Al-Tahrir: Jurnal Pemikiran Islam
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Eksistensi DPS dalam Memoderasi Pengaruh Pembiayaan, Kinerja Keuangan dan Pengungkapan CSR pada Bank Umum Syariah di Indonesia
Get PDFThe research was conducted as motivated by previous research related to Corporate Social Responsibility (CSR). Previous researchfound mixed results seen from factors that influence the level of disclosure of CSR such as size, leverage, profitability (financial performance), board composition and ownership structure. The results of these findings is the space to do the test again to make the development or change in methodology. While the results of related research in Islamic banks are financing gap (lack). To the researchers intend to analyze whether the financial effect on the financial performance of Islamic banks as well as the extent to which the existence of the Syaria Supervisory Board moderating relationship. After that study also examines whether financial performance (profitability) affect the disclosure of CSR by entering the variable composition of the Council to moderate the relationship. Methodology that differentiates it from previous research, the supervisory board who previously used as a moderating variable became an independent variable by using Islamicity Disclosure Index and analysis tool using the Moderation Regression Analysis. The results showed no significant effect of financing, profitability and CSR Disclosure, and the role of DPS was also moderate the influence of the relationship between financing and profitability, but the Board of Commissioners did not moderate the influence of the relationship between profitability and CSR disclosur
Global Warming dan Carbon Trading Perspektif Fiqh
Get PDFDeveloped countries have contributed global emissions about 70%. They made Clean Development Mechanism (CDM) program as consequence of their responsibility. This program used Certified Emission Reduction (CER) mechanism as evidence of payment claim. With CER, efforts to reduce carbon emissions has been turned into a business that has environmental insight. This paper discusses those issues in fiqih perspective having purpose to establish cultural awareness about what and how the global warming and the carbon trading are. In one hand, this perspective will be more showed up when the carbon trading program is activated and requires mass mobilization to carry it out. This paper concluded that ratifying Kyoto’s protocol in fiqih view is a duty that must be obeyed by every person as an effort to eliminate the mad}arat for mankind. Diverting responsibility to decrease the global warming is categorized as akad ijarah so that the actor has gotten compensation (”˜iwadh). The money from carbon sale done by the trader is legally belong to him and categorized into ma>l zakawi> which its alms must be distributed
Perkembangan Bank Syariah PAsca UU 21 Tahun 2008
Get PDFIslamic banking system still grows continuously over time in various countries, including Indonesia. Although it was a bit late, if it was compared to another, Islamic banking system began to develop in Indonesia in the early 1990’s. At that time, Islamic banking, however, was still running with its all characteristics based on the rule without adequate law. Islamic banking began to be recognized legally as the legalization of UU Perbankan 1992, and it was followed by its deregulation in 1998, and Islamic banking in Indonesia finally got its full legality after legalization of UU Perbankan Syariah in 2008. UU Perbankan Syariah as a new law certainly has significance for the development of Islamic banking in Indonesia. Based on the BI statistics, Islamic banks, especially Bank Umum Syariah after legalization of UU Perbankan Syariah, has been growing significantly, among in the number of banks, total assets, and total financing. Unfortunately, the growth of PLS (profit and loss sharing) doesn’t occupy a significant position in total financing of Islamic banks, whereas PLS is core system in Islamic banking
Transformasi Akad Muamalah Klasik dalam Produk Perbankan Syariah
Get PDFBasically islamic banking products derived from classical mu ’amalah contracts as explained in many various books of Islamic law(kutub al-fiqh). Since such the contracts are not applicable in banking system, it is required many efforts to transform them into banking system. There were two forms of contract transformation, firstly modification of classical mu ’amalah contracts in limit sense. In this modus, they were modified to be applicable in banking context. These forms can be reflected at the applications of mud}a>rabah, musya>rakah, and mura>bah}ah in Syari ’ah banking. Secondly, creating new contracts derived from the classical m ’uamalah contracts, for examples the contract of musya>rakah mutana>qis}ah and al-ija>rah al-muntahiyah bi al-tamli>k. Both contracts have never been known in classical mu ’amalah contracts. In the opinion of some muslim scholars, some modified contracts in shari’ah banking are not appropriate the rules of mu ’amalah shar ’iyah, among them are the applications of mura>bah}ah, mud}a>rabah, and musya>rakah. The application of murabahah contract, for example, deemed the same as the loan with fixed rate of interest
Studi Efisiensi Perbankan Syariah di Kota Lhokseumawe dan Aceh Utara
Get PDFThe development of Islamic banking in Aceh should have get more attention because its existence is not only as complement of thenational banking system, but also as an attempt to fill the Islamic Shari ’a with the Islamic financial institutions. The issue becomes important to investigate since the efficiency of banking institutions urgently need to this performance. Thus, in this study, the efficiency of Islamic banking will be viewed from two aspects: Firstly, the ability of the bank in generating output, in this case the low cost of financing. Secondly, efficiency can also be observed by looking at the bank’s performance in minimizing the risk of financing. This study concluded that the main difficulty of Aceh Islamic banks is not the lack of cheap enough money so that the efficiency becomes less when it is compared with the required cost. However, the annual report shows that the assets of Islamic banks have developed positively and good. Likewise, the ratio of Non Performing Ratio (NPF) of Islamic banks is efficient. The study recommends enhancing the cheap fundraising (al-wadi <’ah) to increase the economic growth in the northern coastal area of Aceh
Metodologi Muslim Progresif dalam Memahami Pesan Sejati Al-Qur'an
No full textAl-Quran is interpreted in different ways and approaches. Progressive Muslims, for instance, pay attention to three themes, namely social justice, gender equality, and pluralism. They propose their arguments based on the fundamental understading from (alHijr/15:29, ÅžÄd/38:71, and al-Nahl/16:90), namely: (1) every human being has the same intrinsic glory, (2) the main mission of human presence in the world is to fight for and uphold justice for all mankind, and (3) human being must be doing good deeds and behave politely. Their approaches are: (a) critical engagement against the tradition, (b) multiple critique on modernity, c) a plurality of sources, and (d) self-positioning, beyond apologetics. Progressive Muslims have a hope to eliminate the uncertainty dilemma of Muslims, i.e between bound by tradition, and the need for responsive with the modernity
Strategi Implementasi Pengarusutamaan Gender Bidang Pendidikan Islam
Get PDFIslam encourages Moslems to seek for knowledge regardless the area boundary, age, and field of interest. However, the Islamic education in Indonesia has not been able to facilitate men and women to obtain equal education. This gender gap is found in the policy, management, and teaching institutions of Islamic education. This has an impact on learner output, his/her roles and responsibilities in society. Although the President Instruction No. 9/2000, which foreruns the implementation of gender mainstreaming in national development, has been implemented more than a decade, the policy is neither fully understood nor well implemented especially in the field of Islamic education. Gender mainstreaming is still questioned because a number of institutions and relevant parties have not shown serious responses yet to overcome gender gaps in such areas as policy making, management, and learning. Carrying out analytical study on the gender mainstreaming in Islamic education is, therefore, inevitable: i.e. whether or not it has been practiced based on the implementation guidelines of gender mainstreaming in the national development
Pendidikan Islam di Singapura
Get PDFThis article describes the development of Islamic education in Singapore, especially Madrasah al-Juneid al-Islamiyah. The problem: how is the development of curriculum in Madrasah alJuneid? and what are the future challenges this madrasah? To answer this problem, the amount of data collected through observation methods, interviews, and documentation. The data collected were analyzed by descriptive-qualitative. The results showed: first, the curriculum in Madrasah al-Juneid initially uncharged pure religion then expanded by adding a general lesson. In learning, study materials commonly used approach to integration with the teachings of Islam. Second, the madrasahs in Singapore face challenges in the future are not light, namely the world of work demands, the demands of quality, the challenge of Western lifestyles, and the accusations against Islam as a religion of terrorists. All these challenges must be responded by madrasah creative in developing a quality program that graduates could compete with graduate school; can fortify the modern-secular lifestyle, and can coexist peacefully in the midst of Singapore's plural society
Alternatif Tren Studi Qur'an di Indonesia
No full textOne of forces striking Qur ’anic studies in Indonesia is Qur ’anic textuality, which only able to reproduce debates around the issues of reconstruction of ulumul Qur’an in contemporary era. Furthermore, this trend seems to exclude another important issue on Qur ’anic studies in Indonesia, i.e. Qur’an in society. This paper aims to explore some alternative trends on the issues of Qur’an in society, arguing that the research subject of Qur ’anic studies in Indonesia should be humans, not Qur’an itself. Through this exploration, hopefully, research methodology and object of research on Qur ’anic studies increase with wide range of data and take important role in the shift of Islamic Studies in the world
Tafsir Tarbawi Sebagai Paradigma Qur'ani dalam Reformulasi Pendidikan Islam
No full textAs a complete way of life for of Muslims, the Qur’an gives guidelines about education, in addition to the theology and the law. The history of thought of Muslims presented several paradigms of interpretation of the Qur’an, rangefrom the strictfundamentalist to the liberal. Thisfact indicates that the demands of Muslims to the sciences of the Qur’an and the results of them always arouse throughout the history. Even the enthusiasts ofstudy the Qur’an in the contemporary era insist that the Qur’an gives the widespread possibilities of meanings and themes. Taking into account the contemporary demands to education, it does not matter with using any paradigm of interpretation, but the choice to use a thematic method (al-tafsir al”‘mawdu ”˜i) is the most appropriate choice. Thematic method will generate a thorough understanding of the concept of Islamic education, and this is the right way to establish the discipline of Qur ’anic educational exegesis (al-tafsir al-tarbawi). In essence, thinkers on Islamic education should continuously develop elaboration of the concept ofIslam which views human beings have the their potential to achieve the perfection by integrating the innate factors and the environmental ones