Al-Iktisab: Journal of Islamic Economic Law最新文献

{"title":"The Management of Cash Waqf on Dinar and Dirham from The View of Islamic Law (Case study at Wakala Parent Bintan)","authors":"M. Ghozali, Yoanda Syah Putra","doi":"10.21111/al-iktisab.v3i2.3909","DOIUrl":"https://doi.org/10.21111/al-iktisab.v3i2.3909","url":null,"abstract":"Waqf is a struggling conscience to give something to the development of people's welfare and struggle facilities. Many evidence conveys moving and stationary objects that can be represented but that is not enough to meet the growing needs of society. Based on the principle of waqf is made innovation of waqf products, namely cash waqf, which is with cash funds. The scholars' past practiced a lot of cash waqf using the dinar and dirham which is currently reappointed by Wakala Parent Bintan. The purpose of this research is to know the theory of Islamic law regarding cash waqf property management, to know the concept and practice of cash, dinar and dirham, to know the Islamic law on the management of cash and dinar Wakalah Parent Bintan. Research method of this study authors using qualitative method, which is a writing aimed at describing and analyzing a phenomenon about what Wakala Parent Bintan did in managing the cash waqf. From this study, researchers concluded that the practice of cash waqf in Wakala Parent Bintan using dinar and dirham, is a cash waqf that replaces it with a stationary object that produces the benefits of education rulings ahlu the madinah is a buy and sell transaction using both dinar and dirham and helps to enrich the surrounding community with market building for merchants without the use of taxes or rental of stalls in the market, as well as build a civilization away from riba. Thus the study can be concluded, but the researcher is aware that the research is far from the word perfection and requires further study that will discuss this issue more clearly. Great researchers hope for the advice and criticism and hopefully this research is beneficial for the authors in particular and the readers in general.","PeriodicalId":188875,"journal":{"name":"Al-Iktisab: Journal of Islamic Economic Law","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130278761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Comparative Analysis of Calculation of Income Tax Article 21 and Zakat","authors":"Tutut Adiningsih, Ronan Roby Cahyandi","doi":"10.21111/al-iktisab.v3i2.3911","DOIUrl":"https://doi.org/10.21111/al-iktisab.v3i2.3911","url":null,"abstract":"The purpose of this paper is to examine the comparison of Article 21 Income Tax calculations using the gross method, the net method, and the gross-up method to find out which method is most profitable for company profits. This study uses similar comparisons that were made for the calculation of zakat, which also used 2 (two) methods, namely the net and gross methods. Data on employee salaries used in this study are secondary data obtained from PT. Sinar Abadi Pratama Sejahtera in 2018. The analytical method used in this study is a descriptive analysis with a qualitative approach. The findings in this study are to show that of the three methods of calculating Article 21 Income Tax, the most significant profit is the gross-up method. As for the calculation of zakat, which is beneficial for zakat payers is to use the net method. Calculation of Income Tax Article 21 gross-up method, produces the smallest corporate income tax while still meeting the tax requirements. Employees enjoy the benefits of receiving income tax benefits so that they can receive a full salary. On the net zakat calculation method, the zakat calculation is smaller than if using the gross method.","PeriodicalId":188875,"journal":{"name":"Al-Iktisab: Journal of Islamic Economic Law","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124834945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Model of Maslahah Performance for Higher Education Institution: Case of Institut Agama Islam Tazkia","authors":"Hera Herdiansyah, A. Firdaus, Erwandi Tarmizi","doi":"10.21111/al-iktisab.v3i2.3910","DOIUrl":"https://doi.org/10.21111/al-iktisab.v3i2.3910","url":null,"abstract":"There are several programs under the Ministry of Research, Technology and Higher Education and Ministry of Religious Affairs of the Republic of Indonesia in many areas which decreased its performance level until it ended at the closing of the operational permit and even the revocation of the college permits concerned. Organizational performance is a series of performance starting from level of the organization, working units to individuals. The research on performance organization uses university based on maslahah with case study at Institut Agama Islam Tazkia. Purpose this study aims to develop a performance model based on maslahah using the framework of BAN-PT Accreditation, Maslahah Performance (MaP), and Quality Management System (QMS) ISO 9001. Methods of collection of sample are purposive sampling. Primary data collection techniques by collecting documentation directly and by distributing questionnaires to the ranks of the lecturers and the management of STEI Tazkia. Data analysis techniques by calculating the results of the questionnaire with Likert scale. The results showed that the development model of performance began with the preparation of the vision and mission, strategic objectives. It is suggested to all universities that offer the program of Islamic economics, finance, banking, and accounting; it should have a good vision, mission and objective.","PeriodicalId":188875,"journal":{"name":"Al-Iktisab: Journal of Islamic Economic Law","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117263249","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Potential of Sharia Financial Institutions in Supporting Indonesia's Economic Growth","authors":"Annas Fahmi","doi":"10.21111/al-iktisab.v3i1.3906","DOIUrl":"https://doi.org/10.21111/al-iktisab.v3i1.3906","url":null,"abstract":"Basically, Islamic financial institutions have existed since the time of the Prophet SAW, but their development and inauguration have been initiated today. The existence of this institution is intended to restore the community’s economic system to what has been regulated by religion with all its orders and prohibitions. The type of development is increasingly becoming an alternative to every conventional economic transaction. Islamic financial institutions in the community’s view are positive enough to avoid conventional economic systems, but there are also those who think negatively due to cases experienced by a number of Islamic financial institutions. The potential possessed by Islamic finance institutions is quite large both from macro and micro economies, especially for national development through poverty reduction and gap reduction.","PeriodicalId":188875,"journal":{"name":"Al-Iktisab: Journal of Islamic Economic Law","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134390876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Spirituality of Maslahah Based Waste Management","authors":"S. Hartanto","doi":"10.21111/al-iktisab.v3i1.3903","DOIUrl":"https://doi.org/10.21111/al-iktisab.v3i1.3903","url":null,"abstract":"The volume of waste generated by the various activities of human beings every day is always increasing. This waste becomes an urgent issue that requires special attention in handling it, especially in major cities of Indonesia. This management requires an effective and efficient method because the acceleration in this issue is very urgent. If the management is not appropriate and right on target, it will be impossible for 2020 to realize Indonesia is clean from waste. One of the things that should be done well is the management problem. Management offers that can be applied among others are the maslahah based waste management. This concept maps waste management from upstream to downstream in waste management. In this case there are several concepts to be done, including the planned behavior, understanding the community about waste, entrepreneurship, spirituality, and others. Management is certainly not only the responsibility of one party but all parties must synergize in waste management that can be a time bomb. It means if the management is not effective and efficient, then the impact will be dangerous for the survival of the community.","PeriodicalId":188875,"journal":{"name":"Al-Iktisab: Journal of Islamic Economic Law","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132240642","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Micro Waqf Bank in Indonesia: Analysis of The Constitution Concept According to The Maqashid Sharia","authors":"Wahyu Nugroho, Faridl Noor Hilal","doi":"10.21111/al-iktisab.v3i1.3905","DOIUrl":"https://doi.org/10.21111/al-iktisab.v3i1.3905","url":null,"abstract":"Waqf is a legal act of wakif (endower) for separating and transferring part of their wealth either permanently or for a specified period in accordance with their interests for purposes of worship and the general welfare according to sharia. Islamic law have two characters, it is normative (muhkamat) so that Islam have a unity of mind, feeling, and behavior for the people and make the people united, and temporal (mutashabihat) to open up the difference by space, time, and the condition of each with regard to the purposes of syara’. Waqf is a legal act of wakif (endower) for separating and/or transferring part of their wealth either permanently or for a specified period in accordance with their interests for purposes of worship and/or the general welfare according to sharia. Waqf or endowments often directed to unmovable objects, while waqf on moving objects is being developed lately. The idea to explore and develop the concept of waqf in Indonesia was began when Mustafa Edwin Nasution translating paper written by M. Abdul Mannan that revealed the practice of cash waqf (SIBL) in Bangladesh. The government try to do innovation in order to boost the Muslim’s Economy particularly for those who are considered as a poor. The role of shariah bank and BWI and regulations is also considered ineffective, then the Government innovate by establishing institution called Micro Waqf Bank. Micro Waqf Bank is believed to increase financial inclusion, particularly in the public and small and micro businesses (SMEs) to have the easy capital. These agency is not allowed to take deposits from the public because it has focused in communities empowerment through financing with business mentoring.","PeriodicalId":188875,"journal":{"name":"Al-Iktisab: Journal of Islamic Economic Law","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128167876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of The Influence of Services and Procedures of Claim Submission on The Interest of Participants in Islamic Insurance (Case Study in General Takaful for Motor Vehicle Insurance Jakarta 2019)","authors":"Faridl Noor Hilal, Nurus Shofiyana","doi":"10.21111/al-iktisab.v3i1.3907","DOIUrl":"https://doi.org/10.21111/al-iktisab.v3i1.3907","url":null,"abstract":"The financial industry as the financial support of the state is not only support with the banking industry but also support non-banks industry, one of them is insurance. Islamic insur ance is a risk management effort that will occur in the future that applies the concept of Islam in its operations. Accidents and natural disasters can occur at any time, especially when living in a country like Indonesia, people try to minimize financial losses caused by disasters that it can be save with insurance. An understanding of the participants about Polis in Islamic Insurance become a reason of the researcher to analyze the influence of the participant in Islamic Insurance. This research was carried out to determine the influence of services and procedures of claim sub mission towards participants’ interest in Islamic insurance. The method used by researchers was a quantitative descriptive method by looking for significance between variables using a simple formula of multiple correlation, with data collecting techniques those are observation, interview, questionnaire and documentation. With sampling techniques of the population amount 61 re spondent with purposive sampling. Based on the results of the analysis and discussion, it can be concluded that Service (X 1 ) and the Claim Submission Procedure (X 2 ) affected customer interest in Sharia Insurance (Y). The F counting and F table tests showed that the results were significant, that the F counting value was greater than F table (35.11 > 3.16), while the coefficient of determination was indicated by the R 2 value of 0.5476 or 54.76% affecting the interest of customers in Islamic insurance, while 45.24% was influenced by other variables unobserved.","PeriodicalId":188875,"journal":{"name":"Al-Iktisab: Journal of Islamic Economic Law","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127887845","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Improving Competitiveness of Islamic Banking Through Human Resources (SDI) Development Strategy","authors":"Hanafi Hadi Susanto","doi":"10.21111/al-iktisab.v3i1.3904","DOIUrl":"https://doi.org/10.21111/al-iktisab.v3i1.3904","url":null,"abstract":"This paper aimes to analyse the good strategy in improving the human resource that should be used by the banking institutions to be better compared to others. This paper based on primary data from the book, journal and online database. The result of the study shows that one way and strategy to develop human resources in banking is by improving their knowledge, abilities, attitudes and so on. Also, good strategy can provide an overview of the main actions and decision patterns chosen to realize the goals of the organization and a company institution and in order for development to be carried out properly, a human resource development program must first be established. And with that, the quality (superior) Human Resouces will be able to provide more service and trust compared to others.","PeriodicalId":188875,"journal":{"name":"Al-Iktisab: Journal of Islamic Economic Law","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114414355","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of Sharia Law in The Management of Sales at Gas Station Mini Pertalite (Case Study in Mlarak Small Public Gas Stations)","authors":"Annas Fahmi, M. Retnowati, Emha Afifudzaki Anwar","doi":"10.21111/al-iktisab.v2i2.3902","DOIUrl":"https://doi.org/10.21111/al-iktisab.v2i2.3902","url":null,"abstract":"Opportunities to sell Fuel (BBM), especially pertalite in Mlarak sub-district, are getting easier and faster with the help of new machines distributed to several corners of the village. Similar to General Gas stations, sales are made using dispenser machines, the amount of volume and price are clearly exposed on the display boards. However, there are still acts of some persons in Small Gas Station that do not heed the Islamic norms in sales, ie do not sell fuel oil does not match the dosage that should be. Though the right dose that has been agreed in the contract is a legal requirement for selling and buying, so the sale is included in the category of gharar. From the results of this study, it can be concluded that there is still a mini gas station in Mlarak sub-district that cheats the actual dosage, this indicates the practice of Trading contains elements of gharar and haram law in Islam, because it harms the consumer. With this research, it is expected to make the society especially the seller of Pertalite at Small Gas Station aware of the form of Trading they do, because every relationship with human not only to seek personal gain, but also to bring benefit and goodness to others.","PeriodicalId":188875,"journal":{"name":"Al-Iktisab: Journal of Islamic Economic Law","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125065627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Collateral As Expired Solution a Risk of Mudharabah Financing (Case Study of Bank Syariah Mandiri Bank KCP. Ponorogo)","authors":"M. Retnowati","doi":"10.21111/al-iktisab.v2i2.3901","DOIUrl":"https://doi.org/10.21111/al-iktisab.v2i2.3901","url":null,"abstract":"The practice of bank or non-bank financial institutions, seen from its development, is constantly changing. Since the growth of the Islamic economic system that emerged since 1992, using the usury-free system or profit sharing operated by Islamic banks, was devel oped to create even economic stability among the people. Sharia bank operational systems include funding, lending (financing), and services using muamalah contracts. The financing system for sharia banking products uses mudharabah contracts, but the implementation of collateral is one of the mudharabah financing solutions This research was conducted to de termine mudharabah financing practices in BSM KCP. Ponorogo, how to settle defaults and balance collateral and profit sharing, using a qualitative research method that is descriptive and tends to use analysis. In the technique of collecting data with interviews, observation and documentation. In this study the implementation of contract in BSM, the customer does not know the intent by clearly the contents of the contract that has been signed and the customer does not get a copy of the contract documentation, so that it can lead to a risk of default later, in resolving disputes practiced at BSM to customers Paying is by continuous billing, restructuring, and strategy execution, while the more BSM is more often used by BSM is the execution of strategies in a family manner that can benefit both parties, but BSM leaves hands on the sale value of collateral carried out by the customer. On the balance of collateral risk and profit sharing that occurs in the practice of Islamic bank financing. Shows more collateral value than the value of financing received by the customer so that if there is a default financing or a customer fails to pay more to the bank, because the assets of the collateral are held by the bank, while for the results determined at the beginning of the contract consideration that the customer’s business is in good condition because of obtaining additional funds from the bank, that this is the case of unclear division (gharar).","PeriodicalId":188875,"journal":{"name":"Al-Iktisab: Journal of Islamic Economic Law","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114069641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}