2026-06-01T20:37:58Z https://jurnal.ar-raniry.ac.id/index.php/Share/oai

oai:ojs.pkp.sfu.ca:article/699 2020-07-22T21:23:46Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23699 2020-07-22T21:23:46Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 4 No. 1 (2015); 1-20 Shahabuddin, Abu Saim Mohammad; Faculty of Management Universiti Teknologi Malaysia Islam, Muhammad Hedayatul 2015-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23699 Cooperation self-reliance skills acquisition mobility al-Hisbah en Islam exhorts for cooperation in righteous and God conscious acts. This exhortation has individual and institutional implications for efforts geared towards promoting the welfare of less privileged marginal segment of society. Conceiving an institutional form of cooperation, this paper proposes and explains a program which will target at empowering this segment. The program is for developing non-professional skills which have to be founded on and inspired by the Islamic principles of cooperation and self-reliance. As non-professional skills are mostly learned informally and on-the-job, business houses will be the cooperator who will provide platforms for training. Members of a marginal segment of society will be the beneficiaries who will receive training for acquiring job skills and mobility towards achieving their self-reliance. Government organ will be a facilitating party that shall provide support for the collaborative venture to occur and sustain. Apart from Islamic principles of cooperation and self-reliance, this paper will draw upon the theory of social learning, theory of conforming to group norms and doctrine of market supervision (al-Hisbah) in Islamic civilization to expound the role of the triad—the cooperator, the beneficiaries, and the facilitator—in achieving the major outcomes of the program. =========================================== Islam mendorong kerjasama dalam kebaikan dan bertindak semata-mata karena Allah. Dorongan ini memiliki implikasi individual dan institusional dalam upaya mensejahterakan masyarakat marjinal yang kurang beruntung. Dalam suatu bentuk upaya kerjasama secara institusional, artikel ini menawarkan dan menjelaskan suatu program yang akan menargetkan dalam memberdayakan segmen ini. Program ini bertujuan untuk mengembangkan keterampilan non-professional yang dibentuk dan didorong oleh prinsip-prinsip Islam dalam kerjasama dan kemandirian. Keterampilan non-professional sebagian besar dipelajari secara informal dan disaat bekerja, tempat-tempat bisnis akan menjadi pembuat kerjasama yang akan menyediakan platform untuk pelatihan. Para anggota masyarakat di segmen marjinal ini akan menjadi penerima manfaat yang akan mendapatkan pelatihan untuk mendapatkan keahlian kerja dan mobilitas untuk mencapai kemandirian. Institusi pemerintah yang berkaitan akan menjadi fasilitator yang akan menyediakan dukungan bagi skema kolaboratif agar dapat diwujudkan dan berkelanjutan. Selain dari prinsip- prinsip kerjasama dan kemandirian dalam Islam, paper ini akan mengutip teori pembelajaran sosial, teori sesuai dengan norma-norma kelompok dan doktrin pengawasan pasar (Al-Hisbah) dalam peradaban Islam guna menjelaskan peranan tiga pihak yaitu pembuat kerjasama, penerima manfaat, dan fasilitator dalam upaya mencapai hasil-hasil utama dalam program tersebut.

oai:ojs.pkp.sfu.ca:article/702 2020-07-22T21:23:47Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23702 2020-07-22T21:23:47Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 4 No. 1 (2015); 21-36 Johari, Fuadah; Faculty of Economics and Muamalat Universiti Sains Islam Malaysia (USIM) Negeri Sembilan, Malaysia Wahab, Kalsom Abd; Faculty of Economics and Muamalat Universiti Sains Islam Malaysia (USIM) Negeri Sembilan, Malaysia Ali, Ahmad Fahme Mohd; Faculty of Economics and Muamalat Universiti Sains Islam Malaysia (USIM) Negeri Sembilan, Malaysia Abd Aziz, Muhammad Ridhwan; Faculty of Economics and Muamalat Universiti Sains Islam Malaysia (USIM) Negeri Sembilan, Malaysia 2015-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23702 Zakat Had Kifayah Household Head Gender New Convert en The justice in Islam had attracted and opens the hearts of non-muslins to accept Islam. The justice and truthfulness of Islamic teaching attract the human to be part of its through conversion or reconciliation of hearts (Muallaf al-Qulub) and it is one of the zakat recipients mentioned in Al-Qur’an. In Selangor, zakat assistance to the new converts begins from the first day they become Muslims. The new Muslim would be immediately helped with MYR 500.00 monthly allowance for five years until they manage to act in accordance with Allah’s orders and to perform worshipping (Mukallaf). This paper identifies the factors of new converts’ poverty in Selangor, Malaysia using a logistic regression method. A set of survey questionnaires has been used in this research and 80 respondents were randomly selected from Selangor Zakat Centre (SZC) zakat recipient’s list from the New Converts category for nine districts of Selangor in 2013. We estimate the probability of households with specified characteristics to fall below Malaysia’s official poverty line. Results show that education, size, region, income and amount of zakat received significantly reduces the chance of being poor while gender, age, status were not a significant predictor. Thus, these statistical measures have proven the positive role of zakat in reducing poverty among the new converts. The findings have important policy implications for zakat institution and Malaysian government which has pledged to reduce overall poverty rate to 2.8 percent and eradicates hardcore poverty by 2010 under the Ninth Malaysian Plan. =========================================== Keadilan dalam Islam telah menarik perhatian dan membuka hati non-muslim untuk menerima Islam. Keadilan dan kejujuran dalam ajaran Islam menarik banyak untuk masuk dalam Islam (Muallaf al-Qulub) dan mereka menjadi salah satu penerima zakat seperti disebutkan dalam Al Qur'an. Di Selangor, bantuan zakat kepada para muallaf dimulai pada hari pertama mereka menjadi umat Islam. Mualaf tersebut akan diberi uang saku sebesar MYR 500.00 per bulan selama 5 tahun sampai mereka mampu mengelola kehidupannya sesuai dengan perintah Allah dan melaksanakan ibadahnya (Mukallaf). Paper ini mengidentifikasikan faktor-faktor kemiskinan mualaf di Selangor, Malaysia dengan menggunakan metode regresi logistic. Seperangkat kuesioner digunakan untuk penelitian ini dan 80 responden dipilih secara acak dari daftar para penerima zakat Selangor Zakat Centre (SZC) untuk kategori mualaf dari sembilan distrik di Selangor untuk tahun 2013. Kami memperkirakan probabilitas rumah tangga rumah tangga dengan karakteristik dimaksud mengalami penurunan di bawah angka kemiskinan resmi Malaysia. Hasil menunjukkan bahwa pendidikan, ukuran, wilayah, pendapatan dan jumlah zakat yang diterima secara signifikan mengurangi kemiskinan sementara faktor gender, umur, dan status bukanlah faktor yang signifikan. Oleh karena itu, hasil perhitungan statistik membuktikan bahwa zakat berperan positif dalam mengurangi kemiskinan para mualaf tersebut. Temuan ini mempunyai implikasi penting terhadap kebijakan institusi zakat dan juga pemerintah Malaysia telah bertekad untuk mengurangi angka kemiskinan Malaysia menjadi 2.8 persen dan mengurangi kemiskinan ekstrim per tahun 2010 berdasarkan Ninth Malaysian Plan.

oai:ojs.pkp.sfu.ca:article/714 2025-11-08T14:54:37Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/714 2025-11-08T14:54:37Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 1 No. 1 (2012); 1-15 Yusuf, Muhammad Yasir; Faculty of Shariah IAIN Ar-Raniry Banda Aceh 2012-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/714 Islamic Corporate Social Responsibility Islamic Banking and Society en The concept of CSR began in the West in the 1970s and discussions on the concept of CSR often focused on the view that is founded on the norms, cultures, and beliefs of the West. The Western perspective of CSR has become common practice for a corporate to run CSR programs. One of the goals of Islamic banking operations is to increase the economic growth towards a better and just society. Therefore, Islamic CSR in IBIs should be underpinning on Islamic philosophy that differs from a western perspective. This study aims to examine the implementation of Islamic CSR in IBIs in society base on an underpinning of Islamic philosophy. This study relies on secondary data to explore the basic sources of Islam using content analysis. The study found that the implementation of Islamic corporate social responsibility on IBIs in the society should be guided by two Islamic principles, first, the application of maslahah (the public good) which provides a better framework that managers can use when faced with potential conflicts arising from diverse expectations and interests of any corporation's stakeholders. Secondly, the corporate social responsibility program should pay more attention to the importance of social capital in society. The corporate social responsibility practices in Islamic banking should not only be based on responsibility al kifayah (obligatory upon the community) and get a positive corporate image but can also be deemed as a method to alleviate poverty and achieve the true economic goals of Islam. Abstrak Konsep CSR dimulai di Barat pada era 1970-an sehingga bahasan CSR seringkali dipengaruhi oleh norma-norma, budaya dan keyakinan masyarakat Barat. Pandangan ini kemudian mempengaruhi praktik banyak perusahaan dalam program CSR-nya. Dalam Islam, perusahaan seperti Institusi Perbankan Syariah (IPI) diarahkan untuk meningkatkan pertumbuhan ekonomi umat dengan adil dan merata sehingga pelaksanaan CSR dalam filosofi Islam berbeda dengan konsep Barat. Artikel ini bertujuan untuk menguji implementasi CSR Islam dalam IPI yang dilaksanakan berdasarkan filosofi Islam. Kajian ini menggunakan data sekunder untuk mengeksplorasi sumber-sumber dasar Islam yang kemudian dianalisis dengan content analysis. Hasil kajian menunjukkan bahwa implementasi CSR Islam dalam IPI dipandu oleh dua prinsip Islam, pertama, maslahah yang memberikan kerangka kepada para manager untuk bertindak secara lebih baik dalam kondisi yang tidak menentu. Kedua, program CSR dalam IPI harus menitikberatkan pada social capital masyarakat. Jadi, praktik CSR dalam IPI tidak hanya berdasarkan al-kifayah (kewajiban atas masyarakat) dan memperoleh citra positif tetapi juga sebagai metode dalam mengentaskan kemiskinan dan mencapai tujuan-tujuan ekonomi dalam Islam.

oai:ojs.pkp.sfu.ca:article/715 2020-07-22T23:22:32Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23715 2020-07-22T23:22:32Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 1 No. 1 (2012); 16-40 Khalidin, Bismi; Department of Islamic Economics IAIN Ar-Raniry Banda Aceh 2012-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23715 Growth of Islamic banking Undang-Undang Perbankan Syariah Chow Test en This article aims to determine the influence of Undang-Undang Perbankan Syariah (UUPS) on the growth of the Islamic banking industry in Indonesia. The data was analyzed using econometric software, SHAZAM version 10.1. This study employs Ordinary Least Square (OLS), and Chow Test was utilized as a statistical instrument. The findings show that UUPS did not have a significant influence on the growth of Islamic banking in Indonesia. This was indicated by the fact that third party fund (DPK), the number of depositors, and the amount of financing were not growing significantly. In addition, the application of Profit-Loss Sharing (PLS), as the core principle in Islamic banking operation, also did not show any significant change. This was supported by the fact that murabahah product was still dominant within the financing portfolio of Islamic banking in Indonesia. ========================================================================================================Penelitian ini bertujuan untuk mengetahui sejauhmana pengaruh Undang-Undang Perbankan Syariah (UUPS) terhadap pertumbuhan industri perbankan syariah nasional. Metode analisis yang dipakai adalah Ordinary Least Square (OLS), dengan instrumen statistik Chow Test. Pengolahan data menggunakan program ekonometrika SHAZAM Versi 10.1. Hasil penelitian menunjukkan bahwa UUPS tidak mempunyai pengaruh yang signifikan terhadap pertumbuhan industri perbankan syariah secara umum. Dana Pihak Ketiga, Jumlah Nasabah dan Pembiayaan tidak mengalami perubahan sama sekali. Disamping itu, penerapan sistem bagi hasil Profit-Loss Sharing (PLS) yang merupakan prinsip utama operasional perbankan syariah, juga tidak mengalami perubahan yang signifikan. Ini ditunjukkan dengan pembiayaan produk murabahah masih mendominasi portofolio pembiayaan industri perbankan syariah nasional.

oai:ojs.pkp.sfu.ca:article/716 2021-06-30T09:23:04Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23716 2021-06-30T09:23:04Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 1 No. 1 (2012); 41-50 Ibrahim, Azharsyah; Department of Islamic Banking IAIN Ar-Raniry Banda Aceh 2012-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23716 Gala Islamic Economic Rahn Gadai en Gala is a term used by the society of Aceh, "a formal Islamic state in Indonesia” referring to an economic transaction similar to the concept of the pawn in Western. The concept has long been practiced in society and left many unsolved problems. Lately, academic scholars have questioned the implementation of the concept. Although it has roots in Islam, some scholars suspect that the concept has been misguiding in its practices. This paper intends to analyze the implementation of the Gala concept in Acehnese society through their economic transactions. It also aims to make a comparison to an Islamic economic’s concept known as Rahn. The primary data is mainly gathered through observation in the length of 5 years in the selected areas in Aceh. To support the data, an in-depth interview technique with relevant people was also used. In addition, the secondary data from journal’s articles, books, and other related literature were also utilized. Data were analyzed using content and comparative analysis. The findings show that the basic purpose of Gala in the Acehnese society is relevant to the Rahn scheme. At the implementation level, however, the concept is closely related to the interest lending scheme which is considered as riba (usury) in Islam. Consequently, the balanced economy as one of the core concepts in the Islamic economic is not achieved. It is reflected from the continuance benefits gaining for one party while another party gaining nothing except the core objects which have to be repaid. In Islam, the principal meaning of Rahn is helping each other among Islamic society (ummah). Thus, it is prohibited of gaining any material benefit which leads to riba practices. Finally, this article suggests the related parties return to the core concept of the Gala which is actually the same as Rahn, or else they should abandon it to avoid harming the ummah. ========================================================================================================Gala adalah salah satu dari sekian banyak bentuk praktik ekonomi yang berkembang dalam masyarakat Aceh sejak lama. Konsep tersebut pada dasarnya tercipta dari nilai-nilai yang dianut oleh masyarakat Aceh dalam kehidupan sehari-hari sejak lama. Artikel ini bertujuan untuk menganalisis implementasi konsep Gala yang dipraktikkan masyarakat Aceh dalam transaksi-transaksi ekonomi dari sudut pandang ekonomi Islam yang menggunakan skema Rahn. Data utama artikel ini diperoleh dari hasil observasi penulis selama beberapa tahun di daerah-daerah yang melakukan praktik Gala dalam beberapa transaksi ekonominya sehari-hari. Selain itu, untuk mendukung hasil observasi, in-depth interview dengan para pihak yang terlibat juga dilakukan. Untuk memperkuat temuan lapangan, penulis juga melakukan kajian literatur terhadap hal-hal yang berkaitan dengan praktik Gala. Analisis data dilakukan dengan pendekatan kualitatif menggunakan content dan comparative analysis. Hasil penelitian menunjukkan bahwa praktik Gala dalam masyarakat Aceh pada dasarnya relevan dengan skema Rahn (gadai), akan tetapi pada tahap implementasi masih sarat dengan unsur riba dimana balanced-economy tidak terjadi. Hal ini terlihat dari adanya pengambilan manfaat oleh pihak tertentu yang mengakibatkan tertindasnya satu pihak oleh pihak lainnya. Dalam ekonomi Islam, konsep dasar gadai adalah tolong menolong sehingga tidak dihalalkan mengambil manfaat sebagai efek dari tolong menolong tadi. Pengambilan manfaat ini dapat menjerumuskan transaksi tersebut ke dalam riba. Artikel ini merekomendasikan pihak-pihak berwenang untuk melakukan banyak sosialisasi dengan melibatkan semua para tokoh masyarakat untuk meluruskan kembali praktik Gala sesuai dengan konsep ekonomi dalam ajaran Islam.

oai:ojs.pkp.sfu.ca:article/717 2020-07-22T23:22:32Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23717 2020-07-22T23:22:32Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 1 No. 1 (2012); 51-58 Majid, M. Shabri Abd.; Fakultas Ekonomi & Program Pascasarjana (PPs) Universitas Syiah Kuala 2012-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23717 Economic Theory Economic Development en The failure of western economists to identify the factors that cause of the differences in economic growth within a country over time and differences in economic growth between countries are because of their weaknesses and ignorance. Besides, the ignorance of the role of science in the early emergence of the theory of economic development, until now they still deny the presence of the grace of Allah SWT as the most important factor causing the ongoing economic development of the people. Because of the high value of science in Islam, then the mastery of science comprehensively and completely will allow Muslims to build its economy. However, economic development of the people will never apply without the blessing of Allah through His grace stream. This paper is to review and uncover the weakness of western economic growth theory since the theory was first initiated. Although, initially the western economists had ignored the role of science as one important indicator of economic development, then in the end of 2nd millennium they have that mastery of knowledge is absolutely necessary to develop the economy of the country. It is clearly shown that finally the western economists were forced to admit the truth of the words of Allah that has been poured in the Muslim holy book, Al Qur'an, about the importance of the role of sciences in life in this world. ========================================================================================================Kegagalan para ahli ekonomi barat untuk mengidentifikasi faktor-faktor penyebab terjadinya perbedaan pertumbuhan ekonomi dalam sebuah negara dari masa ke masa dan perbedaan pertumbuhan ekonomi antar negara adalah mutlak disebabkan oleh kedhaifan dan kejahilan mereka sendiri. Selain sempat mengabaikan peran ilmu pengetahuan pada awal-awal kemunculan teori pembangunan ekonomi, hingga detik ini mereka masih menafikan kehadiran rahmat Allah SWT sebagai faktor terpenting penyebab berlangsungnya pembangunan ekonomi umat. Karena tingginya nilai ilmu pengetahuan dalam Islam, maka penguasaan ilmu pengetahuan secara komprehensif dan benar jelas akan memudahkan umat Islam untuk membangun ekonominya. Namun, pembangunan ekonomi umat tidak akan pernah berlaku tanpa mendapat restu Allah SWT melalui cucuran rahmatNya. Tulisan ini meninjau dan menguak kedhaifan teori pertumbuhan ekonomi barat sejak teori itu pertama kali digagaskan. Walaupun pada awalnya para ahli ekonomi barat sempat mengabaikan peran ilmu pengetahuan sebagai salah satu indikator penting dalam pembangunan ekonomi, namun di akhir milineum ke-2 mereka telah menyadari bahwa penguasaan ilmu pengetahuan adalah mutlak diperlukan untuk membangun ekonomi negara. Ini, secara jelas, menunjukkan bahwa, akhirnya, para ahli ekonomi barat terpaksa mengakui kebenaran kata-kata Allah SWT yang telah dituangkan dalam kitab suci umat Islam, al-Qur'an tentang pentingnya peran ilmu pengetahuan dalam menjalani kehidupan di dunia fana ini.

oai:ojs.pkp.sfu.ca:article/718 2020-07-22T23:22:32Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23718 2020-07-22T23:22:32Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 1 No. 1 (2012); 59-82 Kesuma, Teuku Meldi; Department of Management Fakultas Ekonomi Universitas Syiah Kuala 2012-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23718 en Advertising in marketing Islamic products must be believed and understood as an important part of marketing based on Islam which should not be separated. This paper examines the principles and criteria of advertising from the perspective of Islam. It is caused by the increase of companies and institutions which are based on Islamic values such as Islamic financial institutions that promote its products the consumers. The important issues discussed in this paper is how the reality of concepts, principles, and criteria of Islamic advertising? Therefore this paper is developing an advertising concept from the perspective of Islam and to know for sure whether the principles and criteria that should exist in advertising Islam. The methodology applied in this paper is through a literature review by using content analysis. Hopefully, this study could develop an Islamic perspective advertisement concept in terms of principles and criteria. ======================================================================================================== Periklanan dalam memasarkan produk-produk Islam harus diyakini dan di pahami merupakan bahagian penting dalam pemasaran yang berdasarkan Islam yang tidak boleh dipisahkan. Tulisan ini mengkaji prinsip-prinsip dan kriteria periklanan dalam perspektif Islam. Hal ini disebabkan semakin ramai dan tingginya pertumbuhan perusahaan dan institusi yang berlandaskan nilai-nilai Islam seperti institusi keuangan Islam yang mempromosikan produk dan perkhidmatannya kepada orang ramai. Persoalan penting yang dibahas dalam kertas kerja ini adalah bagaimanakah bentuk konsep, prinsip dan kriteria periklanan Islam yang sebenarnya? Oleh karena itu tujuan kertas kerja ini adalah untuk membangun satu konsep periklanan dari perspektif Islam dan untuk mengenal pasti apakah prinsip-prinsip serta kriteria yang seharusnya ada dalam periklanan Islam. Metodologi kajian yang digunakan dalam kertas kerja ini adalah metode kepustakaan dengan menggunakan analisis isi. Kajian ini diharapkan dapat membentuk konsep periklanan dalam perspektif Islam dari segi prinsip dan kriterianya.

oai:ojs.pkp.sfu.ca:article/719 2020-07-22T23:18:43Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23719 2020-07-22T23:18:43Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 1 No. 2 (2012); 83-98 Furqani, Hafas; Department of Islamic Economics IAIN Ar-Raniry Banda Aceh 2012-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23719 Islamization of Knowledge Islamic Economics Islamic University Curriculum en There is a growing trend in the Muslim world to restructure modern knowledge and discipline in line with Islamic epistemological principles. Islamic economics, in particular, receives wide attention among scholars. Islamic economics is currently moving from a mere discourse on economics in Islamic perspective towards becoming a distinct discipline marked by a complete body of knowledge, clear subject matter, methodology/methodologies to appraise theories and continuous growing of knowledge. At the practical level, the universities all around the world are offering various subjects on Islamic economics and finance. There are significant attempts have been made to structure new framework of economics curriculum by incorporating various discipline of Islamic economics. The paper attempts to observe and survey the Islamization of knowledge program at the International Islamic University Malaysia and IAIN Ar-Raniry Banda Aceh Indonesia. A comparative analysis of the teachings and syllabus of Islamic economics, banking, and finance in both universities will be made. Some recommendations on the structure and program of Islamic economics at IAIN Ar-Raniry which is going to be officiated as Islamic University will also be outlined. =========================================== Saat ini sedang berkembang tren di dunia muslim untuk merestrukturisasi pengetahuan modern dan disiplin sesuai dengan prinsip epistemologis Islam. Ekonomi Islam, khususnya, mendapatkan perhatian luas di kalangan ilmuwan. Ekonomi Islam saat ini bergerak dari sekadar wacana tentang ekonomi dalam perspektif Islam menjadi disiplin yang berbeda ditandai dengan tubuh pengetahuan yang lengkap, materi pelajaran yang jelas, metodologi untuk menilai teori dan pengetahuan yang tumbuh secara terus-menerus. Pada tingkat praktis, saat ini universitas di seluruh dunia saat ini menawarkan berbagai mata pelajaran ekonomi dan keuangan Islam. Ada upaya-upaya signifikan yang telah dilakukan untuk membangun kerangka kerja baru kurikulum ekonomi dengan memasukkan berbagai disiplin ilmu ekonomi Islam. Makalah ini mencoba untuk mengamati dan menyurvei Islamisasi program pengetahuan pada International Islamic University Malaysia dan IAIN Ar-Raniry Banda Aceh Indonesia. Sebuah analisis komparatif pada ajaran-ajaran dan silabus ekonomi Islam, perbankan dan keuangan di kedua universitas akan dibuat. Beberapa rekomendasi tentang struktur dan program ekonomi Islam di IAIN Ar-Raniry yang akan diresmikan sebagai Universitas Islam juga akan diuraikan.

oai:ojs.pkp.sfu.ca:article/720 2020-07-22T23:18:43Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23720 2020-07-22T23:18:43Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 1 No. 2 (2012); 99-117 Fahmi, Reza; Faculty of Ushuluddin IAIN Imam Bonjol Padang 2012-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23720 en This study aims to explain the influence of entrepreneurship learning towards motivation to conduct business among students of Faculty of Ushuluddin at the Imam Bonjol State Institute of Islamic Studies of Padang. Data for this study was gathered through a population of students from four departments within the faculty, namely: Psikologi Islam (PI), Tafsir Hadist (TH), Perbandingan Agama (PA), Aqidah Filsafat (AF). Off the population, 92 students were chosen for the sample. Observation, questionnaire, and documentation were employed as the technique of data gathering. The findings show that there was a significant influence between the entrepreneurship learning and motivation to conduct business among students of Faculty of Ushuluddin IAIN Imam Bonjol Padang. =========================================== Penelitian ini bertujuan untuk menjelaskan pengaruh pembelajaran kewirausahaan terhadap motivasi berwirausaha mahasiswa Fakultas Ushuluddin Institut Agama Islam Negeri (IAIN) Imam Bonjol Padang. Data penelitian ini diperoleh dari responden yang berasal dari Fakultas Ushuluddin IAIN Imam Bonjol Padang, yang terdiri dari empat jurusan: Psikologi Islam (PI), Tafsir Hadist (TH), Perbandingan Agama (PA), Aqidah Filsafat (AF) dengan jumlah sampel sebanyak 92 orang. Pengumpulan data dilakukan dengan observasi langsung, angket dan dokumentasi. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan antara pembelajaran kewirausahaan dengan motivasi berwirausaha mahasiswa Fakultas Ushuluddin IAIN Imam Bonjol Padang.

oai:ojs.pkp.sfu.ca:article/721 2020-07-22T23:18:43Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23721 2020-07-22T23:18:43Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 1 No. 2 (2012); 118-141 Alfisyahri, Naida Nur; Faculty of Economics Universitas Indonesia Siswantoro, Dodik 2012-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23721 en The practice of pawn has grown so fast in Indonesia until the last 2010 as society needed fund easily to meet their basic need such as for school fee and debt payment. This inspired some Islamic banks and pawn shops to participate in providing this service. In fact, some Islamic banks were interested in offering this service and one pawn shop which spin off their unit to Islamic one to provide this service. Thus, this research was conducted to analyze Islamic pawn (rahn) practices in Indonesia. It focuses in the practice and characteristics of pawn service on Islamic bank and pawn shop. In addition, characteristics of interested clients would be an interesting issue that is needed to be explored further. The result may indicate that Islamic banks still less efficient due to insufficient funds and pawn shop has inherent expertise in this area. In addition, precautionary motive may dominant from client’s perspective and shariah compliances are main factors why they chose rahn. =========================================== Sampai akhir 2010, praktik Gadai di Indonesia tumbuh sangat cepat seiring dengan meningkatnya kebutuhan masyarakat akan dana cepat untuk memenuhi kebutuhan dasar mereka. Faktor ini menginspirasi beberapa bank syariah dan lembaga pegadaian untuk membuka layanan jasa gadai di tempat mereka. Faktanya, ada beberapa bank syariah yang tertarik untuk membuka layanan jasa dengan berbasis syariah dan malah sebuah perusahaan penggadaian melakukan spin off terhadap unit usaha mereka untuk melakukan pelayanan yang berbasis syariah. Penelitian ini bertujuan untuk menganalisis praktik gadai syariah di Indonesia. Fokus kajian ini terletak pada praktik dan karakteristik dari pelayanan gadai pada perbankan syariah dan Pegadaian Syariah. Selain itu, karakteristik nasabah juga menjadi isu penting untuk dikaji. Hasil kajian ini mengindikasikan bahwa praktik gadai di perbankan syariah masih kurang efisien dibandingkan dengan praktik di Pegadaian Syariah akibat terbatasnya jumlah dana yang tersedia, dan minimnya pengalaman mereka bermain dalam sektor ini. Dari perspektif nasabah, motif keamanan dan kesesuaiannya dengan ketentuan syariah masih menjadi faktor dominan dalam pemilihan gadai syariah.

oai:ojs.pkp.sfu.ca:article/722 2021-06-30T09:19:56Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23722 2021-06-30T09:19:56Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 1 No. 2 (2012); 142-162 Ibrahim, Azharsyah; Department of Islamic Banking IAIN Ar-Raniry Banda Aceh Fitria, Fitria; Department of Islamic Banking IAIN Ar-Raniry Banda Aceh 2012-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23722 Baitul Qiradh Murabahah Profit Margin en Murabahah is a particular kind of sale that compliant with shariah. In this scheme, the seller expressly mentions the cost he/she incurred on the commodities for sale and sells it to another person by adding some profit thereon which is known to the buyer. It is one of the most popular modes used by Islamic banks. With its fixed margin, it offers the seller a more predictable income stream. This study aims to analyze the implications of the determination of the profit margin for the murabahah financing at an Islamic microfinance called Baitul Qiradh Amanah. Primary data was collected mainly through interviews and observation. The observation was conducted for about two months. During the observation process, co-researcher was directly involved as a trainee at the Baitul Qiradh. Interviews were conducted to clarify some unclear information that was obtained through observation. To strengthen the primary data, the secondary data is also utilized through books, magazines, and other studies. The secondary data is then compared with the findings from the field which is then analyzed using content analysis. The results showed that the profit margins in the initial of profit determination unilaterally bring both positive and negative implications for the clients and the Baitul Qiradh itself. The positive implication is (1) the Baitul Qiradh is able to predict its profit and (2) the clients are prevented from the risk of inflation or economic crisis. While the negative implications are (1) eliminating bargaining power of clients and (2) affect to customer satisfaction that leads to the decrease of the number of customers of the Baitul Qiradh. =========================================== Pembiayaan murabahah adalah jual beli barang pada harga pokok dengan tambahan keuntungan yang disepakati. Dalam skema ini, margin keuntungan biasanya ditetapkan di awal sebelum transaksi terjadi. Penelitian ini bertujuan untuk menganalisis implikasi penetapan margin keuntungan pembiayaan pada sebuah lembaga keuangan mikro syariah, yaitu Baitul Qiradh Amanah. baik terhadap nasabah ataupun terhadap Baitul Qiradh itu sendiri. Data primer dikumpulkan dengan wawancara dan observasi. Observasi dilakukan selama lebih kurang dua bulan di mana salah seorang peneliti terlibat langsung sebagai trainee di Baitul Qiradh yang menjadi objek penelitian. Wawancara dilakukan untuk memperjelaskan hal-hal yang tidak bisa didapat melalui observasi. Di samping itu, untuk memperkuat data primer, peneliti juga mengumpulkan data sekunder melalui buku-buku, majalah, serta penelitian-penelitian lainnya. Data sekunder ini kemudian dibandingkan dengan temuan lapangan untuk kemudian dianalisis dengan cara content analysis. Hasil penelitian menunjukkan bahwa penetapan margin keuntungan di awal secara sepihak memunculkan implikasi positif maupun negatif baik terhadap nasabah atau Baitul Qiradh sendiri. Implikasi positifnya adalah jelasnya jumlah keuntungan yang didapat Baitul Qiradh dan menghindarkan nasabah dari risiko inflasi atau krisis ekonomi. Sedangkan implikasi negatif adalah menghilangkan daya tawar nasabah. Hal ini berimplikasi pada berkurangnya kepuasan nasabah untuk berurusan dengan Baitul Qiradh.

oai:ojs.pkp.sfu.ca:article/723 2020-07-22T23:18:44Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23723 2020-07-22T23:18:44Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 1 No. 2 (2012); 163-174 Iskandar, Iskandar; Academy of Islamic Studies University of Malaya, Kuala Lumpur Azmi, Ilhaamie Abdul Ghani madun, azian 2012-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23723 en Knowledge and understanding of mudharabah products in Islamic banking is necessity for the customers. Mudharabah is one of banking products pose a great risk, because this involves both the investors and the costumers. For the case of Bank Muamalat Indonesia, customer’s lack of understanding on the mudharabah contract may elevate disputes related to the financing offered by the bank as investor and consequently to the consensus of profit sharing ratio. This study aims to discuss and identify the link between the understanding and the conflicts that occur in Bank Muamalat Indonesia Banda Aceh branch. This is a field research that utilized a quantitative approach in gathering data. The results obtained are analyzed using the SPSS software. The finding shows that there is a link between the understanding and the conflicts that occur in Bank Muamalat Indonesia Banda Aceh. The higher level of customer’s understanding towards the product, the smaller risk of conflict may occur. Thus, the data analysis concludes that there is a small positive relationship between customers' understanding of the mudharabah contract and the disputes possibility. =========================================== Pengetahuan dan pemahaman nasabah terhadap produk mudharabah dalam perbankan syariah sangat diperlukan oleh semua nasabah. Mudharabah adalah salah satu produk perbankan yang menimbulkan resiko yang besar, ini karena akad ini melibat dua pihak, yaitu investor dan nasabah. Pada kasus Bank Muamalat Indonesia, kurangnya pemahaman nasabah terhadap produk Mudharabah akan mendatangkan kemungkinan timbulnya sengketa berkaitan pembiayaan yang dikeluarkan oleh bank sebagai shahibul maal dan kesepakatan nisbah pembagian keuntungan. Kajian ini bertujuan untuk membahas dan mengenal pasti kaitan antara kepahaman dengan konflik yang terjadi di Bank Muamalat Indonesia cabang Banda Aceh. Kajian ini merupakan kajian lapangan dengan menggunakan pendekatan kuantitatif dalam mendapatkan data. Temuan data lapangan dianalisis dengan menggunakan SPSS. Kajian ini mendapati bahwa ada kaitan di antara kepahaman dengan konflik yang terjadi di Bank Muamalat Indonesia Banda Aceh. Semakin tinggi tingkat pemahaman nasabah maka semakin kecil risiko terjadi konflik. Analisis data tersebut menunjukkan hubungan positif kecil antara pemahaman nasabah terhadap akad mudharabah dengan risiko konflik.

oai:ojs.pkp.sfu.ca:article/724 2020-07-22T21:23:47Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23724 2020-07-22T21:23:47Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 4 No. 1 (2015); 37-66 Finarti, Aan; Fakultas Agama Islam UNISMA, Indonesia Putra, Purnama; Fakultas Agama Islam UNISMA, Indonesia 2015-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23724 CSR CSR in Islamic Bank Maqoshid al sharia Mixed Method en Corporate Social Responsibility is an obligation of a company. BRI Syariah as one of Islamic Financial Institution carries out the social responsibility program. This research aims at finding out the implementation of CSR program at BRISyariah using the perspective of Maqashid Syariah. Based on the categorization and qualification, the indicators measurement which gets along with Sharia principles is finally invented. The research was conducted at the unit of CSR of BRISyariah head office so that the data cover all of the implementation of CSR BRISyariah all over Indonesia. The method used was mixed methods research. The quantitative method was used for measuring the CSR program of BRISyariah which was categorized in the component of Maqashid Syariah and qualitative method was used for processing the data from the interview, observation, and literary review proposed to the manager of CSR BRISyariah. The result of the research indicates that the implementation of CSR at BRISyariah is relevant with al maqashid asy syariah. It is proven in the five main components of maqashid al syariah, which are 1) the protection of the Faith / religion, 2) the protection of life/human soul, 3) the protection of mind /intellect, 4) the protection of wealth, 5) The protection of lineage. While based on the measurement of maqashid al syariah to the CSR at BRISyariah it is known that the indicators of program according to maqashid syariah was the protection of human soul in 2012 with the total number of 30 activities spending 941.305.000 rupiah. The percentage of funding distribution of CSR was 46% and in 2013 there were 52 activities with the total funding of 985.870.000, the percentage of funding distribution was 50%. ========================================================================================================Corporate Social Responsibility (CSR) atau tanggungjawab perusahaan adalah suatu kewajiban perusahaan. BRI Syariah adalah salah satu lembaga keuangan Islam yang menyelenggarakan program tanggungjawab sosial ini. Penelitian ini bertujuan untuk mengetahui impementasi program CSR pada BRI Syariah dengan menggunakan perspektif Maqashid Syariah. Berdasarkan kategorisasi dan kualifikasi, indikator- indikator pengukuran yang berhubungan dengan prinsip- prinsip syariah akhirnya telah dikembangkan. Penelitian ini dilakukan pada unit CSR BRI Syariah kantor pusat jadi datanya meliputi semua implemementasi CSR BRI Syariah di seluruh Indonesia. Metode yang digunakan adalah dengan menggunakan kombinasi metode riset. Metode kuantitatif digunakan untuk mengukur CSR program pada BRI Syariah yang dikategorikan pada komponen maqashid syariah dan metode kualitatif digunakan dalam memproses data dari wawancara, observasi dan pengkajian literatur yang diajukan kepada manajer CSR BRI Syariah. Hasil dari riset ini mengindikasikan bahwa pelaksanaan CSR pada BRI Syariah adalah relevan dengan al maqashid asy syariah. Hal ini dibuktikan dengan lima komponen utama maqashid syariah, yaitu: 1) Perlindungan agama, 2) Perlindungan pada kehidupan/ jiwa manusia, 3) Perlindungan pemikiran, 4) Perlindungan kesejahteraan, 5) Perlindungan garis keturunan. Sementara, berdasarkan pada pengukuran maqashid syariah CSR pada BRI Syariah maka dapat diketahui bahwa indikator program menurut maqashid syariah adalah perlindungan kepada jiwa manusia pada tahun 2012 dengan jumlah total sebanyak 30 aktivitas yang menghabiskan Rp.941.305.000. Persentase distribusi pendanaan CSR adalah 46% dan pada tahun 2013 sebanyak 52 kegiatan dengan total pendanaan sebesar 985.870.000, persentase distribusi pendanaan sebesar 50%.

oai:ojs.pkp.sfu.ca:article/727 2020-07-22T21:23:47Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23727 2020-07-22T21:23:47Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 4 No. 1 (2015); 67-78 Syathi, Putri Bintusy; National University of Malaysia (UKM) Ismail, Abdul Ghafar; National University of Malaysia (UKM) 2015-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23727 Budget system Zakat Aceh Government Province en Aceh province has a special right to implement Sharia principles throughout the area (Law Number 11/2006) though Indonesia is not an Islam country. Among the Sharia laws implementation, government budget was one of the first to be carried out in the province. It was showed up as Zakat post in the APBD (local government budget). The issue is whether putting in the Zakat post was enough to demonstrate an Islamic based budget as well as the transparence of zakat disbursement. Therefore, this paper trying to analyze the existing budget based on Sharia principles (Islamic Law) as explained by Chaudhry (1999) and Kahf (1997) The provincial budget needs improvement to be more sharia compliance. Fulfilling the Sharia criterion consequently will improve the accountability, transparency and the fairness of the budget toward people needs and development enhancing. =========================================== Aceh adalah provinsi yang memiliki hak khusus dalam mengimplementasikan prinsip- prinsip syariah dalam wilayahnya (Undang- Undang no.11 tahun 2006) walaupun Indonesia bukanlah suatu negara Islam. Diantara implementasi hukum syariah, anggaran pemerintah adalah satu hal yang pertama yang dikelola dalam provinsi ini. Hal ini muncul pada pos zakat pada APBD (Anggaranan Pengeluaran dan Belanja Daerah). Masalahnya adalah apakah penempatan dana Zakat sudah cukup untuk menunjukkan sebagai anggaran yang berbasis Islam serta transparansi dalam penyaluran zakat. Untuk itu paper ini bertujuan untuk menganalisis anggara yang ada berdasarkan prinsip- prinsip syariah (Hukum Islam) seperti yang telah dijelaskan oleh Chaudury (1999) dan Kahf (1997). Anggaran provinsi perlu perbaikan agar lebih patuh syariah. Dengan terpenuhinya kriteria syariah maka akan meningkatkan akuntabilitas, transparansi, dan keadilan dalam anggaran terhadap kebutuhan masyarakat dan meningkatkan pembangunan.

oai:ojs.pkp.sfu.ca:article/754 2020-07-22T21:23:47Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23754 2020-07-22T21:23:47Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 4 No. 1 (2015); 79-104 Annisa, Lintang Nurul; Fakulty of Economics Universitas Muhammadiyah Yogyakarta Yaya, Rizal; Fakulty of Economics Universitas Muhammadiyah Yogyakarta 2015-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23754 Third party funds profit-sharing rate Non Performing Finance financing volume financing portion en This study aims to examine the impact of the third-party funds (DPK), profit sharing rate and non-performing financing (NPF) of the volume and financing portion of profit sharing based on Islamic banking. The sample of this study is seven Islamic banks with the purpose of research object are quarterly financial statements from June 2010 until September 201. Methods of data analysis are using multiple linear regression analysis. The results showed that, from the aspect of volume, DPK variable, profit sharing rate and NPF last period has a significant impact on the profit-sharing based on financing volume for the subsequent period. In the proportion aspect, it is found that the only variable level of revenue sharing finance portfolio of last period that significantly influences the results-based financing portion for the next period. =========================================== Penelitian ini bertujuan untuk mengetahui pengaruh dana pihak ketiga (DPK), tingkat bagi hasil dan non-performing financing (NPF) terhadap volume dan porsi pembiayaan berbasis bagi hasil pada perbankan syariah. Sampel yang digunakan adalah tujuh bank umum syariah dengan objek penelitian laporan keuangan triwulan dari Juni 2010 hingga September 2013.Metode analisis data menggunakan analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa, dari aspek volume, variabel DPK, tingkat bagi hasil dan NPF periode lalu berpengaruh signifikan terhadap volume pembiayaan berbasis bagi hasil periode berikutnya.Pada aspek proporsi ditemukan bahwa hanya variable tingkat bagi hasil penyaluran pembiayaan periode lalu yang berpengaruh signifikan terhadap porsi pembiayaan berbasis bagi hasil periode berikutnya.

oai:ojs.pkp.sfu.ca:article/907 2020-07-22T21:11:47Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23907 2020-07-22T21:11:47Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 5 No. 1 (2016); 1-20 Zada, Najeeb; INCEIF, Malaysia and Islamia College Peshawar Lahsasna, Ahcene; INCEIF, Malaysia Saleem, Muhammad Yusuf; INCEIF, Malaysia 2016-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23907 Islamic Law Global Financial Crisis Public Policy Sadd al-Dharai’ en The recent financial crisis resulted destructive effects on finance industry. Islamic financial industry (IFI) is still naïve and largely untested in the face of a major financial turmoil. Major issues and uncertainties of the insolvency of IFI include the issue of moral hazard, government bailouts, excessive risk taking and deposit insurance. This paper addresses the issue of crisis management in IFI from the perspective of al-Siyasah al-Shar’iyyah and attempts to derive public policy guidelines that are useful in developing a timely and efficient crises management framework for Islamic finance industry. By using qualitative methods, the study found that the global financial crisis resulted in great destruction of financial institution. Although Islamic finance was quite immune to the global crisis as compared to its conventional peer, concerns still exist. It is time that Islamic finance industry learns from the financial woes of the rest of the world. =========================================== Krisis keuangan baru-baru ini mengakibatkan efek destruktif pada industri keuangan. Industri keuangan Islam (IKI) masih naif dan sebagian besar belum teruji dalam menghadapi gejolak keuangan besar. Isu utama dan ketidakpastian dari kebangkrutan IKI meliputi moral hazard, dana talangan pemerintah, pengambilan risiko yang berlebihan dan asuransi deposito. Makalah ini membahas isu manajemen krisis dalam IKI dari perspektif al-Siyasah al-Shar'iyyah dan berusaha mendapatkan pedoman kebijakan publik yang bermanfaat dalam mengembangkan kerangka kerja manajemen krisis yang tepat waktu dan efisien bagi IKI. Dengan menggunakan metode kualitatif, studi ini menemukan bahwa krisis keuangan global mengakibatkan kehancuran besar bagi industri keuangan. Meskipun keuangan Islam cukup kebal terhadap krisis global dibandingkan dengan keuangan konvensional, kekhawatiran masih ada. Sudah saatnya industri keuangan Islam belajar dari krisis keuangan dari seluruh dunia.

oai:ojs.pkp.sfu.ca:article/908 2020-07-22T21:11:47Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23908 2020-07-22T21:11:47Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 5 No. 1 (2016); 21-45 Hawariyuni, Weni; Institute of Islamic Banking and Finance, IIU Malaysia Kassim, Salina Hj; International Islamic University Malaysia 2016-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23908 Microfinance Intervention Microenterprises Performance Indonesia en This study aims to investigate the effectiveness of different microfinance model in enhancing the performance of microenterprises in terms of income, fixed assets, and household expenditures. By focusing on the case of Bank Rakyat Indonesia, one of the most successful commercial microfinance providers in the world, two types of microfinance products, namely KUPEDES and KUR are being compared. The KUPEDES is original product of BRI Unit, while the KUR is a micro-product subsidized by the Indonesian government. Based on the experience of BRI Unit in Medan city, Indonesia, we assess the impact of microfinance intervention on 400 clients. The findings demonstrated that KUPEDES as original microproduct is more successful compared to KUR product in enhancing the performance of microenterprise through income, fixed assets, and household expenditures as successful indicators. =========================================== Kajian ini bertujuan untuk menginvestigasi keefektifan beragam model pendanaan mikro dalam meningkatkan performa usaha kecil dari segi pemasukan, aset tetap, dan belanja rumah tangga. Dengan fokus pada kasus Bank Rakyat Indonesia, salah satu pemberi dana mikro paling berhasil di dunia, kajian ini membandingkan dua macam produk pendanaan mikro, yaitu KUPEDES dan KUR. KUPEDES adalah produk original BRI sementara KUR adalah sebuah produk mikro yang disubsisdi oleh pemerintah Indonesia. Berdasarkan pengalaman BRI cabang Medan, Indonesia, penulis menilai dampak campur tangan pendanaan mikro terhadap 400 orang klien. Hasil penelitian menunjukkan bahwa KUPEDES sebagai produk mikro original dinilai lebih berhasil dibandingkan dengan KUR dalam meningkatkan performa usaha kecil dengan indikator kesuksesan: pemasukan, asset tetap, dan belanja rumah tangga.

oai:ojs.pkp.sfu.ca:article/910 2020-07-22T21:11:47Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23910 2020-07-22T21:11:47Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 5 No. 1 (2016); 63-82 Suzuki, Yasushi; Ritsumeikan Asia Pacific University, Japan Pramono, Sigit; SEBI School of Islamic Economics, Jakarta Indonesia Rufidah, Rufidah; Ibnu Khaldun University, Bogor, Indonesia 2016-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23910 Islamic microfinance poverty alleviation community development local organization en Poverty should be defined, measured, and scrutinized its root causes from a multi-dimension perspectives. Therefore, in designing and implementation of poverty alleviation program, it should consider economic factors, social and political contexts surrounding the poor. Sen (1982; 1999) views poverty as a multifaceted world and ethical dimension essentially should be placed underpinning it as a vital economic problem. The paper takes the stance that the poor themselves have potential capacity to alleviate their condition in resolving poverty trap. Community development program is one of the strategies to deal with the poverty problem. Islamic microfinance can play an important role in combating poverty dilemma especially in Muslim majority population communities. Through the approach proposed by Bigg and Satterthwaite (2005) with strengthening local organizations and community development programs, Islamic microfinance should engage a strategic partnership with the Masjid and Islamic charity institutions (zakat and waqf organization). This strategic alliance will result more integrated programs and also capacity building of the institutions involved. This paper aims to contribute a grass root model in the purpose of combating poverty in the framework of Islamic economic system. =========================================== Kemiskinan harus didefinisikan, diukur, dan diteliti akar penyebabnya dari berbagai perspektif. Oleh karena itu, dalam merancang dan mengimplementasikan program pengentasan kemiskinan, faktor-faktor ekonomi, konteks sosial dan politik yang mengelilingi kemiskinan juga harus dipertimbangkan. Sen (1982; 1999) memandang kemiskinan sebagai sebuah dunia yang kompleks, dan dimensi dasar etika harus ditempatkan sebagai sebuah masalah ekonomi yang vital. Peneliti sendiri dalam hal ini berpandangan bahwa orang-orang miskin pada dasarnya punya kapasitas yang memadai untuk keluar dari garis kemiskinan. Salah satunya adalah dengan program pengembangan masyarakat yang merupakan satu strategi dalam pengentasan kemiskinan. Keuangan mikro syariah dapat memainkan peran penting dalam memerangi dilema kemiskinan, khususnya di daerah-daerah yang mayoritas penduduknya Muslim. Pendekatan yang diusulkan oleh Bigg dan Satterthwaite (2005) adalah dengan cara penguatan organisasi lokal dan program pengembangan masyarakat dimana keuangan mikro syariah harus terlibat dalam kemitraan-kemitraan strategis dengan masjid-masjid dan lembaga-lembaga sosial lainnya (seperti lembaga zakat dan wakaf). Aliansi strategis ini akan menghasilkan program-program yang lebih terintegrasi dan juga ada penguatan capacity building dari lembaga-lembaga yang terlibat. Makalah ini bertujuan untuk berkontribusi dalam memberikan model akar rumput dalam hal pengentasan kemiskinan dalam kerangka sistem ekonomi Islam.

oai:ojs.pkp.sfu.ca:article/912 2020-07-22T21:11:47Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23912 2020-07-22T21:11:47Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 5 No. 1 (2016); 46-62 Islam, Mohammad Saiful; International Islamic University Malaysia 2016-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23912 Rural Development Scheme (RDS) IBBL Performance en Islami Bank Bangladesh Limited (IBBL) is one of the leading and efficient financial institutions in the globe. The Rural Development Scheme (RDS) has become an exclusive domain to play a significant role in increasing the performance of development in nation building. As a result, IBBL is playing a vital role in the rural area in applying the RDS for poverty alleviation. The aim of this study is to analyze the performance of the RDS of IBBL in the rural area. This paper will also discuss the achievements of this scheme in the present context to evaluate its performance. Finally, the researcher will come up with some suggestions and recommendations for further improvement. =========================================== Bank Islami Bangladesh Limited (IBBL) adalah salah satu lembaga keuangan terkemuka dan efisien di dunia. “Skema Pembangunan Pedesaan” (RDS) telah menjadi suatu domain yang ekslusif dalam memainkan peranan yang signifikan bagi peningkatan performa dalam pembangunan negara. Sebagai hasilnya, IBBL memainkan peranan yang penting di daerah pedesaan dalam mengaplikasikan skama RDS bagi upaya penanggulangan kemiskinan. Tujuan penelitian ini adalah untuk menganalisa performa skema RDS dari IBBL di daerah pedesaan. Paper ini juga akan mendiskusikan pencapaian skaema ini dalam konteks saat ini guna mengevaluasi performanya. Pada akhirnya, peneliti akan menyampaikan beberapa saran dan rekomendasi untuk peningkatan di masa yang akan datang.

oai:ojs.pkp.sfu.ca:article/913 2020-07-22T21:11:47Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23913 2020-07-22T21:11:47Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 5 No. 1 (2016); 83-102 Murtiyani, Siti; STEI Hamfara, Jogyakarta Sasono, Hery; STEI Hamfara, Jogyakarta Triono, Dwi Condro; STEI Hamfara, Jogyakarta Zahra, Hanifah; STEI Hamfara, Jogyakarta 2016-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%23913 Islamic Economic System Madzhab Hamfara Common Wealth State Property en This study aims to analyze and critically evaluate the implementation of the management of public ownership (Milkiyah 'ammah) and State ownership (Milkiyah Daulah) in Indonesia. This study descriptively describes the implementation of both ownerships that are currently practicing in Indonesia. Theoretical approaches used is the Islamic Economic System Madzhab Hamfara (Hadza Min fadzli Rabbi) who critically evaluate the implementation of the public wealth management and state wealth in Indonesia. This research used secondary data that was obtained from Madzhab Hamfara books, literature, journal and information relating to the Indonesian State assets management system. A comparative analysis was conducted to understand the difference between the public wealth management and state wealth management in Indonesia. Findings show that the management of both, public and state ownership are not in accordance to the ownership management approach of Madzhab Hamfara Islamic Economic System. The evidence suggests that both public and state ownership are not fully managed by the Government of Indonesia. The fact shows that public ownership in the form of water, fire and pastures are managed by individuals and institutions as well as foreign parties who have fund to privatize the public ownership. Consequently, it has the impact on unequal distribution of income that cause poverty in Indonesia. This research suggest that government should implement Islamic Economic System Madzhab Hamfara in managing public and state ownership in Indonesia. =========================================== Kajian ini bertujuan untuk menganalisis dan mengevaluasi secara kritis penerapan pengelolaan kepemilikan umum (Milkiyah 'Ammah) dan kepemilikan negara (Milkiyah Daulah) di Indonesia. Studi ini menjelaskan secara deskriptif tentang implementasi pengelolaan kedua kepemilikan tersebut yang sekarang dipraktikkan di Indonesia. Teori yang digunakan dalam penelitian ini adalah Sistem Ekonomi Islam Madzhab Hamfara (Hadza Min fadzli Rabbi) yang secara kritis mengevaluasi implementasi pengelolaan kepemilikan umum dan negara di Indonesia. Kajian ini menggunakan data sekunder yang berasal buku-buku madzhab Hamfara, literatur, artikel jurnal dan informasi lainnya yang terkait dengan pengelolaan aset di Indonesia. Analisis perbandingan juga dilakukan untuk memahami perbedaan pengelolaan kepemilikan umum dan kepemilikan negara. Hasil kajian menunjukkan bahwa pengelolaan kepemilikan, baik kepemilikan umum maupun negara di Indonesia, tidak dijalankan sesuai dengan sistem ekonomi Islam Madzhab Hamfara. Bukti-bukti menunjukkan bahwa pengelolaan kepemilikan publik dan negara tidak sepenuhnya dilakukan oleh negara. Fakta juga menunjukkan bahwa kepemilikan tersebut lebih banyak diserahkan kepada lembaga-lembaga privat bahkan lembaga-lembaga asing. Akibatnya, kesenjangan pendapatan yang menjadi pemicu kemiskinan terus terjadi. Kajian ini menyarankan agar pemerintah mengimplementasikan sistem ekonomi Islam Madzhab Hamfara dalam pengelolaan kepemilikan umum dan negara di Indonesia.

oai:ojs.pkp.sfu.ca:article/1027 2020-07-22T21:18:22Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231027 2020-07-22T21:18:22Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 4 No. 2 (2015); 105-132 Al-Mamun, Abdullah; Faculty of Economics and Management Sciences International Islamic University Malaysia Haque, Ahasanul; Faculty of Economics and Management Sciences International Islamic University Malaysia 2015-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231027 Muslim Consumer Perception Tax deduction through Zakat en The aim of this study is to explore the factors which are affecting Muslim consumer's perception towards tax deduction through zakat in Malaysia. A conceptual framework was drawn based on the literature. Six factors were extracted through principal component analysis and SEM was run to test the hypotheses. This research found that halal-haram aspect of Islamic Shariah has a very positive influence on Muslim consumer's perception towards the tax rebate system. In addition, legal consciousness and knowledge about tax and zakat have a positive significant impact on Muslim consumers’ perceptions towards this system. Due to the limited literature available on this subject matter, this study offers unique findings that may help in capitalizing the practices in Muslim countries and to understand their consumers' perception regarding the tax deduction system. In conclusion, zakat institutions in Malaysia will also be better benefitted through this research finding. ========================================================================================================Tujuan penelitian ini adalah untuk menggali faktor- faktor yang mempengaruhi persepsi para konsumen muslim terkait dengan pengurangan pajak melalui zakat di Malaysia. Suatu kerangka konseptual telah digambarkan berdasarkan literatur. Penelitian ini menemukan bahwa aspek halal- haram dalam Syariah Islami memiliki pengaruh yang sangat positif terhadap persepsi para konsumen muslim terkait dengan sistem pengurangan pajak. Sebagai tambahan, kesadaran hukum dan pengetahuan tentang pajak dan zakat memiliki pengaruh positif yang signifikan pada persepsi konsumen muslim yang terkait dengan sistem ini. Sehubungan dengan terbatasnya literatur yang tersedia terkait dengan masalah ini, penelitian ini menawarkan temuan- temuan yang menarik yang dapat mendukung pengembangan praktik- praktik di negara- negara muslim dan untuk memahami persepsi para konsumennya terkait dengan sistem pengurangan pajak.

oai:ojs.pkp.sfu.ca:article/1028 2020-07-22T21:18:22Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231028 2020-07-22T21:18:22Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 4 No. 2 (2015); 133-165 Muttaqin, Zein; Universitas Gadjah Mada Al Banna, Hasan; Universitas Islam Negeri Sunan Kalijaga 2015-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231028 Zakah Poverty Living Standard Satisfaction Distribution en Since its emergence in the last decade, zakah has become a new hope for the low-level income society to improve their opportunity to break through the poverty line. However, the potential of zakah to eradicate the poverty is yet to be achieved, it happens due to three reasons, they are (1) the proportion of zakah fund that has been distributed into the economy sectors has not become a major program; (2) the regulation regarding zakat still hanging; (3) the consumptive behavior still become the driving factors in the society. This paper is attempted to measure mustahiqs’ satisfaction over zakah distribution, which is affecting they opportunities to improve their living standard. By presenting the data in form of field research and using regression found that the service quality mentoring is influencing the satisfaction of mustahiqs. =========================================== Perkembangan zakat dalam dekade terakhir ini menjadikannya sebagai sebuah harapan baru bagi masyarakat berpendapatan rendah untuk meningkatkan kesempatannya untuk keluar dari garis kemiskinan. Namun, potensi zakat dalam mengurangi kemiskinan masih belum dapat dicapai, hal ini terjadi karena tiga alasan, (1) proporsi dana zakat yang didistribusikan kepada sektor- sektor ekonomi bukanlah menjadi program utama; (2) Aturan yang berkaitan dengan zakat masih belum berjalan dengan baik; (3) Perilaku konsumtif masih menjadi faktor yang berpengaruh di dalam masyarakat. Penelitian ini bertujuan untuk mengukur kepuasan mustahiq melalui distribusi zakat yang dapat mempengaruhi kesempatan guna meningkatkan standar hidup mereka. Dengan memaparkan data dalam bentuk riset lapangan dan menggunakan regresi maka ditemukan bahwa kualitas pelayanan, mentoring dapat mempengaruhi kepuasan mustahiq.

oai:ojs.pkp.sfu.ca:article/1029 2020-07-22T21:18:22Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231029 2020-07-22T21:18:22Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 4 No. 2 (2015); 166-186 Abidin, Zainal; STAIN Pamekasan, Madura 2015-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231029 Islamic Economic Kyai Movement Jihad of Economic en The dynamics that occur in the business by kyai in Pamekasan is dynamic in the whole side of the boarding school like the actors, software, and hardware of a boarding school, where the kyai as a determinant factor of the dynamics including the dynamics of business. Kyai and the boarding school do the business can be differentiated into three types, namely: kyai of business, a boarding school of business, and kyai and boarding school of business. It was implemented in a manner that istiqamah, consistent, resignation and exert all the ability to get kosher profits according to shariah. The spiritual value of business by kyai is the crystallization of ‘aqidah, shariah, and akhlaq which is based on Al-Quran and Al-Sunnah, which includes economic jihad, 'iffah and businesses as a movement of da’wah namely da’wah bi al- hal as a basic. Kyai who do the business is able to meet all levels of the hierarchy of needs ranging from physiological needs to self-actualization needs of kyai as a personal of himself as well as leaders of boarding schools, so kyai be independent to do everything according to Kyai’s idealism without intervention from the other. =========================================== Dinamika yang yang terjadi dalam bidang bisnis oleh kyai di Pamekasan adalah dinamika di seluruh sisi pesantren yang seperti para pelaku, perangkat lunak dan perangkat keras sebuah pesantren, dimana kyai sebagai faktor penentu dinamika termasuk dinamika bisnis. Kyai dan pesantren melakukan bisnis yang dapat dibagi menjadi tiga tipe, yaitu: bisnis kyai, bisnis pesantren, dan kyai dan pesantren bisnis. Hal ini diimplementasikan secara istiqamah, konsisten, dikenal dan digunakan pada seluruh kemampun untuk mendapatkan keuntungan yang layak sesuai dengan syari’ah. Nilai spiritual dalam bisnis oleh kyai adalah kristaliasi dari ‘aqidah, syari’ah dan akhlak yang berdasarkan Al Qur’an dan Al Sunnah, termasuk ekonomi jihad, ‘iffah dan bisnis sebagai suatu gerakan dakwah yang disebut dengan da’wah bi al- hal sebagai dasarnya. Kyai yang melakukan bisnis mampu berhadapan dengan semua tingkatan hierarki kebutuhan dimulai dari kebutuhan psikologis, hingga kebutuhan aktualisasi diri kyai sebagai pribadi dan juga sebagai pemimpin pesantren, maka kyai dapat bebas melakukan segala sesuatu menurut idealism kyai tanpa adanya intervensi dari pihak lain.

oai:ojs.pkp.sfu.ca:article/1030 2020-07-22T21:18:22Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231030 2020-07-22T21:18:22Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 4 No. 2 (2015); 187-228 Mahomedya, Abdulkader Cassim; University of KwaZulu-Natal, Rep. of South Africa 2015-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231030 Epistemology Paradigm Science Islam Economics Islamic Economics Islamisation of Knowledge en Despite the concerted efforts of recent Islamic scholarship to establish a distinct identity for Islamic economics, they have enjoyed little success in doing so. One of the most important reasons for this vision of Islamic sciences remaining unfulfilled is that scant attention has been paid to the critical role of epistemology in the founding of an academic discipline. Consequently, and not unlike the other areas of Islamic social science, Islamic Economics has remained embedded within the epistemological-ontological foundations of Occidentalism, thereby enslaving itself to the mainstream theories and tools of neoclassical microeconomics and Keynesian macroeconomics. This has been the central debility facing Islamic economists in establishing a distinct identity for their field of inquiry. This paper aims to highlight the importance of the relationship between epistemology, science, and Islamic economics. Only after this nexus is understood and appreciated, will it meaningful to articulate an episteme for Islamic economics, and to derive therefrom and construct thereupon a matrix of concepts, ontological categories and axioms opposite to that episteme. This is critical if Islamic economists and Muslim social scientists aspire to realise the objectives of Islam and avoid the pitfalls of their counterparts in the western world. They have to chart a new and fresh way forward for their science, consistent with a worldview based on Islam's authentic sources. =========================================== Meskipun upaya-upaya terpadu pengetahuan Islami terkini untuk membangun suatu identitas yang berbeda bagi ilmu ekonomi Islam, ada sedikit keberhasilan dari upaya- upaya tersebut. Salah satu alasan yang paling penting untuk visi ilmu pengetahuan Islami yang masih belum diisi adalah minimnya perhatian yang ditujukan kepada peranan kritis epistemology dalam membentuk suatu disiplin akademik. Oleh karena itu, tidak seperti area-area lain dalam ilmu sosial Islami, Ekonomi Islam telah dan masih menyertakan dasar-dasar epistemology-ontology kebiasaan orang-orang barat (occidentalisme), sehingga masih terikat pada teori- teori arus utama dan perangkat ekonomi mikro neo-klasik dan ekonomi makro Keynesian. Hal ini menjadi kelemahan utama yang dihadapi oleh para ekonom Islam dalam membentuk suatu identitas yang berbeda dalam bidang penelitiannya. Kajian ini bertujuan untuk menekankan pentingnya hubungan antara epistemologi, ilmu pengetahuan, dan ekonomi Islam. Setelah keterkaitan ini dipahami dan disadari, hal ini akan memberi arti dalam mengartikulasikan suatu episteme bagi ekonomi Islam dan untuk memperoleh darinya dan kemudian mengkonstruksikan sebuah matrix konsep, kategori ontology dan aksioma yang tepat bagi episteme tersebut. Hal ini sangat mendesak jika para ekonom Islam dan para ahli ilmu sosial muslim bercita-cita untuk mewujudkan tujuan- tujuan Islam dan menghindari jebakan rekan- rekannya di dunia barat. Mereka harus merencanakan sebuah cara baru dan berbeda dalam memajukan ilmu pengetahuannya, konsisten dengan pandangan yang berdasarkan sumber-sumber Islam yang asli.

oai:ojs.pkp.sfu.ca:article/1031 2020-07-22T21:18:22Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231031 2020-07-22T21:18:22Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 4 No. 2 (2015); 229-244 Isnaliana, Isnaliana; Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Ar-Raniry Banda Aceh 2015-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231031 Murabahah Profit margin BI rate Bank Muamalat Indonesia Bank Aceh Shariah en Murabahah is one of the most dominant financing agreement applied in Islamic banking including Indonesia. Bank Muamalat Indonesia (BMI) and Bank Aceh Shariah (BAS) are two of many Islamic banks that have murabahah as a dominant product. Bank Muamalat Indonesia has 60%-70% murabahah financing out of its financing total, while Bank Aceh Sharia offers up to 97% of its financing fund for murabahah. This domination is related to its high compensations for customers that influence the increasing demand of this product. This article aims to determine the mechanism profit determination of murabahah financing at BMI and BAS in Banda Aceh. It is also aimed to examine the influence of Bank Indoensia’s rate to the determination of profit margin for murabahah at those banks. This study employs a comparative study analysis with qualitative approach. The findings show that the mechanism for profit determination was decided based on recommendation and suggestions from the Islamic banks ALCO Team Meeting. However, both Bank Muamalat Indonesia and Bank Aceh Shariah differ from determining the level of annual lending rate. It turns out that the determination of high or low margin was affected by internal and external factors. While the BI rate played as a benchmark (reference) for the banks to set a price in order to be competitive and also to calculate the possibility of inflation. =========================================== Murabahah merupakan salah satu akad pembiayaan yang paling dominan diaplikasikan pada perbankan syariah. Kondisi ini tidak hanya terjadi di Indonesia, namun juga di Negara-negara Muslim lainnya seperti Pakistan dan Malaysia. Begitu halnya dengan Bank Muamalat Indonesia cabang Banda Aceh dan Bank Aceh Syariah. Pada Bank Muamalat Indonesia pembiayaan ini berkisar 60-70%, sedangkan pada Bank Aceh Syariah mencapai 97% dari total pembiayaan. Tingginya harga jual murabahah ini tidak terlepas dari kelebihan yang dimilikinya, sehingga berdampak pada tingginya permintaan produk tersebut. Permasalahan dan tujuan penelitian ini yaitu, untuk mengetahui bagaimana mekanisme penetapan margin keuntungan murabahah dan bagaimana pengaruh BI rate terhadap penetapan margin keuntungan murabahah baik pada Bank Muamalat Indonesia (BMI) maupun Bank Aceh Syariah (BAS). Dalam penelitian ini penulis menggunakan metode komparatif analisis dengan pendekatan kualitatif research. Hasil penelitian menunjukkan bahwa mekanisme penetapan margin keuntungan murabahah pada dasarnya diputuskan melalui rekomendasi, usul dan saran Rapat Tim ALCO bank syariah. Meskipun demikian baik Bank Muamalat Indonesia maupun Bank Aceh Syariah berbeda dalam menetapkan tingkat lending rate pertahunnya, dan ternyata tinggi rendahnya penetapan margin pada kedua bank tersebut dipengaruhi oleh faktor internal dan eksternal bank. Sedangkan pengaruh BI rate terhadap penetapan margin keuntungan murabahah pada kedua bank tersebut sebagai benchmark (acuan) agar kompetitif dan perhitungan kemungkinan terjadinya inflasi.

oai:ojs.pkp.sfu.ca:article/1051 2020-07-22T23:03:05Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231051 2020-07-22T23:03:05Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 3 No. 1 (2014); 1-20 Maulana, Hafiizh; Fakultas Ekonomi dan Bisnis Islam UIN Ar-Raniry 2014-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231051 Authority Supervisory System Bank Aceh Syariah en The supervisory authority of the Sharia Supervisory Board (DPS) describes the role and response of DPS supervision system based on organizational structure. DPS positions of Bank Aceh Syariah are in parallel with the Board of Commissioners as authority staff. This study aims to find answers position and authority in the organizational structure and implication to supervision system in Bank Aceh Syariah. To obtain the answer, researchers used the descriptive analysis. Data collection methods used are field research through in-depth interviews, open questionnaire and literature through the conclusion of documentation legislation and organizational structure of Bank Syariah Aceh. DPS authority based on the organizational structure of Bank Syariah Aceh have two powers, as a staff and functional authority. Staff competencies associated with the position of the DPS as a giver of advice/ suggestions to the Board of Commissioners of Bank Aceh, while the functional authority related with the Division of Bank Aceh Syariah. The implication of DPS authority will influence with its performance on the activity /supervisory activities, frequency of meetings, and reporting systems. DPS Bank Syariah Aceh still running system indirect supervision based on the activity reporting and sharia opinion. =========================================== Kewenangan pengawasan Dewan Pengawas Syariah (DPS) menggambarkan peran dan respon pengawasan DPS dalam sistem Pengawasan struktur organisasi. Bank Aceh Syariah menempatkan DPS setara dengan Dewan Komisaris dengan garis kewenangan staff. Permasalahan muncul ketika pengawasan DPS dari segi aktivitas dan sistem pengawasan tidak sesuai dengan aspek perundang-undangan dan gambaran dalam struktur organisasi. Penelitian ini bertujuan mencari jawaban persoalan pokok mengenai perangkat yuridis yang digunakan dalam pengawasan DPS, kedudukan dan kewenangan dalam struktur organisasi, dan sistem pengawasan dalam operasionalisasi bank Aceh Syariah. Untuk memperoleh jawaban tersebut, peneliti menggunakan metode deskriptif analisis. Metode pengumpulan data yang digunakan adalah penelitian lapangan melalui wawancara secara mendalam dan open kuesioner dan kepustakaan melalui dokumentasi perundang-undangan dan struktur organisasi Bank Aceh Syariah. Hasil penelitian menunjukkan bahwa pengawasan DPS berdasarkan perangkat yuridis terdiri dari undang-undang perbankan syariah No. 21 Tahun 2008 Pasal 32, Undang-Undang No. 40 Tahun 2007, Peraturan Bank Indonesia (PBI), Surat Edaran Bank Indonesia (SE BI), dan fatwa-fatwa DSN MUI. Kewenangan DPS berdasarkan struktur organisasi Bank Aceh Syariah memiliki 2 kewenangan, yaitu sebagai staf dan fungsional. Kewenangan staf berhubungan dengan posisi DPS sebagai pemberi nasihat/saran-saran dengan Dewan Komisaris Bank Aceh, sementara kewenangan fungsional berhubungan dengan Divisi Syariah Bank Aceh. Kewenangan DPS mempengaruhi kinerjanya pada aktivitas/kegiatan pengawasan, frekuensi rapat, dan sistem pelaporan. DPS Bank Aceh Syariah masih menjalankan sistem pengawasan tidak langsung (off spot) melalui pengkajian, hasil laporan kegiatan, dan opini syariah secara lisan serta tertulis. Sistem pengawasan secara langsung (on spot) pada struktural Bank Aceh Syariah belum dilakukan.

oai:ojs.pkp.sfu.ca:article/1052 2020-07-22T23:03:05Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231052 2020-07-22T23:03:05Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 3 No. 1 (2014); 21-40 Munawir, Satria; Fakultas Syariah dan Hukum UIN Ar-Raniry 2014-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231052 en Kafalah is a guarantee of a guarantor, either in the form of self assurance and treasure to the second party in relation to the rights and obligations of both parties that the other party. In banking sector, implementation of the concept is well known as a bank guarantee, which is a guarantee in the form of paper issued by the bank which resulted in the obligation to pay to the party receiving the collateral if the guaranteed party breach the contract. This article aims to study the implementaion of kafalah product at BMI Banda Aceh including strategies in preventing risks related the products. It also examines the implementation of kafalah from an Islamic perspective. In finding the answer, this article employes qualitative approach. Data was collected through field research and library research which was then analized using descriptive analysis method. The results show that the product kafalah undertaken by BMI Branch of Banda Aceh is a form of insurance that includes guaranteed tender, performance bonds, warranties advance, and guarantee maintenance with a deposit of 100% cash collateral to the insurance value is small and a deposit of 60% of fixed asset plus 40% cash collateral for eprtanggungan whose value is greater than the value of the desired assurance customers. Moreover, the client or the insured must enter into cooperation agreements with project leaders to work on a particular project. Tips management undertaken by BMI Branch Banda is analyzing the customer or contractor using character analysis and collateral is more dominant than the overall analysis of 5C, because the BMI-related risks faced by the provision of guarantees / kafalah is credit risk and reputation risk. From the Islamic perspective, the implementation of kafalah has complied with Islamic jurisprudence. Keywords: Analysis, Risk Management, Kafalah, Bank Muamalat Indonesia

oai:ojs.pkp.sfu.ca:article/1054 2021-07-04T07:17:56Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231054 2021-07-04T07:17:56Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 3 No. 1 (2014); 41-55 Nisak, Badratun; Jurusan Syariah Mu'amalah Wal Iqtishad UIN Ar-Raniry Ibrahim, Azharsyah; Jurusan Syariah Mu'amalah Wal Iqtishad UIN Ar-Raniry 2014-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231054 Risk Management Financing Risk Musyarakah Baitul Qiradh en Risk management is a set of procedures and methodologies that used to identify, measure, monitor, and control risks that could be aroused from the business of banks. This article aims to analyze the implementation of risk management system at Baitul Qiradh Bina Insan Mandiri and its impact on musharaka financing. The sample for this research is Micro Small Business Group at Kuta Alam’s regency which was financed by the Baitul Qiradh. Data for this research was gathered through interviews, observation, and documentation study. The findings suggest that there were three risk possibilities that could escalate at the financing project, namely business risk, shrinking risk, and character risk. Among these risks, the Baitul Qiradh experiences two of them, which were business and character risks. Therefore, the efforts were made to minimize the risk of Baitul Qiradh Bina Insan Mandiri by applying the 5C concept, namely character, capability, capital, condition, and collateral). ========================================================================================================Manajemen risiko adalah serangkaian prosedur dan metodologi yang digunakan untuk mengidentifikasi, mengukur, memantau, dan mengendalikan risiko yang timbul dari kegiatan usaha bank. Tujuan penelitian adalah untuk menganalisis sistem manajemen risiko yang diimplementasikan pada Baitul Qiradh Bina Insan Mandiri dan dampaknya terhadap kelancaran pembayaran dalam pembiayaan musyarakah. Pembahasan kajian hanya terfokus ke manajemen risiko pembiayaan musyarakah pada kelompok usaha dalam Rumpun Kuta Alam yang dibina oleh Baitul Qiradh Bina Insan Mandiri Banda Aceh. Pengumpulan data dilakukan dengan wawancara, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa dalam melakukan pembiayaan tersebut Baitul Qiradh Bina Insan Mandiri tidak terlepas dari kemungkinan terjadinya 3 aspek risiko, yaitu: risiko bisnis yang dibiayai (busness risk), risiko berkurangnya nilai pembiayaan (shrinking risk), dan risiko karakter buruk mudharib (character risk). Dari ketiga aspek risiko tersebut, risiko pembiayaan musyarakah yang muncul dalam tiga kelompok usaha pada Rumpun Kuta Alam adalah risiko bisnis yang dibiayai (business risk) dan risiko karakter buruk mudharib (character risk). Upaya yang dilakukan untuk meminimalisir risiko tersebut, Baitul Qiradh Bina Insan Mandiri menerapkan secara ketat konsep 5C yaitu karakter (character), kapasitas atau kemampuan (capacity), modal (capital), kondisi (condition) dan jaminan (collateral).

oai:ojs.pkp.sfu.ca:article/1055 2020-07-22T23:03:05Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231055 2020-07-22T23:03:05Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 3 No. 1 (2014); 56-79 Rohaya, Rohaya; Fakultas Syariah dan Ekonomi Islam UIN Ar-Raniry Wahid, Nazaruddin A; Fakultas Ekonomi dan Bisnis UIN Ar-Raniry 2014-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231055 Inflation paper money Islamic Economics en Nowadays, paper money is no longer backed by gold and silver and thus has become a fiat money, whereas standard money in Islamic economics is gold and silver. Consequently, this influences its purchasing power which then causes the increasing of a price of goods. This paper aims to examine the stability of paper money and its influence on inflation from an Islamic economics perspective. Data for this study was collected through library research. The data is then analyzed using descriptive analysis method which is a conceptual study that provides an overview of the influence of paper money toward inflation extensively. The research concludes that paper money does not have a stable value. When an excess amount of money is circulating within the community, the prices of goods is also increasing. The increasing quantity of money causes the increasing of people’s purchasing power while at the same time a number of goods are stable. This condition triggers instability in the economy that creates inflation. In Islamic economy, money is not limited only to the dinar and dirham, but also covering the whole of its kind as long as it can reflect its functions. From its nominal, paper money is included as a valuable asset, but not from its intrinsic value. Moreover, Islam allows the use of paper money as long as the money is able to reflect its function in the economy and able to act as a fair medium of exchange to create equilibrium in every aspect of life. =========================================== Penggunaan uang kertas saat ini tidak lagi dibacking oleh emas dan perak, padahal standard uang dalam ekonomi Islam adalah emas dan perak, hal ini menyebabkan tidak stabilnya nilai mata uang kertas sehingga berpengaruh terhadap daya beli uang tersebut yang akhirnya juga berpengaruh terhadap kenaikan harga barang. Tulisan ini bertujuan untuk mengkaji pengaruh stabilitas uang kertas terhadap inflasi dari perspektif fiqh muamalah. Data untuk penelitian dikumpulkan melalui library research, yaitu pengumpulan data melalui bahan-bahan bacaan yang berhubungan dengan karya ilmiah ini. Data yang terkumpul kemudian dianalisis dengan metode deskriptif analisis, yaitu suatu kajian konseptual yang memberikan gambaran tentang pengaruh uang kertas terhadap inflasi secara luas dan detil. Hasil penelitian menyimpulkan bahwa uang kertas tidak memiliki nilai yang stabil sehingga jika terjadi kelebihan jumlah uang beredar di masyarakat maka akan mengakibatkan kenaikan harga, karena ketika kuantitas uang yang beredar di masyarakat mengalami kenaikan maka daya beli masyarakat terhadap barang juga naik, sementara jumlah barang yang tersedia tetap, maka barang-barang tersebut akan mengalami kenaikan harga yang disebut dengan inflasi. Dalam ekonomi Islam, uang tidak terbatas pada dinar dan dirham saja tetapi mencakup seluruh jenisnya asalkan uang tersebut dapat merefleksikan fungsinya.Uang kertas jika dilihat dari nominalnya merupakan harta yang bernilai akan tetapi jika dilihat dari nilai intrinsiknya maka uang kertas tidak termasuk harta karena tidak mempunyai nilai. Islam memperbolehkan penggunaan uang kertas asalkan uang kertas tersebut bisa merefleksikan fungsinya dalam bidang perekonomian, dapat bertindak sebagai alat tukar yang adil demi terwujudnya keadilan dalam setiap sendi kehidupan.

oai:ojs.pkp.sfu.ca:article/1056 2020-07-22T23:03:05Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231056 2020-07-22T23:03:05Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 3 No. 1 (2014); 80-101 Bustami, Bustami; Fakultas Syariah UIN Ar-Raniry 2014-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231056 Risk Management Qardh Hasan Islamic Perspective Baitul Qiradh en Qardhul hasan financing aims to help borrowers who have an urgency need, either for consumptive or productive purposes. This study aims to explore the mechanism of qardhul hasan financing at Baitul Qiradh (small Islamic rural bank) Amanah Banda Aceh and the strategic employed in managing its risk. This study used primary data that was obtained through field research and secondary data that was obtained through library research. The data was then analyzed using descriptive analysis technique. The findings show that the mechanism of qardhul hasan financing at Baitul Qiradh Amanah has several stages, namely application, analysis and investigation, decision, fund lending, and returning phase. The strategic used to prevent financing risk as follow: managing financing administrative, determining the terms and criteria, conducting analysis for customer prospective, assigning officers that supervise the financing activities and collect the monthly payments. For non-performing financing, the Baitul Qiradh employs risk management system strategic such as rescheduling and write off. Rescheduling was conducted by extending the payment due date, and write off was only given for customers who do not have any possibility to repay due to their condition of economy. =========================================== Pembiayaan qardhul hasan bertujuan untuk menolong peminjam yang berada dalam keadaan terdesak, baik untuk hal-hal yang bersifat konsumtif maupun produktif. Penelitian ini bertujuan untuk mengeksplorasi mekanisme pembiayaan qardhul hasan pada Baitul Qiradh Amanah dan strategi penanggulangan risikonya. Metode yang digunakan dalam penelitian ini adalah deskriptif analisis, sedangkan teknik pengumpulan data primer diperoleh melalui penelitian lapangan dan data sekunder melalui penelitian kepustakaan. Dari hasil penelitian dapat diketahui bahwa, mekanisme pembiayaan qardhul hasan pada Baitul Qiradh Amanah Banda Aceh memiliki beberapa tahap, yaitu tahap permohonan pembiayaan qardhul hasan, tahap analisis dan penyelidikan pembiayaan qardhul hasan, tahap keputusan atas permohonan pembiayaan qardhul hasan, tahap pencairan pembiayaan qardhul hasan dan tahap pengembalian pembiayaan qardhul hasan. Sedangkan strategi penanggulangan risiko yang dilakukan adalah dengan mengatur administrasi pembiayaan, menentukan syarat dan kriteria yang harus dipenuhi untuk mengajukan permohonan pembiayaan, mengadakan analisa terhadap calon nasabah, menetapkan petugas yang mengawasi penggunaan pembiayaan dan menetapkan petugas penagihan pembiayaan. Terhadap pembiayaan qardhul hasan bermasalah, sistem manajemen risiko, yang diterapkan adalah perpanjangan waktu dengan pengurangan jumlah cicilan agar para nasabah dapat melunasi sedikit demi sedikit seluruh pinjamannya. Cara berikutnya pemutihan yaitu penghapusan piutang setelah dilakukan pengecekan terhadap kondisi usaha nasabah.

oai:ojs.pkp.sfu.ca:article/1235 2021-09-22T13:57:16Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231235 2021-09-22T13:57:16Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 5 No. 2 (2016); 124-154 Setyowati, Rof'ah; Fakultas Hukum Universitas Diponegoro, Semarang, Indonesia 2016-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231235 Protection spiritual rights dispute resolution Islamic banking Malaysia and Indonesia en "Spiritual right" is the right in the spiritual aspect that is owned by any person. The Spirituality of Muslim customers is influenced by sharia principles in various aspects of their lives. The protection against "spiritual right" is also required in the settlement of disputes between customers and Islamic banking institution. Indonesian regulation has provided the foundation for the protection of the spiritual rights. The issuing of the MK (Constitutional Court)'s verdict Number 93/PUU-X/2012, can also lead to that purpose. However, there is still a "spiritual right" post the verdict. This study utilizes two types of joint research method called socio-legal research. It employs several approaches, namely philosophical, historical, critical, analytical, comparative, and so on. However, the most prominently used is the comparative approach as it is associated with the purpose of this study in digging Malaysian experiences with its longer period of having various legal problems. It is hoped that these experiences can be referred to as a pattern for more effective "spiritual right". The analysis shows that the effectiveness of the "spiritual right" protection in settling the dispute of Islamic banking institutions is dominantly influenced by the policy of financial services authority, which in Malaysia is Bank Negara Malaysia (BNM) and Otoritas Jasa Keuangan (OJK) in Indonesia. ========================================================================================================"Hak spiritual" merupakan hak dalam aspek spiritual yang dimiliki oleh setiap orang. Spiritulitas konsumen Muslim dipengaruhi oleh prinsip-prinsip syariah dalam berbagai aspek kehidupannya. Perlindungan terhadap "hak spiritual" juga dibutuhkan dalam penyelesaian sengketa antara nasabah dengan institusi perbankan syariah. Melalui peraturan perundangan, telah diberikan landasan bagi perlindungan "hak spiritual". Munculnya Putusan MK Nomor 93/PUU-X/2012, hakekatnya juga mengarah pada maksud tersebut. Namun permasalahannya, pasca putusan MK tersebut, masih terdapat "hak spiritual". Kajian ini menggunakan dua jenis penelitian gabungan, yang disebut dengan socio-legal research. Beberapa metode pendekatan dilakukan, antara lain: filosofis, historis, analitis kritis, dan komparatif. Namun yang paling menonjol digunakan ialah metode komparatif. Penggunaan metode ini dikaitkan dengan tujuan kajian ini untuk mengambil pengalaman dari Malaysia yang lebih lama dengan berbagai problematika hukum yang ada, untuk manjadi acuan guna mendapatkan pola perlindungan "hak spiritual" yang lebih efektif. Hasil analisis ini menujukkan bahwa efektifitas perlindungan "hak spiritual" dalam penyelesaian sengketa perbankan syariah sangat dipengaruhi oleh kebijakan lembaga pemegang otoritas pembinaan, pengawasan dan pengaturan perbankan syariah. Dalam konteks ini, di Malaysia ialah BNM, sementara di Indonesia ialah OJK.

oai:ojs.pkp.sfu.ca:article/1239 2020-07-22T21:08:58Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231239 2020-07-22T21:08:58Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 5 No. 2 (2016); 155-164 Safitri, Irma; Program Pascasarjana Universitas Syiah Kuala Banda Aceh Nadirsyah, Nadirsyah; Program Pascasarjana Universitas Syiah Kuala Banda Aceh Darwanis, Darwanis; Program Pascasarjana Universitas Syiah Kuala Banda Aceh 2016-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231239 Financing third party funds capital adequacy ratio non-performing financing financing to deposit ratio en The purposes of this research were to determine the effect of the financial performance of Islamic commercial banks in Indonesia on financing, both individually and simultaneously. The performance was measured through Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR). These four independent variables to be tested influence on the dependent variable. This research used census method that includes all of the Islamic banks in Indonesia for observational data. Research data observation period from 2009 until 2013 a total of 11 banks. Multiple linear regression was used to analyze the data.The results of this study found that the Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), and Financing to Deposit Ratio (FDR) affect the financing, both individually and simultaneously. Fluctuations in either an increase or decrease of financing that occurred in Islamic banking in Indonesia is determined by the four independent variables. That is to say, the four independent variables that have an important role in the financing of Islamic banking in Indonesia. =========================================== Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan bank umum syariah di Indonesia terhadap pembiayaan, baik secara parsial maupun simultan. Kinerja keuangan diukur melalui Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), dan Financing to Deposit Ratio (FDR) Keempat variabel bebas tersebut akan diuji pengaruhnya terhadap satu variabel tidak bebas. Penelitian ini adalah penelitian sensus, yakni memasukan semua bank umum syariah yang ada di Indonesia ke dalam data pengamatan. Periode pengamatan data penelitian dari tahun 2009 s.d 2013 yang berjumlah 11 perbankan. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini menemukan bahwa Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), dan Financing to Deposit Ratio (FDR) berpengaruh terhadap pembiayaan pada perbankan syariah di Indonesia, baik secara parsial maupun simultan. Fluktuasi baik itu peningkatan atau penurunan pembiayaan yang terjadi pada perbankan syariah di Indonesia ditentukan oleh keempat variabel bebas tersebut. Sehingga dapat dikatakan bahwa, keempat variabel bebas tersebut mempunyai peranan penting atas pembiayaan pada perbankan syariah di Indonesia.

oai:ojs.pkp.sfu.ca:article/1241 2020-07-22T21:08:58Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/1241 2020-07-22T21:08:58Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 5 No. 2 (2016) Asutay, Mehmet; Durham Centre for Islamic Economics and Finance Durham University Business School, Durham University 2016-12-10 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/1241 en This manuscript HAS BEEN RETRACTED on the request of the author. Therefore, a reasonable effort should be made to remove all references that links to this article.

oai:ojs.pkp.sfu.ca:article/1331 2020-07-22T21:08:58Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231331 2020-07-22T21:08:58Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 5 No. 2 (2016); 165-199 Amien, Uwais; أستاذ مساعد، جامعة سطيف، الجزائر Syiad, Faisal; أستاذ محاضر، جامعة سطيف، الجزائر 2016-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231331 الاقتصادي التقليدي النظام الاقتصادي الرأسمالي النظام الاقتصادي الاشتراكي en الملخص - شهد تاريخ البشرية تعاقب عدد لا بأس به من النظم الاقتصادية، ولعل أهم هذه النظم من وجهة نظر الفكر الاقتصادي التقليدي نجد: النظام الاقتصادي الرأسمالي والنظام الاقتصادي الاشتراكي.لكن وجهة نظر الفكر الاقتصادي الإسلامي مختلفة؛ فقد عرف العالم الإسلامي منذ نشأته نظاما اقتصاديا مميزا ومختلفا عن ما سبقه وما جاء بعده من نظم تقليدية ألا وهو "النظام الاقتصادي الإسلامي".فما هي الفلسفة التي جاء بها النظام الاقتصادي الإسلامي؛ وما هي مكانته وسط النظم الاقتصادية العالمية من حيث المبدأ(الأسس النظرية) والأداء؟.ونفترض في هذه الورقة البحثية فرضيتين أساسيتان هما: أن النظام الاقتصادي الإسلامي يختلف عن النظم الاقتصادية التقليدية في مقاصده وأهدافه ويتشابه معها في بعض جزئيات التطبيق.والفرضية الثانية مفادها أن النظام الاقتصادي الإسلامي بمرونته وشموليته يعتبر أفضل أداءً وأكثر استقرارا من النظم الاقتصادية التقليدية.وسوف يتم استخدام منهج النظم الاقتصادية المقارنة، لأنه الأنسب لدراسة تكوين وتطور النظم الاقتصادية ويساعد على التمييز بينها.الكلمة المفتاحية: الاقتصادي التقليدي, النظام الاقتصادي الرأسمالي, النظام الاقتصادي الاشتراكي========================================================================================================Sejarah Menjadi saksi bagi umat manusia bahwa terdapat beberapa sistem perekonomian dunia, Diantaranya beberapa dan mungkin yang paling penting dalam sistem ini dari sudut pemikiran ekonomi konvensional, kita dapati: sistem ekonomi kapitalis dan sistem ekonomi sosialis. Selain sistem tersebut, terdapat sistem ekonomi Islam yang lebih dulu ada, pemikiran ekonomi Islam memiliki perspektif yang berbeda, Sebagaimana yang telah diketahui bahwa semenjak keberadaannya, ekonomi Islam memiliki kekhasan tersendiri dan memiliki perbedaan dibandingkan dengan ekonomi sebelum dan sesudah hadirnya ekonomi Islam, dan inilah yang dikenal dengan “sistem ekonomi Islam”. Filosofi ekonomi Islam adalah berasal dari sistem ekonomi Islam , kedudukannya berada dipertengahan diantar sistem ekonomi yang ada dari sisi prinsip pemikiran (teori) dan aplikasinya. Makalah ini memaparkan dua point penting yaitu: Pertama : bahwa sistem ekonomi Islam berbeda dari sistem ekonomi konvensional dilihat dari maksud dan tujuan serta terdapat sebagian kecil kemiripan dengan konvensional dalam aplikasinya . Kedua : bahwa sistem ekonomi Islam lebih fleksibel dan lengkap serta memliki panduan aplikatif yang lebih baik serta lebih stabil berbanding ekonomi konvensional. studi komparatif pendekatan sistem ekonomi ini penting, karena dengan itu kita mengetahui pembentukan dan evolusi sistem ekonomi serta membantu untuk membedakan antara keduanya.

oai:ojs.pkp.sfu.ca:article/1332 2020-07-22T21:08:58Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231332 2020-07-22T21:08:58Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 5 No. 2 (2016); 200-231 Miftah, Khalid Muhammad; عضو هيئة التدريس كلية الشرطة دولة قطر 2016-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231332 البنية المعرفية العرف، التعليل المصلحي en ملخص - من أغراض هذه الدراسة هي البحث عن البنية المعرفية لأخلاقيات المالية الإسلامية.  حيث أن اقتحام الورقة مجال تفكيك البناء المعرفي لمنظومة الأخلاق في مجال المالية الإسلامية؛ ومحاولة إعادة التركيب المعرفي للمنظومة الإخلاقية؛ وذلك من خلال العقلية الإسلامية المتمثلة في توظيف علم أصول الفقه؛ و ضمن إطار منهجي باستخدام أدوات التفعيل الإجرائي للمقاصد الشرعية؛  وما ذاك إلا من أجل تفعيل المنظومة في سياقها المالي ذو الأبعاد المتعددة التي تبدأ من المعاملة إلى الشخصية الاعتبارية؛ ومن ثم العميل. وبذلك تنجلي صورة أثر الفعل الأخلاقي في المالية الإسلامية. واستخدم الباحث منهج الالتفات  لاستعراض اهمية خلفيات الموضوع وابعاده البنية المعرفة لاخلاقيات المالية الاسلامية. واستخلص الباحث الدراسة إلى النقاط التالية: (1) الخلق لا يكون على سهو وغفلة؛ ولا يكون لباعث شخصي لأن الهدف منه هو الآخر لا الآن؛ (2) البنية المعرفية لأخلاقيات المالية الإسلامية هي التأسيس للهيئة الاعتبارية الراسخة التي تراعي الأصلح للآخر فيما يتعلق بمقصدحفظ المال؛ (3) مصادر الأخلاق هي الفطرة، والعقل، والإباحة، والأدلة الشرعية، و العرف، والقرائن، والتجارب؛ (4) المقاصد الشرعية هي المعاني التي روعيت في الأحكام لأجل مصلحة المكلفين؛ (5) البنية التركيبية للأخلاق الإسلامية هي العدل ومستثنياتها،  التعليل المصلحي، الأولويات وموازناتها .الكلمة المفتاحية : البنية المعرفية  , العرف، التعليل المصلحي========================================================================================================Kajian ini bertujuan untuk meneliti tentang struktur epistimologi etika keuangan Islam. Dimana penetrasi securitas di bursa efek menghendaki adanya perubahan mindset akan nilai etika dalam bisnis keuangan Islam, yaitu dengan merevitalisasi peranan ilmu usul fiqh serta merumuskan konsep baru bisnis yang ditunjang oleh penggunaan instrumen-instrumen dalam bingkai maqasid syariyah. Hal tersebut dilakukan untuk menciptakan sebuah kerangka bisnis multi dimensi sarat nilai-nilai moral yang nantinya dapat diimplimentasikan oleh pebisnis dan para pegawai dalam setiap aktivitas bisnis. Peneliti menggunakan metode pengalihan dalam memaparkan keutamaan latar belakang dan dimensi struktur epistimologi etika Islam. Peneliti menyimpulkan kajian ini kepada beberapa poin berikut; (1) etika tidak akan terjadi pada kondisi lupa dan lalai, adanya faktor pribadi karena tujuan dari etika adalah diakhir dan bukan sekarang; (2) struktur epistimologi etika keuangan Islam adalah pembangunan bagi pengurus organisasi yang menjada kemashlahatan bagi yang lain berkaitan dengan tujuan menjaga harta; (3) sumber moral adalah insting, logika, kebolehan, dalil syar’i, adat, bukti, dan pengalaman; (4) maqasid syari’ah adalah makna yang dijaga demi kemashlahatan para mukallaf;. (5) susunan etika Islam adalah keadilan, pengecualian, penalaran Istislahi, prioritas, dan equilibrium. Kata Kunci : Struktur epistimologi, adat, Istislah

oai:ojs.pkp.sfu.ca:article/1335 2020-07-22T21:29:57Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231335 2020-07-22T21:29:57Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 3 No. 2 (2014); 125-140 Elkamiliati, Elkamiliati; Jurusan Syariah Muamalah wa Iqtishad Fakultas Syariah IAIN Ar-Raniry Ibrahim, Azharsyah; Jurusan Syariah Muamalah wa Iqtishad Fakultas Syariah IAIN Ar-Raniry 2014-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231335 BI Rate Musharakah financing Bank Aceh Syariah en This research aims to find answers to two principal issues, namely 1) the utilization of the BI Rate (Indonesian Central Bank’s Monetary Rate) as a condition of the Central Bank in the determination of sharing rates of Musharakah financing, and 2) the Islamic perspective on the determination of the sharing rate using BI Rate’s as a consideration. This research was conducted at Syariah branch of Bank Aceh in Banda Aceh. This study utilized correlational approach and the data was analyzed using descriptive analysis method. The results show that BI rate did not significantly influence the sharing percentage of Musharakah financing as the BI rate just served as a benchmark price for the banks in observing the market price rather than determining the sharing percentage for the financing. In addition, the determination of the sharing percentage for Musharakah financing at the Syariah branch of Bank Aceh has fulfilled the Islamic compliance and followed the fatwa of National Islamic Council (DSN) No: 08/DSN-MUI/IV/2000, on the Musharakah financing and also Fatwa No: 15/DSN-MUI/2000 on the principle of profit and loss sharing for Islamic financial institutions. =========================================== Penelitian ini bertujuan untuk mencari jawaban dua persoalan pokok, yaitu 1) penggunaan BI Rate sebagai ketentuan Bank Sentral dalam penentuan tingkat bagi hasil pembiayaan musyarakah dan 2) tinjauan hukum Islam terhadap penentuan persentase bagi hasil dengan pertimbangan BI Rate yang sedang berlaku. Penelitian ini dilakukan pada Bank Aceh Cabang Syariah Banda Aceh. Metode yang dipakai adalah metode korelasional dengan menggunakan deskriptif analisis yaitu dengan memaparkan hasil penelitian. Hasil penelitian menunjukkan bahwa persentase bagi hasil pembiayaan musyarakah pada Bank Aceh Syariah dan pengaruh BI Rate ternyata tidak signifikan karena BI rate di sini hanya berfungsi sebagai takaran atau patokan perbankan syariah dalam melihat harga nilai/jual yang sedang berlaku di pasar ekonomi bukan dalam menentukan persentase bagi hasil. Selain itu juga penentuan persentase bagi hasil pembiayaan musyarakah pada Bank Aceh Syariah telah sesuai dengan tinjauan hukum Islam ini diperkuat dengan adanya fatwa Dewan Syariah Nasional (DSN) No: 08/DSN-MUI/IV/2000, tentang pembiayaan musyarakah dan juga fatwa DSN yang menetapkan tentang Revenue Sharing adalah fatwa NO: 15/DSN-MUI/2000 tentang prinsip distribusi bagi hasil dalam lembaga keuangan syariah.

oai:ojs.pkp.sfu.ca:article/1337 2020-07-22T21:29:57Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231337 2020-07-22T21:29:57Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 3 No. 2 (2014); 141-155 Zuliani, Rafiza; Jurusan Syari’ah Muamalah wal Iqtishad Fakultas Syariah IAIN Ar-Raniry 2014-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231337 Financing Assessment Bai’ Bitsaman Ajil Financing Non-Performing Financing en This research aims to find the Standard Operating Procedure (SOP) of Baitul Qiradh Baiturrahman Baznas Madani in the assessment process of Bai' Bitsaman Ajil financing and its influence in reducing the non-performing financing. The research employed descriptive analysis method in which the data presented systematically, factually and accurately into a research report. The sources of data obtained through the research literature by examining and studying various related literatures. Data was gathered through interview and documentation study. The findings showed that the Baitul Qiradh did not fully execute the procedure in accordance with the predefined SOP as the differences was still be found. In assessment of the prospective customers for the financing, Baitul Qiradh utilized the principle of 5C + 1C, namely character, capacity, capital, collateral, condition of economy, and constraint. In addition, the assessment was also include the aspects of judicial, market and marketing, technical, financial, assurance and management. The assessment has significantly reduced the number of non-performing financing at the Baitul Qiradh. =========================================== Penelitian ini bertujuan untuk mencari jawaban terhadap Standar Operasional Prosedur (SOP) Baitul Qiradh Baiturrahman Baznas Madani dalam proses pengujian kelayakan yang dilakukan pada pemohon pembiayaan bai’ bitsaman ajil dan pengaruhnya terhadap jumlah pembiayaan bermasalah. Metode yang digunakan adalah metode deskriptif dengan cara mencari fakta-fakta yang kemudian dianalisa dan dipaparkan secara sistematis, faktual dan akurat dalam bentuk laporan penelitian. Sumber data diperoleh melalui penelitian kepustakaan, yaitu dengan menelaah dan mempelajari berbagai referensi yang berhubungan dengan judul seperti dari buku dan laporan Baitul Qiradh. Serta melalui penelitian lapangan, yaitu dengan melakukan wawancara dan memperoleh data dokumentasi. Hasil penelitian menunjukkan bahwa Baitul Qiradh Baiturrahman Baznas Madani tidak sepenuhnya menjalankan SOP yang telah ditetapkan karena ada perbedaan pada praktiknya. Dalam melakukan pengujian kelayakan terhadap calon nasabahnya yang memohon pembiayaan, Baitul Qiradh menggunakan prinsip 5C+1C, yaitu character, capacity, capital, collateral, condition of economy, dan constraint serta menilai aspek yuridis, aspek pasar dan pemasaran, aspek teknis, aspek keuangan, aspek jaminan dan aspek manajemen. Pengaruh pengujian kelayakan tersebut sangat besar dalam mereduksi pembiayaan bermasalah pada Baitul Qiradh.

oai:ojs.pkp.sfu.ca:article/1342 2020-07-22T21:29:57Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231342 2020-07-22T21:29:57Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 3 No. 2 (2014); 156-176 HS, Nasrullah; Jurusan Muamalah wa Iqtishad Fakultas Syariah IAIN Ar-Raniry Banda Aceh Fuad, Zaki; Jurusan Muamalah wa Iqtishad Fakultas Syariah IAIN Ar-Raniry Banda Aceh Yusuf, Muhammad Yasir; Jurusan Muamalah wa Iqtishad Fakultas Syariah IAIN Ar-Raniry Banda Aceh 2014-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231342 Income Smoothing Profit Islamic Ethical Concept Islamic Economics en Ethical perspective is an important matter in managing a business as it uses to synchronize the business interest and morality concept. The objective of this article is to understand the ethical perspective of Islamic economics on income smoothing practices within companies in order to increase benefit. This study employs descriptive-comparative method with a causal-comparative approach as an analysis tool. Data was gathered through literature searching of related sources. The findings show that income smoothing practices are categorized as dysfunctional behavior in the context Islamic economics ethical system. These practices violate the basic objective of Shariah as they involve tadlis and gharar. Information regarding the transaction conducted in these practices is not revealed to all involved parties. =========================================== Perspektif etika sangat penting dalam suatu perusahaan karena merupakan cara untuk menyelaraskan kepentingan strategis suatu bisnis perusahaan dengan tuntutan moralitas. Penelitian ini ditujukan untuk memahami tinjauan etika ekonomi Islam mengenai tindakan perataan laba yang dilakukan perusahaan untuk meraih keuntungan. Metode yang digunakan dalam penelitian ini adalah deskriptif-komparatif dengan pendekatan kausal komparatif. Data untuk penelitian ini dikumpulkan dari sumber literatur yang berkaitan. Penelitian ini menyimpulkan bahwa tindakan perataan laba merupakan tindakan penyimpangan dalam tataran etika ekonomi Islam. Tindakan ini melanggar konsep maqashid syariah karena mengandung unsur penipuan (tadlis) dan ketidakjelasan (gharar). Informasi berkaitan dengan transaksi yang dilakukan dalam tindakan perataan laba tidak semua diketahui oleh pihak-pihak yang terlibat.

oai:ojs.pkp.sfu.ca:article/1343 2020-07-22T21:29:57Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231343 2020-07-22T21:29:57Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 3 No. 2 (2014); 177-192 Yuna, Nurul Mirda; Jurusan Muamalah wa Iqtishad Fakultas Syariah IAIN Ar-Raniry 2014-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231343 Islamic Economics Occult Selling Aceh Selatan en This study aims to analyze the practice of buying and selling of rice paddy after plantation but before harvesting in Paya Manggeng Village, Aceh Selatan District from an Islamic economics perspective. Data for this study utilized both primary and secondary which was gathered through interviews, observation, and study of documentation. The data was then analyzed using the descriptive analysis method. The results showed that the practice of buying and selling rice in that area involved the elements of gharar, especially on the selling objects, which was the rice. The object was usually sold when it had just been planted while the result could not yet be assured its satisfaction. In the context of Islamic economic, this mode of selling is not allowed because it involves occult objects. This was based on the opinion of Imam Al-Shafi'i and supported by Imam Nawawi. According to them, the selling is allowed on the condition that the seller has clearly mentioned the criteria of his objects. Therefore, it can be guaranteed that the criteria of the object will not be changed until the contract is signed. =========================================== Penelitian ini bertujuan untuk menganalisis praktik jual beli padi sawah setelah ditanam dan belum panen yang terjadi di Desa Paya Kecamatan Manggeng, Aceh Selatan dalam perspektif ekonomi Islam. Data yang digunakan dalam penelitian ini adalah data primer dan sekunder melalui wawancara, observasi dan studi dokumentasi. Data tersebut kemudian dianalisis menggunakan metode deskriptif analisis. Hasil penelitian menunjukkan bahwa praktik jual beli padi sawah ini terdapat unsur gharar, terutama pada objek yang diperjualbelikan, yaitu padi. Padi yang dijadikan objek diperjualbelikan ketika baru terlihat batangnya saja sehingga belum bisa dipastikan dapat memberi hasil panen sesuai keinginan. Dalam konteks ekonomi Islam, jual beli dengan model seperti ini tidak dibolehkan karena masuk kepada kriteria jual beli benda yang gaib. Hal ini sesuai pendapat Imam Syafi’i dan juga Imam Nawawi, dimana gharar adalah unsur akad yang dilarang dalam syari’at Islam, kecuali jual beli gaib dengan menyebutkan sifat-sifat bendanya secara jelas sehingga dapat dijamin tidak akan terjadi perubahan terhadap sifat benda tersebut sampai berlangsungnya akad.

oai:ojs.pkp.sfu.ca:article/1344 2020-07-22T21:29:57Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231344 2020-07-22T21:29:57Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 3 No. 2 (2014); 102-124 Dayyan, Muhammad; Faculty of Islamic Economics and Business IAIN Cot Kala Langsa, Aceh, Indonesia Mohammed, Mustafa Omar; Kulliyyah of Economics and Management Sciences International Islamic University Malaysia 2014-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231344 Government Expenditure Maqasid al-Shari’ah Maqasid Performance Pairwise Matrix en Governments provide a host of goods and services to their citizens to achieve various socio-economic objectives. Such spending is done through various programs that include social security, education, infrastructure, health and economic. Several conventional approaches for measuring efficiency of government expenditure have been proposed in the literature. Most of these measures are quantitative in nature. For government spending based on Shari’ah oriented public policy (al-Siyasah al-Shar’iyyah), which is value loaded, there is a need for complementary qualitative yardstick to measure whether such spending achieves Maqasid al-Shari’ah. The present study has made use of content analysis to develop a Maqasid Performance Pairwise Matrix (MPPM), as one of the tools of Islamic oriented public policy (al-Siyasah al-Shar’iyyah); to measure the public perception on government expenditure in Aceh in eight areas and the extent to which the expenditure conforms to Maqasid al-Shari’ah. MPPM was used as an instrument to survey 233 respondents in Aceh. The data from the survey were validated analyzed using SPSS version 18.0. The findings from the study are mixed. Government spending in Aceh in Education and health achieved results at the level of Complements (Hajiyat), beyond the basic need (Daruriyat). Whereas in the other six areas, which include economics, public services and housing, government spending is only able to satisfy the basic needs of the Acehnese. The study concludes with recommendations and suggestions for future research. =========================================== Pemerintah menyediakan tempat barang dan jasa untuk warga negara mereka untuk mencapai berbagai tujuan sosial-ekonomi. Seperti pengeluaran, yang dilakukan melalui berbagai program termasuk jaminan sosial, pendidikan infrastruktur, kesehatan dan ekonomi. Beberapa pendekatan konvensional untuk mengukur efisiensi pengeluaran pemerintah telah ada dalam sejumlah literatur. Sebagian besar pendekatan ini bersifat kuantitatif. Untuk belanja pemerintah berdasarkan kebijakan publik yang berorientasi syariah (al-Siyasah al-Shar'iyyah), yang penuh dengan nilai- nilai, ada kebutuhan untuk melengkapi tolok ukur kualitatif untuk mengukur apakah pengeluaran tersebut mencapai Maqasid al-Syari'ah. Penelitian ini menggunakan analisis isi untuk mengembangkan Maqasid Kinerja Berpasangan Matrix (MPPM), sebagai salah satu alat kebijakan publik berorientasi Islami (al-Siyasah al-Shar'iyyah); untuk mengukur persepsi publik atas belanja pemerintah di Aceh pada delapan daerah serta sejauh mana pengeluaran sesuai dengan Maqasid al-Syari'ah. MPPM digunakan sebagai instrumen untuk menyurvei 233 responden di Aceh. Data dari survei ini dianalisis validitasnya dengan menggunakan SPSS versi 18.0. Temuan dari penelitian ini adalah bervariasi. Belanja pemerintah di Aceh dalam bidang pendidikan dan kesehatan mencapai hasil pada tingkat komplemen (Hajiyat), di luar kebutuhan dasar (Daruriyat). Sedangkan di enam daerah lain, yang meliputi ekonomi, pelayanan publik dan perumahan, belanja pemerintah hanya mampu memenuhi kebutuhan dasar masyarakat Aceh. Studi ini memberi kesimpulan dengan rekomendasi dan saran untuk penelitian di masa yang akan datang.

oai:ojs.pkp.sfu.ca:article/1403 2020-07-22T23:15:17Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231403 2020-07-22T23:15:17Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 2 No. 1 (2013); 26-45 Wardiah, Wardiah; Fakultas Syariah IAIN Ar-Raniry Banda Aceh Ibrahim, Azharsyah; Fakultas Syariah IAIN Ar-Raniry Banda Aceh 2013-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231403 Mudharabah Financing Profitability Profit and Loss Sharing en This study aims to determine the process of calculating the profit of mudharabah financing at BPRS Hikmah Wakilah from an Islamic perspective and its influence on profit sharing. It also aims to explore the mechanism of adjusting the profit-sharing ratio, and the effect of calculating the profitability of mudharabah financing on profit sharing. The method of this research is descriptive analysis. The research data is collected through library research and field research. The results showed that the calculation of profit sharing PT. BPRS Hikmah Wakilah uses revenue sharing system in accordance with the National Sharia Board Fatwa No.15/DSN-MUI/IX/2000 About Principles of Distribution of Business Results in Sharia Financial Institutions. While in the calculation of profit, the BPRS refers to the percentage of total financing and average income earned by the customer and projected the same profit sharing during the financing period. Profit calculation significantly affects the percentage of profit sharing and the period of profit received by the bank. =========================================== Penelitian ini bertujuan untuk mengetahui proses perhitungan keuntungan pembiayaan mudharabah pada BPRS Hikmah Wakilah ditinjau menurut hukum Islam, mekanisme penyesuaian nisbah pembagian keuntungan, serta pengaruh perhitungan keuntungan pembiayaan mudharabah terhadap bagi hasil. Metode yang digunakan dalam penelitian ini adalah deskriptif analisis. Pengumpulan data penelitian dilakukan melalui library research dan field research. Teknik pengumpulan data melalui wawancara dan studi dokumentasi. Hasil penelitian menunjukkan bahwa perhitungan bagi hasil, PT. BPRS Hikmah Wakilah menggunakan sistem revenue sharing sesuai dengan Fatwa Dewan Syariah Nasional No.15/DSN-MUI/IX/2000 Tentang Prinsip Distribusi Hasil Usaha Dalam Lembaga Keuangan Syariah. Sementara dalam melakukan perhitungan keuntungan, BPRS merujuk pada persentase jumlah pembiayaan dan pendapatan rata-rata yang diperoleh nasabah serta memproyeksi bagi hasil yang sama selama jangka waktu pembiayaan. Perhitungan keuntungan berpengaruh signifikan terhadap persentase bagi hasil dan jangka waktu penerimaan keuntungan yang akan diterima pihak bank. Kata Kunci: Pembiayaan Mudharabah, Kentungan, Bagi Hasil

oai:ojs.pkp.sfu.ca:article/1404 2020-07-22T23:15:17Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231404 2020-07-22T23:15:17Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 2 No. 1 (2013); 46-62 Husnawati, Husnawati; Fakultas Syariah IAIN Ar-Raniry Banda Aceh 2013-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231404 Know Your Customer Principle Islamic Banking Bank Aceh Syariah en This study aims to identify the systems and procedures that is applied at Bank Aceh Syariah (BAS) Banda Aceh in knowing of its customers. In specific, it aims to analyze the effectiveness of the implementation of Knowing Your Customer (KYC) Principle at BAS. This study employs both primary and secondary data which was obtained through field and library research. The data was analyzed using descriptive analysis method. The results show that in knowing its customers, BAS Banda Aceh taken several steps of customer identification includes the identity check, occupation, source of funds, and the purpose of the use of funds. The implementation of the KYC principle in BAS Banda Aceh has effectively overcome and prevented the banking crimes such as money laundering. The implementation of the principle is intended to embolden the implementation of prudential principles in order to reduce business risks such as operational risk, legal risk, concentration risk, and reputational risk. =========================================== Penelitian ini bertujuan untuk mengidentifikasi sistem dan prosedur yang diterapkan Bank Aceh Syariah (BAS) Banda Aceh dalam mengenal nasabah. Secara khusus, penelitian bertujuan untuk menganalisis efektifitas penerapan Prinsip Mengenal Nasabah pada BAS. Data untuk penelitian ini bersumber dari data primer melalui kajian lapangan, dan data sekunder melalui kajian kepustakaan. Analisis data menggunakan metode deskriptif analisis. Dari hasil penelitian dapat diketahui bahwa sistem dan prosedur yang diterapkan BAS Banda Aceh dalam mengenal nasabah yaitu identifikasi calon nasabah yang meliputi identitas, pekerjaan, sumber dana dan tujuan penggunaan dana yang dilengkapi dokumen pendukung. Penerapan Prinsip Mengenal Nasabah (Know Your Customer Principle) pada BAS Banda Aceh efektif dalam mengatasi kejahatan-kejahatan dalam dunia perbankan seperti pencucian uang. Penerapan prinsip tersebut dimaksudkan agar mendorong terselenggaranya prinsip kehati-hatian dalam rangka mengurangi risiko usaha yang dihadapi bank dalam menjalankan kegiatan usaha yaitu operational risk, legal risk, concentration risk, dan reputational risk.

oai:ojs.pkp.sfu.ca:article/1405 2021-03-13T23:17:05Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231405 2021-03-13T23:17:05Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 2 No. 1 (2013); 63-89 Hasanah, Uswatun; Fakultas Syariah IAIN Ar-Raniry Ibrahim, Azharsyah 2013-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231405 Murabahah Financing Pattern Policy Bank Aceh Syariah en Bank Aceh Syariah has altered its policy on the installment pattern of Murabaha financing as of December 2010. This change was triggered by the decrease of margin in Bank Aceh Syariah. Therefore, this study aims at studying the mechanism of installment of Murabaha financing before and after the policy changes. This article also intends to identify the risks that appear due to the decrease of margin in Bank Aceh Syariah and also analyze the view of Islamic economics towards the changes. Data for this study was gathered through interviews, observation, and documentation study. The data were analyzed using the descriptive analysis method. The findings show that there are two mechanisms of installment for Murabaha financing at the bank. In the first mechanism, the bank only required its customers to pay the remaining installment plus the administrative cost, whereas in the second mechanism after the policy change, the bank provides a discount to the customer. The risk encounter is the decrease of income for the bank itself. From an Islamic economics perspective, the policy changes on Murabaha financing are allowed with the condition no party is harmed and the agreed price is the final price. ========================================================================================================Bank Aceh Syariah telah melakukan perubahan kebijakan pola pelunasan pembiayaan murabahah periode maju pada awal Desember 2010. Perubahan ini disebabkan karena adanya penurunan margin pada Bank Aceh Syariah. Oleh karena itu, tulisan ini bertujuan untuk mengkaji mekanisme pelunasan pembiayaan murabahah periode maju sebelum dan sesudah adanya perubahan kebijakan. Tulisan ini juga akan mengidentifikasi resiko yang timbul akibat adanya penurunan margin pada Bank Aceh Syariah atas pembiayaan nasabah dan menganalisis pandangan ekonomi Islam terhadap perubahan tersebut. Data untuk penelitian ini dikumpulkan melalui wawancara dan observasi serta studi dokumentasi. Analisis data menggunakan metode deskriptif analisis. Hasil penelitian menunjukkan bahwa terdapat perbedaan mekanisme pelunasan pembiayaan murabahah periode maju sebelum dan sesudah adanya perubahan kebijakan. Pada mekanisme pertama, bank hanya mewajibkan nasabah untuk membayar sisa angsuran pokok ditambah dengan biaya administrasi, sedangkan mekanisme kedua setelah adanya perubahan kebijakan pola pelunasan periode maju, bank memberikan diskon atau potongan kepada nasabah. Resiko yang ditimbulkan akibat penurunan margin adalah berkurangnya pendapatan bagi pihak bank sendiri. Adapun pandangan hukum Islam terhadap perubahan kebijakan yang dilakukan pihak bank ini dapat bolehkan, karena tidak ada pihak yang akan dirugikan dan harga yang disepakati pada pembiayaan murabahah adalah harga akhir.

oai:ojs.pkp.sfu.ca:article/1419 2020-07-22T23:15:17Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231419 2020-07-22T23:15:17Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 2 No. 1 (2013); 90-118 Jumadi, Jumadi; Fakultas Syariah IAIN Ar-Raniry 2013-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231419 Mudharabah Financing Micro-enterprises Profit and Loss Sharing BQ Abu Indrapuri en This study generally aims to analyze the concept of mudharabah financing in Baitul Qiradh (BQ) Abu Indrapuri for micro-enterprises. Specifically, the paper reviews the systems implemented in the management and revenue-sharing mechanisms derived from these micro-enterprises. This study employs primary and secondary data which were collected through interview and documentation studies. The data were analyzed using descriptive analysis method. The findings show that generally the concept of mudharabah financing in BQ Abu Indrapuri is based on Fatwa Dewan Syariah Nasional No. 07/DSN/MUI/IV/2000. In the implementation level, however, the application of profit sharing and collateral system was not fully shariah compliance. The imbalance between the concept and implementation because the BQ still refers to the conventional banking rules. =========================================== Penelitian ini secara umum bertujuan untuk menganalisis konsep pembiayaan mudharabah pada Baitul Qiradh (BQ) Abu Indrapuri untuk usaha mikro. Secara spesifik, tulisan mengkaji tentang sistem yang diterapkan dalam pengelolaan dan mekanisme pembagian pendapatan yang diperoleh dari usaha mikro tersebut. Penelitian ini menggunakan data primer dan sekunder yang dikumpulkan dengan teknik wawancara bebas, dan studi dokumentasi. Data yang diperoleh dianalisis dengan menggunakan metode deskriptif analisis. Hasil penelitian menunjukkan bahwa secara umum konsep pembiayaan mudharabah pada BQ Abu Indrapuri berpedoman pada Fatwa Dewan Syariah Nasional No.07/DSN/MUI/IV/2000. Akan tetapi, dalam implementasinya masih terdapat hal-hal yang tidak sesuai dengan konsep syariah yaitu pada sistem bagi hasil dan jaminan. Terdapat ketimpangan antara konsep dan implementasi disebabkan karena BQ Abu Indrapuri masih mengacu pada aturan sistem perbankan konvensional.

oai:ojs.pkp.sfu.ca:article/1421 2020-07-22T23:15:17Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231421 2020-07-22T23:15:17Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 2 No. 1 (2013); 1-25 Hamdani, Hamdani; Fakultas Syariah IAIN Ar-Raniry Banda Aceh 2013-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231421 bank guarantees counter-guarantee assurance of cooperation Islamic law kafalah en The study in general aims to study the procedure of bank guarantee in Bank Syariah Mandiri (BSM) Banda Aceh. In specific, this article analyzes the implementation of kafalah concept in resolving counter-guarantee for construction sector in the BSM. The data was gathered through interview with related parties and documentation study of relevant literatures. The collected data was then analyzed using descriptive analysis which included exposing, interpretation, and analysis. The findings show that in order to be approved for the product, customers are required to provide cash guarantees that cover tender, performance, cash advance, and maintenance with a minimum deposit is 10% of the total required amount of financing. In solving the counter-guarantee for the construction sector, the bank asked customers to immediately pay the shortage funds that has been converted to qardh financing in customers’ consent. In the case of they do not wish to repay or do not accept the conversion, the resolution has to be sought through Badan Arbitrase Syariah as governed by National Sharia Board No.11/DSN-MUI/V/2000. In general, the implementation of kafalah concept in solving the counter-guarantee for construction sector in BSM Banda Aceh has fulfilled shariah compliance especially the maslahah element. It was urgently needed in conducting various economics activities. =========================================== Penelitian ini secara umum bertujuan untuk mengkaji prosedur pemberian bank garansi di Bank Syari’ah Mandiri (BSM) Banda Aceh. Secara khusus, artikel ini menganalisis pengaplikasian konsep kafalah dalam penyelesaian kontra garansi untuk sektor konstruksi pada BSM tersebut. Pengumpulan data dilakukan melalui wawancara dengan pihak-pihak terkait dan studi dokumentasi terhadap bahan-bahan yang relevan dengan bidang penelitian. Data yang terkumpul kemudian dianalisis dengan metode deskriptif analitis dengan cara pemaparan data yang meliputi penguraian, penafsiran dan analisis. Hasil penelitian menunjukkan bahwa dalam pemberian garansi di BSM Banda Aceh, nasabah diharuskan untuk memiliki jaminan tender, jaminan pelaksanaan, jaminan uang muka, dan jaminan pemeliharaan dengan setoran minimal sebesar 10% dari nilai jaminan yang diinginkan nasabah. Dalam penyelesaian kontra garansi untuk sektor konstruksi, pihak bank meminta kepada ‘ashil untuk segera membayar kekurangan dananya yang telah diubah menjadi pembiayaan qardh dengan persetujuan ’ashil. Apabila pihak ‘ashil tidak mau mengganti atau tidak menyetujui kekurangan dana tersebut dirubah menjadi pembiayaan qardh maka berdasarkan fatwa DSN No.11/DSN-MUI/V/2000 diselesaikan melalui Badan Arbitrase Syariah. Secara umum, penerapan konsep kafalah dalam penyelesaian kontra garansi sektor konstruksi pada BSM Banda Aceh telah memenuhi unsur-unsur yang dibolehkan dalam ekonomi Islam terutama karena unsur kemaslahatan dan urgensitas dalam melakukan berbagai aktivitas muamalah dan transaksi ekonomi.

oai:ojs.pkp.sfu.ca:article/1495 2020-07-22T23:06:52Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231495 2020-07-22T23:06:52Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 2 No. 2 (2013); 119-150 MR, Nurjannah; Universitas Islam Indonesia, Yogyakarta Wahid, Nazaruddin A. 2013-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231495 Royalty Fee Franchise Musyarakah Jarimatika en This study aims to analyze the calculation of royalty fee at a franchise of Jarimatika in Darussalam Banda Aceh from musyarakah perspective and analyze the strategy employed in solving the dispute. Data was gathered through an in-depth interview and documentation study. The results indicated that in general the calculation of royalty fee was based on profit sharing system, where the total revenue minus 15% operating expenses for the franchisor, and the rest is shared 40% for the franchisor and 60% for the franchisee. Although the system seems normal, the determination 15% of operating cost, however, created a problem for the franchisee as the total income received was not cover the regular operational costs. Consequently, the franchisee unable to fulfill its obligation of paying the royalty fees on time. To solve this problem, the franchisor provide an extension for the franchisee to pay the royalty fee. However, during the grace period, the franchisee was not allowed to order the equipment needed to run the operation. As a result, it created another problem for the franchisee as it would not be able to run the operation due to insufficient equipment. =========================================== Penelitian ini bertujuan untuk menganalisis perhitungan royalty fee pada franchise Jarimatika Darussalam dalam perpektif musyarakah, dan strategi yang digunakan dalam penyelesaian masalah profit sharing di Jarimatika tersebut. Data penelitian dikumpulkan melalui wawancara mendalam dan studi dokumentasi. Data yang terkumpul kemudian dianalisis dengan metode deskriptif analisis. Hasil dari penelitian ini menunjukkan bahwa mekanisme perhitungan royalty fee pada Jarimatika Darussalam menggunakan sistem profit sharing, dimana total pendapatan dikurangi beban operasional sebesar 15%, dan sisanya dibagi dua bagian, franchisor 40% dan franchisee 60%. Dalam kenyataannya, penetapan biaya beban operasional yang fix sebesar 15 % ini yang menyebabkan franchisee mengalami kerugian atau defisit pendapatan, karena biaya operasional untuk setiap periode ternyata lebih banyak dari jumlah 15% yang telah ditentukan franchisor. Hal ini menyebabkan franchisee tidak dapat menunaikan kewajibannya untuk membayar royalty fee tepat pada waktunya bahkan macet. Dari kejadian ini kebijakan yang dilakukan pihak franchisor yaitu dengan memberikan waktu tenggang bagi franchisee untuk dapat membayar royalty fee tersebut. Selama masa tenggang tersebut, franchisee tidak dapat memesan perlengkapan yang dibutuhkan sehingga menyebabkan keadaan semakin sulit untuk menjalankan usaha tersebut.

oai:ojs.pkp.sfu.ca:article/1496 2020-07-22T23:06:52Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231496 2020-07-22T23:06:52Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 2 No. 2 (2013); 151-169 Samsuardi, Samsuardi; Jurusan Syariah Muamalah wal Iqtishad Fakultas Syariah IAIN Ar-Raniry Banda Aceh Maulana, Muhammad; Jurusan Syariah Muamalah wal Iqtishad Fakultas Syariah IAIN Ar-Raniry Banda Aceh 2013-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231496 Ijarah Car Owner Tenant Object Rental Fiqh Muamalah en This study aims at determining the parallel process of car rental agreement between Harkat Rent Car Company and the owner of the car, and between the company and its customers in an Islamic economics perspective. This study also aims to analyze the risk coverage of the leased car. The data for this study was gathered through interviews, observation and documentation studies. The collected data was then analyzed using descriptive analysis method. Results showed that the process of car leasing begin when customer rented a car from CV. Harkat which was owned by its partner. The company provided a shared price for car owners according to a mutual agreement and applied only for a certain period. Furthermore, the partner has to allocate 20 percent of the income for the company. In addition, the company also required the partner to cover for maintenance costs, insurance, equipment, and spare parts. In the context of Islamic economics, the practice of leasing parallel conducted by the company was not fully Shariah compliance due to practice a lease above a lease and using two contracts in one transaction. =========================================== Penelitian ini bertujuan untuk mengetahui perjanjian sewa menyewa mobil secara paralel antara Perusahaan Rent Car CV. Harkat dengan pemilik mobil dan dengan konsumennya dalam perspektif ekonomi Islam. Penelitian ini juga bertujuan untuk menanganalisis pertanggungan resiko terhadap mobil yang dijadikan objek sewa menyewa tersebut sewa menyewa mobil di Perusahaan Rent Car CV. Data untuk penelitian ini bersumber dari wawancara, obesrvasi dan studi dokumentasi. Metode yang digunakan dalam penelitian ini adalah deskriptif analisis. Hasil penelitian menunjukkan bahwa CV. Harkat menyewakan mobil milik mitra kerjanya (pemilik mobil) kepada pelanggan yang membutuhkan sewa mobil untuk keperluannya. Pemilik usaha memberikan harga kongsi kepada pemilik mobil sesuai dengan kesepakatan bersama dan untuk jangka waktu tertentu. Selanjutnya, pemilik mobil harus menyisihkan sebanyak dua puluh persen dari penghasilan mobil miliknya yang dikongsikan kepada pengusaha rental mobil. Pengusaha Rent Car CV. Harkat mengharuskan pemilik mobil mengurus asuransi mobil dan menanggung biaya perawatan, peralatan dan suku cadang mobil. Jadi dalam konteks ekonomi Islam, praktik sewa menyewa paralel yang dilakukan oleh CV. Harkat kurang sesuai dengan hukum Islam karena terjadi sewa di atas sewa dalam sistem perjanjian sewa menyewa antara pemilik mobil dengan CV. Harkat.

oai:ojs.pkp.sfu.ca:article/1497 2020-07-22T23:06:52Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231497 2020-07-22T23:06:52Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 2 No. 2 (2013); 170-187 Nurlaila, Nurlaila; Jurusan Muamalah wal Iqtishad Fakultas Syariah IAIN Ar-Raniry Banda Aceh Hasnita, Nevi; Jurusan Muamalah wal Iqtishad Fakultas Syariah IAIN Ar-Raniry Banda Aceh 2013-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231497 Zakat productive Baitul Mal Aceh ‘Becak Mesin’ Program ‘Perdagangan’ Program en This research generally aims to analyze the implementation of zakah productive at Baitul Mal Aceh on the ‘becak mesin’ and ‘perdagangan' programs. In specific, it aims to analyze the successful variation between the two programs, and the Baitul Mal evaluation pattern in measuring the accomplishment level of the mustahik (zakah beneficiaries). Data for this study were collected through interviews, observation, questionnaire and documentation study. To analyze the data, it employed the comparative descriptive method which at first exposed the utilization pattern of zakah productive and followed by the comparison between the two programs. The results show that ’perdagangan’ program relatively receives higher successful rate comparing to the other program. It reveals that in the ’perdagangan’ program, the mustahik was guided and mentored up to several stages so that the mustahik will completely be able to stand alone. While for the mustahiq of ’becak mesin’ program, they were just only guided until they were able to pay back the initial loan. Following to the payback, they were completely unsupervised. This study suggests that the Baitul Mal should also provide supervision for the mustahik of ‘becak mesin’ thoroughly similar to the mustahik of ‘perdagangan’ program so that the mustahik will also receive similar accomplishment. =========================================== Penelitian ini secara umum bertujuan untuk menganalisis implementasi pendayagunaan zakat produktif pada Baitul Mal Aceh dalam program becak mesin dan perdagangan. Secara khusus penelitian ini bertujuan untuk menganalisis perbedaan tingkat keberhasilan antara program becak mesin dan perdagangan serta dan pola evaluasi Baitul Mal dalam mengukur tingkat keberhasilan mustahik. Data dalam penelitian ini dikumpulkan melalui wawancara, observasi, angket dan data dokumentasi. Analisis data menggunakan metode deskriptif komparatif dengan memaparkan terlebih dahulu pola pendayagunaan zakat produktif, selanjutnya dari data yang ada akan dibandingkan untuk melihat program mana yang lebih berhasil dalam implementasinya. Hasil penelitian ini menunjukkan bahwa program perdagangan lebih berhasil dibandingkan dengan program becak mesin. Hal ini disebabkan karena pada program perdagangan para mustahik dibina sampai beberapa tahap sehingga para mustahik perdagangan benar-benar mandiri. Sedangkan pada program becak mesin, mustahik hanya dibina sampai mereka melunasi semua setoran harga becak. Setelah becak tersebut lunas dan menjadi milik mustahik, maka mustahik tersebut tidak lagi mendapatkan pembinaan dari pihak Baitul Mal. Penelitian ini menyarakankan agar pihak Baitul Mal dapat meningkatkan pembinaan terhadap mustahik becak mesin, agar mustahik tersebut lebih termotivasi dalam melunasi setoran harga becak dan mereka benar-benar mandiri.

oai:ojs.pkp.sfu.ca:article/1498 2020-07-22T23:06:53Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231498 2020-07-22T23:06:53Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 2 No. 2 (2013); 188-214 Fitri, Saudatul; Jurusan Muamalah wal Iqtishad IAIN Ar-Raniry Banda Aceh Arifin, Muhammad; Jurusan D-III Perbankan Islam Fakultas Syariah IAIN Ar-Raniry Banda Aceh 2013-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231498 Customer Satisfaction Insurance Takaful Fulnadi Risk en Takaful insurance is a shariah insurance that aims to minimize the loss of a risk. One of its flagship products is Fulnadi, this product is devoted to prepare children insurance to pursue their bachelor degree. This study aims to determine the effect of payment of claims benefits on the satisfaction of Fulnadi product participants and to know the procedure of claim benefit payment from risk insurance policy Fulnadi at PT. Takaful Insurance Family, Banda Aceh. This research applies both qualitative and quantitative approach through descriptive analysis. The data were taken through library research and field research, with the technique of collecting interview data, study of documentation and technique of questionnaire. The results revealed that the Family Takaful Insurance, especially Fulnadi, is a product that diverts the risk of children who could not continue their education if something bad happens in life, for the transfer of this risk the participant must pay the premium. The amount of paid premium greatly affects a number of benefits received. Other results indicate that 50% of participants expressed dissatisfaction with the benefits of claims received for the educational needs of the participating children. =========================================== Asuransi takaful adalah asuransi syariah yang bertujuan untuk memperkecil kerugian dari suatu risiko. Salah satu produk unggulannya adalah Fulnadi, produk ini dikhususkan untuk mempersiapkan anak dalam hal pendidikan sampai sarjana. Penelitian ini bertujuan untuk mengetahui pengaruh pembayaran manfaat klaim terhadap kepuasan peserta produk Fulnadi dan untuk mengetahui prosedur pembayaran manfaat klaim dari pertanggungan risiko polis Fulnadi pada PT. Asuransi Takaful Keluarga Banda Aceh. Penelitian ini menggunakan pendekatan kualitatif dan kuantitatif yang bersifat deskriptif analisis. Data yang diambil yaitu library research dan field research, dengan teknik pengumpulan data wawancara, telaah dokumentasi dan teknik kuesioner. Hasil penelitian mengungkapkan bahwa Asuransi Takaful Keluarga khususnya Fulnadi merupakan produk yang mengalihkan risiko anak-anak peserta yang tidak bisa melanjutkan pendidikan jika ada hal buruk terjadi dalam hidup, untuk pengalihan risiko ini peserta harus membayar premi. Besar kecilnya jumlah premi yang dibayarkan sangat mempengaruhi jumlah manfaat yang diterima. Hasil lain menunjukkan bahwa 50% peserta menyatakan tidak puas dengan manfaat klaim yang diterima untuk kebutuhan pendidikan putra-putri peserta.

oai:ojs.pkp.sfu.ca:article/1499 2020-07-22T23:06:53Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231499 2020-07-22T23:06:53Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 2 No. 2 (2013); 215-246 Rinaldi, Akhyar; Jurusan Muamalah wal Iqtishad Fakultas Syariah IAIN Ar-Raniry Banda Aceh Ibrahim, Azharsyah; Program D-III Perbankan Islam Fakultas Syariah IAIN Ar-Raniry Banda Aceh 2013-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231499 After-sales service used sale and purchase Islamic economic Banda Aceh en The objective of this article is to analyze the implementation of after sales service on used photocopy machine in Banda Aceh from an Islamic economic perspective. The analysis is conducted through the exploration of the mechanism of sale and purchase transactions and after-sales service system of the used photocopy machine. Data for this study was gathered through interviews and observations. Due to wide coverage area, the sample for this study was limited to eight units, which consist of four sellers and four buyers. The selection was determined by cluster sampling technique. The gathered data was then analyzed using descriptive analysis method. The findings showed that the implementation of the after sales service on the used photocopy machine in Banda Aceh was indicating to contain fraud such as gharar (uncertainty) element, price manipulation element, and the 'coercion' element causing the unhappiness so that it can harm customers which impact on the loss of the maslahah values in muamalah. In other words, the practice of after-sales service of used copier machines in Banda Aceh not fully comply with Islamic economic principles. =========================================== Penelitian ini secara umum bertujuan untuk menganalisis praktik after sales service (layanan purna jual) mesin fotocopy bekas pakai di Kota Banda Aceh dari perspektif ekonomi Islam. Analisis tersebut dilakukan melalui eksplorasi terhadap mekanisme transaksi jual beli dan sistem jasa layanan purna jual mesin fotocopy bekas pakai tersebut. Data untuk penelitian dikumpulkan melalui wawancara dan observasi. Karena wilayah populasi penelitian yang terlalu besar, maka penulis memilih delapan sampel penelitian, yakni empat sampel toko yang menjual mesin fotocopy bekas pakai, dan empat sampel toko yang menjadi konsumen mesin fotocopy bekas pakai. Pemilihan tersebut dilakukan dengan teknik cluster sampling. Data yang terkumpul kemudian dianalisis dengan metode deskriptif analisis. Hasil penelitian menunjukkan bahwa layanan purna jual mesin fotocopy bekas pakai yang dipraktikkan selama ini terindikasi mengandung kecurangan seperti unsur gharar, unsur permainan harga dan unsur ‘pemaksaan’ yang menimbulkan ketidakrelaan sehingga dapat merugikan konsumen yang berdampak pada hilangnya nilai-nilai kemaslahatan dalam bermuamalah. Dengan kata lain, praktik after sales service mesin fotocopy bekas di Banda Aceh tidak begitu sejalan prinsip ekonomi Islam.

oai:ojs.pkp.sfu.ca:article/1515 2020-07-22T21:05:54Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231515 2020-07-22T21:05:54Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 6 No. 1 (2017); 1-19 Ali, Azam; State Bank of Pakistan Karachi Kishwar, Tanveer; Jinnah University for Women North Nazimabad, Karachi 2017-07-07 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231515 Maqasid al-Shari’ah financial institution parameters Index en Maqasid al-shariah can be defined as the objectives of Islamic law. The two main sources that can be considered as the core of Islamic law are Al-Quran and Sunnah. Maqasid al-shariah objectives are based on their constituent part of the goals and objectives which constituted the reasons for legislation of the rule of Islam. Imam Al-Ghazali classified maqasid into five major categories viz. faith, self, intellect, posterity, and wealth. The details on the description of these objectives are essential to achieve the study goal and to support the shariah purpose for the welfare of human beings. Al-maqasid al-shariah is an important and yet somewhat neglected science of the Shariah. Presently, in Muslim countries, the maqasid have become the focus of attention to provide convenient access to Shariah. This can be achieved with the development of a framework that can help in creating maqasid al-shariah based financial institutions’ development index. This study aims to explore the measurable of Al-Maqasid al-Shari’ah by suggesting various indicators that discover their nexus with financial institution parameters and help develop a framework. The study identifies that most of the countries prepare data on conventional and Islamic financial institution that can be mapped with Al-Maqasid al-Shari’ah five major categories. To help create a generalized index, the study provides few countries’ web addresses to acquire data on the identified measurable to achieve this objective. =========================================== Maqasid al-syariah dapat didefinisikan sebagai tujuan hukum Islam. Dua sumber utama yang dianggap sebagai inti dari hukum Islam adalah Al-Quran dan Sunnah. Tujuan Maqasid al-syariah didasarkan pada pentingnya tujuan dan sasaran yang menjadi dasar bagi peraturan dan perundang-undangan menurut Islam. Imam Al-Ghazali mengklasifikasikan maqasid dalam lima kategori utama yaitu, iman, diri sendiri, kecerdasan, keturunan dan kesejahteraan. Penjelasan rinci tujuan ini penting untuk mencapai tujuan kajian guna mendukung tujuan syariah bagi kesejahteraan manusia. Al-maqasid al-syariah adalah ilmu penting namun terabaikan dalam syariah. Saat ini, di negara-negara Muslim, maqasid telah menjadi fokus perhatian untuk menyediakan akses mudah ke syariah. Hal ini dapat dicapai dengan pengembangan kerangka kerja yang dapat membantu dalam menciptakan maqasid al-syariah berdasarkan indeks pembangunan institusi keuangan. Penelitian ini bertujuan untuk mengeksplorasi pengukuran Al-Maqasid al-syariah dengan mengusulkan berbagai indikator-indikator yang mengungkapkan hubungannya dengan parameter institusi keuangan dan membantu pengembangan kerangka kerja. Studi ini mengidentifikasi sebagian besar negara yang menyediakan data institusi keuangan Islam dan konvensional yang dapat dipetakan menurut lima katagori Al-Maqasid al-Shariah. Untuk membantu membuat indeks umum, kajian menyediakan alamat web beberapa negara untuk memperoleh data pengukuran yang diidentifikasi untuk mencapai tujuan tersebut.

oai:ojs.pkp.sfu.ca:article/1516 2020-07-22T21:05:54Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231516 2020-07-22T21:05:54Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 6 No. 1 (2017); 20-40 Thaib, Lukman; Academy of Islamic Studies University of Malaya 2017-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231516 Dato’ Sri Mohd Najib Government Transformation Programme Transformational Leadership Maqasid al-Shariah Siyasah al-Shar’iyyah en Malaysia is a country that since its independence has endeavored to practice democratic governance. In line with this, it seeks to ensure that the Malaysian government is representative of the will of the people. To achieve this, there must be in place numerous mechanisms to ensure accountability and transparency while also ensuring that it has an "ear to the ground" so to speak. Dato' Sri Mohd Najib believed that transformational leadership posts the leader in the role of mentor whereby he able to designate responsibilities to his followers as a means to achieve self-actualization which is a positive means of promoting team-building efforts. To achieve the goals shared between him as a country's leader and Malaysian peoples as his followers, he believed that inspirational motivation is needed, as it provides meaning to achieving this shared vision on "how to make Malaysia as a high-Income Nation by 2020"?. PM Mohd Najib has been successful in articulating a compelling vision of Malaysia's future and tied a high-income nation's vision to Malaysian citizen values, and ultimately he is capable of being a "transformational leader". It is to this end that this paper is committed, namely to analyzing the important role played by PM Mohd Najib towards outlining a clear vision of national development and whether this is in line with the objective of maqasid shar'iyyah. For this, PM. Mohd Najib appears to have opted to pursue "The Government Transformation Programme (GTP)" to address seven key areas concerning Malaysia's interest in realizing Malaysia's vision to become a high-income nation by 2020. ========================================================================================================Malaysia adalah negara yang sejak kemerdekaannya telah berupaya untuk melaksanakan tata kelola pemerintahan yang demokratis. Sejalan dengan ini, ada usaha untuk memastikan bahwa pemerintah Malaysia merupakan perwakilan dari kehendak rakyat. Untuk mencapai hal ini, harus terdapat banyak mekanisme untuk menjamin akuntabilitas dan transparansi sekaligus juga memastikan bahwa ia memiliki 'telinga ke tanah'. Dato' Sri Mohd Najib yakin bahwa kepemimpinan transformasional mengganggap pemimpin sebagai mentor yang mampu menunjuk tanggung jawab kepada anggotanya sebagai sarana untuk mencapai aktualisasi diri yang merupakan sarana positif dalam mempromosikan upaya pembangunan tim. Untuk mencapai tujuan bersama antara Dato' Sri Mohd Najib sebagai pemimpin negara dengan bangsa Malaysia sebagai pengikutnya, ia percaya bahwa motivasi inspirasional diperlukan sebagai makna untuk mencapai visi bersama tentang "bagaimana membuat Malaysia sebagai negara berpenghasilan tinggi pada tahun 2020"? PM Mohd Najib telah berhasil dalam mengartikulasikan visi yang menarik dari masa depan Malaysia, dan berhasil mengikat visi pendapatan nasional yang tinggi untuk kepentingan warga Malaysia, dan akhirnya ia mampu menjadi 'pemimpin transformasional'. Ini adalah tujuan penulisan jurnal, yaitu untuk menganalisis peran penting yang dimainkan oleh PM Mohd Najib terhadap penguraikan visi yang jelas dari pembangunan nasional dan apakah ini sejalan dengan tujuan shar'iyyah maqasid. Untuk itu, PM Mohd Najib tampaknya telah memilih untuk mengejar 'Program Transformasi Pemerintah Program untuk menyelesaikan tujuh bidang utama mengenai kepentingan Malaysia dalam mewujudkan visi Malaysia untuk menjadi bangsa yang berpenghasilan tinggi pada tahun 2020.

oai:ojs.pkp.sfu.ca:article/1517 2020-07-22T21:05:54Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231517 2020-07-22T21:05:54Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 6 No. 1 (2017); 41-52 Noipom, Tawat; College of Islamic Studies, Prince of Songkla University, Songkhla, Hat-Yai, Thailand Hassama, Aris; College of Islamic Studies, Prince of Songkla University, Songkhla, Hat-Yai, Thailand 2017-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231517 Waqf management Functions of waqf Forms of waqf Non-Muslim country Thailand en Waqf in various forms has been found in Muslim communities throughout Thailand. However, a small number of systematic inquiries has been conducted to document basic information such as forms, management, and impacts of waqf in the country. As a result of that, it is difficult to further investigate whether waqf serves its objectives of socio-economic development of Muslim communities or otherwise. This study, therefore, aims at preliminary examining the forms, management, and issues on waqf in the Muslim majority area of Satun province in the south of Thailand. In order to arrive at the conclusion, a qualitative approach was employed. In-depth interview was used to gather information from Imans. Purposive sampling technique was used to choose the interviewees who have adequate knowledge on the topic. Narrative analysis was the method of analyzing the collected data. The findings in this study show that waqf in Thailand can be found in various forms and mainly property waqf which includes mosque buildings, Islamic schools, agricultural land and rental houses. Cash can also be found as a part of the process to purchase of waqf properties. These waqf properties are managed by mosque committee but are not required to report to the Provincial Islamic Committee. As a result, the information on the value of waqf cannot be found anywhere. The willingness of waqf contributors and no provisions of the law are the two main issues confronting waqf management in Thailand. This paper provides basic waqf information in Thailand and leads the way for further studies and subsequently effective model of waqf in a non-Muslim country. =========================================== Wakaf dalam berbagai bentuk telah ditemukan dalam komunitas Muslim di seluruh Thailand. Namun, sejumlah kecil pertanyaan sistematis telah dilakukan untuk mendokumentasikan informasi dasar seperti bentuk, manajemen dan dampak dari wakaf di negara tersebut. Sebagai hasil dari itu, sulit untuk menyelidiki lebih lanjut apakah wakaf dilaksanakan sesuai tujuannya untuk pembangunan sosial-ekonomi masyarakat Muslim atau sebaliknya. Oleh karena itu penelitian ini bertujuan untuk melakukan pemeriksaan awal terhadap bentuk, manajemen, dan isu-isu tentang wakaf di wilayah mayoritas Muslim di provinsi Satun di Thailand selatan. Dalam rangka penarikan kesimpulan, dilakukan pendekatan kualitatif. Wawancara mendalam digunakan untuk mengumpulkan informasi dari para Imam. Teknik purposive sampling digunakan untuk memilih responden yang memiliki pengetahuan yang memadai mengenai topik ini. Analisis naratif adalah metode analisis terhadap data yang telah dikumpulkan. Hasil penelitian ini menunjukkan bahwa wakaf di Thailand dapat ditemukan dalam berbagai bentuk dan terutama wakaf properti yang meliputi bangunan masjid, sekolah-sekolah Islam, lahan pertanian dan rumah sewa. Kas juga dapat ditemukan sebagai bagian dari proses untuk membeli properti wakaf. Wakaf properti ini dikelola oleh komite masjid, tetapi tidak diharuskan untuk melapor ke Komite Islam Provinsi. Akibatnya, informasi tentang nilai wakaf tidak dapat ditemukan dimanapun. Kesediaan kontributor wakaf dan tidak ada ketentuan hukum adalah dua isu utama yang dihadapi manajemen wakaf di Thailand. Penelitian ini memberikan informasi wakaf dasar di Thailand dan membuka jalan untuk studi lebih lanjut dan model wakaf yang efektif setelah ini di negara non-Muslim.

oai:ojs.pkp.sfu.ca:article/1520 2020-07-22T21:05:54Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231520 2020-07-22T21:05:54Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 6 No. 1 (2017); 53-84 Santoso, Bedjo; Faculty of Economics, Islamic University of Sultan Agung, Semarang, Indonesia Meera, Ahamed Kameel Mydin; Faculty of Economics and Business, International Islamic University Malaysia 2017-07-07 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231520 Financial Inclusion Islamic Value Local Wisdom Unbanked Poor People Community Mobile System en The objective of financial inclusion (FI) to facilitate people include the poor able to access financial assistances. It is international institution conducted World Bank. Indonesia rate of FI is 32 %, this means 68% of the poor are not touched by any financial services. The average in the world FI is just 50%. FI is very important to Indonesia as the poverty Indonesia is still high (59%). FI movement in Indonesia is just started formally in 2015. Government vision, mission, and concept have been established, however, the model of FI implemented in Indonesia does not develop properly. Currently, the most literature and practices are just partial. The research on geographic and community based is being ignored. Hence, this research aims to develop a suitable model for Indonesia that is very heterogeneous in term of areas, values, traditions, customs, communities, and local wisdom. This research is a qualitative approach by conducting an interview with the stakeholders. A deductive method is used to explore and to design the proposed model. Besides that, the research employs IDC approach to design the framework. IDC includes intelligence, design, and choice. The result offered three scenarios; the appropriate model is community-based, then, a standard global model of FI, and finally, mobile payment system based on gold as a measurement of value. The using of ICT is possible, it is because ICT has been recently developed into a digital sustainable collaborative networking (DCN) platform, and it is expected to be capable of demonstrating the building of social and economic welfare, particularly in crafting innovations to facilitate marginal society. Moreover, by accommodating the community model which is implemented together with the two models will strengthen to national unity. =========================================== Inklusi keuangan adalah gerakan global dibawah program World Bank untuk membuat orang miskin mampu mengakses layanan keuangan. Tinkat pencapaian inklusi keuangan di Indonesia mencapai 32 %, ini berarti 68% orang miskin tidak terjangkau oleh layanan keuangan sedangkan rata-rata di dunia hanya 50%. Selain itu, angka kemiskinan di Indonesia adalah 59%. Oleh karena itu, Inklusi Keuangan sangat mendesak bagi Indonesia untuk mengatasi masalah ini. Sementara itu, di Indonesia, hal tersebut baru dimulai dengan mengadopsi sistem pembayaran mobile, konsep visi dan misi telah diatur oleh pemerintah. Saat ini, sebagian besar literatur dan praktek berjalan parsial. Sedangkan penelitian tentang geografis dan berdasarkan masyarakat diabaikan. Oleh karena itu, penelitian ini bertujuan untuk mengakomodasi spesialisasi Indonesia yang sangat heterogen dalam hal daerah, nilai-nilai, tradisi, adat, masyarakat, dan kearifan lokal. Penelitian ini adalah pendekatan kualitatif dengan melakukan wawancara kepada para pemangku kepentingan, metode deduktif digunakan untuk mengeksplorasi dan merancang model yang diusulkan. Hasilnya ditawarkan dalam tiga skenario; model yang sesuai berbasis masyarakat, kemudian model standar global inklusi keuangan, dan akhirnya, sistem pembayaran mobile berbasis emas sebagai pengukuran nilai. Dengan mengakomodasi model masyarakat yang diimplementasikan bersama-sama dengan dua model akan memperkuat persatuan nasional.

oai:ojs.pkp.sfu.ca:article/1521 2020-07-22T21:05:54Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231521 2020-07-22T21:05:54Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 6 No. 1 (2017); 85-100 Zagrali, Fatma Nur; Department of Political Science and International Relations Bogazici University, Istanbul 2017-07-07 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231521 Poverty Zakat Islamic Economics Turkey Presidency of Religious Affairs en Poverty is a challenge the humanity has been facing for ages. Although it is possible to opine some amelioration of the acuteness of poverty in proportion to the world's population, the urge to fight against poverty needs to be preserved especially for the 1.2 billion people still living in extreme poverty. Taking poverty as the principal concern, this study tackles with some practical issues regarding zakat; which is an act of worship blending economic, social, political, moral and religious components to entail the solution of poverty. This study is aimed to (i) discuss the relation between zakat and poverty; (ii) present Turkish framework and locate the Presidency of Religious Affairs in search for a good governance of zakat; and (iii) propound a new institutional structure of zakat, with a renewed call for voluntary-based zakat collection and distribution system under the supervision of the Presidency of Religious Affairs. =========================================== Kemiskinan adalah tantangan yang dihadapi manusia selama berabad-abad. Meskipun mungkin untuk mengurangi beberapa perbaikan ketajaman kemiskinan sebanding dengan populasi dunia, dorongan untuk memerangi kemiskinan perlu dipelihara terutama untuk 1,2 miliar orang yang masih hidup dalam kemiskinan ekstrim. Kemiskinan merupakan persoalan yang perlu diperhatikan, penelitian ini mengkaji beberapa masalah praktis mengenai zakat; Yang merupakan tindakan yang memadukan komponen ekonomi, sosial, politik, moral dan agama untuk mendapatkan solusi kemiskinan. Penelitian ini bertujuan untuk: (i) membahas hubungan antara zakat dan kemiskinan; (Ii) menyajikan kerangka Turki dan menemukan Kepresidenan Urusan Agama untuk mencari tata pemerintahan zakat yang baik; Dan (iii) mengemukakan struktur kelembagaan zakat yang baru, dengan seruan baru untuk pengumpulan dan distribusi zakat berbasis sukarela di bawah pengawasan Kepresidenan Urusan Agama.

oai:ojs.pkp.sfu.ca:article/1524 2020-07-22T21:02:46Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231524 2020-07-22T21:02:46Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 6 No. 2 (2017); 101-117 Khaer, Abu; Pascasarjana PTIQ Jakarta 2017-12-16 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231524 Capitalism Socialism Islam Economic Paradigm en Tulisan ini akan membuktikan bahwa mainstream sistem ekonomi yang berkembang, yaitu kapitalisme dan sosialisme merupakan bagian dari sistem yang Islami. Sistem ekonomi kapitalis yang sesuai dengan semangat ekonomi Islam, meminjam contoh salah satu rukun Islam berupa haji, meniscayakan umat Muslim memiliki semangat kapitalis. Untuk menunaikan ibadah haji dipersyaratkan dengan memiliki kecukupan modal (kapital). Kapitalisme yang merupakan anak kandung dari individualisme dikecam oleh Islam selama tidak memiliki kepedulian sosial terhadap sesama sebagaimana yang diusung oleh sistem ekonomi sosialis, semisal tidak ber-zakat. Sisi sistem ekonomi sosialisme berupa pemerataan kepemilikan kapital juga bernilai Islami. Namun demikian, kebersamaan dalam perekonomian sistem Islam, tidak berarti mengabaikan terhadap kuasa kepemilikan individu. Dengan demikian, kapitalisme dan sosialisme juga merupakan prinsip-prinsip universalisme Islam yang tak mungkin diingkari eksistensinya. Sistem ekonomi Islam berada di atas sistem kapitalis dan sosialis. Metode yang digunakan dalam penelitian ini adalah studi pustaka dengan menggunakan sumber-sumber yang otoritatif dari paradigma sistem ekonomi kapitalis, sosialis, maupun Islam. Sebagai ‘pisau analisa’ penulis menggunakan pendekatan hermeneutis untuk menarik ‘benang-merah’ kepemahaman terhadap teks yang dikaji yang dalam hal ini difokuskan pada kajian mazhab ekonomi dunia. =========================================== The Paradigm of Holistic Economy in Islam: A Comparative Study with Capitalism and Socialism.___________________________ This paper will prove that the mainstream of the developing economic system, namely capitalism and socialism is part of the Islamic system. The capitalist economic system in accordance with the spirit of Islamic economics, borrowing the example of one of the pillars of Islam in the form of Hajj, necessitates Muslims to have the spirit of the capitalist. To perform the pilgrimage is required by having capital adequacy (capital). Capitalism which is the child of individualism is condemned by Islam as long as it does not have social awareness towards others as promoted by the socialist economic system, such as zakat. The economic system of socialism in the form of equal distribution of capital ownership is also Islamic. However, togetherness in the Islamic system economy does not mean neglect of the power of individual ownership. Thus, capitalism and socialism are also the principles of Islamic universalism that cannot be denied existence. The Islamic economic system is above the capitalist and socialist system. The method used in this research is literature study by using authoritative sources from the paradigm of capitalist, socialist, and Islamic economic system. As a 'knife of analysis,' the author uses a hermeneutical approach to draw the 'red thread' of understanding on the texts studied which in this case focus on studying the world's economic school.

oai:ojs.pkp.sfu.ca:article/1530 2020-07-22T21:02:46Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231530 2020-07-22T21:02:46Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 6 No. 2 (2017); 118-139 Wahyuni, Ika Sari; Andalas University, Padang, Indonesia 2017-12-16 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231530 Zakat Governance of Zakat Zakat institutions in Indonesia en Zakat is one of the fundamental principles of Islam and central to develop an economic system by enhancing socio-economic development. The importance of proper management and governance are challenges for these institutions. This study examined the determinants of the adoption of good governance practices in Zakat institutions in Padang, Indonesia. A total of 51 questionnaires were analyzed out of 135 that had been distributed. The data were analyzed using the Statistical Package for the Social Science (SPSS) for descriptive statistics and the hypothesis testing. The results showed that only size of Zakat institutions was related positively and significantly to the adoption of good governance principles in Padang, Indonesia. The age of the Zakat institution also had a positive, significant relationship with performance. The study also found that the level of adoption of good governance practices in Zakat institutions in Padang was quite low. =========================================== Faktor-faktor Penentu Implementasi Tata Kelola Pemerintahan yang Baik pada Lembaga-lembaga Zakat di Padang, Indonesia_________ Zakat merupakan salah satu prinsip dasar dalam Islam dan sentral untuk mengembangkan sistem ekonomi dengan meningkatkan pembangunan sosial ekonomi. Pentingnya pengelolaan dan tata kelola yang tepat adalah tantangan bagi institusi-institusi saat ini. Studi ini menguji faktor-faktor penentu penerapan praktik tata pemerintahan yang baik di lembaga-lembaga zakat di Padang, Indonesia. Sebanyak 51 kuesioner dianalisis dari 135 yang telah didistribusikan. Data dianalisis dengan menggunakan Statistical Package for the Social Science (SPSS) untuk statistik deskriptif dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa hanya ukuran lembaga zakat yang terkait secara positif dan signifikan terhadap penerapan prinsip tata kelola pemerintahan yang baik di Padang, Indonesia. Zaman lembaga Zakat juga memiliki hubungan positif dan signifikan dengan kinerja. Studi tersebut juga menemukan bahwa tingkat penerapan praktik tata pemerintahan yang baik di lembaga-lembaga zakat di Padang cukup rendah.

oai:ojs.pkp.sfu.ca:article/1531 2020-07-22T21:02:46Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231531 2020-07-22T21:02:46Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 6 No. 2 (2017); 140-151 Sanrego, Yulizar D; Institute for Research and Community Empowerment (IRCE) TAZKIA University 2017-12-16 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231531 Minimum Wage Setting Decent Living Needs Maqashid Sharia en Minimum Wage (MW) is a policy set by the government as a basis reference at labor market for every company to pay their workers wages. Since workers always have a low bargaining position when dealing with employers in the determination of their wage rates, therefore the MW could becomes the safety net for workers to have "decent living" when he began to enter the world of work. In the case of Indonesia, the formulation of WM is referring to the parameters of Decent Living Needs (DLN) according to the Ministry of Manpower Decree No. 13, the year 2012. There are at least seven components in order to formulate MW within the DLN Framework, namely: (1) food and beverages, (2) clothing/apparel (3) housing, (4) education, (5) health, (6) transportation and (7) recreation and savings. Meanwhile, in Islam, every transaction made must be ensured preserve and achieve maqashid al sharia (sharia objectives): (1) religion/faith, (2) life, (3) intellect, (4) posterity, and (5) property. Using content analysis, the paper indicates that the regulation above is relevant to the conditions and objectives of sharia-based wage system (maqashid sharia). The Decent Living Needs (DLN)-based minimum wage setting which operated in the 60 components meet the basic needs components of the workers for their daily life which includes the needs of education, health, recreation, and saving. Hence, another challenge in relation to the DLN is how to ensure that the purchasing power of labor for their shelter within the existing MW formulation. What kind of shelter that considered as al dharuriyah within the existing MW setting. Therefore, there is a call for synergy between the government and the housing industry that can offer shelter in accordance with the purchasing power of labor with the existing level of MW and feasible within the framework of DLN so that might be considered as social policy elements. =========================================== Formulasi Upah Minimum dalam Perspektif Maqashid Syariah di Indonesia_______________________________________________ Upah Minimum (UM) merupakan kebijakan yang ditetapkan pemerintah sebagai dasar acuan di pasar tenaga kerja bagi setiap perusahaan. Pekerja dihadapkan pada posisi tawar yang rendah ketika berhadapan dengan pengusaha dalam penentuan tingkat upah mereka, oleh karena itu UM bisa menjadi jaring pengaman bagi pekerja untuk memiliki "kehidupan yang layak" ketika ia mulai memasuki dunia kerja. Dalam kasus Indonesia, perumusan UM mengacu pada parameter Kebutuhan Hidup Layak sesuai dengan Keputusan Menteri Tenaga Kerja Nomor 13, tahun 2012. Setidaknya, ada tujuh komponen perumusan MW dalam Kebutuhan Hidup Layak, yaitu: (1) makanan dan minuman, (2) pakaian / pakaian (3) perumahan, (4) pendidikan, (5) kesehatan, (6) transportasi dan (7) rekreasi dan tabungan. Sementara itu, dalam Islam setiap transaksi yang dilakukan harus dipastikan melestarikan dan mencapai maqashid al syariah (tujuan syariah): (1) agama / iman, (2) hidup, (3) kecerdasan, (4) anak cucu, dan (5) properti. Hasil analisa menunjukkan bahwa Keputusan Menteri Tenaga Kerja Nomor 13, tahun 2012 relevan dengan kondisi dan tujuan dari sistem upah berbasis syariah (maqashid syariah). Kebutuhan Hidup Layak berbasis penetapan upah minimum yang beroperasi di 60 komponen, memenuhi kebutuhan komponen dasar para pekerja untuk kehidupan mereka sehari-hari. Kebetuhan tersebut meliputi kebutuhan pendidikan, kesehatan, rekreasi dan tabungan. Tantangan yang harus dihadapi ialah bagaimana memastikan bahwa daya beli tenaga kerja dan jaminan tempat tinggal mereka dalam perumusan UM. Apa jenis hunian yang dianggap sebagai al dharuriyah dalam pengaturan UM yang ada. Oleh karena itu, diperlukan sinergisitas antara pemerintah dan industri perumahan dalam menawarkan perumahan sesuai dengan daya beli tenaga kerja dengan tingkat upah minimum sebagai elemen kebijakan sosial.

oai:ojs.pkp.sfu.ca:article/1547 2021-03-10T17:50:34Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231547 2021-03-10T17:50:34Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 6 No. 2 (2017); 152-169 Masahina, Sarabdeen; Department of Finance College of Business Administration Prince Sultan University Kijas, A.C. Muhammadu; Kulliyyah of Education International Islamic University Malaysia Afroz, Rafia; Department of Economics Kulliyah of Economics and Management Sciences International Islamic University Malaysia Duasa, Jarita; Department of Economics Kulliyah of Economics and Management Sciences International Islamic University Malaysia 2017-12-16 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231547 en As a vicegerent of Allah Subhanahu wa taala, human beings are entrusted to pursue revealed teachings, rights, and preserve order and harmony of nature with other forms of life and physical elements. This study investigates the awareness, attitude, and behaviour of households to suggest policies and economic incentives to improve the air quality in Klang Valley, Malaysia. The results show that the level of awareness and attitude towards air pollution is high among the household respondents. However, the behaviour of the respondents is very low. The public policymakers should focus on developing policies to encourage the environmental behaviour of Malaysians. The beliefs of man need to be changed to protect the environment. An Islamic way of life that includes environmental consciousness, simplicity, planning, legislation, monitoring, and resource development are crucial institutions to keep track of developments for environmental public policymaking in the Islamic economic system. ========================================================================================================Kebijakan Publik tentang Lingkungan untuk Sistem Ekonomi Islam dalam Perspektif Syariah: Studi di Malaysia. Sebagai khalifah Allah Subhanahu wa ta'ala, manusia diperkenankan untuk mengikuti wahyu, mengejar hak-hak dan pertapaan yang diwahyukan dan harmoni alam dengan bentuk kehidupan dan elemen fisik lainnya. Studi ini menyelidiki kesadaran, sikap, dan perilaku rumah tangga untuk menyarankan kebijakan dan insentif ekonomi untuk memperbaiki kualitas udara di Klang Valley, Malaysia. Hasil penelitian menunjukkan bahwa tingkat kesadaran dan sikap terhadap polusi udara tinggi di kalangan responden rumah tangga. Namun, perilaku responden sangat rendah. Pembuat kebijakan publik harus fokus pada pengembangan kebijakan untuk mendorong perilaku lingkungan orang Malaysia. Keyakinan manusia perlu diubah untuk melindungi lingkungan. Cara hidup Islami yang mencakup kesadaran lingkungan, kesederhanaan, perencanaan, legislasi, pemantauan dan pengembangan sumber daya merupakan institusi penting untuk melacak perkembangan pembuatan kebijakan publik lingkungan dalam sistem ekonomi Islam.

oai:ojs.pkp.sfu.ca:article/1646 2021-04-16T15:21:44Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231646 2021-04-16T15:21:44Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 7 No. 1 (2018); 37-58 Purwanto, Purwanto; STAI Al-Husain Magelang Jawa Tengah 2018-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%231646 Islamic Banking Welfare Agriculture en The operation of sharia banking system in Indonesia is to support the implementation of national development in order to improve justice, togetherness, and equity of welfare from people especially farmers in Sumatera. The financing of agriculture sector is conducted by sharia banking in Sumatera in the last two years (2016-2017) has always increased. The existence of financing disbursed in the agricultural sector can improve the welfare of farmers. Farmers' welfare in this study is projected by Farmer's Exchange Value or FEV which is the ratio between the price index that is received by farmers and the price index that is paid by farmers. Therefore the purpose of this study is to test whether there is a significant and positive influence between agricultural sector financing that is conducted by BUS and UUS on the island of Sumatera 2016-2017. Second, to test whether there is a significant and positive influence between agricultural sector financing that is conducted by BPRS on the island of Sumatera 2016-2017. The type of this study is explanatory that is conducted to prove the causal relationship and to test how the influence between one variable with others. The type of data that is used is secondary data in a monthly form. This paper use panel data regression analysis to answer the research questions. The result finds that financing of the agricultural sector that is conducted by BUS and UUS on the island of Sumatera in 2016-2017 has no significant effect on the welfare (value Prob 0,6563> 0.05). This paper also finds that the agricultural financing that is conducted by BPRS in Sumatera island 2016-2017 has a negative effect on the welfare of farmers in Sumatera (value Prob 0.0004 <0.05).===============================================Beroperasinya sistem perbankan syariah di Indonesia adalah untuk menunjang pelaksanaan pembangunan nasional dalam rangka meningkatkan keadilan, kebersamaan, dan pemerataan kesejahteraan rakyat tidak terkecuali para petani di Sumatera. Pembiayaan sektor pertanian yang dilakukan perbankan syariah di Sumatera dua tahun terakhir (2016-2017) selalu mengalami peningkatan. Adanya pembiayaan yang disalurkan pada sektor pertanian maka dapat meningkatkan kesejahteraan petani. Kesejahteran petani dalam studi ini diproxykan dengan Nilai Tukar Petani atau NTP yang merupakan rasio antara indeks hargayang diterima petani dengan indeks harga yang dibayar petani. Maka dari itu tujuan dari studi ini adalah pertama menguji apakah ada pengaruh signifikan dan positif antara pembiayaan sektor pertanian yang dilakukan oleh BUS dan UUS di pulau Sumatera tahun 2016-2017. Kedua untuk menguji apakah ada pengaruh signifikan dan positif antara pembiayaan sektor pertanian yang dilakukan oleh BPRS di pulau Sumatera tahun 2016-2017.Jenis studi ini adalah eksplanatori yaitu studi yang dilakukan untuk membuktikan hubungan sebab akibat dan untuk menguji bagaimana pengaruh antara variabel satu dengan variabel. Jenis data yang digunakan adalah data skunder dalam bentuk bulanan. Adapun analisis data menggunakan analisis regresi data panel. Hasil dari studi ini adalah pertama pembiayaan sektor pertanian yang dilakukan oleh BUS dan UUS di pulau Sumatera tahun 2016-2017 tidak berpengaruh signifikan terhadap kesejahteraan petani (nilai Prob 0, 6563 > 0,05). Kedua hasil analisis membuktikan jika pembiayaan sektor pertanian oleh BPRS di pulau Sumatera tahun 2016-2017 berpengaruh negatif terhadap kesejahteraan petani di Sumatera (nilai Prob 0.0004 <0,05).

oai:ojs.pkp.sfu.ca:article/2285 2020-07-22T21:02:46Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%232285 2020-07-22T21:02:46Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 6 No. 2 (2017); 170-189 Sarif, Suhaimi bin Mhd; Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia Ismail, Yusof bin; Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia 2017-12-16 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%232285 Public policy Tawhidic paradigm Malaysia en This study examines the conceptualized effects of Tawhidic paradigm on economic policies to promote the growth of halal industry for sustainable wealth creation in Malaysia. Tawhidic paradigm provides guidance to economic policy thinking by relying upon the principles of Qur’an and Sunnah in formulating and implementing policy blueprint and instruments. The current policy thoughts are guided by market forces and sentiments which contributed to unbridled uncertainties and speculation. A Tawhidic paradigm policy thinking and process is developed to help ascertain the level of Tawhidic based policy thinking and practices at policy making, implementation and evaluation. Using personal interview with economic policy makers as method of collecting input, this study reveals that the informants do consider some levels of Tawhidic paradigm but the thoughts appear to be inadequate to help sustain wealth creation. =========================================== Efek Paradigma Tauhid dalam Pengambilan Kebijakan Publik di Malaysia________________________________________________ Studi ini ingin menguji dampak konsep paradigma Tauhid terhadap kebijakan ekonomi dalam mendorong pertumbuhan industri halal, demi terciptanya kekayaan berkelanjutan di Malaysia. Paradigma tauhid memberikan panduan pemikiran kebijakan ekonomi dengan mengandalkan prinsip-prinsip Alquran dan Sunnah dalam merumuskan dan menerapkan cetak biru instrumen kebijakan. Pemikiran kebijakan saat ini dipandu oleh kekuatan dan sentimen pasar yang berkontribusi terhadap ketidakpastian dan spekulasi yang tak terkendali. Pemikiran dan proses pemikiran tauhid dikembangkan untuk membantu memastikan tingkat pemikiran dan praktik kebijakan Tauhid berdasarkan pada pembuatan kebijakan, pelaksanaan dan evaluasi. Dengan menggunakan wawancara pribadi dengan pembuat kebijakan ekonomi sebagai metode untuk mengumpulkan masukan. Penelitian ini mengungkapkan bahwa informan mempertimbangkan beberapa tingkat paradigma Tauhid namun pemikiran tersebut tampaknya tidak memadai untuk membantu mempertahankan penciptaan kekayaan.

oai:ojs.pkp.sfu.ca:article/2293 2021-04-16T15:21:44Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%232293 2021-04-16T15:21:44Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 7 No. 1 (2018); 59-80 Bayumi, Muhammad Rahman; State Islamic University of Sunan Kalijaga Yogyakarta Jaya, Rizal Alfit; State Islamic University of Sunan Kalijaga Yogyakarta 2018-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%232293 en Social problems such as poverty, inequality, income distribution, lack of prosperity, social conflict, and others are problems that often appear in developing countries including Indonesia. As a pluralistic state, settlement of these problems cannot be resolved through a single approach, but through the use of various approaches of science, culture, and religion. There has been a lot of effort and solutions made by the government, organizations, and institutions concerned with solving problems that appear in Indonesia. However, there has been no significant impact on social problems. An appropriate approach that is perfect for creating Islamic solutions is to build integration and interconnection as an approach towards the Islamic economic system. In the approach of integration and interconnection, there are three principal characteristics. They are the semipermeable, intersubjective testability, and creative imagination. The third characteristic is some attempt to create an Islamic solution, applicable and revolutionary.===============================================Membangun Integrasi dan Interkoneksi Dalam Sistem Ekonomi Islam untuk Menciptakan Solusi Islam dalam Memecahkan Masalah Sosial - Masalah sosial seperti kemiskinan, ketidaksetaraan, distribusi pendapatan, kurangnya kemakmuran, konflik sosial, dan lain-lain adalah masalah yang sering muncul di negara berkembang termasuk Indonesia. Sebagai negara majemuk, penyelesaian masalah-masalah ini tidak dapat diselesaikan melalui pendekatan tunggal, tetapi melalui penggunaan berbagai pendekatan ilmu pengetahuan, budaya dan agama. Telah ada banyak upaya dan solusi yang dibuat oleh pemerintah, organisasi dan institusi yang peduli dengan penyelesaian masalah yang muncul di Indonesia. Namun, belum ada dampak yang signifikan terhadap masalah sosial. Pendekatan yang tepat yang sempurna untuk menciptakan solusi Islam adalah membangun integrasi dan interkoneksi sebagai pendekatan terhadap sistem ekonomi Islam. Dalam pendekatan integrasi dan interkoneksi, ada tiga karakteristik utama. Mereka adalah tesis yang mudah dipahami, intersubyektif, dan imajinasi kreatif. Karakteristik ketiga adalah beberapa upaya untuk menciptakan solusi Islami, aplikatif dan revolusioner.

oai:ojs.pkp.sfu.ca:article/2297 2021-04-16T15:21:44Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%232297 2021-04-16T15:21:44Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 7 No. 1 (2018); 16-36 Tsabita, Khonsa 2018-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%232297 en One of major economic problems particularly in developing countries is external debt crisis. Several developing countries including Indonesia have paid their external debt more than total fund they have received from developed countries. Moreover, the indebted country has to pay the interest every year which the amount keeps accruing. Debt is the main causes of poverty since most of them are “unjust” debt. Islam discourages Muslims to depend their lives on borrowing money, including at the state level. This research attempts to scrutinize the issue of external debt crisis and try to come out with a solution to the problem of the external debt crisis in Indonesia from Islamic perspective. This paper is using a qualitative analysis approach and collecting external debt data from the Central Bank of Indonesia and the World Bank. Findings indicate that the current system on managing external debt crisis in Indonesia has not been successful and need to be examined from different frameworks. Overall, this paper contributes to literatures on the debt crisis and provides some alternative solutions to government to manage the external debt crisis.===============================================Pengkajian Krisis Utang Luar Negeri Di Indonesia Dari Perspektif Islam - Salah satu persoalan ekonomi utama khususnya di negara berkembang adalah krisis utang luar negeri. Negara-negara berkembang termasuk Indonesia membayar utang luar negeri mereka kepada negara-negara maju melebihi total dana yang diterima. Selain itu, negara-negara tersebut juga harus membayar bunga setiap tahun yang jumlahnya terus meningkat. Utang merupakan penyebab utama kemiskinan disebakan sebagian besar dari utang bersifat "tidak adil". Islam melarang umat Islam untuk menggantungkan hidupnya pada pinjaman uang, termasuk pada level negara. Penelitian ini bertujuan untuk mengkaji masalah krisis utang luar negeri Indonesia dan mencoba menawarkan solusi dari perspektif Islam dalam mengatasi masalah tersebut. Artikel ini menggunakan pendekatan analisis kualitatif, dan mengumpulkan data utang luar negeri dari Bank Indonesia dan Bank Dunia. Hasil kajian menunjukkan bahwa sistem pengelolaan krisis utang luar negeri di Indonesia belum berjalan dengan dengan baik sehingga perlu dilakukan dengan kerangka kerja yang berbeda. Secara keseluruhan, artikel ini berkontribusi dalam memperkaya literatur tentang krisis utang dan juga menyediakan beberapa solusi alternatif kepada pemerintah untuk mengelola krisis utang luar negeri.

oai:ojs.pkp.sfu.ca:article/2298 2021-04-16T15:21:44Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%232298 2021-04-16T15:21:44Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 7 No. 1 (2018); 1-15 Duasa, Jarita 2018-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%232298 en The issue of a correct ‘government size’ for economic prosperity of a nation, particularly Muslim nation, is highly linked with the issue of optimal ‘role of state’. The present study attempts to utilise more efficient econometric methods on a sample of Muslim countries over a specific period of time in order to investigate the relationship between government size and economic growth. It also attempts to identify optimal size of government (role of state) that maximise the economic growth of the countries by applying static and dynamic panel estimations on a widely used ‘growth model’ for assessing the impact of government size on economic growth. The findings indicate that a small size of government contributes more to the economic growth of the countries. The results seem to be more robust by using the fixed-effects model as compared to other static or even dynamic models===============================================Pengukuran Ukuran Pemerintah Optimal yang Berkontribusi terhadap Pertumbuhan Ekonomi di Negara-negara Muslim. Persoalan tentang ‘ukuran pemerintah’ yang tepat untuk kemakmuran ekonomi suatu negara, khususnya negara Muslim, berkaitan erat dengan persoalan optimalisasi 'peran negara'. Artikel ini bertujuan mengkaji hubungan antara ukuran pemerintah dengan pertumbuhan ekonomi dengan menggunakan metode ekonometrik yang lebih efisien dengan sampel negara-negara Muslim selama kurun waktu tertentu. Artikel ini juga bertujuan untuk mengidentifikasi ukuran optimal pemerintah (peran negara) yang dapat memaksimalkan pertumbuhan ekonomi negara-negara dengan menerapkan estimasi panel statis dan dinamis dengan menggunakan 'growth model' yang telah banyak digunakan dalam pengukuran dampak ukuran pemerintah terhadap pertumbuhan ekonomi. Hasil kajian menunjukkan bahwa ukuran pemerintah yang kecil dapat memberikan kontribusi lebih besar pada pertumbuhan ekonomi. Hasil kajian lebih meyakinkan dengan menggunakan fixed-effect model dibandingkan dengan model statis atau dinamis.

oai:ojs.pkp.sfu.ca:article/2299 2021-04-16T15:21:44Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%232299 2021-04-16T15:21:44Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 7 No. 1 (2018); 81-94 Muhammad, Lakhi; Yanbu University College, Yanbu-Saudi Arabia Rana, Gul-e-; Universiti Teknologi Malaysia, Kuala Lumpur 2018-07-01 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%232299 Government Effectiveness Index Policy formulation OIC member states Islamic economic thoughts en The index of government effectiveness captures perceptions of the quality of public services, the quality of the civil service and the degree of its independence from political pressures, the quality of policy formulation and implementation, and the credibility of the government's commitment to such policies. These perceptions are the main attributes of Government Effectiveness Index. The majority of the OIC member states remained negative on Government Effectiveness Index till 2014. What are the Islamic thoughts on these attributes of Government Effectiveness Index? How the government effectiveness can be improved according to the Islamic economic thoughts? These questions are dealt with in this exploratory paper. In the Muslim world, most of the countries are with low income and tax collection is less. This less collection creates a budget pressure to co-brand with government expenditures. The religion Islam not only confesses to the state to take of the poor but to the wealthy people also have a responsibility to take care of the poor. This Islamic thought will support the government to mark some strategies to motivate the wealthy for participating in poverty reduction programs.===============================================Atribut Efektivitas Pemerintah: Suatu Pemikiran Ekonomi Islam - Indeks efektivitas pemerintah menangkap persepsi kualitas layanan publik, kualitas layanan sipil dan tingkat independensinya dari tekanan politik, kualitas formulasi kebijakan dan implementasi, dan kredibilitas komitmen pemerintah terhadap kebijakan tersebut. Persepsi ini merupakan atribut utama dari Indeks Efektivitas Pemerintah. Mayoritas negara anggota OKI tetap negatif pada Indeks Efektivitas Pemerintah hingga 2014. Apa pemikiran Islam tentang atribut-atribut Indeks Efektivitas Pemerintahan ini? Bagaimana efektivitas pemerintah dapat ditingkatkan sesuai dengan pemikiran ekonomi Islam? Pertanyaan-pertanyaan ini dibahas dalam makalah eksplorasi ini. Dalam dunia Islam, rata-rata negara mempunyai pendapat dan pungutan pajak yang rendah. Hal ini mengakibatkan tekanan anggaran yang tidak bisa mengimbangi pengeluaran pemerintah. Agama Islam tidak hanya mewajibkan negara untuk mengurus orang, tetapi juga dibebankan kepada orang-orang kaya. Pemikiran seperti ini akan mendukung pemerintah untuk menciptakan strategi agar orang-orang kaya termotivasi untuk berpartisipasi dalam program pengentasan kemiskinan.

oai:ojs.pkp.sfu.ca:article/2300 2021-04-16T15:21:41Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%232300 2021-04-16T15:21:41Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 7 No. 2 (2018); 95-115 Nmadu, Yaaba Baba; Statistics Department, Central Bank of Nigeria, Central Business District, Tafawa Balewa Way, P. M. B. 0187, Abuja-Nigeria. Mika’ilu, Abubakar; Department of Economic Usmanu Danfodiyo University Sokoto 2018-12-23 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%232300 Inklusi Keuangan Pendalaman Keuangan Bank Tanpa Bunga Jasa Keuangan en The Central Bank of Nigeria in 2012, as a sign of her commitment to the 2011 Maya Declaration, developed a financial inclusion strategy for Nigeria. The aim of the strategy, amongst others, was to reduce the percentage of adult Nigerians excluded from financial services from 46.3 percent as at 2010 to 20.0 percent by 2020 with the view to enabling them to have access to financial services, engage in economic activities and contribute to the growth and development of the country. The number of Nigerians that are included in the formal sector shall then increase from 30.0 percent in 2010 to 80.0 percent by the year 2020. By this, Nigeria had committed herself to reducing the population of unbanked and under-banked adults by about 50.0 percent by the year 2020. Maya declaration recognises the criticality of inclusive financing to not only inclusive growth but also global financial stability, financial deepening and poverty reduction for about 2.5 billion unbanked adults across the globe. This study is a maiden attempt to explore the contribution of the recently established Islamic bank (Jaiz bank) in Nigeria towards the reduction of both the unbanked and under-banked adult population since its inception in 2012. The study used an exploratory approach and concludes that Jaiz bank is immensely helping the country in her quest to satisfy the Maya commitments. The study recommends, among others that special consideration is given to banks of such standings to aid rapid expansion of access to finance for Nigerians who ordinarily wouldn’t have easy access to banking facilities.=============================================================Inklusi Keuangan dan Pendalamannya di Nigeria: Kontribusi Bank Jaiz. Sebagai bagian dari komitmennya terhadap Deklarasi Maya 2011, Bank Sentral Nigeria pada tahun 2012 mengembangkan strategi inklusi keuangan untuk Nigeria. Tujuannya, antara lain, adalah untuk mengurangi persentase jumlah orang dewasa di Nigeria yang belum tersentuh jasa keuangan dari 46,3 persen pada 2010 menjadi 20,0 persen pada 2020 sehingga memungkinkan mereka memiliki akses ke layanan keuangan, berperan dalam kegiatan ekonomi dan berkontribusi pada pembangunan negara. Harapannya, jumlah orang Nigeria yang masuk dalam sektor formal akan terdongkrak dari 30,0 persen pada tahun 2010 menjadi 70,0 persen pada tahun 2020. Untuk itu, Nigeria telah berkomitmen untuk mengurangi jumlah orang yang unbanked dan under-banked sekitar 50,0 persen pada tahun 2020. Deklarasi Maya mengakui pentingnya pembiayaan inklusif yang ditujukan tidak hanya untuk pertumbuhan inklusif tetapi juga stabilitas keuangan global, pendalaman keuangan, dan pengurangan kemiskinan bagi sekitar 2,5 miliar orang yang unbankable di seluruh dunia. Penelitian ini adalah upaya perdananya untuk mengeksplorasi kontribusi bank non-bunga (Jaiz bank) yang baru didirikan di Nigeria terhadap pengurangan jumlah orang yang unbanked dan under-banked sejak didirikannya pada tahun 2012. Penelitian ini menggunakan pendekatan eksplorasi dan menyimpulkan bahwa Bank Jaiz memiliki kontribusi yang sangat besar dalam membantu Nigeria untuk memenuhi komitmennya terhadap deklarasi Maya. Kajian ini, antara lain, merekomendasikan bahwa pertimbangan khusus harus diberikan kepada bank-bank yang mempunyai peran sejenis untuk mempercepat perluasan akses keuangan bagi masyarakat Nigeria yang selama ini kesulitan dalam mengakses fasilitas perbankan.

oai:ojs.pkp.sfu.ca:article/2668 2021-04-16T15:21:41Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%232668 2021-04-16T15:21:41Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 7 No. 2 (2018); 180-203 Syamsuri, Syamsuri; University of Darussalam Gontor Ponorogo Saputro, Yuwan Ebit; University of Darussalam Gontor Ponorogo 2019-01-10 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%232668 Strategy of economic development five spirit welfare en The economic issue is considered as a universal issue; one of the major problems in economy is the backwardness of economic development in rural areas. This study aims at seeking solutions using panca jiwa concepts of Pondok Gontor (sincerity, simplicity, self-sufficiency, Islamic brotherhood and freedom) as a social capital of the economic development in underdeveloped areas. This research employed a qualitative method as it is relevant in revealing details on the phenomenon. Data was gathered through interview, observation, and documentation. The collected data was then analyzed inductively and presented descriptively. The finding shows that the study area has a potent of panca jiwa, a potential to become an economic development strategy in solving poverty and underdevelopment which remained unsolved for decades.============================================================================================Pendekatan Panca Jiwa sebagai Modal Sosial: Suatu Strategi Alternatif dalam Pembangunan Ekonomi Islam. Masalah ekonomi dianggap sebagai masalah universal; salah satunya adalah keterbelakangan pembangunan ekonomi di daerah pedesaan. Penelitian ini bertujuan untuk mencari solusi terhadap permasalahan tersebut dengan menggunakan pendekatan panca jiwa dari Pondok Modern Gontor (keikhlasan, kesederhanaan, berdikari, ukhuwah Islamiyyah dan jiwa bebas) sebagai modal sosial dalam pembangunan ekonomi di daerah tertinggal. Metode kualitatif dipilih dalam penelitian ini karena relevansinya dalam mengungkapkan rincian tentang fenomena di lapangan. Data-data penelitian dikumpulkan melalui wawancara, observasi, dan dokumentasi. Data tersebut kemudian dianalisis secara induktif, dan disajikan secara deskriptif. Hasil penelitian menunjukkan bahwa wilayah studi memiliki potensi panca jiwa yang sangat kuat untuk menjadi strategi dalam pembangunan ekonomi untuk memecahkan kemiskinan dan keterbelakangan yang selama ini menjadi masalah yang belum terselesaikan.

oai:ojs.pkp.sfu.ca:article/3020 2021-04-16T15:21:41Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/3020 2021-04-16T15:21:41Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 7 No. 2 (2018) Maulidizen, Ahmad; Institut Agama Islam Nasional Laa Roiba Mohammad, Mohammad Taqiuddin; University of Malaya 2018-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/3020 en This manuscript HAS BEEN RETRACTED on request of the author due to development of a reported case (plagiarism). Therefore, a reasonable effort should be made to remove all references that links to this article.

oai:ojs.pkp.sfu.ca:article/3370 2021-04-16T15:21:41Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%233370 2021-04-16T15:21:41Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 7 No. 2 (2018); 116-145 Hendra, Grandis Imama; Sekolah Tinggi Ekonomi Islam Tazkia 2018-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%233370 Earning Quality Potential Bankruptcy Altman Z Score Islamic Bank en This study aims to analyze the difference in earning quality and potential bankruptcy of Islamic banks before and after the adoption of IFRS and to analyze the relationship of earnings quality and potential bankruptcy to the operating cash flow of Islamic bank. Data obtained from the financial statements of 12 Islamic banks in Indonesia and 17 Islamic banks in Malaysia with financial reporting period from 2010 to 2016. Earning quality is measured by discretion of loan loss provision and the potential bankruptcy of Islamic banks is measured using the Altman z score model. The results show that the earning quality of Islamic banks did not have significant differences between before and after IFRS adoption. While Islamic banks in Malaysia have significant differences between before and after the adoption of IFRS. Islamic banks in both countries do not have the potential bankruptcy difference between before and after IFRS adoption. The earnings quality decreased when the potential bankruptcy at high levels.===================================================================Kualitas Laba dan Potensi Kebangkrutan Bank Syariah: Indonesia Versus Malaysia. Penelitian ini bertujuan untuk menganalisis perbedaan kualitas laba dan potensi kebangkrutan bank syariah sebelum dan sesudah adopsi IFRS dan untuk menganalisis hubungan kualitas laba dan potensi kebangkrutan dengan arus kas operasi bank syariah. Data diperoleh dari laporan keuangan 12 bank syariah di Indonesia dan 17 bank syariah di Malaysia dengan periode pelaporan keuangan dari 2010 hingga 2016. Kualitas laba diukur dengan diskresi cadangan kerugian pembiayaan dan potensi kebangkrutan bank syariah diukur dengan menggunakan model Altman z skor. Hasil penelitian menunjukkan bahwa kualitas laba bank syariah tidak memiliki perbedaan yang signifikan antara sebelum dan sesudah adopsi IFRS. Sementara bank syariah di Malaysia memiliki perbedaan signifikan antara sebelum dan sesudah adopsi IFRS. Bank syariah di kedua negara tidak memiliki perbedaan potensi kebangkrutan antara sebelum dan sesudah adopsi IFRS. Kualitas laba menurun ketika potensi kebangkrutan di level tinggi.

oai:ojs.pkp.sfu.ca:article/3493 2021-04-16T15:21:41Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%233493 2021-04-16T15:21:41Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 7 No. 2 (2018); 146-179 Nugroho, Arif Julianto Sri; Widya Dharma University Andadari, Roos Kities; Satya Wacana Christian University Aribowo, Eric Kunto; Widya Dharma University 2018-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%233493 supply chain knowledge motivation behavior halal chicken meat en The segment of Muslim consumers in Indonesia currently has a high sense of concern for the halal goods and services they consume. This consumer segment, in addition to wanting high-quality products, also demands that the products they consume comply with the rules set by Islamic law. This segment has a tendency to be able to recommend to other parties the products they perceive are halal, they even want to pay a more expensive price if there are no alternative products of the kind they perceive halal. Instead, they can provide incorrect information which results in a viral effect and leads to encouragement to boycott the consumption of goods and services. This study aimed to examine the effect of halal supply chain knowledge on Muslim and non-Muslim consumers on the motivation and purchasing behavior of halal chicken meat. The halal supply chain knowledge tested includes halal feed dimensions, halal slaughtering processes, halal storage and logistics, and halal packaging and logistics. The research was conducted with a quantitative approach through multivariate multiple regression statistical tests. The population in the study was all consumers of halal chicken meat in Klaten City. Sampling using purposive sampling as many as 102 respondents. The final stage of the study found the findings of the four antecedent variables, three supply chain knowledge variables in the form of halal slaughter process, halal storage and logistics and halal labeling packing had a significant influence on purchasing motivation. Halal slaughter process had the highest influence on consumers because the halal perception that is most familiar to them is the slaughter process. One variable had no significant influence in the form of halal feed. In the motivation variable, the findings of this dimension had a significant influence on behavior.===========================================================================================Rantai Pasok dan Perilaku Pembelian Daging Ayam Halal. Segmen konsumen muslim di Indonesia saat ini memiliki rasa kepedulian yang tinggi terhadap kehalalan barang dan jasa yang mereka konsumsi. Segmen konsumen ini selain menginginkan produk yang berkualitas juga menuntut produk yang mereka konsumsi mematuhi aturan-aturan yang ditetapkan oleh syariat Islam. Segmen ini memiliki kecenderungan bisa merekomendasikan ke pihak lain produk yang mereka persepsikan halal, bahkan mereka mau membayar dengan harga yang lebih mahal jika tidak terdapat alternatif produk sejenis yang mereka persepsikan halal. Sebaliknya, mereka dapat memberikan informasi yang tidak benar yang mengakibatkan efek viral dan berujung anjuran memboikot konsumsi barang dan jasa tersebut. Penelitian ini bertujuan menguji pengaruh pengetahuan rantai pasok halal pada konsumen muslim dan non-muslim terhadap motivasi dan perilaku pembelian daging ayam halal. Pengetahuan rantai pasok halal yang diuji meliputi dimensi halal pakan, halal proses penyembelihan, halal penyimpanan dan logistic, serta halal pengepakan dan logistik. Penelitian dilakukan dengan pendekatan kuantitatif melalui uji statistik multivariat regresi berganda. Populasi dalam penelitian adalah seluruh konsumen daging ayam halal di Klaten, Indonesia. Pengambilan sampel menggunakan purposive sampling sebanyak 102 responden. Tahap akhir penelitian diperoleh temuan dari empat variabel anteseden, tiga variabel pengetahuan rantai pasok berupa halal proses penyembelihan, halal penyimpanan dan logistik, serta halal pengepakan labelling berpengaruh signifikan terhadap motivasi pembelian. Halal proses penyembelihan memiliki pengaruh paling tinggi pada konsumen karena persepsi halal yang paling familiar bagi mereka adalah kegiatan proses penyembelihan. Satu variabel tidak berpengaruh signifikan berupa halal pakan. Pada variabel motivasi diperoleh temuan dimensi ini berpengaruh signifikan terhadap perilaku.

oai:ojs.pkp.sfu.ca:article/3655 2021-04-16T15:21:38Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%233655 2021-04-16T15:21:38Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 8 No. 1 (2019); 114-141 Amilahaq, Farikha; Sultan Agung Islamic University Ghoniyah, Nunung; Sultan Agung Islamic University 2019-07-15 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%233655 Zakat Compliance Behaviour SEM-PLS Zakat Management Organization en This research intended to determine the factors encouraging muzakki to pay their zakat on income through Zakat Management Organizations (ZMO). The responses of 251 respondents dominated by Semarang city residents were analyzed. The result showed that attitudes of muzakki, subjective norms, religiosity, and intention had a significant impact on zakat compliance behavior in contrast with the perceived behavioral control variable. On the other hand, those four independent variables affected significantly on intention. It can be concluded that intention can be used as intervening, especially for the perceived behavioral control which has a perfect indirect correlation to behavior. The contribution of those independent variables toward zakat compliance behavior was 64.8% (R-square was 0.648), while the rest was influenced by other variables that were not analyzed in this research. ZMO has improved its services by simplifying the method of zakat payment. Nevertheless, they still need to give the added value through the good of amil governance and provide the different value from the professional and integrated distribution of zakat funds. Still, the education and socialization towards muzakki are necessary. This research also shows there can be an intervention of the muzakkis’ institutions/workplace which can be analyzed further.==============================================================================================Model Perilaku Kepatuhan Membayar Zakat atas Penghasilan melalui Organisasi Pengelola Zakat. Penelitian ini bertujuan untuk menentukan faktor-faktor yang mendorong muzakki untuk membayar zakat atas penghasilan mereka melalui Organisasi Pengelola Zakat (OPZ). Tanggapan dari 251 responden yang didominasi oleh warga kota Semarang – Jawa Tengah, telah dianalisis. Hasil menunjukkan bahwa sikap muzakki, norma subjektif, religiusitas, dan niat memiliki pengaruh yang signifikan terhadap perilaku kepatuhan membayar zakat, tetapi kontrol perilaku yang diterima tidak berpengaruh terhadap perilaku. Di sisi lain, keempat variabel independen tersebut memiliki pengaruh yang signifikan terhadap niat. Maka dapat disimpulkan bahwa niat dapat digunakan sebagai mediator, khususnya oleh faktor kontrol perilaku yang diterima/dirasakan, yang mana memiliki pengaruh tidak langsung sempurna terhadap perilaku. Kontribusi variabel-variabel independen terhadap perilaku kepatuhan membayar zakat atas penghasilan adalah 64,8% (R-square sebesar 0,648), sedangkan sisanya dipengaruhi oleh variabel lain yang tidak dianalisis dalam penelitian ini. OPZ telah meningkatkan layanannya dengan menyederhanakan metode pembayaran zakat. Namun demikian, mereka masih perlu memberikan nilai tambah mereka melalui penerapan good amil governance yang baik, serta memberikan nilai beda dengan metode pendistribusian dana zakat yang profesional dan terintregasi. Meski begitu, edukasi dan sosialisasi kepada muzakki tetap diperlukan. Penelitian ini juga menunjukkan bahwa mungkin ada intervensi dari institusi atau tempat kerja muzakki sebagai unsur yang dapat dianalisis lebih lanjut.

oai:ojs.pkp.sfu.ca:article/3690 2022-12-12T15:40:02Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/3690 2022-12-12T15:40:02Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 9 No. 2 (2020); 164-183 Saidu, Oluwaseun Sulaiman; Federal University Gusau, Nigeria Servitude Consulting, United Kingdom 2020-12-23 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/3690 en The need for an alternative to the current mainstream financial architecture is not in doubt. As exigent as this call might be through the Islamic finance conduit, it has to be done properly. This is particularly important if we must avoid associated shari’ah risks, avoid rubbing the face of the religion, Islam in the mud, and of course, if we must reap the benefits that accrue from following Allah’s dictates in all our affairs including “econo-financial” matters. This study aims at marshaling a path towards scripting a pristine and practicable Islamic finance by identifying two salient preconditions for it. It utilizes a diachronic approach whilst resorting to scriptural reasoning, historical evidence and were analyzed using inductive rationale. The study finds some unique issues cum scenarios that cannot be shoved or brushed aside as far as Islamic financing is concerned. viz; Scenario one: The impracticability of Islamic financing without an enabling Islamic Law; Scenario two: The non-implementability of Islamic financing without the Islamic man; Scenario three: Islamic finance orchestrated without an Islamic law but with an Islamic man; Scenario four: A “globalized” Islamic finance that can at best fit into a practicable legal micro-framework in today’s world; and Scenario five: A non-global Islamic finance within a practicable legal micro-framework.========================================================================================================Prasyarat Menuju Praktik Keuangan Islam Sejati. Kebutuhan akan sebuah arsitektur keuangan alternatif dari yang ada sekarang merupakan suatu hal yang tidak diragukan lagi. Walaupun seruan ini mungkin mendesak melalui saluran keuangan Islam, itu harus dilakukan dengan benar. Hal ini sangat penting untuk menghindari risiko yang terkait kesyariahan sistem keuangan dalam Islam, ibaratnya ini merupakan upaya untuk menghindari menggosok wajah agama Islam dengan lumpur. Jika kita harus menuai manfaat dari melaksanakan perintah Allah, maka itu ada dalam semua urusan termasuk masalah "Econo-financial". Kajian ini bertujuan menyusun jalan menuju skrip keuangan Islam yang murni dan praktis dengan mengidentifikasi dua prasyarat penting untuk itu. Studi ini menggunakan pendekatan diakronis dengan melakukan penalaran terhadap teks-teks keagamaan, bukti sejarah, dan dianalisis dengan rasionalisasi induktif. Penelitian ini menemukan beberapa masalah unik sekaligus skenario yang tidak dapat disingkirkan atau disingkirkan sejauh menyangkut keuangan Islam. yaitu; Skenario satu: Ketidakpraktisan pembiayaan keuangan syariah tanpa adanya hukum Islam yang memungkinkan; Skenario dua: Ketidakimplementasian pembiayaan keuangan Islam tanpa Islamic man; Skenario tiga: Keuangan Islam diatur tanpa hukum Islam tetapi dengan Islam man; Skenario empat: Keuangan Islam yang "diglobalisasi" yang paling sesuai dengan kerangka mikro hukum yang dapat diterapkan di dunia saat ini; dan Skenario lima: Keuangan Islam non-global dalam kerangka mikro hukum yang praktis.

oai:ojs.pkp.sfu.ca:article/3804 2021-04-16T15:21:38Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%233804 2021-04-16T15:21:38Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 8 No. 1 (2019); 90-113 Irkhami, Nafis; State institute of Islamic Studies (IAIN) Salatiga 2019-07-15 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%233804 Islamic Public finance zakat (alms) kharaj jizya en The aim of this article is to find out the conceptual construction of zakat (alms) and taxes in Islamic public finances. Its significance is to propose an alternative for Islamic public policy. It also means to enhance literature on Islamic public finance. This qualitative study is an explorative-analysis, which is intended to unravel key concepts of the classical scholar thought, both from primary and secondary sources. It clarifies various charges in the institution of zakat as like taxation in general economics. This study finds that the ultimate goal of Islamic political economy is the fulfillment of the basic needs of every citizen. Thus, its concepts and approaches are different from conventional economics, which promotes the aggregate economic growth and ignores the well-being of individuals. The government has the competence of public policy to collect something from the public according to its consideration, for example, jizya and kharāj. Regarding fair distribution, the government also has an obligation to take public finance policies (allocation of state expenditures, including zakat to the rightful parties).==============================================================================================Zakat, Kharāj, ’Ushr, and Jizya sebagai Instrumen Keuangan Publik Islam: Suatu Kajian Kontemporer. Tujuan penulisan artikel ini adalah untuk memahami kerangka konseptual mengenai zakat dan pajak dalam keuangan publik Islam. Signifikansinya adalah untuk mengusulkan alternatif kebijakan publik Islam. Dengan demikian studi ini juga dimaksudkan untuk melengkapi kajian literatur keuangan publik Islam. Studi kualitatif ini bersifat eksploratif-analisis, yakni dimaksudkan untuk mengungkap konsep-konsep kunci dari pemikiran klasik, baik dari sumber primer dan sekunder. Kajian ini mengklarifikasi berbagai justifikasi negatif terhadap institusi zakat, sebagaimana perpajakan dalam ekonomi umum. Studi ini menemukan bahwa tujuan akhir dari ekonomi politik Islam adalah pemenuhan kebutuhan dasar setiap warga negara. Dengan demikian, konsep dan pendekatannya berbeda dari ekonomi konvensional yang mempromosikan pertumbuhan ekonomi secara makro dengan mengesampingkan kesejahteraan individual. Pemerintah memiliki kompetensi kebijakan publik untuk menarik pemasukan publik sesuai pertimbangannya, misalnya dengan jizyah dan kharāj. Terkait dengan pemerataan distribusi, pemerintah juga memiliki kewajiban untuk mengambil kebijakan keuangan publik (alokasi pengeluaran negara, termasuk zakat, kepada pihak-pihak yang berhak).

oai:ojs.pkp.sfu.ca:article/4162 2021-04-16T15:21:38Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%234162 2021-04-16T15:21:38Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 8 No. 1 (2019); 31-44 Al Aziz, Muhammad Fatih; Institut Pertanian Bogor (IPB) Beik, Irfan Syauqi; Institut Pertanian Bogor (IPB) Firdaus, Achmad; STEI TAZKIA 2019-07-15 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%234162 Indonesia Sovereign Sukuk liquidity maturity coupon Indonesia Composite Index en The paper analyses four influencing factors toward the Indonesian sovereign sukuk price in the secondary market during the period January 2015 to June 2018, namely liquidity, coupon, maturity and the Indonesia composite index (ICI). The model used is multiple linear regression analysis with time series data obtained from the Ministry of Finance of Indonesia. The results of the analysis show that liquidity had a significant positive effect on the sovereign sukuk price in the secondary market, that coupon also had a significant positive effect; maturity had a significant negative effect, while the Indonesia composite index had a significant positive effect.==============================================================================================Faktor-faktor yang Mempengaruhi Harga Sukuk Indonesia di Pasar Sekunder. Makalah ini menganalisis empat faktor yang mempengaruhi harga sukuk Indonesia di pasar sekunder selama periode Januari 2015 hingga Juni 2018, yaitu likuiditas, kupon, jatuh tempo dan indeks harga saham gabungan (IHSG). Model yang digunakan adalah analisis regresi linier berganda dengan data deret waktu diperoleh dari Kementerian Keuangan Indonesia. Hasil analisis menunjukkan bahwa likuiditas berpengaruh positif signifikan terhadap harga sukuk negara di pasar sekunder, kupon juga berpengaruh positif signifikan, maturitas berpengaruh negatif signifikan, sedangkan indeks harga saham Indonesia berpengaruh positif signifikan terhadap harga sukuk Negara di Pasar Sekunder

oai:ojs.pkp.sfu.ca:article/4355 2021-04-16T15:21:38Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%234355 2021-04-16T15:21:38Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 8 No. 1 (2019); 1-30 Sofyan, A. Syathir; UIN ALAUDDIN MAKASSR Said, Salmah; UIN ALAUDDIN MAKASSAR Abdullah, Muhammad Wahyuddin; UIN ALAUDDIN MAKASSAR 2019-07-15 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%234355 Financing Risk Qualitative Risk Assessment Maqashid al-Sharia Mafsadah Concept. en Measurement of financing risk has been dominated by quantitative methods, which insufficiently pay attention to the detailed causes of default risk. So far, the concept of mafsadah in maqashid al-sharia has never been applied in risk management. Thus, the aim of this study is to measure the risk of financing with the qualitative risk assessment method based on maqashid al-sharia by proposing the use of the mafsadah matrix. This research applies qualitative method equipped with a phenomenological approach as observed in Islamic financial institutions in Makassar. Data collection was carried out by observation and interviews with the branch heads, credit analysts, and staff of the Islamic financial institutions. Data analysis and interpretation technique are in line with Miles and Huberman analysis with three stages, namely data reduction, data presentation, and data verification. This study found that there were seventeen risk events with the level of mafsadah tahsiniyyat as many as four events, mafsadah hajiyyyat as many as four events, and mafsadah dharuriyyat as many as nine events. In addition, this research reveals that customers, indeed, fail to pay due to their bad characters and moral hazards (mafsadah dharuriyyat) resulting in liquidity problems in Islamic financial institutions. This is due to the misappropriation of credit committee approval and unresponsive handling of bad financing (mafsadah dharuriyyat) resulting in delays in Islamic financial institutions to further process financing proposals (mafsadah dharuriyyat).==============================================================================================Pengukuran Risiko Pembiayaan dengan Maqashid al-Syariah Qualitative Risk. Pengukuran risiko pembiayaan telah didominasi metode kuantitiatif yang kurang memerhatikan penyebab terjadinya default risk secara detail. Selama ini, konsep mafsadah dalam maqashid al-syariah belum pernah diaplikasikan dalam aspek manajemen risiko. Maka, tujuan penelitian ini adalah untuk mengukur risiko pembiayaan dengan metode qualitative risk assessment yang berbasis maqashid al-syariah dengan menggunakan matriks mafsadah. Penelitian ini adalah penelitian kualitatif dengan pendekatan fenomenologi pada lembaga pembiayaan syariah di Makassar.  Pengumpulan data dilakukan dengan observasi dan wawancara terhadap kepala cabang, credit analyst, dan staf karyawan lembaga pembiayaan syariah. Teknik analisis dan interpretasi data menggunakan analisis Miles dan Huberman dengan tiga tahapan, yaitu reduksi data, penyajian data, dan verifikasi data. Penelitian ini menemukan terdapat tujuh belas peristiwa risiko dengan tingkatan mafsadah tahsiniyat sebanyak empat peristiwa, mafsadah hajiyat sebanyak empat peristiwa, dan mafsadah dharuriyat sebanyak sembilan peristiwa. Selain itu, penelitian ini mengungkap bahwa peristiwa nasabah gagal bayar karena karakter buruk dan moral hazard (mafsadah dharuriyat) mengakibatkan masalah likuiditas pada lembaga pembiayaan syariah. Hal ini disebabkan kekeliruan persetujuan pembiayaan oleh credit committee dan penanganan yang tidak responsif atas pembiayaan macet (mafsadah dharuriyat) berakibat keterlambatan lembaga pembiayaan syariah memeroses pengajuan pembiayaan (mafsadah dharuriyat).

oai:ojs.pkp.sfu.ca:article/4573 2021-04-16T15:21:38Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%234573 2021-04-16T15:21:38Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 8 No. 1 (2019); 45-67 Mukhibad, Hasan; Universitas Negeri Semarang, Indonesia Fachrurrozie, Fachrurrozie; Universitas Negeri Semarang, Indonesia Nurkhin, Ahmad; Universitas Negeri Semarang, Indonesia 2019-07-15 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%234573 Intersity to Pay professional zakat Transparency Reputation Religiosity en The objective of this study is to empirically explore the effect of reputation, transparency, accountability of LAZ (Lembaga Amil Zakat or institutions that collect zakat which is a kind of Islamic tithe or alms), the religiosity of muzakki (communities who are obliged to pay zakat), and the trust of muzakki in LAZ on the strength of the intention of muzakki to pay professional zakat through amil (collectors). In addition, this study also attempts to empirically investigate the factors influencing the reputation of LAZ and the trust of muzakki in LAZ. The population of this study is civil servants in Pati District, Central Java, who already have an obligation to pay zakat. The sample of this study is determined by the incidental method and has produced 73 respondents. Data analysis uses the Structural Equation Model with the WarpPLS tool. Research showed empirically that the reputation of LAZ is positively influenced by the transparency and accountability of LAZ. The trust of muzakki in LAZ is influenced by the reputation of LAZ and the religiosity of muzakki. Furthermore, the strength of the intention of muzakki to pay zakat is influenced by the reputation of LAZ, the transparency of LAZ, the religiosity of muzakki, and the trust of muzakki in LAZ. The potential of zakat can be increased by improving LAZ performance (reputation, transparency) and the religiosity of muzakki.==============================================================================================Determinan Intensi Muzakki dalam Membayar Zakat Penghasilan. Penelitian ini secara empiris bertujuan untuk mengeksplorasi pengaruh reputasi, transparansi, akuntabilitas Lembaga Amil Zakat (LAZ), religiusitas muzakki, dan kepercayaan muzakki pada LAZ terhadap besaran keinginan muzakki untuk membayar zakat penghasilan melalui LAZ. Selain itu, penelitian ini juga bermaksud untuk secara empiris melakukan investigasi terhadap faktor-faktor yang mempengaruhi reputasi LAZ dan kepercayaan muzakki terhadap LAZ. Yang menjadi populasi dalam penelitian ini adalah para pegawai negeri sipil di Kabupaten Pati, Jawa Tengah, yang sudah sampai nishab zakat. Sampel untuk penelitian berjumlah 73 orang yang ditentukan dengan metode insidental sampling. Data lapangan kemudian dianalisis dengan Structural Equation Model dengan WarpPLS tool. Hasil kajian menunjukkan bahwa secara empiris reputasi LAZ secara positif dipengaruhi oleh transparansi dan akuntabilitas LAZ itu sendiri. Sedangkan kepercayaan muzakki terhadap LAZ dipengaruhi oleh reputasi LAZ dan religiusitas muzakki. Selanjutnya, besaran keinginan muzakki untuk membayar zakat dipengaruhi oleh reputasi, transparansi LAZ, religiusitas muzakki, dan kepercayaan muzakki terhadap LAZ. Potensi zakat bisa dimaksimalkan dengan meningkatkan kinerja LAZ (reputasi, transparansi), dan religiusitas muzakki.

oai:ojs.pkp.sfu.ca:article/4679 2021-04-16T15:21:35Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%234679 2021-04-16T15:21:35Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 8 No. 2 (2019); 142-161 Hamid, Abdul; IAIN Langsa Mardhiah, Ainun; IAIN Langsa Midesia, Shelly; IAIN Langsa 2019-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%234679 Investment Knowledge Income Risk Perception Interest in Stock Investment en This study aims to examine the effect of knowledge, income and risk perceptions on the intention in stock investment intention among Muslim investors in the city of Langsa, Aceh, as of 2017. The data used in this study are primary, data derived from questionnaires, interviews, and observations. This study utilized a sample of 100 people, using a random sampling technique. The results of the study show that knowledge, income, and risk perceptions simultaneously influence the stock investment intention in Langsa society. Whereas in partial income and risk perceptions also affect the intention to stock investment, knowledge does not show the same effect. Respondents, who have the knowledge, are still not intentioned in stocks investing. This could be caused by low income from the community which makes the society of Langsa afraid to start investing in stocks. The low level of understanding of respondents about risk has special implications, which can reduce the intention of respondents to invest stocks in the capital market.==============================================================================================Faktor-faktor yang Mempengaruhi Intensi terhadap Investasi Saham di Kalangan Investor Muslim di Langsa. Penelitian ini bertujuan untuk menguji pengaruh pengetahuan, pendapatan dan persepsi risiko terhadap minat investasi saham pada masyarakat Muslim di Kota Langsa, Aceh, pada tahun 2017. Data yang digunakan dalam penelitian ini adalah primer yaitu data berasal dari kuesioner, wawancara dan observasi. Sebanyak 100 sampel dipilih dengan menggunakan teknik random sampling. Hasil penelitian menunjukkan bahwa pengetahuan investasi, pendapatan, dan persepsi risiko secara simultan mempengaruhi minat investasi saham di pasar modal. Secara parsial, hnaya pengetahuan investasi yang tidak mempengaruhi minat investasi terhadap saham, sedangkan persepsi pendapatan dan risiko mempunyai pengaruh yang signifikan. Hal ini menunjukkan bahwa walaupun memiliki pengetahuan yang cukup, responden tetap kurang meminati investasi dalam saham. Salah satu alasan adalah adanya kekhawatiran akan hasil yang tidak akan mencukupi kebutuhan sehari-hari sedangkan pendapatan mereka sendiri masih tergolong rendah. Selain itu, rendahnya pemahaman responden tentang risiko berimplikasi terhadap menurunnya minat responden untuk berinvestasi saham di pasar modal.

oai:ojs.pkp.sfu.ca:article/4842 2021-04-16T15:21:35Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%234842 2021-04-16T15:21:35Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 8 No. 2 (2019); 162-180 Asiyah, Binti Nur; IAIN Tulungagung Nasir, M. Ridlwan; Universitas Islam Negeri Sunan Ampel Surabaya Ahsan, Muhamad; Universitas Islam Negeri Sunan Ampel Surabaya 2019-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%234842 Philanthropy islamic banking economic growth prosperity en Islamic banking has philanthropy values presented in zakat and other virtue funds as it aims at enhancing economic growth and prosperity. These philanthropy instruments are one of the differences between Islamic banks and conventional banks. However, the role of zakat and other funds in enhancing people’s welfare needs to be analyzed since the market share of Islamic banks is still growing slowly. This paper is intended to analyze the influence of zakat and the other virtue funds towards the realization of social welfare. In specific, this paper also intends to find a strategy for strengthening welfare through the role of philanthropy of Islamic banks. This study utilizes a quantitative approach that is analyzed using the Spearman correlation test. The results of the paper are: first, zakat has no significant correlation on welfare; second, other virtue funds have a significant correlation with welfare. The strategy proposed is to empower zakat collection agencies funds and establish channeling that link to Islamic banks so that the productive zakat allocation can be managed by Islamic bank customers.==============================================================================================Filantropi Perbankan Syariah: Suatu Strategi dalam Penguatan Pertumbuhan Ekonomi dan Kesejahteraan.  Bank syariah memiliki nilai filantropi dalam zakat dan dana kebajikan lainnya dimana instrumen tersebut bertujuan untuk meningkatkan pertumbuhan ekonomi dan kemakmuran masyarakat. Instrumen ini merupakan salah satu yang membedakan antara bank konvensional dengan bank syariah. Akan tetapi, sejauhmana peran zakat dan instrumen filantropi dalam meningkatkan kesejahteraan masyarakat masih harus dianalisis lebih lanjut mengingat pertumbuhan market share dari bank syariah masih sangat rendah. Paper ini bertujuan untuk menganalisis pengaruh zakat dan dana kebajikan lainnya terhadap terwujudnya kesejahteraan masyarakat. Paper ini sekaligus bermaksud menemukan suatu strategi dalam penguatan kesejahteraan melalui peran sosial finance bank syariah. Paper ini ditulis dengan pendekatan kuantitatif yang dianalisis dengan spearman correlation test. Hasil kajian menunjukkan bahwa: pertama, zakat memiliki korelasi yang tidak signifikan terhadap kesejahteraan; kedua, dana kebajikan memiliki korelasi yang signifikan terhadap kesejahteraan. Adapun strategi penguatan yang perlu dilakukan adalah meningkatkan alokasi dana zakat kepada lembaga amil zakat dan membangun chaneling dengan bank syariah agar alokasi zakat produktif dapat dikelola oleh nasabah bank syariah.

oai:ojs.pkp.sfu.ca:article/4910 2021-04-16T15:21:38Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%234910 2021-04-16T15:21:38Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 8 No. 1 (2019); 68-89 Ibrahim, Azharsyah; Universitas Islam Negeri Ar-Raniry Banda Aceh Fitria, Ana; Universitas Islam Negeri Ar-Raniry Banda Aceh Dianah, Azimah; Universitas Islam Negeri Ar-Raniry Banda Aceh 2019-07-15 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%234910 en This study intends to analyze the effectiveness of the implementation of the internal control system at the State Islamic Universities in Indonesia (PTKIN) including identifying its risk management. The empirical study was conducted at Ar-Raniry State Islamic University (UIN Ar-Raniry) Banda Aceh. Primary data was gathered through a survey that was distributed to 128 respondents within the university. Additional data were collected using semi-structured in-depth interviews with nine key personnel of the internal control unit of several Islamic universities in Indonesia. The result shows that UIN Ar-Raniry, based on eight elements of the control environment assessed, has sufficient internal control system with a score of 62.79. However, many steps need to undertake by the university’s management to be more effective and able to reduce risk management. A similar condition was also found in other PTKINs as identified during the interviews process with their key personnel. It also found that the internal control system was effective in identifying 69 risk sources that could potentially have a negative impact on the university performance, especially in terms of financial report reliability, asset security, effectiveness and efficiency of activities, and compliance with regulations. Based on the results, it is expected that the PTKIN should be more focus on internal control activities and linked them to the risk assessment which are regularly evaluated.==============================================================================================Sistem Pengendalian Internal pada Perguruan Tinggi Keagamaan Islam Negeri di Indonesia: Kajian terhadap Efektivitas Pelaksanaan dan Risiko Pengelolaan. Kajian ini bertujuan untuk menganalisis efektivitas pelaksanaan sistem pengendalian internal pada Perguruan Tinggi Keagamaan Islam Negeri di Indonesia (PTKIN) termasuk mengindentifikasi risiko pengelolaan yang muncul. Studi empiris dilakukan pada Universitas Islam Negeri Ar-Raniry (UIN Ar-Raniry) Banda Aceh. Data primer dikumpulkan melalui angket yang didistribusikan kepada 128 responden, yang terdiri dari para pejabat dalam UIN tersebut. Data tambahan dikumpulkan melalui wawancara mendalam secara semi-terstruktur dengan sembilan personil kunci dari Satuan Pengawasan Internal PTKIN BLU di Indonesia. Hasil kajian menunjukkan bahwa, berdasarkan delapan elemen dari lingkungan pengendalian yang ases, UIN Ar-Raniry mempunyai skor 62,79 (kategori cukup). Data ini menunjukkan bahwa walaupun termasuk ke dalam kategori cukup, masih banyak hal yang harus dilakukan oleh UIN Ar-Raniry sehingga dapat meminimalisir risiko pengelolaan universitas. Kondisi yang relatif sama juga ditemukan di PTKIN BLU lainnya seperti yang teridentifikasi selama proses wawancara dengan beberapa personil kuncinya. Sistem pengendalian internal yang diimplementasikan di UIN Ar-Raniry telah efektif dalam mengidentifikasi 69 sumber risiko yang berpotensi memberikan dampak negative bagi kinerja universitas, khususnya dalam hal keandalan laporan keuangan, keamanan aset, efektivitas and efisiensi kegiatan, dan kepatuhan terhadap aturan. Berdasarkan temuan kajian, PTKIN direkomendasikan untuk lebih focus terhadap kegiatan pengendalian internal dan menghubungkannya dengan asesmen risiko yang dievaluasi secara berkala.

oai:ojs.pkp.sfu.ca:article/5051 2021-04-16T15:21:35Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%235051 2021-04-16T15:21:35Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 8 No. 2 (2019); 181-206 Syamlan, Yaser Taufik; Institut Agama Islam Tazkia Jannah, Wardatul; Institut Agama Islam Tazkia 2019-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%235051 en The credit risk in Islamic Banking rises significantly due to the escalation of non-performing financing. On the other hand, the asset growth of Islamic banks also not as explosive as happened in the year 2010 – 2014. This study aims to analyze the influence of bank size, leverage, bank ages, other competitor banks, Capital Adequacy Ratio (CAR) and Non-Performing Financing (NPF) on the level of risk-taking of Islamic banks in Indonesia. Risk-taking is peroxided by Financing Asset Ratio (FAR) which hasn’t been researched deeply by other researchers, especially in the Islamic banking industry. To measure the risk-taking, this research took cross-section data of Islamic banks in Indonesia from 2010 to 2017 which obtained from the financial reports of 5 full-fledged Islamic banks namely Bank Muamalat Indonesia, Bank Syariah Mandiri, Bank Syariah Mega Indonesia, Bank Syariah Bukopin, Bank Panin Syariah, Bank Rakyat Indonesia Syariah, Bank Central Asia Syariah, and Bank Negara Indonesia Syariah. This study uses a panel data regression method. The result shows that bank size and bank age have a significant positive effect on risk-taking. Leverage and other competitor banks have a significant negative effect on risk-taking, and CAR and NPF have a negative but insignificant effect. This study recommends that Islamic banks should try to diversify the risk by introducing the new product that is based on the Mudharabah Muqayyadah.==================================================================================================Determinan Risiko Kredit pada Bank Umum Syariah di Indonesia. Risiko kredit dalam Perbankan Syariah meningkat secara signifikan seiring dengan meningkatnya pembiayaan bermasalah. Di sisi lain, pertumbuhan aset bank syariah juga tidak semasif yang terjadi antara tahun 2010 - 2014. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran bank, leverage, umur bank, bank pesaing lainnya, Capital Adequacy Ratio (CAR)  dan Non Performing Financing (NPF) terhadap tingkat pengambilan risiko bank syariah di Indonesia. Pengambilan risiko dipengaruhi oleh Financing Asset Ratio (FAR) yang belum diteliti secara mendalam oleh peneliti lain terutama di industri perbankan syariah. Untuk mengukur pengambilan risiko, penelitian ini mengambil data cross-section bank syariah di Indonesia dari 2010 hingga 2017 yang diperoleh dari laporan keuangan lima Bank Umum Syariah yaitu Bank Muamalat Indonesia, Bank Syariah Mandiri, Bank Syariah Mega Indonesia, Bank Syariah Bukopin, Bank Panin Syariah, Bank Rakyat Indonesia Syariah, Bank Central Asia Syariah, dan Bank Negara Indonesia Syariah. Data untuk penelitian ini dianalisis dengan metode regresi. Hasil penelitian menunjukkan bahwa ukuran bank dan usia bank memiliki pengaruh positif yang signifikan terhadap pengambilan risiko, sementara leverage dan bank pesaing lainnya memiliki efek negatif yang signifikan terhadap pengambilan risiko. Dua variabel lain, yaitu CAR dan NPF memiliki pengaruh negatif tetapi tidak signifikan terhadap pengambilan risiko. Penelitian ini merekomendasikan agar bank syariah mencoba untuk mendiversifikasi risiko dengan memperkenalkan produk baru yang didasarkan pada Mudharabah Muqayyadah.

oai:ojs.pkp.sfu.ca:article/5365 2021-04-16T15:21:35Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%235365 2021-04-16T15:21:35Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 8 No. 2 (2019); 207-237 Basrowi, B.; STEBI Lampung Ronaldo, Reza; STEBI Lampung 2019-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%235365 Islamic marketing constraints challenges banks insurance en The purpose of this study is to theoretically examine the various constraints of sharia marketing in Indonesia in the general sector, banking, and insurance. The method used is a descriptive method by studying literature and realistic phenomena that develop in Indonesia. Data analysis was performed using four stages of descriptive analysis. Based on the results of the study, it can be concluded that the marketing constraints in Indonesia can be classified into two major typologies, namely the constraints of Muslim internal marketing itself (micro) and from the outside (macro). Constraints from within can be overcome by increasing the capacity of all Islamic resources owned. Meanwhile, external constraints are overcome by suggesting to the government, the Ministry of Finance, BI, and the FSA to always increase its support for the Islamic economy in the form of regulations and other support.==============================================================================================Analisis Hambatan Marketing Syariah di Indonesia. Tujuan dari penelitian ini adalah untuk menguji secara teoritis berbagai kendala pemasaran syariah di Indonesia di sektor umum, perbankan dan asuransi. Metode yang digunakan adalah metode deskriptif dengan mempelajari literatur dan fenomena realistis yang berkembang di Indonesia. Analisis data dilakukan dengan menggunakan empat tahap analisis deskriptif. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kendala pemasaran di Indonesia dapat diklasifikasikan menjadi dua tipologi utama, yaitu kendala pemasaran internal Muslim itu sendiri (mikro) dan dari luar (makro). Kendala dari dalam dapat diatasi dengan meningkatkan kapasitas semua sumber daya Islam yang dimiliki. Sementara itu, kendala eksternal diatasi dengan menyarankan kepada pemerintah, Kementerian Keuangan, BI, dan FSA untuk selalu meningkatkan dukungannya bagi ekonomi Islam dalam bentuk regulasi dan dukungan lainnya.

oai:ojs.pkp.sfu.ca:article/5550 2021-04-16T15:21:36Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%235550 2021-04-16T15:21:36Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 8 No. 2 (2019); 238-255 Latief, Nur Fitry; IAIN Manado 2019-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%235550 SiMBA BAZNAS Systems Management Information en SiMBA is a system that was built and developed for the purposes to store data and information owned by Indonesia Zakat Board (BAZNAS) nationally. This study aims to determine the implementation of SiMBA in BAZNAS of North Sulawesi Province and uses a Participatory Action Research (PAR) approach with data collection methods through interviews and observations. The informants consisted of 5 key informants, namely the SiMBA admin and 5 ordinary informants. Data analysis begins with the process of editing, classification, verification, analysis, and formulating conclusions. The results showed that SiMBA has been implemented by BAZNAS of North Sulawesi Province since 2018 which aims to support service performance, accountability in the management of zakat and increase the trust in Muzaki and zakat potential in each region. The application of SiMBA in North Sulawesi Province BAZNAS has been going well and is effective and efficient. SiMBA Admin is divided into two based on their duties, namely the executive admin of the collection field and the admin of the distribution department. Each admin has duties by his field and through this SiMBA the function of control and supervision is carried out very well name in the division of tasks that cannot be accessed by the admin or other parties other than by the executive admin in the field itself. SiMBA also facilitates the presentation of financial reports of all zakat management activities which are transparently and accountably provided to stakeholders and local governments as a form.==============================================================================================Mengelola Zakat di Era 4.0: Implementasi SiMBA pada BAZNAS Sulawesi Utara. SiMBA adalah sistem yang dibangun dan dikembangkan untuk keperluan menyimpan data dan informasi secara nasional yang dimiliki BAZNAS. Penelitian ini bertujuan untuk memastikan proses implementasi SiMBA di BAZNAS Provinsi Sulawesi Utara dan menggunakan pendekatan Participatory Action Research (PAR) dengan metode pengumpulan data melalui wawancara dan observasi. Informan terdiri dari 5 informan kunci, yaitu admin SiMBA dan 5 informan biasa. Analisis data dimulai dengan proses pengeditan, klasifikasi, verifikasi, analisis, dan merumuskan kesimpulan. Hasil penelitian menunjukkan bahwa SiMBA telah dilaksanakan oleh BAZNAS Provinsi Sulawesi Utara sejak 2018 yang bertujuan untuk mendukung kinerja layanan, akuntabilitas dalam pengelolaan zakat dan meningkatkan kepercayaan pada Muzaki dan potensi zakat di setiap daerah. Aplikasi SiMBA pada BAZNAS Provinsi Sulawesi Utara telah berjalan dengan secara efektif serta efisien. Admin SiMBA dibagi menjadi dua berdasarkan tugas mereka, yaitu admin eksekutif bidang pengumpulan dan admin departemen distribusi. Setiap admin memiliki tugas di bidangnya dan melalui SiMBA ini fungsi kontrol dan pengawasan dilakukan dengan sangat baik dalam pembagian tugas yang tidak dapat diakses oleh admin atau pihak lain selain oleh admin eksekutif di bidang itu sendiri. SiMBA juga memfasilitasi penyajian laporan keuangan semua kegiatan pengelolaan zakat yang diberikan secara transparan dan akuntabel kepada para pemangku kepentingan dan pemerintah daerah. 

oai:ojs.pkp.sfu.ca:article/6259 2021-04-16T15:21:32Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%236259 2021-04-16T15:21:32Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 9 No. 1 (2020); 1-21 Yani, Rina Novi; Master of Accountancy, Faculty of Economics and Business, Universitas Syiah Kuala, and Sekolah Tinggi Ilmu Administrasi (STIA) Pelita Nusantara, Nagan Raya, Aceh, Indonesia. Arfan, Muhammad; Faculty of Economics and Business, Universitas Syiah Kuala, Indonesia. Majid, M. Shabri Abd.; Faculty of Economics and Business, Universitas Syiah Kuala, Indonesia. 2020-06-25 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%236259 Company size Investment diversification Islamic stock returns Liquidity Profitability Solvency. en ABSTRACT - This study aims to empirically explore and analyze the effects of profitability, liquidity, solvency, and firm size on the rate of returns of Islamic stocks in Indonesia. A total of 30 companies registered in the Jakarta Islamic Index were selected as samples of the study using purposive sampling techniques during the 2013-2017 period and estimated using the panel model of Generalized Least Square (GLS). This study found evidence of a positive and significant effect of profitability on the Islamic stock returns, while liquidity, solvency, and company size were documented to insignificant in affecting the Islamic stock returns. The results of this study imply that to gain a maximum rate of returns, investors should pay attention to the profitability gained by the companies listed on the Islamic stock market.==================================================================================================ABSTRAK – Apa yang Menentukan Tingkat Pengembalian Saham Syariah di Indonesia? Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, likuiditas, solvabilitas, dan ukuran perusahaan terhadap tingkat pengembalian saham syariah di Indonesia. Sebanyak 30 perusahaan yang terdaftar di Jakarta Islamic Index dipilih sebagai sampel dalam penelitian ini dengan menggunakan teknik purposive sampling selama periode 2013-2017 dan diestimasi dengan model panel Generalized Least Square. Penelitian ini menemukan bukti bahwa profitabilitas berpengaruh positif dan signifikan terhadap tingkat pengembalian saham syariah, sedangkan likuiditas, solvabilitas, dan ukuran perusahaan tidak berpengaruh signifikan terhadap tingkat pengembalian saham syariah. Hasil penelitian ini menunjukkan bahwa untuk memaksimumkan tingkat pengembalian, investor harus memperhatikan keuntungan yang diperolehi perusahaan yang terdaftar di pasar saham syariah.

oai:ojs.pkp.sfu.ca:article/6288 2021-04-16T15:21:32Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%236288 2021-04-16T15:21:32Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 9 No. 1 (2020); 22-47 Khusna, Zayyinatul; Master of Accounting, Accounting Departemen, Faculty of Economics and Business, Gadjah Mada University Ali, Syaiful; Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada 2020-06-25 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%236288 IT governance COBIT 5 Sharia Micro Finance Institution en This research aimed to analyze the implementation of Information Technology (IT) management and to measure the level of IT management in Bina Ummat Sejahtera KSPPS BMT (Saving-Loan Cooperation and Sharia Financial Baitul Maal Wat Tamwil) using the COBIT framework 5. Bina Ummat Sejahtera KSPPS BMT is one of the Sharia Micro Finance Institutions in Central Java. The process capability model in COBIT 5 was used to measure the level of IT management in Bina Ummat Sejahtera KSPPS BMT. This research applied a qualitative approach using interviews and documentation to collect data. The results show that Bina Ummat Sejahtera KSPPS BMT has implemented the management process and met all the process domains in the COBIT 5 framework. Also, the level of IT governance at Bina Ummat Sejahtera KSPPS BMT is currently at level 3 (established process), the defined process level. Overall, the management process can only reach the level of "largely achieved" (L) so that it makes assessment unable to proceed to the next level, which is the deployment process. The results are expected to provide information and input to Bina Ummat Sejahtera KSPPS BMT in optimizing the implementation of its IT management.==================================================================================================Tata Kelola Teknologi Informasi pada Lembaga Keuangan Mikro Syariah: Evaluasi Berdasarkan Kerangka COBIT 5. Penelitian ini memiliki tujuan untuk menganalisis penerapan tata kelola Teknologi Informasi (TI) dan mengukur tingkat pengelolaan TI pada KSPPS BMT Bina Ummat Sejahtera dengan menggunakan framework COBIT 5. KSPPS BMT Bina Ummat Sejahtera adalah salah satu Lembaga Keuangan Mikro Syariah di Jawa Tengah. Model kapabilitas proses dalam COBIT 5 digunakan untuk mengukur tingkat pengelolaan TI pada KSPPS BMT Bina Ummat Sejahtera. Penelitian ini menggunakan pendekatan kualitatif dengan metode pengumpulan data wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa KSPPS BMT Bina Ummat Sejahtera telah menerapkan proses tata kelola dan memenuhi semua domain proses pada framework COBIT 5. Selanjutnya, tingkat pengelolaan TI pada KSPPS BMT Bina Ummat Sejahtera saat ini berada pada level 3 established process tingkat proses definisi. Pada tingkat proses definisi secara keseluruhan proses tata kelola hanya dapat dicapai sebagian besar atau largely achieved (L), sehingga penilaian tidak dapat dilanjutkan pada tingkat selanjutnya yaitu proses penyebaran. Hasil dari penelitian ini diharapkan dapat memberikan informasi dan masukan kepada KSPPS BMT Bina Ummat Sejahtera dalam mengoptimalkan pelaksanaan tata kelola TI. 

oai:ojs.pkp.sfu.ca:article/6372 2021-04-16T15:21:32Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%236372 2021-04-16T15:21:32Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 9 No. 1 (2020); 48-71 Dayyan, Muhammad; Institut Agama Islam Negeri Langsa Chalil, Rifyal Dahlawy; Institut Agama Islam Negeri Langsa 2020-06-25 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%236372 Merchants Sharia Banking Riba and DSN MUI en This research aims to analyze and examine the level of knowledge possessed by the merchants in the traditional market of Langsa on the concept of riba, the reasons (factors) the merchants transact with the conventional bank, and the attitude of merchants on fatwa given by the National Sharia Board of the Indonesian Ulema Council (DSN-MUI). The research population is an unknown population that consists of all market traders in Langsa City and the sample selected is 117 respondents. This research implements a non-probability sampling technique with purposive sampling as the method. The result shows that majority of the respondents has a profound understanding on the haram concept of interest (riba) and the role of DSN-MUI as the obligated council in setting the fatwa, which needs to be followed, yet the respondents do not mind interacting with the conventional banks in terms of getting business financing. They believe that riba (usury) is forbidden, yet they do not mind borrowing some amount of funds or saving their money in conventional banks, which implemented the interest-based system. More than 31 respondents (26,5%) perceive that interest is not the same as riba, and 50 respondents (42.7%) say that conventional bank is very helpful in promoting business. A more aggressive role is needed from the Sharia banks to reach all layers of society and educate as well as promote sharia-based banking products, especially financing products========================================================================================================Perilaku Pedagang terhadap Riba dan Fatwa tentang Bunga Bank Konvensional di Langsa Aceh. Penelitian ini bertujuan untuk menganalisis dan menguji tingkat pengetahuan yang dimiliki oleh para pedagang di pasar tradisional Langsa terhadap konsep riba, alasan (faktor) mereka melakukan transaksi dengan bank konvensional, dan sikap para pedagang terhadap fatwa yang dikeluarkan oleh Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI). Sebanyak 117 responden telah dipilih sebagai sampel dari seluruh pedagang di Kota Langsa sebagai populasi yang tidak diketahui jumlahnya. Pengambilan sampel menerapkan teknik non probability sampling dengan metode purposive sampling. Hasilnya menunjukkan bahwa mayoritas responden memiliki pemahaman yang mendalam tentang konsep riba dan peran DSN-MUI sebagai dewan yang wajib menetapkan dan mengeluarkan fatwa dan perlu diikuti oleh masyarakat. Meskipun demikian responden tidak keberatan berinteraksi dengan bank konvensional dalam hal mendapatkan pembiayaan bisnis. Mereka percaya bahwa riba dilarang, namun mereka tidak keberatan meminjam sejumlah dana atau menyimpan uang mereka di bank konvensional, yang menerapkan sistem berbasis bunga. Lebih dari 31 responden (26,5%) merasa bahwa bunga tidak sama dengan riba, dan 50 responden (42,7%) mengatakan bahwa bank konvensional sangat membantu dalam mempromosikan bisnis. Peran yang lebih agresif diperlukan dari bank-bank Syariah untuk menjangkau semua lapisan masyarakat dan mengedukasi serta mempromosikan produk-produk perbankan berbasis syariah, terutama produk-produk pembiayaan.

oai:ojs.pkp.sfu.ca:article/6709 2022-12-12T15:40:02Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/6709 2022-12-12T15:40:02Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 9 No. 2 (2020); 138-163 Iswanto, Budi; Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Munadi, Munadi; Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Suriadi, Suriadi; Institut Agama Islam Sultan Muhammad Syafiuddin Sambas 2020-12-23 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/6709 value trade area Indonesia-Malaysia border economics Islamic en This article focuses on the study of local wisdom values of trade at the Indonesia-Malaysia border (in Perspective of Islamic Economics and Islamic teachings). The research location is in the community of Temajuk Sub-district which is directly adjacent to Malaysia. The trading activities undertaken by the Temajuk community have a local value that shows the relation with Islamic values, as well as the value of Islamic teachings. Local wisdom values of Temajuk Malay culture like Belalle ', Talangge ', Sikutuan, and Taware ' in a trading perspective are found in the indigenous ethnolinguistic Malay Temajuk. Ethnolinguistics is the value applied in Temajuk Malay customary as a form of communication which also has the value of Sharia trading. Ethnolinguistics above contains the value of Falah in trade, the form of Ethnolinguistics in trade communications is known by the Malay Community Temajuk and already being applied in the acceptance of trade, but the understanding of the values Contained in the indigenous Ethno linguistics  Malay Temajuk has not been known by the Temajuk Malay community, it is due to the interruption of the transfer of values between generations. So that the process of internalization of value needs to be conducted so that cultural functions as a manifestation of ideas that form the behavior of communities in trade can be implemented.========================================================================================================Menguak Nilai-nilai Kearifan Lokal dalam Perdagangan di Perbatasan Indonesia-Malaysia: Suatu Perspektif Ekonomi Islam. Artikel ini memfokuskan pada kajian Nilai-Nilai Kearifan Lokal Perdagangan Daerah Perbatasan Indonesia-Malaysia (Dalam perspektif Ekonomi dan Pendidikan Islam). Dengan mengambil lokasi penelitian pada masyarakat di Daerah Temajuk yang berbatasan langsung dengan Malaysia. Kegiatan perdagangan yang dilakukan masyarakat temajuk ternyata memiliki nilai lokal yang menunjukan keterkaitan nilai ajaran Islami, serta nilai pendidikan Islam. Nilai-nilai kearifan lokal budaya Melayu Temajuk seperti belalle’, talangge’, sikutuan, dan taware’ dalam perspektif perdagangan terdapat dalam etnolinguistik adat Melayu Temajuk. Etnolinguistik tersebut merupakan nilai yang diaplikasikan dalam adat Melayu Temajuk sebagai bentuk komunikasi. Dan memiliki nilai perdagangan syariah. Etnolinguistik di atas mengandung nilai falah dalam perdagangan, bentuk etnolinguistik dalam komunikasi perdagangan diketahui oleh masyarakat Melayu Temajuk dan telah diaplikasikan dalam transaksi perdagangan, namun pemahaman terhadap nilai-nilai yang terkandung dalam etnolinguistic adat Melayu Temajuk tersebut belum diketahui oleh masayarakat Melayu Temajuk disebabkan terputusnya transfer nilai antar generasi. Sehingga proses internalisasi nilai perlu dilakukan, agar fungsi budaya sebagai wujud ide dan gagasan yang membentuk prilaku masyarakat dalam perdagangan yang dapat diimplementasikan.

oai:ojs.pkp.sfu.ca:article/6875 2021-04-16T15:21:32Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%236875 2021-04-16T15:21:32Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 9 No. 1 (2020); 92-109 Eliza, Any; Universitas Islam Negeri Raden Intan Lampung Susanti, Vitria; Universitas Islam Negeri Raden Intan Lampung 2020-06-25 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%236875 Islamic Financial Literacy Sharia Bank Islamic Financial Sector Journal of Economic Literature en This article reports the findings of Islamic Financial Literacy for Sharia bankers in Bandar Lampung specifically in terms of Islamic financial products and what factors influencing it. The skill is needed to assist transactions, with a clear understanding and appreciation of the unique characteristics and features of Islamic Finance and its real economic value. As mentioned by the Financial Authority Service, one of the challenges that Sharia banking encounters are the inadequacy of capable and highly qualified human resources to support the development of sharia financial products and services. However, up to now there is a lack of studies about Islamic financial literacy in Indonesia, particularly for people who works on Islamic financial sectors. The objectives of this study are (i) to indicate the level of Islamic financial literacy among human resources of Sharia banks in Bandar Lampung, and (ii) to identify significant factors that influence Islamic financial literacy among the bankers. In terms of Islamic Financial Literacy rate, the result of the study is quite distinct from the existing research finding in that it shows that female bankers have higher Islamic Financial Literacy rate than their male counterpart. In addition, based on length of work and age cohort, the median groups also have higher Islamic financial literacy rate. While in terms of type of institution, bankers of Sharia banks exhibit advanced Islamic financial knowledge than Rural sharia banks’ staffs.  Using Factor Analysis, the study finding revealed the five factors determining Sharia banker’s Islamic financial literacy.========================================================================================================Literasi Keuangan Islam para Bankir Syariah di Bandar Lampung. Artikel ini menyajikan temuan pada studi yang mengidentifikasi faktor-faktor yang mempengaruhi Literasi Keuangan Islam untuk bankir Syariah di Bandar Lampung, khususnya dalam hal produk dan jasa keuangan Islam. Keahlian ini diperlukan untuk membantu transaksi, dengan pemahaman dan apresiasi yang jelas terhadap karakteristik dan fitur unik serta nilai ekonomi riil keuangan Islam. Sebagaimana disebutkan oleh Otoritas Jasa Keuangan bahwa salah satu tantangan yang dihadapi perbankan Syariah adalah tidak memadainya sumber daya manusia yang berkemampuan dan berkualifikasi tinggi untuk mendukung pengembangan produk dan layanan keuangan syariah. Namun, hingga saat ini hanya sedikit studi tentang literasi keuangan Islam di Indonesia, terutama bagi orang-orang yang bekerja di sektor keuangan Islam. Tujuan dari penelitian ini adalah (i) untuk menunjukkan tingkat literasi keuangan syariah sumberdaya manusia bank syariah di Bandar Lampung, dan (ii) untuk mengidentifikasi faktor-faktor signifikan yang mempengaruhi literasi keuangan syariah para banker tersebut. Dalam hal tingkat Literasi Keuangan Islam, hasil penelitian ini cukup berbeda dari temuan penelitian yang ada karena menunjukkan bahwa banker perempuan memiliki tingkat Literasi Keuangan Islam yang lebih tinggi daripada rekan pria mereka. Selain itu, berdasarkan lama bekerja dan kelompok usia, kelompok median juga memiliki tingkat melek finansial Islam yang lebih tinggi. Berdasarkan jenis institusi, bankir bank Syariah menunjukkan pengetahuan keuangan Islam yang lebih baik daripada staf BPRS. Dengan menggunakan Analisis Faktor, temuan penelitian ini mengungkapkan lima faktor yang menentukan literasi keuangan Islam bankir.

oai:ojs.pkp.sfu.ca:article/6882 2021-04-16T15:21:32Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%236882 2021-04-16T15:21:32Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 9 No. 1 (2020); 72-91 Mifrahi, Mustika Noor; Faculty of Business and Economics Universitas Islam Indonesia Tohirin, Achmad; Faculty of Business and Economics Universitas Islam Indonesia 2020-06-25 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/%236882 Islamic banking financing economic growth mediating analysis E2 P4 O40 en Some researchers have argued that the financial system has a vital role in economic growth. Islamic banking that has existed widely in many countries is expected to have a positive role in economic growth. This study aims to examine the impact of Islamic bank financing on economic growth in QISMUT countries. To compare with other full Islamic banking systems, Iran and Sudan also included in this study. By using annual panel data (2005-2015), this paper utilizes an approach to multiple mediating analysis models. The findings demonstrate that Islamic banking financing does not significantly impact economic growth directly. However, Islamic banking financing can possibly influence economic growth indirectly through investment and consumption spending.========================================================================================================Bagaimanakah Peran Perbankan Syariah dalam Pertumbuhan Ekonomi? Beberapa peneliti berpendapat bahwa system keuangan memiliki peran penting dalam pertumbuhan ekonomi. Perbankan Islam yang telah ada secara luas di banyak negara diduga memiliki peran positif dalam pertumbuhan ekonomi. Penelitian ini bertujuan untuk menguji peengaruh pembiayaan bank Islam pada pertumbuhan ekonomi di negara QISMUT. Iran dan Sudan dimasukkan dalam objek penelitian ini sebagai pembanding penggunaan sistem keuangan Islam. Menggunakan data panel tahun 2005-2015, penelitian ini menggunakan pendekatan analisis media dengan banyak faktor. Hasil penelitian menunjukkan bahwa pembiayaan bank Islam tidak dapat mempengaruhi pertumbuhan ekonomi secara langsung. Akan tetapi, Bank Islam dapat mempengaruhi pertumbuhan ekonomi secara tidak langsung, yaitu melaui investasi dan konsumsi.

oai:ojs.pkp.sfu.ca:article/7364 2022-12-12T15:40:02Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/7364 2022-12-12T15:40:02Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 9 No. 2 (2020); 184-205 Musa, Armiadi; Universitas Islam Negeri Ar-Raniry Banda Aceh 2020-12-23 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/7364 Accounting for Zakat Locally-Generated Revenue Baitul Mal Aceh en In Aceh, Indonesia, zakat is included as a locally-generated revenue (Pendapatan Asli Daerah – PAD) and it is managed by a government body called Baitul Mal. As a government institution, Baitul Mal is obligated to present financial statements according to Government Accounting Standards (Standar Akuntansi Pemerintah - SAP). This article reports the findings of the accounting treatment for zakat financial statements in Baitul Mal Aceh. Baitul Mal Aceh as the government zakat institution is annually required to disclose two different financial statements, both financial statements based on Government Accounting Standards (SAP) and based on a statement of financial accounting standards 109 (PSAK 109). Therefore, the purpose of this study is to investigate the compliance of Baitul Mal Aceh with SAP dan PSAK 109 in zakat financial reporting. This research is a descriptive study from the data obtained through field study. The results showed that Baitul Mal Aceh has implemented both SAP and PSAK 109 in presenting the financial statements regardless of some items that might not be in accordance with the standards. In financial statements based on SAP, a variance was found in the presentation of information related to the procurement of assets and the details of the depreciation. As for the financial statements based on PSAK 109, it has been presented from 2012 to 2017. From the available data, there are some differences in the disclosure compared to PSAK 109. Amil funds and non-halal funds were not disclosed in the balance sheet as well as there was no statement of changes in assets under management. Moreover, these financial statements were not presented in the last two years due to limited supporting facilities/devices and human resources.========================================================================================================Zakat sebagai Pendapatan Asli Daerah: Perlakuan Akuntansinya pada Baitul Mal Aceh. Di Aceh, Indonesia, zakat dimasukkan sebagai salah satu Pendapatan Asli Daerah (PAD) yang dikelola oleh sebuah institusi pemerintah yang disebut Baitul Mal. Sebagai badan pemerintah, Baitul Mal diwajibkan untuk membuat laporan keuangannya sesuai dengan Standar Akuntansi Pemerintah (SAP). Artikel ini menyajikan temuan dari perlakuan akuntansi pada laporan keuangan zakat di Baitul Mal Aceh. Baitul Mal Aceh sebagai lembaga amil zakat pemerintah diwajibkan menyajikan dua laporan keuangan yang berbeda setiap tahunnya, yaitu laporan keuangan menurut Standar Akuntansi Pemerintahan (SAP) dan menurut Pernyataan Standar Akuntasi Keuangan Nomor 109 (PSAK 109). Untuk itu, tujuan dari penelitian ini adalah untuk menginvestigasi kepatuhan Baitul Mal Aceh dengan SAP dan PSAK 109 dalam penyajian laporan keuangan zakat. Penelitian ini adalah studi deskriptif berdasarkan data yang diperoleh dari studi lapangan. Hasil penelitian menunjukkan bahwa Baitul Mal Aceh telah menerapkan sistem pelaporan sesuai dengan kedua standar yang dimaksud meskipun masih terdapat beberapa item yang tidak sesuai. Pada pelaporan keuangan menurut SAP, masih ditemukan ketidaksesuaian dalam penyajian informasi terkait pengadaan aset dan rincian penyusutannya. Adapun untuk laporan keuangan dengan PSAK 109, Baitul Mal Aceh sudah pernah menyajikannya dari tahun 2012-2017. Dari data yang tersedia, terdapat beberapa ketidaksesuaian penyajian laporan keuangan dengan PSAK 109. Dana amil dan dana non-halal tidak disajikan dalam laporan posisi keuangan serta tidak ada laporan perubahan aset kelolaan. Bahkan dalam dua tahun terakhir, tidak ada penyajian laporan keuangan ini dikarenakan keterbatasan sarana/perangkat pendukung dan sumber daya manusia yang tersedia.

oai:ojs.pkp.sfu.ca:article/7582 2022-12-12T15:45:37Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/7582 2022-12-12T15:45:37Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 10 No. 1 (2021); 41-60 Ajuna, Luqmanul Hakiem; IAIN Sultan Amai Gorontalo Amri, Muhammad; IAIN Ternate 2021-07-01 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/7582 Women Workers Bentor Drivers Covid-19 Islamic Perspective Journal of Economic Literature en The objective of this research is to examine and reveal the impact of the adoption of Large-Scale Social Restrictions (Pembatasan Sosial Berskala Besar - PSBB) in Gorontalo province on the roles of women working as drivers of pedicab motorcycle (Becak Motor – Bentor) in addition to being a housewife. This study is qualitative research that gathered data through interviews with the drivers and related parties. Data were analyzed using a phenomenological approach with a thematic study of the Qur'an and Hadith. The results revealed that the family's economic needs became the main reason for women choosing to be Bentor drivers. The implementation of working hours and quantity controls, as well as the prevalence of staying at home, had decreased their income; however, their household duties were still performed, despite the worst economic conditions. Another fact is that the implementation of PSBB has succeeded in decreasing the introductory reproduction rate (R0) of the transmission of Covid-19. In addition, the Qur'an and Hadith allow women who want to work outside their houses but still follow religious instructions always to protect themselves and their dignity and not to ignore their household duties.==================================================================================================ABSTRAK – Pekerja Perempuan dan Peran Ekonomi Mereka pada Masa Covid-19 Ditinjau dari Perspektif Islam: Kajian pada Supir Bentor di Gorontalo, Indonesia. Penelitian ini bertujuan menganalisa dampak penerapan Pembatasan Sosisal Berskala Besar (PSBB) di Provinsi Gorontalo terhadap peran ganda perempuan berprofesi sebagai supir bentor selain sebagai ibu rumah tangga. Kajian ini merupakan penelitian kualitatif yang mengumpulkan data dari wawancara para supir bentor tersebut dan pihak-pihak terkait lainnya. Data dianalisis dengan pendekatan fenomenologi ditambah dengan kajian Tematik Alqur’an dan Hadis dalam menyusun bahasannya. Hasil penelitian menunjukkan bahwa alasan utama perempuan memilih berperan ganda adalah tuntutan ekonomi keluarga. Pemberlakuan aturan jam dan volume operasi serta adanya himbauan stay at home telah menurunkan pendapatan mereka, sementara tugas rumah tangganya berjalan normal meski kondisi ekonomi berada diposisi terburuk. Fakta lain adalah penerapan PSBB berhasil menurunkan tren angka reproduksi dasar (R0) penularan Covid-19. Sementara Alqur’an dan Hadis tidak melarang perempuan yang hendak bekerja di luar rumah namun dengan tetap mengikuti petunjuk agama untuk senantiasa menjaga diri dan kehormatan serta tidak menyia-nyiakan urusan rumah tangganya.

oai:ojs.pkp.sfu.ca:article/7595 2022-12-12T15:40:02Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/7595 2022-12-12T15:40:02Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 9 No. 2 (2020); 110-137 Saputra, Mulia; Universitas Syiah Kuala Arfan, Muhammad; Universitas Syiah Kuala Zahara, Neni; Universitas Syiah Kuala 2020-12-23 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/7595 Efficiency Conventional Life Insurance Sharia Life Insurance Data Envelopment Analysis en This study aims to analyze and compare the efficiency between conventional life insurance companies and Islamic life insurance companies in Indonesia over the period of 2014-2018. The sample of this study was taken from 10 conventional life insurance companies and 10 shariah life insurance companies that were selected based on the purposive sampling technique. Measurement of efficiency in this study was conducted using the method of data envelopment analysis (DEA) based on Bankers-Charnes-Cooper (BCC) and Charnes-Cooper-Rhodes (CCR) models of the value-added approach. This was followed by testing the hypothesis using a different Mann-Whitney U-test. Input variables used are assets, capital, general and administrative costs, and commission expenses. Meanwhile, the output variables are premiums and investment income. The results showed that conventional life insurance companies are more efficient than Islamic life insurance companies based on the BCC and CCR models. Furthermore, the results of different tests using the Mann-Whitney U-test showed an insignificant difference in efficiency between conventional life insurance companies and Islamic life insurance companies during the study period. The results of the comparison of the average efficiency value with the DEA method indicated that the efficiency level of a conventional life insurance company was better than a shariah life insurance company.========================================================================================================Studi Perbandingan Efisiensi antara Asuransi Jiwa Konvensional dengan Syariah Menggunakan Data Envelopment Analysis. Penelitian ini bertujuan untuk menganalisis perbandingan efisiensi perusahaan asuransi jiwa konvensional dengan perusahaan asuransi jiwa syariah di indonesia pada periode 2014-2018. Sampel penelitian ini adalah 10 perusahaan asuransi jiwa konvensional dan 10 perusahaan asuransi jiwa syariah yang dipilih berdasarkan teknik purposive sampling. Pengukuran efisiensi dalam penelitian ini menggunakan metode data envelopment analysis (DEA) dengan model BCC dan CCR berdasarkan pendekatan nilai tambah. dilanjutkan dengan melakukan uji hipotesis menggunakan uji beda mann-whitney u-test. Variabel input yang digunakan adalah aset. modal. biaya administrasi dan umum. dan beban komisi. Sedangkan variabel outputnya adalah premi dan pendapatan investasi. Hasil penelitian menunjukkan bahwa perusahaan asuransi jiwa konvensional lebih efisien dibandingkan perusahaan asuransi jiwa syariah berdasarkan pengukuran dengan model BCC maupun model CCR. Selanjutnya hasil uji beda menggunakan uji mann-whitney u- test menunjukkan bahwa tidak terdapat perbedaan efisiensi yang signifikan antara perusahaan asuransi jiwa konvensional dan perusahaan asuransi jiwa syariah selama periode penelitian ini. Hasil perbandingan nilai efisiensi rata-rata dengan metode DEA menunjukkan bahwa tingkat efisiensi perusahaan asuransi jiwa konvensional lebih baik daripada perusahaan asuransi jiwa syariah.

oai:ojs.pkp.sfu.ca:article/7887 2022-12-12T15:40:02Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/7887 2022-12-12T15:40:02Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 9 No. 2 (2020); 227-244 Amaroh, Siti; Institut Agama Islam Negeri Kudus 2020-12-23 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/7887 Market Reaction Event Study Market Efficiency COVID-19 Jakarta Islamic Index en The COVID-19 outbreak has become a global problem affecting human life entirely. This paper provides evidence of the market reaction to Jokowi’s announcement regarding the first patient of COVID-19 in Indonesia on March 2, 2020. This research is an event study that looks at whether or not there is a difference in average abnormal returns of 'go public' companies registered on The Jakarta Islamic Index (JII) 70 both before and after the announcement. The observations were made 9 days before the announcement and 9 days after the announcement. Based on descriptive data, the average stock returns of JII 70 fluctuated which increased on the first day after the announcement but decreased sharply after the fifth day of the announcement. The test showed that the average abnormal returns are negative both before and after the announcement. The paired sample t-test provided evidence that there is a difference in the average abnormal return during the testing period between before and after the announcement. The market reacted negatively to the announcement indicated by negative average abnormal return and support a semi-strong market hypothesis.========================================================================================================Wabah Covid-19 dan Reaksi Pasar Modal: Bukti dari Jakarta Islamic Index 70. Wabah COVID-19 telah menjadi masalah global yang mempengaruhi kehidupan manusia sepenuhnya. Paper ini memberikan bukti reaksi pasar terhadap pengumuman Presiden Jokowi mengenai pasien perta COVID-19 di Indonesia pada 2 Maret 2020. Penelitian ini merupakan studi peristiwa yang melihat apakah terdapat perbedaan rata-rata abnormal return perusahaan go public yang terdaftar di Jakarta Islamic Index (JII) 70 baik sebelum maupun sesudah pengumuman. Pengamatan dilakukan 9 hari sebelum pengumuman dan 9 hari sesudah pengumuman. Berdasarkan data deskriptif, rata-rata return saham JII 70 mengalami fluktuasi yang meningkat pada hari pertama setelah pengumuman namun menurun tajam pada hari kelima setelah pengumuman. Hasil pengujian menunjukkan bahwa rata-rata abnormal return bernilai negatif baik sebelum maupun sesudah pengumuman. Uji-t sampel berpasangan memberikan bukti bahwa terdapat perbedaan rata-rata abnormal return selama periode pengujian antara sebelum dan sesudah pengumuman. Pasar bereaksi negatif terhadap pengumuman yang ditunjukkan oleh rata-rata abnormal return negatif dan mendukung hipotesis pasar semi-kuat.

oai:ojs.pkp.sfu.ca:article/7989 2022-12-12T15:40:02Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/7989 2022-12-12T15:40:02Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 9 No. 2 (2020); 206-226 Nurlaela, Nunung; Sekolah Tinggi Ekonomi Islam Hamfara Yogyakarta Luthfiyana, Muthi; Sekolah Tinggi Ekonomi Islam Hamfara Yogyakarta Sulastri, Andini; Sekolah Tinggi Ekonomi Islam Hamfara Yogyakarta Wahyunita, Evy Sulvy; Sekolah Tinggi Ekonomi Islam Hamfara Yogyakarta 2020-12-23 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/7989 DSN-MUI Fintech Muamalah Fatwa Islamic Financial Institutions journal of economic literature en The tendency of the community towards halal products is currently increasing, not only related to objects/goods but also related to muamalah/interactions. The development of the latest fintech applications needs to be examined and detailed again, to be linked with related sharia law. In addition to examining legal status, an interesting thing to develop is how to formulate a fintech application that is following the Islamic economic perspective. Therefore, it is crucial to always review the National Sharia Board – Indonesian Council of Ulama (Dewan Syariah Nasional – Majelis Ulama Indonesia – DSN-MUI)’s fatwa related to fintech applications in Islamic financial institutions (LKS). The results of this study will be used as input for DSN-MUI to formulate policies and fatwas that is issued. This research is a qualitative type. The research subjects are; (1) Sharia Cards, (2) Sharia Charge Cards, (3) Transfers and Collections, (4) Payment Services, and (5) Sharia Electronic Money. There are differences in the bases for determining the contract of each of these products between Islamic countries. The results of this study indicate that: (1) the sharia card product is more appropriate to use the hawalah contract than the kafalah contract, and it is necessary to fix fines due to maturity, monthly fees that are not related to the amount of debt, and to write off merchant fees; (2) Sharia Charge Card products should use a hawalah contract rather than a kafalah contract and need to eliminate fines due to late payment; (3) the use of the wakalah contract on transfer and collection products is correct; (4) payment service products that use a wakalah and ijarah contract should be sufficient to use one of the two; and (5) electronic money can function as money, with transactions using the hawalah principle, as well as debit cards (wadi'ah principles). So, four improvements are proposed to the DSN-MUI fatwas related to the fintech application.========================================================================================================Tinjauan Terhadap Fatwa Terkait Penerapan Fintech pada Lembaga Keuangan Syariah di Indonesia. Kecenderungan masyarakat terhadap produk-produk halal saat ini semakin meningkat, tidak hanya terkait dengan benda/barang namun juga terkait muamalah/interaksi. Perkembangan aplikasi fintech terbaru perlu dicermati dan didetailkan lagi, untuk dikaitkan dengan hukum syariat terkait. Selain pencermatan status hukum, hal yang menarik untuk dikembangkan adalah bagaimana merumuskan aplikasi fintech yang sesuai dengan pandangan ekonomi Islam. Oleh karena itu sangat perlu untuk selalu meninjau fatwa DSN-MUI terkait aplikasi fintech pada lembaga keuangan syariah (LKS). Hasil kajian ini akan menjadi masukan bagi DSN-MUI untuk merumuskan kebijakan-kebijakan dan fatwa-fatwa yang dikeluarkannya. Penelitian ini berjenis kualitatif. Subjek penelitiannya adalah: (1) Syariah Card, (2) Syariah Charge Card, (3) Transfer dan Inkaso, (4) Jasa Pembayaran, dan (5) Uang Elektronik Syariah. Terdapat perbedaan dasar-dasar penentuan akad dari setiap produk tersebut di antara negeri-negeri Islam. Hasil penelitian ini menunjukkan bahwa: (1) produk syariah card lebih tepat menggunakan akad hawalah dibandingkan dengan akad kafalah, serta perlu membenahi denda akibat jatuh tempo, monthly fee yang  tidak dikaitkan dengan jumlah utang, dan menghapus merchant fee; (2) produk Syariah Charge Card sebaiknya menggunakan akad hawalah dibandingkan dengan akad kafalah serta perlu menghilangkan denda akibat keterlambatan pelunasan; (3) penggunaan akad wakalah pada produk transfer dan inkaso sudah tepat; (4) produk jasa pembayaran yang menggunakan akad wakalah dan ijarah seharusnya cukup menggunakan salah satu dari keduanya; dan (5) uang elektronik dapat berfungsi sebagaimana uang, dengan transaksi menggunakan prinsip hawalah, sebagaimana kartu debit (prinsip wadi’ah). Jadi, diusulkan empat perbaikan atas fatwa–fatwa DSN-MUI terkait aplikasi fintech.

oai:ojs.pkp.sfu.ca:article/8104 2022-12-12T15:45:37Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/8104 2022-12-12T15:45:37Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 10 No. 1 (2021); 138-154 Safitri, Julia; Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta Rahmati, Arinal; STIS Ummul Ayman, Pidie Jaya Jayadi, Jayadi; Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta Affandi, Muhamad Arief; University of Trisakti Ministry of Home Affairs, Republic of Indonesia 2021-07-01 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/8104 Islamic Banking Commercial Loan Theory Liquidity Noan Performing Financing. en This study is driven by the inconsistent findings of previous research on assessing the determinants of banks' performance. In addition, financing risk has been indicated as a significant variable in mediating the related research but failed to incorporate in previous research. Therefore, this study aims to assess the role of liquidity and Capital Adequacy Ratio (CAR) on Islamic bank's performance in Indonesia using financing risk as a mediator. Data were collected from 14 samples operating in Indonesia in the period 2013-2019. They were then analyzed using Partial Least Squares – Structural Equation Modelling (PLS-SEM) with Warp PLS 7.0 as a tool of analysis. The results show that variable liquidity (FDR) significantly influences Bank Performance mediated by Financing Risk (NPF). Meanwhile, variable CAR shows no significant influence on Bank Performance even when it was mediated by the Financing Risk variable (NPF). This finding implies that providing short-term financing is more profitable for an Islamic bank than a longer one. This finding is in line with the Commercial Loan Theory, which states that it is better to provide loans in the short term to minimize the possibility of defaults that will impact the bank's performance.==================================================================================================ABSTRAK – Apakah Likuiditas dan Rasio Kecukupan Modal mempengaruhi Kinerja Bank Syariah di Indonesia? Suatu Analisis menggunakan Risiko Pembiayaan sebagai Mediator. Penelitian ini didorong oleh tidak konsistennya temuan penelitian sebelumnya dalam menilai determinan kinerja bank. Selain itu, risiko pembiayaan telah terindikasi sebagai variabel yang signifikan dalam memediasi pengaruh beberapa variabel penilaian kinerja bank syariah, tetapi tidak diakomodir dalam penelitian-penelitian sebelumnya. Oleh karena itu, penelitian ini bertujuan untuk menilai peran variabel likuiditas dan CAR terhadap kinerja bank syariah di Indonesia dengan menggunakan risiko pembiayaan sebagai mediator. Data penelitian dikumpulkan dari 14 bank syariah yang beroperasi di Indonesia. Analisis data dilakukan dengan menggunakan PLS-SEM dengan WarpPLS 7.0. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh terhadap kinerja bank bank syariah dengan dimediasi oleh risiko pembiayaan (NPF). Sedangkan variabel CAR tidak menunjukkan pengaruh yang signifikan terhadap kinerja bank syariah walaupun dimediasi oleh NPF. Penelitian mempunyai implikasi bahwa memberikan pembiayaan jangka pendek lebih menguntung bagi bank syariah dari pada pembiayaan jangka panjang. Hal ini sejalan dengan Commercial Loan Theory yang menyebutkan bahwa memberikan pinjaman dalam jangka pendek lebih menguntungkan karena dapat meminimalisir terjadinya wanprestasi yang berdampak pada peningkatan kinerja bank.

oai:ojs.pkp.sfu.ca:article/8250 2022-12-12T15:40:02Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/8250 2022-12-12T15:40:02Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 9 No. 2 (2020); 245-264 Afriwanda, Afriwanda; Universitas Syiah Kuala Syahnur, Sofyan; Universitas Syiah Kuala Gunawan, Eddy; Universitas Syiah Kuala 2020-12-23 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/8250 Halal Tourism Community Economy Multiplier Effect Tsunami Aceh Museum PLTD Floating Ship en This study aims to measure and analyze the application of the halal concept in tourism attractions of the Tsunami Aceh Museum and the PLTD Floating Ship (Kapal Apung PLTD) sites in the Banda City, Indonesia. It also attempts to assess the contributions of halal tourism to the economy, measured by income multiplier effects. Of 1,243 halal tourism visitors, entrepreneurs surrounding the halal objects, and employees in the halal tourism sites, 93 of them were selected as the sample of the study using the proportionate stratified random sampling technique. Observation, interviews, and questionnaires were used to gather the primary data. Majority of the respondents perceived that the tourist attractions of the Tsunami Aceh Museum and the PLTD Floating Ship had implemented the halal tourism concept. The study also found that those halal tourism objects have contributed to the enhancement of the community's economic development, indicated by the Keynesian Local Income Multiplier and Ratio Income Multiplier of greater than one. To further enhance the community income surrounding the halal tourism objects, the halal tourism facilities should be well-equipped and ensured a conducive surrounding environment.========================================================================================================Bagaimana Kontribusi Pariwisata Halal terhadap Perekonomian Masyarakat? Kajian pada Museum Tsunami dan PLTD Apung Banda Aceh, Indonesia. Penelitian ini bertujuan untuk mengukur dan menganalisis penerapan konsep halal pada objek wisata Museum Tsunami Aceh dan situs Kapal Apung PLTD (Kapal Apung PLTD) di Kota Banda, Indonesia. Penelitian ini juga mencoba untuk menilai kontribusi pariwisata halal bagi perekonomian, diukur dengan efek pengganda pendapatan. Dari 1.243 pengunjung wisata halal, pengusaha di sekitar objek wisata halal, dan tenaga kerja di lokasi wisata halal tersebut, 93 orang di antaranya dipilih sebagai sampel penelitian dengan menggunakan teknik proportate stratified random sampling. Pengamatan, wawancara, dan kuesioner digunakan untuk mengumpulkan data primer. Mayoritas responden menilai tempat wisata Museum Tsunami Aceh dan Kapal Apung PLTD sudah menerapkan konsep wisata halal. Hasil penelitian juga menemukan bahwa obyek wisata halal tersebut telah memberikan kontribusi terhadap peningkatan pembangunan ekonomi masyarakat yang ditunjukkan dengan Keynesian Local Income Multiplier dan Ratio Income Multiplier lebih besar dari satu. Untuk lebih meningkatkan pendapatan masyarakat sekitar obyek wisata halal, maka sarana wisata halal harus dilengkapi dengan baik dan terjaminnya lingkungan sekitar yang kondusif.

oai:ojs.pkp.sfu.ca:article/8337 2022-12-12T15:45:37Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/8337 2022-12-12T15:45:37Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 10 No. 1 (2021); 24-40 Budiman, Iskandar; Institut Agama Islam Negeri Langsa 2021-07-01 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/8337 Sharia Banking Aceh Province Covid-19 Pandemic. en Based on Aceh Qanun (sharia law) No.11 of 2018 concerning Islamic Financial Institutions, it is required to carry out financial activities based on sharia principles. The decline of the global economy during the Covid-19 outbreak did not dampen the Aceh Government, which declared itself a special province practicing sharia values. Apart from aiming to make a purely Sharia-based region, the conversion of conventional banks to sharia banks is also to stabilize the economy. This study aims to analyze (1) the growth conditions of Islamic banking in Indonesia, (2) the legalization of the Aceh Government Qanun in determining financial institutions operating in Aceh, and (3) the resilience of Islamic banking in facing the global economic downturn during the Covid-19 pandemic. The analysis method used is literature and regulation review. The conclusion that the decentralization system implemented by the Indonesian Government in Islamic banking has not been able to maximize the growth of Islamic banking in Indonesia. Aceh Province, the only province in Indonesia that implements Sharia Law through special autonomy, has its own economic system. The Aceh government issued a Qanun, which obliged economic activities based on sharia principles. Based on Qanun No. 11 of 2018, the operation of Banks in Aceh must be in accord with Sharia. Therefore, entering 2020, the Islamic economy has been running almost perfectly in Aceh by changing conventional banking operations into Islamic banking. Furthermore, Islamic banking in Indonesia can still maintain stable growth when the Indonesian economy slides sharply in the second quarter of 2020 to minus 5.32 percent. This fact proves that increasing the growth of Islamic banking is an important thing to do. The Government should be serious and more consistent in maintaining economic stability and achieving the purposes (maqashid) of Sharia in human life.========================================================================================================ABSTRAK – Konversi Bank Konvensional Menjadi Bank Syariah di Aceh: Upaya Menjaga Stabilitas Perekonomian dalam Wabah Covid-19. Qanun (undang-undang syariat (Islam)) Aceh No 11 Tahun 2018 tentang Lembaga Keuangan Syariah, secara tegas telah mewajibkan lembaga keuangan yang beroperasi di Aceh untuk melaksanakan kegiatannya berdasarkan prinsip syariah. Penurunan ekonomi global di masa pandemi covid-19 tidak menyurutkan langkah Pemerintah Aceh dalam mengimplementasikan kebijakan mensyariahkan seluruh lembaga dan institusi yang berada di Aceh. Walaupun berada di dalam sebuah negara yang tidak menganut paham syariah, Provinsi Aceh telah menyatakan dirinya sebagai sebuah wilayah berkedaulatan syariah Islam. Selain bertujuan untuk menjadikan wilayah yang murni berbasis syariah Islam, konversi bank konvesional menjadi syariah juga bertujuan untuk menstabilkan perekonomian. Penelitian ini bertujuan untuk menganalisis (1) kondisi pertumbuhan perbankan syariah di Indonesia, (2) legalisasi Qanun Pemerintah Aceh dalam menentukan lembaga keuangan yang beroperasi di Aceh, dan (3) ketahanan  perbankan syariah dalam menghadapi penurunan perekonomian global di masa pandemi Covid-19. Studi ini menggunakan metode kajian literatur dan analisis regulasi yang menghasilkan kesimpulan yaitu sistem desentralisasi yang dilakukan Pemerintah Indonesia pada perbankan syariah belum dapat memaksimalkan pertumbuhan perbankan syariah di Indonesia. Provinsi Aceh sebagai satu-satunya provinsi di Indonesia yang menjalankan Syariat Islam melalui otonomi khusus mempunyai sistem perekonomian tersendiri. Pemerintah Aceh mengeluarkan qanun yang mewajibkan seluruh kegiatan perekonomian harus berlandaskan prinsip syariah. Berdasarkan Qanun No. 11 Tahun 2018, setiap perbankan yang beroperasi di Aceh haruslah berbentuk syariah. Oleh sebab itu memasuki tahun 2020, perekonomian Islam hampir sempurna telah berjalan di Aceh salah satunya dengan berubahnya operasional perbankan konvensional menjadi perbankan syariah di Provinsi Aceh. Selanjutnya, Perbankan syariah di Indonesia masih mampu menjaga kestabilan pertumbuhannya di saat perekonomian Indonesia meluncur tajam di kuartal II 2020 hingga minus 5,32 persen. Hal ini membuktikan bahwa meningkatkan pertumbuhan perbankan syariah merupakan hal yang penting dilaksanakan, memerlukan keseriusan dan konsistensi terus menerus dari pemerintah demi menjaga kestabilan ekonomi makro dan akan tercapai maqashid syariah pada semua lini kehidupan.

oai:ojs.pkp.sfu.ca:article/8603 2022-12-12T15:48:02Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/8603 2022-12-12T15:48:02Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 11 No. 1 (2022); 1-19 Harahap, Isnaini; Universitas Islam Negeri Sumatera Utara Medan Tambunan, Khairina; Universitas Islam Negeri Sumatera Utara Medan 2022-06-30 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/8603 GDP Indonesia monetary policy Bank Indonesia Certificate Bank Indonesia Sharia Certificate en As a developing nation, Indonesia uses Gross Domestic Product (GDP) as a measure of economic expansion. To maintain a high GDP, however, it is necessary to address a number of issues, including inflation, interest rates, and exchange rates. In an effort to resolve the issues, monetary operations, including the use of the Bank Indonesia Certificate (Sertifikat Bank Indonesia - SBI) and the Bank Indonesia Sharia Certificate (Sertifikat Bank Indonesia Syariah - SBIS) instruments, were carried out. These instruments should theoretically provide a positive effect on the economy. This study aims to determine the impact of the SBI and SBIS instruments on the economy of Indonesia. Data were obtained in a time series format from the Statistics Indonesia (Badan Pusat Statistik - BPS) and Bank Indonesia websites. It was interpolated on a monthly basis and analyzed using the VAR VECM method to determine short-term and long-term effects. The findings show that the SBIS variable has a significant impact on economic growth, whereas the SBI has no effect on the Indonesian economy. This result suggests that the Indonesian monetary authorities should consider using SBIS as a tool to support economic growth rather than SBI.==========================================================================================================ABSTRAK – Pengaruh SBI dan SBIS Sebagai Instrumen Moneter terhadap Ekonomi Indonesia. Indonesia sebagai negara berkembang menjadikan Produk Domestik Bruto (PDB) sebagai indikator pertumbuhan ekonomi. Namun untuk mempertahankan PDB yang tinggi, terdapat beberapa masalah diantaranya inflasi, suku bunga maupun nilai tukar. Untuk mengatasi persoalan tersebut secara moneter, dilakukan operasi moneter diantaranya dengan menggunakan instrument SBI dan SBI. Secara teoritis, kedua instrument harus memberikan dampak positif terhadap pertumbuhan ekonomi. Karenanya penelitian ini bertujuan untuk mengetahui dampak instrument SBI dan SBIS terhadap perekonomian Indonesia. Data penelitian dikumpulkan dalam bentuk time series dari situs BPS dan BI. Data tersebut diinterpolasi secara bulanan dan dianalisis dengan metode VAR VECM untuk menemukan dampak SBI dan SBIS pada periode jangka pendek dan jangka panjang. Hasil penelitian menunjukkan adanya dampak yang signifikan variabel SBIS terhadap pertumbuhan ekonomi, sementara SBI tidak berdampak signifikan terhadap perekonomian Indonesia. Implikasi temuan ini adalah otoritas moneter harus lebih mempertimbangkan SBIS dibandingkan SBI sebagai instrumen operasi moneter guna mendukung pertumbuhan ekonomi.

oai:ojs.pkp.sfu.ca:article/9098 2022-12-12T15:47:15Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/9098 2022-12-12T15:47:15Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 10 No. 2 (2021); 249-274 Hendra, Grandis Imama; Institut Agama Islam Tazkia, Bogor UIN Maulana Malik Ibrahim, Malang 2021-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/9098 Financial Stability Investment Capital Structure Insurance premiums good corporate governance Islamic Insurance en Islamic insurance is an Islamic financial service that guarantees a participant's life, health, education, asset, and business. Some of them experienced a decline in their financial stability. This study aims to analyze the determinants of financial stability of Islamic insurance companies registered at the Indonesian Financial Services Authority (OJK) from 2014 to 2018. Thirty-eight data observations were acquired from eight full-fledged Islamic insurance businesses' financial reporting, analyzed using panel data regression. The dependent variable is financial stability, whilst investment, capital structure, insurance premiums, independent board of commissioners, sharia supervisory board, board of directors, and institutional ownership are the independent variables. The results show that financial stability is significantly affected by investment, insurance premiums, independent boards, and institutional ownership. The capital structure, sharia supervisory board, and board of directors do not affect the financial stability. Increasing the number of participant contributions and strategic investments should be a concern of Islamic insurance managers. The role of an independent board and Institutional owners supervisory could strengthen the financial stability of Islamic Insurance. Research on Financial stability is supporting the development of Islamic insurance companies.==================================================================================================== ABSTRAK – Determinan Stabilitas Keuangan Perusahaan Asuransi Syariah yang Terdaftar pada Otoritas Jasa Keuangan. Asuransi syariah adalah salah satu jasa keuangan Syariah untuk menjamin jiwa, kesehatan, pendidikan, aset dan bisnis. Beberapa perusahaan tersebut mengalami penurunan stabilitas keuangannya. Penelitian ini bertujuan untuk menganalisis determinan stabilitas keuangan perusahaan asuransi syariah yang terdaftar pada Otoritas Jasa Keuangan (OJK). Sebanyak 38 observasi diperoleh dari laporan keuangan 8 perusahaan asuransi syariah periode 2014-2018. Analisis dilakukan menggunakan regresi data panel. Variabel yang dipilih dalam penelitian ini adalah stabilitas keuangan sebagai variabel dependen, investasi, struktur modal, premi asuransi, dewan komisaris independen, dewan pengawas syariah, dewan direksi dan kepemilikan saham institusi. Hasil penelitian menunjukkan bahwa variabel investasi, premi asuransi, dewan komisaris independen dan kepemilikan saham institusi berpengaruh terhadap stabilitas keuangan perusahaan asuransi. Variabel struktur modal, dewan pengawas syariah dan dewan direksi tidak berpengaruh terhadap stabilitas keuangan. Peningkatan jumlah iuran peserta dan investasi strategis harus menjadi perhatian pengelola asuransi syariah. peran dewan independen dan pengawasan pemilik institusi dapat memperkuat stabilitas keuangan asuransi syariah. Penelitian stabilitas keuangan pada perusahaan asuransi memberikan dukungan terhadap pengembangan perusahaan asuransi syariah.

oai:ojs.pkp.sfu.ca:article/9164 2022-12-12T15:47:15Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/9164 2022-12-12T15:47:15Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 10 No. 2 (2021); 193-207 Kismawadi, Early Ridho; Institut Agama Islam Negeri Langsa Hamid, Abdul; Institut Agama Islam Negeri Langsa Rasydah, Rasydah; Institut Agama Islam Negeri Langsa Rafida, Aigatama; Institut Agama Islam Negeri Langsa 2021-12-31 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/9164 Financial Performance Islamic Bank Financial Ratio ROA CAR NPF BOPO en This study aims to determine the effect of the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Operational Efficiency Ratio (OER) at Islamic Commercial Banks in Indonesia for the 2010-2019 period. The test was carried out using panel data regression with the Random Effect Model (REM) model, tested using the t-test and f test with a significance of 5%. Based on the results of the t-test, partially, OER has a negative and significant effect on Return on Assets (ROA), whilst NPF and CAR do not significantly affect ROA. Moreover, the results of the F-test show that CAR, NPF, and OER simultaneously affect ROA. The results of this study indicate that to maximize the financial performance of Islamic banking in Indonesia, the Islamic banks must pay attention to the OER variable.==========================================================================================================ABSTRACT - Determinan Apa yang Mempengaruhi Kinerja Keuangan Bank Syariah di Indonesia? Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), dan Beban Operasional terhadap Pendapatan Operasional (BOPO) pada Bank Umum Syariah di Indonesia periode 2010-2019. Pengujian dilakukan menggunakan regresi data panel dengan model Random Effect Model (REM) yang pengujiannya menggunakan uji t dan uji f dengan signifikansi yaitu 5%. Berdasarkan hasil uji t, secara parsial BOPO berpengaruh negatif dan signifikan terhadap Return on Asset (ROA), sedangkan variabel NPF dan CAR tidak memiliki pengaruh yang signifikan terhadap ROA. Selanjutnya, hasil uji F menunjukkan bahwa CAR, NPF, dan BOPO secara simultan berpengaruh terhadap ROA. Hasil penelitian ini memberikan rekomendasi kepada Bank Syariah di Indonesia agar memberikan perhatian yang lebih serius terhadap variabel BOPO jika ingin memaksimalkan kinerja keuangannya..

oai:ojs.pkp.sfu.ca:article/9260 2022-12-12T15:45:37Z Share:ART

v2 https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/9260 2022-12-12T15:45:37Z Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry Vol. 10 No. 1 (2021); 124-137 Rusyana, Ayi Yunus; UIN Sunan Gunung Djati Bandung Witro, Doli; UIN Sunan Gunung Djati Bandung 2021-07-01 SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work url:https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/9260 Al-Mawardi Economic Thought Educator Salaries en Al-Mawardi is one of the great thinkers of Islam in the Middle Ages. He believes that to achieve prosperity in a country, the human mind has an integral role in improving people's welfare and carrying out economic and religious activities. Every government endeavor is expected to align toward specific goals and objectives, particularly in financing education. It is the state that governs the educators' rights and also ensures that educators carry out their teaching obligations. Educators must prioritize student learning and achievement goals. This paper discusses al-Mawardi's economic thinking and focuses on the role of educator's salary. This paper aims to encourage educators that teaching is not just only a job but also has ramifications in the afterlife. Research for this article used a blend of qualitative interviews, as well as contemporary literature review. The data is presented in a narrative-descriptive manner and was analyzed using the Miles and Huberman data reduction method. The results show that, according to al-Mawardi, the state must provide substantial support for education which includes: the provision of adequate educational facilities and a commensurate salary for educators—even utilizing natural resources or other creative methods to pay educators' salaries.================================================================================================== ABSTRAK – Pemikiran Ekonomi Al-Mawardi: Analisis terhadap Gaji Pendidik. Al-Mawardi merupakan salah satu pemikir besar Islam yang hidup di abad pertengahan. Dia melihat agar tercapainya kesejahteraan dalam suatu negara, akal manusia memiliki peran yang urgen sehingga dapat meningkatkan kesejahteraan masyarakat, menjalankan kegiatan ekonomi dan agama. Setiap implementasi yang dilakukan pemerintah diharapkan sesuai dengan sasaran dan tujuan. Khusus dalam pembiayaan pendidikan, bukan hanya negara yang harus memberikan hak pendidik, tetapi pendidik juga harus menjalankan kewajiban sebagai pengajar. Bukan hanya agar kewajibannya terlaksana, namun pendidik harus mengutamakan apakah murid mendapatkan ilmu atau tidak. Tulisan ini membahas mengenai pemikiran ekonomi al-Mawardi yang difokuskan kepada kedudukan gaji yang diterima pendidik. Tulisan ini bertujuan untuk memberikan pemahaman kepada pendidik, bahwa mengajarkan suatu ilmu bukan hanya untuk mendapatkan kehidupan dunia, namun juga dapat bermanfaat dan berguna di akhirat. Artikel ini menggunakan penelitian yang menggunakan pendekatan kualitatif. Artikel ini bersifat penelitian pustaka. Data disajikan dengan naratif-deskriptif dan dianalisis dengan metode analisis data yang diperkenalkan Miles dan Huberman yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan, menurut al-Mawardi, negara harus memberikan dukungan yang sangat besar terhadap pendidikan. Dukungan yang besar tersebut tercermin dalam bentuk penyediaan sarana pendidikan yang memadai dan gaji yang layak untuk pendidik. Negara harus selalu siap menyediakan gaji untuk pendidik. Bahkan dalam pandangan al-Mawardi, negara harus memanfaatkan potensi sumber daya alam yang ada untuk membayar gaji pendidik. bc7234e8395ae37af63c3a48f6873358