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All Journal Tujjar International Journal of Islamic Economics Development
Nurlia Nurlia
Universitas Muhammadiyah Pontianak
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Tujjar International Journal of Islamic Economics Development

 1 
Relationship Between Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) and Other Financial Authorities Aiyub Anshori; Nurlia Nurlia
TUJJAR INTERNATIONAL JOURNAL OF ISLAMIC ECONOMICS DEVELOPMENT Vol 1, No 1 (2023): Tujjar International Journal of Islamic Economics Development
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/tujjar.v1i1.5729

Abstract

Historically, DSN-MUI is under the MUI structure that was officially established in 1998. DSN-MUI is an independent religious institution that does not have the authority to enact legal regulations directly in regulating Shariah banking activities. Furthermore, the DSN-MUI is an advisory body that is not under any financial authority. It is also not intervened by the state in issuing fatwa. Besides that, as DSN-MUI is not a state institution it is not involved in any form of legislation activities. However, DSN-MUI’s roles and functions have been legitimized through Law No 21 of 2008 pertaining to Islamic Banking implicitly. Therefore, this research seeks to identify the legal authority/status of Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) in Islamic Financial Institutions in Indonesia. The result of this research shows that DSN-MUI is an independent authority which is the main body in Shariah matters to determine and maintain the products, services, and operations in every Shariah business entity in carrying out the business on the right track. Nevertheless, there are implications of being an independent institution. Firstly, DSN-MUI is not bound by regulations to oversee financial institutions, the reason why there is no budget allocated to it by the government. Secondly, because DSN-MUI is not a legal authority it does not have the right to impose penalties on financial institutions which do not comply with Islamic law through fatwas. Likewise, DSN-MUI is unable to law enforce the fatwa to Islamic Financial Institutions, even though they play vital roles in IFIs in Indonesia since every business entity must be certified by DSN-MUI.
Examining The Ibra's Application in The Islamic Financing Product in The Malaysian Islamic Bank Nurlia Nurlia; Mohamed Bengana; Fenni Supriadi
TUJJAR INTERNATIONAL JOURNAL OF ISLAMIC ECONOMICS DEVELOPMENT Vol 1, No 1 (2023): Tujjar International Journal of Islamic Economics Development
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/tujjar.v1i1.5726

Abstract

Ibra' (rebate) is a word used in Islamic banking that refers to Islamic banks offering refunds in exchange for the customer making an early settlement prior to a specified situation. After Bank Negara Malaysia issued a guideline on providing Ibra' to all Islamic financial institutions, the applicability of Ibra became widely accepted. There are several concerns that come from the use of ibra' and how ibra' has been implemented by Islamic banks, and this paper investigates these issues utilizing library research and case studies. Because of the Islamic banks' policy, real-world examples of how ibra' is used in Islamic banks are few. This paper traces and discusses that development.
Examining The Zakah Measurement Standards in Indonesia: A Comparative Study Between PSAK (No. 109) and AAOIFI FAS (No. 9) Nurlia Nurlia; M. Khairul Anwari
TUJJAR INTERNATIONAL JOURNAL OF ISLAMIC ECONOMICS DEVELOPMENT Vol 1, No 1 (2023): Tujjar International Journal of Islamic Economics Development
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/tujjar.v1i1.5727

Abstract

This article aims to examine the accounting treatments for corporate zakat as advocated by accounting rules and recommendations, as well as those used by relevant corporations. The goal is to verify their appropriateness and conformance to both Islamic and accounting theoretical perspectives. Accounting standards and recommendations relating to zakat are studied, including PSAK No. 109 and Financial Accounting Standard No. 9. Furthermore, research on Islamic financial institutions' actions is conducted to determine adherence to both standards and ontological components of zakat. This study demonstrates that there is a common misunderstanding of zakat, as demonstrated by numerous standards and guidelines, which has resulted in inappropriateness in their urged corporate zakat recognition and measurement, and presentation. These beliefs have opposed the true spirit of zakat in Islam in some way. Worryingly, some negative consequences may develop and have already been implicated in the Muslim community as a whole. The study's limitations and implications: This study gives an alternative viewpoint on the accounting treatment of corporate zakat with the purpose of giving a more accurate and fair assessment of zakat on corporate wealth that is more in line with the true spirit of zakat. Uniqueness and worth: The study blends both revealed and modern accounting knowledge in evaluating the standards and practices and presenting an improved and meaningful alternative.
Co-Authors Aiyub Anshori Fenni Supriadi Mohamed Bengana Muhammad Khairul Anwari