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A Review on Halal Tourism: an Analysis on the Parameters rahmad Hakim
Jurnal Ilmiah Ekonomi Islam Vol 5, No 3 (2019): JIEI Vol.05 No.03 2019
Publisher : ITB AAS INDONESIA Surakarta

Halal has become a global issue today, not least in Indonesia. At the state level, Indonesia is planned to become the world halal center. This is clearly seen by the Ministry of Tourism trying to increase the number of tourists visiting Indonesia, especially visiting halal tourist destinations. Some regions are trying to compete to become areas that are friendly to halal tourism, including Lombok, Aceh and finally Malang City. Regarding the halal tourism trend, it is important to know about the concepts and parameters used in implementing halal tourism. This study aims to conduct an in-depth analysis of the concept of halal tourism and several parameters that are used as standard for halal tourism destination. The method of data collection uses documentary methods based on a review of both primary and secondary literature. The results of this study are that the concept of halal tourism can be classified into two importance aspects; first, the act of obedience, which described as a way to appreciate the greatness of God’s creation. Second, the act of fulfilling an economic demand. While the parameters of halal tourism have to meet material and spiritual criteria, such as the activities have to meet shariah regulation which avoid syirk, disobedience, tabdzir or israf, and falsehood. On the other hand, the availability of services and infrastructure which meet the Muslim tourist criteria.

Islamisasi Ekonomi Madzhab Mainstream: Tinjauan, Model dan Implikasi Rahmad Hakim
Iqtishodia: Jurnal Ekonomi Syariah Vol. 1 No. 1 (2016): #1
Publisher : Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v1i1.58

The rapid development of Islamic financial institutions lately is quite encouraging, it would be legitimacy that Islam is able to renpond the challenges of globalization and modernization. On the other hand, these developments would make the Islamic financial institutions as a measure of doctrine and Islamic values realized in the lives of all Muslims. But, about Islamic products and a contract thatâ€˜s practiced is being debated by economist Muslims worldwide.Assuming that ijtihad can be done in muâ€Ÿamalat according to the rule â€œal-Aslu fi l muâ€ŸamalÄt al ibahah illa yaâ€Ÿti dalilun â€žala taÑ’rÄ«mihaâ€ make this debate more interenting with many opinions expressed by economist Muslims, especially Muslim mainstream economists.The core of the debate between Muslim economists is the method that being used in building the Islamic economic, either by adopting the practices, systems and the values of conventional economics that are relevant to shariah, or through methodology of ushÅ«l fiqh and fiqh which is purely a method derives from treasury of Islamic knowledge constructed by scientist Islam as Imam as-SyÄfiâ€˜Ä«, Imam al-GhÄzalÄ«, IzzudÄ«n Ibn SalÄm, and Imam as-SyÄtibÄ«.The focus of this paper is, first, examine approaching of some Muslim economists mainstream madzhab in the economics Islamisation. Second, examines the implications of the approach used by the Muslim economists in Islamic economic intitutions (shariah banking/Islamic banking).

Etika Petugas Pajak Dalam Islam Rahmad Hakim
Iqtishodia: Jurnal Ekonomi Syariah Vol. 2 No. 1 (2017): #3
Publisher : Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v2i1.74

Tax is one source of state income. Therefore the tax return should be managed as well as possible. Nowadays, the condition of tax officer is in less than ideal condition, or even in bad condition, with the rise of corruption practice, tax evasion, selective logging to the taxpayer causing the losses of the State, injustice for the ummah so the loss of belief of ummah to the tax officer itself . This literature research will discuss the ethics of tax officials in Islam. By using content analysis, the author describes the general description of tax in Islam, the terms of the tax officer and the mechanism of tax management in Islam. In this study, the criteria of tax officials in Islam can be categorized into 7 (seven) criteria, among others: (1) not through violence (physical contact) to the taxpayer, (2) have gentle nature (al-'afwu), 3) does not exceed the limits of ability, (4) has a deep knowledge of the object of taxes imposed taxes, (5) taxes with good and right (according to Shari'a), (6) taxes fairly, (7) consider mashlahat All parties (State and taxpayers). Keywords: Tax, Tax Officer, Islamic Sharia

Haji Abdul Malik Karim Amrullah (HAMKA) dan Ekonomi Islam: Studi Pada Karya Keadilan Sosial dalam Islam Rahmad Hakim
Falah: Jurnal Ekonomi Syariah Vol. 3 No. 2 (2018): August 2018
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jes.v3i2.7214

This paper aims to explore Islamic economic thought Haji AbdulMalik Karim Amrullah in his work on Social Justice in Islam. Based onthe study conducted, research on the history of Islamic economicthought in Indonesia is still a little done. These considerations make thisresearch important to do. This type of research is qualitative with acharacter study approach (biography), the method of collecting data isobtained by documentation - that is, a study of the work of social justicein Islam Haji Abdul Malik Karim Amrullah. The result of the study asfollows: first, that property ownership belongs to God, while humansare only managers of these assets. Secondly, there are three principles ofIslamic economics according to Hamka, namely: justice, free to act andfreedom.

Efektifitas Pembiayaan Qarḍul Ḥasan Bagi Perkembangan Usaha Mikro Pada Baitul Maal Al-Amin, Kedungkandang, Kota Malang Alficha Roby Vabella; Rahmad Hakim; Fien Zulkarijah
Islamic Economics Journal Vol 4, No 2 (2018)
Publisher : University of Darussalam Gontor

This study aims to analyze two things: first, the effectiveness of qarḍul ḥasan financing in Baitul Maal Al-Amin at Kedungkandang for Micro, Small and Medium Business Development (known as UMKM). Second, to know the impact of qardhul hasan financing for micro business development at Kedungkandang. This research using case study approach with the method of data collection is an interview, observation and documentation. While data analysis is qualitative data analysis technique using Miles and Huberman’s model. The results of this study indicate that qarḍul ḥasan financing in Baitul Maal Al-Amin at Kedungkandang is quite effective with the fulfillment of measurement of several indicators such as usability, accuracy and objectivity, scope, accountability, cost effectiveness, and timeliness. In addition, qarḍul ḥasan financing in Baitul Maal Al-Amin has a significant impact for micro business development at Kedungkandang with the growth of sales turnover which is seen from the income and the growth of custome, even though the growth of local labor and the expansion of the place are has low significant impact.

Signifikasi Peran Qawa’id Fiqhiyyah dalam Pembelajaran Ekonomi Syariah Rahmad Hakim
Islamic Economics Journal Vol 2, No 2 (2016)
Publisher : University of Darussalam Gontor

Along with the development time and place, human economic life increasingly dynamic. On the other hand, the development of Islamic financial institutions is increasing and growing, especially in the last decade. Two things above be an important factor of the importance of certainty about the various forms of transactions in accordance with Islamic Shari’a. Offering hope that the development of economic life and Islamic financial institutions should increasingly all transactions with Shari’ah system. In the presence of the Islamic economic studies program or Islamic economics at Higher Education Institutions (IPT), both state and private, who have a major role in preparing the human resources, has a big responsibility to ensure legal certainty in all transactions; both traditional and contemporary transactions. With this, it is necessary for all students to learn qawa’id fiqhiyah for reaching these goals. This study used a qualitative descriptive method, that is the approach used to address the significance of the role of qawa’id fiqhiyyahin learning Islamic economics. In collecting the data used methods of documentation, namely by performing in-depth research on a variety of relevant literature in the field of qawa’id fiqhiyyah. The final conclusion of this study is that qawâ’id fiqhiyyahhave a significant role in the learning of Islamic economics. This is due to the reality of human life in the field of running dynamic economy, which often results in the release of all forms of economic activity of Islamic law. So that many transaction sprung did not have a clear legal status.

Membandingkan Konsep Pajak (Kharâj) Yahya bin Adam (758-818 H) dan Imam al-Mawardi (974-1058 H) Rahmad Hakim
TSAQAFAH Vol 12, No 1 (2016): Islamic Economics
Publisher : Universitas Darussalam Gontor

The rise of Islamic civilization since the 6 th century up to the 18 th century is a historical fact that can not be negated. Starting from the establishment of the State of Medina by the Prophet Muhammad until the Ottoman Dinasty. The course of history that sustained over centuries, has a significant influence on the development of Islamic civilization, at least in terms of taxation which commonly called as kharâj. In the hands of Islam, was created a various principles of the state, especially on the financial and monetary aspect. The creation of financial system for the state is one of proof for the creation of the state’s basic principles in order to achieve justice and prosperity of mankind. This paper aims to discuss in-depth analysis related to the concept of taxation in Islam through literature method. In order to obtain deeper analysis, the author chose two characters who was concerns in the field of taxation in the history of Islamic Economic thought, namely Yahya bin Adam in his al-Kharâj and Imam al-Mawardi in his al-Ahkâm al-Sultâniyah. The conclusion from this study is that there are some similarities between the two ideas. On the other hand, according to the author, Imam al-Mawardi’s theory of taxation has two advantages; first, his futuristic theory of taxation and second, his contextual theory of taxation that possible to be applied in the present time. Given the complexity of the problems that occurred during his life.

The Criteria and Ethical Guidelines for Tax Officer in Islam: a Review of Some Traditional Literature Rahmad Hakim
TSAQAFAH Vol 15, No 2 (2019): Islamic Civilization
Publisher : Universitas Darussalam Gontor

AbstractTax occupies an important role as a source income of the state. With this role, there are several important regulations in taxation, including the obligation for citizens to pay taxes. To enhance the benefit of tax, the criteria and ethical guidelines are needed for tax officers in carrying out their duties, so that the tax collection mechanism runs fairly, more transparent and accountable. This paper aims to analyze the criteria and ethical guidelines for tax officers in Islamic civilization as recorded in some traditional literature. This is qualitative research using the method of documentation in the collection of data. This study concluded that the criteria of tax officer are: first, the free person (not slave). Second, amânah. Third, capable or expert (kafâ'ah). Fourth, meet the criteria of faqîh and mujtahîd (if serves as a determinant of the tax rate (kharâj)). On the other hand, the ethical guidelines for tax officer are: first, no excess conduct for the taxpayers. Second, no persecution. Third, avoid manipulating the value of gold. Fourth, no prize in the form of precious stones. Fifth, collect taxes properly and correctly (in accordance with sharia provisions). Sixth, no tax (kharâj) on people who convert to Muslim. Keywords: Ethics, Taxation, Islamic Taxation, Tax Officer, Islamic Civilization. AbstrakPajak menempati peran penting sebagai sumber pendapatan dari negara. Dengan peran ini ada beberapa peraturan penting dalam perpajakan, termasuk kewajiban bagi warga negara untuk membayar pajak. Untuk meningkatkan manfaat pajak, kriteria dan pedoman etika diperlukan bagi petugas pajak dalam menjalankan tugasnya, sehingga mekanisme pengumpulan pajak berjalan dengan adil, lebih transparan, dan akuntabel. Makalah ini bertujuan untuk menganalisis kriteria dan pedoman etika bagi petugas pajak dalam peradaban Islam sebagaimana dicatat dalam beberapa literatur tradisional. Ini adalah penelitian kualitatif dengan menggunakan metode dokumentasi dalam pengumpulan data. Penelitian ini menyimpulkan bahwa kriteria untuk petugas pajak adalah: pertama, orang bebas (bukan budak). Kedua, amanah. Ketiga, cakap atau ahli (kafâ’ah). Keempat, memenuhi kriteria faqih dan mujtahid (jika berfungsi sebagai penentu tarif pajak (kharâj)). Di sisi lain, pedoman etika untuk petugas pajak adalah: pertama tidak ada perilaku berlebihan untuk wajib pajak. Kedua, tidak ada penganiayaan. Ketiga, hindari memanipulasi nilai emas. Keempat, tidak ada hadiah dalam bentuk batu mulia. Kelima, memungut pajak dengan benar (sesuai dengan ketentuan syariah). Keenam, tidak ada pajak (kharâj) pada orang-orang yang menyamar menjadi Muslim. Kata Kunci: Etika, Perpajakan, Perpajakan Islam, Petugas Pajak, Peradaban Islam.

Melacak Nilai-Nilai Budaya Organisasi Islami pada Organisasi Pengelola Zakat (OPS): Telaah Literatur Klasik Rahmad Hakim
Proceedings of Annual Conference for Muslim Scholars No Seri 1 (2017): AnCoMS 2017: Buku Seri 1
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya

The discourse concerning zakÃ¢h and its scope have occurred throughout the course of Islamic civilization. It is because zakÃ¢h has an important and strategic role in Islam. Furthermore, zakÃ¢h is the oldest stateâ€™s resources in Islam. Beside as one pillars of religion (arkÃ¢nu al-IslÃ¢m),itsalso as the way to prosper ummah and avoid the poverty. This paper aims to conduct in-depth study related to the cultural values of the organization on zakat management organizations (OPZ) with the study of classical literature in the field of tafsÃ®r and the state finance (al-kharÃ¢j, al-amwÃ¢l and aá¸¥kÃ¢msulá¹Ã¢niyyah). Based on study conducted in this research, concluded that: zakÃ¢h is an officer who has the duty and authority to manage zakat. Among the criteria of zakÃ¢h are as follows: trustworty(Ã¢minin), reliable (thiqatin), restraint (â€˜afÃ®fin), tend to goodness (á¹£alÃ¢á¸£), always in advise (nÃ¢á¹£iá¸£in), trusting the government and the people (maâ€™munin â€˜alaikawa â€˜alÃ¢raâ€™iyyatika). Some grades of organizational culture founded in classical literature as follows: being honest, following the sunnah of Rasulullah and caliph after him, does not merge the object of zakÃ¢h, be careful in counting, do not bring the zakÃ¢h out the territory, does not collect zakÃ¢h up to á¸¥aul, and so forth.

Kotekstualisasi Fikih Golongan Penerima Zakat (Asnaf Tsamaniyah) Zakat dan Relevansinya dengan Penanggulangan Kemiskinan di Indonesian Rahmad Hakim
Proceedings of Annual Conference for Muslim Scholars No Series 1 (2018): AnCoMS 2018: Book Series 1
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya

This paper aims to conduct an in-depth analysis related to the contextualization of zakat distribution in Indonesia. The discussion begins with the effort of contectualization of the recipient group of zakat (aṣnāf ṡamaniyah) that includes; fakir, miskin, gharim, muallaf, fi sabilillah, ibnu sabil, amil dan riqab. Given that the gap has not shifted significantly since since December 2015, the gap in the income gap ratio only ranges from 0.41-0.43 so that the priority of zakat distribution in Indonesia is for fakir and miskin. Based on the research, it can be concluded that efforts to strengthen the distribution of zakat through the contextualization of eight categories of recipients of zakat (aṣnāf ṡamaniyah); with this effort is expected zakah institutions such BAZ and LAZ have those specialization. For example Zaka Institution A specializing on programs for productive enterprises, where Zakah institution B specializing on providing scholarships and trainings program. On the other hand, Zakah institution C specializing on the construction of facilities and infrastructure program, and so forth. The existence of synergy and cooperation to reinforce each institution is needed nowadays. On the other hand, poverty reduction can work effectively if each party can play its own roles; where the individual understands that improving skills and work ethics are important to alleviate them from poverty, the role of wealthy relatives, communities and governments is important to encourage them to prosper by providing material assistance for their lives. In this context, the role of established and trusted zakat institutions is needed.

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