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All Journal Ekonomi Bisnis JEJAK Hunafa: Jurnal Studia Islamika Al-Ulum EQUILIBRIUM Holistic Journal Of Management Research Islamic Ecomonics Journal I-ECONOMICS: A Research Journal on Islamic Economics EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam Ziswaf : Jurnal Zakat dan Wakaf Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah DERIVATIF Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Naturalistic : Jurnal Kajian dan Penelitian Pendidikan dan Pembelajaran Jurnal Akuntansi dan Pajak Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Profesi Medika: Jurnal Kedokteran dan Kesehatan IJBE (Integrated Journal of Business and Economics) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah al-Uqud : Journal of Islamic Economics Jurnal Ekonomi Islam Jurnal SOLMA Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jurnal Aplikasi Bisnis Banque Syar'i : Jurnal llmiah Perbankan Syariah JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Islaminomics: Journal of Islamic Economics, Business and Finance Gorontalo Management Research Jesya (Jurnal Ekonomi dan Ekonomi Syariah) IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Jurnal Al-Amwal Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Syarikat : Jurnal Rumpun Ekonomi Syariah FINANSIA : Jurnal Akuntansi dan Perbankan Syariah EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) JMB : Jurnal Manajemen dan Bisnis Jurnal Manajemen dan Bisnis Baja (JUMANIS BAJA) Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis Review of Islamic Economics and Finance RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL At-Tauzi: Jurnal Ekonomi Islam ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING JES (Jurnal Ekonomi Syariah Jurnal Dinamika Ekonomi Syariah Jurnal Pengabdian Masyarakat Asia JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Economics and Digital Business Review Community Empowerment Journal of Islamic Economics and Philanthropy Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) DEMAnD Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Jurnal Ilmiah Ekonomika EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Jurnal Manajemen dan Organisasi Review (MANOR) JIHBIZ :Global Journal of Islamic Banking and Finance. Bisnis Net : Jurnal Ekonomi dan Bisnis Forum Bisnis dan Kewirausahaan Indonesian Journal of Islamic Economics and Business An-Nisbah : Jurnal Perbankan Syariah Al-Iqtishod : Jurnal Ekonomi Syariah Jurnal Ekonomi dan Perbankan Syariah Econetica Berdikari : Jurnal Ekonomi dan Statistik Indonesia Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi juremi: jurnal riset ekonomi Journal of Law, Administration, and Social Science El Mudhorib Jurnal Kajian Ekonomi dan Perbankan Syariah Journal of Islamic Economics and Social Science (JIESS) Jurnal Neraca Peradaban Jurnal Bina Bangsa Ekonomika Indonesian Journal of Innovation Studies Share: Jurnal Ekonomi dan Keuangan Islam Mutanaqishah: Journal of Islamic Banking Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) At Taajir : Jurnal Ekonomi, Bisnis dan Keuangan Syariah Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah ProBisnis : Jurnal Manajemen EKSYA: Jurnal Ekonomi Syariah Jurnal Ekonomika dan Bisnis Islam Salam (Islamic Economics Journal) Az Zarqa': Jurnal Hukum Bisnis Islam JIEPS: Jurnal Ilmiah Ekonomi Islam dan Perbankan Syariah Fakultas Agama Islam Universitas Muhammadiyah Aceh Bussman Journal : Indonesian Journal of Business and Management Labatila: Jurnal Ilmu Ekonomi Islam Jurnal Manajemen Economic Reviews Journal Dinamika Islamic Economics and Finance Journal KREATIF: Jurnal Pengabdian Masyarakat Nusantara Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Mutanaqishah: Journal of Islamic Banking Jeksyah At-Tamwil: Journal of Islamic Economics and Finance Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Best Journal of Administration and Management Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Revenue : Jurnal Ekonomi Pembangunan dan Ekonomi Islam Indonesian Journal of Islamic Economics and Finance Likuid: Jurnal Ekonomi Industri Halal Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Jurnal Ilmiah Pendidikan dan Keislaman Jurnal Adijaya Multidisiplin Islamic Economics and Business Review (IESBIR) Kalianda Halok Gagas Jurnal Ekonomi Islam Jurnal PERKUSI: Pemasaran, Keuangan dan Sumber Daya Manusia Jurnal Pelita Manajemen Revenue: Lentera Bisnis Manajemen Indonesian Journal of Accounting and Business Jurnal Manajemen dan Bisnis (JMB) Jurnal Enterpreneur dan Bisnis (JEBI) Istithmar: Jurnal Studi Ekonomi Syariah Journal of Halal Research, Policy, and Industry SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Jurnal Akuntansi Syariah IIJSE Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Jurnal Media Akademik (JMA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam EKSYDA: Jurnal Studi Ekonomi Syariah Tazkiyya: Jurnal Keislaman, Kemasyarakatan dan Kebudayaan Jurnal Intelek Dan Cendikiawan Nusantara International Journal of Islamic Economics (IJIE) MAXIMAL Journal of Social Science and Multidisciplinary Analysis Jurnal Intelek Insan Cendikia Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) El-Arbah: Jurnal Ekonomi, Bisnis Dan Perbankan Syariah LA RIBA: Jurnal Perbankan Syariah Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Journal of Ekonomics, Finance, and Management Studies Jurnal Riset Multidisiplin Edukasi Jurnal Kajian Ekonomi dan Perbankan Syariah Ecoducation J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Journal of Sharia Economy and Islamic Tourism JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Bersama Ilmu Ekonomi Al-Muamalah: Jurnal Ekonomi Islam, Filantropi dan Perbankan Syariah Jurnal Actual Organization Of Economic ( Jago-e) Al-Infaq : Jurnal Ekonomi Islam Journal of Loomingulisus ja Innovatsioon Journal of Social Entrepreneurship and Creative Technology KREATIF: Jurnal Pengabdian Masyarakat Nusantara
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Efektivitas Sosialisasi Lapak Desa terhadap Pemasaran Online (E-Commerce) Berbasis Syariah Alfina Shafira; Muhammad Iqbal Fasa; Soeharto Soeharto; Rio Kartika Supriyatna; Dedi Junaedi
Reslaj : Religion Education Social Laa Roiba Journal Vol 3 No 3 (2021): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.078 KB) | DOI: 10.47467/reslaj.v3i3.376

Abstract

Socialization of activities is carried out by visiting the community or business owners directly and providing information related to this village website. Evaluation of activities, visiting the community and digging up information about community knowledge in conducting information and education must be continuously conveyed to the community, and supervision must also be carried out so that the community is educated and has the ability to operate technology. In fact, digital marketing launched by Tiyuh Pulung Kencana has a large commercial impact on business if it is implemented through various targeted assistance and socialization. In addition, essentially in Islam the muamalah system is based on permissibility/permissibility. However, the low willingness and understanding of the SME group in the use of information technology as a means to market their products is one of the obstacles faced when carrying out this socialization.
Analisis Akad Pembiayaan Murabahah di Bank Syariah Indonesia Cabang Pringsewu Sandi Irawan; Muhammad Iqbal Fasa; A. Kumedi Ja’far
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 2 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.662 KB) | DOI: 10.47467/reslaj.v4i2.693

Abstract

Islam as ad-din contains comprehensive and perfect teachings. Islam regulates all aspects of human life, not only aspects of worship, but also aspects of muamalah, especially sharia economics. The Islamic economic system has developed along with the advancement of science and technology. One form of embodiment of the Islamic economic system is the establishment of Islamic financial institutions in the form of banks and non-banks. The role and position of Islamic financial institutions is considered very important, especially in the development of a people's economic system. This is because the priority of Islamic financial institutions is more focused on forming stronger economic fundamentals.
Pengadaan Vaksin Covid-19 Triwulan I Tahun 2021 di Indonesia Persfektif Hukum Ekonomi Syariah Kuryani Saputra; A. Kumedi Jafar; Muhammad Iqbal   Fasa
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 2 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.919 KB) | DOI: 10.47467/reslaj.v4i2.698

Abstract

In the first quarter of 2021, Indonesia will purchase vaccines by importing COVID-19 vaccines from COVID-19 vaccine companies. Islamic Economic Law regulates the process of purchasing vaccines by importing Covid-19 vaccines, how transactions are completed, and aspects of the safety and halalness of Covid-19 vaccines. The purpose of this study was to determine the import contract of Indonesia's Covid-19 vaccine with halal guarantees and health aspects in accordance with sharia economic law. This research uses literature study method. The data analysis method used in this research is deductive analysis. The data collection method in this research is documentation. Sources of data used are primary and secondary data sources. The main data sources used in this study are COVID-19 vaccines, vaccine books, import and export of Islamic law and economics, Islamic law, trade law, and documents related to precedents contained in Islamic law. Sources of supporting data used in this research come from scientific studies, articles, and books that support the research topic. From the perspective of Islamic economic law, the purchase of the Covid-19 vaccine in Indonesia is included in the Salam sale and purchase contract. MUI has announced that the Covid-19 vaccine product is halal and multifaceted. In accordance with Presidential Regulation No. 99 regarding vaccine procurement and vaccination implementation in 2020, the current sales contract is in effect. For the Covid-19 pandemic, if there is a mandatory threat, the contract can be extended. Or cancel. The government guarantees the safety, type and quality of halal products as well as the effectiveness of the Covid-19 vaccine (namely the POM and MUI). The type of covid-19 vaccine with guaranteed halal products and an emergency use license is the type of vaccine from PT. Bio Farma (Persero), Sinovach Biontech Ltd, AstraZeneca.Keywords : vaccine procurement, covid-19 vaccine, salam contract
Legalitas dan Pandangan Majelis Ulama Indonesia terhadap Bitcoin sebagai Alat Transaksi Ardhi Barkah Apandi; Muhammad Iqbal Fasa; A.Kumedi Ja’far
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 2 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.501 KB) | DOI: 10.47467/reslaj.v4i2.702

Abstract

ABSTRAK Bitcoin adalah sistem pembayaran online dari uang elektronik peer-to-peer (P2P) yang dikirim langsung dari satu pihak ke pihak lain tanpa melalui lembaga keuangan. Di Indonesia Bitcoin tidak memiliki legalitas untuk dijadikan sebagai alat transaksi yang sah karena bertentangan dengan Undang-Undang nomor 7 tahun 2011 dan Peraturan Bank Indonesia nomor 17 tahun 2015 serta kepemilikan Bitcoin hanya dianggap sah apabila Bitcoin dijadikan sebagai asset kripto dalam bursa berjangka komoditi. Konsep Bitcoin menurut ulama Indonesia haram karena mengandung gharar dan dharar serta bertentangan dengan Undang-Undang. Gharar disebabkan karena penemu atau penciptanya tidak diketahui secara pasti, tidak adanya otoritas yang memastikan keabsahan transaksi, tidak memiliki nilai intrinsik, tidak memiliki validitas dalam sistem ekonomi, nilainya yang tidak stabil karena volatilitas yang tinggi, sulit untuk diawasi akibat ketidakjelasan pemiliki. Dharar disebabkan karena factor kemanan yang rentan akan peretasan, nilai yang fluktuatif sehingga harga bisa turun drastis dan merugikan pemilik, tidak adanya regulasi yang memberikan jaminan terlindung dari kerugian. ABSTRACT Bitcoin is an online payment system of peer-to-peer (P2P) electronic money sent directly from one party to another without going through a financial institution. Bitcoin does not have the legality to be used as a legal transaction tool because it is contrary to Undang-Undang nomor 7 of 2011 and Bank Indonesia Regulation number 17 of 2015 and Bitcoin ownership is only considered legal if Bitcoin is used as a crypto asset in the commodity futures exchange. The concept of Bitcoin according to Indonesian scholars is haram because it contains gharar and dharar and is against the law. Gharar is caused by the inventor or creator is not known with certainty, there is no authority to ensure the validity of transactions, has no intrinsic value, has no validity in the economic system, the value is unstable due to high volatility, difficult to announce due to the uncertainty of the owner. Dharar is caused by security factors that are vulnerable to hacking, fluctuating values ​​so that prices can drop drastically and harm the owner, there is no regulation that guarantees protection from losses.
Urgensi Lelang Dalam Penjualan Barang Gadai (Emas) pada Lembaga Keuangan Syariah Wawan Mulyawan; A. Khumedi Ja'far; Muhammad Iqbal Fasa
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 2 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.892 KB) | DOI: 10.47467/reslaj.v4i2.704

Abstract

Lembaga keuangan syariah di Indonesia dewasa ini telah berkembang cukup baik dan menawarkan berbagai macam produk yang memudahkan nasabah dalam melakukan transaksi keuangan yang sesuai dengan prinsip-prinsip syariah. Lembaga keuangan syariah saat ini (Pegadaian Syariah dan Bank Syariah Indonesia/BSI) menawarkan produk berupa gadai emas, yakni gadai dengan barang jaminan berupa emas, baik emas batangan (lantakan) maupun perhiasan emas. Dalam hal nasabah tidak mampu melunasi angsurannya, maka lembaga keuangan penyedia layanan gadai emas dapat menjual barang gadai (emas) tersebut setelah terlebih dahulu memberi kesempatan dan teguran kepada nasabah untuk melunasi angsurannya, namun mekanisme yang dilakukan oleh Pegadaian Syariah berbeda dengan BSI dalam hal penjualan barang gadai tersebut, dimana penulis dalam hal ini melakukan penelitian mengenai praktik penjualan barang gadai (emas) pada Pegadaian Syariah Subang dan BSI Cabang Subang. Dalam penulisan ini penulis menggunakan metode penelitian lapangan (field research) dan penelitian pustaka (library resecarch) untuk mengetahui sejauh mana urgensi lelang dalam hal penjualan barang gadai yang berupa emas pada lembaga keuangan syariah.
Analisis Penyelesaian Sengketa Ekonomi Syariah Secara Non Litigasi Ana Latifatuz Zahro; Muhammad Iqbal Fasa; A. Kumedi Ja’far
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 2 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.971 KB) | DOI: 10.47467/reslaj.v4i2.716

Abstract

The aims and objectives of the research are to find out the practice of resolving sharia economic disputes in a non-litigation manner and the application of sharia economic dispute auctions. In order to achieve the aims and objectives, this research uses a normative juridical research method with an approach that refers to the Qur'an, Al-Hadith, ijtihad, legal theory, legal principles and legislation. Sources of data are obtained from the Qur'an, Al-Hadith, books, laws and regulations, court decisions, and so on as long as they are interrelated. The practice of resolving sharia economic disputes in a non-litigation manner can be pursued by arbitration, namely through the Sharia Arbitration Board (“Basyarnas-MUI”) and by alternative dispute resolution methods, namely through Consultation, Negotiation, Mediation or Expert Assessment. This is related to arbitration through the Basyarnas-MUI for the procedures and procedures that have been regulated. Meanwhile, alternative dispute resolution by means of Consultation, Negotiation, Mediation or Expert Assessment has not been sufficiently regulated. Despite this, there is already a National Committee for Islamic Economics and Finance (KNEKS) whose function is to formulate and provide recommendations for solving problems in the Islamic economy and finance sector. In addition to that, there are also arbitration institutions and other alternative dispute resolution, but these institutions have not specifically regulated the non-litigation settlement of sharia economic disputes. The application of sharia economic dispute auctions can be carried out on material guarantees by means of parate execution, executive titles or underhand sales. However, against the auction mechanism, the debtor can still take legal action, namely the cancellation of the auction or resistance / objection to the auction. This of course, apart from being less effective, it does not provide as intended the purpose of the law and legal protection for interested parties.
Perlindungan modal dalam pembiayaan mudharabah di Indonesia Muhammad Iksan Purnomo; A Kumedi Ja’far; Muhammad Iqbal Fasa
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 2 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.518 KB) | DOI: 10.47467/reslaj.v4i2.723

Abstract

Abstrak In the DSN MUI fatwa number 07/DSN-MUI/IV/2000 it is stated that LKS as a provider of funds bears all losses resulting from mudharabah unless the mudharib (customer) commits an intentional mistake, is negligent, or violates the agreement. while capital as a property which is one of the Dharuriyat al khams that must be protected, it has not been mentioned how to protect it when a loss occurs. This research is a type of library research, where the author tries to collect data and information sourced from library data such as books, journals, books, and articles. The results of this study indicate that to show the mudharib has taken actions including at-ta'addi, at-taqshir, and/or mukhalafat ash-syuruth, or the mudarib violates the limits in the mudharabah muqayyadah. all provisions and agreements must be written clearly in the contract that binds both parties, when there is a violation of the contract, the shahib al mal or the owner of the capital can terminate or fire the party who violates the agreement in the mudharabah contract. Then the Mudharib is obliged to return the capital and profits to the owner of the capital which is the right of the owner of the capital in the mudharabah cooperation. Keywords: Financing, Mudharabah, Capital Protection ABSTRAK Dalam fatwa DSN MUI nomor 07/DSN-MUI/IV/2000 disebutkan bahwa LKS sebagai penyedia dana menanggung semua kerugian akibat dari mudharabah kecuali jika mudharib (nasabah) melakukan kesalahan yang disengaja, lalai, atau menyalahi perjanjian. sedangkan modal sebagai harta yang merupakan salah satu dari Dharuriyat al khams yang harus dijaga, belum disebutkan upaya perlindungannya ketika terjadi suatu kerugian..Penelitian ini merupakan jenis penelitian kepustakaan (library research), yaitu penulis mencoba mengumpulkan data dan informasi yang bersumber dari data-data kepustakaan seperti buku, jurnal, kitab, dan artikel. Hasil dari penelitian ini menunjukkan bahwa untuk menunjukkan mudharib telah rnelakukan tindakan yang termasuk at-ta'addi, at-taqshir, dan/atau mukhalafat asy-syuruth, atau mudharib melakukan pelanggaran terhadap batasan dalam mudhar ab ah muqayyadah. semua ketentuan dan perjanjian haruslah tertulis dengan jelas dalam akad yang mengikat kedua belah pihak, saat terjadi sebuah pelanggaran terhadap akad maka shahib al mal atau pemilik modal dapat memberhentikan atau memecat pihak yang melanggar kesepakatan dalam akad mudharabah. kemudian Mudharib wajib mengembalikan modal dan keuntungan kepada pemilik modal yang menjadi hak pemilik modal dalam kerjasama mudharabah. Kata kunci: Pembiayaan, Mudharabah, Perlindungan Modal,
Pandangan Hukum Islam terhadap Status Muflis (Debitur Pailit) sebagai Gharimin (Mustahik Zakat) Desi Ratnasari; Muhammad Iqbal Fasa; A. Kumedi Ja’far
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 2 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.929 KB) | DOI: 10.47467/reslaj.v4i3.807

Abstract

The development of sharia economy in Indonesia is increasing. Islamic economic development can be seen from the development of Islamic financial institutions and the Islamic financial instruments they offer, ranging from Islamic banks, Islamic capital markets, and Islamic insurance. With these developments, nowadays financing activities with sharia contracts are increasing and growing rapidly. However, only a few can pay it off. In other words, non-performing financing or bad loans at Islamic financial institutions often occur. Non-performing financing caused by the inability of the customer as a debtor to pay debts to a financial institution as a creditor resulted in the customer being bankrupted by the financial institution as a creditor. Bankruptcy is defined as the inability of the debtor or debtor (can be a person, legal entity, company) which is proven based on a court decision that the debtor has stopped paying his debts (unable to pay off debts) which results in general confiscation of his assets, so that the debtor is no longer entitled to manage his assets. . If it is associated with zakat, one of the ashnaf of zakat is gharimin or people who are in debt. Zakat institutions in Indonesia have not made bankrupt customers as gharimin who are entitled to receive zakat. The formulation of the problem in this paper is to find out the views of Islamic law on the status of bankrupt debtors as gharimin. The conclusion is that the status of a bankrupt debtor can be determined as a gharimin who is entitled to receive zakat. The use of debt in question can be for personal or public interest. The distribution pattern can use the qardh hasan pattern where the zakat given to the gharimin is not to be owned but to be returned again. The zakat funds are not only used to pay off debts, they can also be used as initial capital for bankrupt debtors to restart their business. Keywords: bankrupt debtor, gharimin, zakat mustahik.
Hubungan Alokasi Dana Amil dan Efektivitas Pengelolaan Zakat Dalam Perspektif Hukum Ekonomi Syariah pada Baznas Kota Bandar Lampung Indah Harum Rezeki; Nasruddin Nasruddin; Muhammad Iqbal Fasa; A. Kumedi Ja’far
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 3 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.687 KB) | DOI: 10.47467/reslaj.v4i3.817

Abstract

Zakat is an act of worship contained in the pillars of Islam. In the pillars of Islam, tithing is in the third place after prayer. The management of zakat funds aims to increase the usability and efficiency of zakat which has an impact on the realization of justice, community welfare and poverty alleviation in the vicinity. The Amil Fund Allocation in Bandar Lampung City has increased from 2018-2020. In managing the allocation of amil funds, the greater the zakat collection, the greater the allocation of amil rights funds. The research conducted by the author is (Field Research), direct research is carried out in the field using respondent data. Zakat assets funds that occur in BAZNAS Bandar Lampung city have not been maximized for amil rights, because the collection that occurs at BAZNAS Bandar City funds infaq shodaqah is greater than zakat assets. Therefore, to fulfill amil rights, BAZNAS Bandar Lampung City uses infaq shodaqah funds to fulfill amil rights. Keywords: Amil Fund, Zakat Management, Sharia Economic Law
KEBIJAKAN PAJAK DALAM MEMBANTU PEREKONOMIAN PADA MASA RESESI EKONOMI BERDASARKAN PERSPEKTIF ISLAM novita sari; Muhammad Iqbal Fasa; Suharto Suharto
Holistic Journal of Management Research Vol 6 No 2 (2021): Volume 6 No 2 (2021 ) Holistic Journal of Management Research
Publisher : Fakultas Ekonomi Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (780.713 KB) | DOI: 10.33019/hjmr.v6i2.2728

Abstract

The economic recession is marked by a weak global economy, which can affect the economy simultaneously resulting in all company profits, employment, and investment will decrease as well as state income in the field of taxation, the government continues to issue policies due to this impact. Tax policy made to provide tax relief. The study used qualitative methods, with a descriptive approach obtained with secondary data. Regarding tax relief in an Islamic perspective, it is known as Rukhsah which aims to be able to help the community in reorganizing its economy. The benefit is that the community's economy will improve and can make state income from the tax sector stable. Keywords: Economic recession, taxes, tax deductions, state income.
Co-Authors A. Khumaidi Ja’far A. Khumedi Ja'far A. Kumedi Ja’far Abdul Qodir Zaelani Abdullah Umar Abeng Suhendra Adi Nurman Saputra Adib Fachri Adinda Cahya Maharani Adinda Thaliya Adinda, Reychel Celara Aditya Lingga Margama Afida Rahmawati Afriyan Arya Saputra Aftina Halwa Hayatika Agnes Kurnia Agus Kurniawan AGUSTINA MELIA NURBAITI Agustina, Nanda Agustina, Renita ahmad habibi Ahmad Habibi Ahmad Habibi Ahmad Habibi Ahmad Hazas Syarif Ahmad Syauki Ahmad Zuhri Edo Ajeng Febri Setyarini Akhmad Affandi Mahfudz Al Hashfi, Rizqi Umar Aldri Frinaldi Alfin Aziz Alfina Shafira Alifandi, Tomi Alinni May Indry Saputri Aliyah Permata Mulana Putri Alma Tita Assyfa Alpajar Ramadhan Amanda Natasya Amanda Taskia Rahmah Amanda Veronica Amatulloh Nur Afifah Amelia Amelia Ana Latifatuz Zahro Ana Latipah Ananda, Annisa Septri Andi Hanifah Nurhikmah Andini Cahya Putri Andini Septiani Angga Maulana Anggista Marbella Anggreini, Nava Anggun Okta Fitri Angraeni, Erike Ani Laelasari Anisa Amini Anisa Meilita Anita Tri Milza Anjelia Ariesta Wibowo Annisa Alhadi Annisa Nur Ramadhani Annisa Nur Safitri Annisa Nur Safitri Annisa Putri Maharani Any Eliza Arda Jiter Nurda Ardhi Barkah Apandi Ari Wibowo Aryanti, Wanda Eflinda As'ad Fuadi Asriani Asriani, Asriani Astuti, Dina Mardiana Athira Ajrina Gustya Audara Laili Aufa Rabbani Ayu Gusmawanti Ayu Rizki Ayu, Zaula Putri Ayunita Kurnia Ambali Azzahra, Amelia Azzahra, Fathia Afra Annisa Badawi, Badawi Bagas Dwi Arifin Bagas Oges Bryan Pratama Bagus Galih Satriyo Bayu Luthfi Alfarisi Bintang Kartika Budimansyah Budimansyah Bunga Nitami Cahya Komala Dewi Cania Anggita Putri Choirunisa Salsabila Cindi Novita Sari Cindi Cindi Safitri Citra Maharani David Novaldi Dea Riyanti Paramitha Dedi Junaedi Deha, Damai Dela Lorenza Dela Novita Sari Della Safira Deri Norita Desi Ratnasari Desta Asmara Hadi Devi Devi, Devi Devi Restiana Devitasari Devitasari Dewi Fitriana Dewi Puspita Apsari Dewi Utari Dhaffi Rizwan Azhari Dhidhin Noer Ady Rahmanto Diana Ambarwati Diana Ambarwati Diana Puspita Sari Diana Puspita Sari dianhidayatii03 Diky Rahmansyah Dimas Galih Saputra Dimas Kurniawan Dinar Fithriya Hanjadi Dinar Fithriya hanjani Dini Anggraini Dini Intan Veronica Dwi Kurniasari Dwi Lestari Dwi Melati, Jean Vania Dwi Mutiara Sari Dwi Nurhayati Dwi Putri Octavianni Dyah Rosmala Efriyanti, Novia Ega Belahag Yusuf Eky Maona Lia Elfa Duwina Elva Dira Shabiha Elva Zubkhair Elvira Damayanti Elvri Ranjani Erike Angraeni Erma Kusumawati ernawati, dewi fitriana Erniza Apnianingsih Erniza Ersi Sisdianto Ersi Sisdianto Esmeralda, Kristina Estiana, Isni Nuriyah Fadilla, Mutia Faisal, Ignal Fani Aristianti Farah Salsabilla Farhah Lailatul Mustaghfiroh Fauziah Mutiara Leste Fauzul Hanif Noor Athief Febiola, Vani Febrian Maulana Putra Febrian Maulana Putra, Febrian Maulana Felia Maghfira Femei Purnamasari, Femei Feni Nurul Hidayah Feri Ardiansyah Fika Oktariana Saputri Firqotus Sa'idah Fitri Afifah Fitri Sucia Wati Fitri, Anggun Okta Fitriyani, Putri Ghina Mayta Ashillia Ghina Ulfah Saefurrohman Gita Olivia Gita Putri Oktaviani Gusthia Wahyuni Gusthia Wahyuni Gustika Nurmalia Hadri Kusuma Hana Mentari Aprilia Hanafi, Syafiq Mahmadah Handayani, Tia Sari Hanif Hanif Hanjani, Dinar Fithriya Hendri, Loni Heni Noviarita Heni Noviarita Hidayat, Ahmad Wahyu Hidayati, Dian Ibnu Ghufron Jadzuli Ikhwan Udin Ilham rizoni Imelda, Eza Indah Febriani, Indah Indah Harum Rezeki Indahsari, Leny Indra Al Fitara Intan Kesuma Ratu Iqbal Iqbal Iqbal, Muhammad Irinne Sukardi Is Susanto Is Susanto Ismalia, Silfa Itsla Yunisva Aviva Iva Faizah Iviola Sabila Avandi Jeby Fahira Jeby Fahira Jezica Natazza Jiter, Arda Jovita Ika Julaika Juwita Nur Safitri Kalista, Wika Khairunnisa, Riska Khoirul Rijal Khotimah, Dwi Khusnul Khumaidi Ja'far Khumaidi Ja’far Kirana, Marshella Sukma Komaria, Desi Kuryani Saputra Laelasari, Ani Laila Azhari Lailatul Ananta Febriyanti Lathifah Rahma Sakhi Ledi antoni Lella Anita Leny Indahsari Leny Indahsari Lia Hanisa Rahmawati Lita Monalysa Lita Monalysa Lovina Meyresta Lovina Meyresta Wijaya Lusia Putri, Siska M Arsyil Azhim Arsyil M. 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