1,720,962 research outputs found
Pidana Perpajakan dalam Perspektif Hukum Islam
No full textDi berbagai negara, pajak menjadi salah satu unggulan bagi pemasukan keuangan negara. Negara-negara dengan pajak yang sangat tinggi menjadi negara yang sering kali muncul kasus-kasus penghindaran pajak, manipulasi dan upaya-upaya lain untuk mengurangi beban pajak. Dalam Islam disebut jarimah perpajakan. Dalam perspektif hukum Islam, jarimah perpajakan dapat diijtihadkan sanksi hukum yang tepat dengan melihat pada kasus yang telah terjadi dan kaidah-kaidah hukum yang dapat digunakan sebagai istinbat hukum. Secara garis besar, seluruh jarimah perpajakan dikategorikan sebagai jarimahta’zir, yakni kejahatan yang sanksi hukumnya diserahkan dan ditetapkan kepada pemerintah atau penyelenggara kekuaasaan negara di bidang legislatif dan yudikatif. Pengecualiannya dapat diterapkan pada kasus korupsi di sektor pajak. Jarimah ini dapat dimasukkan ke dalam jarimahsariqah yang had maksimalnya adalah potong tangan. Namun karena korupsi adalah kejahatan luar biasa dengan akibat buruk yang luar biasa pula, bisa jadi had(hudud) itu menjadi salah satu dari alternatif sanksi hukum, dan sanksi hukum maksimalnya bisa saja lebih besar dari itu, misalnya hukuman mati.</jats:p
From Mustahik to Muzakki: A Study on The Utilization of Zakat Funds For The Creation and Development of Productives Small Businesses in Lazismu Solo
Full text linkThe purpose of this research is to see the utilization of zakat funds collected and managed by Lazismu Solo, whether it succeeds in converting mustahik into muzaki or obtaining better than expected results. This field research employs qualitative analysis methods, with data collection techniques through in-depth interviews and field observations. This result shows that the ZIS (Zakat, Infaq, and Alms) fund utilization program to convert mustahik into muzakki seen from the side of program implementation’s effectiveness and efficiency could be considered successful even though it has not been ideal yet in converting mustahik into muzaki. This success has only led to the mustahik becoming an independent Muslim and regardless of their initial status as a mustahik. In the future, this program must continue to be improved until it actually transforms mustahik into muzakki to become one of the ways to eradicate poverty
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
The formulation of welfare state: the perspective of Maqāṣid al-Sharī‘ah
Full text linkThis paper examines empirical facts of market failure and government failure to
improve people’s welfare; capitalism and neo-liberalism do not provide a space
for states to implement policies for social justice. With regard to the failure of the
welfare state to bring the citizen to fair welfare, this paper offers the formulation
of a welfare state based on Maqa>s}id Al-Shari>‘ah. This study employs Maqa>s}id Al-Shari>‘ah developed by Imam Al-Juwaini, Izzu al-Din bin ‘Abd al-Salam, Abu
Ishaq al-Shatibi and Al-Tahir Ibn ‘Ashur as the methodological framework.
It formulates welfare state of maqa>s}id al-shari>‘ah, which is built through the
fulfillment of the three levels of individual needs (citizens) (al-D}aru>ri>yah, alha>
ji>yyah and al-tahsi>ni>yah; primary, secondary and suplementary rights), public
needs (equal distribution; al-ha>jah al-‘ammah), protection or assurance (alismah),
and law enforcement (al-fit}rah (order), equality (al-musa>wah), freedom
(al-h}urri>yah), magnanimity (al-samh}ah)). The morality-spirituality-religiosity and
transcendence principles develop the formulation. The maqa>s}id al-shari>‘ah
should be the “soul” of every policies and rules or laws. The development of
the formulation of welfare state based on Maqa>s}id al-Shari>‘ah will build Islamic
man/religious man (citizen), who is prosperous spiritually and materially.
Artikel ini mengkaji kenyataan empiris mengenai kegagalan pasar
(market failure) dan kegagalan negara (government failure) dalam meningkatkan
kesejahteraan rakyat, kapitalisme dan neo-liberalisme tidak memberikan
tempat bagi negara untuk melakukan kebijakan demi keadilan
sosial. Berdasarkan kegagalan negara kesejahteraan menghantarkan
warga negara menuju kesejahteraan yang berkeadilan maka tulisan ini
menawarkan formulasi negara kesejahteraaan berdasarkan Maqa>s}id al-
Shari>‘ah. Kajian ini mempergunakan Maqa>s}id al-Shari>‘ah sebagai kerangka
metodologis yang dikembang oleh Imam Al-Juwaini, Izzu al-Din bin
‘Abd al-Salam, Abu Ishaq al-Shatibi dan Al-Tahir Ibn ‘Ashur. Kajian ini
memformulasikan negara kesejahteraan berdasarkan maqa>s}id al-shari>‘ah
yang dibangun melalui pemenuhan kebutuhan individu (warga negara)
berdasarkan tingkatannya; al-D{aru>ri>yah, al-h}a>ji>yyah dan al-tah}si>ni>yah (hak
primer, sekunder dan suplementer), kebutuhan publik, (al-h}u>jah al-‘as}
mmah) terealisasi pendistribusian yang merata, adanya proteksi atau jaminan
(al-is}mah) dan tegaknya hukum melalui, al-fi>rah (ketertiban), equality
(al-musa>wah) kesetaraan, freedom (al-h}uri>yah) kebebesan, magnanimity (alsamh}
ah) toleransi. Formulasi tersebut dibangun dengan landasan moral-spritual - religius dan transendental. Menjadikannya “roh” pada setiap
kebutuhan dalam membuat kebijakan, peraturan-peraturan atau perundang-
undangan. Dengan terwujdnya formulasi negara kesejahteraaan
berdasarkan Maqa>s}id al-Shari>‘ah akan melahirkan islamic man/manusia
religius/karakter (warga negara) yang beriman atau pribadi yang memiliki
karakter, sejahtera secara batin (spritual) dan lahir (material)
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
The development of measurement instruments of Sharia students’ perceptions about Khilafah
Full text linkThis study aims to develop an instrument to measure Sharia students’ perception of the Khilafah. The research applied the ADDIE development research approach. The activity began with reviewing Taqiyuddin An-Nabhani’s books and articles about Khilafah to get the instrument construct (analysis). The next stage was to compile the grid and assemble the instrument items (design). The items of the assembled instrument were then assessed by 11 experts (development). The validated Instruments were then carried out with limited and expanded trials. The limited trial was conducted on 26 students at Universitas Islam Negeri (UIN) Salatiga, and the expanded trial was conducted on 227 Sharia students from Institut Islam Mamba’ul ‘Ulum (IIM) Surakarta, UIN Raden Mas Said, and UIN Salatiga. The experimental data were analyzed with CFA. The results indicate that the instrument construct consisted of seven aspects of measurement encompassing the essence, the function, the establishment, the power and sovereignty, the form of state and government, the Khilafah government system, and the constitution for non-Muslims. The measurement model meets eight model fit criteria, including AGFI = 0.84 ( 0.8), chi-square/df = 1.459 ( 2), RMR = 0.054 (≤ 0.1), SRMR = 0.056 (≤ 0.1), RMSEA = 0.045 ( 0.08), NFI = 0.95 (≥ 0.9), NNFI = 0.98 (≥ 0.9), CFI = 0.98 (≥ 0.9), IFI = 0.98 (≥ 0.9). The instrument also has a good guarantee of validity and reliability. This is indicated by the loading factor value of each indicator above 0.4 and the composite reliability value of 0.95 ( 0.7) so that the instrument can be used for further measurements
FIQH MIYAH; SEBUAH TAWARAN METODOLOGIS DALAM KONTEKS MAQASHID AL-SYARI’AH
Full text linkMaqashid al-Syari’ah (tujuan syari’at Islam) adalah untuk menjaga agama, jiwa, akal, keturunan dan harta. Dengan demikian maka akan mendatangkan apa yang disebut dengan almaslahah. Kemaslahatan yang akan diwujudkan itu menurut al-Syatibi terbagi kepada tiga tingkatan, yaitu kebutuhan dharuriyat, kebutuhan hajiyat, dan kebutuhan tahsiniyat. Untuk saat sekarang dan yang akan datang maka mestinya konsep tentang hifzul miyah حف المياه ظ (menjaga, melindungi dan mengelola sumber daya air) masuk katagori kebutuhan dharuriyat (primer). Maqashid al-Syari’ah (مقاصد الشريعة) sebagai landasan metodologis fiqh miyah, juga bisa kita perkuat dengan kaidah-kaidah yang telah dirumuskan oleh para fuqaha (al-Qawaid alFiqhiyyah). Berlandaskan metodologis tadi maka Fiqh miyah dapat kiranya ditempatkan sebagai kajian tersendiri dalam sistematika fiqih di antara kajian-kajian lain, maka tujuan pemeliharaan, pengelolaan dan perlindungan sumber daya air menjadi prioritas (al-ashliyyah)
The Concept of Al-Syatibi\u27s al-Ta\u27arud wa al-Tarjih: Scientific Faith and Methodology Solution to Legal Istinbat
No full textAl-Ta‘ÄruḠwa al-tarjīḥ is a methodology offered by al-SyÄá¹ibÄ« to overcome problems that often arise in fiqh issues faced by the people. This study is a descriptive literature study (library research) aims to determine how the concept of al-Ta‘ÄruḠwa al-tarjīḥ offered, with fahm al-naṣṣ methods that exist in its al-MuwÄfaqÄt. To al-SyÄá¹ibÄ«, no at-ta‘ÄruḠ(contradiction) in texts but there is a contradiction among mujtahids (Muslim jurists) in understanding the texts. Then, the mujtahids (jurists) should not be in a hurry to do istinbÄá¹ al-ḥukm (taking out the law) which originated from the ẓÄhir contradictory arguments. A depth and universal study toward contradictive postulates seems needed by mujtahid both using their precision and intelligence. Because of the precision and intelligence mujtahids are varying, it causes the appearance of a conflict between mujtahids in looking at the arguments. To find a solution to the problem, the offer is the use of tarjīḥ method, looking for the most powerful arguments, and then serving them as the basis to take a single istinbÄá¹ al-ḥukm
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