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KONVERSI HUTANG PIUTANG UANG MENJADI DAGING SAPI PADA MASYARAKAT DESA BICORONG KECAMATAN PAKONG KABUPATEN PAMEKASAN MADURA DALAM PERSPEKTIF HUKUM EKONOMI ISLAM
No full textHutang piutang merupakan kegiatan mu’amalah yang melibatkan ke dua belah pihak (kreditur dan debitur) yang mempunyai nilai-nilai sosial yang sangat tinggi tanpa ada unsur komersil, sehingga dapat diartikan bahwa hutang piutang adalah kegiatan transaksi pinjam-meminjam sejumlah uang antara kreditur dan debitur yang akan dikembalikan lagi barang yang sama atau barang yang semisal atau pada nilai riil saat pengembalian.
Dengan demikian, transaksi hutang piutang merupakan kegiatan sosial ekonomi tanpa adanya keuntungan yaitu sepeti adanya bunga dalam pengembaliannya, karena hal itu dilarang dalam Islam. Islam menjungjung nilai keadilan dan tidak boleh merugikan orang lain (kreitur dan debitur). Maka dari itu, perlu adanya sistem atau akad agar tidak ada yang dirugikan apalagi hutang dengan jangka waktu yang lama.
Jangka waktu memiliki arti penting terkait dengan perubahan nilai beli mata uang, maka dapat dipastikan jika hutang uang dengan waktu yang lama dalam hal pengembaliannya ada pihak yang dirugikan. Untuk menjaga nilai keadilan dan tidak ada yang dirugikan, masyarakat desa Bicorong membuat sebuah akad dalam kegiatan hutang piutang uang yaitu dengan mengkonversi hutang uang tersebut menjdi daging sapi
Pandangan Islam terhadap Akuntansi Syariah
Get PDFThis study aims to explain accounting thinking in a sharia perspective. This research is a library research, namely the study explains the concepts, theories and accounting principles in Islamic views. Data collection techniques are carried out by reading, reviewing and recording various literature or reading material that is in accordance with the subject. The results in this study are that the Shari'ah Accounting Paradigm is accounting that emphasizes the legal aspects and ethics of Islamic business. Shari'ah accounting leaned on the source of Islamic law, namely the Qur'an, Hadith, Fiqh (Qiyas, Ijtihad and IJMA). In the Islamic Shari'at Accountants, the presentation of its report is not just a means of determining the capital and measuring profits through the discharge of capital, but also presents a report that adheres to the rules contained in the Qur'an and Hadith, And can not violate forever, in other words reporting information according to the principles of Muamalah. A very important point to be introduced is that the application of shari'ah accounting based on the shari'ah paradigm is a part related to monotheism al-ibadah.Penelitian ini bertujuan untuk menjelaskan pemikiran akuntansi dalam perspektif syariah. Penelitian ini merupakan penelitian pustaka (library research) yaitu penelitian menjelaskan konsep, teori dan prinsip-prinsip akuntansi dalam pandangan Islam. Teknik pengumpulan data dilaksanakan dengan cara membaca, menelaah dan mencatat berbagai literatur atau bahan bacaan yang sesuai dengan pokok bahasan. Adapun hasil dalam penelitian ini adalah bahwa paradigma akuntansi syari'ah adalah akuntansi yang menekankan pada aspek hukum dan etika bisnis Islam. Akuntansi syari'ah bersandar pada sumber hukum Islam yaitu: al-Qur'an, Hadits, Fiqh (qiyas, ijtihad dan ijma'). Dalam akuntansi syari'at Islam, penyajian laporannya tidak hanya sekedar sarana untuk menentukan modal dan mengukur keuntungan melalui selisih modal, akan tetapi juga menyajikan laporan yang berpegang teguh kepada aturan-aturan (the rules) yang terdapat dalam al-Qur’an dan Hadits, dan tidak boleh melanggar selamanya, dengan kata lain melaporkan informasi sesuai dengan prinsip-prinsip muamalah. Suatu hal yang sangat penting untuk diperkenalkan adalah bahwa penerapan akuntansi syari'ah berdasarkan pada paradigma syari'ah merupakan bagian yang berhubungan dengan tauhid al-ibadah
MANAJEMEN INVESTASI DI BANK SYARI'AH
Get PDFAll business activities are always faced with two possibilities, namely the gain or loss so also in the investment world. Shari’ah banks as intermediary institutions that one of its functions is financing namely distribute financing to customers that is one of forms is fund investments with skim mudharabah the finance portfolio to the customer in one of its forms is a capital investment with skim mudaraba or Musharaka. Shari’ah banks in channeling funds face the greater risk because of dealing directly with the customer characteristics. Thus, Shari’ah Banks taking the precautionary principle (prudential banking) in distributing funds are the screening pattern on a prospective customer to avoid asymmetric information that can lead to moral hazard and adverse selection. The screening criteria using patterns 6A and 6C to minimize ris
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
Riba Dalam Perspektif Islam Dan Sejarah
Get PDFDiskursus riba telah lama diperbincangkan baik dalam tataran akademik maupun pada kitab-kitab klasik. Akan tetapi, hingga saat ini pengambilan riba masih saja terjadi diberbagai aktivitas, baik dalam aktivitas jual beli, hutang piutang, maupun transaksi-transaksi lainnya. Dalam mu'amalah (ekonomi Islam), riba tidak hanya dipandang sebagai hal yang haram untuk dilakukan, seperti yang telah dijelaskan dalam al-Qur'an pada empat tahap ayat riba, merupakan perbuatan yang tidak memiliki moralitas bagi pelaku riba. Pelarangan riba tidak hanya terjadi pada masa Islam, melainkan sebelum Islam menjadi agama, agama lain (Yahudi dan Nasrani) juga melarang pengambilan riba. Dengan demikian, riba membutuhkan penjelasan secara kongkrit baik dari segi legalitas dalam hukum Islam, sejarah, dampak dari pengambilan riba dan pandangan Islam terhadap riba
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