...ISLAMIC WORLDVIEW Irawan Febianto (i_febianto@yahoo.com) •CIFP (Chartered Islamic Finance Professional) Konsentrasi, Manajemen Syariah, FE Unpad •Sekretaris SOURCE: DR. MAGDA ISMAIL (INCEIF, 2009) LEARNING OBJECTIVES The Nature and Characteristic of Man. The Concept of Din and its Significance to Economic Activity. Islamic Worldview vs. Secular Worldview. Implications of Different Worldviews on Man’s Way of Life Definitions of Islam: Iman, ‘Amal, Ihsan. Concepts of Tawhid, Khilafah, Adalah. Concepts of accountability, transparency and trustworthiness 2 . What do you understand by the Worldview? INCEIF 3 WORLDVIEW Worldview explain how man perceives this world. It denotes “a set of implicit or explicit assumptions about the origin of the universe and the nature of human life”. INCEIF 4 SECULAR WORLDVIEW Every community or system is controlled or influenced by its own worldview. different worldviews among communities or among systems lead to dissimilar end means of human life. The MAN’S WAY OF LIFE FROM SECULAR VIEW Separation between religion and other aspects of life, Materialistic, Individualistic, Less socio-economic justice, Less public relations, less concern with the Hereafter life. 6 INCEIF MAN’S WAY OF LIFE IN ISLAM Belief in a dual worldviews: this world & the hereafter. Religion is part of his/her daily life. Maslahah of the ummah (public benefit), Accountability...
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...ve just tried to put a little light on whats going on in today world and what really means Muslims...! ============================================= Aslam had just walked out of the mosque after his Friday prayers. Upon reaching home, he found his wife talking to a man at the door selling combs. Her face was not covered. Seething, he slammed the door on the ma's face and slapped her hard, shouting at her never to open the door again. And Aslam was known as a devout Muslim. Why is it that people do not take their religion as seriously as they are supposed to? How conveniently do they ignore the teaching of Islam all the while preaching others what they themselves not do. A Muslim is supposed to respect other people. But that's not a norm in Pakistan these days. It doesn't really matter whether you slap your wife, or take a bribe once or twic, or lie to save your own skin. It really doesn't matter because after all, we do pray and give alms and stay awake all night on Shab-e-Barat asking forgiveness for our sins - the sins we commit the following day and so on. If we were all such good Muslims, then I would like to place a question that comes in my mind. How many of us actually follow what we preach? Consider Aslam's example. He had just come home after praying, but as soon as he had reached home, he slapped his wife not giving her a single chance to explain which was an incredible act of injustice. What then was the point of him praying? Does Islam teach us this kind...
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...Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.5, No.4, 2014 www.iiste.org Development of Accounting Theory Based on Islamic Teachings: A Glance over Principle of Al-Adl and Al-Ihsan Shaukat Amer1* Sofri Bin Yahya2 1- COMSATS Institute of Information Technology, Kamra Road, Attock, Pakistan. 2- Dean, Graduate School of Business, Universiti Sains Malaysia, Malaysia *E-mail of the corresponding author: shaukat_amer@comsats.edu.pk Abstract The beauty of accounting based on Islamic principles is that it not only deals with the valuation but also deals with an inbuilt accountability mechanism. Generally the accounting should be able to perform roles like keeping safe custody of interests, certifying true and fair view of business, enabling accountability and providing reliable information for successful decision making to all the stakeholders. In this context there are three main issues with respect to present system of setting accounting standards. These are undue pressures of certain groups in setting these standards, no role of owners in setting these standards, and flexibility/discretion in applying these standards which may lead to subjectivity. These may results in incorrect valuation of business transactions, increasing management discretion which in return will increase corporate governance issues including incorrect financial reporting, earning management and limiting decision making ability of the stakeholders. In order to...
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...http://csscurrentaffairs.pk Worship & Sincerity in Quranic Perspective | Dr Tauseef A Parray Worship (Ibadat) is derived from the verb ‘Abada (‘to serve’, and ‘abd’ meaning “slave” or “servitor”), ‘Ibadah is a technical term in theology meaning “acts of worship or ritual”. In a narrow sense, ‘Ibadah refers to the Five Pillars of Islam and other acts, such as supplications and remembrance (zikr), that have a specifically ritual and devotionalnature. In a broader sense, worship refers to obey Allah and His Commands, to orient one‘s life and existence in terms of what one considers to be Real. The object of proper and right worship, obviously, is Allah and Allah alone. This is demanded by Tauhid. In fact, worship is simply the first practical implication and connotation of Tauhid. Since the necessity of worship follows directly upon Tauhid and Tauhid is the vision inherent in the nature of human beings. The holy Qur’an connects creation unswervingly with worship, when it says that Allah “created not created the jinn and mankind except that they should worship Me [Allah]” (Surah adh-Dhariyat, 51:56). In the same way, worship of the One Allah is the message given to all the Prophets, since worship is demanded by Tauhid, as holy Qur’an clearly proclaims, at many places, as: “And verily, We have sent among every Ummah (community, nation) a Messenger (proclaiming): ‘Worship Allah (Alone), and avoid (or keep away from) Taghut (all false deities)” (Surah An-Nahl, 16:36; cf. Surah Al-Anbiya...
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...Auditing in Islamic Methodology Compiled By Dr. Hussien Shehata Prof. of Accounting Al-Azhar University In The Name Of ALLAH The Most Beneficent The Most Merciful Allah said in the holly Quran : " Allah has been a Watcher over you " ( Wemen:1 ) " إن الله كان عليكم رقيبا " ( سورة النساء : 1 ) Prophet Mohammed ( PBUH. ) says : when He has been asked about IHSAN : " …….then tell me about IHSAN : He said : it is to worship Allah as though you are seeing Him , and while you see Him not you truly, He sees you… " ( Related By Muslim ). سئل رسول الله صلى الله عليه وسلم عن الإحسان , فقال : " أن تعبد الله كأنك تراه , فإن لم تكن تراه فإنه يراك ............." ( رواه مسلم عن إبن عمر رضى الله عنه ) Auditing in Islamic Methodology CONTENTS Preface - Meaning of Auditing in Islamic Methodology. - Objectives of Auditing in Islamic Methodology. - Features of Auditing in Islamic Methodology... - Principles of Auditing in Islamic Methodology. - Standards of Auditing in Islamic Methodology. - Reports of Auditing in Islamic Methodology. PREFACE Moslems – certainly believe that, Islam is a way of life, it is a believe, jurisprudence, a state, strength, a sward, etc. It is a whole system. They also believe that Islamic jurisprudence is universal for all mankind, perfect and comprehensive for all things and affairs, permanent for all times and indivisible and inseparable. It should be applied...
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...Efficiency and Effectiveness of Waqf Institutions in Malaysia: Toward Financial Sustainability Maliah Sulaiman Email: maliah@iium.edu.my Department of Accounting, Kulliyyah of Economics and Management Sciences International Islamic University Malaysia Jalan Gombak, 53100 Kuala Lumpur, Malaysia and Muntaka Alhaji Zakari* Email: alhajizak@gmail.com Department of Accounting, Kulliyyah of Economics and Management Sciences International Islamic University Malaysia Jalan Gombak, 53100 Kuala Lumpur, Malaysia *Corresponding author Abstract Efficiency and Effectiveness of Waqf Institutions in Malaysia: Toward Financial Sustainability Financial health is crucial to the continuous existence and operation of any organisation. It is even more essential in the case of waqf. Accordingly, determining the financial strength and vulnerability of waqf institutions is particularly very significant and congruent to waqf’s perpetual existence. Using content and ratio analysis, the 2008 annual reports of state waqf institutions were examined to determine their transparency and performance accountability. Four essential financial health ratios were computed: the equity balance...
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...DAFTAR ISI Daftar isi 1 Kata pengantar 2 A. PENDAHULUAN 1. Latar Belakang………………………………………………………………..3 2. Tujuan……………………………………. 3 B. ISI 1. Arti jihad 4 2. Tafsir jihad dalam ayat-ayat islam 5 3. Arti Kerja 6 4. Etos Kerja dalam Islam 7 5. Posisi Kerja dalam Kitabullah 8 6. Kualitas Etnik Kerja berdasarkan Al Quran 9 7. Jihad sebagai Etos Kerja 12 8. Foto Jihad dan Etos Kerja 13 C. PENUTUP Kesimpulan 14 KATA PENGANTAR Puji syukur penulis ucapkan kehadirat Allah SWT yang telah memberikan rahmat serta karunia-Nya sehingga kami dapat menyelesaikan makalah ‘Jihad dan Etos Kerja dalam Islam’ dengan baik. Penulis menyadari bahwa dalam pembuatan makalah ini berkat Allah SWT dan tidak lepas dari bantuan berbagai pihak, untuk itu dalam kesempatan ini penulis menghaturkan rasa hormat dan terima kasih kepada semua pihak yang telah membantu dalam pembuatan makalah ini. Penulis menyadari bahwa masih banyak kekurangan, baik dari materi maupun penyajiannya. Oleh karena itu kritik dan saran yang membangun sangat penulis harapkan Malang, Oktober 2011 Penulis A. PENDAHULUAN 1. Latar Belakang Kata jihad sudah kita kenal sejak mendalami pembelajaran agama baik di lingkungan rumah, sekolah, maupun yang lainnya. Jihad biasanya diidentikkan dengan sebuah peperangan, atau perjuangan besar melawan orang-orang kafir demi mempertahankan keutuhan...
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...definition, ethical religion appeared as a teacher who taught his students to follow the ethical principles instead of kept their faith in supernatural beings. The ethical religion set the standard for what was and what was not acceptable behavior. In the second paragraph of the Hadith excerpt, the Messenger of Allah said, “Islam is testifying that there is no god but Allah.” An ethical religion testified the appearance of a supreme being who should be emulated for people to follow. The followers also needed to show their faith and their respect by “to perform the prayers, to pay the zakat, to fast in Ramadan and to make the pilgrimage to the House if you are able to do so.” Also in the second excerpt, the Messenger of Allah described that Ihsan was “to worship Allah as though you are seeing him” as well as mentioned Iman, which was “is to believe in Allah, His Angels, His books, His messengers, and the Last Day, and to believe in divine destiny.” He considered those definitions as the advices that the followers should have faith and believe even though they had not seen physically. The ethical religion convinced its followers to keep their faith and conduct the good deeds would help them to enter the paradise or live the eternal life as what in the fourth excerpt said, “so he behaves like the people of Paradise and thus he enters it.” By using the image of the Messenger of Allah from his first stage in his mother’s belly, the fourth excerpt showed that Allah was observing his people...
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...The current issue and full text archive of this journal is available at www.emeraldinsight.com/0262-1711.htm JMD 31,10 PRACTITIONER CONTRIBUTION Toward applied Islamic business ethics: responsible halal business Muatasim Ismaeel UniKL Business School, University of Kuala Lumpur (UniKL), Kuala Lumpur, Malaysia, and 1090 Katharina Blaim Faculty of Business and Economics, University of Eichstaett/Ingolstadt, Ingolstadt, Germany Abstract Purpose – The purpose of this paper is to explore the opportunities of using halal regulation and certification as a mechanism for applying Islamic business ethics in contemporary world. Design/methodology/approach – The current practices of halal regulation and certification and literature on Islamic ethics were reviewed, to identify a practical approach for Islamic business ethics. Findings – Islam allows and accepts different levels of ethical commitment. A multi-level Islamic ethics framework and a multi-level halal certification approach are proposed to facilitate the implementation of Islamic business ethics in a relative context. Two major developments can enrich halal business practices: harmonization of global standards and governance structure, and integrating responsibility and ethical issues in halal standards. Practical implications – The proposed framework and developments can enrich halal regulation and certification practice. Originality/value – The paper emphasizes the importance of flexibility and adaptability...
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...Merhaba, Öncelikle kendimi tanıtayım. Ben İhsan Can Hatipoğlu. İzmirliyim ve Muğla'da Metalurji ve Malzeme Mühendisliği okuyorum. Doğum tarihim ise 18.12.1992. 2 senedir dağcılık sporuyla uğraşmaktayım. Türkiye Dağcılık Federasyonunun lisanslı sporcusuyum. Federasyonun 8 eğitimden oluşan dağcılık eğitimlerinin 6 tanesini tamamladım. Ayrıca Eğirdir Dedegöl Dağı(2998m), Gümüşhane Ali Rıza Kepenek(2551m) ve İzmir Bozdağ(2157m) zirvelerim bulunmaktadır. En son olarak 05.04.2015 tarihinde Denizli Honaz Dağı(2571m) zirve denemem oldu. Hatta bu tırmanışta Okan Uysal abim hayatını kaybetmiştir. Ve zirveye 300metre kala tırmanışı iptal edip aşağı inmek zorunda kaldık. Belki haberlerde ve internette görmüşünüzdür bu haberi. Bu sporda çok iyi yerlere gelmek istiyorum ama bir öğrenci olarak malzemelerimi tamamlamam imkansız denecek kadar zor maddi durumdan dolayı. Geçen yaz 3 ay boyunca Bodrum da otelde çalışıp kişisel eşyalarımı tamamladım. Ama bazı teknik malzemelerde eksikler var. Sizden bana sponsor olmanızı talep ediyorum. Çadır, tulum, mat, çanta, ocak, tencere seti, kazma, kemer, kask, tozluk .... bunlar eksik olan malzemelerim yani kamp malzemelerim ve 1 2 tane teknik malzemem eksik. Yaklaşık olarak 2000 TL yardım istiyorum yani bana sponsor olmanızı istiyorum. Bu sene içinde İzmir Kaynaklar kaya tırmanış şenliğine, Mayıs ayında Etüdost'un düzenlediği Dedegöl dağı şenliğine, 18-20 Mayıs Erciyes Dağı tırmanışına, Temmuz ve Ağustos ayında federasyonun Niğde Aladağlardaki zirve tırmanışlarına...
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...Russab Ali Ihsan Sadi 9:30 – 11 AM The Communist Manifesto The Communist Manifesto is written by Karl Marx is an attempt to understand the goals of the Communist movement while also shedding light upon the theory that spurs the movement. The Manifesto claims that class warfare is a result of the exploitation of the lower class by the upper class and that this is the sole motivation behind revolts and major historical events. Marx believes that each individual era’s means of production defines who the upper and lower class are, but eventually problems arise. New ruling classes arise after a revolution caused by the unfair relationship between the classes and the forces of development. This cycle is repeated over and over again. Marx also argues against Capitalism. He states that modern society always creates a conflict between the bourgeoisie and the proletariat. Marx also believes that capitalism will soon cease to be productive because of this conflict. In an age of strikes, how long can you go before everyone is on strike? Following the same pattern as before, he sees the working class leading a revolution and winning. However, there will be a slight twist. Whereas previous revolutions just reallocated ownership of property, this new class will have no way of doing so. Instead, they will cease all ownership of private property. Because classes are based on the ownership of property, this revolution will essentially end the notion of “classes.” To Marx this development is...
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...T E N S E S I. PRESENT 1. Simple Present Tense POLA: |Subject + Verb 1 + …. |Subject + Verb s-es + …. | |They / We |He / She | |I / You |It | FUNGSI: a. Untuk menyatakan suatu kebiasaan (habitual action) atau kegiatan yang terjadi berulang – ulang dan terus menerus. Contoh : • The students go to school everyday. • She studies English twice a week. • I go to church on Sundays • We celebrate our independence day once in a year. b. Untuk menyatakan kebenaran umum (general truth). Contoh: • The sun rises in the east and sets down in the west. • The earth revolves round the sun. • The pineapple never grows up on a tree. c. Digunakan dalam bahasa drama, komentar radio dan sejenisnya. When the curtain rises, Juliet is writing on her desk. Suddenly the window opens and a masked man enters. KETERANGAN WAKTU: a. Every morning/day/week/month/year b. Once, twice, three times, four times, … c. Adverb of frequency : always, usually, sometimes, often, never, seldom. 2. Present Continuous Tense POLA : |Subyek + to be (is, am, are) + V-ing | FUNGSI; a. Untuk menyatakan suatu kegiatan yang sedang berlangsung pada waktu diucapkan. Contoh: • They are still playing at the moment...
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...Tan Sri Robert Kuok 100% 100% Kuok Brothers 37.0% Kerry Group 45.0% Kuok Singapore 100% Jerneh Asia Bhd Shangri-la Asia Ltd Pacific Carriers Ltd Shangri-la 52.78% Hotels (M) Bhd 50.17% 63% PPB Group Bhd 62% SCMP Ltd Malaysian Bulk Carriers Bhd 14% 34.50% Wilmar 18.22 International Ltd 13% Kerry Properties Ltd 39% Edsa Properties Holdings Inc 34.80% Transmile Group Bhd 17.99% 18% 21.60% Kuok Philippine 40% Properties Inc Hexagon Holdings Bhd Allgreen Properties Ltd 34% Source : Annual Reports 2009 : Bursa Announcements : MSWG Tracker : Malaysian Business, 2009 : StarBiz The next update will be in June 2010. Tan Sri Tatparanandam Ananda Krishnan 100% 59.56% 42.35% 20% Usaha Tegas Sdn Bhd 70% Measat Global Bhd Astro All Asia Networks Plc 100% Johnston Press Holdings Plc Maxis Bhd 30.92% Binariang Satellite System MEASAT Broadcast Network 100% Tanjong Plc ASTRO Overseas Ltd 100% 67% Impian Klasik (Menara Maxis) 50% Pan Malaysian Pools 100% Uniclic Ltd 75% Powertek Bhd 100% Tropical Island Asset Mgmt (Germany) TGV Cinemas Source : Annual Reports 2009 : Bursa Announcements : MSWG Tracker : Malaysian Business,2009 : StarBiz The next update will be in June 2010. Tan Sri Quek Leng Chan 52.9% 71.4% 71.3% 66.4% 45.6% Hong Leong Financial Group Bhd 25.30% Hong Leong Industries Bhd Guoco Group Ltd (HK) Hume...
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...Advanced Human Resources Supervised by Dr. George Prepared by Mohamed Ihsan Roj Majid Lana Bapir Title Human Resources Challenges: In Relation to Terrorism & Migration Date of Submission 4th of November, 2015 Human Resources Challenges: In Relation to Terrorism & Migration In general, human resources management (HRM) is concerned with the personnel dimensions of an organization. There is a set of functions each Human Resources Management department must perform, in order to achieve its objectives. However, the most frequent human resources functions that any typical organization could have are; job analysis and job design, recruitment and selection of employees, employees’ training and development, performance management, compensation and benefits, labor relations, and finally managerial relations. These seven human resource areas and their associated functions contribute to the most common objectives of an adequate quantity of competent employees with high skills, abilities and knowledge that are requisite for satisfying the goals of an organization. HRM is facing a lot of issues due to the instable economy as well as local and international progresses that are occurring rapidly. In the Survey of Global HR Challenges: Yesterday, Today and Tomorrow, several challenges for HRM were revealed. This survey concluded that "despite national and regional differences, there was remarkable unanimity” and unveiled the following HRM challenges among...
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...MAF 680: CASE STUDY: A DELIMA ACCOUNTING SYSTEM ISSUE : MYOB Software not integrated DOCUMENTS ARE NOT PROPERLY PRE-NUMBERED, RECORDED & DOCUMENTED FINDINGS: Sales invoice & PO are manually produces & not pre-numbered - Asset purchased not recorded. - Unrecorded cash withdrawals. * Negative impact on FS & Cash Flow TIMESHEET ARE MANUALLY PREPARED BY EMPLOYEES ISSUE: -Employees record their time in & out themselves -No staff in charge and monitor employee attendance. SITI HAJAR BTE ZAMZANI 2010750647 KU NURNAJUAWA BTE KU AHMAD 2010385929 NUR JAZILAH BTE NOR IHSAN 2010569539 NUR`ATIKAH BTE MAT DAUD 2010355373 NUR AIN BTE ADNAN 2010985877 NOR SYAFINAZ BTE MISNON 2010594391 NO STANDARD OPERATING PROCEDURE introduction 1981 Delima enterprise was founded by Encik Zayed in conducted trading and supplying related product including manpower supplies to oil and gas industries. 2004 - Delima Enterprise incorporated as Delima Enterprise Sdn. Bhd. - 2 principal shareholder and controlling directors : Encik Zayed and Puan Hashimah (Husband and wife) 2006 - Company submitted application for banking facilities and required company’s Audited Financial Statements for the last 2 years. - There are so much mistake happened during the last two years founded by the auditor and Cik Amy (Finance Executive) ANALYSIS : Choose to develop in-house accounting system or outsourcing the system EVIDENCE: In survey 73% of company outsourced some or...
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