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INDONESIA
Jurnal Iqtisad
Published by Universitas Islam Indonesia
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Articles 6 Documents
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Search results for , issue "Vol. 4 No. 1 (2003)" : 6 Documents clear
Rekonstruksi Etika Bisnis: Perspektif Al-Qur’an Lukman Fauroni
Jurnal Iqtisad Vol. 4 No. 1 (2003)
Publisher : Jurnal Iqtisad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iqtisad.vol4.iss1.art6

Abstract

Walaupun umat Islam belum maju dalam bidang perekonomian, tetapi kajian ekonomi dan bisnis dari perspektif al-Qur’an belum banyak dilakukan. Penelitian ini memilih bidang etika bisnis, dengan fokus masalah; bagaimanakah pandangan al-Qur’an tentang bisnis dan etika bisnis, prinsip-prinsip etika bisnis serta prinsip-prinsip yang melandasi praktek mal-bisnis. Dan bagaimana pula relevansinya dalam membangun bisnis yang Islami. Penelitian ini mendasarkan pada interpretasi ayat-ayat al-Qur’an dengan menggunakan pendekatan hermeneutik yang didukung metode semantik.Bisnis dalam al-Qur’an disebut sebagai aktivitas yang bersifat material sekaligus immaterial yang didalamnya terdapat nilai-nilai etika bisnis. Suatu bisnis bernilai, bila telah memenuhi kebutuhan material dan spiritual secara seimbang. Pada hakikatnya bisnis harus terbebas dari kandungan kebatilan, kerusakan dan kezaliman. Sebaliknya terisi dengan nilai kesatuan, kehendak bebas, pertanggung-jawaban, kesetimbangan dan keadilan serta kebenaran (kebajikan dan kejujuran). Dengan padangan ini etika bisnis dapat diimplementasikan oleh siapapun, kapanpun, dimanapun serta tidak terbatasi oleh perkembangan media bisnis. Pada dasarnya semua jenis bisnis dibolehkan, kecuali bertentangan dengan nilai etika bisnis atau dilarang oleh Syari’at. Bisnis adalah baik dan benar kecuali yang mengandung kebatilan, kerusakan atau kedzaliman.
Do Risk-Based Capital Requirements Allocate Financing and Cause a "Bigger" Loan Loss Provision for Islamic Banks? Abdul Ghafar Ismail; Shahida Shahimi
Jurnal Iqtisad Vol. 4 No. 1 (2003)
Publisher : Jurnal Iqtisad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iqtisad.vol4.iss1.art1

Abstract

The purpose of the study is to examine the Islamic banks' response to the risk-based weighted capital requirements implemented in 1989. This paper will look at three possible effects; First, will the implementation of risk-based capital encourage substitution out as-sets in the 100 percent risk category such as deferred payment (debt contract) and, into as-sets in the less risky categories such as mudharabah and musharakah financing and gov-ernment investment certificates? Second, will the implementation of risk-based capital (RBC) discourage Islamic banks to utilize the equity financing upon subsidiary companies as the latter is deducted from the total capital base? Third, may the risk-based capital cause a "bigger" loan loss provision, as the concentration of financing is based on the debt contract? This study finds that Islamic banks could reduce financing portfolios in order to increase capital ratios. Second, the core capital ratio is enough to fulfill the 8% capital re-quirement indicating that Islamic banks do not rely on Tier-2 capital. Third, the higher percentage of debt financing may lead to the losses from debt financing that are entirely absorbed by banks and later, by depositors, resulting in lower return to depositors.   JEL Classification numbers: G15; G18; P51Keywords: Islamic banking; bank capital; loan loss provision
Study on Factors Influencing Performance of The Best Baitul Maal Wat Tamwils [BMTS] In Indonesia Muhammad Akhyar Adnan; Agus Widarjono; M.Bekti Hendri Anto
Jurnal Iqtisad Vol. 4 No. 1 (2003)
Publisher : Jurnal Iqtisad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iqtisad.vol4.iss1.art2

Abstract

The Islamic financial institutions generally, and the Islamic banks particularly have been interesting phenomena for about last two or three decades. They are believed [by many] to be an interesting, challenging and promising model of the current or conventional financial systems. In the case of Indonesia, despite of the fact that there are two official types of Islamic bank, as they are accommodated by Banking Act No. 7 1992, as well as Banking Act No. 10 1998, there is an additional type as what so-called Baitul Maal wat Tamwil, or abbreviated as BMT.BMTs have even attracted more attention. First, because they are generally unregistered under the normal practice rule such as Central Bank. Second, they have developed very significantly in quantity and spread in very wide areas of different provinces. Currently, there are about two thousand BMTs around the country. This indicates that BMTs have been contributing to the national economy. Third, although the country is hit by the crisis, many BMTs operate smoothly.  This is contrary to what might be seen in the fact faced by many formal conventional banks. Based on the above factors, we are interested in investigating what the influencing factors are behind the good performance of BMTs in general. This is the main objective of this study. To answer the research problems, the data were collected from the best 47 BMTs in five different provinces, i.e., West Java, Jakarta Special Territory of Capital, Middle Java, Special Region of Yogyakarta, and East Java. The simple descriptive, as well as the regression analysis, was applied. It is found that there are four main influencing factors. They are the salary rate of management, the education and the management skill of personnel's involved in daily operation and the product attributes. Other factors predicted at the beginning [such as working hours, the number of products] are found to have a negative correlation to the BMT's performance. One important implication of these finding is that there is a serious need to improve the management skill as well as the need to refine the managers' rate of salary.Keywords: Islamic Financial Institutions, Microfinance, Performance evaluation.
The Influence of Religiosity, Income And Consumption on Saving Behaviour: The Case of International Islamic University Malaysia (IIUM) Naziruddin Abdullah; M. Shabri Abd.Majid
Jurnal Iqtisad Vol. 4 No. 1 (2003)
Publisher : Jurnal Iqtisad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iqtisad.vol4.iss1.art3

Abstract

Islam encourages its ummah to consume goods and services moderately, and prohibits them from wastage or extravagance. With these encouragements and prohibitions firmly embedded in the teachings of Islam, it is expected that the Muslims will save more out of their given income. Further, the limitation of consumption basket within the Islamic concept of permissibility (halal) and prohibition (haram), the potentiality of saving amongst the Muslims is obviously enhanced. This will in turn imply that a practising Muslim (i.e., the Muttaqin) who obeys all the shari’ah injunctions will tend to save more than the ignorant Muslims, cateris paribus. With this in mind, the paper attempts to measure the influence of religiosity, income and consumption on saving behaviour. To make the study materializes, the IIUM students, Malaysian and international, are taken as the case study. From the empirical results, it is found that the religiosity and other variables have a significant impact on the IIUM students’ saving behaviour. The inference of the finding is that such a relationship, for example, between religiosity and saving may exist if the study is extended to investigate the saving behaviour of Muslims with different credentials.Key words: Saving behaviour, Religiosity, Consumption and Income.
Towards a New Perspective of Project Evaluation: An Islamic Outlook With Special Emphasis on Discounting Problem Masyhudi Muqorobin
Jurnal Iqtisad Vol. 4 No. 1 (2003)
Publisher : Jurnal Iqtisad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iqtisad.vol4.iss1.art4

Abstract

Kontroversi dalam pandangan Islam tentang evaluasi proyek berkisar pada isu diskonting yang terkait dengan pengharaman suku bunga. Tidak banyak literature yang memfokuskan pada persoalan tersebut, sehingga pertanyaan mendasar yang terkait dengannya juga belum terjawab secara memuaskan. Dengan demikian, kebutuhan akan karya khususnya dengan perspektif Islam dalam kaitannya dengan evaluasi proyek amatlah mendesak. Selain masalah diskonting, isu lain yang berhubungan erat adalah analisa keuntungan dan biaya social dan metodologi evaluasi proyek yang masih langka dalam khazanah pemikiran ekonomi Islam, khasnya di Indonesia.Dengan melakukan survey pada sejumlah karya ekonom Muslim yang terfokus pada permasalahan tersebut, tulisan ini menghasilkan temuan utama tentang kesesatan pendekatan Fisher mengenai preferensi waktu. Preferensi waktu dalam pandangan Islam bukanlah merupakan sebuah fenomena konsumsi sebagaimana pendekatan Fisherian, ia lebih merupakan sebuah fenomena produksi atau investasi. Ajaran nilai yang penting dalam Islam memberikan tekanan pada karya yang dilakukan oleh seorang Muslim, sementara untuk memiliki karya, diperlukanlah konsumsi. Dengan demikian, konsumsi hanyalah satu konsekwensi dari sebuah karya. Oleh karenanya evaluasi proyek dalam pandangan Islam memerlukan justifikasi metodologi yang diturunkan dari nilai-nilai Islam yang dinamis.JEL Classification: E-21, D-91, O-22 and Z-12Keywords: discounting rate, interest, project evaluation, rate of return, time preference
Sinergi Oposisi Biner: Formulasi Tujuan Dasar Laporan Keuangan Akuntansi Syari’ah Iwan Triyuwono
Jurnal Iqtisad Vol. 4 No. 1 (2003)
Publisher : Jurnal Iqtisad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iqtisad.vol4.iss1.art5

Abstract

Wacana akuntansi syari’ah di Indonesia perlu dikembangkan tidak saja pada level filosofis, tetapi ke arah teori yang lebih konkrit. Makalah ini pada dasarnya bertujuan un¬tuk memberikan kontribusi bagi akuntansi syari’ah pada level teori, yaitu, khususnya memformulasilkan tujuan dasar (basic objectives) dari laporan keuangan (financial state¬ments) akuntansi syari’ah.Alat analisis yang digunakan dalam makalah ini adalah sinergi oposisi biner yang diilhami oleh nilai-nilai dari tradisi Islam dan Tao. Alat analisis ini pada dasarnya meng¬gabungkan dua hal yang berbeda (dan bahkan bertolak belakang) menjadi satu kesatuan yang tidak terpisahkan, misalnya hibrida antara nilai-nilai maskulin dengan feminin, ego¬istik dan altruistik, materi dan spiritual, dan lain-lainnya.Dari hasil analisis dapat diformulasikan bahwa tujuan dasar laporan keuangan akun¬tansi syari’ah adalah untuk memberikan: (1) akuntabilitas dan (2) informasi. Akuntabilitas merupakan representasi dari unsur spirit (ruh, atau, jiwa), atau unsur etika, atau unsur ukhrawi, atau unsur feminin. Sedangkan informasi merupakan representasi dari unsur materi, atau unsur ekonomi, atau unsur duniawi, atau unsur maskulin. Kedua tujuan dasar tersebut menjadi satu-kesatuan yang tidak terpisahkan dan menjadi kekuatan dari akuntansi syari’ah.Key words: sinergi oposisi biner, maskulin, feminin, akuntabilitas, dan informasi.

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