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Penelitian
Tanggal Publikasi: 30 Sep 2017
MASLAHAH PERFORMA (MaP) Sistem Manajemen Kinerja Berbasis Maslahah
Buku ini menjelaskan bahwa konsep mas}lah}ah d}aru>riyah yang terdiri dari terjaga dan terpeliharanya agama (h}ifz}u ‘ala al-di>n), terjaga dan terpeliharanya jiwa (h}ifz}u ‘ala al-nafs), terjaga dan terpeliharanya keturunan (h}ifz}u ‘ala al-nasl), terjaga dan terpeliharanya akal (h}ifz}u ‘ala al-‘aql) dan terjaga dan terpeliharanya harta (h}ifz}u ‘ala al-ma>l), dapat dijadikan dasar bagi pengembangan sistem manajemen kinerja organisasi. Secara akademis, buku ini mendukung pendapat beberapa peneliti yaitu Sen (1992), Mubyarto (1997), Gardiner (2002), Swasono (2003) dan Chapra (2007) yang menyatakan bahwa etika, moral dan akuntabilitas sosial memegang peranan penting bagi kelanggengan pembangunan ekonomi. Kandungan buku menjelaskan bahwa etika, moral, akuntabilitas sosial adalah fondasi kemaslahatan. Adapun kelanggengan kemanfaatan organisasi di dunia dan akhirat merupakan indikator tercapainya kinerja kemaslahatan organisasi. Pencapaian di atas dapat terwujud dengan menyelaraskan pengelolaan organisasi terhadap tugas manusia sebagai khalifah Allah di bumi (Bung Hatta dalam Swasono, 1992), Khan (1994), Chapra (2007).
Penelitian
Tanggal Publikasi: 27 Sep 2017
Halal Industry Research and Its Future Direction
Halal industry has attracted global attention from business stakeholders from aroundthe world for its vast growth. The term of “halal‖ means ―permissible‖ or ―allowed‖. Halal refers to the whole procedure in any products, activities and businesses. There is an urge to have an understanding and implementation on halal concept. Halal industries nowadays not only refer to food and Islamic financial sectors but it also encompasses cosmetics, tourism, logistics, and so forth. This paper attempts to review the development of researches in halal industry, and the findings on halal certification and those three biggest industries in halal market
Penelitian
Tanggal Publikasi: 27 Sep 2017
Halal Industry Research and Its Future Direction
Halal industry has attracted global attention from business stakeholders from aroundthe world for its vast growth. The term of “halal‖ means―permissible‖ or―allowed‖. Halal refers to the whole procedure in any products, activities and businesses. There is an urge to have an understanding and implementation on halal concept. Halal industries nowadays not only refer to food and Islamic financial sectors but it also encompasses cosmetics, tourism, logistics, and so forth. This paper attempts to review the development of researches in halal industry, and the findings on halal certification and those three biggest industries in halal market.
Penelitian
Tanggal Publikasi: 7 Sep 2017
PENILAIAN SKIM SEWA MENYEWA DAN SKIM PINJAMAN DALAM DANA TALANGAN HAJI DI INDONESIA: SUATU KERANGKA KONSEPTUAL
Perbankan syariah adalah institusi yang memberikan layanan kepada masyarakat baik melalui penghimpunan dana (investasi), penyaluran dana (pembiayaan) dan jasa perbankan lainnya yang berdasarkan syariat Islam. Dalam menyalurkan dana, antara produk yang ditawarkan adalah pembiayaan talangan haji dengan skim sewa menyewa (ijarah) dan skim pinjaman (qardh). Makalah ini bertumpu kepada pembahasan kedua akad tersebut, dimana produk talangan haji yang bersumber dari fatwa Dewan Syariah Nasional (DSN) Majelis Ulama Indonesia (MUI) No. 29/DSN-MUI/VI/2002 menuai perbedaan pendapat dari banyak ulama kontemporer di Indonesia. Hasil kajian dijangka dapat menghasilkan kerangka konseptual berkaitan kesesuaian penggabungan antara akad qardh dan ijarah yang difatwakan oleh DSN MUI dengan pendapat para ulama baik ulama klasik maupun ulama kontemporer di Indonesia.
Penelitian
Tanggal Publikasi: 17 Agt 2017
Kontribusi Abdullah bin Nuh dalam Pengembangan Pendidikan Islam di Cianjur, Sukabumi dan Bogor, Jawa Barat.
the spread of Islam in West Java region in the second period was done by the scholars who studied in the Middle East especially Saudi Arabia and Egypt. One of the spreaders of Islam in the West Java region especially in Cianjur, Sukabumi and Bogor is KH. Abdullah bin Noah. He has kemamampuan in the field of da'wah, journalist, educator, soldier, historian, Writer, and an Islamic Thinker. This article will examine how his contribution in the field of Islamic studies in the area of Cianjur, Sukabumi and Bogor. The Thought Of KH. Abdullah bin Noah about the concept of education contained in the 18 books he wrote include translation entitled ' Minhaj al ' Abidin ' of Priest Ghozali. The real leadership of the Islamic education form KH. Abdullah Ibn Nuh was marked by the establishment of the YIC (Foundation Islamic Centre) based in Bogor with a focus on education and Dawah of Islam.
Penelitian
Tanggal Publikasi: 14 Agt 2017
Maqashid Al-Shari’ah-based performance measurement for the halal industry
Purpose
The halal industry is one of the most growing industries in the world. It refers to the industry in line with Islamic principles and requirements. The emergence of this industry aims to fulfil the requirement of Islamic-compliant products and services. Surprisingly, the industry has been growing in both Muslim and non-Muslim countries. Assessing the performance of the industry will be notable for ensuring that it obtains its objectives. The proper performance measurement should highlight business perspectives and religious aspects. This study aims to explore the current issues and challenges in developing Maqashid Al-Shari’ah-based performance measurement in the halal industry.
Design/methodology/approach
This is a qualitative research using in-depth interviews, and uses content analysis to interpret and explain the interview result. Interviews were conducted with experts in Maqashid Al-Shari’ah and Islamic capital markets.
Findings
The existence of the concept of Maqashid Al-Shari’ah is to create maslahah for all human beings. The development of Maqashid Al-Shari’ah performance measurement for the business is very important. It has only been developed for Islamic financial industry. Unfortunately, it is found that the development of Maqashid Al-Shari’ah performance measurement has not been carried out comprehensively in non-financial industry. The main issue is the absence of the applicable measurements. Therefore, collective decision is required to develop the appropriate measurements.
Practical implications
There is a necessity for regulator to produce standards on Maqashid Al-Shari’ah-based performance measurement. The government policy plays an important role in the development and implementation of Maqashid Al-Shari’ah -based measurement index.
Originality/value
This paper highlights the issue of the development of Maqashid Al-Shari’ah -based performance measurement in halal business and commerce which has not much discussed in prior studies.
Penelitian
Tanggal Publikasi: 14 Agt 2017
Maqasid Al-Shari'ah-based performance measurement for Halal industry
Purpose – Halal industry is one of the most growing industries in the world. It refers to the industry in line with Islamic principles and requirements. The emergence of this industry aims to fulfil the need of Islamic compliance products and services. Surprisingly, the industry has been growing in both muslim and non-muslim countries. Assessing the performance of the industry would be notable to ensure that it obtains its objectives. The proper performance measurement should highlight business perspective and religious aspects. This research aims to explore the current issues and challenges in developing maqashid al-shari’ah- based performance measurement in halal industry. Design/methodology/approach – This is a qualitative research using in depth interviews. This research employs content analysis to interpret and explain the interview result. Interviews were conducted with the experts in maqashid al-shari’ah and Islamic capital markets. Findings –The existence of the concept of maqasid al-shari’ah is to create maslahah for all human being. The development of maqasid al-shari’ah performance measurement for the business is very important. It has only been developed for Islamic financial industry. Unfortunately, it is found that the development of maqasid al-shari’ah performance measurement has not been carried out comprehensively in non-financial industry. The main issue is the absence of the applicable measurements. Therefore, collective decision is required to develop the appropriate measurements. Practical implications – There is a necessity for regulator to produce standards on maqasid al shari’ah-based performance measurement. The government policy plays important role in the the development and implementation of maqasid al-shari’ah-based measurement index. Originality/value – This paper highlights the issue of the development of maqasid alshari’ah-based performance measurement in halal business and commerce which has not much discussed in prior studie
Penelitian
Tanggal Publikasi: 3 Agt 2017
Determinants of liquidity risk in Islamic banks
This research analyzes the determinants of liquidity risk in Islamic banks by using a comprehensive model that incorporates several variables that impact the liquidity of Islamic banks. A panel data analysis is conducted on a sample of 42 Islamic banks from 15 countries between 2007 and 2014. The results show a negative correlation between liquidity risk and cash ratio, as the cash balance can be used to meet any demands for liquidity from the bank’s customers. There is negative correlation between liquidity risk and securities held by the bank, since banks which need liquidity can sell these assets to meet any liquidity shortages they face. Bank size also has a negative relationship with liquidity risk, as larger banks tend to have more stability and customers feel safer dealing with large banks. Bank’s equity also has a negative correlation with liquidity risk, as equity is a more stable source of funding for banks, a higher ratio of equity lowers liquidity risk. On the other hand, there is a positive relationship with high profit assets, as banks shift their portfolio towards more profitable assets in order to increase their earnings, they face greater liquidity risk, a positive relationship also exists with bad finance provision. Additionally, the findings demonstrate that the relationship between bank size and liquidity risk is not linear.
Penelitian
Tanggal Publikasi: 18 Jul 2017
Haram Wealth in Contemporary Muamalah
This book was released on 2017-03-18 with total page 603 pages. Available in PDF, EPUB and Kindle. Book excerpt: The original versions titled “Harta Haram Muamalat Kontemporer (HHMK)” by Dr. Erwandi Tarmizi, Lc MA has been printed for up to 15 times (March 2017) that produce over than 60.000 copies. Currently this book became a reference in many Islamic studies like radios and television talk show (Indonesia and Malaysia), academia, government, financial institutions and various business communities. This book is the most comprehensive compilation of Indonesia's contemporary fiqh (Islamic Law) that regularly updated with any new business issues. This book is intended to give solutions to maaliyah problems. It provides explanations about forbidden transaction (haram) which are commonly occurred in financial and nonfinancial institutions. Case related to home loan, leasing, pawn shops, credit card, L/C, cheque, stock, bond, short selling, buy on margin, murabahah, mudharabah, loan for pilgrimage purpose, bribery and corruption. Author explores more about forbidden marketing schema such as: MLM (multi level marketing), online trading, promotion, discount, advertisement, and selling the haram products with such as: gelatine, alcohol, formalin, etc. All Those maaliyah problems are resolved scientifically based on Al Qur'an and As Sunnah in this book. Statements (fatwa) from national and international Islamic fiqh council and opinions from scholars that are relevant to the problems are also exposed in order to allow the readers to make comparison. In addition, this book offers Islamic means to make an forbidden (haram) transaction to become permissible. Finally, through chapters in this book, author of this book encourages moslems to purify their wealth from haram transaction.
Penelitian
Tanggal Publikasi: 11 Jul 2017
Developing a Model for Corporate Governance and Conflict of Interest Deterrence in Shari’ahbased Cooperatives
Different from a conventional cooperative, a Shari’ah-based cooperative observes Shari’ah principles. As these cooperatives offers Islamic financial products and involves in Shari’ah compliant investment, they are bound to observe Shari’ah governance structure, transparency, disclosure of information and strict compliance with Shari’ah principles. Compliance with the Shari’ah principles will strengthen public confidence in the credibility of the system of the Islamic Muamalat particularly in the cooperative movement. Due to the infancy of Shari’ahbased cooperative industry that needs for proper governance measures, this paper aims to discuss corporate governance in Shari’ah-based cooperatives in the attempt to propose a model for resolving stakeholders’ conflicts of interest
Penelitian
Tanggal Publikasi: 9 Jun 2017
Unleashing the potential of cash 'waqf
Waqf (an Islamic endowment of property to be held in trust and used for a charitable, or religious purpose; or a Muslim religious or charitable foundation created by an
endowed trust fund) has a long history in Islam. It has played — and, in many cases, continues to play — a pivotal role in the
advancement of socio-economic well-being of the Muslim community. Many phenomenal architectural relics and public infrastructures, all over the world, from the Atlantic to the Pacific, throughout the centuries, were funded by waqf. AlAzhar University in Egypt, University of Cordova in Spain and Al-Noori Hospital in Damascus, to name a few, are among the public projects financed by waqf funds. Some waqf institutions have survived for more than a millennium.
Despite its phenomenal achievements, the management of waqf also experienced
failures
Penelitian
Tanggal Publikasi: 1 Jun 2017
Urgensi Fiqih Nadzar Dalam Proses Pernikahan
The least knowledge of fiqh in Islam resulted in many people who violate it. such as marriage issues. many people do not know about fiqh in the marriage process. So many who do wrong before marriage with courtship or free sex that is prohibited in Islamic law is prohibited.in Islamic law one of the processes in marriage is to see (nadzar) the prospective wife or husband. Seeing a potential wife or husband to be one cause to achieve happiness in the family. Prophet Muhammad advised his followers to see his future wife, so do not regret after married.
Penelitian
Tanggal Publikasi: 10 Apr 2017
Unveiling IASB standardization projects and its influence on the position of Takaful Industry in Indonesia
Purpose – This paper aims to explore the alignments of the Takaful industry between the Islamic and the IFRS requirement and the subsequent social and political consequences.
Design/methodology/approach – Meta analysis of thorough examination of 1* to 4* relevant peer-reviewed journals in the academic journal guide 2015 of the Association of Business School from the period when first IFRS was issued in 2005 to 2012 and where Indonesia declared to fully adopt IFRS. The examination also includes some other appropriate Indonesian and Islamic accounting publications. The paper employs comparative analysis between IFRS, AAOIFI and the financial reporting standards practiced by Takaful industry to examine the hindrance towards the standardization process.
Findings – It is shown that the literatures emphasis not only on the technical matters related to financial reporting standardization but also on the complex arrangement in different country settings. Learning from Indonesian experience, the literatures suggests that neoliberalism is piercing through different parts of economic and political setting of the country’s infrastructural powers leading up to the influence of financial reporting standardization process.
Originality/Value- The paper contributes to the existing ontological arguments whether the Takaful industry is a mere business entity that has no specific requirements for financial reporting standards.
Penelitian
Tanggal Publikasi: 10 Apr 2017
Unveiling IASB standardization projects and its influence on the position of Takaful Industry in Indonesia
Purpose
This paper aims to explore the alignments of the Takaful industry between the Islamic and the International Financial Reporting Standards (IFRS) requirement and the subsequent social and political consequences.
Design/methodology/approach
Meta-analysis of thorough examination of 1* to 4* relevant peer-reviewed journals in the academic journal guide 2015 of the Association of Business School from the period when first IFRS was issued in 2005 to 2012 and where Indonesia declared to fully adopt IFRS. The examination also includes some other appropriate Indonesian and Islamic accounting publications. The paper employs comparative analysis between IFRS, Auditing Organization for Islamic Financial Institution and the financial reporting standards practiced by Takaful industry to examine the hindrance towards the standardization process.
Findings
It is shown that the literature emphasis not only on the technical matters related to financial reporting standardization but also on the complex arrangement in different country settings. Learning from Indonesian experience, the literature suggests that neo-liberalism is piercing through different parts of economic and political setting of the country’s infrastructural powers leading up to the influence of financial reporting standardization process.
Originality/value
The paper contributes to the existing ontological arguments whether the Takaful industry is a mere business entity that has no specific requirements for financial reporting standards.
Penelitian
Tanggal Publikasi: 31 Mar 2017
Tawarruq: The New Kid in Islamic Banking.
the authorities however, need to put certain parameters and limitations in the use concept
Penelitian
Tanggal Publikasi: 8 Feb 2017
Human Capital Competitiveness in ASEAN Economic Community (AEC): The Role of Regulation, Indonesia Experiences
The AEC is an economic integration between ASEAN countries with the creation of a free market generally in the context of capital, goods and services and labor. The AEC opens the gate for all countries to invest and have better mutual cooperation. Indonesia experienced a big leap from 50 to 37 in the World Economic Forum (WEF) competitiveness ranking. As the largest population in the ASEAN, Indonesia must work harder to compete with the advanced educated labor force from Singapore, Malaysia and Thailand. Some challenges to develop the human capital. The problems that exist in the context of human resources and labor in Indonesia today such as lack of expertise, low education, inadequate facilities, low competitiveness, unemployment, imbalance salaries, low productivity and many others, but these problems do not make Indonesia retreat and avoiding the free market competition. MEA 2015 should not lead Indonesian labor plunged in their own home, but MEA expected to drive Indonesian workers able to exchange experiences and advance skill from other countries
Penelitian
Tanggal Publikasi: 1 Jan 2017
Kontribusi Lembaga Zakat Terhadap Pencapaian Sustainable Developments Goals (SDGs)
Sustaiable Developmnet Goals (SDGs) merupakan program yang terintegrasi, bahwa tidak ada seorangpun yang terlewatkan (No one is Left Gehind). Tentunya untuk mencapai agenda 2030, perlu memanfaatkan semua sumber daya dalam negeri untuk pencapaian Tujuan Pembangunan Bekelanjutan (SDGs). Rumah Zakat sebagai lembaga amil zakat menyelaraskan programnya dengan target SDGs. Tujuan penelitian ini adalah untuk mengetahui sejauhmana kontribusi rumah zakat terhadap target SDGs. Penelitian ini merupakan kajian deskriptif dengan metode studi literatur. Data yang telah diproses dianalisa dengan pendekatan kuantitatif, perupa porsentase dan angka keberhasilan program. Kemudian dianalisa sesuai jenis intervensi dari masing-masing indikator SDGs. Hasilnya pertama rumah zakat telah meningkatkan pendapatan member sebesar 70% atau kontribusi dengan menurunkan 0,0004% dari jumlah penduduk miskin. Kedua, Penurunan pravalensi gizi buruk/kurang kepada 176 balita. Rata-rata penghematan uang belanja sayur dan buah sebesar Rp.5.174.000/bulan, melalui program kebun gizi dan urban farming. Ketiga, penurunan AKI & AKB dengan jumlah kelahiran hidup sebanyak 672, layanan imunisai 2.893, dan KB 3.972. Penurunan penyakit menular melalui penguatan UKBM dengan membina 133 posyandu dan memberikan manfaat sebanyak 11.970 orang dengan 2.394 aktifitas. Keempat, Kontribusi terhadap Angka Partisipasi Sekolah usia 7-12 sebanyak 6.393 anak, usia 13-15 sebanyak 1.127 anak, usia 16-18 sebanyak 499, dan usia 19-24 sebanyak 28 anak. Kelima, Mendorong kesetaraan gender yaitu, partisipasi angkatan kerja member 74,1% dan karyawan 37,4%. Indek paritas gender (IPG) pada angka partisipasi murni sekolah juara sebesar 106,7%. Keenam, air bersih dan sanitasi, melalui program water and sanitation for all yang manfaatnya telah dirasakan oleh …. Kepala keluarga. Tujuan SDGs kesebelas, dengan indikator ketersediaan rumah yang nyaman, melalui pembangunan relokasi rumah tinggal warga korban bencana banjir bandang Garut untuk 10 rumah. Tujuan SDGs ketigabelas, dengan indikator mengurangi kerugian ekonomis akibat bencana, jumlah bantuan yang diberikan kepada 57.076 jiwa. Untuk mengurangi resiko bencana dilakukan program pemberdayaan dalam menghadapai resiko bencana, dengan 3.090 partisan aktif. Tujuan SDGs keempatbelas, mengelola dan melindungi ekosistem laut, dengan penanaman 16.400 pohon Mangrove. Tujuan SDGs ketujuhbelas, membangun kemitraan dengan NGO Internasional untuk misi kemanusiaan. Adanya program tersebut merupakan bentuk dukungan nyata sektor swasata terhadap pemerintah dalam upaya pencapaian SDGs.
Penelitian
Tanggal Publikasi: 1 Jan 2017
Affordability and Expenditure Patterns towards Sustainable Consumption in Malaysia
Safe drinking water is needed for survival. Households have to pay the water bill monthly. However, lower income households are sometimes unable to afford the cost. This study examines water access and affordability among households in Malaysia and the determinants of water affordability using cross-sectional data and multiple regression. The paper expects that the bill for basic water consumption is inversely related to average income. This means that policy makers need to redesign the water tariff to improve the quality of life of lower income households.
Penelitian
Tanggal Publikasi: 1 Jan 2017
MAS}LAH}AH PERFORMA (MaP) Sistem Manajemen Kinerja Berbasis Maslahah Edisi 2
Secara akademis, buku ini mendukung pendapat beberapa peneliti yaitu Sen (1992), Mubyarto (1997), Gardiner (2002), Swasono (2003) dan Chapra (2007) yang menyatakan bahwa etika, moral dan akuntabilitas sosial memegang peranan penting bagi kelanggengan pembangunan ekonomi. Kandungan buku menjelaskan bahwa etika, moral, akuntabilitas sosial adalah fondasi kemaslahatan. Adapun kelanggengan kemanfaatan organisasi di dunia dan akhirat merupakan indikator tercapainya kinerja kemaslahatan organisasi. Pencapaian di atas dapat terwujud dengan menyelaraskan pengelolaan organisasi terhadap tugas manusia sebagai khalifah Allah di bumi (Bung Hatta dalam Swasono, 1992), Khan (1994), Chapra (2007)
Penelitian
Tanggal Publikasi: 1 Jan 2017
EXPLORING STRATEGIES TO ENHANCE ISLAMIC BANKING’S ROLE TO RAISE CASH WAQF FUNDS
Cash Waqf funds has an important role to empower the economy of Ummah. Unfortunately, the collected cash waqf fund is still very small compared to its potential number. Against this background, this research aims to design systems that may enchance the role of Islamic banks in cash waqf fund raising. This paper employed Interpretative Structural Modeling (ISM) by conducting literature studies and In-depth interviews with some regulators, practitioners and academicians. The result shows that experts and practitioners agreed that the strong legal support on cash waqf is necessary to enhance the role of Islamic Banks to raise cash waqf funds. It creates a sense of secure to the stakeholders. Furthermore, it requires a strong coordination between Indonesian Waqf Board (BWI), Ministry of Religious Affairs, Bank Indonesia (BI), Financial Services Authority (OJK), Nazhir and Islamic Financial Institutions that may receive cash waqf (LKS-PWU) in order to boost the role of Islamic Banks. The main obstacle that must be tacled soon is the lack of education about cash waqf.