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Khatulistiwa: Journal of Islamic Studies
Published by Institut Agama Islam Negeri Pontianak
ISSN : 14125781     EISSN : 25028499     DOI : 10.24260
Core Subject : Religion, Social,
Religion Social Sciences
KHATULISTIWA: Journal of Islamic Studies welcome papers from academicias on theories, philoshopy, conceptual paradigms, academic research, as wel as religion practices, in particular, papers which consider the following general topics are invited; Islamic education, Islamic Law, Islamic Economic and Business, Qur’anic and Hadist Studies, Islamic Though and Literature, Islamic Peace, Science & Civilization in Islam and Islam in Local/nation The regular issues include June and December editions each year. The journal is concerned to publish research-based articles in the area of Islamic studies.
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Articles 8 Documents
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Search results for , issue "Vol 2, No 1 (2012)" : 8 Documents clear
LEASING (Problema Praktek Al-Ijârah Kontemporer) Atmadja, Dwi Surya
Khatulistiwa Vol 2, No 1 (2012)
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.701 KB) | DOI: 10.24260/khatulistiwa.v2i1.195

Abstract

This article elaborates the practice of ijarah in the modern world. This article was triggered by the fact that there have been a lot of movements towards sharia economy lately. These movements are marked by the emergence of sharia economic organizations in Indonesia. In line with the goal of Islamic economic practices which is to bring prosperity for the entire humankind, the practice of ijarah must be able to carry out the mission. Meanwhile if we compare the practice of ijarah in the past to that of the present, there are challenges faced by those who currently practice sharia economy since sharia economy is more exploitative than conventional economy. Therefore, we need to consider the compatibility of the practice of ijarah in the past with that of the present.
PEMIKIRAN EKONOMI ISLAM TENTANG UANG, HARGA DAN PASAR Iqbal, Ichsan
Khatulistiwa Vol 2, No 1 (2012)
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.608 KB) | DOI: 10.24260/khatulistiwa.v2i1.191

Abstract

ABSTRACT The making of coins is a guarantee given by the authorities that a coin contains an amount of specific gold and silver content. The manufacture is a religious office, and therefore not subject to temporal rules. And money is used for legal tender, measurement of prices, assets and deposits in banks. Money is not the means to speculate. A fair price is the price at which people sell goods and generally accept as the equivalent of the goods sold in a certain place and at a certain time. The market is the meeting place between demand and supply in order to determine the price. The price depends not only on the supply, but also relies on the strength of demand. Therefore, the increase or decrease in prices are not always related to the decrease or increase in production.
MEMBANGUN PARADIGMA AKUNTASI SYARIAH Arwani, Agus
Khatulistiwa Vol 2, No 1 (2012)
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122.526 KB) | DOI: 10.24260/khatulistiwa.v2i1.196

Abstract

Although the history of accounting stretches back to when the first organised society began, accounting theory development is mainly a child of the 20th Century. Although the profession began in the UK in 1853 in Scotland, it is in the USA accounting theory development took place with the contribution of academics and the participation of the profession. The accountability framework is discussed and proposed as an alternate framework. The reasons why this framework would be the most likely to be the one adopted in any Islamic accounting are given. The philosophy, ontology and epistemology of the Islamic worldview are given as a background to the need for of Islamic accounting. These are then discussed in the light of objectives of the Islamic syariah on which Islamic accounting would have to be based. The objectives of Islamic accounting are then discussed with the implication for Islamic accounting concepts, principles and reporting practices. It is concluded that Islamic accounting is part of the evolution of accountancy to a more holistic approach that takes into account the socio/political/natural environments and as an attempt to liberate accounting from its incarceration in the utilitarian economic domain.
PEMBERDAYAAN EKONOMI MASYARAKAT BERBASIS MASJID DI PONTIANAK Ruslan, Ismail
Khatulistiwa Vol 2, No 1 (2012)
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.273 KB) | DOI: 10.24260/khatulistiwa.v2i1.192

Abstract

In reality, the growth of mosques and surau (smaller mosques) in the city of Pontianak is fast, like mushrooms in the rainy season. The data from the Ministry of Religious Affairs of Pontianak in 2008 shows that the number of mosques and surau was 336 in total. However, the number was not accompanied with activities for economic development of the Muslim society. Similarly, in terms of the number, the majority of people in the city of Pontianak is Muslim, and certainly this has the potential for the empowerment, both in terms of human resources and natural resources (including the Muslim funds). This subject is necessary to be studied by considering: first, the economic conditions of the communities in the city of Pontianak lie under the poverty line and the economic underdevelopment. Therefore, it requires a real effort to improve their economic condition. Second, this article is as an effort to re-actualize the role and functions of mosques as well as the shifting paradigm of the Muslim community in the city of Pontianak regarding the mosque.
LEMBAGA KEUANGAN SYARI’AH DI MATA TOKOH AGAMA NON MUSLIM Hakim, Luqman
Khatulistiwa Vol 2, No 1 (2012)
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (68.277 KB) | DOI: 10.24260/khatulistiwa.v2i1.197

Abstract

The emergence of religious-based institutions, be it social or profit oriented in nature, is often suspected of being a threat to other religions because it is feared the presence of these institutions comes with a mission of heresy. It often appears among the community. Therefore, amid the mushrooming Shariah financial institutions either banks or non banks, the researcher would like to find out the response of non-Muslim religious figures toward the Shariah financial institutions.
PERBANKAN SYARI’AH DI INDONESIA; PELUANG DAN TANTANGANNYA (Pendekatan Analisis SWOT) Rasiam, Rasiam
Khatulistiwa Vol 2, No 1 (2012)
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.819 KB) | DOI: 10.24260/khatulistiwa.v2i1.193

Abstract

The will to develop the economy of Sharia is not solely due to the spirit of religion will but there is disclosure of truth and practice of the result of scientific evolution particularly in the field of economics. The main reason is a justice perspective so as to generate ghiroh to articulate in the real world. In fact, the Sharia-based economy has evolved in some countries, even in countries that had previously proposed and implemented the concept of conventional economy with the capitalistic system. Along with these developments, Sharia economics began to appear in Colleges. In a real context, the Sharia economic system has already been practiced in the banking world. In Indonesia, the trigger was Law No. 7/1992 which was later changed to law No. 10/1998.
MENGINTEGRASIKAN NILAI EKONOMI ISLAM DALAM REKONSTRUKSI SISTEM EKONOMI DI INDONESIA (Solusi Alternatif Mencari Jalan keluar dari Krisis Ekonomi) Munim, Fathan
Khatulistiwa Vol 2, No 1 (2012)
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.046 KB) | DOI: 10.24260/khatulistiwa.v2i1.198

Abstract

The reform movement that has swept Indonesia since 1998 has not yet had a significant impact on the improvement of the government’s performance especially with regard to the economic field. The ongoing economic crisis and the rising inflation accompanied by a high rate of unemployment and crime are the multiplier effects of the government’s failure in implementing economic policies. The effects also indicate that capitalism has failed to provide prosperity for all. Capitalism has, in fact, created a gap between the developed and the developing countries. This writing tries to analyze and formulate the concept of integrating Islamic economic values in order to find a solution for the reestablishment of an economic concept which is capable of overcoming the ongoing economic crisis in this country, hopefully.
KONSTRUKSI PROFIT SHARING DALAM BISNIS SYARIAH Mardhiyah Hayati
Khatulistiwa Vol 2, No 1 (2012): Volume 2 Nomor 1 Maret 2012
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.18 KB) | DOI: 10.24260/khatulistiwa.v2i1.194

Abstract

Specifically, there is a popular musyarakah form; it’s mudharabah. The mudharabah is a cooperation between a capital owner and an entrepreneur who has skill or power in running a project. With mudhārabah, two persons who have cooperation do not get money lending interest, but they will get profit sharing from a project agreement. In mudharabah, one provides the capital, and the other runs it with effort through management. The first party is called a shahib al-mal (financier), and the second party is called a mudharib (entrepreneur). So, in mudharabah transaction scheme, capital is 100 % from shahib al-mal (financier), and the management is done by a mudharib (entrepreneur).

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