BUKU FIQH MUAMALAH HENDI SUHENDI PDF
Hendi Suhendi, Fiqh Muamalah, (Jakarta: PT Raja Grafindo Persada, ). Ibnu Mas'ud dan Zainal Abidin S, Fiqih Madzhab Syafi”I, Buku 2 Muamalat. Prisip – prinsip muamalah dalam fiqh islam 4. Fiqh Muamalah. Pustaka Setia Jakarta Hendi Suhendi. Seluruh buku/kitab/jurnal dan artikel tentang kajian Fiqh II (Muamalah) Wahbah Zuhaily. . proposal-masjid-attaqwapdf. resourceone.info;resourceone.infoporer;resourceone.infoah. haram muamalah kontemporer pdf download harta haram muamalat kontemporer pdf download buku fiqh muamalah hendi suhendi ebook fiqh muamalah.
|Language:||English, Spanish, Japanese|
|ePub File Size:||17.43 MB|
|PDF File Size:||14.26 MB|
|Distribution:||Free* [*Regsitration Required]|
Full Text: PDF. References. Al-Bugha, Musthafa resourceone.info Pintar Transaksi resourceone.info Suhendi, Hendi. Syafe'i, Rachmat, Fiqh Muamalah, Bandung, 12 Hendi Suhendi, Fiqh Muamalah, (Jakarta: Raja Grafindo Persada, ), p .. Nurachmad, Buku Pintar Memahami dan Membuat Surat Perjanjian. Berdasarkan Buku Pedoman Penulisan Karya Ilmiah Fakultas Syariah. Hendi Suhendi, Fiqih Muamalah, (Jakarta: Raja Grafindo Persada, ) p. .
PT Mizan Publika, Ringkasan Tafsir Ibnu Katsir. Gema Insani Press, Ash-Shabuni, Syaikh Muhammad Ali. Shafwatut Tafasir; Tafsir-tafsir Pilihan Jilid 1. Pustaka Al-Kautsar, Az-Zuhaili, Wahbah. Fiqih Islam 5. Abdul Hayyie al-Kattani, dkk.
Gema Insani. Bulan Bintang, Mardani. Ayat-ayat dan Hadis Ekonomi Syariah. Rajawali Pers, Raja Grafindo, Mudjahidin, Akhmad, Ekonomi Islam, Jakarta: While in Pernyataan Standar Akuntansi Keuangan PSAK Paragraph 5 explained that Murabahah is selling the item which is based on the acquisition cost of the item plus an agreed profit that will be obtained and the seller must disclose the acquisition price of the goods to the buyer, where the cost of acquisition is the amount of cash or cash equivalents paid to acquire an asset until the assets are in condition and ready to be sold or used.
Yaya, et al , explained that the pillars of murabahah transaction included transacting parties which are the buyers customers and the seller Shariah Banks , murabahah contract object that contains goods and prices, as well as ijab and kabul which are the statement of each parties, either in the form of words or deeds. Basically murabahah is not free from criticism. One contemporary critic concluded that murabahah is one type of transaction that was not known at the time of the Prophet or his companions Muhammad, Nevertheless, since the early generations of ulama muslim scholars such as from mazhab of Maliki, Shafi'i, Hanafi, and Hanbali, it is allowed to impose the direct costs to be paid to a third party or which is currently known as murabahah.
However, all the four mazhabs of Islam have agreed not to allow the imposition of direct costs associated with the work that was supposed to be done by the seller or the direct costs associated with work related to the things that are useful Karim, Although the practice of murabahah has been criticized by some parties, for most scholars and Muslims around the world think that the practice of murabahah is still selling and buying practices allowed by the teaching of Islam as enshrined in the Qur'an, Al-Baqarah verse , in which God justifies the purchase and proscribe usury.
Murabahah is a financing scheme that is preferred by the Islamic banking not only in Indonesia, but also in the world. Muhammad , explained that Shariah banks in general have used the murabahah contract as their primary method of financing, covering about seventy-five percent of their wealth. This figure matches the total financing of Islamic banks in Pakistan and Iran which is since early it reached approximately eighty-seven percent of the total outlays in the Profit and Loss Sharing PLS deposits investment.
There are a number of reasons put forward to explain the popularity of murabahah in Shariah banking investment operations, such as murabahah contract is a short-term investment mechanism and it is quite easy compared to a system of profit and loss sharing PLS. In addition, the mark-up in murabahah can be defined in such a way as to ensure that the bank can gain advantages which is comparabale with the interest-based banks that rivals the Islamic banks.
Jurnal Serambi Akademica
Murabahah also have a smaller risk because it minimizes uncertainty as it exist in income gained from businesses with PLS system. Minimization of risks also can be done becuase bank relationships with customers is the relationship between the creditor and the debtor so that the Islamic bank and the customer can not interfere the business management of each party Muhammad, Interest- Riba and Its Effect on Economy Perhaps the scholars and academics have the same view on the usury riba law, which is forbidden.
However, in term of the interest, scholars and academics have different views. Some agree that interest is unlawful because it is a form of usury, while others argue that it is different from the usury, so the interest is allowed.
Those who allow the interest urgue that the interest paid on investment loans in production activities do not conflict with the law of the holyy Quran because usury in the law of holy Quran refers only to loans not for production in the pre-Islamic period Mannan, While Muhammad in a paper written with ethico-legal approach explains that the interest in the ethico- legal perspective includes in protectional values teaching while usury includes in obligatory values perpsective www.
Protectional values are intended to provide legal support in the implementation of the fundamental values so the survivalism can be maintanied such as the protection of property rights ownership rigths so it can not be easily claimed by other party that is not entittled on it. While the obligatory values as the first value in the Qur'an represents commands and prohibitions for Muslims, in which it explicitly explains the halal or haram of properties that must be obeyed by muslims.
Furthermore, Muhammad explained that the bank has a vital economic role that can help borrowers who meet the criteria and requirements set by the bank to get finnacial aid to facilitate business or other beneficial activities.
The debate over the halal and haram of the interest in the economic system will continue to happen as long as each party has its own benchmark values which differ from one another.
By language, riba means increasing, growing, excessiving or bulging. Abdurrahman al-Jaiziri explained that usury is a contract that goes with a particular exchange. While Sheikh Muhammad Abduh argued that usury means additional points required by people who have wealth to those who borrow his property money , because the resignation promise of payment by the borrower in a predetermined time Suhendi, ISBN borrower as the time computation while the money is used.
The calculation itself consists of three elements namely, in addition to the principal, additional tariffs in accordance with the time, and payment of an additional amount that is required in the bargain. There are two kinds of riba usury , nasia and fadl.
Nasia usury happens in any credit transaction in which the loan is raised by paying the monthly interest that exceeds the principal money. While fadl is additional advantages of a loan that is paid by an object; additional payments from the borrower on the loan in exchanging similar items included in the goods containing usury Afzalurrahman, While Mulyono et al explains that usury is divided into three kinds, namely nasia, fadl and jahiliyah. The usury of jahiliyah is a debt that is paid in excess of the principal, because the borrower is not able to repay the loan at a predetermined time.
Imam Sarakhzi defines usury as additional payment required in business transactions without any equivalent 'iwad which is justified by Shariah Mulyono et al, Balancing transaction or replacement 'iwad is a business or commercial transactions which legitimizes the fair addition, such as the sale and purchase, lease, or for the results of the project, in which in the transaction prosecess, there are effort, risk, and costs as balancing factors.
Prohibition of usury is not only applicable to Islam, but also forbidden by all divine religions other than Islam Jews and Christians. Dr KH. Didier Hafidhuddin revealed; there is a study conducted by NEF The New Economic Foundation which states that the current economic system is a system of usury, moving to the widening gap.
From observations made in 20 years, from every euros, there is only 0. That means that the rich enjoys For this reason, when the economic system of usury still run, it will never be able to improve the local economy Hidayanto, While Mannan , explains that to change the name of usury to interest will not change its nature, since interest is an additional borrowed capital, because the interest is usury both in spirit and rules of Islamic law so that there is no difference between interest and usury.
The statement of Mannan is also reinforced by the statement of Kieso et al , which states that the interest is paying for the use of money.
Interest is the excess of cash received or paid back which is more than the amount of money that is borrowed. Based on these explanations, it can be concluded that there is no difference between interest and usury and they tend to benefit only the rich and tends to strangle people. Annuity method Discussing about annuity, it can not be separated from the concept of basic time value.
The term of the time value of money shows the relationship between time and money in which money received today is worth more than money received in the future. The present value is always smaller in number than the future value, as the interest will be generated and accumulated over the current value to a date in the future, where in determining the future value, it uses acumulation process while in calculating the present value, the calculation is done moving against time by using the process of discounting Kieso et al, While the choice of Ijarah and ijarah muntahiyah bittamlik as other financing agreements might be because both contract have similar characteristics to the murabahah contract, which includes into the category of Natural certainty contracts NCC or exchange theory and it is basically a contract of sale.
As part of a study, from the data collection, this study is a library research. This paper examines and studies the use of annuitiesm on murabahah contract as well as the pros and cons attached to them. In presenting and processing the data, this study used descriptive-analytical method. This paper will discuss the issue as it is and then it is analized by comparing one literature to onother. So from these explanations, it can be concluded that this paper uses qualitative approach.
The qualitative approach is also called constructive, naturalistic, or postmodern approach. A qualitative paradigm is a research paradigm that emphasizes on the understanding of the problems in social life based on reality conditions or holistic, complex, and detailed natural setting Indriantoro and Supomo, The purpose of this paper is to describe the theories or ideas on muarabaha and annuity and some relevant issues and compare one theory with another.
From the collition of the theories discussed in this paper, it is expected to have a brief conclusion on the law of the use of annuities in murabahah transactions and its implications to the spirit of maqashid syariah of every muslim. This papaer is also expected to give some critics and constructive ideas on the Shariah accounting development as part of an Islamic economic system.
Not just for a group of people Wibisana, This statement is certainly only a discourse without realizing it into actions. This shows that the standart setter support particular groups representing conventional banking practices. As stated in the fatwa of National Shariah Council DSN 5, one of the reasons behind the fatwa is because Shariah banking industry has been using the annuity which means that if the annuity is unlawful, the financial report of Shariah financial institutions should be disclaimer.
Basically, in the teaching of Islam, there is no prohibition in acknowledging whether profit can be recognized propotionally or not. However, Islam has its own rules primarily in terms of the rate of profit, such as whether the profit obtained in accordance with the objectives of Shariah.
Even more important is whether the gains obtained reflect the values of fairness to the parties involved in the muamalah or wheter there is any adverse effects generated from these practices. The debate over the use of annuities in murabahah profit margin calculation would be an academic and practical dilemma in the world of finance. It also strengthens the argument that the current development of Islamic economics is reduced and focused only on building the Islamic banks as expressed by Prof.
Sri Edi Swasono in the foreword to the book of Anwar Abbas , xiv. At the level of academic debate, the use of annuities is still confusing when it is compared to the debate on the legalization of interest in determining the usury-free Islamic economy, especially for groups that consider the interest is forbidden. For this group, their support over the use of the annuity would be contrary to their recognition of the prohibition of interest.
That is because the annuity method is not in accordance with the values and spirit of Islamic teaching. Now, it seems that the religiousity of Islamic economics lies only in the name it bears and have not been fully practiced that it should be.
That in turn raises a fundamental question. Or are both questions important? Perhaps what is stated by KH. The next question is whether sercive products such as banking outlay service also need to have halal certification or not?
Maybe it is still necessary to study it in more depth. The polemic that currently occurs is only about the interest that has not been seen comprehensively kaffah. Most of people are likely to see usury only in the case of banks bank sides and not see it in the existing economic system. Sri-Edi Swasono explained that the current discussion on usury is only focusing on usury in the banking usury system.
Riba usury actually thrives in the economic system in the form of wide explotation, economic inequality, systemic trade-off, subordinate and discrimination, brutality of laissez-faire in the broad sense , all of which were ignored by those who are in euphoria of developing Islamic banks, without thinking of the need for restructuring and deconstructing usurious economic system Abbas, This is because the only way that has big chances is increasing profits.
How to increase profits? The increase in profit is closely related to the use of profit recognition method. In banking, the use of annuity method is certainly more favorable than proportional method. This is because by using the annuity method, the profit recognized in the early outweigh the profit recognized in the end.
Chairuman Pasaribu dan Sufrawardi K. Lubis, Hukum Perjanjian Dalam Islam,
In the end, such recognition will directly improve their liquidity. Profit gain much in the beginning not only can help the bank achieve capital adequacy ratio of eight percent, it also will help the bank to make a profit again by giving financial assistance to new customers or adding financial outlay to existing customers from the profit that is widely recognized in the beginning.
So from this analysis we can know that the original purpose of the use of the annuity method is to maintain the liquidity of the banking system and to increase their profits again the banks will be more aggressive. The aggressiveness of banks is basically aimed at increasing their profits by adding customers or adding debt of their customers for their profit.
Based on that fact, we can see that the current Shariah banking practices is not much different from conventional banking practices Amir, The spirit of Shariah banking today is not much different from the spirit possessed by conventional banks. It indirectly strengthens the argument that the current Shariah banking or Islamic economics is only focusing on the name and symbol and not the soul of Islamic teaching as it has to be. In the article, Sharpse tried to explain the calculation of the investment portfolio under risky market conditions.
Simply, the capital asset pricing model CAPM can be formulated as follows. As we all know, in the business culture of Islam, all parties must take the risk together when doing the natural uncertainty contract NUC such as mudharabah contract or musyakarah used when we do business contracts, as well as when we invest our funds into the company.
Whereas in the calculation of capital asset pricing models which incidentally is the parent of the annuity calculation, it can be seen that the main factor that determines the magnitude of the expected return is the risk-free rate. While for most Shariah banking, annuity method can help their liquidity. Why annuity? Because the annuity calculation is a bias calculation that pulled-zero amount of money at the end.
Shariah banking still needs benchmark and the benchmark which is deemed appropriate for this time is an annuity. ISBN For the writers, what is explained by the lecturer has a point.
However, to this present, there are a few challenges to tackle especially in term of the morality of those involved so the risk management is still required.
But if the policy makers are not trying to shape the mindset, soul, and spirit of the ummah to apply Shariah, then the Shariah banking will always rely on conventional banking. While the bad culture is customs made by humans which are contrary to the syara', justify the unlawful, one of which is the culture of consuming usury goods and gambling Khallaf, Based on that explanation, there is a question for the DSN.
Is the annuity a good culture or destructive one? If it is deemed destructive, why is it still allowed? Does the DSN members consider all existing findings, such as the use of the risk-free rate and the culture of consumption that might arise over the use of capital adequacy ratio?
While practitioners and professionals should also explain in detail the origin of the use of a method and not cover it up so that the statement of Mannan on the efforts of the scholars to seek proposition and tried to lead the arguments which are not allowed into the proposition that is allowed does not happen.
Thus the development of Islamic economics or shriah banking will remain on the path of Allah SWT as an effort to realize the maqashid ash-Shariah. The use of annuity should also be reviewed. In Islam there are no rules regarding the recognition of profit, but Islam has the rules on what is halal and haram, which one is compatible with maqashid-Shariah and not. If banks want declined profit recognition, banks can use a simple calculation that does not burden the community.
We can know it from tracing the origin and the birth of annuity and the relationship between the use of annuity and the spirit of capital adequacy ratio calculation and risk-weighted assets. Annuity still contains the spirit of riba, in which annuity is using the time value of money. Murabahah is a sale and purchase agreement in which profits have been agreed at the beginning, not the agreed percentage to be paid each payment time.
The difference of opinion regarding the halal and the haram of the interest is given by God that must be addressed with a cool head to avoid conflicts among fellow Muslims.
However, the writer still believes that interest, ursury are just the same and they are prohibited by Islam. For the writer, interest and annuity are brothers of the same father and mother, they both are close to usury.
Abbas, Anwar. Bung Hattta dan Ekonomi Islam. Jakarta: Penerbit Buku Kompas. Abdullah, Allamah Sayyid.
Peringatan bagi 8 Kelompok Manusia. Jakarta: Penerbit Hikmah. Muhammad sebagai Seorang Pedagang. Cetakan ke III. Jakarta: Yayasan Swarna Bhumy. Akuntan Indonesia.
Polemik Anuitas di Bank Syariah. Chapra, M. Islam dan Tantangan Ekonomi. Laporan Perkembangan Perbankan Syariah Praktek Riba dan Kesenjangan Sosial.
Indriantoro, Nur dan Supomo, Bambang. Yogyakarta: BPFE. Karim, Adiwarman A.
Tor Fiqh 2muamalah
Bank Islam: Analisis Fiqih dan Keuangan. Jakarta: Rajawali Pers. Khallaf, Abdul Wahhab. Ilmu Ushul Fikih.
Alih bahasa A. Jakarta: Pustaka Amani. Kieso, Donald et al. Akuntansi Intermediate Jilid 1. Edisi Keduabelas. Alih Bahasa: Emil Salim.
Jakarta: Penerbit Erlangga. Mannan, M. Ekonomi Islam: Teori dan Praktek. Alih bahsa Potan Arif Harahap. Jakarta: Intermasa. Tanpa tahun. Manajemen Pembiayaan Bank Syariah. Musjtari, Dewi N.However, Islam has its own rules primarily in terms of the rate of profit, such as whether the profit obtained in accordance with the objectives of Shariah. This is the time to replace the minimum wage policy UMR because it has always posed problems because of differences in point of view between workers and employers.
Open Journal Systems. Jakarta: Gema Insani Press. Laporan Perkembangan Perbankan Syariah First, the banks can raise capital and second is to minimize the risk for the use of third-party funds. Harapan Pembina Sumberdaya Manusia. Sinar Grafika.
- EBOOK BUKU HUMOR
- LAGU EBIET G ADE IBUKU SAYANG
- BUKU MUHAMMAD AL FATIH 1453 FELIX SIAUW PDF
- BUKU BRIGHT KELAS 8 PDF
- BUKU GEOGRAFI KELAS XI PDF
- BUKU KAHLIL GIBRAN SAYAP SAYAP PATAH PDF
- BUKU SISTEM KOMPUTER PDF
- BUKU JAKARTA UNDERCOVER PDF
- HYPERION ITA PDF
- BATES GUIDE TO PHYSICAL EXAMINATION AND HISTORY TAKING PDF
- THE EX FACTOR EBOOK
- FREE REAL ANALYSIS TEXTBOOK PDF