Table showing sales of poultry & beef showing the horizontal analysis of the table. This is just a presentative data and not a real one and is purposely made for assignment of auditing & assurance module of Lifelong Learning UBD in an online Canvas.
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Ramadhan 9th, 1443H/Monday morning ... another week to go thru insya-Allāh. My modules of Lifelong Learning UBD for this semester is coming to a close with assignments to be submitted the 1st week of May, 2022. There'll be an online examination of Islamic finance the 1st week of May, 2022 as well. Insya-Allah ...
Assalam/greetings ... pls share with others ... Drp Abul Abbas, Sahl bin Sa'ad As-Sa'idi ra, dia berkata, "Wahai Rasulullah tunjukkanlah kpd saya suatu perbuatan yg jika saya mengerjakannya, maka sy akan dicintai Allah & manusia'. Baginda bersabda, 'Zuhudlah engkau di dunia, nescaya Allah mencintaimu dan zuhudlah engkau dlm hal yg dicintai manusia, nescaya manusia mencintaimu'." (Hadis riwayat ibnu Majah & yg selainnya, dgn sanad hasan). (Ibnu Daqiqil 'Id, Syarhul Arba'in An-Nawawiyah, t.t.:80-82)... bila kitani mengutamakan dunia maka kitani akan dilalaikan olehnya dan apabila kitani mengutamakan soal akhirat, maka akan dkt lah kitani dgn Allah SWT. Sesungguhnya setiap amalan yg kitani lakukan akan berbalik kpd kitani sendiri. Semoga bulan Ramadhan ini akan lebih bermakna lagi kpd kitani dengan melakukan ibadat yg sunat spt bertasmi'e Al-Qur'an bersama-sama ...
Wheels are one of the important components of cars. With a good balanced wheel, our car can move forward with ease. But its performance will be reduced on bumpy roads with lots of potholes and uneven surfaces. The roads which provide good foundation for the smoothness movement of wheels play important roles. With some of our road conditions in Brunei Darussalam, lots of renovations and restructurings need to be done. Potholes are one problem then the other one is bumpy surfaces. The public work department (JKR) need to work extra hard to do this task, as without good initiatives we are going nowhere. Strong and good materials need to be used in the mending of the roads. Only these will make driving in our beloved Brunei Darussalam a comfort for road users esp drivers and passengers.
DO'A YG DIAJARKAN RASULULLAH
Assalam/greetings ... pls share ... dari Syakal bin Humaid ra, dia berkata, "Wahai Rasulullah, ajarkan sebuah do'a kpd ku. Baginda bersabda, 'Ucapkanlah, "Ya Allah, aku berlindung kpd-Mu drp keburukan pendengarankuh, drp keburukan penglihatanku, drp keburukan lisanku, drp keburukan hatiku dan drp keburukan kemaluanku'." (Hadis Riwayat Abu Daud dan At-Tirmizi, dan ia berkata, "Ini hadis hasan"). (An-Nawawi, Riyadus Salihin, No. Hadis 1483, 2010 M: 379) ... semoga hati kitani ditetapkan dgn keimanan yg tegap. Disiplinkan diri semoga ibadah puasa tani dapat melatih diri dari segala bentuk kejahatan dan perkara yg tidak bermanfaat. Segala pertuturan dan perbuatan yg tani lakukan akan terus diamalkan selepas bulan Ramadhan. Tani berdo'a spt yg diajarkan oleh Rasulullah SAW ...
1 Ramadhan, 1443H/ahad
Assalam/greetings ... pls share with others ... drp Umar bin Khattab ra, dia berkata, "Rasulullah SAW bersabda, 'Seandainya kalian bertawakkal kpd Allah dgn sebenarnya, nescaya kalian diberi rezeki, sebagaimana burung mendapatkan rezeki, dia pergi di pagi ari dgn perut kosong & pulang di petang ari dgn perut yg kenyang'." (Hadis riwayat At-Tirmizi). (Abu Usamah Salim bin 'Idul Hilali, Bahjatun Nazirina Syarhu Riyadus Salihin, Jilid 1, t.t.: 157-158) ... kitani perlu berusaha utk mencari rezeki menampung kehidupan kitani dan keluarga. Setiap butir nasi yg kitani suap ke mulut adalah kurniaan Allah SWT. Jgn lupa mengucapkan basmalah ketika makan & minum dan semoga sungkai petang ani 1 ramadhan akan beroleh berkah. Ameen yra ...
Food commodities
Wet market at Jalan Pasarneka, Mukim Kuala Belait is located at Jalan Sungai which is close to the Belait river, the longest river in Brunei Darussalam
CAPITAL and FUNDs
When you want to initiate a business, the first thing that goes inside your mind is the funding. You might have zero funds or not enough to buy your items such as tools, devices, raw materials, machines and the like. So what you do is to go to the bank or any creditors to borrow money to do the necessary buyings of materials. But in a bank, they have a policy that you will have to pay interest in return besides the principal amount which to me is unfair. An alternative what the business man do is to get money (funds) from the public by selling shares. Actually shares are just like asking money from someone in a form of nice word like investment or buying share. Nobody is going to lend you money if you ask them. So in order to make it looks nice and legal, shares are issued. So these shareholders expect money in return after the business operates i.e. profits or dividends. These dividends are burdens to the business man because he has to pay some amount of money to the shareholders whic
BARAS (rice) & Akad
Baras (rice) is the staple food of most South East Asian communities. Thus it is a commodity that can be traded between a seller and a buyer. In Islam, a transaction (akad) is carried out between them with the item sold i.e. rice. I think it's okay if you buy 1 kg of rice at $1.50 and sell it at $1.80 with a profit of 30 cents. It's not stealing or taking advantage because it's different from usury. If for example you want to buy 1 kg of rice for $1.50 but then you don't have cash, so you go to a creditor to borrow $1.50. But then you pay 30 cents extra to the creditor the money you owe. Then that extra charge is haram in Islam because you are taking advantage on someone's difficulty. So there is a big difference between usury (loan/borrowing) and profit (selling/buying). There is an ikhtiar (effort/work) in the transaction but not in the other one because it is exploiting other peoples' energy to acquire for personal benefit which is very bad as it can generate
BONDS & SUKUKs
If we look at the definition of bonds in the banking system. It's just like you are the creditors who have money, so when a business man approaches you to get some funds. You lend him the money which is exactly the bond itself because it has face-value of say $100k. So when the business man agree to buy the bond, he is actually borrowing money from you and will pay back in a fixed time. Then this is where the haram part come in when the borrower has to pay interest (usury) to the owner of the bond. This is how sukuk works but instead of paying interest, profits are given to the sukuk holder. So when many sukuk holders fund a project for example building a bridge, any profits in the toll will be distributed according to the agreed portions owned by the Sukuk. This looks fair but again looks like you are generating money out of money. To be fair, the funds which are used to construct the bridge must be paid back in full amount to the Sukuk holders who sponsor it. Then any profits acq
Saturday, Syaaban 30th, 1443H/saturday ... going for a brisk walk exercise. My almost routine task to take in the morning air. A favorite spot at Taman Jubli Emas, Jalan Panglima, Mukim Kuala Belait. Mukim is a Malay word which is almost defined as sub-district but bigger than a kampong (village). We can have several villages in one Mukim. Many mukims can make up one daerah (district). Brunei is made up of four districts i.e Brunei/Muara, Belait, Tutong and Temburong.
Technologies in food industries has evolved a lot. Food production to feed the world is getting more advanced with new techniques using sophisticated device and tools. The basic necessities such as water, salt, sugar, wheat flour, rice are essential to produce foods which nowadays must have a good taste, colorful to entice the eyes, less fats, less sweet, less salty, less cholesterol because way of consuming them is gradually changing. We are keen to keep fit by doing exercise and counting every calorie that we take. But this can create a very strict diet and we start to limit our appetite. If we are not careful, this can lead to a stressful life as we age. We will keep on looking at our weight every day or even every time after we take fatty foods hoping that our bodyweight will be in good number. To eat sensibly is the best option as the Prophet Muhammad SAW said in his hadis: "Eat before you get hungry and stop before you get full." Insya-Allah we will enjoy our food as mu
Islamic banking is becoming popular now due to its logic and common sense without riba, gharar and masyir. Hopefully by going into details, I'll be able to write my 1st book on "Muamalat in Islamic Ways" with the support from my tutors and lecturers at UBD. I think there are still weakness in the Islamic finance especially about the selling/buying ideas. I still cannot have a definite clear line between the selling/buying (transaction activities) and the loaning scheme (borrowing money). They seem to be very close especially if we ponder at the amount of money at the end of the tenure which they termed as rental period. For example in the home financial scheme the end total is getting doubled or even tripled! The buying of share is a bit too unclear to me.
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Assalamualaikum/Good Day all, 30 Syaaban, 1443H/1st April, 2022; Friday My 1st welcome post. I am a 4th year Lifelong Learning student at Universiti Brunei Darussalam, Jalan Tungku Link, Gadong, Brunei Darussalam. Joined the University in August 2019 whist I was working in BSP. My main subject is Bsc Digital Economy where I am inclined to finish it with collected points of 140 MC (Module Credits) comprising of 34 modules. UBD is set up in the year 1985/86 in a temporary site at the Mukim Gadong before moving to its permanent area in Tungku Link -