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Konsep Asnaf Penerima Zakat Menurut Pemikiran Yusuf Al-Qardawi dan Wahbah Al-Zuhayli: Sebuah Analisis Komparasi Intan Sherly Monica; Atik Abidah
Jurnal Antologi Hukum Vol. 1 No. 1 (2021)
Publisher : Fakultas Syariah Institut Agama Islam Negeri Ponorogo

Abstract: This article discusses the Asnaf zakat according to contemporary scholars, namely Yusuf Al-Qardawi and Wahbah Al-Zuhayli. This work aims to explain the similarities and differences in the thoughts of the two figures regarding asnaf zakat. The method used is library research by examining the books of the two figures, namely Fiqhuz Zakat and Islamic Fiqh wa Adilatuhu. It can be concluded that the thoughts of Yusuf Al-Qardawi and Wahbah Al Zuhayli on the eight groups of zakat recipients are not much different. It's just that there is a slight difference that is most significant in the fi sabilillah group where Yusuf Al Qardawi argues that this group is extended to the meaning of fighting in the way of Allah such as charity for the public interest, this is in accordance with the opinion of some scholars who expand the meaning of fi sabilillah. Meanwhile, according to Wahbah Al-Zuhayli the meaning of fi sabilillah is soldiers who fight but are not paid by the state, this is in accordance with Q.S ash-Shaff: 4. And from their opinion, Yu>suf Al Qard{awi's thoughts are the most relevant to the condition of the Indonesian state. The istinbath method used by the two figures is dominant in ijma'. And what influenced his thinking the most was the role of the teacher and the social conditions of the two figures.

PERAN RELIGIUSITAS DALAM PENGELOLAAN KANTOR AKUNTAN PUBLIK PADA MASA PANDEMI COVID-19 Erfan Muhammad; Atik Abidah
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 7 No. 01 (2022): JESPB Edisi April 2022
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v7i01.309

The emergence of covid-19 as a non-natural disaster has an impact on the management of the Public Accounting Firm. There are problems in managing a Public Accounting Firm during the pandemic, including; limitations in carrying out audit procedures, the labor load remains high, and revenue declines because many companies are making losses. Religiosity can play a role in this problem, where with religiosity you can see things not only from the material side, but also look at life more broadly. This research was conducted using unstructured interviews with the head of a public accounting firm who are considered to have high religiosity. The results of the study indicate that religiosity has a role in the management of Public Accounting Firms during the pandemic, both in managing employees and in audit quality.

Eksistensi Fatwa No.21/DSN-MUI/X/2001 Pada Asuransi Jiwa Syariah di PT. Prudential Life Assurance Cabang Ponorogo Pertiwi, Linda; Abidah, Atik
Invest Journal of Sharia & Economic Law Vol. 1 No. 1 (2021): INVEST - Vol. 1 No. 1 (2021)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/invest.v1i1.2567

This article aims to review the implementation of Fatwa No. 21 / DSN-MUI / X / 2001 concerning General Guidelines for Sharia Insurance in Insurance Institutions. Sharia life insurance is a type of life insurance whose application is based on the provisions of Islam. PT. Prudential Life Assurance is a sharia life insurance company. In carrying out its activities to develop customer funds, PT. Prudential Life Assurance invests. In practice, the investment and insurance percentage determination is carried out unilaterally by the agent. Determining the percentage of this investment will affect customers' cash value claims that do not match the illustration. More specifically, in this connection, the author will analyze two aspects. First, the analysis of Fatwa No.21 / DSN-MUI / X / 2001 regarding the General Guidelines for Islamic Insurance on the implementation of the investment system at PT. Prudential Life Assurance Ponorogo Branch? Second, the analysis of Fatwa No.21 / DSN-MUI / X / 2001 regarding the General Guidelines for Islamic Insurance on the payment of cash value claims for customers at PT. Prudential Life Assurance Ponorogo Branch? The author's type of research is field research using qualitative methods, while the data collection techniques used are interviews and documentation. The analysis used uses the deductive method, namely a discussion that begins with presenting arguments, theories or provisions that are general and then put forward a specific fact. From this research, it can be concluded that the implementation of the investment system at PT. Prudential Life Assurance at the Ponorogo branch is only limited to administration. Where the agent determines the percentage of insurance and investment unilaterally to get a hefty fee, this is not following the DSN fatwa No.21 / DSN-MUI / X / 2001, which reads "investment must be made under sharia." Meanwhile, regarding the payment of cash value claims from customers that do not match the illustration, it follows the DSN fatwa No.21 / DSN-MUI / X / 2001, which reads "different claims in the amount according to the premium paid."

Eksistensi Fatwa No.21/DSN-MUI/X/2001 Pada Asuransi Jiwa Syariah di PT. Prudential Life Assurance Cabang Ponorogo Pertiwi, Linda; Abidah, Atik
Invest Journal of Sharia & Economic Law Vol. 1 No. 1 (2021)
Publisher : Institut Agama Islam Negeri Ponorogo

This article aims to review the implementation of Fatwa No. 21 / DSN-MUI / X / 2001 concerning General Guidelines for Sharia Insurance in Insurance Institutions. Sharia life insurance is a type of life insurance whose application is based on the provisions of Islam. PT. Prudential Life Assurance is a sharia life insurance company. In carrying out its activities to develop customer funds, PT. Prudential Life Assurance invests. In practice, the investment and insurance percentage determination is carried out unilaterally by the agent. Determining the percentage of this investment will affect customers' cash value claims that do not match the illustration. More specifically, in this connection, the author will analyze two aspects. First, the analysis of Fatwa No.21 / DSN-MUI / X / 2001 regarding the General Guidelines for Islamic Insurance on the implementation of the investment system at PT. Prudential Life Assurance Ponorogo Branch? Second, the analysis of Fatwa No.21 / DSN-MUI / X / 2001 regarding the General Guidelines for Islamic Insurance on the payment of cash value claims for customers at PT. Prudential Life Assurance Ponorogo Branch? The author's type of research is field research using qualitative methods, while the data collection techniques used are interviews and documentation. The analysis used uses the deductive method, namely a discussion that begins with presenting arguments, theories or provisions that are general and then put forward a specific fact. From this research, it can be concluded that the implementation of the investment system at PT. Prudential Life Assurance at the Ponorogo branch is only limited to administration. Where the agent determines the percentage of insurance and investment unilaterally to get a hefty fee, this is not following the DSN fatwa No.21 / DSN-MUI / X / 2001, which reads "investment must be made under sharia." Meanwhile, regarding the payment of cash value claims from customers that do not match the illustration, it follows the DSN fatwa No.21 / DSN-MUI / X / 2001, which reads "different claims in the amount according to the premium paid."

Al-Qu’ran dan Islamic Entrepreneur: Abdurrahman Bin Auf Abidah, Atik; Muhammad, Erfan; Bakri, Masykuri
El-Barka Journal of Islamic Economics and Business Vol. 5 No. 1 (2022)
Publisher : El-Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v5i1.3881

The purpose of this article is to analyze the behavior of the Islamic entrepreneur Abdurrahman ibn Auf based on the teaching of the Quran. Abdurrahman ibn Auf was an entrepeneur and a businessman who lived in the time of the Prophet. The clear-cut definition of entrepreneur term has not been found until now, so research on entrepreneurship remains relevant. The backbone of this study is the Quran, as it provides a deeper understanding based on what is contained in the Quran. Therefore, this article attempts to answer how is Abdurrahman ibn Auf’s manner in Islamic entrepreneur based on the study of the Quran? This research has to be done taking into account the fact that the current development of large corporations requires business research directly from the Quran for reference and facts about Islamic figures. This study uses library research methods and examines relevant scholarly articles as data sources. The results of this study contain a few basic verses about entrepreneurship. This verse is related to the attitude of business participants when conducting business. Finally, the concept of Islamic entrepreneur will be very suitable for application as it contains two meanings, Hablumminannas and Hablumminallah, as the attitude of Abdurrahman ibn Auf, who always adheres to the values in the verses of the QuranKarya tulis ini bertujuan untuk menganalisa perilaku Islamic Entrepeneur Abdurrahman bin Auf dalam kajian al-Qur’an. Abdurrahman bin Auf merupakan seorang entrepreneur yang hidup pada zaman Rasulullah. Pemaknaan entrepeneur hingga detik ini belum menemukan istilah yang paling spesifik, sehingga kajian tentang entrepeneur masih relevan untuk dilakukan. Sandaran utama kajian ini adalah terhadap al-Qur’an, karena untuk memberikan pengertian yang jauh dan mendalam sesuai dengan apa yang terkadung di dalam al-Qur’an. Maka karya tulis ini berusaha menjawab pertanyaan bagaimana perilaku Islamic Entrepeneur Abdurrahman bin Auf dalam kajian al-Qur’an? Penelitian ini perlu dilakukan mengingat saat ini perkembangan usaha yang semakin besar akan membutuhkan kajian entrepeneur yang secara langsung diambil dari al-Qur’an sebagai rujukan serta spesifikasi terhadap seorang tokoh Islam. Penelitian ini menggunakan metode library research dan menelaah artikel ilmiah yang relevan sebagai sumber data. Hasil penelitian ini terdapat beberapa ayat dasar dalam berwirausaha. Ayat tersebut berkorelasi dengan sikap para pelaku usaha dalam menjalankan aktivitas usahanya. Pada akhirnya konsep wirausaha berbasis Islam akan sangat tepat untuk diterapkan, karena mengandung dua implikasi yakni hambumminannas dan hablumminallah, sebagaimana sikap Abdurrahman bin Auf yang senantiasa berpegang teguh terhadap nilai dalam ayat Al-Qur’an.

The Applicability of Cash Waqf Linked Sukuk (CWLS) Through the Tafriqus Sufqah Al-Khatib Al-Sharbini Theory: An Approach to Sharia Compliance and Financial Innovation Abidah, Atik; Asnawi, Nur; Suprayitno, Eko; Zuhriah, Erfaniah
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol. 9 No. 2 (2025): 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/baspd111

This research article delves into the examination of Cash Waqf Linked Sukuk (CWLS) within the framework of Islamic jurisprudence, particularly through the lens of Al-Khatib Al-Sharbini's Tafriqus Sufqah theory. Utilizing the guidance provided by the Fatwa DSN-MUI No. 131/DSN-MUI/X/2019, this study aims to scrutinize the Shariah compliance of CWLS, a contemporary Islamic financial instrument that amalgamates the concept of waqf (Islamic endowment) with sukuk (Islamic bonds), to foster economic and social development projects. The primary objective is to understand how CWLS adheres to Shariah principles by dissecting its structure and operations into separate contracts or agreements, in alignment with Tafriqus Sufqah theory, which advocates for clarity and segregation in financial dealings to avoid ambiguity (gharar), gambling (maysir), and interest (riba). Through qualitative analysis of the fatwa and relevant Islamic financial literature, the study explores the theoretical underpinnings of CWLS, evaluates its compliance with Islamic law, and assesses its innovative approach to integrating charitable giving with financial investments. The findings aim to contribute to the Islamic finance literature by offering insights on the application of Tafriqus Sufqah theory to modern financial instruments like CWLS, highlighting its potential for ethical investment and the challenges of ensuring Shariah compliance. This analysis not only enriches the understanding of Islamic financial products but also provides a model for developing future Shariah-compliant instruments that can meet the needs of contemporary Muslim societies.

Pemahaman dan Respon Santri Persantren Terhadap Perbankan Syariah di Ponorogo Atik Abidah
Justicia Islamica Vol 10 No 1 (2013)
Publisher : Faculty of Sharia UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/justicia.v10i1.144

In 1991, the public was introduced to the establishment of shari'ah banking in conducting financial transactions. Given that the majority of Indonesia's population is Muslim, the establishment of this shariah bank has an impact on the choice of the Muslim community, which seems to be mostly still doing business in conventional banks. This is also evident in the santri community of boarding schools in Ponorogo, which still use conventional bank services. Therefore, it is interesting to see how the santri respond to this phenomenon.The method used is a questionnaire method to the students to determine theThe method used is the questionnaire method to the santri to find out the response of the Ponorogoro santri to sharia banking.The results of this study indicate that their response to the majority of sharia banks is positive. The results of this study indicate that their response to sharia banks is mostly positive. They argue that saving in sharia banks is safe and in accordance with sharia, but some of them still use conventional bank services due to lack of information and facilities provided by sharia banks.

Diskursus Interpretasi Linguistik: Ragam Kejelasan dan Kesamaran Makna dalam Ushul Fiqh Atik Abidah
Justicia Islamica Vol 4 No 1 (2007)
Publisher : Faculty of Sharia UIN Kiai Ageng Muhammad Besari Ponorogo

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

This study aims to analyze the variety of clarity and ambiguity of meaning in ushul fiqh through a linguistic interpretation approach. The main focus of this study is how linguistic concepts influence the understanding of Islamic legal texts and how variations in meaning can have an impact on the formulation of law. The method used in this study is library research with a descriptive-analytical approach. The main sources of this research are classical and contemporary ushul fiqh literature that discuss linguistic aspects in legal interpretation. The results of the study show that the clarity and ambiguity of meaning in Islamic legal texts are caused by lexical, syntactic, and pragmatic context factors. Proper understanding of the linguistic aspects in ushul fiqh can reduce misunderstandings and provide flexibility in legal ijtihad. This study contributes to the discourse of Islamic legal interpretation by highlighting the importance of a linguistic approach in understanding sharia texts.

Eksistensi dan Praktik Bayt Al Mal Wa Al Tamwil (BMT) dan Badan Amil Zakat (BAZ) di Indonesia Atik Abidah
Justicia Islamica Vol 7 No 1 (2010)
Publisher : Faculty of Sharia UIN Kiai Ageng Muhammad Besari Ponorogo

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

Artikel ini mengeksplorasi eksistensi dan praktik Bayt Al Mal Wa Al Tamwil (BMT) serta Badan Amil Zakat (BAZ) di Indonesia. BMT berfungsi sebagai lembaga keuangan yang mendukung pengembangan ekonomi syariah dengan menyediakan pembiayaan yang sesuai dengan prinsip Islam, sedangkan BAZ berperan dalam pengelolaan zakat untuk meningkatkan kesejahteraan masyarakat. Melalui pendekatan kualitatif, penelitian ini menganalisis kontribusi kedua lembaga dalam pengentasan kemiskinan dan pemberdayaan sosial. Temuan menunjukkan bahwa sinergi antara BMT dan BAZ dapat meningkatkan efektivitas pengelolaan sumber daya dan memberikan dampak positif bagi masyarakat. Manfaat dari penelitian ini meliputi pemahaman yang lebih baik tentang peran penting BMT dan BAZ dalam ekonomi syariah dan dampaknya terhadap kesejahteraan sosial. Tujuan utama artikel ini adalah untuk mengidentifikasi praktik terbaik yang diterapkan oleh kedua lembaga serta memberikan rekomendasi untuk meningkatkan kolaborasi mereka dalam mencapai tujuan sosial dan ekonomi.

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