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All Journal YUDISIA : Jurnal Pemikiran Hukum dan Hukum Islam ZISWAF: Jurnal Zakat dan Wakaf Aktsar: Jurnal Akuntansi Syariah
Naim, Abdul Haris
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Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PEMBAYARAN BPHTB TERHADAP JUAL BELI TANAH PERSPEKTIF MAQASHID SYARIAH DI KABUPATEN SORONG Naim, Abdul Haris; Latif, Moh Abdul
YUDISIA : Jurnal Pemikiran Hukum dan Hukum Islam Vol 14, No 2 (2023): YUDISIA: Jurnal Pemikiran Hukum dan Hukum Islam
Publisher : Program Studi Hukum Keluarga Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/yudisia.v14i2.23012

Abstract

Kabupaten sorong memberlakukan secara khusus Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) berbasis kearifan lokal cenderung tidak sama dengan umumnya yang mengacu pada Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah yang memiliki standart minimal. Sejalan dengan itu, tulisan ini bertujuan untuk mendeskripsikan sekaligus menganalisis bagaimana Penerapan Pajak BPHTB berbasis maqashid syariah dan berimplikasi pada kehidupan rumah tangga serta masyarakat. Selain itu, tulisan ini juga merumuskan solusi bagi pemerintah daerah untuk mensejahterakan masyarakat yang tergolong pendapatan asli daerah yang relative rendah. Pengumpulan data dilakukan melalui observasi, wawancara,dan studi pustaka. Hasil penelitian memperlihatkan ternyata kabupaten sorong memili pandangan yang berbeda pada aspek penetapan pajak BPHTB bagi masyarakat yang melakukan transaksi jual beli tanah tetap memperhatikan ketentuan pada Undang-Undang 28 tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah, dengan nilai-nilai kemasalahatan yang di bangun dengan tujuan program pembangunan berkelanjutan dan kesejahteraan masyarakat luas.
Interconnection Systems as An Alternative Fulfillment of Women and Children Right Post Court Verdict Naim, Abdul Haris
YUDISIA : Jurnal Pemikiran Hukum dan Hukum Islam Vol 15, No 2 (2024): YUDISIA : Jurnal Pemikiran Hukum dan Hukum Islam
Publisher : Program Studi Hukum Keluarga Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/yudisia.v15i2.29597

Abstract

After the divorce decision was made by the court, the problem of difficult execution regarding the fulfillment of women's and children's rights arose. This research discusses alternatives after the decision of the Religious Court in adjudicating divorce cases to ensure the fulfillment of women's rights after divorce. The method in this research was carried out using a type of literature. The data was collected through an inventory of related laws and regulations, and through books, journals and other secondary materials related to the research focus.  The results of this research offer an alternative interconnection system between institutions that is solution-oriented by utilizing and improving existing cooperation in the Religious Courts to optimize mut'ah (contract) and hadlanah (children fulfillment) payments from ex-husbands to ex-wives after divorce.  In this way, the implementation of religious court decisions regarding women's rights after divorce can be carried out effectively.
Problematika Fundraising Di LAZISNU Kudus Naim, Abdul Haris
ZISWAF Vol 5, No 2 (2018): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v5i2.4581

Abstract

Fundraising zakat activities is a necessity. Lazisnu Kudus is a district-level non-profit organization that is devoted to community empowerment through productive utilization of zakat, infaq, sadaqah funds and other generous funds from individuals, institutions, companies and other agencies. Based on that, the researcher feels it is important to conduct research on Fundraising Lazisnu Kudus roblems related to the problems in applying Fundraising.From the results of the research that has been parsed in the previous chapter and the analysis that has been carried out, conclusions can be taken as follows: 1. Fundraising Strategy in Lazisnu Kudus. Lazisnu Kudus has successfully carried out fundraising activities with various strategies. 2. The inhibiting factor of fundraising activities in Lazisnu a. Institutional obstacles. That is the opinion of the advisory board stating that the management and employees of Lazis are amil, so they are not entitled to get the zakat portion. b. Fundraising inhibiting factors, which are direct inhibitors: that is, when direct donors are rejected, and donors permit to donate. And indirectly inhibiting: when conducting fundraising activities, namely fanaticism donors to other ormas, donors did not know the Lazisnu office 3. Supporting Factors from Fundraising Activities in Lazisnu Kudus. Supporting fundraising activities in Lazisnu is to use more toolmarketing when taking, there are targets and evaluations and rewards given. This can trigger enthusiasm to continue to do fundraising properly so that the funds can be raised.
Pengaruh Nilai Tukar, Tingkat Pertumbuhan Ekonomi, Dan Tingkat Inflasi Terhadap Jakarta Islamic Index Surepno, Surepno; Agustina, Aqinatul Munawaroh; Naim, Abdul Haris
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.5932

Abstract

The purpose of this study was to analyze the effect of the rupiah exchange rate, economic growth and inflation on the Jakarta Islamic Index. This type of research is quantitative research with secondary data sources. The sampling method uses purposive sampling method. The data analysis method used in this research is multiple linear regression analysis. The results of this study indicate that partially the rupiah exchange rate has a significant effect on the Jakarta Islamic Index while economic growth and inflation have no significant effect on the Jakarta Islamic Index. Simultaneously variables of the rupiah exchange rate, economic growth, and inflation significantly influence the Jakarta Islamic Index.
Co-Authors Agustina, Aqinatul Munawaroh Latif, Moh Abdul S, Surepno Safi'i, Ahmad Surepno, Surepno