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CHAPTER 1 INTRODUCTION 1.1. Background Recently, Indonesia tourism sector has been developed rapidly and significantly. Hotel is one of supporting tourism activity becomes interesting and promising business. Consequently, the rivalry between hotel businesses becomes tighter. It can be proven by there are so many hotels managed either by local or international management. The management will strive to promote and provide best services and facilities for their customers in many ways. Unfortunately, most of them only focus on how to get high profit without considering other values for instance Islamic values. They are afraid of suffering financial loss, receiving uncertain profit, and being nameless because they do not provide services or facilities that are forbidden by Islam. But in the middle of 2003, Hotel Sofyan transforms its concept from conventional hotel to Shariah Hotel. Shariah Hotel is hotel that offers services and facilities that complies Islamic values, so that it can minimize the possibility of bad and immoral activities happen such as sexual act outside marriage, gambling, consumption of alcohol drink and narcotics, and others. Surprisingly, its reputation and income increase year to year and suffering financial loss, receiving uncertain profit and being nameless do not happen until now. Therefore in this research, the researcher attempts to elaborate deeply about the transformation of Hotel Sofyan becoming Shariah Hotel

as form of implementation of shariah accounting concept in business and analyze its effect because shariah accounting its self is not merely relating with the recording the transaction but the most important is the way the business is done. Moreover, the researcher wants to analyze the way of Hotel Sofyan increases its income after becoming Shariah Hotel and how the management maintain it although all facilities and services prohibited by Islam are eliminated in order to inspire the others using shariah concept to manage their hotel and to omit the anxiety of being Shariah Hotel.

1.2.

Formulation Problems Based on the background, the researcher formulates the problems below: 1. How does management of Hotel Sofyan manage the operational of hotel before and after transforming into Shariah Hotel? 2. What facilities and services are provided by the management of Hotel Sofyan before and after transforming into Shariah Hotel? 3. How does management of Hotel Sofyan implement the shariah accounting in its business? 4. How does management of Hotel Sofyan market and promote its new concept? 5. How does management of Hotel Sofyan record its income? (whether they use shariah principle or not)

1.3.

Research Motivation The researchs motivation is to understand deeply the implementation of shariah accounting in Hotel Sofyan and its effects especially in income and how the management maintain its positive effects although all facilities and services prohibited by Islam are eliminated. It is intended to inspire the others using shariah concept to manage their hotel and to omit the anxiety of being Shariah Hotel.

1.4.

Research Contribution 1. Theoretical Contribution This research can provide picture or guidelines about how to manage and market hotel with sharia concept and how to maintain and increase its performance or income in good way. Moreover, this research can add to the limited knowledge about Shariah Hotel and as references for creating papers, thesis, or dissertation. 2. Practical Contribution This research can assist the businessmen who want to do business in Shariah Hotel and inspire the existing hotels to follow shariah concept in managing the hotels so that it can minimize the probability of bad or immoral behavior of customers.

CHAPTER 2 THEORITICAL REVIEW 2.1. Shariah Hotel Hotel is a service business that providing meals and rooms for travelers and other paying guest. While Shariah Hotel is a hotel that should comply to Islamic values. It is intended to minimize and avoid bad or immoral activity of the guest such as sexual act outside marriage, gambling, consumption of alcohol drink and narcotics, and others that usually happen in conventional hotel. There some requirements that must be fulfilled by the management of Shariah Hotel when doing its operating activity. 1. Shariah Hotel must have Mushola or Mosque facility. 2. Shariah Hotel must provide facility of prayer reminder for the guest. 3. In every room is provided pray tools and direction of Mecca. 4. TV station and hot spot facilities must be filtered well. 5. Separated facilities for women and men such as swimming pool, massage and beauty center. 6. The employees are wearing Muslim wear. 7. Shariah Hotel has reception policy (guest selection system) for couple guest with different gender to avoid sex before marriage. 8. Shariah Hotel does not provided haram (unlawful) foods and drinks such as pork and alcohol. 9. There is no ornament or decoration which is not permitted by Islam such as animal statue or painting for the Shariah Hotels design.

10. Budgeting of Shariah Hotel must comply Islamic requirements such as no marking up. 11. Shariah Hotel must use Shariah Bank. 12. Shariah Hotel must have halal certificate (rightful certificate) from Majelis Ulama Indonesia.

2.2.

Shariah Accounting We have known that business and economic activities cannot be separated with accounting process regarding decision-making in economic and business transaction. So does this business. Accounting in shariah concept has the main objective to ensure fair and just financial transactions between parties to fulfill accountability to principal, management, and social at large and the most ultimate accountability to Allah swt. In addition, all of the business activities must be based on Islamic value. It is not allowed riba (usury or interest on credit), doing unlawful (haram) business, speculative transaction, gambling, uncertainty, free market interference, exploitation, hoarding, etc. So that, not only recording revenue (income) or expense (cost) but also every operating activity in this business must comply with Islamic value.

CHAPTER 3 RESEARCH METHODOLOGY 3.1. Research Methodology The research methodology used in this research is descriptive qualitative research method. The researcher attempts to elaborate deeply about the transformation of Hotel Sofyan becoming Shariah Hotel as form of implementation of shariah accounting concept in business and analyze its effect. Moreover, the researcher wants to analyze the way of Hotel Sofyan increases its income after becoming Shariah Hotel and how the management maintain it.

3.2.

Procedure of Data Collection The data used in this research are: 1. Primary data that are collected through observation and interview. The researcher collects the data through interview or giving openended questions the customers (guests) and the employee of Hotel Sofyan directly. Then, the researcher do observation to observe the way the employees serve the customers, the facilities provided by the hotel, the way the manager manage the hotel, market the hotel, and other evidence by coming directly to the hotel. 2. Secondary data are collected through documentation. The researcher collects data about the code of conduct of the hotel, annual report, and organization structure before and after the transformation into Shariah Hotel through documentation. In addition,

the researcher uses other references such as books, internet, and journal relating to this research. There are more than one data collecting methods to be employed in a qualitative research due to some reasons (Greene: 1989): 1. Triangulation and Initiation, to validate and clarify the data collected, convince that the information is valid and reliable, and enhance the credibility. 2. Complementary, Development, and Expansion, to get the data completely because complete information cannot be obtained by using only one method. The observation will be done by directly coming to the Hotel Sofyan for about one month until the researcher feels that the date obtained is sufficient.

3.3.

Data Analysis Technique The method of interpreting applied is time series and content analysis. 1. The Time Series Method It is used to interpret the data obtained from documentation before and after Sofyan Hotel becomes Sharia Hotel. The data will be made in orderly manner to know the cause and effect every evidence. So we can understand how the condition of Hotel Sofyan before and after becoming Shariah Hotel and what is behind that condition. 2. The Content Analysis Method

It is used to interpret the data obtained from observation and interview to make conclusion about Hotel Sofyans activities that cause their increasing income, such as the way they serve or treat customer, the facilities provided by their hotel, the way they market their hotels and to interpret the data obtained from interview to customers and such as the customers opinion about their hotels and the way the employees treat the customers and the way the employees are treated by the hotel. By combining those methods we can interpret the data thoroughly from different aspects and in orderly manner, so that the result could be understood easily by the reader and represent a fuller picture.

References

Budiarto. 2011. Hotel Syariah, accessed December 25, 2012, [available at http://hotel-konsultan.blogspot.com/2011/11/hotel-syariah.html] Muhammad. 2005. Pengantar Akuntansi Syariah. Jakarta: Salemba Empat. Rahman, A. R. A. 2010. An Introduction to Islamic Accounting Theory and Practice. Kuala Lumpur: CERT. Priyo Handoko. 2010. Potensi Bisnis Hotel Syariah, accessed December 25, 2012, [available at http://radarlampung.co.id/read/radar/berita-foto/25482riaynto-sofyan-perintis-hotel-syariah-di-indonesia] Rohana. 2011. Analisis Laporan Keuangan pada Perhotelan Syariah di Indonesia. Issued Mini Thesis, Faculty of Economics-Sekolah Tinggi Ilmu Ekonomi Perbanas, Surabaya. Sabri, Fachruddin A. 2010. Perkembangan Hotel Syariah di Indonesia; Mengonsep Pariwisata Islami. KARSA 18 (2): 114-122. Susanti, Lina. 2004. Analisa Tingkat Kepuasan Konsumen Terhadap Kualitas Pelayanan Hotel Sofyan Betawi, Menteng Jakarta. Issued Mini Thesis, Faculty of Management and Economics-Institut Pertanian Bogor. ________. 2011. Mengapa Bisnis Hotel Syariah Kian Melesat dan Untung Berlipat-lipat, accessed December 25, 2012, [available at http://ekonomi.kompasiana.com/bisnis/2011/05/12/mengapa-bisnis-hotelsyariah-kian-melesat-dan-untung-berlipat-lipat/]