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Jurnal Iqtisad
Published by Universitas Islam Indonesia
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Articles 17 Documents
 1   2 
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.
Consumers’ Preference toward Islamic Banking (Case Study in Bank Muamalat Indonesia and Bank BNI Syariah) Delta Khoirunissa
Jurnal Iqtisad Vol. 4 No. 2 (2003): English Version
Publisher : Jurnal Iqtisad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iqtisad.vol4.iss2.art3

Abstract

Information on consumers’ characteristics and behaviors is very important as one of strategic efforts to develop Islamic banking. How is a consumer’s characteristic and be-havior? What factors are motivating this consumer to choose Islamic banking?This research aims at providing empirical evidence on factors motivating consumers to save in Islamic banking, and proving the relationship between economic and religious preferences in motivating consumers to save in Islamic banking. The analysis of variance and chi-square are respectively used in this research.The results evidence that consumers’ decision to save in Islamic banking are influ-enced by economic factors, such as receiving economic benefits, quick services, online fa-cilities, and easy reachable locations, as well as healthy financial systems. Likewise, con-sumers’ decision to save in Islamic banking are influenced by religious factors, such as not in opposition to Islamic teachings/obeying religious orders, lessening economic imbal-ances in society, having good understanding on Islamic principles, and getting informa-tion/knowledge concerning Islamic banking, as well as living in a religious supporting en-vironment. Moreover, external factors such as motivation from parents, brothers or sisters, friends, and bank employees, as well as Moslem scholars are also influencing consumers’ decision to save in Islamic banking.The existence of the relationship between economic and religious preferences proves that, in making decision, consumers wish to attain two satisfaction levels, i.e. satisfaction in the world and in the hereafter.Keywords: economic preferences, religious preference, and Islamic banking.
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
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.
The Optimizing of Rahn Service for The Development of Islamic Banking in Indonesia Lidia Rahmah Maulidia
Jurnal Iqtisad Vol. 4 No. 2 (2003): English Version
Publisher : Jurnal Iqtisad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iqtisad.vol4.iss2.art4

Abstract

This paper considers rahn in classical fiqh with various opinions from Islamic schools of jurisprudence (madzhab). Here, one issue becoming debate among Moslem scholars is the use of mortgaged objects. Rahn is adopted by Islamic banking and becomes one of its services offered to the market. In practice, rahn appears as two different products. First, as a complementary product, that is additional transaction (guarantee/collateral) for other products such as ba’i al-murabahah financing. In this case, Islamic banks can detain debt-ors’ mortgaged objects because of transaction. Second, as an independent product. In some Moslem countries including Malaysia, rahn has been being used as an alternative for the conventional pawnshop. Differing from that in conventional, in rahn debtors are not charged with interest. Instead, they are obliged to pay entrustment cost, conservancy cost, and custody cost, as well as appraisal cost. The main difference between such rahn costs and interest is, whereas interest can accumulate, costs of rahn can be paid once and speci-fied in advance.People interest toward conventional pawn service is exactly high because they had to get cash. This can be seen from the increase of pawnshop turnover from year to year. Rahn service is thus potential to be implemented and maximized. Logically, charged with high interest people still considering pawnshop as benefactor, much less Islamic banking with rahn service charging no interest. Hence, we are natural to optimistically introduce rahn service. Of course with manners and regulations that are free from the elements of riba.
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.
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.

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