Friday, June 26, 2009

UNTUNG ATAS ANGIN YANG HARAM


Bismillahirrahmanirrahim...
kalimah mulia pembuka bicara, mengubat hati luka, merawat jiwa lara.

Alhamdulillah...
lafaz kesyukuran setinggi-tingginya buat Tuhan Semesta Alam, walau tak terzahir pada lisan, tetap bergema di ruang hati yang dalam. Selawat dan salam buat qudwah hasanah sepanjang zaman, Nabi Muhammad S.A.W, para Sahabat R.A, tabi'in, tabi' tabi'in. Doa kesejahteraan dipanjatkan buat para pejuang Islam yang sudah kembali kerahmatullah dan yang masih melata di bumi ALLAH ini.

Assalamu'alaikum W.B.T kawan-kawan, adik-adik Klang High School (KHS) moga anda semua dalam sihat-sihat sahaja dan terus bersemangat untuk mengejar cita dan cinta kerana ALLAH S.W.T.

Menyingkap keunggulan peribadi dua Umar (Umar al-Khattab dan Umar Abdul Aziz) dalam mentadbir kerajaan dan menguruskan ekonomi negara amat patut dicontohi umat Islam pada sepanjang zaman, penulisan kali ini bukan hendak bercerita tentang bagaimana tokoh-tokoh ini melaksanakan kerja mereka, tetapi lebih kepada pembukaan minda mereka yang sedia ada celik ataupun yang masih ketiduran, suka mengambil untung atas angin walaupun atas niat kebajikan dan kemaslahatan.

"Dan janganlah sebahagian kamu memakan harta sebahagian yang lain dengan jalan yang batil, dan (janganlah) kamu membawa urusan harta itu kepada hakim, supaya kamu memakan sebahagian harta benda orang lain dengan (jalan berbuat) dosa, padahal kamu mengetahui". (Surah al-Baqarah ayat 188)

"Suatu hari Rasulullah S.A.W malalui di hadapan seorang lelaki yang sedang menjual makanan (bijian). Baginda amat mengaguminya, kemudian memasukkan tangan ke dalam tempat makanan itu, apabila dilihatnya makanan itu nampak basah, maka bertanyalah Baginda: 'apa yang dilakukan oleh pemilik makanan ini?' Dia menjawab : 'Kena hujan'. Kemudin Rasulullah S.A.W bersabda: 'Mengapa kamu tidak meletakkan yang basah itu di atas supaya orang lain mengetahuinya?' Barang siapa menipu, bukanlah mereka dari golongan kami (Islam)." (Riwayat Muslim)

Berdasakan ayat al-Quran dan Hadith di atas, izhar dinyatakan dan tiada apa yang perlu diungkaikan lagi, bagi mereka yang berpegang teguh pada Prinsip Islam, pastinya pengajaran ini diamalkan dalam segenap aspek kehidupan, namun sealiti kini merupakan ironi yang patut diperbetulkan supaya keindahan Islam terzahir pada hijab-hijab mata manusia supaya mereka dapat melihat apa sebenarnya keindahan Islam (posting kali ini lebih pada hal etika Muamalah). Disertakan bersama beberapa contoh realiti yang mungkin kita sendiri pernah melakukannya namun tidak pernah kita ambil pusing. Kerana apa? Mungkin kerana kita menganggap tindakan kita betul dan tepat atas niat memperoleh lebihan dana untuk tujuan kebajikan. Apa yang penting 'NIAT TIDAK MENGHALALKAN CARA'.

MENCIPTA "QUOTATION" SENDIRI.
individu atau organisasi yang dipertanggungjawabkan atau diberi kuasa untuk memilih kontraktor mereka, namun quotation itu diubah malah dicipta sendiri untuk dijadikan bukti semata-mata ingin mengambil lebihan wang tajaan atau peruntukan.

MENAIKKAN HARGA
individu atau organisasi mencari barangan mentah untuk sebarang tujuan, Apabila barangan mentah sudah diperolehi misalannya pada harga RM1200 namun penyataan pada bukti pembelian (resit) dinaikkan kepada RM1500 atau (apa-apa sahaja nilai yang melebihi asal walaupun 1 sen) lalu lebihan tadi diambilnya.

TUNTUTAN PALSU
individu atau organisasi berpakat dengan pembekal untuk meletakkan sebut harga yang tinggi namun pembelian pada harga yang lebih rendah berbeza dari jumlah tertera dan membuat tuntutan kepada syarikatnya atau penajanya dengan harga tinggi.

RESIT CIPTAAN
individu atau organisasi membeli barangan untuk kegunaan individu atau organisasi dari sebuah kedai, bagi meraih keuntungan, pihak tidak bertanggungjawab telah mencipta resit sendiri beserta cop palsu.

Semua contoh di atas telah disepakati oleh para ulama' hukumnya HARAM kerana menglibatkan diri dalam penipuan dan memakan harta secara batil walaupun untuk tujuan kebaikan kerana wang yang haram tiada keberkatan padanya lebih-lebih lagi disumbangkan pada hal-hal kebajikan dan seterusnya menjadi darah daging yang akan menjadi bahan bakar di neraka ALLAH S.W.T. Konsep muamalah yang cacat ini tidak jauh beza dengan konsep 'money laundering', yang jelas HARAM di sisi syara'.

Maka apa 'stand' kita dalam mempertahankan penyataan terhadap mumalat cacat yang telah kita amalkan itu? 'Yang halal itu jelas dan yang haram itu juga jelas'. Kembalikan suatu pada yang hak kerana meletakkan suatu bukan pada tempatnya bermakna zalim. bukankah kita ini sebaik-baik manusia yang dilahirkan kedunia, menyeru kepada kebajikan dan mencegah kemungkaran, dan beriman kepada ALLAH S.W.T.

jadilah individu atau organisasi yang berkat, setiap masa mestilah komited dengan kejujuran kerana kejujuran membuka pintu berkat. Tidak memanfaatkan peluang untuk memanipulasi serta tidak lalai beribadah. mudah mudahan kita sentiasa BERJALAN di bawah lembayung rahmat-Nya, MELIHAT dan menyusuri sirah tokoh Islam, supaya kita mudah menghadam dan MENTAFSIR serterusnya mengamalkannya untuk menaikkan Islam seluruhnya.

"seorang pemuda yang bermusafir dalam perjalanan yang jauh, hal rambutnya kusut masai, mukanya berdebu di mana dia mengangkat tangan ke langit, "Wahai Tuhanku, wahai Tuhanku..." sedangkan makanannya haram, minumannya haram dan pakaiannya haram. Dan dia dibesarkan dengan memakan makanan haram, maka bagaimana Kami mahu memakbulkan doanya?" (Riwayat Muslim)

Sekian dahulu, renung-renungkan dan selamat beramal...

p/s: Dipetik dan diolah daripada Untung atas angin yang HARAM karya Ustaz Zaharuddin Abd Rahman (majalah solusi keluaran jun)

Wednesday, June 10, 2009

CORPORATE GOVERNANCE IN ISLAMIC BANKS

Introduction

CORPORATE governance in banking has been analyzed almost exclusively in the context of conventional banking markets. For example, there has recently been some discussion of the role 'market discipline' exerted by bank shareholders and depositors in constraining the risk taking behavior of bank management. At the same time, there is growing interest in, and analysis of, banks as stockholders in companies themselves playing a central role in corporate governance, especially in Germany and other countries with universal banking structures of the traditional type.

By contrast, little is written on governance structures in Islamic banking, despite the rapid growth of Islamic banks since the mid 1970s and their increasing presence on world financial markets. There are now over 180 financial institutions world-wide which adhere to Islamic banking and financing principles. These banks operate in 45 countries encompassing most of the Muslim world, along with Europe, North America and various offshore locations. Islamic financing increasingly is a market segment of interest of Western banks, and the latest addition to the list of Islamic banks in October 1996 in the City Islamic Investment Bank, Bahrain a wholly owned subsidiary of Citicorp.

Islamic banking represents a radical departure from conventional banking, and from the viewpoint of corporate governance, it embodies a number of interesting features since equity participation, risk and profit-and-loss sharing arrangements from the basis of Islamic financing. Because of the bank on interest (riba), an Islamic bank cannot charge any fixed return in advance, but rather participates in the yield resulting from the use of funds. The depositors also share in the profits according to predetermined ratio, and are rewarded with profit returns for assuming risk. Unlike a conventional bank which is basically a borrower and lender of funds, an Islamic bank is essentially a partner with its depositors, on the one side, and also a partner with entrepreneurs, on the other side, when employing depositors' funds in productive direct investment.

These financial arrangements imply quite different stockholder relationships, and by corollary governance structures, from the conventional model since depositors have a direct financial stake in the bank's investment and equity participations. In addition, the Islamic bank is subject to an additional layer of governance since the suitability of its investment and financing must be in strict conformity with Islamic law and the expectations of the Muslim community. For this purpose, Islamic banks employ an individual sharia Advisor and/or Board.

My examination of corporate governance in Islamic banking begins with the comparing governance structures in the Islamic bank and will continues with the principles of Islamic banking. This study compares the Islamic banking, financial model and its implications for governance structures. The study intends to give a small picture on the principles of Islamic banking.

THE ISLAMIC BANK

Governance structures are quite different from these under Islamic banking because the institution must obey a different set of rules - those of the Holy Qur'an - and meet the expectations of Muslim community by providing Islamically-acceptable financing modes. These profit-and-loss sharing methods, in turn, imply different relationships than under interest-based borrowing and lending.

Figure 1 sets out the key stockholders in an Islamic bank. There are two major difference from the conventional framework. First, and foremost, an Islamic organization must serve God. It must develop a distinctive corporate culture, the main purpose of which is to create a collective morality and spirituality which, when combined with the production of goods and services, sustains the growth and advancement of the Islamic way of life. To quote janachi (1995):

'Islamic banks have a major responsibility to shoulder ....all the staff of such banks and customers dealing with them must be reformed Islamically and act within the framework of an Islamic formula, so that any person approaching an Islamic bank should be given the impression that he is entering a sacred place to perform a religious ritual, that is the use and employment of capital for what is acceptable and satisfactory to God.' (p.42).

There are equivalent obligations upon employees:

'The staff in an Islamic bank should, throughout their lives, be conducting in the Islamic way, whether at work or at leisure.' (p.28).

Further, obligations also extend to the Islamic community:

'Muslims who truly believe in their religion have a duty to prove, through their efforts in backing and supporting Islamic banks and financial institutions, that the Islamic economic system is an integral part of Islam and is indeed for all times ... through making legitimate and Halal profits.' (p.29).

Second, interest-free banking is based on the Islamic legal concepts of shirkah (partnership) and mudaraba (profit-sharing). An Islamic bank is conceived as financial intermediary mobilizing savings from the public on a mudaraba basis and advancing capital to entrepreneurs on the same basis. A two-tiered profit-and-loss sharing arrangement operates under the following rules:

  1. The bank receives funds from the public on the basis of unrestricted mudaraba. There are no restrictions imposed on the bank concerning the kind of activity, duration, and location of the enterprise, but the funds cannot be applied to activities which are forbidden by Islam

  2. The bank has the right to aggregate and pool the profit from different investments, and share the net profit (after deducting administrative costs, capital depreciation and Islamic tax) with depositors according to a specified formula. In the event of losses, the depositors lose a proportional share or the entire amount of their funds. The return to the financier has to be strictly maintained as a share of profits.

  3. The bank applies the restricted from of mudaraba when funds are provided to entrepreneurs. The bank has the right to determine the kind of activities, the duration, and location of the projects and monitor the investments. However, these restrictions may not be formulated in a way which harms the performance of the entrepreneur, and the bank cannot interfere with the management of the investment. Loan covenants and other such constraints usual in conventional commercial bank lending are allowed.

  4. The bank cannot require any guarantee such as security and collateral from the entrepreneur in order to insure its capital against the possibility of an eventual loss.

  5. The liability of the financier is limited to the capital provided. On the other hand, the liability of the entrepreneur is also restricted, but in this case solely to labor and effort employed. Nevertheless, if negligence or mismanagement can be proven, the entrepreneur may be liable for the financial loss and be obliged to remunerate financier accordingly.

  6. The entrepreneur shares the profit with bank according to previously agreed division. Until the investment yields a profit, the bank is able to pay a salary to the entrepreneur based on the ruling market salary.Many of the same restrictions apply to musharaka financing, except that in this instance the losses are borne proportionately to the capital amounts contributed. Thus under these two Islamic modes of financing, the project is managed by the client and not by the bank, even though the bank shares the risk. Certain major decisions such as changes in the existing lines of business and the disposition of profits may be subject to the bank's consent. The bank, as a partner, has the right to full access to the books and records, and can exercise monitoring and follow-up supervision. Nevertheless, the directors and management of the company retain independence in conducing the affairs of the company.

These conditions give the finance many of the characteristics of non-voting equity capital. From the viewpoint of the entrepreneur, there are no fixed annual payments needed to service the debt as under interest financing, while the financing does not increase the firm's risk in the way that other borrowings do through increased leverage. Conversely, from the bank's viewpoint, the returns come from profits - much like dividends - and the bank cannot take action to foreclose on the debt should profits no eventuate.

GOVERNANCE STRUCTURES

These structures are depicted in Figure 2 which sketches the conceptual framework of corporate governance for Islamic bank. Central to such a framework is the Sharia Supervisory Board (SSB) and the internal controls which support it. The SSB is vital for two reasons. First, those who deal with an Islamic bank require assurance that it is transacting with Islamic law. Should the SSB report that the management of the bank has violated the sharia, it would quickly lose the confidence of the majority of its investors and clients. Second, some Islamic scholars argue that strict adherence to Islamic religious principles will act as a counter to the incentive problems outlined above. The argument is that the Islamic moral code will prevent Muslims from behaving in ways which are ethically unsound, so minimizing the transaction costs arising from incentive issues. In effect, Islamic religious ideology acts as its own incentive mechanism to reduce the inefficiency that arises from asymmetric information and moral hazard.

Such matters are obviously basic to the successful operation of Islamic modes of finance, and they are assessed in the next section when I examine Principles of Islamic Banking.


PRINCIPLES OF ISLAMIC BANKING

  1. An Islamic bank is based on the Islamic faith and must stay within the limits of Islamic Law or the sharia in all of its actions and deeds. The original meaning of the Arabic word sharia was 'the way to the source of life' and it is now used to refer to legal system in keeping with the code of behavior called for by the Holly Qur'an (Koran). Four rules govern investment behavior:
  2. the absence of interest-based (riba) transactions;
  3. the avoidance of economic activities involving speculation (Gharar);
  4. the introduction of an Islamic tax, zakat; the discouragement of the production of goods and services which contradict the value pattern of Islamic (haram)

Riba

Perhaps the most far reaching of these is the prohibition of interest (riba). The payment of riba and the taking as occurs in a conventional banking system is explicitly prohibited by the Holy Qur'an, and thus investors must be compensated by other means. Technically, riba refers to the addition in the amount of the principal of a loan according to the time for which it is loaned and the amount of the loan. While earlier there was a debate as to whether riba relates to interest or usury, there now appears to be consensus of opinion among Islamic scholars that the term extends to all forms of interest.

In banning riba, Islamic seeks to establish a society based upon fairness and justice (Qur'an 2.239). A loan provides the lender with a fixed return irrespective of the outcome of the borrower's venture. It is much fairer to have a sharing of the profits and losses. Fairness in this context has two dimensions: the supplier of capital possesses a right to reward, but this reward should be commensurate with the risk and effort involved and thus be governed by the return on the individual project for which funds are supplied.

Hence, what is forbidden in Islamic is a predetermined return. The sharing of profit is legitimate and that practice has provided the foundation for Islamic banking.

Gharar

Another feature condemned by Islamic is economic transactions involving elements of speculation, Gharar. Buying goods or shares at low and selling them for higher price in the future is considered to be illicit. Similarly an immediate sale in order to a void a loss in the future is condemned. The reason is that speculators generate their private gains at the expense of society at large.

Zakat

A mechanism for the redistribution of income and wealth is inherent is Islam, so that every Muslim is guaranteed a fair standard of living, nisab. An Islamic tax, Zakat (a term derived from the Arabic zaka, meaning "pure") is the most important instrument for the redistribution of wealth. This tax is a compulsory levy, one of the five basic tenets of Islam and the generally accepted amount of the zakat is one fortieth (2.5 per cent) of Muslim's annual income in cash or kind from all forms of assessed wealth exceeding nisab.

Every Islamic bank has to establish a zakat fund for collecting the tax and distributing it exclusively to the poor directly or through other religious institutions. This tax is imposed on the initial capital of the bank, on the reserves, and on the profits as described in the Handbook of Islamic Banking.

Haram

A strict code of 'ethical investment' operates. Hence it is forbidden for Islamic banks to finance activities or items forbidden in Islam, haram, such as trade of alcoholic beverage and pork meat.

Furthermore, as the fulfillment or materials needs assures a religious freedom for Muslims, Islamic banks are required to give priority to the production of essential goods which satisfy the needs of the majority of the Muslim community, while the production and marketing of luxury activities, israf wa traf is considered as unacceptable from a religious viewpoint.

In order to ensure that the practices and activities of Islamic banks do not contradict the Islamic ethical standards, Islamic banks are expected to establish a Sharia Supervisory Board, consisting of Muslim jurisprudence, who act as advisers to the banks.

PROFIT-SHARING ARRANGEMENTS

Although the restriction against the use of interest might seem to be a binding constraint upon expansion, Islamic banks and financial institutions have in fact grown rapidly. Table 1 sets out the number of banks, paid up capital, total deposits and total assets of these Islamic banks, classified by region. It shows that the total assets of these reporting banks amounted to US $155 billion in 1994, with employment in excess of 220,000 (data supplied by the International Association of Islamic Banks).

If the paying and receiving of interest is prohibited, how do Islamic banks operator It is necessary to distinguish between the expressions 'rate of interest' and 'rate of return'. Whereas Islam clearly forbids the former, it not only permits, but rather encourages, trade. In the interest-free system sought by adherents to Muslim principles, people are able to earn a return on their money only by subjecting themselves to the risk involved in profit sharing. As the use of interest rates in financial transactions is prevented, Islamic banks are expected to undertake operations only on the basis of Profit and Loss Sharing (PLS) arrangements or other acceptable modes of financing. Mudaraba and musharaka are the two profit-sharing arrangements preferred under Islamic law.

Mudaraba

A mudaraba can be defined as contract between at least two parties whereby one party, the financier (sahib al-mal), entrusts funds to another party, the entrepreneur (mudarib), to undertake an activity or venture. This type of contract is in contrast with musharaka. In arrangements based on musharaks there is also profit-sharing, but all parties have the right to participate in managerial decisions. In mudaraba, the financier is not allowed a role in management of the enterprise. Consequently, mudaraba represents a PLS contract where the return to lenders is a specified share in the profit/loss outcome of the project in which they have a stake, but no voice.

In interest lending, the loan is not contingent on the profit or loss outcome, and is usually secured, so that the debtor has to repay the borrowed capital plus the fixed interest amount regardless of the resulting yield of the capital.

Under mudaraba, the yield is not guaranteed in profit-sharing and financial losses are borne completely by the lender. The entrepreneur as such losses only the time and effort invested in the enterprise. This distribution effectively treats human capital with equally financial capital.

Musharaka

Under musharaka, the entrepreneur adds some of his own to that supplied by the investors, so exposing himself to the risk of capital loss. Profits and losses are shared according to pre-fixed proportions, but these proportions need not coincide with the ratio of financing input. The bank sometimes participates in the execution of the projects in which it has subscribed, perhaps by providing managerial expertise. Figure 3 illustrates the elements. Mudaraba and musharaka constitute, at least in principle if not always in practice, the twin pillars of Islamic banking. The two methods conform fully with Islamic principles, in that under both arrangements lenders share in the profits and losses of the enterprises for which funds are provided and shirkah (partnership) is involved. The musharaka principle in invoked in the equity structure of Islamic banks and is similar to the modern concepts of partnership and joint stock ownership.

TWO-TIERED MUDARABA

For banking operations, the mudaraba concept has been extended to include three parties: the depositors as financiers, the bank as an intermediary, and the entrepreneur who requires funds. The bank acts as an entrepreneur when it receives funds from depositors, and as financier when it provides the funds to entrepreneurs. In other words, the bank operates a two-tier mudaraba system in which it acts both as the mudarib on the saving side of the equation and as the rubbul-mal (owner of capital) on the investment portfolio side. Insofar as the depositors are concerned, an Islamic bank acts as a mudarib which manages the funds of the depositors to generate profits subject to the rules of mudaraba. The bank may in turn use the depositors' funds on a mudaraba basis in addition to other lawful (but less preferable) modes of financing, including mark up or deferred sales, lease purchase and beneficence loans. The funding and investment avenues are now listed.

SOURCES OF FUNDS

Besides their own capital and equity, Islamic banks rely on two main sources of funds, a) transaction deposits, which are risk free but yield no return and, b) investment deposits, which carry the risks of capital loss for the promise of variable. In all, there are four main types of accounts:

Current accounts

Current accounts are based on the principle of al-wadiah, whereby the depositors are guaranteed repayment of their funds. At the same time, the depositor does not receive remuneration for depositing funds in a current account, because the guaranteed funds will not be used for PLS ventures. Rather, the funds accumulating in these accounts can only be used to balance the liquidity needs of the bank and for short-term transactions on the bank's responsibility.

Savings accounts

Savings accounts also operate under the al-wadiah principle. Savings accounts differ from current deposits in that they earn the depositors income: depending upon financial results, the Islamic bank may decide to pay a premium, hiba, at its discretion, to the holders of savings accounts.

Investment accounts

An investment account operates under the mudaraba al-mutlaqa principle, in which the mudarib (active partner) must have absolute freedom in the management of the investment of the subscribed capital. The conditions of this account differ from those of the savings accounts by virtue of: a) a higher fixed minimum amount, b) a longer duration of deposits, and c) most importantly, the depositor may lose some of or all his funds in the event of the bank making losses.

Special investment accounts

Special investment accounts also operate under the mudaraba principle, and usually are directed towards larger investors and institutions. The difference between these accounts and the investment account is that the special investment account is related to a specified project, and the investor has the choice to invest directly in a preferred project carried out by the bank.

USES OF FUNDS

The mudaraba and musharaka modes, referred to earlier, are supposedly the main conduits for the outflow of funds from banks. In practice, however, other important methods applied by Islamic banks include:

Murabaha (mark up). The most commonly used mode of financing seems to be the 'mark-up' device. in a murabaha transactions, the bank finances the purchase of a good or assets by buying it on behalf of its client and adding a mark-up before reselling it to the client on a 'cost-plus' basis profit contract. Figure 4 illustrates the sequence.

Bai' muajjal (deferred payment). Islamic banks have also been resorting to purchase and resale of properties on a deferred payment basis. It is considered lawful in fiqh (jurisprudence) to charge a higher price for a good if payments are to be made at a later date. According to fiqh this does not amount to charging interest, since it is not a lending transaction but a trading one.

Bai'salam ( prepaid purchase). This method is really the opposite of the murabaha. There the bank gives the commodity first, and receives the money later. Here the bank pays the money first and receives the commodity later, and is normally used to finance agricultural products.

Istisnaa (manufacturing). This is a contract to acquire goods on behalf of a third party where the price is paid to the manufacturer in advance and the goods produced and delivered at a later date. Ijara and ijara wa iqtina (leasing). Under this mode, the banks buy the equipment or machinery and lease it out to their clients who may opt to buy the items eventually, in which case the monthly payments will consist of two components, i.e. rental for the use of the equipment and installment towards the purchases price.

Qard hasan (beneficence loans). This is the zero return type of loan that the Holly Qura'n urges Muslims to make available to those who need them. The borrower is obliged to repay only the principal amount of the loan, but is permitted to add a margin at his own discretion.

Islamic securities. Islamic financial institutions often maintain an international Islamic equity portfolio where the underlying assets comprise ordinary shares in well run businesses, the productive activities of which exclude those on the prohibited list (alcohol, pork, armaments) and financial service based on interest income.


p/s: Pick from Iqtisad al-Islami written by M. Naseer Sulaeiman

SEMAKIN MELAMPAU; YA ALLAH, LINDUNGI MEREKA DARIPADA KEKEJAMAN INI



SUNGAI GOLOK (Selatan Thai) 9 Jun – Kejam dan tidak berperikemanusiaan!

Mungkin itu yang dapat digambarkan tentang pembunuhan 11 jemaah ketika solat isyak di Masjid Al-Furqan di Kampung Air Tempayan, 50 kilometer dari bandar ini kira-kira pukul 8.50 malam tadi (waktu Malaysia).

Setelah melepaskan tembakan dari dua pintu masuk masjid, enam penyerang itu dikatakan masih tidak berpuas hati dan masuk ke dalam masjid sebelum melepaskan beberapa das lagi tembakan bagi memastikan jemaah terbabit benar-benar mati.

Tragedi terbaru yang menjadikan masjid sebagai sasaran, berlaku pada hari yang sama Perdana Menteri Thailand, Abhisit Vejjajiva melawat Malaysia dan memperbaharui komitmen untuk mengakhiri konflik yang berlarutan sejak 2004 di wilayah bergolak itu.

Kejadian itu menambahkan jumlah korban yang kini mencecah lebih 3,700 orang dan masyarakat Islam di wilayah itu bimbang kejadian lebih buruk akan menyusul semula dan ramai yang percaya kejadian terbaru didalangi pihak berkuasa.

Bagaimanapun sehingga kini masih belum dapat dipastikan motif sebenar pembunuhan kejam itu tetapi ada yang berpendapat berpunca daripada dendam dan pihak tentera Thai menafikan sebarang pembabitan anggota mereka.

Seorang saksi, Hassan Deraman, 17, berkata, kejadian berlaku amat pantas kira-kira lima minit di mana empat lelaki dikatakan menyerbu masuk ke dalam masjid dari arah pintu belakang manakala dua lagi dari arah tepi.

Katanya, kesemua mereka bersenjatakan rifel M-16 dan pump gun serta memakai seragam hitam serta bertopeng.

‘‘Ketika kejadian berlaku saya bersama tiga lagi rakan berada dalam wakaf kira-kira 15 meter dari pintu masuk utama masjid ini, Tiba-tiba kami mendengar bunyi tembakan yang kuat bertalu-talu.

‘‘Kami bersembunyi dan bergerak ke tempat kejadian dengan perlahan-lahan dalam gelap untuk melihat apa yang berlaku dengan lebih jelas.

‘‘Saya kemudian melihat mereka memasuki masjid ini dan melepaskan tembakan ke arah kepala serta badan jemaah yang terbaring dalam ruang solat, tembakan itu dilepaskan bagi memastikan kesemua jemaah ini benar-benar mati,” katanya ketika ditemui Utusan Malaysia di tempat kejadian.

Hassan berkata, penyerang dipercayai memasuki kawasan masjid melalui hutan dan kawasan ladang getah di bahagian belakang bagi memastikan kehadiran mereka tidak disedari.

Katanya, pembunuh kejam itu tidak memasuki masjid melalui pintu utama kerana ia diterangi dengan cahaya lampu.

‘‘Selepas bunyi tembakan hilang, beberapa orang kampung datang dan saya bersama mereka memasuki masjid melihat mayat bergelimpangan dipenuhi dengan darah.

‘‘Ketika itu, hanya dua jemaah terselamat tanpa sebarang kesan tembakan. Salah seorang daripada mereka adalah ‘tok siak’ masjid, bagaimanapun akibat terkejut dengan serangan tersebut dia pengsan kerana serangan jantung.

‘‘Seorang lagi yang terselamat adalah ahli kumpulan ‘tabligh’ yang datang berdakwah di sini, dia terselamat kerana ketika itu sedang sujud dan setelah mendengar bunyi tembakan dia meniarap dan berpura-pura mati,” katanya.

Serangan tersebut turut menyebabkan imam masjid, Wan Nasir Wan Abdullah, 62, terkorban manakala 12 parah dan dua terselamat.

Kesemua jenazah dikebumikan dalam satu liang lahad kira-kira pukul 11 pagi ini dan tinjauan Utusan Malaysia mendapati perkarangan masjid itu dipenuhi oleh kaum masyarakat Melayu Islam dari tiga daerah yang bergolak itu.

Malah ketika itu, ruang solat masjid berkenaan masih dipenuhi darah dan ia dibersihkan sepenuhnya oleh anggota tentera kira-kira pukul 5 petang ini.

Tinjauan juga mendapati dinding dalam masjid tersebut turut dipenuhi kesan tembakan dan kawalan keselamatan di kampung berkenaan ditingkatkan.

p/s: Dipetik daripada Utusan Malaysia Online 9Jun 2009, gambar daripada Berita Harian Online

Tuesday, June 9, 2009

TRIBUTE TO 'ABAH'



Bismillahirrahmanirrahim...
kalimah mulia pembuka bicara, mengubat hati luka, merawat jiwa lara.

Alhamdulillah...
lafaz kesyukuran setinggi-tingginya buat Tuhan Semesta Alam, walau tak terzahir pada lisan, tetap bergema di ruang hati yang dalam. Selawat dan salam buat qudwah hasanah sepanjang zaman, Nabi Muhammad S.A.W, para Sahabat R.A, tabi'in, tabi' tabi'in. Doa kesejahteraan dipanjatkan buat para pejuang Islam yang sudah kembali kerahmatullah dan yang masih melata di bumi ALLAH ini.

Assalamu'alaikum W.B.T kawan-kawan, adik-adik Klang High School (KHS) moga anda semua dalam sihat-sihat sahaja dan terus bersemangat untuk mengejar cita dan cinta kerana ALLAH S.W.T.

09 JUN 2009...
Cepat sungguh masa berlalu, sedar tak sedar, sudah genap 2 tahun abah pergi meninggalkan kami adik beradik setelah emak pergi menyahut panggilan ILLAHI lebih kurang 5 tahun dan 3 bulan. SMS daripada abang pagi tadi mengingatkan aku perihal perkara ini. Tanpa aku sedari hujan di hatiku mula menitis membasahi lantai jiwa yang tandus gersang, merindu kasih sayang dua insan paling berjasa dalam hidupku ini.

Bukan suatu yang sukar bagiku mengimbau kembali kenangan bersama mereka, kerana tiap detik yang ku lalui bersama mereka pasti meninggalkan sisa-sisa memori bersamanya. Aku tak perna lupa pesan dan nasihatnya, kemarahan dan hambatannya, pujuk dan mesranya, belai dan kasih sayangnya kepadaku. Raut wajah yang semakin tua dihadapan mataku, mata yang sayu, tubuh yang semakin layu, semua telah mataku saksikan.

Abah...Insan ini adalah anak kelahiran Tanah Melayu kurnia ALLAH atas perkongsian hidup Abdul Jalal bin Mohd Said dan Siam binti Marjikun, dilahirkan pada Julai 1942 da diberi nama Hairuddin, merupakan anak keempat daripada tujuh adik beradik. Kisah perjalanan hidupnya menempuh kesukaran amat aku hayati, sejak kecil berkerja mengambil upah mengembala lembu dan kambing setelah pulang dari sekolah, tamat pada darjah tujuh dan mengambil keputusan berhenti belajar untuk berkerja menyokong kewangan keluarga. Yang paling sabar dalam segala hal berbanding abang-abangnya yang lain sehingga sanggup membanting tulang mengumpul dana untuk perkahwinan tiga adik-adiknya yang lain walaupun ketika itu dia belum berkahwin lagi. Mulianya hati Abah...

Abah, perih jerihmu membesarkan kami 6 beradik tidak pernah aku terbayang bagaimana suatu hari nanti untuk aku membalasnya, kala emak derita diambang ajal menanggung sengsara, kau setia di sisi menjadi sumber kekuatannya, aku hanya mampu terus menjalankan amanat yang kupikul, belajar menimba ilmu demi masa depan yang masih tak ku pasti. Saat emak pergi menghadap Rabbul Ghafur kau tampak tabah tanpa setitis pun airmata gugur, namun tuhan sahaja yang tahu betapa lebatnya hujan di hatimu yang luhur.

Kau merelakan kepergianku jauh dari sisi mu hanya kerana ingin melihat aku berjaya menggenggam segulung ijazah, namun raut wajahmu menggambarkan betapa jauh disudut hatimu tidak sanggup lagi berpisah. Namun tidak sempat aku buktikannya kau pergi juga menghadap Yang Maha Agung, luluh hancur jiwaku apabila satu-satu pancang yang mengukuh pasak kekuatanku kembali pada fitrah suratan yang tercoret pada lembar takdir. Ingin sahaja aku berundur dari sini tak menoleh lagi, tapi janji ALLAH itu pasti, yang patah akan tumbuh kembali dan yang hilang akan diganti dan kerana itu aku masih setia di sini. Abah, dengan izin-Nya akan kukotakan harapanmu.

Doa dan tahlil kupanjatkan agar kau tenang di Barzakh sana...Selamat Hari Bapa hanya untukmu Abah, aku mengerti hidup tak selalunya indah, langit pula tak selalu cerah, Ya Allah, kau berikanlah aku kesabaran jiwa, kurniakanlah aku ketabahan hati, hadiahkanlah aku keteguhan iman, supaya aku tak rapuh dipukul ribut amarah, tak luruh dihentam badai nafsu, tak runtuh di terjah musuh abadi. Jadikan ia penguat segala sendi untuk aku BERJALAN, penyuluh jalan supaya aku dapat MELIHAT, dan sebagai lantera yang menerang jiwa dan minda untuk aku MENTAFSIR....

SEVEN MISCONCEPTION ABOUT INSURANCE AND TAKAFUL

Seven Misconceptions About Insurance and Takaful

What you should know...

Misconception no 1:
Risk Protection (insurance) is against Tawakkul - total dependence upon Allah (swt).
No human actions change the Will of Allah (swt) for our destiny. Whether a person has insurance/Takaful or not has no effect on future events. However, we are instructed to take precautions and then fully trust and depend upon Almighty Allah (swt): in Hadith narrated by Anas bin Malik when an Arab Bedouin asked Prophet Muhmmad (PBUH), "Shall I leave my camel untied and seek Allah's protection on it, or should I tie it?" The Holy Prophet replied, "Tie your camel and then depend upon Allah (swt)." {as quoted by Sunan Al Tarmizi, 1981,}.

Misconception No. 2:
All Risk Protection (insurance) is Haram-prohibited
Fiqh Council of World Muslim League (1398/1978) resolution and Fiqh Council of Organization of Islamic Conference (1405/1985) in Jeddah resolved that, "..conventional insurance as presently practiced is Haram." And that, "..cooperative insurance (Takaful) is permissible and fully consistent with Shariah principles." Hence, conventional insurance is prohibited for Muslims because it contains elements of Riba, Al Maisir, and Al Gharar. By contrast, Takaful provides risk protection in accordance with Sharia using principles of Ta'awun (mutual assistance), brotherhood, piety and ethical operations.


Misconception No. 3:
All Insurance is a form of Gambling of Wagering, which is forbidden in Islam
Risk or uncertainty can be divided into: Pure Risk and Speculative Risk. Pure Risk involves the possibility of Loss or No Loss. For example, damage to property due to fire. Pure Risks are the subject of insurance risk protection and Takaful. On the other hand, Speculative Risks involves the possibility of Loss, No Loss or Gain. For example, venturing into a new business, or gambling on horse race. Speculative Risks that include a potential gain or profit cannot be insured.


Takaful schemes use the principle of indemnification to compensate for the loss that occurs to a Takaful Participant. Takaful insures only Pure Risks and claims pay in the event of Loss to cover repairs, damage, replacement of property, or an agreed fixed sum. In Takaful Taawuni (assurance), the compensation equals each participant's accumulated savings plus investment profit added to a sum covered taken from the Takaful general pool.

Misconception No. 4:
All Insurance seeks to maximize profits which takes benefits away from policyholders
Most conventional insurance companies are stock companies that seek to maximize profits. Since the interests of shareholders conflicts with policyholders, by raising prices, denying claims, etc. these insurers can boost profits for shareholders. Takaful operators, by contrast, are mutual or cooperative entities. The goal of Takaful is community well-being and self-sustaining operations - not high profits. Under the Takaful Mudarabah Model, surplus (or "profits") is shared fairly between shareholders and policyholders. Under the Takaful Wakalah Model, surplus is owned by the policyholders and may be reduced by a performance fee incentive for the operator before distribution to the policyholders.


Misconception No. 5:
All Takaful operators are the Same
Alhumdilallah , in Islam there is unity in diversity. Over the centuries, several Takaful Models have evolved which are approved by Islamic scholars. While they all share the fundamental goals of cooperative risk sharing, these models differ slightly in legal structure and organizational operations. Takaful Models usually are described by the Islamic contracts used; namely Hebbah or 100% Tabarru (Sudan), or al Mudarabah {Bahrain/Malaysia}, or Al Wakalah {Saudi Arabia}.


Misconception No. 6:
Insurance shemes are a modern day invention
Actually, social arrangements for pooling of risks existed may centuries ago. The Takaful system evolved from ancient methods of risk protection in Arabia 14 centuries ago called : (a) daman Khtr-altariq-surety for traders; (b) a'qila - payment to family of murdered victim by accused relatives (c) hilf - confederation for mutual assistance. The year 1706 marked the emergence in United Kingdom of the first "perpetual assurance scheme". The first insurance company in America (1740s) founded by Ben Franklin was a merchant's cooperative. However, in modern times many of these old cooperatives have "demutualized" and converted into stock companies to pursue higher profits.


Misconception No. 7:
"I don't need Insurance/Takaful."
A Takaful scheme gives us an opportunity to practice the virtues of Islam, including self-purification. Surah Al Maidah (V.2) says: "Help one another in furthering virtue and Taqwa (God-consciousness), and do not help one another in evil and transgression." In Hadith by Ahmad and Abu Daud: "Whosoever fulfils the intention of his brother, Allah will fulfil his intentions." And "Always help those who helps his brother."


The first Constitution in Medinah (622 CE) arranged by Prophet Muhammad (PBUH) contained three aspects directly related to risk protection: social insurance for the Jews, Ansar and Christians; Article 3 concerning 'wergild' or 'blood money' and provision for Fidyah (ransom) and Aqila. We should follow his example to meet our needs and social obligations.

A Takaful scheme provides us the self-discipline for savings and the habits of sound financial planning to take care of ourselves and the needs of our children and families. Hadith by Sahih Al-Bukhari, as narrated by Amir bin Saad bin Abi Waqqas, describes Prophet Muhammad (PBUH) as saying: "verily, it is better for you to leave your offspring (heirs) wealthy than to leave them poor asking others for help" and "..The one who looks after and works for a widow and for a poor person is like a warrior fighting for Allah's cause.." Also, from Sahih Muslim Hadith No. 59, as narrated by Abu Huraira, has the Holy Prophet (PBUH) saying: "Whosoever removes a wordly hardship from a believer, Allah (swt) will remove from him one of the hardships of the day of Judgment."

Takaful operations can provide an effective method to accumulate the savings of individuals for the collective good of the community. In many Muslim communities lacking capital resources, a Takaful can become an engine for economic growth and development by channeling its funds into Sharia approved investments sponsored by the local business community.

p/s: Fowarded from http://takaful-islamic-insurance-malaysia.blogspot.com written by Dr. Omar Clark; Senior Advisor - Strategic Mergers & Acquistitions Unicorn Investment Bank.

Monday, June 8, 2009

NESTLE: BOIKOT BERSUNGGUH-SUNGGUH DAN BERSTRATEGI

boikot-nestle-sahabat-israelIzinkan saya membawa anda semua kembali ke sekitar 100 tahun yang lalu.

Nestle memulakan dinastinya di Malaysia seawal tahun 1912 di Pulau Pinang yang dikenali sebagai Anglo-Swiss Condensed Milk Company. Ini bermakna 97 tahun, iaitu hampir 100 tahun Nestle berada di Malaysia. Saya yakin anda yang sedang membaca artikel ini belum dilahirkan lagi ketika itu, dan kemungkinan juga tidak ada upaya untuk hidup sehingga 100 tahun.

Nestle telah meletakkan batu asas empayarnya di sini jauh sebelum perkataan Malaysia itu dapat dieja.

Ini juga bermakna produk Nestle telah pun disuapkan ke mulut rakyat Islam Malaysia sejak zaman nenek moyang kita lagi. Ia masih lagi disuapkan ke mulut kita yang masih hidup pada hari ini, mungkin juga ke mulut anak-anak kita yang akan menjadi generasi baru pada masa hadapan.

Malangnya setiap suapan itu akhirnya diterjemahkan oleh Nestle sebagai peluru yang digunakan untuk menembak dada saudara kita di Palestin. Dan ini berlaku hampir setiap hari di Palestin, sedang kita begitu enak dan santai sekali menikmati Nescafe untuk minuman pagi dan Milo pada malamnya.

Ada pula yang menikmati minuman Neslo, iaitu gabungan Nescafe dan Milo dalam satu gelas dimana kedua-duanya juga adalah produk Nestle. Gandingan dua produk ini barangkali memberi kepuasan berganda-ganda kepada peminumnya, dimana setiap tegukan itu serentak dengan bedilan berganda-ganda juga ke atas bumi Palestin oleh Yahudi Laknatullah.


Percaya atau tidak, kini kita di Malaysia sudah ada alternatif lain bagi menggantikan Nescafe dan Milo, mari saya perkenalkan dua produk alternatif hasil keluaran bumiputera Islam.


Yang pertamanya sebagai ganti Nescafe dan alternatif bagi penggemar kopi lebih-lebih lagi buat minah dan mamat Muslim yang suka minum di starbuck cafe adalah kopi Habbatussauda keluaran Al-Wafi.


Maksud Hadith:::


“Tetaplah kamu dengan Al-Habbatus sauda ini, kerana sesungguhnya padanya terdapat ubat bagi segala penyakit kecuali As-sam ( maut) Riwayat Al-Bukhari.


Apakah Habbatus Sauda??


Habbatus Sauda adalah herba perubatan yang telah digunakan sejak 3000 tahun dahulu. Ia juga dikenali sebagai Black Seed, Black Cummin dan juga Nigella Sativa.

Minuman kesihatan Habbatus Sauda ini boleh menambah kecergasan Mental dan Fizikal. Ia tidak mengandungi Kafein. Anda boleh membancuhnya mengikut selera anda sendiri. InsyaAllah ia dapat memulih, mencegah dan mematikan penyakit yang sedia ada.


Ramuan::::

Nigella Sativa, Gula dan Madu Lebah Asli


Keistimewaannya Habbatus Sauda

1. Membantu Menguatkan sistem ketahanan badan
2. Membantu melawan dan menghancurkan sel-sel kanser dan tumor.
3. Membantu membunuh cacing parasit jika dimakan sebelum makan.
4. Membantu menhilangkan kesesakan nafas serta melancarkan pernafasan.
5. Melancarkan Haid serta pembuangan air.
6. Membantu membuang angin dalam badan serta membantu merawat kusta.


Habbatus Sauda juga dapat ::

Menambah nilai pemakanan serta meningkatkan sistem ketahanan badan. Anti Histamin, anti Tumor, anti Bakteria dan anti radang (Anti-Inflammation) Mengalakkan pengeluaran susu bagi ibu yang menyusukan anak. Dan lain-lain lagi.


Yang seterusnya merupakan pengganti kepada Milo, iaitu Liqo.


Minuman berasaskan coklat menampilkan Liqo sebagai alternatif kepada minuman coklat lain justeru ia adalah 100 % produk muslim . Pastinya dijamin bersih , suci dan halal .


Kebanyakkan minuman berasaskan coklat yang berada dipasaran , samaada tidak mempunyai jaminan halal atau pun ia termasuk dalam senarai barangan yang diboikot terutamanya nestle kerana memulangkan keuntungan kepada Yahudi Alaihi laknatullah .

Bagi penggemar Neslo, boleh mencuba gabungan dua minuman alternatif yang kaya dengan faedah kesihatan disamping merasai kelainannya. Selain itu dapat menghindarkan kita daripada sebarang subahat dengan Israel laknatullah.

Kami di Aslam Niaga, Kingfisher Sabah amat berbesar hati untuk berkerjasama dengan pengedar-pengedar di seluruh sabah. Dua produk di atas hanyalah antara produk yang kami tawarkan, selain itu terdapat juga produk Halagel seperti Ubat gigi herba dan garambukit Halagel, Halagel Garam Bukit regular dan premium, Halagel kopi go-G dan banyak lagi, juga produk kebersihan diri Taharah seperti sabun Taharah, Exfoliating Foam dan Body Scrub juga garam campuran serta debu tayammum. Terdapat juga produk-produk lain lain seperti c-pintrass, kopi habbatussauda dan kismis minda al-wafi, minuman berkarbonat Zam-Zam Cola dan air mineral Tasnim Gau serta air Zam-Zam tidak ketinggalan buku-buku agama.

Jadi tunggu apa lagi para pengedar dan peruncit Sabah? capai kami di:

Aslam Niaga
Lot 30-0, Block D,
Riverside Plaza, Kingfisher Park,
88450 Kota Kinabalu, Sabah.


Tel/Faks : 088-384 909
SMS : 013-850 2097
Email : aslam_niaga@yahoo.com
Web : hubhalalsabah.blogspot.com
aslamniaga.mariniaga.com

p/s: olahan semua daripada artikel EMPAYAR NESTLE dalam koleksi artikel hangat http://isuhagat.blogspot.com/

Saturday, June 6, 2009

PALESTIN: DI MANA TANDA SETIA SAUDARA?










UPDATE 'sikit'

Bismillahirrahmanirrahim...
kalimah mulia pembuka bicara, mengubat hati luka, merawat jiwa lara.
Alhamdulillah... lafaz kesyukuran setinggi-tingginya buat Tuhan Semesta Alam, walau tak terzahir pada lisan, tetap bergema di ruang hati yang dalam. Selawat dan salam buat qudwah hasanah sepanjang zaman, Nabi Muhammad S.A.W, para Sahabat R.A, tabi'in, tabi' tabi'in. Doa kesejahteraan dipanjatkan buat para pejuang Islam yang sudah kembali kerahmatullah dan yang masih melata di bumi ALLAH ini.

Assalamu'alaikum W.B.T kawan-kawan, adik-adik Klang High School (KHS) moga anda semua dalam sihat-sihat sahaja dan terus bersemangat untuk mengejar cita dan cinta kerana ALLAH S.W.T. Minta maaf lama sudah tak update blog ni, rasa rindu pula nak berkongsi cerita. mana nak mula ya....



Peperiksaan akhir semester dah pun tamat lebih sebulan(06/05/09), alhamdulillah dipermudahkan ALLAH dalam menjawab setiap soalan yang diajukan. Beberapa hari kemudian(13/05/09), selepas teman-teman kampus pulang ke kampung halaman masing-masing, aku kembali ke semenanjung melepas rindu pada adik beradik, anak saudara dan teman-teman Soutul Mukminin KHS. Nampaknya anak saudara aku Muqry dah jatuh ranking setelah Mukhlis kelihatan lebih comel dan lebih mencuit hatiku. Tak lama di semenanjung, 3 hari sahaja tuan-tuan... (16/05/09)Pulang ke Labuan dengan semangat baru.


(18/05/09) Bermulalah internship trainingku di Aslam Niaga, Kingfisher. Disini banyak mengajarku ilmu perniagaan dan keusahawanan. Syarikat Aslam Niaga ini ditubuhkan atas dasar memenuhi keperluan umat Islam di seluruh Sabah, memandangkan kesukaran sebelum ini untuk memperoleh barangan yang benar-benar halal mengikut syarak. Syarikat Aslam Niaga ini dimiliki sepenuhnya oleh usahawan bumiputera yang mempunya kesedaran yang tinggi terhadap keperluan umat Islam di Sabah Khususnya. ia mula ditubuhkan pada tahun 2004.


Disamping itu dapat berkenal-kenalan dengan bro-bro yang sporting and friendly, Bro Nasirin, Bro KY, Bro Salman, Bro Umar, Bro Nizam, Bro Makbil, Bro Murtadha dan ramai lagi. setiap hari rasa terisi dengan mereka, Alhamdulillah aku dipertemukan dengan mereka. Sentiasa menasihati dan seringkali gurau-gurau manfaat...huhuhu.

Sampai di sini sahaja buat masa ini, sebarang pengalaman sepanjang internship training akan disimpulkan dalam posting 30/07/09 nanti. Aku akan terus BERJALAN di lorong kehidupan, MELIHAT dan belajar sebanyak-banyaknya serta MENTAFSIR dan mencerna untuk diimplementasikan demi kabajikan amal kerana-Nya.