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Studi Analisis Komparasi Zakat Perusahaan (Corporate Zakat) dalam Perspektif Fikih dan Peraturan Perundangan Masadah Masadah
Management of Zakat and Waqf Journal (MAZAWA) Vol. 3 No. 2 (2022): Management of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2022.3.2.1-14

Abstract

The assessment of researchers on corporate zakat is separated into two, in particular a restricted view and a wide view. The tight view contends that there is no zakat on the organization, in light of the fact that there is no affirmation from the Prophet. This assessment alludes to the clarification of the traditional researchers who expressed that the subject of zakat (muzakki) is by and large just compulsory on a Muslim who is now mukallaf, free, and has abundance in specific sums and conditions. There is no commitment for lawful elements, associations, or organizations to pay zakat. The individuals who are dependent upon mandatory zakat are individuals who work or are representatives of the organization or lawful element. While the subsequent gathering, which alludes to contemporary researchers, expresses that zakat should be deciphered extensively. They contend that organizations have a mandatory zakat. The organization's zakat itself has been obliged in Article 1 number 5 of Law Number 23 of 2011. Indeed, even Baznas as a foundation doled out by the public authority to get and disperse zakat has additionally worked with organizations wishing to give zakat. Subsequently, it is important to explain the genuine place of the organization as a zakat commitment as indicated by fiqh surveys and laws and guidelines.
MADRASAH: PERKEMBANGAN, MODERNISASI DAN IMPLIKASINYA Masadah Ma'sadah
Al Hikmah: Jurnal Studi Keislaman Vol. 1 No. 2 (2011): AL HIKMAH
Publisher : LPPM Institut Agama Islam Al-Hikmah Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.113 KB) | DOI: 10.36835/hjsk.v1i2.348

Abstract

The Madrasah is one form of Islamic educational institutions, early development, the madrasa is an independent educational institution, after Indonesia's independence, the government set a madrassa as a model and source of national education under the 1945 Constitution, in 1975, issued a joint decree (SKB) three of the Minister, the Minister of Education and Culture, Ministry of Interior and Minister of Religious Affairs of the Madrasah Quality Improvement which aims to madrasas obtain the same position with the public schools in the national education system. As a follow-up is the letter of the joint decision between the Minister of Education and Culture, Religious Affairs Minister No. 9299/U/1984 No. 45 of the Public School Curriculum Standardization settings and Madrasah curriculum. After the specified Law number 20 of 2003 on national education systems as a replacement and refinement of the previous Act VI of chapter 17 and chapter 18, the position of madrasas grew stronger as expressly referred to its position parallel to the public schools of equal rank. The position is formally defined as a product of equal educational policy of government, certainly not fully able to boost the prestige of academic madrasas until today as the emergence of opinion that the madrassas are second class. Therefore madrasas must reorganize itself to catch up in the mastery of general knowledge in public schools while providing adequate attention to the mastery of religious knowledge.
Implementasi Akad Mudharabah Mutlaqah Pada Tabungan Haji IB Amanah Terhadap Profitabilitas PT Bank Pembangunan Daerah Jawa Timur Tbk.: Implementation of Mudharabah Mutlaqah Agreement on Hajj Savings IB Amanah on Profitability of PT Bank Pembangunan Daerah Jawa Timur Tbk. Nada El Nadia; Masadah; Muhammad Yazid; Muhammad Iqbal Surya Pratikto; Nurul Fatma Hasan
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 13 No. 1 (2023): El-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2023.13.1.16-34

Abstract

Penelitian ini bertujuan untuk menjawab pertanyaan mengenai bagaimana implementasi akad Mudharabah Mutlaqah pada Tabungan Haji IB Amanah dan bagaimana pengaruhnya terhadap profitabilitas PT Bank Pembangunan Daerah Jawa Timur Tbk. Jenis penelitian yang dilakukan dalam penelitian ini adalah penelitian lapangan dengan menggunakan metode penelitian kualitatif dan pendekatan deskriptif. Hasil penelitian yang diperoleh menunjukkan bahwa, 1) Implementasi akad mudharabah mutlaqah pada Tabungan Haji IB Amanah di PT Bank Pembangunan Daerah Jawa Timur Tbk sudah sesuai dengan ketentuan fatwa DSN-MUI No.02/DSN-MUI/IV/2000 Tentang Tabungan dengan prinsip mudharabah. 2) Bank mendapatkan bagian 90% atas bagi hasil Tabungan Haji IB Amanah, profitabilitas yang diperoleh Bank dari Tabungan Haji IB Amanah di tahun 2019 adalah Rp17.998.535.314 menyumbang 1,31% dari laba tahun berjalan senilai Rp1.376.505 T. Kemudian, profitabilitas yang diperoleh Bank dari Tabungan Haji IB Amanah di tahun 2020 adalah Rp18.503.080.413 menyumbang 1,25% dari laba tahun berjalan senilai Rp1.488.962 T. Sedangkan profitabilitas yang diperoleh Bank dari Tabungan Haji IB Amanah di tahun 2021 sebesar Rp19.340.802.000 menyumbang 1,27% dari total laba tahun berjalan 2021 senilai Rp1.523.070 T.   This study aims to answer questions about how implementing the Mudharabah Mutlaqah contract on Hajj IB Amanah Savings affects the profitability of PT Bank Pembangunan Daerah Jawa Timur Tbk. This study's research type was field research using qualitative research methods and a descriptive approach. The research results obtained show that; 1) The implementation of the mudharabah mutlaqah contract on IB Amanah Hajj Savings at PT Bank Pembangunan Daerah Jawa Timur Tbk is following the provisions of the DSN-MUI fatwa No.02/DSN-MUI/IV/2000 concerning Savings with the principle of mudharabah. 2) The Bank gets a 90% share of the profit sharing of the Amanah Hajj IB Savings; the profitability obtained by the Bank from the Amanah Hajj IB Savings in 2019 is IDR 17,998,535,314 contributing 1.31% of the profit for the year amounting to IDR 1,376,505 T. Then, the profitability obtained by the Bank from the IB Amanah Hajj Savings in 2020 was IDR 18,503,080,413, contributing 1.25% of the current year’s profit of IDR 1,488,962 T. Meanwhile, the profitability obtained by the Bank from the Amanah Hajj IB Savings in 2021 was IDR 19,340,802,000 contributed 1.27% of the total profit for the year 2021 of IDR 1,523,070 T.