Devin Halim Wijaya

Master student in IIUM (Institute of islamic Banking and Finance) | Noor-Ummatic Scholarship Awardee
  • BusinessHow to Analyse Loss Sharing in a Musyarakah Contract from the Income Statement

    How to Analyse Loss Sharing in a Musyarakah Contract from the Income Statement

    The musyarakah contract is one of the important instruments in Islamic finance, allowing two or more parties to share capital and risks in a business venture. This article aims to explain how to view and understand how losses are shared in a musyarakah contract through the income statement. We will also include an example of an income statement and detailed…

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  • BusinessIndonesia's Sharia Stock Screening

    Ensuring Halal Investments: Indonesia’s Sharia Stock Screening

    The Islamic capital market in Indonesia has experienced rapid growth in recent years. This expansion is driven by increasing public awareness of the importance of investing in accordance with Islamic Sharia principles. Shariah-compliant equity investment has become an attractive option for Muslim investors, offering the potential for halal profits that align with their religious values. However, to avoid riba (usury),…

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  • Islamic EconomicsBuilding Your Emergency Fund: A Step-by-Step Guide

    Building Your Emergency Fund: A Step-by-Step Guide

    Emergency funds are savings that are prepared to deal with emergencies in the future. Emergencies can be unexpected events such as illness, accidents, or job loss. Building an emergency fund is an important part of financial management. Not preparing an emergency fund properly can put you at risk of getting into personal debt. This article will discuss the benefits of…

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  • Islamic FinanceIslamic New Year and Its Financial Wisdom

    Islamic New Year and Its Financial Wisdom

    The Islamic New Year, also known as the Hijri New Year, marks the beginning of the Hijri calendar based on the migration (Hijrah) of Prophet Muhammad (Shallallahu Alaihi Wa Sallam) from Mecca to Medina. For Muslims, this moment is not merely a change of the year but a symbol of new beginnings and spiritual reflection. Beyond its spiritual significance, the…

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  • Islamic EconomicsMusyarakah Contracts and Capital Guarantee: What You Need to Know

    Musyarakah Contracts and Capital Guarantee: What You Need to Know

    One of the Shariah-compliant cooperative contracts is the Musyarakah contract. This contract involves joint participation in business activities, including sharing profits and bearing losses. However, there are cases where one of the shariks, especially a large investor, asks for a capital guarantee from the business manager when investing in a business. Is this permissible in Shariah?  The basic provisions regarding…

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  • Business

    Part-2: Islamic Private Equity: What Contracts Are Used

    In the world of Islamic finance, private equity plays an important role as an investment instrument that offers potential profits through equity participation in companies that have not gone public. Islamic private equity operates under the principles of sharia in every transaction, including in the selection of contracts used. In the first part of the discussion, we discussed the contracts…

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  • BusinessIslamic Private Equity: What Contracts Are Used?

    Islamic Private Equity: What Contracts Are Used?

    Islamic private equity operates under the principles of sharia in every transaction, including in the selection of the contracts used. These contracts not only ensure compliance with Islamic law and fulfil different financing needs, but also support the principles of fairness and profit sharing in the transaction. In Islamic finance, private equity plays an important role as an investment instrument that…

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  • Muslim LifestyleWhat rituals of Hajj are Permitted by the Shari'ah in Accordance with the Performance of Umrah in the Hajj?

    Understanding the Three Types of Manasiks Hajj 

    Hajj is the fifth pillar of Islam. Hajj is a complementary act of worship to the pillars of Islam for Muslims who can afford it based on the following hadith:  بُنِيَ الْإِسْلَامُ عَلَى خَمْسٍ شَهَادَةِ أَنْ لَا إِلَهَ إِلَّا اللَّهُ وَأَنَّ مُحَمَّدًا رَسُولُ اللَّهِ وَإِقَامِ الصَّلَاةِ وَإِيتَاءِ الزَّكَاةِ وَالْحَجِ وَصَوْمِ رَمَضَانَ.   Islam is built on five foundations: bearing witness that…

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  • Muslim LifestyleHajj: Complete Worship & Important Points in Hajj

    Hajj: A Complete Act of Worship 

    Hajj is one of the fifth pillars of Islam and is a complete act of worship as it combines material, physical, and spiritual deeds in one act of worship.  Dalil on Hajj can be found in the Quran and Hadith. In the Quran, Allah ﷻ says:  وَأَتِمُّوا الْحَجَّ وَالْعُمْرَةَ لِلَّهِ ۚ فَإِنْ أُحْصِرْتُمْ فَمَا اسْتَيْسَرَ مِنَ الْهَدْيِ ۖ وَلَا تَحْلِقُوا…

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  • BusinessHow to Pass Stocks to Heirs?

    Inheriting Stocks to Heirs: A Comprehensive Guide 

    Stocks are among investors’ most popular investment instruments. Stocks provide an opportunity for owners to own a small portion of a company and benefit through dividends and share value appreciation. Stocks, as a hedge, can offset inflation and provide higher returns than other investment instruments like deposits or bonds.Equity investments also have high liquidity, allowing shareholders to sell their stocks…

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