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Convergence of Qard and Ijarah Agreements Evidence of Gold Pawn Products from Bank Syariah Indonesia Mujahidin, Mujahidin; Randi, Randi; Muin, Rahmawati; Sapira, Sapira
Al-'Adl Vol 16, No 2 (2023): Al-'Adl
Publisher : Institut Agama Islam Negeri (IAIN) Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/aladl.v16i2.5823

Abstract

The application of gold pawning in Islamic banks uses the concept of qardh and ijarah contracts with the guidance of Islamic economic law (sharia) with the provisions of the fatwa of the National Sharia Council (DSN) of the Indonesian Ulema Council (MUI). This study aims to determine the application of the Convergence of Qard and Ijarah Acts on Gold Pawn Products at Bank Syariah Palopo. The design in this research is field research that uses descriptive qualitative research methods with juridical analysis through observation, interviews. The results of this study reveal that the signing of qardh, rahn and ijarah contracts at Bank Syariah Mandiri Palopo is carried out separately to avoid gharar, jahalah and usury. Thus, qard products are not included in the hybrid contract category. The convergence of the gold pawn contract of Bank Syariah Mandiri Palopo City based on the research results is in accordance with the provisions of DSN fatwa No.25/DSN-MUI/III/2002 on rahn and DSN fatwa NO.26/ DSN -MUI/III/2002 on gold pawning. Thus, the convergence/integration of the qardh contract and ijarah contract in the gold pawn product at Bank Syariah Mandiri Palopo is appropriate because it is in accordance with and fulfils the DSN fatwa.
PORTRAIT OF ZAKAT MANAGEMENT AT SOME ZAKAT INSTITUTIONS IN MAKASSAR CITY Asmira, Sri; Basri, Muh. Arfah; Muin, Rahmawati; Lutfi, Mukhtar
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.39317

Abstract

The purpose of writing this article is to analyze the form of zakat management at BAZNAS Makassar City and several LAZs in Makassar City such as Dhompet Dhuafa, LAZISMU, Wahdah Islamiyah, Yatim Mandiri, and Rumah Zakat Makassar City. This research is a qualitative research using descriptive analysis techniques with library research. The results of the study show that zakat management is carried out by BAZNAS and several LAZs in Makassar City, namely they collect zakat in various ways that can make it easier for muzakki to pay their zakat. Then in the zakat distribution and utilization program, they focus on the same issues as in the religious, economic, educational, health and social fields. Basically, BAZ and LAZ manage zakat with the same goal, namely to eradicate poverty and encourage the people's economy. The obstacles faced in the management of zakat are inseparable from the problem of the lack of available zakat funds, the lack of public knowledge and trust regarding the management of zakat by zakat institutions, and the lack of adequate human resources in managing zakat. The implication of this research is that various zakat management programs need to be developed in a better, more productive and modern direction. So as to increase efficiency and effectiveness in the management of zakat at zakat institutions in general.
Business Ethics in Islamic Perspective: Basic Concepts, Application, and True Success Samsidar; Kurniadi; Syamsurianto; Muin, Rahmawati; Usman Ali, Sitti Asiqah
Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam Vol 16 No 2 (2024): Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam
Publisher : State of Islamic Institute Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jurisprudensi.v16i2.8637

Abstract

Ideally, business should be conducted ethically and honestly, as it involves interactions with others. However, in reality, many entrepreneurs engage in fraudulent practices to gain greater profits. This gap has prompted the author to explore how Islam formulates its business concepts. The aim of this research is to explore the basic concepts of Islamic business ethics, analyze the application of these principles in business practice, and determine the indicators of true success from an Islamic perspective. This article is classified as a library research with a qualitative approach. The methodology used is descriptive analysis. The findings reveal that while there is a good understanding of Islamic business ethics principles, their application often lacks consistency with theory, particularly in aspects of social responsibility and spiritual good. The study finds that to achieve true success, businesses must balance worldly profits with social contributions and charitable acts.
ANALISIS KERANGKA HUKUM KEUANGAN ISLAM Afiah, Nur; Muin, Rahmawati; Kadir, Amiruddin
Jurnal de Facto Vol 10 No 2 (2024)
Publisher : Pascasarjana Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jurnaldefacto.v10i2.186

Abstract

Penelitian ini berfokus pada perkembangan dan evolusi kerangka hukum Keuangan Syariah di Indonesia seiring berjalannya waktu. Peraturan dan standar syariah yang mengatur industri Keuangan Syariah di Indonesia, dimana akan mengeksplorasi peran penting mereka dalam menjaga kepatuhan terhadap prinsip-prinsip Islam. Serta implementasi hukum Keuangan Syariah di Indonesia dan dampaknya terhadap pertumbuhan serta kinerja lembaga keuangan syariah, termasuk bank syariah dan lembaga keuangan mikro syariah. Keuangan Islam adalah sistem keuangan yang beroperasi berdasarkan prinsip-prinsip Syariah yakni berpegang teguh kepada Alquran dan Hadits sehingga lebih di kenal keuangan syariah. Penelitian ini bertujuan untuk melakukan analisis mendalam terhadap kerangka hukum Keuangan Syariah di Indonesia dan dampaknya terhadap ekonomi, sosial, dan lingkungan, sehingga dapat menjadi salah satu alternatif penting dalam menghadapi tantangan global dalam sistem keuangan kontemporer.  Metodelogi dalam penelitian ini Melibatkan kajian dan analisis berbagai dokumen, termasuk peraturan, undang-undang, dan kebijakan terkait keuangan syariah di Indonesia. Metode ini membantu dalam menelusuri sejarah dan perkembangan hukum keuangan syariah. Hasil dari penilitian ini Kerangka hukum Keuangan Syariah di Indonesia mengalami evolusi yang signifikan seiring waktu, didukung oleh adopsi berbagai regulasi. Pembentukan Bank Syariah, Badan Pengawas Keuangan dan Pembangunan Syariah (BPKPS), serta pengesahan Undang-Undang Perbankan Syariah pada 2008 dan Undang-Undang Keuangan Syariah pada 2011 adalah langkah-langkah strategis yang bertujuan memfasilitasi pertumbuhan industri keuangan syariah dan memastikan kepatuhan terhadap prinsip-prinsip syariah.Implementasi hukum Keuangan Syariah di Indonesia memberikan dampak positif, terlihat dari pertumbuhan nasabah, diversifikasi produk dan layanan, serta peningkatan kepercayaan masyarakat.  
Prinsip Keadilan dan Kebebasan dalam Pemikiran Ekonomi M. Umer Chapra Hutagaluh, Oskar; Muin, Rahmawati
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 10 No. 1 (2024): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v10i1.2632

Abstract

This research was motivated by researchers' interest in the figure of Umer Chapra as one of the leading figures in Islamic economics and finance. One of Chapra's deep and critical ideas is about usury or bank interest which he put into a small book entitled "Prohibition of Interest: Does it make sense?". This work was quite "impressive" for Chapra because it was written at the request of many people who wanted to see Chapra's critical review regarding bank interest. This research aims to examine various main ideas that dominantly exist in Chapra's economic thinking in the book "The Prohibition of Interest". This research is a study with a qualitative paradigm and is also included in library research. The primary source for this research was obtained from Chapra's original work, while the secondary source came from the works of other people who studied Chapra's thinking, both from research, book reviews and other articles. There are various interesting views discussed by Chapra on economic problems. However, overall, it is revealed that Chapra's thinking in an economic context basically carries the principles of justice and freedom, as part of the principles of Islamic economics.
Efektifitas Manajemen Zakat Pada Badan Amil Zakat Nasional (Baznas) Kabupaten Gowa Salmah, Salmah; Muin, Rahmawati; Wardy Putra, Trisno
MADINAH Vol 8 No 2 (2021): Madinah: Jurnal Studi Islam
Publisher : INSTITUT AGAMA ISLAM TARBIYATUT THOLABAH LAMONGAN, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/madinah.v8i2.1541

Abstract

This study aims to determine the effectiveness of zakat management at BAZNAS in Gowa district. This type of research uses a qualitative approach with descriptive methods. Sources of data in this study are divided into 2, namely primary data and secondary data. Primary data in this study uses an instrument or questionnaire (questionnaire) which is a list of questions or statements prepared in writing, while secondary data is data that supports primary data obtained through documents. -company documents and reports that are relevant to this research. In the data collection process the methods used include 1) Observation, 2) Interview and, 3) Documentation. The results of the research show that the effectiveness of zakat management at BAZNAS in Gowa Regency covers several aspects, namely: planning, organizing, implementing and supervising.
Effectiveness of Ziswaf Fundraising Through (QRIS) in Efforts to Increase Institutional Income Nur, Ilman; Lutfi, Muhtar; Efendi, Ahmad; Majid, Jamaluddin; Muin, Rahmawati
Jurnal Ar-Ribh Vol 7, No 2 (2024): Oktober 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v7i2.16263

Abstract

The aim of this research is to determine the effectiveness of ZISWAF fundraising through QRIS media for the income of institutions in Wahdah, the inspiration for zakat, Makassar city. The research method used in this research uses a qualitative method using a phenomonological approach to see the phenomena that occur in institutions and society with the existence of QRIS media as a fundraising tool at Wahdah zakat inspiration. The results of the research show that collecting funds through QRIS is quite helpful in making transactions easier for people who want to pay zakat or want to donate to the Wahdah Inspiration Zakat city of Makassar. It's just that with the existence of QRIS media, there are still many people who don't trust collecting through QRIS media and don't even know how to do it. its operation. QRIS media has not had a big impact on fundraising because people who donate large amounts use mobile banking and there is a lack of funds generated through QRIS so it can be said to be ineffective.
TELAAH KONSEP GREEN ECONOMIC DALAM IMPLEMENTASI ETIKA BISNIS ISLAM Mu’min, Muh. Dian Nur Alim; Muin, Rahmawati
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 4 (2024): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i4.968

Abstract

Penelitian ini mengambil perspektif etika lingkungan dan prinsip-prinsip ekonomi Islam untuk menggambarkan pentingnya menghargai alam dan keberlanjutannya dalam konteks Indonesia. Metode pendekatan yang digunakan adalah yuridis normatif dengan karakteristik analisis deskriptif. Hasil penelitian menunjukkan bahwa dalam Islam, perdagangan dapat menjadi ibadah jika dilakukan dengan mematuhi prinsip-prinsip yang ditetapkan Allah, yang mengarah pada praktik bisnis yang etis dan berkelanjutan. Konsep "ekonomi hijau" memainkan peran kunci dalam upaya mengurangi dampak negatif terhadap lingkungan sambil meningkatkan keadilan sosial dan kesejahteraan manusia, terutama melalui penggunaan sumber energi terbarukan. Tujuan dari ekonomi hijau adalah menciptakan perekonomian rendah karbon yang berkontribusi pada pelestarian lingkungan dan memajukan keadilan sosial. Studi ini memberikan pemahaman yang mendalam tentang bagaimana prinsip-prinsip Islam dan konsep ekonomi hijau dapat digunakan bersama untuk mengelola lingkungan hidup secara berkelanjutan di Indonesia.Kata Kunci: Prinsip-Prinsip Ekonomi Islam, Indonesia, Keberlanjutan, Etika Bisnis Islam, Green Economics
IMPLEMENTATION OF PROFESSIONAL ZAKAT FOR STATE CIVIL SERVANTS FROM THE PERSPECTIVE OF MAQASID AL-SHARIA: (Case Study of BAZNAS in Sinjai Regency) Taqiyuddin BN, Andi Muh.; Lutfi, Mukhtar; Bakry, Muammar Muh.; Muin, Rahmawati
POLICY, LAW, NOTARY AND REGULATORY ISSUES Vol. 2 No. 4 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/polri.v2i4.894

Abstract

The primary focus of this qualitative research is to examine the implementation of professional zakat for Civil Servants (ASN) in Sinjai Regency from the perspective of Maqāṣid Al-Syarī’ah, with BAZNAS as a case study. The research breaks down this central inquiry into specific sub-problems, aiming to analyze the alignment of Maqāṣid Al-Syarī’ah principles with the execution of professional zakat for ASN in Sinjai Regency. Data for the study is primarily sourced from key individuals, including the Chairperson and Vice Chairpersons of BAZNAS in Sinjai Regency, zakat payers, the Head of Zakat and Waqf Implementation at the Ministry of Religious Affairs in Sinjai Regency, the Head of the Regional Finance and Asset Agency, and the Head of the Regional Personnel and Human Resource Development Agency in Sinjai Regency. Data is collected through observation, interviews, and documentation, and the analysis is structured into stages of data collection, reduction, presentation, and conclusion drawing. The research reveals that professional zakat management for ASN by BAZNAS in Sinjai Regency is conducted even without clear local regulations, in coordination with various government entities. The distribution and utilization of zakat adhere to five programs, yet its alignment with Maqāṣid Al-Syarī’ah is hindered by various obstacles in its application for civil servants in Sinjai Regency.
Implementation of Sharia Payment Accounting Treatment (RAHN) Karmila, Yusri; Muin, Rahmawati; Abdullah, Wahyuddin; Supatminingsih, Tuti
TAMWIL : Jurnal Ekonomi Islam Vol 10, No 2 (2024)
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jtm.v10i2.13120

Abstract

This study aims to find out whether the application of sharia pawn accounting in several sharia pawnshop companies is in accordance with PSAK 107 and the Fatwa of the National Sharia Council. This study uses a descriptive qualitative method. The data was obtained through in-depth interviews with related parties, such as Pegadaian Syariah financial managers and staff, as well as through the study of relevant internal and external documents. As a result of the research, it can be concluded that the implementation of rahn in Makassar Sharia Pawnshops has supported the principles of transparency and justice in accordance with sharia values. However, the study also found several challenges in implementation, such as a lack of understanding of the details of Sharia accounting standards on the part of staff and the need for ongoing training to improve compliance with Sharia accounting standards.