Malakand University Research Journal of Islamic Studies (MURJIS) ISSN: 2708-6577

حلال اشورینس سسٹم:مجلس علماء انڈونیشیاکےحلال فوڈ اسٹینڈرڈ کاتجزیاتی مطالعہ

2024-03-21T06:45:55+00:00

Abstract:

Indonesia is the most populous country in the Islamic world with a population of about 220 million, of which 87% are Muslims. The majority are followers of the Shafi'i school of thought. Despite being such a large country, Indonesia has only one center for halal supervision known as (Lembaga Pengkajian Pangan Obat-obatan dan Kosmetika) LPPOM. This center is located in Jakarta, Indonesia. This center conducts research on Halal foods, medicines and cosmetics. The purpose of establishing the center was to ensure that Muslims consume only Halal food materials in the future. Halal Assurance System is an organization whose mission is to fulfill the needs and rights of consumers and provide halal products to Muslim consumers. To ensure the supply of halal products to consumers in Indonesia, the company has the (Majlis Ulema Indonesia) MUI Halal certificate and it is valid for two years. The company has to ensure the consumers that they maintain the continuity of Halal products. Therefore, MUI has needed to create a system, which is named as HAS. The purpose of implementing Halal Assurance System (HAS) is to maintain and ensure the factors and procedures of halal products. HAS is a system in which Halal certified company to enable delivery of halal food as per law.

غزوہ احزاب کے متعلق روایات سیرت کے اختلافات کا تحقیقی مطالعہ

2024-03-21T06:50:24+00:00

Abstract

The Seerah of the Holy Prophet (PBUH) is the unblemished evidence of his tolerance, peace and mutual coexistence towards humans of every race and tribe. Every single aspect of his life is preserved and protected which confirms that he promoted peaceful cohabitation throughout his life. He and his companions were forced to migrate from Makkah to Madinah due to atrocities caused by the people of Makkah. Even after migration, the propagation for the right of free speech and belief was not endured; and, non-Muslim tribes made an alliance against Muslims and planned to attack Madinah, collectively. The Holy Prophet (PBUH) and his companions defended the city of Madinah and protected themselves through excavating of trench as a hindrance in the way of attackers.

In the significant books of Seerah, all events related with this battle have been recorded comprehensively; however, some complexities arise when sources of these events are accessed. In the current paper, many complexities regarding the battle of Ahzāb have been addressed after academic scrutiny; and an exertion is made to present it in an intelligible form after abolition of these complexities.

محمد مصطفی المراغی اور ان کی علمی خدمات کا ایک تجزیاتی مطالعہ

2024-03-21T07:29:48+00:00

Muhammad Mustafa al-Maraghi was a scholar of the Islamic world, Rector of Jamia Azhar, Conciliative of the Qur'an, preacher of the religion of Islam, jurist, political visionary personality. He authored many books, served as chief justice in Sudan and Egypt for 24 years. He broke the scilistic stagnation in the judiciary and opened the door to ijtihadat, made many reforms in judicial matters, held various judicial positions, he was the Rector of Jamia Azhar for 6 years, ended the traditional imitative status and obsolete teaching method from Jamia Azhar made a modern and enlightened institution, reforms in the laws, curriculum and teaching method of Azhar, made Azhar an exemplary institution in terms of knowledge, practice, discipline and financial matters,He was a special student of Muhammad abdah, and was the leader of his school of thought. used politics for religious purposes, spent his entire life for exaltation of religion, service to humanity, and in connecting the creatures of Allah with Allah, made the youth aware of modern problems and taught them how to fight them, He taught unity and coincidence to Muslims, connected people with the Qur'an through his lectures, presented the subjects of the Qur'an to the people in a generally understandable manner, chose verses for the exegetical lessons that touched the hearts of the people, majesty of Allah Ta'ala, hatred of sins, passion for the study of science, and the answer to the doubts of the objectors, he spoke about the wisdoms of the orders of the Shariah, showed social problems and the ways to solve them, He proved that the Holy Qur'an is not against modern sciences, but encourages the acquisition of these sciences. In jurisprudential issues, he did not follow any particular Imam, but Adopted the opinion of this Imam which is supported by arguments.

The Concept of Accounting in Islam: A Management Perspective

2024-03-11T08:56:17+00:00

Almighty Allah created jinn and human beings for His worship, but it does not mean that man will sit idle and reject working to earn legally and leave indulging without doing any business activities. Although earning of money is not the final goal of an individual in this world, Almighty Allah said:

﴿وَرَهْبَانِيَّةً ابْتَدَعُوهَا مَا كَتَبْنَاهَا عَلَيْهِمْ﴾[i]

"And they themselves invented the monkery; we did not ordain it for them."

Islam encourages the safekeeping of money, and its investment in the best and most efficient means. Similarly, Islam provided rules and regulations for managing money in a legal business and prohibited it’s misspent, giving it in the form of interest, gambling, bribery, or to eat money of others in illegal methods i.e. stealing and gharar etc.

Record keeping of business transactions is the main tool in ensuring profit or loss distribution among the partners without any dispute. Similarly, the success and existence of all forms of Islamic Finances like Musharika, Mudaraba, and Istisnaetc., are totally based on proper recording of business transactions which is the job of accounting. Moreover, accounting assists in the real management of assets including money, where wastage is avoided because in accounting all transactions spread over the lifetime of firm(s) are recorded. Likewise, journalized (recorded) transactions are posted to respective ledgers and summarized into financial statements for the calculation of profit or loss which are further distributed among the partners (owners) rules and regulations.

From an Islamic perspective, the income distributed by a firm among owners must be legal and Sharia-compliant. Now there are questions:

What is the concept of accounting in Islam?
What are the contributions of Muslims to this subject?

What are the developmental and evolutionary procedures of Accounting?

In Surat Al Baqra(Al-Madaaniverse)Almighty Allah recommended writing of credit business transactions in documents (i.e. when payment is related with to a future date or if the cash is made now and delivery is made on some future date). In this verse, there are some indications that profession or occupation of writing business dealings is an obligatory order, Islam care welfare of human beings because in the glorious Quran it is the longest verse which is about public transactions not about prayers, keeping fast, hajj, or other pure worship. This is one verse from which we can derive that writing of transactions and keeping of witnesses is mandatory. Diligent religious scholars elicit regulation regarding business and record keeping from other verses. We will mention some of these.

An Islamic alternative to Capitalism: A study of Sharī‘ah-compliant Finance with special reference to Muftī Taqī Usmānī

2024-03-15T04:53:25+00:00

Two streams of Muslim scholars from the Indian subcontinent proposed an Islamic alternative to capitalism. The majority of scholars viewed capitalism as just an economic system and attempted to replace it gradually through Islamic reforms. However, a microscopic minority of Muslim scholars conceptualized capitalism as a totalizing, all-encompassing system and lifeworld that is the polar opposite of Islam and believes that the only way to overthrow capitalism is the Islamic revolution. Muhammad Taqī ‘Usmānī is a leading Sharī‘ah expert who belongs to the former group of Muslim scholars. He not only strongly criticized capitalism but also proposed an alternative to the capitalist economy. This paper is divided into three sections, the first section of which deals with ‘Usmānī’s conception of capitalism. The second section of the paper examines the ‘Usmānī’s critique of capitalism to identify the flaws of an interest-based economy. The final section consists of identifying the modes of Islamic finance that ‘Usmānī proposed as an ideal, fair, and workable alternative to capitalism.