HUNAFA: Jurnal Studia Islamika https://jurnalhunafa.org/index.php/hunafa <p>Hunafa: Jurnal Studia Islamika is an Islamic studies journal dedicated to publishing scholarly articles on all aspects of Islam and the Muslim peoples and on religious studies. Available in print and online and published twice a year, the journal aims to become one of the leading platforms in Indonesia for new findings and discussions of all fields of Islamic studies.</p> <p>P-ISSN: 1411-125X</p> <p>E-ISSN:&nbsp;2355-7710</p> en-US <p>This work is licensed under a <a href="http://creativecommons.org/licenses/by-nc/4.0/" rel="license">Creative Commons Attribution-NonCommercial 4.0 International License</a>.</p> <div id="__if72ru4sdfsdfruh7fewui_once" style="display: none;">&nbsp;</div> <div id="__zsc_once">&nbsp;</div> journalhunafa@iainpalu.ac.id (HUNAFA: Jurnal Studia Islamika) mnurahsan@iainpalu.ac.id (Mohammad Nur Ahsan) Tue, 25 Dec 2018 00:00:00 +0000 OJS 3.1.0.0 http://blogs.law.harvard.edu/tech/rss 60 PUBLIC EXPENDITURE MANAGEMENT IN INDONESIA: https://jurnalhunafa.org/index.php/hunafa/article/view/527 <p><span lang="IN" style="margin: 0px; line-height: 115%; font-family: Gentium; font-size: 10pt;">This paper discusses the management of public expenditures in Indonesia in State Budget 2017. The data collected from fiscal policy documents, especially about government spending plans in 2017, and then be reviewed by policy analysis, the theory of public expenditures, and the theory of public goods, and compared with the theory of public expenditure in Islamic economics. Public expenditure management in Indonesia has implemented a distribution system that divided public expenditure for central government expenditures, transfers to the regions, and the village fund. In terms of fiscal policy, public expenditure priorities to support the achievement of sustainable economic growth, job creation, poverty reduction, and the reduction of gaps in the welfare of the whole community. In Islamic economics, public expenditure is used to meet the needs of the community based on the principles of general interest derived from the sharia. Public expenditure on Indonesia</span><span lang="EN-US" style="margin: 0px; line-height: 115%; font-family: Gentium; font-size: 10pt;">’</span><span lang="IN" style="margin: 0px; line-height: 115%; font-family: Gentium; font-size: 10pt;">s government as an effective tool to divert economic resources and increase the income of society as a whole, and focused on the embodiment of the people</span><span lang="EN-US" style="margin: 0px; line-height: 115%; font-family: Gentium; font-size: 10pt;">’</span><span lang="IN" style="margin: 0px; line-height: 115%; font-family: Gentium; font-size: 10pt;">s welfare</span>.</p> Aan Jaelani ##submission.copyrightStatement## https://jurnalhunafa.org/index.php/hunafa/article/view/527 Tue, 25 Dec 2018 00:00:00 +0000 IKI SAE MAS AS AN INTEGRATED SOFT SKILLS CONCEPT FROM THE QUR'AN AND SUNNAH PERSPECTIVE https://jurnalhunafa.org/index.php/hunafa/article/view/517 <p>Best practices of formal school education, particularly in the instructional management relates to teaching and learning. Education deals with all domains of human competency. In elementary school, unfortunately, there is still a discrepancy between aim and result. Teacher misconduct will affect students’ bad character. The incorrect education process may create failure in achieving defined educational goals. It is vital for any nation to have competent educational practitioners to ensure its success in developing its students’ skills as a human capital investment of a nation. School curriculum goal is derived from the national education aims which develop students’ potentials for becoming good people in hard skills and soft skills. Therefore, the ideal teachers should understand all students’ characteristics and potentials. This research is an attempt to highlight the function of instructional management of soft skills to the success of students’ performance. &nbsp;The study employs a&nbsp;qualitative research method with multiple case study design, in which a meaning-making activity is underlined as the first objective of interpretive research in understanding social phenomena of education activities. Such phenomena to be interpreted may be found in the practical realm, skilled know-how,&nbsp;and experiences. Based on findings, it is known substantively that students’ soft skills will not be developed if the instructional management focuses on academic. On the other hand, soft skills will enhance significantly students’ academic results, because soft skills will enable and improve students’ potentials to reach the best learning achievement. At last, the researcher offers soft skills formula from an&nbsp;Islamic perspective as a comprehensive concept for building student character to be a good man. In Islamic precepts soft skills are akhlak<em>-</em>adab, good character, positive behavior, spread kindness and bring many benefits to others and the environment. However, these soft skills must be placed under the guidance of Qur’an and Sunnah.</p> Aries Musnandar ##submission.copyrightStatement## https://jurnalhunafa.org/index.php/hunafa/article/view/517 Tue, 25 Dec 2018 00:00:00 +0000 ECONOMIC INDEPENDENCE OF PESANTREN: https://jurnalhunafa.org/index.php/hunafa/article/view/518 <p>Islamic boarding school<em>&nbsp;</em>or<em>&nbsp;pesantren</em> is often only considered as a conservative Islamic educational institution. In fact, <em>Pesantren</em> has the number of interesting aspects to be deeply apart from studying the religion. As an institution, it involves many parties. The study aims to describe the economic map of <em>Pesantren</em> in Pekalongan region. This research is categorized as a field research using survey. The primary data were collected through questionnaires, interviews, and observations of the 25 <em>Pesantren</em> in Pekalongan region. The validation of data is done through triangulation of data and sources. <em>Pesantren</em> which became the object of this research are <em>Pesantren</em> which had established for at least three years and had a business unit. Based on the description of the research's findings and discussion, it was concluded that almost all <em>Pesantren</em> in Pekalongan region have a business unit. The existing business unit, mostly engaged in trade. The businesses itself is oriented to meet the internal needs of religious school, especially students. <em>Pesantren</em> has the role in determining every type of business unit and corporate governance run by the <em>religious school</em>s. The governance/management of the business unit was run in a simple, not follow the rules of modern business management yet. However, <em>Pesantren</em> have involved students in business management. The operations results of this business unit at least have contributed in boarding operations.</p> M. Nasrullah, Kuat Ismanto, Nalim Nalim ##submission.copyrightStatement## https://jurnalhunafa.org/index.php/hunafa/article/view/518 Tue, 25 Dec 2018 00:00:00 +0000 HALAL TOURS AS THE FORM OF ISLAMIC CIVILIZATION PROGRES: https://jurnalhunafa.org/index.php/hunafa/article/view/519 <p>This research found that implementation of da’wah in Halal tourism in Special Economic Zones (KEK) in multicultural on the application of Islamic cultural values through social construction and approach of education Sunnah can improve progress and contribution to society and quality of facilitation of educational development to increase understanding source of human power. This research is a field research with qualitative method used with history and sociological approach. Data collection techniques are done by interviews, observations, and documents. A source of data in this study is the community of tourism actors in the Special Economic Zone of Lombok. This research produces and enhances the application of Islamic cultural values to the improvement of Human Resources and preservation of existing local wisdom, in the Special Economic Zones (KEK) is a pro-business policy from the government in order to accelerate the achievement of national economic development, which aims to accelerate regional development.</p> Mohammad Jeffry Maulidi ##submission.copyrightStatement## https://jurnalhunafa.org/index.php/hunafa/article/view/519 Tue, 25 Dec 2018 00:00:00 +0000 DO GOVERNMENT AND PRIVATE SHARIA COMMERCIAL BANKS PRACTICE SIMILAR FINANCIAL SOCIAL RESPONSIBILITY DISCLOSURE? https://jurnalhunafa.org/index.php/hunafa/article/view/520 <p>Previous studies highlight the relationship between Corporate Governance and Corporate Social Responsibility. Good corporate governance has been found significantly influence the level of a company social responsibility whether in conventional or Islamic companies context. Most of the studies focus of the studies focus on conventional banks or Islamic banks belong to government or private actors. However, limites or even none of the studies has tried to compare the impact of corporate governance on social responsibility between government and private owned sharia banks. Through quantitative method, we studied the differences between government and private owned sharia banks using six sharia banks samples. The sample was purposively selected from Indonesian Bank website. Our data analysis shows that all three variables; independent commissioners, boards of directors, and sharia supervisory boards are significantly impact the companies’ corporate social responsibility practices. Eventhough, the difference between government and private owned sharia banks in social responsibilty practices is not significant, the result shows that the level compliance of government sharia banks towards social responsibiity is higher than private sharia banks. This might prove that government sharia banks might more commit to social welfare than private sharia banks. Future reseach with more samples and variables might be required to make the finding more valid.</p> Nurdin Nurdin, Mir’atun Mir’atun ##submission.copyrightStatement## https://jurnalhunafa.org/index.php/hunafa/article/view/520 Tue, 25 Dec 2018 00:00:00 +0000 ISLAMIC ECONOMIC MODEL IN REDUCING GAP OF GROWTH AND UNEMPLOYEMENT https://jurnalhunafa.org/index.php/hunafa/article/view/521 <p>The theme of the article is based on economic principles of Islam. The purpose of research is to see economic development in the perspective of the Islamic economy especially research aims to analyze the effect of economic growth and unemployment in Indonesia period 1998-2017, a perspective of the Islamic economy. Economic development is one of the strategies to achieve the goals aspired nation<em>.</em> The goal is how poverty, unemployment, economic disparity and social resolved so as to realize human welfare. But in fact, the construction of which is expected to have an influence on society has not caused yet siding with the people. Increased poverty and unemployment occur. This type of research is an ex post facto. Technical documentation was applied for searching the data from Statistics Central Board, Indonesia Bank, BAPPENAS in Indonesia. Data analysis technique was Regression. Data analysis shows that: there is a negative influence toward economic growth in the rate of Indonesia and unemployment in 1998-2018. Economic development in Islamic economy perspective focus to three elements such as forbidden interest (<em>riba</em>̄) as instrument financial, optimization zakat and characteristics of an element of spiritual, moral, and material, and activities tend to be multidimensional so that all business submitted to balance a variety of factors and does not cause inequality.</p> Sumar’in Sumar’in, Iwan Kusnadi ##submission.copyrightStatement## https://jurnalhunafa.org/index.php/hunafa/article/view/521 Tue, 25 Dec 2018 00:00:00 +0000 CREATIVE ECONOMIC MANAGEMENT OF TANGKIT LAMA VILLAGE SUNGAI GELAM SUB-DISTRICT MUARA JAMBI DISTRICT https://jurnalhunafa.org/index.php/hunafa/article/view/522 <p>The potential of a dynamic society must be developed with good management of economic activities. Certainly by building a good standard of living with adequate income. This is done by the author conveying one of the potential of the Village in Muara Jambi Regency which could be the starting point of economic progress in Jambi. When viewed from the data, the village of Tangkit Lama is divided into 4 hamlets, namely Hamlet I, Hamlet II, Hamlet III, and Hamlet IV. The number of household in Tangkit Lama Village is 27. The number of householders in Tangkit Lama Village is 1094 households with a total population of 4046 people. The details of the male population are 2100 people and women are 1946 people. The village of Tangkit is rich in agricultural land, no wonder that most of the villagers work as farmers and farm laborers. The types of plants planted in this village include rubber, palm oil, corn, tobacco, chili, green beans and peanuts, kale, spinach, mustard greens, watermelons. The total area of agricultural land is 5730 ha, with details of 1500 ha residential area, 3879 ha of rubber plantation area, 200 ha of palm oil area, 20 ha of secondary crop area, and 121 ha of horticulture area. The people of Tangkit Lama village also have cattle and goats. The community can spend their free time after returning from the garden. This is usually done by men and women from the villages of Tangkit Lama. In the village of Tangkit Lama there are also many people who work as tailors who usually sew when there are clothes order or intentionally make clothes for sale. Various economic activities developed by the community, ranging from gardening, raising to sewing activities. This is very potential if developed can generate people’s economy through creative action, not only the potential that has been developed and has results, but needs sustainable development and hope can be a source of additional income for each household. Therefore, there is a need for good management in managing the economic activities of the community based on potential and development. In this paper the author tries to raise the reality of the village of Tangkit Lama in developing creative economic activities.</p> Sumarto Sumarto ##submission.copyrightStatement## https://jurnalhunafa.org/index.php/hunafa/article/view/522 Tue, 25 Dec 2018 00:00:00 +0000 DEBT POLICY ANALYSIS AS A MEDIATION OF FINANCIAL DISTRESS PREDICTIONS FOR COMPANIES REGISTERED AT THE JAKARTA ISLAMIC INDEX (JII) IN 2013-2016 https://jurnalhunafa.org/index.php/hunafa/article/view/523 <p>This study aims to determine the effect of Debt Policy (DER) on <em>Financial distress</em> (Altman Z-score Modification) and the influence of Managerial Ownership (MOWN), Dividend Policy (DPR), Profitability (ROA), Liquidity (CR), Company Size (SIZE), to the Debt and <em>Financial distress</em> Policy.&nbsp; This paper also looks the indirect effect of Debt to <em>Financial distress</em> Policy. The data is analyzed by using path analysis.&nbsp; Based on the Lisrel output results, the covariance matrix of path model estimation is not statistically different from the sample data covariance matrix. The population in this research is companies, which are registered in JII period 2013-2016.&nbsp; By judgment sampling technique, only 20 companies are obtained.&nbsp; Total data of this research is 80 company data. This study finds that debt policy is negatively significant to <em>Financial distress</em>. Managerial ownership and liquidity do not significantly affect debt policy.&nbsp; Dividend policy, profitability, and company size have no effect on debt policy. On the other hand, Managerial Ownership, Dividend Policy, Profitability and Company Size as a whole affects the <em>Financial distress</em>.&nbsp; However, simultaneously Managerial Ownership, Dividend Policy, and Company Size are negatively insignificant, while Profitability and Liquidity have a positive effect although not significant to <em>Financial distress</em> company. From the calculation of direct and indirect influence, it is known that the indirect influence is bigger than direct influence.</p> Witri Aulia Maudy, Hendri Tanjung ##submission.copyrightStatement## https://jurnalhunafa.org/index.php/hunafa/article/view/523 Tue, 25 Dec 2018 00:00:00 +0000 DIALOGUE OF THE QUR’AN AND SCIENCE: https://jurnalhunafa.org/index.php/hunafa/article/view/512 <p>The aim of the study is to investigate the forms of integration-interconnection of Qur’anc verses and health sciences at Faculty of Health Sciences of Universitas ‘Aisyiyah Yogyakarta. The study also reveals and analyzes the implementation of learning strategy used in the integration-interconnection application of Qur’anic verses and health sciences at University of ‘Aisyiyah Yogyakarta as well as its relevance with campus philosophy as a professional and Qur’anic campus. The study used mixed method by combining 2 methods at the same time (quantitative and qualitative). The approach used in the study was science integration-interconnection approach offered by M. Amin Abdullah. Based on the analysis of the study, it can be concluded that there are 2 forms of integration-interconnection of Qur’anic verses and health sciences at Faculty of Health Sciences, University of ‘Aisyiyah Yogyakarta, namely: Formal integration and Non-Formal Integration. Formal integration is learning process which has been set in university’s learning curriculum as a set of subjects to take each semester. Formal integration consists of 3 forms, namely (1) integration in learning system; (2) integration in students’ thesis; and (3) integration in lecturers’ research in which the lecturers at FIKES must relate or integrate the research with Qur’anic verses. Meanwhile, Non-formal integration is Qur’anic learning outside the subjects or curriculum set by the university. Non-formal learning can be found in additional lessons outside learning subjects. There are 6 forms of non-formal integration, namely Reading Qur’an (BAQ), Islamic Basic Study Orientation (OSDI), Character Management Program (PROPEMKA), Objective Structured Competency in Islamic-values Examination (OSCIE), Baitul Arqam Purna (BAP) and Tahfizhul Qur’an Program (PTQ).</p> M. Nurdin Zuhdi ##submission.copyrightStatement## https://jurnalhunafa.org/index.php/hunafa/article/view/512 Thu, 13 Dec 2018 00:00:00 +0000 CONTEXTUAL ANALYSIS OF QUR’AN VERSES IN ENTREPRENEURS https://jurnalhunafa.org/index.php/hunafa/article/view/513 <p>Implementation of business today can not only use the approach of textual analysis that is in the Qur’an alone, but must enter into the context of contextual analysis in order to interpret the problem in depth so as to form a behavior, which then becomes a habit, to the ultimate culture, and finally into a solid civilization. Based on this, this paper tries to discuss more deeply related to the contextual analysis of Qur’anic verses in entrepreneurship. The end of this article offers the characteristics of business in Islam, namely intentions based on worship, the foundation of Qur’an, sunnah on the basis of belief (<em>tauḥīd</em>), purpose of the balance of profit world and hereafter (<em>falāḥ</em>), orientation maximization <em>maṣlaḥah</em>, high working ethos, character business performer honest (<em>ṣidq</em>)¸ be responsible, trustworthy, <em>tabl</em><em>īgh</em>, professional (<em>faṭ</em><em>ānah</em>). Capital sourced from Ḥalāl property, business scope comply with sharia corridor rules, Free implementation <em>maysir</em>, <em>gharar</em>, <em>ribā</em>, <em>ẓulm</em>, <em>baṭil</em>, <em>zakāt</em> is an obligation, taxes and CSR is an obligation, vertical business relations (creator) and horizontal (gratitude), final destination of the fulfillment of <em>maqāṣid al-syarī’ah</em> (religious, soul, intellectual, descent, and wealth).</p> Suharto Suharto ##submission.copyrightStatement## https://jurnalhunafa.org/index.php/hunafa/article/view/513 Thu, 13 Dec 2018 00:00:00 +0000