cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
Jurnal Iqtisad
Published by Universitas Islam Indonesia
ISSN : -     EISSN : -     DOI : -
Core Subject :
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2002)" : 5 Documents clear
Menuju Konsep “Maximum Likelihood”: Islam Menjawab Volatilitas Ekspektasi dalam Perekonomian Ibrahim Kholilul Rozaq; Satria Utama Soekarjono; Nurkholis Nurkholis
Jurnal Iqtisad Vol. 3 No. 1 (2002)
Publisher : Jurnal Iqtisad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iqtisad.vol3.iss1.art1

Abstract

In terms of the extent of its currency depreciation, many countries in Asia  get serious casualty of this financial crisis. It is paradoxical, given the soundness of Asia’s economic position in 1996 and the economy’s good performance during the first half of 1997, which was supported by tight fiscal policies, prudent monetary policies, and an adequate exchange rate policy. The end result is that the crisis that has afflicted Asia since mid-1997 has radically changed Asia’s economic position, with the exchange rate suffering a severe depreciation of around 30 %-80% percent (for some Asian countries observed) between July 1997 and January 1998. One of the most important things behind the screen of this crisis is a term called: expectation. Expectation has destroyed stability of many variables: Exchange rate, capital flow, the value of debt, trade balance, and inflation that simultaneously break down the stability of economic condition. Expectation based on condition that in Islamic’s perspective: God has cover our heart to think as wise as possible, something non-linear, and –the most dangerous- to act without sense of humanities to other people, or country that suffered by crisis. In more familiar explanation, expectation occured when individual predicts the next condition given by the assumption, value, and rational thinking. Based on this fact, it must be seen that some space has opened to show Islamic view to solve this crisis. With the very limited ability, this study tried to, explore how Islam manage the expectation and give the obligation that this management will converge in economic stability overtime.
Relevansi Ajaran Agama dalam Aktivitas Ekonomi Syafiq Mahmadah Hanafi; Achmad Sobirin
Jurnal Iqtisad Vol. 3 No. 1 (2002)
Publisher : Jurnal Iqtisad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iqtisad.vol3.iss1.art2

Abstract

This paper discusses the effect of the values and interpretations of religion on economic activity. We argue that although the religions influence the economic activities, but the interpretations on the religions prove to have more profound impact on the activities. Islam and Protestant –i.e. the interpretations on them- have different views on the nature of behavior and the institutions involved, being Islam emphasis ‘social’ nature and Protestant emphasizes ‘individual’ nature. These emphases lead to differences in economic activities and institutions involved.
The Disclosure of Islamic Values-Annual Report The Analysis of Bank Muamalat Indonesia's Annual Report Sofyan Syafri Harahap
Jurnal Iqtisad Vol. 3 No. 1 (2002)
Publisher : Jurnal Iqtisad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iqtisad.vol3.iss1.art3

Abstract

In a capitalist system apt annual report that includes financial statement is assumed to provide sound information concerning a given company. The annual report offers a background to a company, its financial position, operational results, and its performance According to radical economics, a financial statement serves the interests of capitalists (Belkaoui, 1984) Annual reports are also value free and are not concerned with issues such as justice or ethics. Indeed, current trends in accounting have raised some questions concerning the paradigm of traditional accounting theory and especially its bias concerning capitalist interests. The emergence of Employee Reporting Value Added Accounting, Socio Economic Accounting, and Environmental Accounting to name just a few, is evidences of the shortcomings of the capitalistic accounting system in establishing both just and fair principles among company stakeholders This has therefore led to a demand for a new approach towards accounting disclosure including among others things: a clear account of how a company treats its employees, society, the environment and the beliefs of employees. Even though the standard formulated by AAOIFI (1998) based on capitalistic accounting, are still in a theoretical stage of development they can be used as a starting point that may help lead to an improved set of disclosure criteria that can be used by an Islamic bank or organization. This paper will discuss the empirical evidence derived from one such Islamic organization. Bank Muamalat Indonesia, has compiled information using capitalistic accounting standards so as to clarify its financial position and results of operations to stakeholders. It is hypothesized though, that the current disclosures system employed gives no indication of justness or fairness and so is incompatible with Islamic value. The paper argues Muslim researcher should aim to move from utilizing capitalistic practice primarily concerned with the disclosure, of 'financial indicators and towards a system that also consider justice, fairness, and ethical practices.
Agenda Pengembangan Perbankan Syariah untuk Mendukung Sistem Ekonomi yang Sehat di Indonesia: Evaluasi, Prospek dan Arah Kebijakan Mulya Siregar
Jurnal Iqtisad Vol. 3 No. 1 (2002)
Publisher : Jurnal Iqtisad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iqtisad.vol3.iss1.art4

Abstract

Even though shariah banking has been legally exist in Indonesia since 1992, its development still face some constraints Actually, the development of shariah banking is an soundness of national  integral part of developing banking system and strengthening the economic fundamental. So, a good cooperation among stakeholder of shariah banking is strongly needed a market driven, fair treatment, gradual and sustainable, and Islamic values oriented policy are important paradigm for developing a sound shariah banking system. Besides evaluating economic performance of shariah bank and predicting its prospect in the future, this paper also discuss the paradigm, direction and strategic policy for developing shariah banking in Indonesia.
Penyesuaian Teori Akuntansi Syari`ah: Perspektif Akuntansi Sosial dan Pertanggungjawaban Muhamad Muhamad
Jurnal Iqtisad Vol. 3 No. 1 (2002)
Publisher : Jurnal Iqtisad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iqtisad.vol3.iss1.art5

Abstract

Assumption that accounting is a value free science and practice has been critized since 1970s. There is a very basic question that accounting is value free or not. Some fundamental concepts are now re-questioned, i.e: interest position, basic assumption or concept and its impact on practise, and also methodology. This paper discuss about Islamic perspective on accounting and practise, or known as shariah accounting. Shariah accounting based on the main Islamic source Al Qur’an and Hadist, both on its paradigm and practise. It has not only a social orientation but also a responsibility orientation. Shariah accounting will report social impact of an activity and a humanistic, emancipatoric, transcendental and theological responsibility. In Islamic terminology, shariah accounting is a zakah and amanah oriented.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2002 2002


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2003): English Version Vol. 4 No. 1 (2003) Vol. 3 No. 1 (2002)