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DIKTUM: Jurnal Syariah dan Hukum
Published by Sekolah Tinggi Agama Islam Negeri Parepare
ISSN : 16931777     EISSN : 25488414     DOI : -
Core Subject : Humanities, Art, Social,
Arts Humanities Law, Crime, Criminology & Criminal Justice Social Sciences
DIKTUM : JURNAL SYARIAH DAN HUKUM Jurusan Syariah sekolah Tinggi Agama Islam Negeri Parepare Fokus pada kajian Studi Ilmu Syariah, Hukum Islam, dan Ekonomi Islam meliputi: Ruang Lingkup Ibadah, Hukum tentang keluarga atau hukum badan pribadi (ahkam al-ahwal al-syakhshiyyah, Hukum tentang kebendaan (al-ahkam al-madaniyyah, Hukum pidana (al-ahkam al-jinaiyayah), Hukum acara (al-ahkam al-murafa’at), Hukum ketatanegaraan (al-ahkam al-dusturiyyah), Hukum internasional (al-ahkam al-dauliyyah), dan Hukum ekonomi dan keuangan (al-ahkam al-iqtishadiyyah wa al-maliyyah). Etika Publikasi
Arjuna Subject : -
Articles 359 Documents
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PENERAPAN AKUNTANSI PEMBIAYAAN MUDHARABAH BERDASARKAN PSAK NO. 105 PADA BANK BNI SYARIAH KANTOR CABANG MIKRO KOTA PAREPARE Darmawan, Darmawan; Hamid, Abdul
DIKTUM: Jurnal Syariah dan Hukum Vol 16 No 1 (2018): Diktum: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.057 KB) | DOI: 10.35905/diktum.v16i1.522

Abstract

Abstract: The research conducted focused on the application of mudharabah financing accounting based on PSAK No. 105. The problem raised in this study is how the application of mudharabah financing accounting based on PSAK No. 105 at Bank BNI Syariah in the Parepare City Micro Branch Office. The purpose of this study was to determine the application of mudharabah financing accounting based on PSAK No. 105 at Bank BNI Syariah in the Parepare City Micro Branch Office. This research conducted descriptive qualitative with comparative approach The results of the study stated that Bank BNI Syariah Micro Branch Office in the City of Pareparep had not fully implemented mudharabah financing accounting based on PSAK No. 105 due to the lack of product provision provided by the center and the type of financing used is mudharabah financing made from the customer (shahibul maal) to the Bank (Mudharib). Abstrak: Penelitian ini berfokus pada penerapan akuntansi pembiayaan mudharabah berdasarkan PSAK No. 105. Masalah yang diangkat dalam penelitian ini adalah bagaimana penerapan akuntansi pembiayaan mudharabah berdasarkan PSAK No. 105 pada Bank BNI Syariah Kantor Cabang Mikro Kota Parepare. Adapun tujuan dari penelitian ini adalah untuk mengetahui penerapan akuntansi pembiayaan mudharabah berdasarkan PSAK No. 105 pada Bank BNI Syariah Kantor Cabang Mikro Kota Parepare. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan menggunankan pendekatan kompratif. Hasil penelitian menyatakan bahwa Bank BNI Syariah Kantor Cabang Mikro Kota Pareparep belum Sepenuhnya menerapkan akuntansi pembiayaan mudharabah berdasarkan PSAK No. 105 disebabkan karena belum ada ketentuan produk yang diberikan oleh pusat dan adapun jenis pembiayaan yang digunakan adalah pembiayaan mudharabah yang dilakukan dari pihak nasabah (shahibul maal) ke Bank (Mudharib).
PENERAPAN MODEL Z-SCORE UNTUK PREDIKSI KEBANGKRUTAN BANK BRI SYARIAH TAHUN 2014-2016 Muhlis, Muhlis
DIKTUM: Jurnal Syariah dan Hukum Vol 16 No 1 (2018): Diktum: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.508 KB) | DOI: 10.35905/diktum.v16i1.523

Abstract

Abstract: The application of the z-score model is done to find out the early condition possible to avoid the failure of bank management when experiencing financial difficulties that will trigger potential bankruptcy if the score category is below 2.99. The method used is the Altman Z-Score model by analyzing the financial statements of PT Bank BRI Syariah from 2014-2016. Based on the results of the research conducted, the z-score in 2014 was 5.13 and 6.24 in 2015, while in 2016 it was 5.24. Altman's score results indicate that the company is free from potential bankruptcy. The debt ratio has a guarantee of very good assets. Equity is ideal in fulfilling obligations Abstrak: Penerapan model z-score ini dilakukan untuk mengetahui kondisi sedini mungkin menghindari kegagalan manajemen bank bila mengalami kesulitan keuangan yang akan memicu potensi kebangkrutan bila kategori skornya dibawah 2,99. Metode yang digunakan adalah model Altman Z-Score dengan menganalisis laporan keuangan PT Bank BRI Syariah dari tahun 2014-2016. Berdasarkan hasil penelitian yang dilakukan, nilai z-score tahun 2014 yaitu 5,13 dan 6,24 pada tahun 2015, sedangkan pada tahun 2016 yaitu 5,24. Hasil score Altman ini menunjukkan bahwa perusahaan bebas dari potensi kebangkrutan. Rasio utang mempunyai jaminan aktiva sangat bagus. Ekuitasnya sangat ideal dalam memenuhi kewajiban
SIGNIFIKANSI MAQASHID ASY-SYARI’AH DALAM HUKUM EKONOMI ISLAM SULAEMAN, SULAEMAN
DIKTUM: Jurnal Syariah dan Hukum Vol 16 No 1 (2018): Diktum: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.491 KB) | DOI: 10.35905/diktum.v16i1.524

Abstract

Abstract: Maqasid asy-syari'ah is target and meaning desired by syara' in specifying or it all or most his lawses, or target oves and specified secret God in each God law. Thus, Maqashid asy-syari'ah is existing secret and target and desired God in specifying, ad for as a whole and some of laws of God. Target of syari'ah, at the core of is to look after kindliness of human being and obviate badness, either in world and in eternity/the beyond. Theory of maqasid asy-syari’ah, becoming fulcrums the core important is kindliness of human being in eternity/the beyond and world. This matter, new earn isn't it if five fundamental element can be realized and looked after. Ad for fundamental element, is to look after religion, soul, mind, clan and look after estae. Abstrak: Maqasid asy-syari'ah adalah target dan makna yang diinginkan oleh syara 'dalam menentukan atau semuanya atau sebagian besar hukumnya, atau target oves dan Tuhan rahasia tertentu dalam setiap hukum Tuhan. Dengan demikian, Maqashid asy-syari'ah adalah rahasia dan target yang ada dan diinginkan Tuhan dalam menentukan, iklan untuk secara keseluruhan dan beberapa hukum Tuhan. Sasaran syari'ah, pada intinya adalah menjaga kebaikan manusia dan menghindarkan keburukan, baik di dunia maupun di keabadian / keabadian. Teori maqasid asy-syari'ah, menjadi titik tumpu inti adalah kebaikan manusia dalam keabadian / keabadian dan dunia. Hal ini, penghasilan baru bukan jika lima elemen fundamental dapat direalisasikan dan diperhatikan. Iklan untuk elemen mendasar, adalah untuk menjaga agama, jiwa, pikiran, klan dan mengurus harta.
RELEVANSI ANTARA PEMIDANAAN INDONESIA DAN SANKSI PIDANA ISLAM Syatar, Abdul
DIKTUM: Jurnal Syariah dan Hukum Vol 16 No 1 (2018): Diktum: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.301 KB) | DOI: 10.35905/diktum.v16i1.525

Abstract

Abstract: Positive crimes and Islamic crimes are the same in terms of determining a crime and violation. The difference lies in the aspect of punishment which is known as punishment. Although there is an element of difference between the two, it has a point of relevance of objectives between Indonesian criminal sanctions and Islamic criminal sanctions. This is especially related to the divine value between Islamic criminal sanctions and Indonesian criminal sanctions. The right of Allah swt. contained in the application of Islamic criminal sanctions is one of the teachings of Islam. However, in the application of punishment in the Indonesian legal system it still included divine elements because the source of Indonesian law, namely Pancasila and the 1945 Constitution, accommodated the divine spirit. Indonesian Criminal Law has Islamic legal values ??in the form of divine value, education and maintaining stability in society. Thus, the peak of relevance between Islamic criminal sanctions and Indonesian criminal sanctions together requires the issue of maintaining stability in society. It is time for Muslims to unite in terms of discussing the inclusion of Islamic criminal law sanctions into the renewal of Indonesian criminal and criminal prosecution. Abstrak: Pidana positif dan pidana Islam sama dalam hal menentukan sebuah kejahatan dan pelanggaran. Perbedaan terletak pada aspek pemberian hukuman yang dikenal dengan pemidanaan. Walaupun ada unsur perbedaan dari keduanya, tetapi memiliki titik relevansi tujuan antara pemidanaan Indonesia dan sanksi pidana Islam. Hal yang terkait terutama dalam nilai ilahiyah antara sanksi pidana Islam dan pemidanaan Indonesia. Hak Allah swt. yang termuat dalam keberlakuan sanksi pidana Islam merupakan salah satu ajaran Islam. Akan tetapi, dalam keberlakuan pemidanaan dalam sistem hukum Indonesia pun masih memasukkan unsur ilahiyah karena sumber hukum Indonesia yaitu Pancasila dan UUD 1945 mengakomodir spirit ketuhanan. Pemidanaan Indonesia memiliki nilai-nilai hukum Islam berupa nilai ilahiyah, pendidikan dan menjaga stabilitas dalam masyarakat.. Dengan demikian, puncak relevansi antara sanksi pidana Islam dan pemidanaan Indonesia sama-sama menghendaki persoalan menjaga stablitas dalam masyarakat. Sudah saatnya umat Islam bersatu dalam hal mewacanakan untuk memasukkan sanksi hukum pidana Islam ke dalam pembaharuan pemidanaan dan pidana Indonesia.
PARADIGMA FILSAFAT EKONOMI SYARIAH SEBAGAI SUATU SOLUSI KEHIDUPAN MANUSIA Ghozali, Mohammad; Sari, Tryas Titi
DIKTUM: Jurnal Syariah dan Hukum Vol 16 No 2 (2018): Diktum: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.658 KB) | DOI: 10.35905/diktum.v16i2.615

Abstract

The philosophy of Economics Sharia or Islamic real economics have appeared since the existence of the religion of Islam, i.e. Since the days of the Prophet. His goal was to bring humans to the world and the hereafter fallah and putting human beings as the Caliph was given a treasure by God to take advantage of what is on Earth with his best. A Socialist or a capitalist system is not able to answer the problem humans with leaves many problems of life, with evidence that the system is not able to give welfare to humanity as a whole even just for some particular people only. This factor becomes one evidence that economy more Islamic have the right concept and can provide overall well-being to mankind. It can be seen from the deployment of Islamic economic system since the days of the Prophet, which has provided a good impact to the society that existed at the time. And when the system is taken down to the next generation, in fact it can be applied with good and provide solutions for existing problems. Thus Islamic economic philosophy is holding an important role in the development of the economy of humans for the sake of reaching fallah is expected.
DEWAN PENGAWAS SYARIAH DAN PROFESIONALISME SUMBER DAYA MANUSIA Masse, H. Rahman Ambo
DIKTUM: Jurnal Syariah dan Hukum Vol 16 No 2 (2018): Diktum: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.403 KB) | DOI: 10.35905/diktum.v16i2.616

Abstract

Sharia Supervisory Board (DPS) is one of the most important part in the system of Islamic financial and banking institutions in Indonesia. The existence of DPS is recognized based on applicable laws and regulations. The existence of DPS in sharia financial institutions and sharia banking aims to oversee sharia principles that must be implemented in real terms in the contract system and transactions in Islamic financial and banking institutions. Empirically, the recognition of legislation on the existence of DPS has not been fully implemented by Islamic financial and banking institutions. In fact, recommendations regarding the findings of sharia principles violations in the contract system and transactions in sharia financial and banking institutions often receive a response from the board of directors. Therefore, the most important indicator that DPS must have is the professionalism of its human resources. Competence is a determinant factor in recruiting DPS. These competencies include aspects of mastery of fiqh muamalah theories, competency in reading financial statements, and competencies in the field of engagement law.
AL-QARDH AL-HASAN: SOFT AND BENEVOLENT LOAN PADA BANK ISLAM Hannanong, Ismail; Aris, Aris
DIKTUM: Jurnal Syariah dan Hukum Vol 16 No 2 (2018): Diktum: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.985 KB) | DOI: 10.35905/diktum.v16i2.617

Abstract

Akad Al-Qardh is an agreement or agreement between the two parties, whereby the first party provides assets or provides property in the sense of lending to a second party as a borrower of money or a person who receives assets that can be billed or reimbursed, in other words lend property to other people who need fast funds without expecting rewards. For its practice in the Islamic banking of Al Qardh Al Hasan serves as a bailout fund for a short period of time, the customer will return it quickly, as a facility to obtain funds quickly because the customer cannot withdraw the funds, for example due to being stranded in deposits, as a facility to help small and medium businesses or social community. The benefits of aqad al-qardh are helping customers who need fast funds, as well as one of the giver characteristics between Islamic banks and conventional banks which contain social missions, in addition to commercial missions, improve good image and increase community loyalty to Islamic banks.
URGENSI PEMIKIRAN IBNU AL-QAYYIM AL-JAUZIYYAH TENTANG PERUBAHAN HUKUM TERHADAP PERKEMBANGAN SOSIAL HUKUM ISLAM DI LINGKUNGAN PERADILAN AGAMA WILAYAH SULAWESI SELATAN Basri, Hj. Rusdaya
DIKTUM: Jurnal Syariah dan Hukum Vol 16 No 2 (2018): Diktum: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.135 KB) | DOI: 10.35905/diktum.v16i2.618

Abstract

This study examines the urgency of Ibn al-Qayyim al-Jauziyyah's thinking about legal changes to the social development of Islamic law in the Religion Court area of ??South Sulawesi. The thought of Ibn al-Qayyim al-Jauziyyah concerning legal changes to the social development of Islamic law based on changes in time, place, conditions, intentions and customs. Maslahah is the principle to change of legal fatwa based on changes in time, place, circumstances, and customs that apply in a place in accordance with the goals and the benefits desired by the Shari'a. The legal theory of Ibn al-Qayyim al-Jauziyyah in general has been implemented in the ruling or legal stipulation in the Religion Court in the South Sulawesi region. The theory is implicitly used. The judge decides the case with regard to local conditions and conditions.
HUKUMAN DAN KEDUDUKAN HAK WARIS BAGI PELAKU EUTHANASIA Anwar, Wirani Aisiyah
DIKTUM: Jurnal Syariah dan Hukum Vol 16 No 2 (2018): Diktum: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (50.62 KB) | DOI: 10.35905/diktum.v16i2.619

Abstract

Euthanasia is a term used in medical science (medical), activities carried out to speed up the death of the patient who is considered unable to survive anymore. With the sophistication of the modern world now euthasia is considered a necessity, while euthanasia in Islamic law equates its law to murder. Murder is categorized in three forms, namely intentional murder, murder resembles intentional, and murder by mistakes. And euthanasia is divided into two, namely active euthanasia and passive euthanasia. In Islamic law active eythanasia is considered the same as intentional murder so that the perpetrator is subject to a qishash, diat punishment and for heirs or applicants of euthanasia no heir can be said (not receive inheritance from the victim of euthanasia), whereas passive euthanasia is permissible in Islamic law.
PEMIKIRAN EKONOMI IBNU QAYYIM TENTANG KONSEP TAS’IR Wahyu, A. Rio Makkulau
DIKTUM: Jurnal Syariah dan Hukum Vol 16 No 2 (2018): Diktum: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.498 KB) | DOI: 10.35905/diktum.v16i2.620

Abstract

Ibn Qayyim Al-Jauziyyah is an Islamic thinker who examines various issues which are meant in the economic field which are contained in his various works such as; in At-Thuruq Hukmiyah Fi As-Siyasati Asy-Syariyah. This book explains about a guideline of government in set a state policy. Ibnu Qayyim in his book divided pricing policy into 2 kinds those are fair pricing policy and legal and also unfair pricing policy and it is prohibited. This study is conducted by using library research method with the purposes to describe the thoughts of Ibn Qayyim about pricing policy. Analysis result showed that fair pricing policy in market mechanism has been main guidelines in every its transaction. Fair pricing by government is very suggested when the situation in market undergoes disorganisation thus make many bad impacts for trader, this the government’s role as wilayatul hisbah in determining price in market for realising prosperity.

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