IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita最新文献_第4页

Islamic Agricultural Economic Financing Based On Zakat, Infaq, Alms And Waqf In Empowering The Farming Community 基于天课、Infaq、施舍和Waqf赋予农业社区权力的伊斯兰农业经济融资

IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Pub Date : 2021-06-29 DOI: 10.46367/iqtishaduna.v10i1.334

Muhammad Izzat Mohamed, M. H. M. Shafiai

{"title":"Islamic Agricultural Economic Financing Based On Zakat, Infaq, Alms And Waqf In Empowering The Farming Community","authors":"Muhammad Izzat Mohamed, M. H. M. Shafiai","doi":"10.46367/iqtishaduna.v10i1.334","DOIUrl":"https://doi.org/10.46367/iqtishaduna.v10i1.334","url":null,"abstract":"In the development of the agricultural sector, farmers are the key to its success. However, to a certain extent, specific interventions need to be done considering the problems faced by most farmers, such as financial constraints, lack of assistance, facilities, agricultural tools, and lack of land, which are obstacles to developing farmers enterprises. Therefore, this study attempts to analyze the potential of Islamic social finance tools in farmers development, particularly in facilitating financial problems of farmers in line with the government efforts in strengthening the agricultural sector. The distribution of productive zakat, infaq, alms and waqf (ZISWAF), based on the application of contractual contracts inherent from Islamic legislation and the management of productive ZISWAF, will be highlighted in this paper. The methodology of this study is based on a qualitative approach like gathering information from library research, and hence it is analyzed based on a deductive approach. The management of ZISWAF is divided into two, namely consumptive and productive ZISWAF. Consumptive ZISWAF can assist farmers in meeting their daily needs. At the same time, productive ZISWAF can develop farmers agricultural enterprises through musaqah, muzaraah, mukharabah, and ijarah contracts. Accordingly, it can be argued that Islamic social finance can play a positive role and be an alternative solution to farmers to promote agricultural land development.","PeriodicalId":260493,"journal":{"name":"IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131929221","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}

引用次数: 6

Kelayakan Asnaf Fakir Miskin Sebagai Penerima Zakat Berdasarkan Had Kifayah

IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Pub Date : 2021-06-29 DOI: 10.46367/iqtishaduna.v10i1.305

Gustani Gustani, S. Rohmah

引用次数: 0

Pengaruh Intensitas Aset Tetap, Tingkat Hutang Dan Kompensasi Dewan Komisaris Dan Direksi Terhadap Manajemen Pajak 固定资产强度、董事会债务和补偿水平对税收管理的影响

IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Pub Date : 2021-06-29 DOI: 10.46367/iqtishaduna.v10i1.264

F. NurFitriani, A. Hidayat

引用次数: 0

Penerimaan Pajak Daerah Kota Bandar Lampung Sebelum Dan Sesudah Penggunaan Tapping Box

IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Pub Date : 2021-06-29 DOI: 10.46367/iqtishaduna.v10i1.337

Muhammad Raihan, Susi Sarumpaet, Dewi Sukmasari

{"title":"Penerimaan Pajak Daerah Kota Bandar Lampung Sebelum Dan Sesudah Penggunaan Tapping Box","authors":"Muhammad Raihan, Susi Sarumpaet, Dewi Sukmasari","doi":"10.46367/iqtishaduna.v10i1.337","DOIUrl":"https://doi.org/10.46367/iqtishaduna.v10i1.337","url":null,"abstract":"The research objectives were to examine the differences between the achievement of tax revenues in Bandar Lampung before and after using the tapping box; moreover, to analyze the implementation, obstacles, and efforts to overcome the obstacles during the use of the tapping box. This research uses mixed methods, namely quantitative and qualitative approaches. This study uses primary and secondary data. Primary data includes interviews with the regional tax and retribution management agency (RTRMA) and restaurant, hotel, entertainment, and parking businesses. Secondary data includes reports on the realization and target of restaurant taxes, hotel taxes, entertainment taxes, and parking taxes every month during the 2017-2019 period, totalling 24 data obtained from the RTRMA of Bandar Lampung. The hypothesis testing was using paired sample t-test. The results showed significant differences in the tax achievement of restaurants, hotels, entertainment, and parking between before and after using the tapping box sequentially. The implementation of the use of tapping box was going well, and it is proven that the tax achievement of restaurants, hotels, entertainment, and parking increases every month. So, the use of the tapping box already provided supervision to taxpayers. So, tax leaks can be minimized and increase the original local government revenue of Bandar Lampung.","PeriodicalId":260493,"journal":{"name":"IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126258944","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}

引用次数: 3

Al-Musahamah Akad Mechanism In Joint-Stock Company: A Contemporary Study Of Share Diksi 股份公司中的Al-Musahamah Akad机制:股权分配的当代研究

IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Pub Date : 2021-06-29 DOI: 10.46367/iqtishaduna.v10i1.311

B. Basrowi, P. Utami

{"title":"Al-Musahamah Akad Mechanism In Joint-Stock Company: A Contemporary Study Of Share Diksi","authors":"B. Basrowi, P. Utami","doi":"10.46367/iqtishaduna.v10i1.311","DOIUrl":"https://doi.org/10.46367/iqtishaduna.v10i1.311","url":null,"abstract":"The musyarakah al-musahamah agreement in Islamic stock transactions is a new thing in the capital market. As a result, investors in the issuer are less knowledgeable about the many forms of sharia products. The purpose of this study is to provide a deeper understanding of step by step and examples of the practice of al-Musahamah akad in the world of stocks. This research uses qualitative methods by becoming literature in contemporary fiqh studies and Islamic economics. The study of contemporary fiqh and Islamic economics is one of the reference materials that can be used to implement the al-musahamah akad in the practice of Islamic finance. The study results found that the study of modern fiqh and fatwas of the Syariah Council and several scholars allow the practice of the al-musahamah akad in the shariah stock business as long as it does not violate the harmony and requirements of sharia. Even though in practice the al-musyarakah akad in joint stock companies in Indonesia is not 100% by the principles of sharia and modern fiqh, due to the element of use as an objective of sharia and maqasid maslahah, it can be considered to improve existing mechanisms for the better in the future. Supporting previous research that explains the practice of syirkah al-musahamah, this depth research explores the process and practice of the al-musahamah akad in a joint-stock company.","PeriodicalId":260493,"journal":{"name":"IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126355653","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}

引用次数: 1

Pendayagunaan Wakaf di Tengah Pandemi Covid-19 Dalam Perspektif Maqashid Al-Syariah 从 Maqashid Al-Syariah 的角度看 "Covid-19 "大流行病中的宗教基金利用问题

IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Pub Date : 2021-06-29 DOI: 10.46367/iqtishaduna.v10i1.313

M. Miftakhuddin, Khofifah Trisnah Lestari, Aniroh Aniroh, Hendri Hermawan Adinugraha

引用次数: 5

Faktor-Faktor Yang Mempengaruhi Minat Menggunakan Fintech Syariah 影响他们使用Fintech教法兴趣的因素

IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Pub Date : 2021-06-29 DOI: 10.46367/iqtishaduna.v10i1.276

Mira Misissaifi, J. Sriyana

引用次数: 2

Service Excellent For Islamic Micro Financial Institution During Covid-19 Pandemic 新冠疫情期间伊斯兰微型金融机构的优质服务

IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Pub Date : 2021-06-29 DOI: 10.46367/iqtishaduna.v10i1.318

Trimulato Trimulato, M. Muhlis, Farid Fajrin, Supriadi Hamid, Trisno Wardy Putra

{"title":"Service Excellent For Islamic Micro Financial Institution During Covid-19 Pandemic","authors":"Trimulato Trimulato, M. Muhlis, Farid Fajrin, Supriadi Hamid, Trisno Wardy Putra","doi":"10.46367/iqtishaduna.v10i1.318","DOIUrl":"https://doi.org/10.46367/iqtishaduna.v10i1.318","url":null,"abstract":"The development of Islamic financial institutions in Indonesia continues to increase. But, the development of Islamic finance institutions is hindered due to the impact of the Covid-19 outbreak. In particular, Islamic non-bank financial institutions include Islamic microfinance institutions (IMFI). SMEs that become the market segment of IMFI are affected by the Covid-19. Amid this condition, IMFI still has survived and developed and provides excellent service to customers. This study aims to determine the development of IMFI and to know the pattern of service excellence for IMFI in the condition of the Covid-19 outbreak. This research is qualitative and uses library research. Data sources obtained from several sources are considered relevant themes, especially sources of certain institutions that provide data relating to the development of IMFI. The data analysis technique used is a qualitative descriptive overview of the development of IMFI and service excellent pattern for amid the Covid-19 outbreak. Results showed the growth of IMFI in March 2021, whose assets experienced growth of 6.8 percent and financing growth of 13.66 percent. IMFI can do the excellent service pattern amid the Covid-19 outbreak, continues services as usually by following existing rules, increasing intensity of communication with customers, cooperating with other Islamic financial institutions, and improving service indirectly giving customers access.","PeriodicalId":260493,"journal":{"name":"IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita","volume":"23 27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129134867","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}

引用次数: 1

Role-Playing Method In Developing Islamic Student’s Entrepreneurship Mentality 角色扮演法培养伊斯兰学生创业心理

IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Pub Date : 2021-06-29 DOI: 10.46367/iqtishaduna.v10i1.319

Nur Rizqi Febriandika, Sisna Gaida

引用次数: 1

Pengaruh Dana Zakat Terhadap Pembangunan Manusia Di Indonesia Zakat基金对印尼人类发展的影响

IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Pub Date : 2020-12-17 DOI: 10.46367/iqtishaduna.v9i2.245

Mudita Sri Karuni

引用次数: 6