Resistance and Intitation in the Implementation of the Syariah Economy in Indonesia Today, Syariah economics is experiencing significant development in Indonesia, signified by a positive reception to it in society. The implementation of Syariah economics in Indonesia has taken place over a long period of time, paralleling the arrival of Islam to Indonesia. Two-thirds of the way through the 20th century, discourse on Syariah economics began to grow, and since the 1990s Syariah economics has begun to be put into practice. But the implementation of Syariah economics has been faced with several challenges, shaped by political, sociological and economic conditions. This article outlines five initiatives that can be taken in order to implement Syariah economics in Indonesian society more systematically. First, the notion that a Syariah economy can be categorized as a legitimate economic system needs to be strengthened. Second, the scientific aspect of Syariah economics needs to be strengthened. Third, the socialization of the Syariah economy needs to be accelerated. Fourth, the Syariah economy needs to encompass the economic behavior of all people. Fifth, political reforms need to be carried out by elected politicians committed to developing Syariah economics in Indonesia.Keywords: challenges, initiatives, implementation, syariah economicsAbstrak: Tantangan dan Inisiasi dalam Implementasi Ekonomi Syariah di Indonesia. Dewasa ini, ekonomi Syariah mengalami perkembangan yang signifikan di Indonesia, yang ditandai oleh adanya respons yang positip dari masyarakat. Implementasi ekonomi Syariah di Indonesia telah berlangsung dalam jangka waktu yang lama seiring dengan datangnya Islam ke Indonesia. Sampai memasuki dua pertiga abad ke-20 ekonomi Syariah lebih banyak diwacanakan dan sejak 1990-an ekonomi Syariah mulai diimplementasikan. Implementasi ekonomi Syariah di Indonesia dihadapkan pada beberapa tantangan, yaitu kondisi politik, kondisi sosiologis, dan kondisi ekonomi masyarakat. Inisiasi yang bisa diambil dalam upaya mengimplementasikan ekonomi Syariah di Indonesia adalah pertama, perlu ada penguatan bahwa ekonomi Syariah itu dapat dikatagorikan sebagai sistem ekonomi. Kedua, perlu ada penguatan dalam aspek ilmu ekonomi Syariah. Ketiga, sosialisasi ekonomi Syariah dilakukan dengan akselerasi yang tinggi. Keempat, ekonomi Syariah diwujudkan dalam segala perilaku ekonomi masyarakat. Kelima, dilakukan reformasi politik dengan cara memilih politisi yang memiliki komitmen untuk mengembangkan ekonomi Syariah di Indonesia.Kata Kunci: tantangan, inisiasi, implementasi, ekonomi syariahDOI: 10.15408/ajis.v12i1.969
Investors in sharia cooperatives in Majalengka Regency suffered losses due to its administrators and managers who were not transparent in reporting their finances. This research aims to determine the effect of the application of sharia accounting standards and human resource competencies on investment decisions through financial reporting quality. The analytical techniques used in this study use path analysis. The results showed that the application of Sharia accounting standards had no significant adverse effect on investment decisions through financial reporting quality with an original sample value of -0.021 and Pvalue 0.554 0.05. In contrast, human resource competence significantly affected investment decisions through financial reporting quality with original sample values of 0.403 and Pvalue of 0.044 0.05. The implication of this research is to improve sharia cooperative management in financial performance to attract members to invest. The novelty of this research is the motive of investing in sharia cooperatives.Abstrak: Investor pada koperasi syariah di Kabupaten Majalengka mengalami kerugian karena ulah para pengurus dan pengelolanya yang tidak transparan dalam melaporkan keuangannya. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan standar akuntansi syariah dan kompetensi sumber daya manusia terhadap keputusan investasi melalui kualitas laporan keuangan. Teknik analisis yang digunakan dalam penelitian ini menggunakan analisis jalur. Hasilnya menunjukkan bahwa penerapan standar akuntansi syariah berpengaruh negatif tidak signifikan terhadap keputusan investasi melalui kualitas laporan keuangan dengan nilai original sample sebesar -0.021 dan Pvalue 0.554 0.05, sedangkan kompetensi sumber daya manusia berpengaruh positif signifikan terhadap keputusan investasi melalui kualitas laporan keuangan dengan nilai original sample sebesar 0.403 dan Pvalue 0.044 0.05. Implikasi dari penelitian ini adalah meningkatkan manajemen koperasi syariah dalam kinerja keuangan sehingga menarik anggota untuk berinvestasi. Kebaruan dari penelitian ini adalah motif investasi pada koperasi syariah.
The ethics of production is the most important element in a process or in an economic system, because in production it is regulated how the use of production ethics and what can be produced in order to be utilized by humans in meeting their needs, a very big problem felt by Muslims today when faced with a contemporary economic system that is free of value, namely capitalist and socialist economic systems. The purpose of writing this article is to find out how Muhammad Nejatullah Siddiqi thought about the ethics of production and how the factors of production according to Muhammad Nejatullah Siddiqi. The research method used by the author is a library research method with a qualitative approach that is a technique of collecting data from books, journals, articles and the internet related to the problems studied. The results stated that Muhammad Nejatullah Siddiqi's thoughts can be understood justice in production that is to put the value of justice by producing and utilizing goods in a circle that is halal to the needs of humans, because in this way they improve the standard of living and obtain wealth.
Perbankan Syariah di Indonesia telah mengalami perkembangan secara signifikan, terutama dalam aspek regulasinya. Regulasi tentang perbankan Syariah dimulai dengan UU Nomor 7 Tahun 1992 yang menyebut bank Syariah sebagai "bank dengan prinsip bagi hasil", UU Nomor 10 Tahun 1998 dengan menyebut "bank dengan prinsip Syariah", dan UU Nomor 21 Tahun 2008 yang menyebut "Bank Syariah". Pada regulasi yang pertama belum dinyatakan sebagai bank Syariah, tetapi hanya disebutkan sebagai bank dengan prinsip bagi hasil. Penyebutan bank Syariah baru muncul pada regulasi yang terakhir, yakni dalam UU Nomor 21 Tahun 2008. Proses regulasi perbankan Syariah tersebut mengindikasikan adanya penerapan prinsip tadrîj. Penerapan prinsip tadrîj ini dilakukan melalui tiga tahap. Pertama, tahap pengenalan bank Syariah, yakni dengan memperkenalkan bank Syariah sebagai "bank dengan prinsip bagi hasil" sebagaimana tercermin dalam UU Nomor 7 Tahun 1992. Kedua, tahap penguatan, yakni penegasan bahwa bank yang akan diimplementasikan itu adalah "bank Syariah" sebagaimana tercermin dalam UU Nomor 10 Tahun 1998. Ketiga, tahap justifikasi, yakni keputusan atau pembenaran terhadap eksistensi bank Syariah sebagaimana tercermin dalam UU Nomor 21 Tahun 2008.
The purpose of this study is to reveal how religious economic movements which are typical of urban Muslims (modernists) can be formed and grow in rural areas which are generally traditionalists. This research used an analysis descriptive method. All data and information according to the research objectives were obtained through observation and strengthened by interviews with several resources of participants, and also combined with reading documentary data. All information obtained was analyzed by a qualitative approach. Theoretical analysis of the findings of the studies is using the Max Weber theory who found religious relation with the economic behavior. The results of this study indicate that the religious economic social movement in rural areas is formed when religious symbols meet with opportunity factors, among others: first, structural supports are the strengthening of the spirit of formalization of Islamic doctrine and political support. Secondly, the structural strain resulting from the formation of new poverty as a result of ecological changes. Third, the formalization of religious substance into symbols as well as framing the movement. Fourth, the character of mutual cooperation in rural areas was the basic capital to become an organized group in the economic movement. Fifth, the movement actors present from the fragmentation of the village authority due to rural modernization. Thus, the conclusion of this study, the religion in Muslims in rural life is not a major factor that encourages the realization of the economic social movement. The traditionalist Muslims of rural life have an impetus for economic behavior when they meet the factors of opportunity.
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