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ESENSI UTANG DALAM KONSEP EKONOMI ISLAM Aziz, Abdul; Ramdansyah, Ramdansyah
BISNIS Vol 4, No 1 (2016): BiSNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v4i1.1689

Meeting the needs of life is something that must be done. To meet these needs is constrained because keterbatas money as a tool applicable in the transaction, for which one needs the help of others for the fulfillment of the terms muamalah called the debt. Debt is an obligation for someone to pay if the debt maturity has been up, even the debt shall be the duty of someone since he was alive until he dies. We often hear when the bodies would be buried, who often say is the debt that will be transferred to the heirs of the new corpses to be buried. Seeing this context debt is an important role for someone to pay it off.

Green Sukuk For Sustainable Development Goals in Indonesia: A Literature Study Ramdansyah Fitrah; Andri Soemitra
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4591

Realizing green economy requires extensive considerable funding, especially for renewable energy projects. This problem then encourages stakeholders to create financial instruments that focus on funding projects that are following the Sustainable Development Goals (SDGs). One of the financial instruments developed is green sukuk, an innovative form of environmentally friendly funding. The results showed that the green sector financed by sovereign green sukuk funds was following maqahid shariah in the al-kulliyah al-khamsah frame, namely guarding religion (hifdzu ad din), guarding the soul (hifdzu an Nafs), guarding reason (hifdzu aql), guarding offspring (hifdzu an nasl) and guarding property (hifdzu al Maal). The potential for green sukuk issuance can be seen from the increasing awareness of investors about the importance of environmental conservation. The involvement of influential entities such as the government and the United Nations in the development of green sukuk indicates the potential of this instrument. The challenges of issuing green sukuk include a higher risk profile because it involves high, new, and sophisticated technology. In addition, green sukuk is not a simple transaction because it involves a large number of funds, so that checks and balances are needed and proper monitoring. In order to achieve the Sustainable Development Goals, green sukuk can be used to conserve the environment and natural resources, save energy, promote the use of renewable energy and reduce the impact of greenhouse gas emissions.

The Typology of The Global Financial Crisis and the Solution in Islamic Economic Perspective Ramdansyah Fitrah; Ridha Alhamdi; M. Shabri Abd. Majid; Marliyah, Marliyah,; Rita Handayani
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 5 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Economic globalization has triggered more frequent financial crises. Financial crises constantly repeat every specific time. This article reviews the typology of the global financial crisis and the solutions offered by Islamic economics. The research uses a historical approach. Five typologies of the global financial crisis, namely: Speculative bubbles and Crash, Sovereign Default, Balance of payment crisis, systemic banking crisis, and Energy Crisis. The financial crisis typologies of Speculative bubbles and Crash are the Wall Street Crash of 1929 and the Great Depression, Black Monday, Japanese Asset Bubble, Dot-com Bubble, US Saving & Loan Crisis, and the Suprime Mortgage Crisis. The financial crisis typology of Sovereign Default is the Latin American Debt Crisis, the Mexican Peso Crisis, the Asian Financial Crisis, and the European Crisis. The typology of financial crisis Balance of payment crisis is the Mexican Peso Crisis and the Russian Financial Crisis. The financial typology of the energy crisis is the oil crisis. Islamic economics offers a solution so that the financial crisis does not recur in the future. The prohibition of riba, maysir and ghaarar transactions offers a solution to the financial crisis typology of Speculative bubbles and Crash. The principle of equity financing in Islamic economics is a solution to the financial crisis of the Sovereign Default typology. Islamic economics prioritizes the financial sector, which is in line with the real sector as a solution to the financial crisis typology of the Balance of payment crisis. The value of morality (akhlakul karimah) is a solution to the financial crisis because of the moral hazard.

DESIGNING THE ACCOUNTING PROFESSIONAL CODE OF ETHICS BASED ON THE LOCAL WISDOM OF THE GAYO COMMUNITY Ramdansyah Fitrah; Saparuddin Siregar
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5261

The accountant's code of ethics provides accountants with dealing with clients, the public, and other accountants. Although there is already a code of ethics that regulates the accounting profession, cases of violations of professional ethics involving accountants still occur. The concept of ethics cannot be just a standard of professional code of ethics, and ethics must be full of values and meanings. Ethics is found in culture because culture is a value rooted in people's lives to regulate the order of people's lives themselves. The local wisdom value system of the Gayo community has a conventional value system: mukemel (self-esteem), tertip (orderly), setie (faithful), semayang-gemasih (affection), mutentu (useful), amanah (trustworthy), genap mupakat (colloquy), alang tulung (help each other), and bersikekemelen (competitive). The results show that the Gayo community's conventional value system is relevant to the basic principles of professional accountant ethics. Mutentu values are relevant to the principle of integrity, amanah values are relevant to the principle of objectivity and professional competence and due care, setie values are appropriate to maintaining confidentiality, and tertip values are relevant to the principles of professional behavior. Meanwhile, the values of semayang gemasih, alang tulung, genap mupakat, and bersikekemelen are the basic values that form the foundation for the values of mutentu, amanah, setie and tertip. Furthermore, mukemel value is the final behavior expected from an accountant as a manifestation professional accountant ethics.

MENELISIK MEKANISME PEMBENTUKAN BANK UMUM SYARIAH DI INDONESIA Ramdansyah Fitrah
Jurnal As-Salam Vol. 1 No. 3 (2017): Jurnal As-Salam
Publisher : Asosiasi Dosen Perguruan Tinggi Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Tulisan ini bertujuan untuk mengetahui mekanisme pembentukan Bank Umum Syariah (BUS) di Indonesia, adapun alternatif pembentukan BUS di Indonesia adalah (1) Pendirian BUS dari awal, (2) Spinoff Unit Usaha Syariah, (3) Konversi BUK menjadi BUS, (4) Merger, (5) Konsolidasi dan (6) Akuisisi. Objek dari penelitian ini adalah BUS di Indonesia yang berjumlah 13 dengan menggunakan laporan tahunan yang diakses melalui website masing-masing BUS. Analisis data menggunakan analisis isi. Hasil penelitian menunjukkan bahwa 8 (delapan) BUS di Indonesia terbentuk melalui mekanisme akuisisi dan kemudian di konversi menjadi BUS. Khusus untuk BRI Syariah dan BTPN Syariah yang sebelumnya sudah memiliki Unit Usaha Syariah, maka UUS yang telah ada kemudian di merger ke BUS yang sudah terbentuk. Kemudian 2 (dua) BUS di Indonesia terbentuk melalui mekanisme Spin-Off, yaitu pemisahan UUS dari BUK. Dan 1 (satu) BUS terbentuk dengan pendirian dari awal yakni Bank Muamalat Indonesia yang merupakan BUS pertama di Indonesia. Dan sisanya 2 (dua) BUS dibentuk melalui mekanisme Konversi BUK menjadi BUS yaitu Maybank Syariah Indonesia dan Bank Aceh Syariah.

MENELISIK MEKANISME PEMBENTUKAN BANK UMUM SYARIAH DI INDONESIA Ramdansyah Fitrah
Jurnal As-Salam Vol. 1 No. 3 (2017): Jurnal As-Salam
Publisher : Asosiasi Dosen Perguruan Tinggi Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.446 KB)

Tulisan ini bertujuan untuk mengetahui mekanisme pembentukan Bank Umum Syariah (BUS) di Indonesia, adapun alternatif pembentukan BUS di Indonesia adalah (1) Pendirian BUS dari awal, (2) Spinoff Unit Usaha Syariah, (3) Konversi BUK menjadi BUS, (4) Merger, (5) Konsolidasi dan (6) Akuisisi. Objek dari penelitian ini adalah BUS di Indonesia yang berjumlah 13 dengan menggunakan laporan tahunan yang diakses melalui website masing-masing BUS. Analisis data menggunakan analisis isi. Hasil penelitian menunjukkan bahwa 8 (delapan) BUS di Indonesia terbentuk melalui mekanisme akuisisi dan kemudian di konversi menjadi BUS. Khusus untuk BRI Syariah dan BTPN Syariah yang sebelumnya sudah memiliki Unit Usaha Syariah, maka UUS yang telah ada kemudian di merger ke BUS yang sudah terbentuk. Kemudian 2 (dua) BUS di Indonesia terbentuk melalui mekanisme Spin-Off, yaitu pemisahan UUS dari BUK. Dan 1 (satu) BUS terbentuk dengan pendirian dari awal yakni Bank Muamalat Indonesia yang merupakan BUS pertama di Indonesia. Dan sisanya 2 (dua) BUS dibentuk melalui mekanisme Konversi BUK menjadi BUS yaitu Maybank Syariah Indonesia dan Bank Aceh Syariah.

Green Tourism Development Using The Addie Learning Model In A Maqashid Sharia Framework At Gayo Highlands Ramdansyah Fitrah; Sukiman Sukiman; Andri Soemitra
Edukasi Islami : Jurnal Pendidikan Islam Vol 12, No 001 (2023): Edukasi Islami: Jurnal Pendidikan Islam (Article In Progress Special Issue 20
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v12i001.5339

Balancing economic, social and environmental impacts in tourism management is a problem faced by the Gayo Highlands region. This research aims to reveal the development of green tourism in the Gayo Highlands using the ADDIE (Analyze, Design, Develop, Implement and Evaluate) learning model. The results showed that the development of green tourism in the Gayo Highlands could be done through 1) Environmental conservation, 2) Waste management and cleaning, 3) Renewable energy, 4) Use of sustainable transport, 5) Environmental education, and 6) Water and energy management for the environment responsibility component. For the experiential richness component, green tourism development can be done by 1) Knowledgeable tour guides, 2) Educational information, 3) Interactive experience, 4) Service quality, 5) Nature experience, and 6) Assessment of tourist satisfaction. For the cultural diversity component, green tourism development can be done through: 1) Promotion of cultural heritage, 2) Cultural tourism, 3) Cultural involvement in the local economy, 4) Respect for culture, 5) Counselling and education of tourists, and 6) Maintaining language heritage. As for the economic vitality component, green tourism development can be done through 1) Development of small and micro enterprises, 2) Providing training and education to residents, 3) Partnerships with local communities, 4) Local purchasing, 5) Local community involvement in planning, 6) Measuring social impacts. Through an approach that considers Maqashid Sharia, green tourism can be an effective means to achieve the goals of environmental protection, social welfare, and economic sustainability.

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