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All Journal jurnal niara AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat al-Afkar, Journal For Islamic Studies Al-Muamalat : Jurnal Ekonomi Syariah Velocity: Journal of Sharia Finance and Banking International Journal of Law and Society Journal of Islamic economics Perspectives (JIEP) IECON: International Economics and Business Conference Jurnal of Islamic Economic Studies
Isman
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of Zakat and Tax Compliance and its Implications for Indonesia’s Fiscal Policy Fatihah Zakiya Aqmal; Isman; Lukmanul Hakim
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/78s1xh95

Abstract

This study aims to analyze the gap between zakat and tax compliance levels in Indonesia’s fiscal policy context in 2021-2024. Based on the latest data, the tax compliance ratio reached 88% in 2023, while the zakat compliance ratio was only 21.7%, indicating a significant gap between the two public financial instruments that should complement each other in the economic system of a Muslim-majority country. This gap indicates a clash between the ideality of applying Islamic economic principles in fiscal policy and the reality of implementation in society and fiscal institutions. The main problem to be answered is: Is there a significant influence between tax compliance and zakat compliance in Indonesia? How have Islamic economic principles been used as a normative and operational framework in tax policy and zakat management to achieve the goals of social justice and economic sustainability? This research is exploratory and analytical (need to do) with a mixed methods approach. Quantitative data measures the compliance ratio and its correlation, while qualitative data examines policies, institutional systems, and public perceptions through literature studies. This research concludes the root of compliance inequality and provides integrative policy recommendations to optimize the role of zakat in the national fiscal system. The benefit of this research is that it will strengthen Indonesia’s fiscal policy to align with Islamic economic values by increasing the contribution of zakat to equitable and sustainable development.
Sharia Arbitration and Business Dispute Resolution under Law No. 30 of 1999 Hamidah, Al Milla; Isman; Hakim, Lukmanul
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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Abstract

This study examines the consistency of legal norms governing Islamic arbitration institutions in Indonesia, focusing on the National Sharia Arbitration Board (BASYARNAS) within the framework of Law No. 30 of 1999 on Arbitration and Alternative Dispute Resolution. It aims to evaluate the extent to which BASYARNAS aligns with national legal principles and international standards in resolving business disputes. Using a normative juridical method and qualitative analysis of primary and secondary legal materials. The study identifies a significant gap between regulatory norms and practical implementation. This inconsistency undermines BASYARNAS’s effectiveness, particularly in resolving investment-related disputes from the perspective of foreign investors. The findings reveal weak integration of Islamic arbitration mechanisms into Indonesia’s broader legal system. Moreover, limited international recognition and misalignment with global procedural standards reduce investor confidence. The study concludes that regulatory harmonization, institutional reform, and enhanced global acknowledgment are necessary to strengthen BASYARNAS as a credible and competitive dispute resolution forum in the international investment arena.
Geographical Indications and Maqāṣid al-Sharī‘ah: Realizing Intellectual Property as an Instrument of Economic Justice Saputro, Triyono Adi; Isman; Setiawati, Diana; Alam, Azhar; Febriandika, Nur Rizqi
Al-Muamalat: Jurnal Ekonomi Syariah Vol. 12 No. 2 (2025): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v12i2.51236

Abstract

Intellectual Property (IP) protection in Indonesia remains primarily oriented toward individual and capitalist interests, thereby failing to reflect the values of distributive justice fully. This research aims to analyze Geographical Indications (GIs) as an instrument of economic justice from the perspective of Maqāṣid al-Sharī‘ah. The study employs a normative legal research method, utilizing both conceptual and legislative approaches. Data were gathered through a literature review of primary, secondary, and tertiary legal sources, which were then analyzed qualitatively to examine the relationship between the principles of positive law and the values of Maqāṣid al-Sharī‘ah. The findings indicate that the principles of Maqāṣid al-Sharī‘ah, such as hifz al-mal (protection of property), hifz al-nafs (protection of life), and hifz al-'aql (protection of intellect), provide a strong philosophical foundation for the reconstruction of a just and inclusive IP system. GIs' protection not only provides legal recognition of product origins but also serves as an instrument for the economic empowerment of local communities and the equitable distribution of financial benefits. Incorporating Sharia values into IP policies can broaden the moral, social, and ecological dimensions of a sustainable creative economy. This research recommends reformulating national IP policies by incorporating the principles of Maqāṣid al-Sharī‘ah, strengthening the role of producer communities in GIs governance, and fostering quadruple-helix collaboration among government, academia, industry, and communities. In this way, GIs can serve as an instrument of economic justice and contribute to achieving sustainable development goals.
Sosialisasi Instrumen Audit Syariah untuk Penguatan Aspek Fikih Zakat di LAZISMU Jawa Tengah Hakim, Lukmanul.; Athief, Fauzul Hanif Noor; Isman; Miswanto, Agus; Zakiy, Faris Shalahuddin; Anshori, Muhammad Amir; Ramadhan, Dwi Swasana; Ilham Rosyadi, Jundi Faaiq; Faizah, Annisa Nur; Nafis, Zulhaznizam
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 4 (2025): November
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v9i4.28322

Abstract

Kegiatan pengabdian masyarakat ini berfokus pada pengembangan dan sosialisasi instrumen audit syariah untuk memperkuat kepatuhan fikih zakat di Lembaga Amil Zakat, Infak, dan Sedekah Muhammadiyah (LAZISMU) Jawa Tengah. Latar belakang kegiatan ini adalah pentingnya akuntabilitas syariah dalam pengelolaan zakat serta belum adanya instrumen internal yang spesifik untuk tujuan tersebut di LAZISMU. Metode yang digunakan adalah Participatory Action Research (PAR), yang melibatkan kolaborasi aktif dengan mitra melalui lokakarya dan Focus Group Discussion (FGD) bersama para pengelola LAZISMU. Hasil utama dari pengabdian ini adalah terciptanya pemahaman yang komprehensif terhadap instrument audit syariah. Instrumen ini dirancang untuk mengevaluasi empat kriteria utama: manajerial kelembagaan, pengumpulan dana zakat, pendistribusian dan pendayagunaan, serta aspek kepatuhan syariah secara keseluruhan. Sosialisasi instrumen ini, yang diintegrasikan dalam Rapat Koordinasi Wilayah LAZISMU Jawa Tengah, menunjukkan efektivitas yang signifikan dalam meningkatkan pemahaman amil. Hal ini terbukti dari peningkatan skor post-test rata-rata peserta dari 69,7 menjadi 97,4, menandakan lonjakan pemahaman yang drastis. Simpulan dari kegiatan ini adalah kontribusi nyata dalam meningkatkan tata kelola zakat yang akuntabel dan sesuai syariah di lingkungan LAZISMU Jawa Tengah, serta berpotensi menjadi model bagi organisasi pengelola zakat lainnya.
Co-Authors Abdul Wakhid Afief El Ashfahany Agus Miswanto Akbar Nasution Andri Nirwana AN Ashim Azhar Alam Budi Badrul Zaman Bukhori Diana Setiawati Elbanna, Mariam Faizah, Annisa Nur Faris Shalahuddin Zakiy, Faris Shalahuddin Fatihah Zakiya Aqmal Fauzul Hanif Noor Athief Fazlur Rahman Rosyadi Feri Septianto Hakim, Lukmanul. Hamidah, Al Milla Ibrahim, Siti Nawal Ilham Rosyadi, Jundi Faaiq Imron Rosyadi Imron Rosyadi Imtah Salsabila Pratiwi Lukman Al Azhar Lukmanul Hakim Lukmanul Hakim M. Khaeruddin Hamsin Muhammad Amir Anshori Muthoifin Nafis, Zulhaznizam Nimas Ayu Sholehah Nisa', Eka Lutfia Khoirun Nur Jannah Nur Rizqi Febriandika Ramadhan, Dwi Swasana Ridwan Ridwan Febriyanto Risdayani Saputro, Triyono Adi Shaina Safa Reswara Shuhaib Yasir Abdullah Zainal Arif