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All Journal Al-Mizan (e-Journal) YUDISIA : Jurnal Pemikiran Hukum dan Hukum Islam Laa Maisyir Jurnal Ekonomi Islam IJTIHAD Jurnal Studi Islam Al-Mustashfa Al-Mashlahah: Jurnal Hukum Islam dan Pranata Sosial Isti`dal : Jurnal Studi Hukum Islam Jurnal Hadratul Madaniyah BILANCIA Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial JOURNAL OF INDONESIAN COMPARATIVE OF SYARIAH LAW MUAMALATUNA Al-Manahij : Jurnal Kajian Hukum Islam Tadayun: Jurnal Hukum Ekonomi Syariah JURIS (Jurnal Ilmiah Syariah) Yurisprudentia: Jurnal Hukum Ekonomi Mitsaqan Ghalizan Bilancia : Jurnal Studi Ilmu Syariah dan Hukum
Muhammad Syarif Hidayatullah
Universitas Islam Negeri Antasari Banjarmasin
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : BILANCIA

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STUDI AL-QURAN DAN HADITS TENTANG EKSISTENSI DAN KONSTRUKSI AKUNTANSI SYARIAH Muhammad Syarif Hidayatullah
Bilancia: Jurnal Studi Ilmu Syariah dan Hukum Vol. 14 No. 2 (2020): BILANCIA
Publisher : Fakultas Syariah Institut Agama Islam Negeri Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/blc.v14i2.543

Abstract

The basic concept of accounting is recording and in development is divided into various financial recording systems in different categories. Islam with comprehensive Shari'a not only regulates vertical problems, namely the relationship between humans and God in matters of ubudiyah, but also regulates the horizontal problems of human relations with humans in matters of muamalah and that is where there is accounting activity, the presence of the term sharia accounting shows the existence of Islamic values absorbed in the activity. In principle, the existence of Islamic accounting is contained in the QS. Al-Baqarah / 2: 282. Allah swt. has recommended recording for non-cash transactions, it is not without reason, because it certainly contains benefits in it. The construction of sharia accounting based on verses of the a-Quran and hadith is not only value-free activities, but sharia accounting is a combination of accounting (writing) and accountant (writer) activities with an accountant required to be professional and to have an honest personality and to work patiently and conscientiously apart pay attention to sharia standards in financial statements.
STRATEGI MENGOPTIMALKAN PERAN DPS DALAM PENEGAKAN PRINSIP SYARIAH DI LEMBAGA KEUANGAN SYARIAH : Upaya Menjaga Sharia Compliance Muhammad Syarif Hidayatullah
Bilancia: Jurnal Studi Ilmu Syariah dan Hukum Vol. 16 No. 1 (2022): BILANCIA
Publisher : Fakultas Syariah Institut Agama Islam Negeri Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/blc.v16i1.907

Abstract

Islamic Financial Institutions are financial institutions whose operations are based on sharia principles. The business that is run must not have prohibited elements in its financial transactions such as riba, maysir and gharar. The presence of a Sharia economic fatwa issued by DSN-MUI becomes a guideline for LKS in formulating its financial products to be in accordance with sharia contracts. To maintain the implementation of sharia principles in LKS, there is a Sharia Supervisory Board as a representation of DSN-MUI whose position acts as a sharia compliance supervisor who is in charge of maintaining conformity between the DSN-MUI fatwa and the practice of financial products in LKS. The study in this paper aims to analyze the existence of DPS in LKS and then try to formulate strategies to optimize the role of DPS in controlling shariah compliance. The existence of DPS in LKS has a very important position in controlling shariah compliance and strategies that can be carried out in optimizing its role such as socializing about the role of DPS actively so that there is no more confusion about how the role of DPS, the selection of DPS which must prioritize capabilities (mastering contemporary Islamic economics and finance and fiqh muamalah) rather than just figuration, Furthermore, strengthening the position of DPS in order to have independence so that it is safe from potential intervention in the implementation of its duties.
Co-Authors Ahmad Azizi Fajrul Ilmi Najwan Fabian Parman Komarudin Rabiatul Adawiah Rahmat Fadillah Ryan Rezki Pratama Tri Hidayati Tri Hidayati Wahyudi Ibnu Yusuf