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All Journal Ta'dibuna: Jurnal Pendidikan Islam BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam Journal of Fisheries and Marine Applied Science
Herman, Sulkifli
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Education Engineering Environmental Science

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Tinjauan Hukum Islam terhadap Pembayaran Zakat Profesi dengan Sistem Payroll (Studi Kasus pada PT. PLN Persero, Unit Induk Wilayah Sulselbar) Herman, Sulkifli; bin Anshor, Saifullah; Akhmad Hanafi Dain Yunta; Siti Munawira S
BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam Vol 1 No 4 (2020): BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M), Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/bustanul.v1i4.286

Abstract

Zakat on the profession is a new term that has never been conveyed by previous scholars. This concept of zakat was invented by a contemporary scholar, namely Yūsuf al-Qarḍāwī in his book of zakat. The purpose of this study was to determine the view of Islamic law on the payment of zakat of a profession with the payroll system and the payment mechanism of zakat of a profession with the payroll system at PT. PLN (Persero) Regional Main Unit SULSELBAR. The method used in this research was a qualitative method with a normative juridical approach. The results showed that the professional zakat expenditure mechanism with the payroll system at PT. PLN (Persero) Regional Unit SULSELBAR has not met the criteria for zakat of profession that must be paid since it is not required to reach the nisab and does not pass a year (haul), although, with this payroll system, zakat payment becomes more regular, easy, and effective.
Pemaksaan Zakat oleh Pemerintah dalam Perspektif Hukum Islam dan Penerapannya di Indonesia Aqbar, Khaerul; Herman, Sulkifli; Asri
BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam Vol 2 No 1 (2021): BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M), Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/bustanul.v2i1.325

Abstract

This study aims to examine how the application of zakat at the time of the Prophet. and khulafaurasyidin as well as examining how the zakat enforcement system in Indonesia and its application from the perspective of Islamic law. In this study, the authors use a type of library research (library research) whose data sources are obtained from written sources, including books, laws, fiqh books, journals, the internet, and other scientific papers related to the object under study, by using Sharia normative theological approach, juridical approach, and sociological approach. The research results found by researchers are as follows; First, zakat is one of the pillars in supporting the economy of Muslims to overcome economic, social, educational, and health disparities in the country of Indonesia. second; The imposition of zakat in Indonesia can be done by revising the contents of law number 23 of 2011, which is to reduce tax for muzakki on zakat that has been fulfilled. third; the government can impose zakat on the Indonesian Muslim community as long as it can manage zakat by the Sharia without any element of cheating in it. fourth; zakat can be enforced in Indonesia if it can strengthen the role of BAZNAS, LAZ, and BAZ nationally by Article 23 of 2011 Law. Fifth; the imposition and management of zakat at the time of the Prophet and khulafaurrasyidin is something that should be emulated because history has proven its success in managing zakat. sixth; muzakki may distribute their zakat directly to mustahik without going through institutions either from the government or institutions under the protection of the government. seventh; according to the perspective of the Islamic law that every leader who manages the affairs of the Muslims is obliged to take care of his affairs by the provisions of the Shari'a. Eighth; in surah al-Taubah / 9 verse 103 the leaders have been instructed to take zakat from Muslims by applicable regulations.
Analysis of Water Conservation Management and Plumbing Systems at the Stiba Makassar Campus Ariesman, Ariesman; Musriwan, Musriwan; Herman, Sulkifli; Rosmita, Rosmita; Juniar, Juniar
Journal of Fisheries and Marine Applied Science Vol 2 No 2 (2024): JUNE
Publisher : PAKIS JOURNAL INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/jfmas.v2i2.414

Abstract

This research aims to analyze the level of water conservation and the condition of the plumbing system and provide recommendations for increasing water conservation and improving the plumbing system on the STIBA Makassar campus. The research method uses qualitative and quantitative approaches. The results of the research show that the STIBA Makassar campus has demonstrated its commitment to water conservation management through the efforts made which have resulted in several water management efficiencies. From the data that has been obtained, it can be seen that several steps have been taken to managing water well, such as using Waste Water Treatment Plants (IPAL), managing kitchen waste water, maintaining open green land and tree planting movements. The additional use of biopores in front of the Anas bin Malik Mosque also shows awareness of the importance of managing waste water or rain effectively. Meanwhile, the plumbing system shows that the efficiency of the plumbing system that has been implemented in accordance with the SNI 8153:2015 standard shows good steps in maintaining the quality of the plumbing system on campus. It was found that there were 8 elements that had not been fully implemented, such as Backflow Preventing Devices, Traps Under Buildings, Position of Standpipes, and others. Research recommendations include strengthening sustainable awareness education about the importance of water conservation, carrying out management efforts through reusing water that has been used, such as seeping it back into the soil through infiltration wells or building reservoirs. Utilization of rainwater during the rainy season is by filling distribution reservoirs to save on pump electricity usage, while plumbing systems that have not yet been implemented can be implemented in stages and carry out routine maintenance and upkeep, as well as in the procurement of new buildings, you need to pay attention to the plumbing system according to standards.
Analisis kebijakan biaya pendidikan dalam upaya peningkatan pendapatan STIBA Makassar Iskandar; Jannah, Saadal; Putri, Sri Ujiana; Musriwan; Herman, Sulkifli
TA`DIBUNA Vol 13 No 3 (2024)
Publisher : LPPM Universitas Ibn Khaldun, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/tadibuna.v13i3.16874

Abstract

STIBA Makassar faces challenges in covering all operational costs, which include education, research, and community service. This research aims to analyze education fee policies that can increase institutional income. Using a descriptive quantitative approach, this research identified two methods of charging educational costs for new students: the full costing method of IDR. 36,870,000, and the variable costing method is IDR. 31,370,000. Apart from that, additional fees for registration fees and tuition fees are considered reasonable to support improving the quality of education. As an additional step to increase institutional income, this research proposes opening non-regular classes, online classes, and study programs with Indonesian as the language of instruction, especially in Islamic Economics and Business and Da'wah Management. Thus, these findings provide insight for STIBA Makassar in establishing a more effective education cost policy, which aims to increase income and maintain and improve the quality of education offered.   Abstrak STIBA Makassar menghadapi tantangan dalam menutupi seluruh biaya operasional yang mencakup pendidikan, penelitian, dan pengabdian kepada masyarakat. Penelitian ini bertujuan untuk menganalisis kebijakan biaya pendidikan yang dapat meningkatkan pendapatan institusi. Menggunakan pendekatan kuantitatif deskriptif, penelitian ini mengidentifikasi dua metode pembebanan biaya pendidikan bagi mahasiswa baru, yaitu metode full costing sebesar Rp. 36.870.000 dan metode variable costing sebesar Rp. 31.370.000. Selain itu, penambahan biaya pada uang pangkal dan SPP dianggap wajar untuk mendukung peningkatan kualitas pendidikan. Sebagai langkah tambahan untuk meningkatkan pendapatan institusi, penelitian ini mengusulkan pembukaan kelas non-reguler, kelas online, dan program studi dengan Bahasa Indonesia sebagai bahasa pengantar, terutama dalam bidang Ekonomi dan Bisnis Islam serta Manajemen Dakwah. Dengan demikian, temuan ini memberikan wawasan bagi STIBA Makassar dalam menetapkan kebijakan biaya pendidikan yang lebih efektif, yang tidak hanya bertujuan untuk meningkatkan pendapatan tetapi juga untuk mempertahankan dan meningkatkan kualitas pendidikan yang ditawarkan.
Co-Authors Akhmad Hanafi Dain Yunta Ariesman M Asri bin Anshor, Saifullah ISKANDAR Juniar, Juniar Khaerul Aqbar Musriwan Musriwan, Musriwan Rosmita Rosmita, Rosmita Saadal Jannah Siti Munawira S Sri Ujiana Putri