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DIKTUM: JURNAL SYARIAH DAN HUKUM

diktum
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Published by Institut Agama Islam Negeri Parepare

ISSN : 16931777 EISSN : 25488414 DOI : https://doi.org/10.35905/diktum

Core Subject : Humanities, Social,

Humanities Law, Crime, Criminology & Criminal Justice

Family in Law, Islamic Law, Islamic Jurisprudence Studies, Islamic Economy Law, Islamic Political Jurisprudence, Islamic Comparative Law and Islamic Astronomy.

Arjuna Subject : Ilmu Sosial - Hukum

Articles 296 Documents

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PENGEMBANGAN MINAT BERWIRAUSAHA PADA MAHASISWA SEKOLAH TINGGI AGAMA ISLAM NEGERI (STAIN) PAREPARE Sudirman L; Damirah Damirah; I Nyoman Budiono
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

Abstract: This study aims (1) to identify the entrepreneurial behavior of STAIN Parepare students, (2) to know factors that influence the entrepreneurship interest and (3) to know the possible strategies applied in developing the entrepreneurship interest of STAIN Parepare students. This research uses explanatory research. The results of research showed that 9% of STAIN parepare students have been doing entrepreneurial activities in addition to perform their main duties as students. The results of the test together show that the variables of entrepreneurship subject consist of seminar / training; religious approach; student Entrepreneurship Development Center; student cooperative; cooperation with financial institution, cooperation with business institution, capital aid, lecturer enhancement, and side job together affect student interest in entrepreneurship. Abstrak: Penelitian ini bertujuan untuk (1) mengetahui perilaku wirausaha mahasiswa STAIN Parepare, (2) mengetahui faktor-faktor yang mempengaruhi minat berwirausaha tersebut dan (3) mengetahui strategi yang bisa diterapkan dalam mengembangkan minat berwirausaha mahasiswa STAIN Parepare. Hasil menelitian menunjukan bahwa sebesar 9 % mahasiswa STAIN parepare telah melakukan kegiatan wirausaha di samping menjalankan tugas utamanya sebagai mahasiswa. Hasil uji secara bersama-sama menunjukan bahwa variabel mata kuliah kewirausahaan , Seminar/Pelatihan, Pendekatan Agama, Pusat Pengembangan Kewirausahaan Mahasiswa, Koperasi Mahasiswa, Kerjasama dengan Lembaga Keuangan, Kerjasama dengan Lembaga Usaha, Bantuan Modal, Peningkatan Dosen, dan kerja sampingan berpengaruh terhadap minat berwirausaha mahasiswa.

PROSPEK PROGRAM STUDI PERBANKAN SYARIAH Muhammad Kamal Zubair
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

Abstract: Along with the opening of Sharia Banking Courses at STAIN Parepare, there are some things that require an immediate answer problems, such as how the response of potential users graduates of the courses and how their appreciation of the opening of the courses as well as how their expectations for graduates of Sharia Banking Courses. This study aimed to obtain descriptive information about the responses and expectations of Islamic Financial Institutions in Parepare on the opening of the Sharia Banking Courses at STAIN Parepare as potential users of the graduates of Sharia Banking Courses. The results showed that the manager of Islamic Financial Institutions appreciation against the opening of Sharia Banking Courses very positive. Islamic banking and Islamic financial institutions in Parepare gave high appreciation to the opening of this course. The practitioners of Islamic financial institutions also hope Sharia Banking Courses graduates are able to master the concept of Islamic banking both in the realm of theory and practice. Abstrak: Seiring dengan pembukaan program studi Perbankan Syariah di STAIN Parepare, terdapat beberapa hal permasalahan yang memerlukan jawaban segera, diantaranya adalah bagaimanakah respon calon pengguna lulusan program studi tersebut dan bagaimanakah apresiasi mereka terhadap pembukaan Program Studi tersebut serta bagaimanakah harapan mereka terhadap lulusan Program Studi Perbankan Syariah. Penelitian ini bertujuan untuk memperoleh informasi deskriptif mengenai tanggapan dan harapan Lembaga Keuangan Syariah di Parepare terhadap pembukaan Program Studi Perbankan Syariah di STAIN Parepare sebagai calon pengguna lulusan program studi tersebut. Hasil penelitian menunjukkan bahwa sikap dan apresiasi pengelola Lembaga Keuangan Syariah terhadap pembukaan Program Studi Perbankan Syariah sangat positif sekali. Lembaga keuangan dan perbankan syariah yang ada di Parepare memberikan apresiasi yang tinggi terhadap pembukaan program studi ini. Para praktisi lembaga keuangan syariah juga berharap lulusan Program Studi Perbankan Syariah mampu menguasai konsep perbankan syariah baik pada ranah teori maupun praktek.

BUSINESS RISK ATAUKAH HUMAN ERROR Miftachul Ulum
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

Abstract: In every decision made by the business, it is always confronted with an uncertainty that we know as risks. Stakeholders are those who influence or will be influenced by the decision. Statistically risk can be formulated as a deviation. The magnitude of risk can be measured by variance (?2) or standard deviation (?). Through prudential principles, the types and forms of risk can be avoided or minimized. The carelessness is a factor of human error which is a factor beyond human reason. Humans are only able to put the basic concept of prudence in making decisions but all the terms of haqiqi will be the right of the Almighty. Abstraksi : Setiap pengambilan keputusan yang dilakukan oleh pelaku bisnis selalu dihadapkan pada suatu ketidakpastian yang kita kenal dengan risiko. Stakeholder sebagai pemangku kepentingan merupakan pihak yang mempengaruhi atau yang akan dipengaruhi keputusan tersebut. Secara statistik risiko dapat dirumuskan sebagai penyimpangan, besarnya risiko dapat diukur dengan variance (?2) atau standar deviasi. Melalui prinsip kehati-hatian jenis dan bentuk risiko dapat dihindari atau bahkan dapat diminimalkan. Kelalaian adalah merupakan suatu faktor yang diluar nalar manusia. Manusia hanya meletakkan konsep dasar kehati-hatian dalam mengambil keputusan namun ketentuan secara haqiqi menjadi hak Yang Maha Kuasa.

PENERAPAN AKUNTANSI PEMBIAYAAN MUDHARABAH BERDASARKAN PSAK NO. 105 PADA BANK BNI SYARIAH KANTOR CABANG MIKRO KOTA PAREPARE Darmawan Darmawan; Abdul Hamid
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

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

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

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 Abdul Syatar
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

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 Mohammad Ghozali; Tryas Titi Sari
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

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 H. Rahman Ambo Masse
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

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 Ismail Hannanong; 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

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.

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Contact Name
M. Ali Rusdi

Contact Email
malirusdi@iainpare.ac.id

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+6285257099481

Journal Mail Official
diktum@iainpare.ac.id

Editorial Address
Jl. Amal Bakti 08 Soreang Parepare IAIN Parepare 91132, Kota Parepare Sulawesi Selatan Indonesia

Location
Kota pare pare,

Sulawesi selatan

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name M. Ali Rusdi

Contact Email malirusdi@iainpare.ac.id

Phone +6285257099481

Journal Mail Official diktum@iainpare.ac.id

Editorial Address Jl. Amal Bakti 08 Soreang Parepare IAIN Parepare 91132, Kota Parepare Sulawesi Selatan Indonesia

Location Kota pare pare, Sulawesi selatan INDONESIA

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Contact Name
M. Ali Rusdi

Contact Email
malirusdi@iainpare.ac.id

Phone
+6285257099481

Journal Mail Official
diktum@iainpare.ac.id

Editorial Address
Jl. Amal Bakti 08 Soreang Parepare IAIN Parepare 91132, Kota Parepare Sulawesi Selatan Indonesia

Location
Kota pare pare,

Sulawesi selatan

INDONESIA