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All Journal BALANCE Jurnal Akuntansi dan Bisnis Journal of Economics and Business
Jauhari, Muhammad
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Economics, Econometrics & Finance

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MODEL PENGELOLAAN FISKAL RASUL SAW DALAM KONTEKS PENGELOLAAN FISKAL KOTA PALEMBANG Amri, Hoirul; Jauhari, Muhammad
BALANCE : JURNAL AKUNTANSI DAN BISNIS Vol 3, No 2 (2018): BALANCE : JURNAL AKUNTANSI DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i2.1257

Abstract

This study aims to find out the model of the fiscal application of Rasul SAW in the context of the fiscal management of Palembang City Province. This research was conducted in two stages. Phase I, namely describing Rasul SAW's fiscal management model and implemented it in the management of the fiscal city of Palembang and its implications for the level of security and welfare of the people of Palembang city. Phase II, namely the development of Rasul SAW's fiscal management model, became the model rule for the fiscal management of Palembang city. Fiscal management includes the use of government spending, taxation, and loans to achieve the desired goals in building a country, fiscal management becomes the main tool for the state for welfare, this management is applied by the Prophet Muhammad in Medina. The Prophet Muhammad's fiscal resources consisted of Zakat, Ghanimah, Kharaj, Jizyah, and other sources burupa Usyir. The position of fiscal management plays an important role in the Islamic economic system compared to monetary management, with the prohibition on usury and obligations regarding the importance of fiscal position compared to monetary. The economic and fiscal system applied to the government of Palembang City refers to the policies contained in the Pancasila, the Act, and government regulations both the central government and regional government regulations. The fiscal becomes regional original income (PAD) sourced from; (1) Results of regional tax collection; (2) Regional retreat; (3) Management of regional wealth 4) and others.
SISTEM MUKHABARAH PENGGARAP TANAH DENGAN PEMILIK TANAH PERKEBUNAN JAGUNG DI DESA KOTAWAY KECAMATAN BUAY PEMACA Jauhari, Muhammad; Agustin , Milani
Journal of Economics and Business Vol. 1 No. 1 (2023): Journal of Economics and Business
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/econis.v1i1.104

Abstract

Mukhabarah adalah bentuk kerja sama antara pemilik tanah dan penggarap dengan perjanjian bahwa hasilnya akan dibagi antara pemilik tanah dan penggarap menurut kesepakatan bersama, sedangkan biaya dan bibitnya dari penggarap tanah. Mukhabarah disesbut juga dengan “paroan”. Dan masyarakat sering mempraktikkannya, karena terdapat manfaat yang besar, baik bagi pemilik tanah maupun bagi petani penggarap. perkebunan jagung di Desa Kotaway Kecamatan Buay Pemaca Kabupaten OKU Selatan menggunakan penelitian kualitatif, penelitian ini dilakukan dengan maksud untuk memahami fenomena tentang apa yang dialami oleh subjek penelitian, misalnya tingkah laku,Sudut pandang, arahani dan sebagainya secara menyeluruh dan dalam bentuk lisan, bahasa dan tulisan pada suatu kejadian yang alamiah, pendekatan dalam penelitian ini kualitatif. Mukhabarah yang di lakukan pada dasarnya tergantung dari kesepakatan kedua belah pihak, bisa setengah, sepertiga, seperempat, dan sebagainya. Kerja sama yang dilakukan masyarakat Desa Kotaway Kecamatan Buay Pemaca Kabupaten OKU Selatan merupakan sistem kerja sama mukhabarah
Co-Authors Agustin , Milani Amri, Hoirul