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Mahfudz, Agus
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Economics, Econometrics & Finance

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Konsep Kekayaan dalam Pemikiran Ekonomi Islam: Perbandingan Ibnu Taimiyyah dan Yusuf Qardhawi Setiawan, Nanda; Ghani, Wan Ruslan Abdul; Mahfudz, Agus
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 3 No 2 (2024): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v3i2.254

Abstract

The concept of wealth in Islam is profound and complex, influenced by the principles of Sharia found in the Qur'an and Hadith. Understanding of this concept evolves with the changing times, and influential scholars such as Ibn Taymiyyah and Yusuf al-Qaradawi have made significant contributions in this regard. This study aims to analyze a comparative view of the two scholars on property ownership and its implications for contemporary Islamic economic practices. The research method employed is a literature review, with data collection through reading and analyzing sources from the works of Ibn Taymiyyah and Yusuf al-Qaradawi. The collected data is analyzed using a comparative approach to identify the similarities and differences in the views of the two scholars. The findings of the study show that while both scholars agree that wealth is a trust from Allah, they emphasize different aspects of the purpose and mechanisms of wealth distribution. Ibn Taymiyyah emphasizes the individual's role in property ownership, while Yusuf al-Qaradawi focuses more on social justice and the role of the state in wealth distribution. The implications of these findings contribute significantly to the development of contemporary Islamic economics, particularly in the areas of business ethics, social justice, the role of the state, and innovations in finance based on Sharia principles.
Analisis Penerapan Akuntansi Syariah Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) 102 Tentang Pembiayaan Murabahah Pada Pt. Bank Pembiayaan Rakyat Syariah Metro Madani (BPRS Metro Madani) Lizza, Irma; Reza, Mohammad Faizal; Mahfudz, Agus
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 2 No 2 (2023): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v2i2.94

Abstract

In raising funds, Islamic banks accept deposits from the public. At the same time, Islamic banks provide services in the form of financing and investment as well as distributing money. Financing at Islamic banks is one of the pillars of banking. Sharia banks offer several types of financing, including murabahah financing. This study delves into the murabahah financing practices at PT. Metro Madani BPRS, conducted through a qualitative approach examining written and spoken evidence. Murabahah, a key Islamic finance tool, involves the bank purchasing goods upon customer orders and reselling them with a pre-determined profit margin. Unlike conventional banks, PT. Metro Madani avoids speculative inventory purchase. Murabahah goods are valued at their initial sales price and recognized in the financial statements. The murabahah profit margin is initially equal to the purchase price plus the agreed profit. However, at the end of each reporting period, the profit margin is revalued to its net present value, ensuring accurate financial representation. Murabahah receivables are reported at their realized value after adjusting for potential losses, while deferred margins and payments are presented as deductions from their respective receivable and liability accounts. Notably, murabahah liabilities also reflect their realized value, further emphasizing transparency and risk management. This practice adheres to Financial Accounting Standards (PSAK) 102, ensuring accurate and reliable financial reporting of murabahah financing at PT. Metro Madani BPRS.
Co-Authors Ghani, Wan Ruslan Abdul Lizza, Irma Nanda Setiawan, Nanda Reza, Mohammad Faizal