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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

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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.

A Model of Maslahah Performance for Higher Education Institution: Case of Institut Agama Islam Tazkia Herdiansyah, Hera; Firdaus, Achmad; Tarmizi, Erwandi
AL- IKTISAB Journal of Islamic Economic Law Vol 3 No 2 (2019)
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v3i2.3910

There are several programs under the Ministry of Research, Technology and Higher Education and Ministry of Religious Affairs of the Republic of Indonesia in many areas which decreased its performance level until it ended at the closing of the operational permit and even the revocation of the college permits concerned. Organizational performance is a series of performance starting from level of the organization, working units to individuals. The research on performance organization uses university based on maslahah with case study at Institut Agama Islam Tazkia. Purpose this study aims to develop a performance model based on maslahah using the framework of BAN-PT Accreditation, Maslahah Performance (MaP), and Quality Management System (QMS) ISO 9001. Methods of collection of sample are purposive sampling. Primary data collection techniques by collecting documentation directly and by distributing questionnaires to the ranks of the lecturers and the management of STEI Tazkia. Data analysis techniques by calculating the results of the questionnaire with Likert scale. The results showed that the development model of performance began with the preparation of the vision and mission, strategic objectives. It is suggested to all universities that offer the program of Islamic economics, finance, banking, and accounting; it should have a good vision, mission and objective.

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

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

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.

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