Garuda - Garba Rujukan Digital

SHARIA LAW OF TAX AMNESTY IN PERSPECTIVE OF THE SOUTH KALIMANTAN MUSLIM ECONOMISTS Mansyuroh, Firqah Annajiyah
Syariah: Jurnal Hukum dan Pemikiran Vol 18, No 2 (2018)
Publisher : Universitas Islam Negeri Antasari Banjarmasin

Abstract: The rising standard of living will require an ever-increasing budget. This can be seen from the size of the Indonesian government budget for 2017, revenue in the APBN only Rp 1750.3 trillion while spending reached Rp 2,080.5 trillion. One way to increase state revenues without adding a new burden to the community is through a tax amnesty program. This policy then from the legal aspect, especially the tax amnesty legislation contains legitimacy about not enforcing the applicable laws and regulations, especially regarding administrative sanctions, criminal sanctions and legal form of tax amnesty arrangement itself. From the legal aspects of Islam, this policy of tax amnesty cannot be ignored to see the elements of maslahat and mafsadat or the dominant effect it causes in society. Therefore, author consider the Muslim economist is the right person to be consulted about the policy of tax amnesty, so that the research on tax amnesty perspectives Muslim economist South Kalimantan conducted. This research is empirical law research, which is research done in certain environment, in this case done in South Kalimantan Province. The results found are Muslim economists of South Kalimantan have a view that is divided into two in terms of tax amnesty policy, namely agree and disagree. Those who agree with this policy have the foundation of the priestly (government) policy on the people based on the benefits and considering the amount of benefits obtained compared to the non-tax amnesty.

PENGARUH PERSEPSI DAN RELIGIUSITAS TERHADAP PEMBELIAN SKIN CARE TANPA LABEL HALAL PADA MUSLIM GENERASI Z DI BANJARMASIN Mansyuroh, Firqah Annajiyah
At-Taradhi Jurnal Studi Ekonomi Vol 11, No 1 (2020)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/at-taradhi.v11i1.3544

Muslims need to consume halal goods, including consumption of skin care products for facial care. Although the majority of Indonesia's population is Muslim, there are not many products that are halal-certified. The purpose of this study was to determine the factors that influence the purchasing decisions of skin care consumers of generation Z Muslims without the halal label in Banjarmasin. This research is a quantitative study with 145 Banjarmasin generation Z Muslims as a sample. Data were collected using a five-point Likert scale questionnaire, then analyzed by multiple linear regression. The results showed that the influence of perception and purchasing decisions was positive, while religiosity and purchasing decisions had a negative effect. The results of this study indicate the decision to purchase skin care without a halal label can be determined based on how much a person's personal perception of the skin care product and religiosity related to spiritual values that influence one's actions in making decisions. Religiosity is very important in one's life. So generation Z who has a high level of religiosity will think of halal-haram for the actions they take during purchasing activities.

Legal Culture Hybridity of the South Kalimantan Malay-Chinese in the Division of Inheritance Mansyuroh, Firqah Annajiyah; Hasan, Ahmadi; Muzainah, Gusti
Al-Banjari : Jurnal Ilmiah Ilmu-Ilmu Keislaman Vol. 21 No. 1 (2022)
Publisher : Pascasarjana UIN ANTASARI Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/al-banjari.v21i1.6861

Cultural negotiation is essential because the process always involves conflict and differences. Malay-Chinese is one of the minority groups in South Kalimantan. This study aims to find out how Malay-Chinese culture negotiates differences in the legal culture of inheritance distribution between Chinese customary law, Malay custom, and Islamic law. This research is empirical legal research conducted under an interdisciplinary umbrella. This type of research is field research or research, empirical law. In this study, the author uses a legal sociology approach or practical juridical approach, which is an approach that looks at the legal reality in society, and a legal anthropological approach. The research findings show that Malay-Chinese negotiates differences in Islamic values and religion by choosing or combining the two cultural values. The negotiation process is carried out by applying cultural values as they are ethnic and adapt to the cultural values of Malay Islam. This cultural negotiation process then builds a hybrid Malay-Chinese identity. Resistance, their hybridity is used to survive and to fight the dominant Malay Islamic cultural values.

Integration of Islamic Law and Banjarese Customary Law of Inheritance System Tionghoa Muslim Community in Banjarmasin, South Kalimantan Muzainah, Gusti; Mansyuroh, Firqah Annajiyah
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol 6, No 2 (2022): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v6i2.12386

The Tionghoa Muslim community is part of the life of the nation and state as a whole, one of the many ethnicities that are the features of the social identity of the archipelago. The history of the development of Islam and Tionghoa in Banjarmasin has an affiliation. This study aims to determine how the distribution of Tionghoa ethnic Muslim heritage in Banjarmasin. The method used is empirical legal research/field research, and the approach used in the sociology of law approach. The results of this study indicate the existence of legal integration. The pattern of behavior in the distribution of inheritance of Tionghoa descendants who are Muslim in Banjarmasin basically contains three main divisions of inheritance, namely through traditional heir deliberation, not dividing the inheritance, and dividing through the provisions of Islamic inheritance law. The use of inheritance law for Tionghoa Muslims in Banjarmasin is not fully subject to Islamic inheritance law, even though the inheritance law that applies to them is Islamic inheritance law. This happens because of the diversity of religions that exist in a family so that they put forward the principles of harmony and kinship so that there are no disputes.

AFFILIATES IN THE ERA OF SOCIAL COMMERCE: A COMPARATIVE REVIEW OF INDONESIAN LAW AND ISLAMIC ECONOMIC LAW Mansyuroh, Firqah Annajiyah; Ibrahim, Nur Yudha
Al-Adl : Jurnal Hukum Vol 17, No 1 (2025)
Publisher : Fakultas Hukum, Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-adl.v17i1.16861

Social commerce is doing product business through social media. The latest example is the Indonesian TikTok shop with an affiliate system. In this system, partners promote products without having product inventory. They only provide information in the form of photos, videos, and purchase links. This system allows partners to earn money just by promoting other people's products, without requiring a lot of business costs. However, there is also a downside, namely that if consumers ask for more information, affiliates often cannot answer because they do not have full control over the products being sold. This is considered to violate the legal provisions of buying and selling in Islamic economics because the product information provided may not be clear. This type of research is normative legal research and a comparative approach. This research was carried out by investigating library materials, such as business law in Indonesia and MUI fatwa regulations. The results of this research indicate that according to Indonesian positive law and Islamic economics, the use of an affiliate system as a marketing tool is considered halal if it follows Islamic principles. However, differences were found in these two laws, namely that the method of giving punishment to users who violate the law is very clearly regulated by positive law, whereas because this is a contemporary case there is no clarity in Islamic economic law.

AFFILIATES IN THE ERA OF SOCIAL COMMERCE: A COMPARATIVE REVIEW OF INDONESIAN LAW AND ISLAMIC ECONOMIC LAW Mansyuroh, Firqah Annajiyah; Ibrahim, Nur Yudha
Al-Adl : Jurnal Hukum Vol 17, No 1 (2025)
Publisher : Fakultas Hukum, Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-adl.v17i1.16861

Social commerce is doing product business through social media. The latest example is the Indonesian TikTok shop with an affiliate system. In this system, partners promote products without having product inventory. They only provide information in the form of photos, videos, and purchase links. This system allows partners to earn money just by promoting other people's products, without requiring a lot of business costs. However, there is also a downside, namely that if consumers ask for more information, affiliates often cannot answer because they do not have full control over the products being sold. This is considered to violate the legal provisions of buying and selling in Islamic economics because the product information provided may not be clear. This type of research is normative legal research and a comparative approach. This research was carried out by investigating library materials, such as business law in Indonesia and MUI fatwa regulations. The results of this research indicate that according to Indonesian positive law and Islamic economics, the use of an affiliate system as a marketing tool is considered halal if it follows Islamic principles. However, differences were found in these two laws, namely that the method of giving punishment to users who violate the law is very clearly regulated by positive law, whereas because this is a contemporary case there is no clarity in Islamic economic law.

Title

Found 6 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search