Muhammad Syarif Hidayatullah
Universitas Islam Negeri Antasari Banjarmasin

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KONSTRUKSI UTANG-PIUTANG (QARDH) DAN PENGGUNAANNYA PADA BANK SYARIAH DI INDONESIA (PENDEKATAN TAFSIR AYAT AHKAM) Tri Hidayati; Muhammad Syarif Hidayatullah
Al-Mizan (e-Journal) Vol. 18 No. 1 (2022): Al-Mizan (e-Journal)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Institut Agama Islam Negeri Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/am.v18i1.2307

Abstract

This paper aims to explain the content of qur'anic verses related to debts (qardh) with the interpretation of law verses in the Quran approach and seeks to study the construction of debt contracts and their application to Islamic banking products in Indonesia. The research method used is normative legal research with a conceptual approach, namely the concept of debt that is the focus of the study. The commentator of Quran (mufassir) such as Ibn Kathir, Ibn 'Arabi, Hamka, and M. Quraish Shihab explained that the verses about al-qardh motivate humans through the hyperbole “lend to Allah” to sacrifice some of his wealth by lending to others who are in dire need without expecting anything (tabarru' or tatawwu'). The use of debt in the operation of Islamic banks is in the distribution of bailout funds and qardhul hasan financing products (virtue loans) which are manifestations of the distribution of social funds.
PERAN PEMERINTAH MELINDUNGI USAHA RITEL TRADISIONAL DALAM PANDANGAN HUKUM EKONOMI SYARIAH Najwan Fabian; Rabiatul Adawiyah; Fajrul Ilmi; Muhammad Syarif Hidayatullah
Mitsaqan Ghalizan Vol. 3 No. 2 (2023): Mitsaqan Ghalizan
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/mg.v3i2.5543

Abstract

This study aims to determine the role of the Banjarmasin city government in protecting traditional retail businesses and to analyze it in view of sharia economic law and also to find out the obstacles faced by the Banjarmasin city government in protecting traditional retail businesses. This research is a field research (field research) with a qualitative approach and using interviews and documentation methods. The results of research conducted by researchers indicate that the government has protected traditional retail businesses in the city of Banjarmasin, so that they continue to run well, several ways are carried out by providing services provided by the government, namely conducting guidance to business actors in work programs and also facilitating by providing capital assistance by the principle of cooperation and the principle of interest-free money loans through banks that have collaborated with the Banjarmasin City Cooperative Service. So in the view of sharia economic law, the loan should be interest-free, because it is a qardh contract that is social in nature where the existence of interest makes it a ribawi transaction. Then the obstacles faced by the Banjarmasin City government in protecting traditional retail businesses lie in the lack of ASN human resources which will have an impact on reducing the composition of the resulting performances, lack of data from the traditional retail business actors themselves, most traditional retail business actors are aged and business actors who are not intend to move forward.
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.