Rumah Jurnal Institut Agama Islam Negeri Kudus
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Disclosure of Corporate Social Responsibility in Sharia Banks in Southeast Asian Countries Based on AAOIFI Standards
Get PDFThis study aims to determine the effect of profitability, bank size, and age of Islamic banks on the disclosure of Corporate Social Responsibility on Islamic banks in Southeast Asian countries based on AAOIFI standards partially and simultaneously. The population used in this study are Islamic banks in Southeast Asian countries, including Brunei Darussalam, Indonesia, Malaysia, Singapore, Thailand, Vietnam, Myanmar, and the Philippines. The sampling technique was purposive sampling to obtain 18 sample Islamic banks with a total of 126 data. This study uses a quantitative method with panel data regression analysis with Eviews 10. The results of this study partially show that the profitability and size of Islamic banks are not significant in the disclosure of Corporate Social Responsibility. In contrast, the age of the bank has a positive and significant effect on corporate social responsibility disclosure. Simultaneously, profitability, bank size, and bank age significantly positively affect Islamic banks' Corporate Social Responsibility disclosure in Southeast Asian countries for 2014-2020. The implication of the findings of this study confirm that social activities in Islamic banks are activities that must be carried out and disclosed by Islamic banks so that the bank's financial performance does not influence the implementation and disclosure of social activities in Islamic bank
Mosque Financial Accountability and Transparency: A Community Perspective in Lamongan
Get PDFThe mosque is a place of worship that has a source of income that comes from the community. The lack of information regarding the accountability and transparency of mosque financial management is a problem that needs special attention for managers of mosque financial funds. This study discusses the accountability and transparency of mosque financial reports from the perspective of the Muslim community in Lamongan Regency. The subjects of this study include people of productive age, namely 15–64 years old, who are Muslims and active in congregation at the mosque. The data collection technique is to distribute data through a Google Form questionnaire and reinforce it with information from previous literature, journals, and books. The results of the study show that people's views regarding the financial accountability and transparency of mosques in Lamongan is vary. The mosque's accountability and transparency system in Lamongan is considered to be in accordance with ISAK 35. The mosque's financial administrators have carried out their duties honestly and responsibly, but not a few among the public say they still have doubts. Some of them also thought that there was no need to know about the mosque's finances because someone already took care of them
Ama:nati as a Non-Material Value of Accounting Practices
Get PDFThis study aims to find the value of local wisdom behind how students majoring in Islamic accounting from the Gorontalo tribe practice accounting. This study uses the Islamic paradigm. The approach chosen is Islamic ethnomethodology. The study results indicate that trust (Amanah) is a non-material value that is the leading spirit of Gorontalo ethnic students practicing accounting. The value of this mandate is reflected in the decisions of students who use educational assistance funds from the government to meet all needs related to supporting their education, such as buying books, paying for boarding houses, and laptops. In the culture of the Gorontalo people, this Amanah value is often advised by the elders through lumadu "openu de moputi tulalo, bo dila moputi baya". It means to be ashamed. The feeling of shame is one of them if the local community cannot maintain their mandate. In Islamic religious law, the value of trust is found in Surah an-Nisa verse 58
Laba Asuransi Jiwa Syariah Ditinjau dari Beban Klaim, Hasil Investasi, Underwriting, dan Inflasi
Get PDFThe profit-earning activity of an insurance company is important. Moreover, choosing a better variable can accurately assess the quality of the insurance company’s performance as illustrated by its profit. This study aims to empirically prove and interpret the effect of claim expenses, investment returns, underwriting, and inflation on profits. The population is a full Sharia life insurance company registered with the OJK for the 2016-2021 period, which was selected through purposive sampling and obtained from a sample of 30 annual financial reports. This research is quantitative research with a causality approach through hypothesis testing. The analysis was carried out through panel data regression analysis using EViews. The result of this study accepted one of the four hypotheses that investment returns affect sharia life insurance earnings. Conversely, claim expense, underwriting, and inflation do not affect sharia life insurance profits. Profit is a positive signal to influence outsiders’ assessment of the company’s performance. Proper management of funds can optimize sharia life insurance profits.
Tinjauan Hukum Islam terhadap Akad Istishna’ (Studi pada Jual Beli dan Pemasaran Usaha Mebel CV Dua Putra Jati Jepara)
Get PDFThe purpose of this research is to know the sales system and implementation of istishna’ contract in the furniture industry in du putra jati furniture jepara. This study uses a qualitative type of research with an emphasis on the results of data collection from the specified informants which are descriptive with the approach used is the Islamic economics approach and the phenomenological approach. This research was conducted at CV Dua Putra Jati Jepara city. Data collection methods include observation, interviews, and document review. Data analysis techniques used are data reduction, data presentation and verification. Informants and respondents from the study include the owner of the CV Dua Putra Jati Furniture Jepara, employees and customers. The results of this study indicate that the Furniture Industry sales system at CV Dua Putra Jati Furniture begins with receiving orders from consumers via telephone, SMS or WhatsApp with specifications determined by the buyer regarding the size, model and price agreement with the Down Payment (DP) payment system by the maker by 50 percent and the rest is paid off when the goods are finished in work. Products that have been completed in the work will be checked first before being delivered to consumers accompanied by a sales invoice (invoice). Implementation of the istishna’ contract in the sales system at CV Dua putra Jati Furniture Jepara has complied with the principles of buying and selling istishna’ contracts, ordering and payment systems made in accordance with the ordering and payment system in the istishna’ contract
Implementasi dan Eksistensi Khiyar (Studi Transaksi Jual Beli melalui Marketplace)
Get PDFThis research aims to analyze the implementation and existence of khiyar in buying and selling transactions through marketplaces. This study uses a qualitative approach with a descriptive analysis method. The results of this study indicate that in practice, buying and selling transactions through marketplaces have implemented khiyar. However, in terms of knowledge and literacy, both buyers and sellers have not fully understood khiyar. Some factors or obstacles that hinder the implementation of khiyar in buying and selling transactions through marketplaces include laziness, lengthy processes of product or fund returns, lack of socialization about religious knowledge, neglect of contractual obligations in buying and selling, and lack of awareness and empathy. The position of the concept of khiyar in modern times is relative. The existence of khiyar can be known through the position of the buying and selling contract. Khiyar is considered as a complementary condition, which means that the presence or absence of khiyar in the buying and selling contract does not affect the validity of the contract itself because khiyar cannot stand alone without the existence of the buying and selling contract as the main contract. However, khiyar is recommended as the best solution to strengthen the position of the contract, making it more ideal and achieving benefits for both parties involved in the transaction
Penetapan Metode Anuitas pada Pembiayaan Murabahah Bank Aceh Syariah Perspektif Asas Keadilan
Get PDFOne of the methods used to calculate margins on murabahah financing is using an annuity calculation system. There is a problem of taking large profits at the beginning of payment causing customers to complain, setting annuity margins is considered not to provide justice for customers. In this case the author wants to examine and analyze the determination of the annuity method in the financing of Bank Aceh Syariah in terms of the principle of justice. In this research, the type of research used is library research. Based on this research, it was concluded that the determination of the annuity method used by Bank Aceh Syariah in the category of fulfilling the principle of justice for the customer is injured because the application of the annuity method at Bank Aceh Syariah contains a pattern of principal installment payments that changes to be higher and determination of profits whose value changes to be small. In the concept of Islamic justice or contained in Law Number 21 of 2008 regarding the concept of justice explains that transactions between customers and banks must obtain a form of justice. In practice the application of the annuity method tends to be manipulative so that the disbursement procedure seems burdensome to the customer. The application of the customer annuity method will incur a loss when the customer wants to pay off at the beginning but does not get an installment discount. The sense of injustice in an annuity can be eliminated and then realized, namely by making a deduction on the installments for each customer who pays off obligations at the beginning of the transaction
Akad Mudharabah dan Relevansinya dengan Ayat Muamalah pada Transaksi Teknologi Finansial Syariah
Get PDFFinancial technology not only uses a conventional system but also uses a sharia system where one of the contracts is to use a mudharabah contract or the principle of profit sharing. The mudharabah contract itself is part of mu'amalah which of course when it comes to getting a strong argument according to sharia, it must be based on the verses of the Qur'an by understanding the interpretation, especially regarding the interpretation of the muamalah verse. This article aims to discuss the mudharabah contract and its relevance to modern conditions, namely transactions with Islamic financial technology based on the muamalah verse. The research method used is normative research with a qualitative approach. The results of this study are that the mudharabah contract is related to several verses of mu'amalah interpretation, namely Q.S Al-Baqarah: 278-280 and Q.S. An-Nisa: 29 which implies that muamalah transactions must avoid things that are forbidden, one of which is usury. The mudharabah contract is also one of the solutions in the sharia economic system so that transactions do not contain harm and falsehood and the parties in the transaction must like each other (an-tharadhin). The relevance of the Mudharabah Agreement with Modern Transactions is in Sharia Financial Technology where by using sharia principles it can lead to the benefit of the people and avoid harm
Computational Thinking in Solving Arithmetic Sequences Problems for Slow Learners: Single Subject Research
Get PDFThe importance of mathematical problem-solving skill shows that it is very important to develop it as an integrated part of learning mathematics process. However, some prior research results show that students' problem-solving skill is still relatively low, especially for slow learners. The students as slow learners require external stimulation or encouragement to help them to simplify complex problems into simple one. One of stimulations or encouragements is a computational thinking technique. The computational thinking technique in this research includes four principles namely decomposition, abstraction, pattern recognition, and algorithms. This research aims to determine the use of computational thinking for slow learners in solving problems related to arithmetic sequences. The method used in this research is single-subject research having two students as research subjects in one group. The data collection techniques include observation and students’ test results and the data analysis techniques used are within-conditions analysis and between-conditions analysis with an A-B research design. The A-B research design is one of designs in Single Subject Research (SSR) method, with A as the baseline phase and B as the intervention phase. The results show that in the baseline phase, the students receive a final score in the range of 20 to 30 and in the intervention phase, after being given a computational thinking technique as a treatment, students' final scores increase to the range of 50 to 60. This shows that there is positive effect using computational thinking technique for slow learners in solving arithmetic sequences problems. Pentingnya peran pemecahan masalah matematika menunjukkan perlunya mengembangkan kemampuan tersebut sebagai bagian integral dari pembelajaran matematika. Namun, beberapa hasil penelitian terdahulu menunjukkan bahwa kemampuan pemecahan masalah siswa masih terbilang rendah, terkhusus siswa lamban belajar. Keterbatasan siswa lamban belajar memerlukan rangsangan atau dorongan dari luar untuk membantu siswa lamban belajar menyederhanakan permasalahan yang kompleks menjadi beberapa masalah sederhana, seperti pendekatan berpikir komputasional. Pendekatan berpikir komputasi dalam penelitian ini mencakup empat prinsip, yakni dekomposisi, abstraksi, pengenalan pola dan algoritma. Penelitian ini bertujuan untuk mengetahui peran berpikir komputasi untuk siswa lamban belajar dalam menyelesaikan permasalahan terkait barisan aritmetika. Penelitian ini menggunakan metode Single Subject Research dimana subyek dalam penelitian ini adalah dua siswa dalam satu kelompok. Teknik pengumpulan data meliputi observasi dan hasil tes siswa. Teknik analisis data menggunakan analisis dalam kondisi dan analisis antar kondisi dengan desain penelitian A-B. Desain penelitian A-B merupakan salah satu desain dari Single Subject Research (SSR) dengan A sebagai fase baseline dan B sebagai fase intervensi. Hasil penelitian menunjukkan bahwa pada fase baseline, subjek mendapatkan skor akhir pada kisaran 20 hingga 30, dan pada fase intervensi, setelah diberikan perlakuan berupa pendekatan berpikir komputasi, skor akhir siswa meningkat menjadi dalam rentang 50 sampai 60. Hal ini menunjukkan bahwa penggunaan pendekatan berpikir komputasi berpengaruh positif terhadap pemecahan masalah siswa lamban belajar terkait barisan aritmatika
Gorontalo Tradition of Molobunga Yiliyala: Cultural and Islamic Law Perspectives
No full textThis study delves into the Gorontalo tradition of Molobunga Yiliyala, which pertains to the burial of the placenta, from both cultural and Islamic law perspectives. The cultural viewpoint is garnered through interviews with a customary leader, while the Islamic legal perspective is acquired through consultations with a religious figure. In addition to interviews, observations, and document analyses were employed as methodological tools. The research elucidates a symbiotic relationship between culture and religion, epitomized by the principal figures overseeing the Molobunga Yiliyala ritual: the Hulango (customary leader) and the Imamu or Hatibi (religious figure). Culturally, the Molobunga Yiliyala tradition is replete with profound symbolic meanings. This tradition is predicated on humanitarian considerations, as the Yiliyala (placenta) is recognized as a part of the human body deserving reverence. Consequently, it is ceremonially cleansed, shrouded, buried, and accompanied by post-burial prayers. Based on the perspective of maqâshid al-syari‘ah, the Molobunga Yiliyala ritual embodies an actionable manifestation of environmental cleanliness. The Molobunga Yiliyala is deemed sunnah or encouraged in alignment with Islamic jurisprudential principles. As a result, the tradition of Molobunga Yiliyala is categorized as a part of the ‘urf or customary practices within the epistemological paradigm of Islamic law. Each phase of the Molobunga Yiliyala ritual highlights the intricate acculturation of Islam with the indigenous Gorontalo culture