144 research outputs found
Benarkah Kita Murji’ah? Catatan atas Artikel Prof. Dr. Fauzan Saleh
No full textThis is a special note on the article written by Fauzan Saleh entitled Kita Masih Murji’ah: Mencari Akar Teologi Pemahaman Umat Islam Indonesia published in Tsaqafah Volume 7, No. 2, October 2009. The author notes that the article could plunge Muslims to the wrong conception. Fauzan begins his article on Caliph Uthman’s nepotism when designating Amr bin Ash as governor of Egypt, Mua’wiyah as governor of Sham and Sa’ad bin Abi Waqas as governor of Iraq and Persia. Further this article notes concerning the definition of Ahl al- Sunnah wa al-Jama’ah. In addition, the author sees Fauzan does not fully understand this concept. Thus, because he classified both Maturidist and Asy’arist only into this group, without explaining their true set of belief. Actually the truth about Ahl al-Sunnah wa al-Jama’ah is the groups who have unanimity in beliefs, traditions and the status of Prophet Muhammad (Peace be upon him) and the the very righteous people among Muslims in Islam. They are the prophet’s companions and Tabi’in (followers), and the schoolars who followed their guidance, and their way in terms of faith, words, and deeds until the Day of Judgment. From this point of view, the criticism persists about the actors a great sin whereby this article parsed differences between Ahlusunah and Murji’ah. According to the author, Fauzan has been on failure when he drew a hasty conclusion at the similarity belief of Murji’ah and Ahlusunah, whereas Ahlusunah’s creed is just a continuation of Murji’ah’s. As clearly written in Fauzan’s conclusions of the article, despite Murji’ah creed is no longer known at this time, but this concept still remains sustainable in Islamic theology.</p
APPLICATION OF SHARIA ACCOUNTING IN MURABAHAH AND MUDHARABAH FINANCING AT BMT FAUZAN AZHIIMA PAREPARE
No full textSharia accounting is an emerging area within accounting studies that is founded on truth values based on Islamic law. It is governed by PSAK, which is developed and published by the Financial Accounting Standards Council. The numerous opinions regarding sharia financial institutions not yet fully implementing sharia accounting in accordance with PSAK motivated the author to delve deeper into the application of accounting at BMT Fauzan Azhiima Parepare, particularly in the areas of murabahah and mudharabah financing.
This research adopts a qualitative approach, utilizing field research methods, and primary data collection through observation and interviews. The study was conducted at BMT Fauzan Azhiima Parepare, involving in-depth interviews with seven informants.
The findings of this research indicate that (1) the implementation of sharia accounting at BMT Fauzan Azhiima Parepare is reflected in its financial statements and the execution of its murabahah and mudharabah programs, which are in line with the recognition, measurement, presentation, and disclosure of transactions as prescribed by PSAK. (2) Sharia accounting appears to positively impact BMT Fauzan Azhiima Parepare by facilitating its ability to assess sharia financial positions regarding existing programs or transactions. Margins and profit-sharing are negotiated based on agreements between both parties, ensuring that each transaction aligns with the capabilities and needs of BMT Fauzan Azhiima Parepare’s customers.Akuntansi syariah adalah bidang baru dalam studi akuntansi yang berlandaskan nilai-nilai kebenaran sesuai hukum Islam. Akuntansi syariah diatur dalam PSAK, yang disusun dan diterbitkan oleh Dewan Standar Akuntansi Keuangan. Banyaknya pandangan mengenai lembaga keuangan syariah yang belum menerapkan akuntansi syariah sesuai dengan PSAK menjadi salah satu alasan bagi penulis untuk melakukan kajian lebih mendalam mengenai penerapan akuntansi di BMT Fauzan Azhiima Parepare, khususnya dalam pembiayaan murabahah dan mudharabah.
Penelitian ini menggunakan pendekatan kualitatif, dengan metode penelitian lapangan dan pengumpulan data primer melalui observasi dan wawancara. Penelitian dilakukan di BMT Fauzan Azhiima Parepare dengan melakukan wawancara mendalam terhadap 7 informan.
Hasil penelitian menunjukkan bahwa (1) Penerapan akuntansi syariah di BMT Fauzan Azhiima Parepare dijelaskan dalam laporan keuangan secara formal dan melaksanakan program murabahah serta mudharabah, yang dapat dikatakan sesuai dengan pengakuan, pengukuran, penyajian, dan pengungkapan transaksi berdasarkan PSAK. (2) Akuntansi syariah tampaknya memberikan dampak pada BMT Fauzan Azhiima Parepare itu sendiri, yaitu dalam memudahkan BMT untuk melihat posisi keuangan syariah terkait program atau transaksi yang ada. Margin dan bagi hasil dibahas melalui hasil kesepakatan antara kedua belah pihak, sehingga setiap transaksi diharapkan sesuai dengan kemampuan dan kebutuhan pelanggan BMT Fauzan Azhiima Parepare
Aplikasi Konsep Mantuq dan Mafhum Pada Ayat-ayat Pidana Pembunuhan Dalam AL-Qur'an dan KUHP
No full textIslam sebagai ajaran paripurna mengatur struktur interaktif antara manusia dengan Allah, manusia dengan sesama dan lingkungan sekitarnya. Berlaku pula dalam hal ini hukum pidana yang mengatur beragam bentuk pelanggaran serta sanksi-sanksinya. Indonesia sebagai negara berpenduduk muslim terbanyak di dunia masih belum mengakomodir ranah pidana Islam pada tata hukum nasionalnya. Adanya upaya pembaharuan Kitab Undang-Undang Hukum Pidana (KUHP) di Indonesia menegaskan perlunya perubahan. Kajian ini menelaah secara khusus ayat-ayat pidana pembunuhan dalam Al-Quran melalui konsep pemaknaan dalam teori maná¹Å«q dan mafhÅ«m yang selanjutnya disandingkan dengan pemaknaan pasal-pasal pidana pembunuhan dalam KUHP. Penelitian ini ditelaah secara deskriptif-kualitatif dengan menganalisa literatur pustaka terkait dengan kajian yang diteliti. Studi ini menunjukkan bahwa secara substantif antara Islam dengan KUHP memiliki perbedaan: (1) Islam membagi kategori pembunuhan menjadi sengaja, semi sengaja, dan tersalah; dan (2) KUHP membagi secara general menjadi sengaja dan tersalah, hanya saja sengaja di sini terdiri dari sengaja dan sengaja dengan rencana. Akan tetapi, KUHP masih belum menjelaskan detail maksud dan perbedaan dari sengaja dan sengaja dengan rencana.Kata Kunci: Maná¹Å«q dan MafhÅ«m; Ayat-Ayat Pidana, KUH
Legalitas Nikah Sirrî Ditinjau Dari Kaidah Fikih
No full textUnrecorded marriage becomes legal issues in Indonesia after the government has obliged that marriage must be registered with the Registrar of Marriage Officers or the Office of Religious Affairs. The propnents of this marriage maintain that such marriage is considered valid and legal under Islamic law, although it is not admitted by the state law. The objective of this research is to discuss the legal problems of unrecorded marriage in Islamic law in the Indonesian context and to understand the changes of legal status of unrecorded marriage from the perspective of Islamic legal maxim. The methodology used in this research is descriptive-qualitative analysis. This study shows that according to the perspective of Islamic legal maxim, unrecorded marriage is not restricted but it may fall under the category of forbidden. It is because there are many deviations in a marriage when it is not registered. Thus, this could harm the family lived in the future.Pasca pemerintah mengeluarkan kebijakan untuk mewajibkan pencatatan nikah di hadapan Kantor Urusan Agama (KUA)/Petugas Pencatat Nikah (PPN), nikah Sirrî menjadi isu hukum yang hangat di Indonesia. Permasalahan ini muncul sebagai bagian dari pemahaman masyarakat bahwa pernikahan mereka dianggap valid dan sah secara agama (hukum Islam) namun ‘illegal’ secara hukum positif. Studi ini berusaha untuk mendiskusikan legalitas nikah sirrî dalam hukum islam di Indonesia sekaligus untuk memahami probabilitas perubahan hukum nikah sirrî melalui Kaidah Fikih. Penelitian ini menggunakan analisa deskriptif-kualitatif melalui studi literatur. Hasil dari studi ini adalah dimungkinkannya perubahan hukum nikah sirrî dari yang sebelumnya boleh menjadi haram. Ini berdasarkan fakta banyaknya penyimpangan wewenang pernikahan yang tidak tercatat yang merugikan kehidupan keluarga di masa yang akan datang.</jats:p
IMPLEMENTASI KURIKULIJM 2013 PADA MATA PEI.AJARAN AQIDAH AKIII.AK DI MADRASAH AI,IYAH MIIHAMMADIYAH 4 BITON SIMAN PONOROGO
No full textBerdasarkan tujuan pendidikan yang tetuang dalam Undarg-Undang Republik
Indonesia nomor 20 tahur 2003 tentang Sistem Pendidikan Nasional, pemerintah
dengan serius berusaha meningkatkan mengenai kualitas manusia Indonesia yang
harus dikembangkan oleh setiap sah.ran pendidikan. Tujuan pendidikan nasional itu
merupakan numrsan mengenai kualitas manusia Indonesia yarg harus dikembangkan
oleh setiap satun pendidikan. Pembelajaran Tematiklntegratif yang ditempkan
sebagai wujud implementasi Kurikulum 2013 menunbuhkan harapan agar
pembelajaraa sehingga berlangsrmg dalam suasaftr menyenangkan dar, enjoy- Dalam
pembelajaran ini, gruu menlajikan materi secara kontekshral berdasarkan lingkrmgan
alam sehingga pembelajaran menjadi cukup bermakna. Siswa bisa berada dalam
kegembiraan berenang-renarg dalam ilmu, bisa mengembangkan kreativitasryra, dan
bisa mengambil hiknah dad setiap pembelajaran sehingga peserta didik dapat
mengasah potensi dirinla seca.ra utuh dan menyehuuh: kognitif, psikomotorik, dan
afeltif.
MA Muhammadi)ah 4 Beton Siman Ponorogo adalah salah satu madrasah yang
ada di Ponorogo. Madrasah yang beralamatkan di Jalan Noyorono No. 25 Beton
Siman Ponorogo ini adalah salah satu madrasah yang sudah menerapkan Kurikulum
2013. Tujuan dari penelitian ini adalah Implementasi Kurikulum 2013 pada mata
pelajaran Aqidah Akhlak, unhrk mengehhui upala guu dan madrasah dalam rangka
mengimplementasikan Kuikulum 2013 pada mata pelajaran Aqidah Akhlak dan
menjelaskan kendala dan solusi dalam implementasi Kurikulum 2013 pada mata
pelajaran Aqidah Akhlak di MA Muhammadi)ah 4 Beton Siman Ponorogo
Jenis penelitian ini menggunakan penelitian kualitatif. Dan pengumpulan
datanya dilakukan dengan metode inteNew, observasi, dan dokumentasi. Analisis
yang digrurakan adalah analisis kualitatif non statistik dengan analisis deshiptif
sebagai penlajian dahnya.
Dalam rangka meningkatkan mutu pendidikan terutama pelaksanaan kurikulum
2013 semua stakeholder di madrasah harus saling kerjasama mulai dari perencanaan
sampai pada evaluasi dan juga pengembangan potensi peserta didik utuk menjadi
pribadi beryerilaku baik yarg mencerminkaa budala dan karakter ba.rrgsa. Dari hasil
analisis dibuktikan bahwa Implemenhsi Kruikulum 2013 sebagian besar berjalan
dengan baik dan cukup bagus meskipun ada hambatan dan kekruangan.
Kata kunci : Implementasi Kurikulum 2013, Aqidah Akhlak, Madrasah Alila
A study of the level of job satisfaction among the employees of Malaysian Mosaics Berhad, Petaling Jaya / Mohamad Fauzan Abas
No full textThe main purpose of this study is to explore the relationships among satisfaction with supervisor, compensation, co-workers and company management to job satisfaction. Based upon the research findings, suggestions and also recommendations would be offered. This study is accomplished with the process of literature analysis and questionnaires that have been distributed to 50 respondents that worked in Malaysian Mosaics Berhad. Based on the literature analysis from data of first hand and second hand, it helps to offer fundamental and theoretical guidelines for this research to be conducted and conclude Descriptive Research has been adopted for this research, primary data and secondary data are used in finding the data in doing the research. Apart from that, questionnaire that consist of 16 questions were distributed to the respondent while adopting the convenience sampling in getting the respondents.
The relevant steps are used for investigation on the current level of job satisfaction among the employees of Malaysian Mosaics Berhad. Finally, the author will use SPSS to analyze data in order to answer the research objective that have been established as it will analyse the data and help give in depth answer on the research objective. Lastly, the research is concluded with the relevant answer in order to improve the level of job satisfaction level of the employees of job satisfaction
POTRET KEMISKINAN DI KARANGSOGA DALAM BEKISAR MERAH: Analisis Strukturalisme Genetik
No full textAbstract
Nur Fauzan Ahmad. 2004. The Karangsoga’s Poverty Picture in Berkisar Merah (Genetic Structuralism Analysis). Nusa Vol. 2 No. 3/September 2007 ( ). This text try to discuss simply about sociology theory with literature sociology approach, especially genetic structuralism in Berkisar Merah, a novel by Ahmad Tohari. The background knowledge in Berkisar Merah is author react to the citizen as a response from social situation development at that time (about 1960). With genetic structuralism method application, it could be know vision du mone (the vision of life) of Ahmad Tohari in the form of careness and sideness to defend “wong cilik” which have been degraded as a result from development unjustness. The Javanese Moslem color, Karangsoga village like ngalah, nrima ing pandum, urip mung saderma nunut, manungsa mung saderma ngalkoni can not be separated from the author’s background. Tohari also criticize about morality decline as a result from development and human economy greed by corruption and collusion practices.
Key words: sociology, structuralism, genetic, vision, life, set of problem, social
Reposition of Ta’zir and Ta’wid on Moral Hazard Behavior in Islamic Banking in Indonesia
No full textIntroduction to The Problem: The use of ta’zir and ta’wid in dealing with moral hazards in Islamic banking has been legalized through Bank Indonesia Regulation Number 7/46/PBI/2005 and DSN-MUI Fatwa Number 17/DSN-MUI/IX/2000. However, some scholars do not justify these policies because they are contrary to sharia rules.Purpose/Objective: This research aims to reposition ta’zir and ta’wid in dealing with moral hazard behavior. The repositioning in this context is to look for alternative ways to deal with customer moral hazard behavior.Design/Methodology/Approach: This is qualitative research involving secondary data arranged in an inductive-descriptive manner. It is also associated with a case study to obtain a complete picture of ta’zir and ta’wid in preventing moral hazards in Islamic banking. The data collected were analyzed through the stages of (1) data collection, (2) data reduction, (3) data display, and (4) conclusion/verification.Findings: Based on the results, the repositioning of ta’zir and ta’wid is necessary because, presently, its implementation contains elements of usury, which Islam forbids. Therefore, the proposed form enables customers to pay back debt in two or three installments without increasing its value in one payment. This policy enables customers whose late payment is not due to force majeure but an element of intent or bad faith.Paper Type: Research Article
Mapping of floating solar PV technical and economic potential in Indonesia
No full textIndonesia has recently made a target to shift to more sustainable and renewable energy sources through its energy transition commitment to achieve net zero emissions by 2060. It is widely reported in various literature that the country has significant solar energy potential. At the moment of writing, the current solar PV in construction, potentially the largest in Indonesia, is the Cirata floating solar PV project with an installed capacity of 145 MWp. This study shows that the technical potential of floating solar PV in Indonesia is 33 GWp at 5% water occupancy. Meanwhile, this study finds that the economic potential of floating solar is significantly lower than its technical potential, with only 6.4 GWp at 5% water occupancy. There are various support schemes to increase the economic potential of floating solar in Indonesia. The FSPV can become an alternative solution to renewable energy sources for Indonesia’s energy transition plan. In addition, a potential scenario is provided in this study to achieve the energy transition in Indonesia.Electrical Engineering | Sustainable Energy Technolog
- …
