scholarly journals Revealing Ukuwah-Based Islamic Accounting Practices

Author(s):  
A. Musyarrafah Vetriyani ◽  
Alimuddin . ◽  
Syamsuddin .

This study aims to determine the existence of ukhuwah-based sharia accounting practices at 212 AlFatih Villa Mutiara Mart which is a sharia-based modern retail shop located on Jl. Ir. Soetami, Bringkanaya District, Makassar City. This research is a research in the field of qualitative ethnometodology. The ethnomethodology method is one of the approaches in qualitative research that seeks to describe how human behavior or actions within the "culture" are related to the interaction patterns that occur and the background of their actions, and the study leads to an effort to understand the meaning that exists in the life of an organization or group. the people inside. The results show that the ukhuwah-based sharia accounting practice is very distinctive, built by the 212 alumni community, which is a group of Islamic people who steadfastly defend their religion. So that the characteristics of accounting do not escape the cultural values that are covered by Islamic values, namely help, trust and affection and love. The syariah accounting system is based on brotherhood in the midst of the development of accounting in Indonesia, and incidentally was born from the womb of the Muslim community.

2020 ◽  
Vol 5 (1) ◽  
pp. 139
Author(s):  
Baryanto Baryanto

Majelis Taklim is a non-formal educational institution that acts as a place for education, training, and teaching and learning activities to learn, explore, and understand Islamic religious knowledge. The purpose of the establishment of majlis taklim is as a forum to carry out various activities that provide benefits to pilgrims and the community through recitation activities that can foster religious awareness, shape Muslim personality, enhance the ability to read and write Al-Qur'an as well as understanding and guiding towards a view of life that is Islamic. This article aims to find out the role of the Taklim Mardhotillah Assembly located in the BTN Idaman Permai housing complex in Air Bang Sub-district, Curup Tengah District in instilling Islamic values in the community. This research uses descriptive qualitative research, is inductive and aimed at describing and analyzing social activities, events, phenomena, perceptions, ethics, and beliefs in Majlis Ta'lim. Data collection techniques are using observation, interview and documentation methods. This study concludes that the role of Majlis Ta'lim Mardhotillah as a place of study that conveys material about increasing aqidah values, sharia values, religious values and socio-religious values in the people of Central Curup District especially BTN Idaman Permai Air Bang housing residents


2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Rohmatulloh Rohmatulloh ◽  
Aan Hasanah Aan Hasanah ◽  
Uus Ruswandi

Customary village is small group of people who still survive and consistently preserve the culture and belief of their ancestors. Local cultural values deserve to be promoted to the application of character education in school. The qualitative research understanding the life and local cultural values is carried out in the people of Kampung Adat Cirendeu in West Java. The local culture of the Kampung Adat Cirendeu people holds the principle of ngindung ka waktu and mibapa ka jaman which has the meaning of maintaining identity but still keeping abreast of the times. One of the local cultural values that still preserves until today is the culture of cassava-based food as a substitute for rice. This culture has been going on for a century and become an inspiration for the national food diversification program. One of the preservation efforts is through the example of their ancestors. Promotion and granting food culture values to the character education in schools involve various educational stakeholders (teachers, educators, governments, people, and customary peoples) that should give an example to the students. The most effective method is to form students with character and in the end they will be familiar with local food culture and does not depend on rice. Keywords: Character education, Kampung Adat Cirendeu, Exemplary. PENDIDIKAN KARAKTER NILAI-NILAI BUDAYA LOKAL MAKANAN DI MASYARAKAT KAMPUNG ADAT CIRENDEU JAWA BARAT MELALUI KETELADANANDesa adat adalah sekelompok kecil orang yang masih bertahan dan secara konsisten melestarikan budaya dan kepercayaan nenek moyang mereka. Nilai-nilai budaya lokal layak dipromosikan untuk penerapan pendidikan karakter di sekolah. Penelitian kualitatif yang memahami kehidupan dan nilai-nilai budaya lokal ini dilakukan pada masyarakat Kampung Adat Cirendeu di Jawa Barat. Budaya lokal masyarakat Kampung Adat Cirendeu memegang prinsip ngindung ka waktu dan mibapa ka jaman yang memiliki makna mempertahankan identitas tetapi tetap mengikuti perkembangan zaman. Salah satu nilai budaya lokal yang masih dipertahankan hingga saat ini yaitu budaya makanan berbasis singkong sebagai pengganti beras. Budaya ini telah berlangsung selama satu abad dan menjadi inspirasi bagi program diversifikasi pangan nasional. Salah satu upaya pelestariannya yaitu melalui contoh dari nenek moyang mereka. Promosi dan pemberian nilai-nilai budaya makanan untuk pendidikan karakter di sekolah melibatkan berbagai pemangku kepentingan pendidikan (guru, pendidik, pemerintah, masyarakat, dan masyarakat adat) yang harus memberikan contoh kepada siswa. Metode yang paling efektif yaitu membentuk para siswa dengan karakter dan pada akhirnya mereka akan terbiasa dengan budaya makanan lokal dan tidak bergantung pada beras. Kata kunci: Pendidikan karakter, Kampung Adat Cirendeu, teladan.


2021 ◽  
Vol 21 (2) ◽  
pp. 183
Author(s):  
Firdaus M. Yunus ◽  
M. Hasbi Amiruddin

Religious life in Aceh has received attention from various parties when Aswaja and Wahabi start preaching on religious rituals. Aswaja accuses the teaching of Wahhabism is against the Islamic values and Aqidah adopted by the people in Aceh. The Acehnese who embraces Aswaja must strictly reject the teachings of Wahabi followers. Aswaja's accusations were highly opposed by Wahabi groups that later led to tensions and pressures on both sides. This research is a qualitative research with data collection methods carried out through observation, documentation, and interviews with selected informants. The results obtained from the study include first, Aswaja, the only religious group, began to be disturbed with the emergence of Wahhabism in several places. Second, Wahhabism preaching movement that was once carried out clandestinely is now carried out openly in several mosques in Aceh. Third, there is a tension in convincing the truth of the schools of thought.


2019 ◽  
Vol 1 (2) ◽  
pp. 18-30
Author(s):  
Mohd Yusri Ibrahim

This article focuses on the history of the existence of the maqasid al-shariah from the era of the Prophet Muhammad S.A. W to the contemporary world. The understanding of the maqasid al-shariah is an important prerequisite for a person to affirm and give the people understanding of the taqlid. This article also looks at how this concept was implemented by the Prophet Muhammad S.A.W especially in interpreting the quranic verse involving legal texts either qat'i or dhoni in new issues that are not qat'i due to the passage of time and current developments. Therefore, this paper concentrates on qualitative research by emphasizing the focus of this study on the approach of the concept of al-shariah in the daily life of the Muslim community in Malaysia in terms of its practice and its approach in contemporary jurisprudence. The results of this paper provide a clear and concise understanding of maqasid al-shariah's interpretations of historical context, applications from the era of the Prophet Muhammad to contemporary times on the need for Islamic jurisprudence to be revitalized in dealing with the issues of taqlid that baset the Muslims.


2020 ◽  
Vol 21 (1) ◽  
pp. 21
Author(s):  
Rita Safari ◽  
Abdul Manan ◽  
Sanusi Ismail

This study aims to find out the history of visiting Simeulue, the visiting procession the Lambaya Village with Sanggiran Village, the role of the community in preserving visiting traditions and the benefits of visiting the people of Lambaya Village with Sanggiran Village. This study uses a descriptive qualitative research method with data collection techniques in the form of interviews, observation, and documentation. The results of the study indicate that visiting procession is a visit activity carried out by a group of individuals, organizations or communities by way of deliberations with citizens, communicating, and preparing all the necessities and interests of visiting activities. This visit is led by the highest person in the village or someone who is trusted as the leader of the activity group. The role and benefits of the community to preserve the tradition of visiting is that the community continues to maintain, apply, maintain and develop traditions and cultural values so that visiting can strengthen harmony in daily life. In addition, by visiting them they can get new experiences, find out weaknesses, lack of organization, keep them away from enmity, get new families and most importantly get knowledge that they have not yet gotten.


ijd-demos ◽  
2021 ◽  
Vol 3 (3) ◽  
Author(s):  
Deliya Gustiani

Abstract This study describes the conflict management carried out by the Bogor City Government over the conflicts that occurred between the Forum Muslim Bogor and the Chinese Community. In this conflict, it was found that there was intolerance that occurred in the people of Bogor City ahead of the Cap Go Meh celebration in 2019. Where the case of intolerance was carried out by issuing a circular issued by the Forum Muslim Bogor through social media. The letter was circulated very widely which contained an appeal to the Bogor City Government not to facilitate the Cap Go Meh/Bogor Street Festival celebration and called for the Muslim community not to participate in the event because it was considered to damage the faith. In this study, the focus will be on conflict resolution efforts carried out by the Bogor City Government using the theory of Conflict Management and Critical System Heuristics. The research method used is descriptive qualitative research method. Therefore, this study will look at how the conflict resolution carried out by the Bogor City Government towards the conflict. Keywords: conflict resolution, bogor city government, cap go meh.     Abstrak Penelitian ini menjelaskan mengenai manajemen konflik yang dilakukan oleh Pemerintah Kota Bogor atas konflik yang terjadi antara Forum Muslim Bogor dengan Masyarakat Tionghoa. Dalam konflik ini ditemukan adanya intoleransi yang terjadi dimasyarakat Kota Bogor menjelang perayaan Cap Go Meh tahun 2019. Dimana kasus intoleransi tersebut dilakukan dengan cara mengeluarkan surat edaran yang dilakukan oleh Forum Muslim Bogor melalui media sosial. Surat tersebut beredar sangat luas yang mana berisikan mengenai seruan kepada Pemerintah Kota Bogor agar tidak memfasilitasi Perayaan Cap Go Meh/Bogor Street Festival dan menyerukan agar masyarakat muslim tidak berpartisipasi dalam acara tersebut karena dinilai dapat merusak akidah. Dalam penelitian ini akan lebih fokus terhadap upaya resolusi konflik yang dilakukan  oleh Pemeritah Kota Bogor dengan menggunakan teori Manajemen Konflik dan Critical System Heuristic. Adapun metode penelitian yang digunakan adalah metode penelitian deskriptif kualitatif. Penelitian ini akan melihat bagaimana resolusi konflik yang dilakukan Pemerintah Kota Bogor terhadap konflik tersebut. Kata Kunci: resolusi konflik, pemerintah kota bogor, cap go meh. 


2021 ◽  
Vol 8 (3) ◽  
pp. 93-106
Author(s):  
Freddy Marihot Rotua Nainggolan ◽  
Tarcicius Yoyok Wahyu Subroto ◽  
Agam Marsoyo

Providing housing for refugees due to disasters is a common problem in countries prone to natural disasters. The eruption of Mount Merapi in Yogyakarta in 2010 has displaced the people of Kepuharjo Village to a new settlement in Pagerjurang permanent shelter. However, the process of settling in a new settlement requires adjustments because the people of Kepuharjo Village have been living on the slopes of Mount Merapi for generations. This research is a qualitative research which aims to find a reflection of the space-occupancy value system that occurs in the village of Kepuharjo at the Pagerjurang permanent shelter. The results of observations and interviews with 29 units show that the description of the activities and arrangement of the residential space in the Pagerjurang permanent shelter. The results showed that the motivation for the development of residential spaces is closely related to kinship and socio-cultural values in the daily life of the occupants. The socio-cultural reflection on the residential space of the Kepuharjo community in the Pagerjurang permanent shelter is in line with the social principles of mutual-cooperation (gotong-royong). Gotong-royong is expressed in the strengthening of space, expansion of space, and agreement of space.


2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Yeni Budi Rachman

This research discusses the cultural values found in Seren Taun ceremony held by the community in Pasir Eurih Village, Tamansari District, Bogor City, West Java. The Sundanese community who resides in Pasir Eurih Village has a tradition to hold Seren Taun ceremony which is very distinctive and still held until now. This Seren Taun or Sidekah Bumi ceremony has been done since the period of Padjadjaran kingdom. In the past, Seren Taun ceremony was held as a gratitude for the bountiful harvest. However, with the changing livelihood of the community that isnot limited to farming anymore, Seren Taun ceremony is now held in order to conserve the tradition of the people. Therefore, this research tries to identify whether the Seren Taun ceremony held in Sindang Barang Indigenous Village is adaptive towards new values that are developed in this modern time. This research is a qualitative research of which approaches accommodate the viewpoint that tradition experiences change. The data is gathered by interview and literature study. The result of this research shows that Seren Taun ceremony in Pasir Eurih Village is adaptive towards the development of modern people today.


2022 ◽  
Vol 18 (3) ◽  
pp. 172
Author(s):  
Afrida . Hanum ◽  
Anni Holila Pulungan ◽  
Siti Aisyah Ginting

Pantun is a old poetry of Malay which is used as a means of delivering ideas, attitude, and cultural values (Sri, 2010:6). Along the ceremony of Malaynese Wedding, there are a lot of clauses that are used to express the speaker’s ideas that implies hopes and suggestions to the people. Next, the words of Pantun are also used to express the speaker’s attitude towards the marriage like to entertaint the bride and groom. In addition to delivering ideas and attitudes. Pantun is also used to present the cultural values of Malay that keep the kinship among family members. Words arranged in Pantun in terms of poetic values contain philosophical of life, politeness ethics, laws and society. Malaynese is a closed society to say something cannot be directly but must be coated with words that make its meaning disguised but easy to understand. The purpose of this study is to explain the use of metaphor types in Pantun for Wedding Ceremony in Malay Langkat tradition. The use of metaphor of this study divided into four, like: information function, expressive function, directive funtion, fatigue funtion. This study used descriptive qualitative research. The data of this study were collected from clauses in pantun that reflected metaphor. The realization of metaphors in pantun were especially existed in Hempang pintu, Hempang kipas, and Hempang batang. The result of this study showed that there were expressive function was 16 (53%), information function was 9 (30%), directive funtion was 4 (13%), and fatigue funtion was 1 (4%). Keywords: Metaphor, Pantun, Culture,  Malay Wedding Ceremony


Al-MAJAALIS ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 1-55
Author(s):  
Muhamad Arifin

The world, without exception, our country, is being hit by the Covid-19 outbreak, which until now is not clear when it will end. This epidemic is not only threatening public health, but also collapses all aspects of the world economy. From the scale of the country, corporations, SMEs, to individuals, are affected by this outbreak.Not surprisingly, all circles are struggling to find a way to survive these two great threats; the covid-19 outbreak and the economic crisis. For the Muslim community, the Prophet Muhammad peace and blessings of Allah be upon him is a role model in all aspects of life, because his teachings have presented everything that mankind needs, both in matters of the hereafter and in the world. Through qualitative research, the researcher tried to reveal the guidance of the Prophet Muhammad peace and blessings of Allah be upon himin facing and resolving the threat of economic crisis. By collecting the data from the Qur’an, hadith, and scholars' statements, the researcher tries to get a clear picture of these guidance.Hopefully, these guidance can be applied by the Muslim community in facing the threat of the economic crisis that is currently haunting the international community. From this research, it was revealed that the main cause of the economic crisis was human behavior that deviated from the guidance of Sharia.Therefore, faith in Allah the Exalted, the Lord of the universe, is a solid foundation as well as a source of inspiration for Muslims in facing all the dynamics of life, including the threat of economic crises. As it is revealed that the Islamic Sharia has arrangedcomplete solutions to solve the threat of the economic crisis.


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