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Pengantar Akuntansi Syariah: Konsep & Praktik

Akuntansi syariah muncul sebagai sebuah diskusi konseptual mengenai apa dan bagaimana sebuah transaksi yang sesuai syariah dilakukan, melalui buku ini penulis hendak menyampaikan secara sederhana bagaimana proses pencatatan transaksi yang landasan filosofisnya adalah syariah.

Rincian jumlah investasi mudharabah menurut jenisnya (PSAK 105 paragraf 38b) 3. Besarnya investasi mudharabah yang diberikan kepada pihak terkait khusus (PAPSI, 2006) 4. Jumlah investasi mudharabah yang telah direstrukturisasi dan ...

Akuntansi Keuangan Syariah, Dasar hukum, Standar Akuntansi dan Study Kasus

Pembahasan dalam buku keuangan akuntansi syariah ini meliputi dasar hukum menurut DSN MUI, sejarah munculnya akad syariah menurut pandangan ulama, konsep akuntansi akuntansi syariah berdasakan PSAK syariah dan contoh kasus aplikatif yang sering terjadi di lingkungan masyarakat indonesia. Tujuan penulisan untuk melengkapi buku akuntansi syariah yang telah ada dan untuk berbagi ilmu Sebagaimana sabda Rasulullah yang artinya “Sebaik-baik manusia adalah yang paling bermanfaat bagi orang lain” (HR. Ahmad, Thabrani, Daruqutni). Buku pengantar akuntansi syariah ini dibuat dengan berbagai observasi dan beberapa bantuan dari berbagai pihak untuk membantu menyelesaikan tantangan dan hambatan selama mengerjakan buku ini. Oleh karena itu, kami mengucapkan terima kasih yang sebesar-besarnya kepada semua pihak yang telah membantu dalam penyusunan buku pengantar akuntansi syariah ini. Kami menyadari bahwa masih banyak kekurangan yang mendasar pada buku pengantar akuntansi syariah ini. Oleh karena itu kami mengundang pembaca untuk memberikan saran serta kritik yang dapat membangun kami. Kritik konstruktif dari pembaca sangat kami harapkan untuk penyempurnaan buku kami selanjutnya.

Pendahuluan Tujuan Pernyataan ini menetapkan dasar penyajian laporan keuangan bertujuan umum untuk entitas syariah yang selanjutnya disebut 'laporan keuangan' supaya dapat dibandingkan baik dengan laporan keuangan periode sebelumnya ...

Principles of Macroeconomics

From Islamic Perspective

While introducing Principles of Macroeconomics to young minds within the decorum of a university, I face tensions between my religious preference and secular arguments. This is painful as Islam has a rich, comprehensive set of economic arguments that has been applied successfully in the past and is equally effective in the contemporary world. Although in class I try to supplement that discussion with hand notes but the necessity of a formal text is well felt. I am sure that many of my colleagues around the world feel the same way. This textbook is an attempt to address my internal malaise with the hope that it will be useful to others as well who face the same tensions and an urge for a bridge. I have tried to cover all microeconomic topics expected in a standard textbook. I have tried to introduce these concepts keeping an Islamic perspective in mind. Lastly, I wanted to shed some light on how we can follow Islamic principles in an environment of secular epistemology. I sincerely believe that Muslim students and academicians will find this book interesting. May Almighty Allah (SWT) accept our attempt and guide us to true knowledge.

This is painful as Islam has a rich, comprehensive set of economic arguments that has been applied successfully in the past and is equally effective in the contemporary world.

Macroeconomic Policy and Islamic Finance in Malaysia

This book offers an alternative framework for macroeconomic policy in Malaysia, derived from the universal principles of social justice espoused in the objectives of the Shariah. It attempts to holistically analyze issues related to public finance, which has been criticized for lack of transparency and justice in wealth distribution. This book explores these criticisms and discusses the principles of Islamic finance that may be applied to macroeconomic policymaking to create a better economy overall. It presents a case for a flat tax system, to make the economy more resilient to shocks, and financing methods that limit interest-rate-based debt contracts and allow greater risk sharing among the market participants on a broad scale. Using both qualitative and quantitative methods, this book models the Malaysian economy based on policies that apply the fundamental Islamic finance principle of risk sharing to demonstrate its benefits in spurring growth, promoting distributive justice, rendering the economy more stable, strengthening the potency of monetary policy, enhancing fiscal governance, and improving financial inclusion. The book will be of interest to students, policymakers, financial institutions, researchers, ministries of finance, central banks, securities commissions, and anyone interested in alternative economic paradigms.

This book offers an alternative framework for macroeconomic policy in Malaysia, derived from the universal principles of social justice espoused in the objectives of the Shariah.

Macroeconomic Applications in South East Asian Countries

Conventional and Islamic Perspectives

An Islamic Model for Stabilization and Growth

This book argues that the macroeconomic policy adjustment models recommended by the IMF and the World Bank for implementation in many Muslim countries, with substantial donor financial support, have not been effective. Economic indicators show low economic growth, persistent fiscal and external deficits and limited industrialization. Also, these countries are experiencing increases in unemployment, poverty and substantial growth in income and wealth ‎inequalities. These facts ‎underline an urgent need to produce an alternative to the failed conventional macroeconomic model in order to address the challenge of ‎macroeconomic and social adjustment policies. The project posits and investigates the idea that the Islamic economic model prescribed in the Quran and applied by the Prophet (sawa) could be the ideal model for Muslim as well as non-Muslim ‎countries.

This book argues that the macroeconomic policy adjustment models recommended by the IMF and the World Bank for implementation in many Muslim countries, with substantial donor financial support, have not been effective.

Stock Markets in Islamic Countries

An Inquiry into Volatility, Efficiency and Integration

This book explores the volatility, efficiency and integration of stock markets in Islamic countries. It presents recent trends, growth and performance, before moving on to explore how patterns change during different business cycles for short-term and long-term investors, and ranks the efficiency of the various markets. It addresses how the level of market integration has been affected during different economic periods, and concludes by summarising the performance of the stock markets, suggesting potential future directions for these markets.

This book explores the volatility, efficiency and integration of stock markets in Islamic countries.

Islamic Economics

Theory and Practice

This book is a comprehensive study, which provides informed knowledge within the field of Islamic Economics. The authors lay down the principal philosophical foundation of a unique and universal theory of Islamic Economics by contrasting it with the perspectives of mainstream economics. The methodological part of the theory of Islamic Economics will arise from the ethical foundation of the Qur'an and the Sunnah (tradition of the Prophet) along with the learned exegeses in such an epistemological derivation of the postulates and formalism of Islamic Economics. This foundational methodology will be contrasted with the contemporary approaches of the random use of mainstream economic theory in Islamic Economics. The book establishes the methodological foundation as the primal and most fundamental premise of the study leading to scientific formalism and the prospect of its application. By way of its Islamic epistemological explanation (philosophical premise) in the form of logical formalism and the use of simple real-world examples, the authors alert the reader that the scientific nature of economics in general and Islamic Economics in particular rests on the conception of the scientific worldview. With its uniquely comparative approach to mainstream economics, this book facilitates a greater understanding of Islamic economic concepts. The senior undergraduate and graduate students will gain exposure to Islamic perspectives of micro- and macroeconomics, money, public finance and development economics. Additionally, this book will be useful to practitioners seeking a greater comprehension of the nature of Islamic economics. It will also enable policymakers to better understand the mechanism of converting institutions, such as public and social policy perspectives.

This book is a comprehensive study, which provides informed knowledge within the field of Islamic Economics.