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تحليل الآراء الفقهية حول زكاة الرواتب ومهن الحرة بمنهج الفقه المقارن وآثاره في تنظيم اقتصاد المسلمين بإندونيسيا Achyari, Tubagus Hamzah; Rachmad, Dedy; Tarmizi, Erwandi
International Journal of Zakat Vol 9 No Special (2024): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

من عدة أنواع الزكاة، ذُكِرَ أن زكاة الرواتب ومهن الحرة، وهي أكبر مصدر للزكاة في إندونيسيا. لذلك يهدف هذا البحث لتحليل الآراء حول زكاة الرواتب والمهن الحرة وتأثيراتها في المجتمع الإسلامي في إندونيسيا . استخدم البحث منهج الفقه المقارن في تحليل الآراء الفقهية المختلفة. والنتائج هي توجد سبعة آراء مختلفة بشأن زكاة الرواتب والمهن الحرة، حيث يتم استخدام نصاب الذهب أو الفضة أو الزروع، ونسبة الزكاة تبلغ 2.5٪ أو 5٪. والباحث أخذ بترجيح الرأي الرابع بنصاب زكاة الفضة وبقياس المال المستفاد، ونصاب الفضة هو الأدنى وبالتالي يُعزِّز الفوائد من حيث زيادة عدد المُزكين والحصول على إيرادات زكاة أعلى. وتلعب مؤسسة LAZ دورًا هامًا في جمع الزكاة، فهناك تباين في الآراء بين المؤسسات وهذا الأمر واضح من حاسبة الزكاة لديهم.
Performance Evaluation of Sharia Rural Banks: Maqashid Shariah Index Approach (Case Study: Sharia Rural Banks In West Java, Indonesia) Tarmizi, Erwandi; Rachmad, Dedy; Ali, Zulkarnain Muhammad; Maulida, Syahdatul
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.916

Abstract

This study aims to measure the performance of Sharia Rural Banks in West Java using the maqashid sharia approach by Abdul Majid Najjar. The sample used in this study consists of 9 rural banks spread across West Java. The research data employed are secondary data in the form of financial reports for the year 2023 sourced from the Indonesia Financial Services Authority (OJK) website and governance reports for the year 2023 sourced from the official websites of each Sharia Rural Banks. The results of the study indicate that BPRS Al Salaam Amal Salman achieved the highest maqashid sharia score, followed by BPRS PNM Mentari and BPRS Almadinah Tasikmalaya Perseroda as the top three Sharia Rural Banks in West Java with the highest maqashid sharia index scores. Further analysis at the consequence level reveals that "Self" is the consequence with the highest average score compared to other consequences. Meanwhile, the consequence "Intellect" shows the lowest maqashid performance score. This study is expected to serve as a foundation for sharia banks to enhance the implementation of sharia values in their operational practices. Additionally, this study can contribute to a deeper understanding of the compliance of sharia financial institutions with the principles of maqashid sharia at the regional level.
Performance Evaluation of Sharia Rural Banks: Maqashid Shariah Index Approach (Case Study: Sharia Rural Banks In West Java, Indonesia) Tarmizi, Erwandi; Rachmad, Dedy; Ali, Zulkarnain Muhammad; Maulida, Syahdatul
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.916

Abstract

This study aims to measure the performance of Sharia Rural Banks in West Java using the maqashid sharia approach by Abdul Majid Najjar. The sample used in this study consists of 9 rural banks spread across West Java. The research data employed are secondary data in the form of financial reports for the year 2023 sourced from the Indonesia Financial Services Authority (OJK) website and governance reports for the year 2023 sourced from the official websites of each Sharia Rural Banks. The results of the study indicate that BPRS Al Salaam Amal Salman achieved the highest maqashid sharia score, followed by BPRS PNM Mentari and BPRS Almadinah Tasikmalaya Perseroda as the top three Sharia Rural Banks in West Java with the highest maqashid sharia index scores. Further analysis at the consequence level reveals that "Self" is the consequence with the highest average score compared to other consequences. Meanwhile, the consequence "Intellect" shows the lowest maqashid performance score. This study is expected to serve as a foundation for sharia banks to enhance the implementation of sharia values in their operational practices. Additionally, this study can contribute to a deeper understanding of the compliance of sharia financial institutions with the principles of maqashid sharia at the regional level.
سدّ الذّرائع و تطبيقاته في المجال الاقتصادي حول أموال المساجد و حكم مطعم كافّي على انتشارها بشكل واسع Rainhard, Gistav; Tarmizi, Erwandi
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1023

Abstract

Islamic legal sources are divided into two categories: those unanimously accepted by scholars and those subject to scholarly disagreement. Among the latter is the principle of blocking the means (sadd al-dharā’i‘), which prohibits permissible acts that may lead to prohibited outcomes. This principle serves as a fundamental legal maxim in Islamic jurisprudence, facilitating the derivation of rulings for contemporary social and economic issues. This study aims to clarify the concept and legitimacy of the sadd al-dharā’i‘ principle and to analyze its application in economic contexts through two contemporary cases: depositing mosque donations in banks and the rise of café-style restaurants near mosques. The researcher employs a descriptive-analytical method based on classical and modern jurisprudential sources. The findings indicate that distributing surplus mosque funds to the needy is preferable to hoarding or depositing them without necessity, as preventing harm takes precedence over achieving benefit. Moreover, café-style restaurants associated with entertainment and gender mixing are deemed reprehensible due to their potential to promote social impropriety.