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All Journal Jurnal Marital: Kajian Hukum Keluarga Islam FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis
Soumena, Yasin
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Negosiasi Adat dan Syariat: Tradisi Penne Anreang pada Pernikahan Bugis serta Relevansinya terhadap Hukum Keluarga Islam Manggabarani, Andi Ishaka; Soumena, Yasin; Rahmawati, Rahmawati; Nur Tajuddin, Fatjri; Azizah, Luthfiah
Jurnal Marital: Kajian Hukum Keluarga Islam Vol 3 No 1 (2024): MARITAL: Kajian Hukum Keluarga Islam
Publisher : IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/marital_hki.v3i1.3459

Abstract

This study examines the penne anreang tradition in Bugis wedding ceremonies in Suppa District, Pinrang Regency, focusing on its philosophical significance and compatibility with Islamic law. The research aims to describe the implementation of penne anreang, analyze its symbolic and philosophical meanings, and assess its position within the frameworks of ‘urf shahih and mashlahah mursalah. A qualitative methodology was employed through participant observation and in-depth interviews with cultural leaders, religious figures, and practitioners, followed by thematic analysis to identify embedded social and religious values. The findings reveal that penne anreang functions as a symbol of marital responsibility, reinforcing values such as unity, humility, and mutual support. It qualifies as ‘urf shahih because it aligns with Islamic legal principles while simultaneously strengthening social cohesion. However, younger generations increasingly perceive the practice as mere formality, threatening the loss of its philosophical essence. This study contributes to broader debates on Islamic law and legal pluralism by demonstrating how local customs can be integrated with Sharia without eroding cultural identity. The findings underscore the importance of intergenerational education to sustain the philosophical values of local traditions in the face of modernization.
Implementation Analysis of Financial Report as PSAK 108 in PT. Prudential Life Insurance in Indonesia Fatur Ramadhan, Muhammad Annazhi; Soumena, Yasin; Damirah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3206

Abstract

The purpose of this study was to determine how the application of financial statements based on PSAK 108 on the financial statements of PT. Prudential Life Assurance in Indonesia, especially in the report on the underwriting surplus/deficit of tabarru' funds and the 2018-2021 financial position report, using a quantitative approach with a descriptive type of research. The results showed that the presentation of the financial statements of PT. Prudential Life Assurance in Indonesia, especially in the report of the underwriting surplus/deficit of the tabarru' fund of PT. Prudential Life Assurance in Indonesia in 2018-2020 there are differences with the report of the underwriting surplus/deficit of tabarru' funds of PT. Prudential Life Assurance in Indonesia in 2021, the difference is in different postal (account) names. Statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 there are differences in the order of postal names (accounts). The form of application of financial statements based on PSAK 108 does not only regulate the name of the post (account) but in its application PSAK 108 also regulates the recognition, measurement, presentation, and transactions of sharia insurance. The report on the underwriting surplus/deficit of tabarru' funds and the statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 in terms of applying the name of the post (account) has not fully implemented the underwriting surplus/deficit report of tabarru' funds and the statement of financial position based on PSAK 108, while in terms of recognition, measurement, presentation, and report of surplus/deficit underwriting fund tabarru' and statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 has implemented a surplus/deficit underwriting report for tabarru' funds and a statement of financial position based on PSAK 108.
Co-Authors Azizah, Luthfiah Damirah Fatur Ramadhan, Muhammad Annazhi Manggabarani, Andi Ishaka Nur Tajuddin, Fatjri Rahmawati, Rahmawati