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Dewan Hisbah Sebagai Lembaga Otoritas Keagamaan PERSIS Nihayatut Tasliyah
Istidlal: Jurnal Ekonomi dan Hukum Islam Vol 2 No 1 (2018)
Publisher : Program Pascasarjana Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.889 KB) | DOI: 10.35316/istidlal.v2i1.119

Abstract

PERSIS is an influential religious organization in Indonesia, as well as Nahdlatul Ulama (NU) and Muhammadiyah. The existence of such organizations is supported by the organizational units that are authorized to formulate religious instruction. The organizational unit is called Hisbah Council. This article described the Istinbath method and some of the decisions made by the Hisbah Board
CAKUPAN MAKNA MAHKUM ‘ALAIH PADA MUKALLAF DAN BADAN HUKUM DALAM ANATOMI HUKUM ISLAM. R. Fakhrurrazi; Nihayatut Tasliyah
Al-Hukmi : Jurnal Hukum Ekonomi Syariah dan Keluarga Islam Vol. 2 No. 2 (2021): Al-Hukmi : Jurnal Hukum Ekonomi Syari’ah dan Keluarga Islam
Publisher : Fakultas Syariah dan Ekonomi Islam, Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (925.6 KB) | DOI: 10.35316/alhukmi.v2i2.1780

Abstract

One of the pillars of law (arkanul hukm) in the anatomy of Islamic law is al-Mahkum alaih, namely the party who is charged with carrying out the syara' laws. Thus, those who are obliged to carry out Islamic law, carry out the law, obey the rules are mahkum alaih. Meanwhile, the scope of the meaning of mahkum alaih in classical fiqh is only focused on mukallaf. The concrete meaning of mukallaf as stated in the classical fiqh books, is a Muslim who is mature and has common sense. However, in the development of human civilization, especially in modern times, those who can take legal action and have rights and obligations, not only humans, but "legal entities" can also be in a position like humans in terms of carrying out activities as legal subjects. Experts define a legal entity as an entity that can have assets, rights and obligations like an individual. According to classical fiqh, only humans have rights and obligations and act as legal subjects (mukallaf). Meanwhile, according to modern scientists, those who can become legal subjects or mukallaf, whose actions are recognized by law, and have rights and obligations are not only humans but also legal entities. The difference between these two theories requires academics to immediately conduct research to find out the position of legal entities that can actually act as legal subjects like humans, (such as buying and selling and others) whether they can be included in the legal forum instead of the anatomy of Islamic law or not. no. Then to clarify the direction and object of this research, it will be formulated with the following questions. First, is a legal entity including the meaning of mahkum alaih in the anatomy of Islamic law?. Second, what is the difference between a mukallaf and a non-mukallaf mahkum alaih in the anatomy of Islamic law? The results of this study suggest that there are similarities between the mukallaf and legal entities in terms of being Mahkum alaih in the anatomy of arkanul hukmi. So that a legal entity has the same rights and obligations as a mukallaf person, as well as being able to think about property and assets and other things that can be interpreted by and on behalf of the legal entity itself.
ANALISA KEBAHASAAN SEBAGAI METODE ISTINBAT HUKUM ISLAM DARI TEKS AL-QUR'AN (STUDI ANALISIS HERMENUTIKA HUKUM ATAS PEMIKIRAN AL-SUBKI DALAM KITAB JAM'U AL-JAWAMI') Khoirul Anwar; Nihayatut Tasliyah
Al-Hukmi : Jurnal Hukum Ekonomi Syariah dan Keluarga Islam Vol. 3 No. 1 (2022): Al-Hukmi : Jurnal Hukum Ekonomi Syari’ah dan Keluarga Islam
Publisher : Fakultas Syariah dan Ekonomi Islam, Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.387 KB) | DOI: 10.35316/alhukmi.v3i1.2203

Abstract

As the main Islamic law, the Qur'an needs a reading approach in order to reveal the relevant meaning in accordance with the times. Al-Subki, as one of the leading scholars in the Shafi'iyah madhhab describes the method of interpreting the text of the Qur'an in his book Jam'u al-Jawami'. This book is quite popular among the santri, but not much has been revealed about the theories described in it as an effort to deal with the changes and developments of the times. This study describes a model of interpretation or hermeneutics with an ushuli pattern as an effort to explore the law from the holy text of the Qur'an.
Manfaat Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Bank Jatim Syariah Cabang Jember Sunardi Sunardi; Nihayatut Tasliyah; Khalidatus Sa’adah
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2651

Abstract

The rapid development of information technology and computers. Encouraging companies to utilize ICT to support their business operations. Starting from planning, managing, controlling, evaluating, and presenting data and information to support decision-making activities. One of them is Bank Jatim Syariah through the implementation of an Accounting Information System called ESTIM. This system has the main function of managing all financial transactions and company financial reports online, real-time, and according to standards set by Bank Indonesia and the Financial Services Authority. This study aims to determine the benefits of implementing the SIA on the quality of financial reports. This qualitative descriptive research was conducted at the office of the Bank Jatim Syariah Jember Branch, with data sources from parties involved with the bank's AIS as primary data. The data was obtained through interviews and documentation. Then it is processed using qualitative data analysis method and its validity is tested by triangulation. The results of the study concluded that the implementation of the ESTIM system, as an accounting information system for Bank Jatim Syariah, provides many benefits for companies, especially in the aspects of online and realtime data storage and access, and is able to improve the quality of Bank Jatim Syariah financial reports to Bank Indonesia. Namely by presenting financial reports that are systematic, complete, accurate, fast, and have characteristics as reports that are reliable, relevant, understandable and comparable.
Implementasi Etika Bisnis Islam Dalam Produksi Di Home Industri Tiga Bintang Kerang-Sukosari-Bondowoso Nurul Hamidah; Nihayatut Tasliyah; Sukandi Sukandi
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 1 (2023): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v1i1.3491

Abstract

This Tiga Bintang Home Industry has used Islamic business ethics, in accordance with the Islamic ethics that have been implemented by the leaders of the Tiga Bintang Home Industry. Therefore, the Tiga Bintang Home Industry has been confirmed to be good at producing it. With this Three Bintang Home Industry, it provides good service and the people around the Tiga Bintang Home Industry feel the benefits. This study aims to answer the question, how is the Implementation of Islamic Business Ethics in the production of Tape Tiga Bintang Kescal Sukosari Bondowoso and what are the factors that become obstacles in production. Tape Three Stars Shells Sukosari Bondowoso. The research method used is field research or commonly called qualitative research. Data collection techniques used are interviews, direct observation of production activities, and documentation. The research results obtained are that the Tiga Bintang Home Industry Tape has implemented Islamic ethical principles in its production activities, namely: ihsan, itqon, faith, taqwa, istiqomah and maslahah and working in a halal field but an ethical barrier that is not optimally applied. Namely, istiqomah because raw materials are an obstacle to the production factor, the Three Star Tape home industry, and there are supporting factors that are a separate guideline for the three star home industry, namely good human resources, that is what makes this Home Industry more and more customers and growing because it is careful in choosing HR, so it is really good in terms of Management, Service and Implementing Islamic Ethical Values.