women. In the modern context, reinterpretation is carried out to adapt this practice to the principles of justice and family welfare. This study confirms that a middle ground can be found by understanding polygamy as a conditional option and not as the main norm in marriage, so that it remains in accordance with the maqashid sharia which emphasizes justice and benefit
Konsep Politik Kenegaraan Dalam Islam: Studi Analisis Tentang Pemikiran Politik al-Ghazali
Get PDFThis study aims to analyze the concept of state politics in Islam based on the thought of al-Ghazali. The method used is qualitative with a descriptive-analytical approach, through a literature review of al-Ghazali's main works, especially Al-Tibr al-Masbuk and Ihya' Ulum al-Din, as well as other references that discuss his thoughts. The results of the study show that al-Ghazali views politics as an instrument for upholding justice and maintaining social order within the framework of sharia. He emphasizes the importance of a close relationship between religion and the state, where the leader must have moral legitimacy and be responsible for the welfare of the people. This study confirms that al-Ghazali's political thought remains relevant in the discourse of contemporary Islamic politics, especially in the context of leadership based on Islamic ethics and values