Economica: Jurnal Ekonomi Islam
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KHUMUS DALAM PERSPEKTIF MAZHAB JA’FARI
Get PDFIn Islamic tradition, khums (literally one fifth of gain) refers to a religious obligation to contribute one-fifth of a certain type of income to charity. The obligatory giving of alms is observed throughout Islam and is one of the Five Pillars of the faith, but the nature of the tax varies considerably between various Islamic traditions. Khums is paid on all items regarded as ganima. There are differing legal traditions within Islam about what constitutes ganima, and thus how far-reaching khums should be. In certain Shia traditions (Ja’fari) ganima is defined as the year’s profit, including all net income and wealth left over at the end of a year. Within these traditions, Khums involves an annual taxation of one-fifth of all gain, and can be compared to a tithe, or an income tax. Khums includes the zakat, or alms required as one of the five pillaras of Islam.In Sunni tradition, ganima is defined as the spoils of war, and the tradition of paying khums has lapsed. However, Sunnis pay zakat, which involves a one-fortieth taxation of total wealth (and is more akin to a property tax). According to the hadiths of the Ahl al-Bayt Imams, the items that are eligible for khums are seven, and they are: (1) the profit or the surplus of income, (2) the legitimate wealth which is mixed with the illegitimate wealth, (3) mines and minerals, (4) the precious stones obtained from sea by diving, (5) treasures, (6) the land which a dhimmi kafir buys from a Muslim, and (7) the spoils of war.in the Ja’fari school, khums should go to six people: Allah, His Messenger, The near relative of the Messenger (Ahlul-Bayt), Orphan, needy, the person who has fallen away from his home-town (and has no money to comeback to his own place)
MENIMBANG PEMIKIRAN MASDAR FARID MAS'UDI TENTANG DOUBLE TAXS (ZAKAT DAN PAJAK)
Get PDFThe revenue sources of Country in the early days of Islam, such as zakat and taxes they are jizyah, kharaj, max (customs), and 'usyr (export-import customs) and also ghanimah and fai' (spoils of war and confiscated items). For Muslims in Indonesia,in addition they have to pay taxes to the state that include property tax,commercial goods tax, goods consumption tax, fiscal when traveling abroad, income tax, etc., they also have to pay zakat that include zakat fitrah and zakat property. Thus, Indonesian Muslims have to bear double taxs, they are taxation and zakat. This academic anxiety felt by one of the Indonesian Muslim intellectual, Masdar Farid Mas'udi. Departing from that academic anxiety Masdar then pour his fresh ideas and even controversial, especially on the issue of double taxs
PROSPEK EKONOMI SYARI’AH MELALUI PRODUK MUDARABAH DALAM MEMPERKUAT SEKTOR RIIL
Get PDFMudarabah, as an icon of commercial products in Shari'ah Economic, factually proven toughness in facing the financial crisis during this time. By placing the product mudarabah proportionally in the financial business institutions have a significant impact on economic sustainability in strengthening the real sector. Some of the benefits include Mudarabah product; has a rate of return higher than the interest rate applicate on interest bank, based on “production–based” by transactions based on real assets and not solely on the paperwork that are derivatives and free from elements of speculation. Mudarabah based on production. Therefore, the financial crisis can be minimized because the balance sheet of company is stable relatively. To maintain it in the real sector, government support in the form of policies by strengthening the role of national banking intermediation in the financial and real sector investment is needed to minimize the level of unemployment
PEMIKIRAN EKONOMI BAPAK EKONOMI ISLAM; IBNU KHALDUN
Get PDFEconomic issues discussed by Ibn Khaldun in his book that in section V. Economic motive arises because human desires are unlimited, being goods that will satisfy his needs were very limited. Therefore, to solve the economic problems must be viewed from two angles; corner power ( werk, arbeid ) and from the point of use. Ibn Khaldun also talks about personal business and general busines. It was described on the explanation of the terms 1 ( ma'asy and Rizqy ) and the terms 2 ( tamawwul and kasab ). On currencies, Ibn Khaldun predicts that both will be taking place in the world 's most important economy , namely: first, becoming exchanger and price measures, as the value of the business (makasib); secondly, a means of transportation, such as deviezen (qaniah); and third, an instrument deposits in banks (zakhirah). In addition to the things already mentioned above, there are still some other things discussed Ibn Khaldun relation to the economy's problems. But the bottom line is, Ibn Khaldun through his work does not already represent the most Muslim scientists in the world arena of economic thought. In fact, not in order to praise it exceeds the limit, at least he has contributed to the European renaissance
KONSEP FISKAL ISLAM DALAM PERSPEKTIF HISTORIS
Get PDFFiscal policy is not synonymous with Islam taxation / tribute that made the king / emperor , nor synonymous with modern fiscal policy born of the failure of the free market mechanism. Referring to public finance policy at the beginning of the Islamic era, Islamic fiscal policy is a practical representation of the mission of the Islamic economic system oriented religiosity , justice and wealth distribution.Not only deal with the fiscal revenue and expenditure of state revenue but also about the mission of fair distribution of wealth . Jizya, kharaj and ghanimah is a fiscal instrument in accordance with the circumstances at that time for the mission fair distribution of wealth . Based on the concept of fiscal Islam , then the application of fiscal policy now must somehow form could lead to a fair distribution of wealth towards a comprehensive community welfare ( falah ), not just the budget defici
SYARI’AH DALAM PERSPEKTIF PELAKU BISNIS MLM SYARI’AH AHADNET INTERNASIONAL ( Studi Kasus di Kota Semarang )
Get PDFPT. Ahadnet International, a business Multi Level Marketing (MLM) Syariah, is a MLM business operations based on the principles of syari'ah . The business attracted many people from among Muslims because it offers businesses with marketing Islamic halal products and toyyib. No doubt, many Muslims were later merged into the Ahadnet MITRANIAGA. Nevertheless, the Muslims interests of this business does not mean not raising the issue. Labeling the word “Syariah” is attached to the naming MLM International Syari’ah Ahadnet it needs proper interpretation. Wrong interpretation of the word shariah for the Ahadnet International MLM syari’ah business will bring counterproductive, both for the company, MITRANIAGA and for Islam itself. Seeing this phenomenon, it is through this study, researchers are trying to see how far the understanding of the actors (MITRANIAGA) International Ahadnet the term shari’ah. Their understanding of Shari’ah will affect the way they work on the syariah business in genera, particularly MLM syari’ah busines
KAPITALISME RUNTUH EKONOMI SYARIAH BERKAH (Napaktilas Constitutum Menuju Constituendum)
Get PDFoai:ojs.pkp.sfu.ca:article/687Constitutum means discuss, evaluate and assess the role of the law that had been in force in the community, whether in accordance with the needs of society or is precisely the opposite. While constituendum interpreted efforts to create a progressive law, the law is deemed effective welfare society. To develop and promote Islamic banks are at least teen pillars that must be considered, namely: improving service and professionalism, product innovation, human resources, expansion of branch network, which supports the legislation, Shari'ah compliance, continuous education, synergy, the results competitive, and reorientation to the real sector. If the government carry out its role effectively, it will be a positive contribution to the development of the community because of the need will be met, they will be motivated through the hard work of careful and efficient. However, if it is not done, then there is destruction. The resources needed for the country's interests, acquired through the tax system fair and efficient. Similarly, if the world economy has been restless uneasy with capitalism and socialism, then ekomoni sharia in Indonesia should seriously empowered to oversee the welfare of the people
FEE IJARAH DALAM PRODUK PEMBIAYAAN TALANGAN HAJI (Analisis Penerapan Fatwa DSN-MUI No. 29 Tahun. 2002 di Bank Syariah Cabang Semarang)
No full textQualitative issue discussed in this study is: "how is consistency ijarah fee in product financing arrangement Hajj bailout at Syariah Bank in relation to the provision of normative ijarah fee in the DSN-MUI Fatwa No. 29 Th. 2002 and what main factor hindered the implementation of the fatwa. Data about the Arrangement of the Hajj bailout financing obtained from three Islamic banks Semarang branch through two methods of documentation and interviews. Study on substance DSN 29 of 2002, actually offering two models in the arrangement of the Hajj bailout funding: through qardh or through ijarah contract. There is no indication that the Fatwa requires the merger two agreement contract. Ijarah contract made by the BPS and its customers over the filing and registration services to SISKOHAT to get a seat portion of Hajj is ijarah practices that do not conform to the requirements of the contract of ijarah. Because of the service and the work performed by the bank is already a BPS duties. Ijarah fee levied by Bank Muamalat Indoneisa (BMI) in the financing pattern Bailout Hajj, though not violate the provisions of the DSN fatwa, but does not meet the requirements of ijarah contract as provided in Islamic law (fiqh). The Ijarah fee levied by Bank Syariah Mandiri (BSM) and BNI Shariah, not in accordance with the fatwa DSN, as calculated by the nominal amount of the bailout and the the contract period. Misconceptions in understanding the content of this fatwa is caused due to lack of a comprehensive understanding of the elements contained in the fatwa
BUNGA PINJAMAN DALAM PERSPEKTIF KEADILAN (Studi Kasus Bunga Pinjaman di KPRI Nusantara IAIN Walisongo)
Get PDFThe subject matter of this study motivated several considerations. The first is that justice is the main major Islamic mission, including social and economic justice. The opponent of justice, namely zhulm (injustice), according to the modernist is raison d'etre of usury prohibition, and be decisive for usury legal issues. Second, that since 1990 up to the present system of Shari'ah financial institutions more firmly and growing rapidly with the issuance of Law number 21, 2008 On Islamic Banking and the issuance Minister of Cooperative Regulation 91, 2004 On Guidelines for the Implementation of Activities Cooperative Business Financial Services Shariah. While the savings and loan business unit in KPRI ‘Nusantara’ since its establishment, in 1973, untill now still running a conventional loan system. In this study, primary data, the loan system and the pattern of calculating interest on savings and loans unit KPRI Nusantara, collected using three methods: participant observation, and interviews with the management and documentat.By using the concept of social justice of John Rawls, the concept maqashid al-Sharia, and the concept of Islamic financial cooperative systems, researchers discuss the issue through three aspects of justice, namely the aspect of contract, the consistency aspect of interest, and justice aspects of cooperatives. Two discussion of this study conclude the absence of justice, namely the aspects of the contract and consistency aspects of interest. The final discussion concludes that there is justice, which is the aspect justice cooperatives
MENGUKUR KINERJA OPERASIONAL BMT PADA TAHUN 2010 DITINJAU DARI SEGI EFISIENSI DENGAN DATA ENVELOPMENT ANALYSIS (DEA) (Studi Kasus BMT Di Kota Semarang)
Get PDFThe development of Islamic banking in Semarang city was rapidly since 1997 until 2012. It is thanks to the Government support in the terms of determine Islamic banking. The Support is now more easy for movement of Islamic financial institutions. the author chose the year 2010 of this research because 2010 have been reported complete leadership of the BMT. The issue of this research is how the operational of activities BMT in Semarang city has reached the level of operational efficiency in 2010 and how the forward prospects in Semarang city for competition of BMT with the another syariah financial.The population of this research are 72 BMt and the sampling of this research are 12 BMT. The population and the sample was listed by PUSKOPSYAH. The analyze of this research using WDEA which is expected to be answer the problems occurred in the BMT.The result of this Research are 3 BMT has efficiency of 55% until 90%. There are BMT Mitra Hasanah (61,51), BMT Pasadena (62,41%) and BMT Anda (71,18%). The capital and the operational expenses of three BMT must to increase until hit a target was expected. The average of That BMT only 30% from the target. And the BMt have low efficiency (less than 55%) i.e. BMT Hudatama (29,22%, BMT Fosilatama (33,28%), BMT Tumoto Bondo (47,81%). While a third of this BMT have low efficiency from variable input i.e. capital and operational expenses and savings. There are need to upgraded from 50% until 70%. The deficiency occurs in the BMT are the proportion of unbalanced input i.e. capital and operational expenses, the number of entries maintained does not match your target market. To achieve those targets each BMT must add capital, operating expenses and savings.To answering the problemof inefficient are: the value of output that should be improved by reducing the input, if the input and output was increased, so the level to the increase f of output must be greater than the rate of increase for input, or the both of output and input was decline because the derived output should be lower than input