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All Journal ELSE (Elementary School Education Journal) : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar Komunika: Journal of Communication Science and Islamic Dakwah At Tawasul: Jurnal Komunikasi dan Penyiaran Islam YASIN: Jurnal Pendidikan dan Sosial Budaya KOLONI The Economic Review of Pesantren At-Tadris: Journal of Islamic Education Al-Infaq : Jurnal Ekonomi Islam
Nawawi, M. Kholil
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Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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HUKUM MEMBAYAR ZAKAT DAN PAJAK BAGI UMAT ISLAM DI INDONESIA Nawawi, M. Kholil
Al-Infaq: Jurnal Ekonomi Islam Vol. 3 No. 2 (2012): SEPTEMBER
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

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Abstract

Zakat dan pajak adalah dua kewajiban yang harus dilaksanakan oleh umat Islam di Indonesia. Tulisan ini bertujuan untuk mengkaji secara mendalam persamaan dan perbedaan antara zakat dengan pajak. Meski sama-sama merupakan kewajiban dalam bidang harta, namun zakat dan pajak mempunyai falsafah yang khusus, dan keduanya berbeda sifat dan asasnya, berbeda sumbernya, sasaran, bagian serta kadarnya, di samping berbeda pula mengenai prinsip, tujuan dan jaminannya. Ditekankan pula bahwa orang yang membayar pajak tidak dapat dikatakan telah membayar zakat, dan orang yang telah membayar zakat tidak dapat dikatakan telah membayar pajak. Meskipun demikian, apabila dana pajak dipergunakan untuk hal-hal yang secara diametral bertentangan dengan nilai-nilai ajaran Islam dan kemaslahatan umum, serta tidak jelas pengelolaannya bahkan menjadi peluang untuk terjadinya korupsi dan lainya, maka tidak wajib bagi umat Islam Indonesia untuk membayar pajak.
ANALYSIS OF BUYING AND SELLING CONTRACTS IN ONLINE FOOD DELIVERY SERVICE TRANSACTIONS GOFOOD, GRABFOOD AND SHOPEEFOOD Yulistia, Zahrah Nazhifah; Nawawi, M. Kholil; Sutisna, Sutisna
Al-Infaq: Jurnal Ekonomi Islam Vol. 14 No. 2 (2023): SEPTEMBER
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

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The current technological advancements have made it easier for people to buy and sell. Buying and selling activities that used to happen outside the house can now be done from home. Buying and selling activities can be done through various online services widely available today such as GoFood, GrabFood and ShopeeFood, which are online food delivery services. This research aims to analyze the contractual agreements in online food delivery services such as GoFood, GrabFood, and ShopeeFood from the perspective of Islamic Economics. The research adopts a qualitative approach with a descriptive research method. The findings of this research indicate three types of contracts involved in the transactions of GoFood, GrabFood, and ShopeeFood, namely ijarah agreement, wakalah, and buying and selling contracts. This study suggests that the transactions in these three services cannot be fully compliant with Islamic principles if the customers use cash payment methods. Cash payment methods in online food delivery services should be avoided, and it is better to use non-cash payment methods to avoid causing harm to drivers and the risk of engaging in usury (riba).
MSME ECONOMIC EMPOWERMENT THROUGH COMMUNITYBASED SHARIA MICROFINANCE PROGRAM IN DT PEDULI BOGOR Pertiwi, Putri; Nawawi, M. Kholil; Triwoelandari, Retno
Al-Infaq: Jurnal Ekonomi Islam Vol. 15 No. 1 (2024): MARET
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/alinfaq.v15i1.2157

Abstract

This study purpose to determine the Economic Empowerment of Micro, Small and Medium Enterprises (MSMEs) through the ProgramMicrofinance Community-Based Sharia (Misykat) at Daarut Tauhid Cares Bogor. This Economic Empowerment can be seen from the results of interviews with Misykat members. This study uses a phenomenological qualitative descriptive method. Data collection in this study used observation, interviews, and documentation with DT Peduli Bogor and Misykat members. The number of respondents in this study were 15 respondents. The data analysis method used is interactive descriptive. The result of this research is that DT Peduli Bogor carries out economic empowerment through the Misykat program to improve people's welfare. Forms of empowerment efforts carried out for members by providing revolving fund assistance in the form of capital loans and mentoring every week.
Co-Authors Adhiati, Fadila Asep Gunawan Astarini, Fera Dedi Supriadi Hilman Hakiem Jamil, Seli Nur Fatimah Kamalludin Linda Novita Maulidatsani, Alinda Nur Muhamad Azhar Alwahid Nurman Hakim Paradila, Eka Pratama, Aditya Nugraha Putri Pertiwi Putri, Hana Humaira Maulidina Sukmawan SANTI LISNAWATI Sayyidah, Jilan Ashla Sumarti, Erna Sutisna Sutisna Triwoelandari, Retno Yulistia, Zahrah Nazhifah Zahid Mubarok