This study aims to analyze the urgency of Islamic maqashid in economic development. This research uses exploratory study method, descriptive analysis in analyzing secondary data related to these problems. The results show that maqashid on the Theory of Economic Behavior can be seen in: Economic Problems, Wants versus Needs, and Mashlahah versus Utility.
{"title":"Urgensi Maqashid Syariah Dalam Pengembangan Ekonomi","authors":"Satria Darma","doi":"10.52029/jis.v2i2.58","DOIUrl":"https://doi.org/10.52029/jis.v2i2.58","url":null,"abstract":"This study aims to analyze the urgency of Islamic maqashid in economic development. This research uses exploratory study method, descriptive analysis in analyzing secondary data related to these problems. The results show that maqashid on the Theory of Economic Behavior can be seen in: Economic Problems, Wants versus Needs, and Mashlahah versus Utility.","PeriodicalId":143981,"journal":{"name":"Al Mashaadir : Jurnal Ilmu Syariah","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123421677","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Every religion teaches the values of tolerance and longing for peace. Islam as a concept of tolerance for differences is called social necessity in the reality of religious diversity, because in the concept of social necessity, there are values of love, wisdom (wisdom), universal benefit, and justice. The question is, is tolerance a religious obligation or a social imperative? This study uses a qualitative methodology with a normative approach. The findings in this study indicate that tolerance in this context is viewed from several aspects, namely theological, sociological and cultural. With tolerance, it is hoped that humans will be able to recognize diversity, including religious diversity, which is called pluralism. In addition to tolerance and pluralism, the concept of religious dialogue is also present to create such harmony, as Islam exemplifies with the example of Muhammad SAW as a prophet while in Medina who protected every citizen, both Muslim and non-Muslim from his enemies, so that the Medina charter was created.
{"title":"Toleransi; Keharusan Sosial Ataukah Kewajiban Agama (Sudut Pandang Islam Dalam Konteks Keindonesiaan)","authors":"A. Amrullah, Mulyadi Bin Jailani","doi":"10.52029/jis.v2i2.59","DOIUrl":"https://doi.org/10.52029/jis.v2i2.59","url":null,"abstract":"Every religion teaches the values of tolerance and longing for peace. Islam as a concept of tolerance for differences is called social necessity in the reality of religious diversity, because in the concept of social necessity, there are values of love, wisdom (wisdom), universal benefit, and justice. The question is, is tolerance a religious obligation or a social imperative? This study uses a qualitative methodology with a normative approach. The findings in this study indicate that tolerance in this context is viewed from several aspects, namely theological, sociological and cultural. With tolerance, it is hoped that humans will be able to recognize diversity, including religious diversity, which is called pluralism. In addition to tolerance and pluralism, the concept of religious dialogue is also present to create such harmony, as Islam exemplifies with the example of Muhammad SAW as a prophet while in Medina who protected every citizen, both Muslim and non-Muslim from his enemies, so that the Medina charter was created.","PeriodicalId":143981,"journal":{"name":"Al Mashaadir : Jurnal Ilmu Syariah","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117328312","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The presence of the Islamic economy raises new hope for many people, especially for Muslims. Where what is offered in Islamic economics is believed to be an alternative solution concept of the economic system of capitalism and socialism as the main stream of a concept of a world economic system. In this case, the author examines the principles of Islamic economics in the Qur'an according to Ibn Kathir. The purpose of this research is to find out the principles of Islamic economics in the Qur'an according to Ibn Kathir. In this study, the author uses qualitative research methods that are analytical in nature, and with a document analysis approach (content analysis) or can be said to be library research. The results of this study are the principles of Islamic economics contained in the Qur'an according to Ibn Kasir's interpretation, including the Halal Principle (An-Nisa [4]: 29), the Principle of Equity (Al-Hasyr [59]). ]: 7), the Principle of Equitable Prosperity (Al-Maidah [5]: 8), and the Principle of Not Mutual Mendhalim (Al-Baqarah [2]: 279). It is these principles that are finally achieved that will create economic prosperity for a society that is equitable and just and does not oppress each other. So that Muslims in particular are free from the capitalist economic system.
{"title":"Prinsip-Prinsip Ekonomi Islam Dalam Al-Qur`An Menurut Tafsir Ibnu Katsir","authors":"Fakrurradhi Fakrurradhi","doi":"10.52029/jis.v2i2.55","DOIUrl":"https://doi.org/10.52029/jis.v2i2.55","url":null,"abstract":"The presence of the Islamic economy raises new hope for many people, especially for Muslims. Where what is offered in Islamic economics is believed to be an alternative solution concept of the economic system of capitalism and socialism as the main stream of a concept of a world economic system. In this case, the author examines the principles of Islamic economics in the Qur'an according to Ibn Kathir. The purpose of this research is to find out the principles of Islamic economics in the Qur'an according to Ibn Kathir. In this study, the author uses qualitative research methods that are analytical in nature, and with a document analysis approach (content analysis) or can be said to be library research. The results of this study are the principles of Islamic economics contained in the Qur'an according to Ibn Kasir's interpretation, including the Halal Principle (An-Nisa [4]: 29), the Principle of Equity (Al-Hasyr [59]). ]: 7), the Principle of Equitable Prosperity (Al-Maidah [5]: 8), and the Principle of Not Mutual Mendhalim (Al-Baqarah [2]: 279). It is these principles that are finally achieved that will create economic prosperity for a society that is equitable and just and does not oppress each other. So that Muslims in particular are free from the capitalist economic system.","PeriodicalId":143981,"journal":{"name":"Al Mashaadir : Jurnal Ilmu Syariah","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124664535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study focuses on an Islamic review of the relevant punishments for perpetrators of terrorism, as well as what efforts need to be applied by the government or the authorities against them which have developed throughout the world and can disturb the public in almost all countries. This type of research is normative juridical with a qualitative approach while the data used are secondary data. The results of the study indicate that the controversy over the application of the death penalty to criminals has begun to be eliminated given the legal consequences for the application of the crime. Although later talking about the issue from a human rights perspective, there are violations, but from a deterrent effect, deeper considerations need to be made considering Indonesia's condition which is vulnerable to the development of terrorism.
{"title":"Hukuman Mati Terhadap Pelaku Terorisme (Analisis Sosiologi)","authors":"A. Abdullah","doi":"10.52029/jis.v2i2.57","DOIUrl":"https://doi.org/10.52029/jis.v2i2.57","url":null,"abstract":"This study focuses on an Islamic review of the relevant punishments for perpetrators of terrorism, as well as what efforts need to be applied by the government or the authorities against them which have developed throughout the world and can disturb the public in almost all countries. This type of research is normative juridical with a qualitative approach while the data used are secondary data. The results of the study indicate that the controversy over the application of the death penalty to criminals has begun to be eliminated given the legal consequences for the application of the crime. Although later talking about the issue from a human rights perspective, there are violations, but from a deterrent effect, deeper considerations need to be made considering Indonesia's condition which is vulnerable to the development of terrorism.","PeriodicalId":143981,"journal":{"name":"Al Mashaadir : Jurnal Ilmu Syariah","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121623761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The "standard framework" for an economic system is an absolute necessity. In Islamic economics, the process of finding a "standard framework" has generated debate and has spawned several schools of economics. One of the earliest to offer an Islamic economic framework in the modern era was Muhammad Baqir al-Sadr. In this paper, we want to study in depth how the construction of Islamic economic thought offered by al-Sadr. The data analysis method used hermeneutic method. The results of this study conclude that Islamic economics is not a science but a school. The concept of ownership in Islamic economics consists of three components, namely: individual ownership, joint ownership, and Muslim ownership. Justice is the main goal, and to achieve it, distribution must be carried out in two stages, namely pre-production distribution and post-production distribution.
{"title":"Konstruksi Sistem Ekonomi Islam Dalam Pemikiran Muhammad Baqir Al-Sadr","authors":"Abdul Hamid","doi":"10.52029/jis.v2i2.56","DOIUrl":"https://doi.org/10.52029/jis.v2i2.56","url":null,"abstract":"The \"standard framework\" for an economic system is an absolute necessity. In Islamic economics, the process of finding a \"standard framework\" has generated debate and has spawned several schools of economics. One of the earliest to offer an Islamic economic framework in the modern era was Muhammad Baqir al-Sadr. In this paper, we want to study in depth how the construction of Islamic economic thought offered by al-Sadr. The data analysis method used hermeneutic method. The results of this study conclude that Islamic economics is not a science but a school. The concept of ownership in Islamic economics consists of three components, namely: individual ownership, joint ownership, and Muslim ownership. Justice is the main goal, and to achieve it, distribution must be carried out in two stages, namely pre-production distribution and post-production distribution.","PeriodicalId":143981,"journal":{"name":"Al Mashaadir : Jurnal Ilmu Syariah","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127459837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research was also conducted in order to obtain answers to the problem "How is the accounting treatment of murabahah financing?, What is the accounting treatment for murabahah financing at PT. BPRS Adeco Langsa has complied with PSAK No.59? ”. The research method used is a qualitative descriptive method, which is to collect the data obtained then interpret and analyze it so that it can provide information that can be used to solve the problems at hand. The data used are primary data and secondary data. Based on the research conducted, it was found that PT. BPRS Adeco Langsa in recording murabahah financing refers to PSAK No.59 and murabahah accounting treatment at PT. BPRS Adeco Langsa is basically in accordance with PSAK No.59. Based on the above conclusions, PT. BPRS Adeco Langsa has implemented the provisions contained in PSAK No.59. The researcher only wants to give advice to continue to improve its financing performance, especially for murabahah financing so as to improve customer welfare.
{"title":"PERLAKUAN AKUNTANSI TERHADAP PEMBIAYAAN MURABAHAH","authors":"Agustinar Agustinar","doi":"10.52029/JIS.V2I1.38","DOIUrl":"https://doi.org/10.52029/JIS.V2I1.38","url":null,"abstract":"This research was also conducted in order to obtain answers to the problem \"How is the accounting treatment of murabahah financing?, What is the accounting treatment for murabahah financing at PT. BPRS Adeco Langsa has complied with PSAK No.59? ”. The research method used is a qualitative descriptive method, which is to collect the data obtained then interpret and analyze it so that it can provide information that can be used to solve the problems at hand. The data used are primary data and secondary data. Based on the research conducted, it was found that PT. BPRS Adeco Langsa in recording murabahah financing refers to PSAK No.59 and murabahah accounting treatment at PT. BPRS Adeco Langsa is basically in accordance with PSAK No.59. Based on the above conclusions, PT. BPRS Adeco Langsa has implemented the provisions contained in PSAK No.59. The researcher only wants to give advice to continue to improve its financing performance, especially for murabahah financing so as to improve customer welfare.","PeriodicalId":143981,"journal":{"name":"Al Mashaadir : Jurnal Ilmu Syariah","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115228303","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to find out and explain how Indonesian people respond to LGBT behavior practices, how is the concept of Fulfillment of Human Rights in Indonesia for every citizen, how is human rights adopted and in accordance with the context to Indonesia ?, In this study, the author uses an approach case (case approach) and supplemented with literature review. This research is descriptive analytic, which is a method of collecting data and then analyzed using cases, coupled with reference books, legislation, and internet sources to support research. The results showed that the Indonesian people recognized the existence of LGBT that developed in other countries, including its presence in Indonesia, but Indonesian people who were based on religious values and values that lived and developed society could not accept LGBT behavioral practices. Fulfillment of the rights of every citizen does not necessarily without restrictions, including in terms of LGBT practice behavior, the state can provide restrictions in accordance with what has been stipulated in the law, which contains values that live in society. Human rights adopted by Indonesian citizens are limited (particular) not infinite (universal) as has been practiced by western countries.
{"title":"LGBT DALAM PERSPEKTIF HAM DAN MENURUT UUDN 1945","authors":"Muzakkir Muzakkir","doi":"10.52029/JIS.V2I1.36","DOIUrl":"https://doi.org/10.52029/JIS.V2I1.36","url":null,"abstract":"This study aims to find out and explain how Indonesian people respond to LGBT behavior practices, how is the concept of Fulfillment of Human Rights in Indonesia for every citizen, how is human rights adopted and in accordance with the context to Indonesia ?, In this study, the author uses an approach case (case approach) and supplemented with literature review. This research is descriptive analytic, which is a method of collecting data and then analyzed using cases, coupled with reference books, legislation, and internet sources to support research. The results showed that the Indonesian people recognized the existence of LGBT that developed in other countries, including its presence in Indonesia, but Indonesian people who were based on religious values and values that lived and developed society could not accept LGBT behavioral practices. Fulfillment of the rights of every citizen does not necessarily without restrictions, including in terms of LGBT practice behavior, the state can provide restrictions in accordance with what has been stipulated in the law, which contains values that live in society. Human rights adopted by Indonesian citizens are limited (particular) not infinite (universal) as has been practiced by western countries.","PeriodicalId":143981,"journal":{"name":"Al Mashaadir : Jurnal Ilmu Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130600136","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze the influence of Islamic banking financing, certificates of Indonesia sharia banks, and third-party funds, short-term and longterm to total assets of the Islamic banking in Indonesia. Analyses were performed using monthly time series data published by Bank Indonesia from 2006 to 2011 The method used in this study is the dynamic model of Engle and Granger, Error Correction Model.The results of this study indicate that Islamic banking financing variables (0.0000), Bank Indonesia Sharia Certificate (0.0001) and third-party funds (0.0000) has a positive and significant impact in the short term to total assets of the Islamic banking in Indonesia, as well as in the long-term variable Islamic banking financing (0.0297), bank Indonesia sharia certificate (0.0011) and thirdparty funds (0.0299) also has a positive and significant impact on the total assets of the Islamic banking in Indonesia.
本研究旨在分析伊斯兰银行融资、印尼伊斯兰银行凭证、第三方基金、短期和长期对印尼伊斯兰银行总资产的影响。本文采用印度尼西亚银行2006 - 2011年每月公布的时间序列数据进行分析，采用Engle and Granger误差修正模型的动态模型。本研究结果表明，伊斯兰银行融资变量(0.0000)、印尼银行伊斯兰教法证书(0.0001)和第三方基金(0.0000)在短期内对印尼伊斯兰银行总资产以及长期变量伊斯兰银行融资(0.0297)都有积极显著的影响。银行印度尼西亚伊斯兰教证书(0.0011)和第三方基金(0.0299)对印度尼西亚伊斯兰银行的总资产也有显著的正向影响。
{"title":"KUANTITAS ASET BANK SYARIAH DI INDONESIA","authors":"Roikhan Mochamad Aziz, Fahrudin Fahrudin","doi":"10.52029/JIS.V2I1.40","DOIUrl":"https://doi.org/10.52029/JIS.V2I1.40","url":null,"abstract":"This study aims to analyze the influence of Islamic banking financing, certificates of Indonesia sharia banks, and third-party funds, short-term and longterm to total assets of the Islamic banking in Indonesia. Analyses were performed using monthly time series data published by Bank Indonesia from 2006 to 2011 The method used in this study is the dynamic model of Engle and Granger, Error Correction Model.The results of this study indicate that Islamic banking financing variables (0.0000), Bank Indonesia Sharia Certificate (0.0001) and third-party funds (0.0000) has a positive and significant impact in the short term to total assets of the Islamic banking in Indonesia, as well as in the long-term variable Islamic banking financing (0.0297), bank Indonesia sharia certificate (0.0011) and thirdparty funds (0.0299) also has a positive and significant impact on the total assets of the Islamic banking in Indonesia.","PeriodicalId":143981,"journal":{"name":"Al Mashaadir : Jurnal Ilmu Syariah","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131505604","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In today's world of technology, digital progress is increasingly rapid so that it has an impact on internet networks and of course this is also triggered by the large number of people who use social media (medsos), this is also used by many businessmen to reap benefits from products and services, so they take advantage of it. platform as a medium for buying and selling products and services to make it easier for the public in buying and selling transactions, in this case the media platform being studied is the Shopee Platform, a media that is currently loved by all groups, one of which is the Intensive IDIA Prenduan student who also uses the shopee platform in selling transactions. buy online. So this makes researchers interested in examining how students' perceptions of online shopee products and services. The method used in this research is a qualitative method with a descriptive type. Data collection techniques used are observation, interviews, and documentation. The results of the research regarding Mahasantri's Perceptions of online Shop products and services (Case Study of Intensive Mahasantri IDIA Prenduan), of the ten that I interviewed, mahasantri said they were satisfied, quite satisfied, and less satisfied than what they felt when mahasantri did shopping at the shop, most of them Ten students on average have a positive view of the products and services offered by the Shoppe. There are 4 perceptions of IDIA Intensive Mahasantri Prenduan on online shop shop products and services, namely, 1) Image, 2) Service Quality, 3) Price, and 4) Service Moment.
{"title":"PERSEPSI MAHASANTRI PADA PRODUK DAN JASA ONLINE SHOP SHOPEE (STUDI KASUS: MAHASANTRI INTENSIF IDIA PRENDUAN)","authors":"M. Toha, J. Jumari","doi":"10.52029/JIS.V2I1.39","DOIUrl":"https://doi.org/10.52029/JIS.V2I1.39","url":null,"abstract":"In today's world of technology, digital progress is increasingly rapid so that it has an impact on internet networks and of course this is also triggered by the large number of people who use social media (medsos), this is also used by many businessmen to reap benefits from products and services, so they take advantage of it. platform as a medium for buying and selling products and services to make it easier for the public in buying and selling transactions, in this case the media platform being studied is the Shopee Platform, a media that is currently loved by all groups, one of which is the Intensive IDIA Prenduan student who also uses the shopee platform in selling transactions. buy online. So this makes researchers interested in examining how students' perceptions of online shopee products and services. The method used in this research is a qualitative method with a descriptive type. Data collection techniques used are observation, interviews, and documentation. The results of the research regarding Mahasantri's Perceptions of online Shop products and services (Case Study of Intensive Mahasantri IDIA Prenduan), of the ten that I interviewed, mahasantri said they were satisfied, quite satisfied, and less satisfied than what they felt when mahasantri did shopping at the shop, most of them Ten students on average have a positive view of the products and services offered by the Shoppe. There are 4 perceptions of IDIA Intensive Mahasantri Prenduan on online shop shop products and services, namely, 1) Image, 2) Service Quality, 3) Price, and 4) Service Moment.","PeriodicalId":143981,"journal":{"name":"Al Mashaadir : Jurnal Ilmu Syariah","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127502808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine whether the distribusion of profit sharing in Islamic accounting using revenue sharing is fair based on the fatwa DSN NO:15/DSN-MUI/IX/2000. This study uses a descriptive qualitative research method where the researcher canducts research to determine the value of the independent variable, either one or more variables without making comparisons or linking one variable to another. The results show that the distribusion of revenue sharing that applies sharia accounting has distributed the profit sharing to fund owners, employees, government, zakat and reserves according to Islamic values based on the fatwa DSN NO:15/DSN-MUI/IX/2000. Meanwhile, from a fairness point of view, it has not been fully implemented because the profit sharing received by shareholders is reater than that of customers.
本研究旨在根据法特瓦DSN NO:15/DSN- mui /IX/2000，确定使用收入分享的伊斯兰会计中利润分享的分配是否公平。本研究采用描述性定性研究方法，研究人员进行研究以确定自变量的值，一个或多个变量，而不进行比较或将一个变量与另一个变量联系起来。结果表明，应用伊斯兰教法会计的收益分成分配，根据伊斯兰教法(DSN NO:15/DSN- mui /IX/2000)将利润分成分配给基金所有者、雇员、政府、天课和储备金。同时，从公平的角度来看，由于股东获得的利润分成比客户获得的利润分成要大，因此并没有得到充分的实施。
{"title":"ANALISIS PENDISTRIBUSIAN REVENUE SHARING DALAM AKUNTANSI SYARIAH UNTUK MENCAPAI PRINSIP KEADILAN BERDASARKANFATWA DSN NO: 15/DSN-MUI/IX/2000 (Studi Kasus PT Bank Aceh Syariah)","authors":"I. Indrayani, R. Rajif, Sri Indriyani","doi":"10.52029/JIS.V2I1.41","DOIUrl":"https://doi.org/10.52029/JIS.V2I1.41","url":null,"abstract":"This study aims to determine whether the distribusion of profit sharing in Islamic accounting using revenue sharing is fair based on the fatwa DSN NO:15/DSN-MUI/IX/2000. This study uses a descriptive qualitative research method where the researcher canducts research to determine the value of the independent variable, either one or more variables without making comparisons or linking one variable to another. The results show that the distribusion of revenue sharing that applies sharia accounting has distributed the profit sharing to fund owners, employees, government, zakat and reserves according to Islamic values based on the fatwa DSN NO:15/DSN-MUI/IX/2000. Meanwhile, from a fairness point of view, it has not been fully implemented because the profit sharing received by shareholders is reater than that of customers.","PeriodicalId":143981,"journal":{"name":"Al Mashaadir : Jurnal Ilmu Syariah","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116940948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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