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Implementation of policies regarding zakat as a deduction of taxable income: A case study in regencies and city in southern Tapanuli Ahmad, Faisal; Hsb, Zuhdi; Kholijah, Siti
Journal of Islamic Economics Lariba Vol. 10 No. 2 (2024)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol10.iss2.art2

Abstract

IntroductionZakat plays a crucial role in improving the welfare of the Muslim community in Indonesia. However, Indonesian Muslims face a dual obligation: to pay both zakat and taxes. To alleviate this burden, the government implemented a policy that allows zakat to be deducted from taxable income. This policy aims to encourage zakat payers (muzakki) to distribute their zakat through official institutions such as BAZNAS. Nevertheless, zakat collection by BAZNAS in southern Tapanuli remains relatively low, necessitating an examination of the policy’s effectiveness. ObjectivesThis study aimed to evaluate the effectiveness of the zakat as a deduction of taxable income in southern Tapanuli and identify the factors affecting zakat collection through official institutions. MethodThis study employed a qualitative descriptive approach using empirical methods. Data were gathered from regulations related to zakat as a deduction of taxable income, and from observations of the performance of institutions managing zakat and taxes.ResultsThis study shows that while zakat can be applied as a deduction of taxable income, its implementation has not yet been optimal. Factors impacting the ineffectiveness of this policy include limited legal impact on payment obligations, administrative complexity, insufficient synergy between zakat and tax offices, lack of public outreach, and societal preference for directly paying zakat to recipients (mustahiq).ImplicationsThe study suggests the need to increase public outreach and synergy among institutions and simplify administrative processes to optimize zakat collection as a tax deduction. These improvements are expected to encourage broader participation in zakat distribution through official channels.Originality/NoveltyThis study contributes to the literature on the effectiveness of zakat as a tax deduction in Indonesia, particularly in southern Tapanuli. It offers insights into the challenges and opportunities of implementing this policy at the regional level.
EDUKASI PENCEGAHAN PERNIKAHAN DINI DI MTS MUHAMMADIYAH PARAMAN AMPALU : . ainunnisa; Hsb, Zuhdi; Hutagalung , Nurlina; Panjaitan, Alpisahri; Yuli Rahmadani
Journal of Community Dedication and Development (Pengabdian Kepada Masyarakat) Vol. 4 No. 2 (2024): Juli- Desember 2024
Publisher : Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

Pernikahan dini yang masih menjadi permasalahan pada Negara-negara berkembang khususnya Indonesia. Pernikahan dini merupakan pernikahan yang dilakukan oleh remaja dibawah umur yaitu antara 13 hingga 19 tahun yang dapat dibilang belum matang secara fisik maupun pisikologisnya. Jika dilihat dari Badan Pusat Statistik (BPS) presentasi pernikahan dini sangat tinggi terutama di pedesaan dan wilayah-wilayah, pernikahan dini ini dapat disebabkan oleh beberapa faktor seperti ekonomi, media social, pergaulan bebas dan adat istiadat. Pernikahan dini ini menjadi hal yang sangat penting dihindari karena, cenderung memiliki masalah yang disesebabkan, sehingga mahasiswa KKN Stain Madina Kelompok 51 berinisiatif memberikan edukasi pernikahan dini pada kalangan remaja terutama pada siswa-siswi yang menjadi target utama. Edukasi pernikahan dini ini menggunakan metode Participatory Action Research (PAR), sebuah pendekatan pengabdian partisipatif dimana siswa-siswi bukan hanya menjadi objek pelatihan, tetapi juga terlibat aktif dalam seluruh proses kegiatan. Dengan diadakannya kegiatan ini siswa-siswi dapat mengetahui apa saja faktor yang dapat mempengeruhi terjadinya pernikahan dini dan dampak dari pernikahan dini tersebut. Hingga pada akhirnya tujuan dari kegiatan ini adalah memberikan wawasan kepada siswa-siswi tentang edukasi pernikahan dini dan mampu menanamkan kepada diri masing-masing untuk terhindar dari pernikahan dini dan mengajak orang-orang yang disekitarnya untuk menghindari pernikahan dini.
For the Sake of Protecting Physcal Needs: Maqasid Sharia Perspective Toward Judges Consideration on Child Custody Hasibuan, Zuhdi
Al-Hukama': The Indonesian Journal of Islamic Family Law Vol. 13 No. 1 (2023): June
Publisher : Islamic Family Law Department, Sharia and Law Faculty, UIN Sunan Ampel Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/alhukama.2023.13.1.76-92

Abstract

In Islamic law, for a child who has not been mumayyiz, their custody falls in the hands of the mother. If the child has been mumayyiz, then the child is given the right to choose and determine who has the right to care for him. However, the judge of Panyabungan Religious Court decides the custody of a child who has not been mumayyiz to the father. This study aims to analyze the judge’s considerations in determining the custody of a child who has not been mumayyiz to the father. Using a normative and philosophical approach by using Maqasid Sharia theory, this study employs a qualitative methodology to examine the judge’s consideration. As for the results of this study, firstly, in consideration of the judge stipulating the custody of the child who has not been mumayyiz to the father is to maintain the child’s physical growth. Second, the author believes that a judge who determines to whom child custody is granted should prioritize the existence of religion over the existence of the soul. It means that child custody is given priority to one of the parents with better religion, behavior, and association than prioritizing the child's physical needs.
Transaksi Down Payment dalam Fiqih Hanabilah: Kajian Klasik dan Implementasi dalam Praktik Modern Andri Muda Nst; Zuhdi Hsb; Idris; Asrul Hamid
Islamic Circle Vol. 5 No. 1 (2024): Islamic Circle
Publisher : Prodi Hukum Ekonomi Syari'ah STAIN Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/islamiccircle.v5i1.1941

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Transaksi Down Payment dalam Fiqih Hanabilah: Kajian Klasik dan Implementasi dalam Praktik Modern. Latar belakang kajian ini adalah permasalahan mengenai kelayakan konsep jual beli panjar (Down Payment) dalam Fiqih Hanabilah melalui pendekatan kontekstualisasi Maqashid as-Syari’ah. Penelitian ini bertujuan untuk memahami bagaimana konsep jual beli dengan panjar menurut Fiqih Hanabilah, serta bagaimana penerapannya dalam konteks modern. Metode yang digunakan dalam penelitian ini adalah penelitian pustaka dengan pendekatan normatif. Data dikumpulkan melalui teknik pengolahan berupa editing dan organizing, yang kemudian dianalisis secara deskriptif untuk memahami fenomena yang dialami subjek penelitian, seperti perilaku, persepsi, motivasi, dan tindakan. Kajian ini juga membahas perbedaan pandangan antara Fiqih Syafi’i, yang menyatakan transaksi panjar tidak sah, dan Fiqih Hanbali yang membolehkannya. Maqashid as-Syari’ah, sebagai metodologi pengambilan hukum dalam menghadapi masalah kontemporer, menjadi landasan utama dalam mempertimbangkan transaksi ini. Dalam Fiqih Hanabilah, transaksi down payment diakui melalui konsep maslahah dharuriyyah yang menekankan penjagaan harta (hifzh al-mal) baik bagi penjual maupun pembeli. Analisis qiyas digunakan untuk menjelaskan ‘illat yang terdapat dalam hadits Nabi yang diriwayatkan oleh Umar, mendukung kelayakan transaksi panjar dalam praktik ekonomi modern. Kata kunci: Down Payment, Fiqih Hanabilah, Maqashid as-Syari’ah Abstract: Down Payment Transactions in Hanbali Fiqh: A Classical Study and Its Implementation in Modern Practice. This study is motivated by the issue of the validity of down payment (Bay' al-'Urbun) transactions in Hanbali Fiqh, examined through the contextualization of the Maqashid al-Shari'ah approach. The research aims to explore how the concept of down payment is interpreted in Hanbali Fiqh and how it is applied in contemporary contexts. The methodology employed is a library-based study utilizing a normative approach. Data is gathered through techniques of editing and organizing, followed by descriptive analysis to gain insight into the phenomena experienced by the subjects, such as their behaviors, perceptions, motivations, and actions. The study also investigates the differing views between Shafi'i Fiqh, which deems down payment transactions invalid, and Hanbali Fiqh, which permits them. Maqashid al-Shari'ah, as a legal methodology for addressing contemporary issues, serves as the central framework for evaluating the legitimacy of this transaction. In Hanbali Fiqh, down payment transactions are justified through the concept of maslahah daruriyyah, which emphasizes the protection of wealth (hifzh al-mal) for both the buyer and seller. The study employs qiyas (analogical reasoning) to explain the legal reasoning ('illah) derived from a hadith narrated by Umar, thus supporting the validity of down payment transactions within modern economic practice. Keyword:, Down Payment, Hanbali Fiqh, Maqashid al-Shari’ah
Warisan Dan Keadilan: Membongkar Mitos Kesetaraan Harta Dalam Perspektif Hukum Islam Ritonga, Raja; Siregar, Ilham Ramadan; Muda Nst, Andri; Hamid, Asrul; Hsb, Zuhdi
Al-Ahwal Al-Syakhsiyyah: Jurnal Hukum Keluarga dan Peradilan Islam Vol. 6 No. 1 (2025): Al-Ahwal Al-Syakhsiyyah: Jurnal Hukum Keluarga dan Peradilan Islam
Publisher : Family Law Study Program, Faculty of Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/as.v6i1.33720

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This article aims to delve into the complexities of inheritance distribution and the challenges of wealth equality by detailing the perspectives of Islamic law. It seeks to unravel debates surrounding the myth of equality in inheritance distribution, underscoring the need for a deeper understanding within the framework of Islamic jurisprudence. Disparities in inheritance practices within Muslim communities often lead to internal family conflicts. Therefore, this article presents a critical perspective on inheritance practices that may not always be equitable, while proposing alternatives aligned with Islamic values. The research takes a qualitative form, utilizing library research methodology. Data is collected through the exploration of various articles and relevant scholarly works. Subsequently, findings are analyzed descriptively, encompassing an examination of Islamic legal literature on inheritance and practical case studies within Muslim communities. The results reflect the complexity of equality issues in the context of inheritance, offering a new understanding of implementing Islamic legal principles to achieve a more equitable distribution of wealth in line with Sharia objectives.
The Concept of Gharimin in Contemporary Fiqh: A Comparative Analysis of Yusuf al-Qaradawi and Wahbah al-Zuhayli Nst, Andri Muda; Hamid, Asrul; Ritonga, Raja; Hsb, Zuhdi; Akhyar, Akhyar
KALOSARA: Family Law Review Vol 5, No 1 (2025): Kalosara: Family Law Review
Publisher : Institut Agama Islam Negeri (IAIN) Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/kalosara.v5i1.11069

Abstract

This research explores the concept of gharimin in contemporary fiqh by analyzing the views of Yusuf al-Qaradawi and Wahbah al-Zuhaili. Gharimin refers to individuals in debt who are unable to repay it, as stated in QS. At-Taubah/9:60, making them one of the eight categories (asnaf) eligible to receive zakat. In modern times, the definition of gharimin has expanded in line with increasingly complex social and economic challenges. Yusuf al-Qaradawi adopts a more flexible and contextual approach, viewing zakat as an instrument of empowerment for those in debt due to urgent needs, economic crises, or other social pressures. On the other hand, Wahbah al-Zuhaili maintains a stricter classical fiqh perspective, emphasizing that only debts valid under Sharia law qualify, with a focus on preventing zakat misuse. The study applies a qualitative method using library research to examine both primary and secondary sources related to gharimin and its application in modern zakat management. The findings reveal contrasting methodologies: al-Qaradawi’s contextual and adaptive approach versus al-Zuhaili’s normative and rigorous stance. The research highlights the need for a balanced strategy in managing zakat for gharimin, combining legal compliance with adaptability to current socio-economic realities. Such a balance is essential for effectively addressing poverty and promoting economic stability within the Muslim community. This study contributes to the discourse on contemporary Islamic law by offering practical insights into zakat distribution, particularly in navigating the tensions between traditional principles and modern challenges.
OPTIMALISASI PERAN NAZIR WAKAF DALAM PENGELOLAAN ASET WAKAF PRODUKTIF DI KECAMATAN PANYABUNGAN Ritonga, Raja; Siregar, Ilham Ramadan; Idris, Idris; Akhyar, Akhyar; Hsb, Zuhdi; Nst, Andri Muda; Hamid, Asrul; Suryadi, Suryadi; Harahap, Titi Martini; Siregar, Resi Atna Sari
Journal of Community Dedication and Development (Pengabdian Kepada Masyarakat) Vol. 5 No. 1 (2025): Januari-Juni 2025
Publisher : Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

Wakaf sebagai instrumen ekonomi syariah memiliki potensi besar dalam meningkatkan kesejahteraan masyarakat, terutama jika dikelola secara produktif. Namun, peran nazir sebagai pengelola wakaf seringkali belum optimal akibat keterbatasan pengetahuan, manajemen, dan strategi pengembangan aset. Pengabdian ini bertujuan untuk meningkatkan kapasitas nazir wakaf di Kecamatan Panyabungan dalam mengelola aset wakaf secara produktif melalui pendampingan, pelatihan, dan penyusunan model pengelolaan yang berkelanjutan. Metode yang digunakan meliputi sosialisasi dan pelatihan manajemen wakaf. Hasil kegiatan menunjukkan peningkatan pemahaman nazir mengenai prinsip pengelolaan wakaf produktif, kemampuan perencanaan bisnis syariah, serta penyusunan laporan keuangan yang transparan. Dampak jangka panjang dari program ini diharapkan dapat mendorong pemanfaatan aset wakaf untuk usaha produktif seperti pertanian, perdagangan, atau properti, sehingga memberikan manfaat ekonomi berkelanjutan bagi masyarakat. Dengan demikian, optimalisasi peran nazir wakaf menjadi kunci utama dalam mewujudkan wakaf sebagai penggerak ekonomi umat di Kecamatan Panyabungan.
PERGESERAN MAKNA MAHAR DALAM TRADISI PERKAWINAN ADAT MANDAILING: PERSPEKTIF HUKUM ISLAM DAN NILAI SOSIAL Asrul Hamid; Nst, Andry Muda; Ritonga, Raja; Hsb, Zuhdi; Siregar, Ilham Ramadan
Familia: Jurnal Hukum Keluarga Vol. 6 No. 1 (2025)
Publisher : Program Studi Hukum Keluarga Fakultas Syariah UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/familia.v6i1.298

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Penelitian ini membahas pergeseran makna mahar dalam tradisi perkawinan adat Mandailing dari perspektif hukum Islam dan nilai sosial. Mahar dalam adat Mandailing awalnya berfungsi sebagai simbol penghormatan dan tanggung jawab calon suami terhadap istri serta keluarganya. Namun, seiring perkembangan zaman, nilai mahar semakin bergeser menjadi alat ukur status sosial yang sering kali membebani pihak laki-laki. Pergeseran ini bertentangan dengan prinsip hukum Islam yang menekankan kesederhanaan, keikhlasan, dan kemudahan dalam pernikahan. Penelitian ini merupakan metode kualitatif bersifat deskriptif-analitis dengan pendekatan normatif-sosiologis, mengkaji data dari hasil wawancara dengan tokoh adat, tokoh agama, serta literatur terkait. Hasil penelitian menunjukkan bahwa tingginya mahar sering kali menjadi faktor penghambat pernikahan dan memicu konflik sosial dalam masyarakat. Dalam falsafah Mandailing, hombardo adat dohot ibadat (berdampingan antara adat dan ibadat) menegaskan bahwa adat dan Islam harus berjalan selaras. Oleh karena itu, diperlukan keseimbangan antara tradisi dan prinsip Islam dalam menentukan mahar. Edukasi masyarakat mengenai esensi mahar dalam Islam menjadi solusi utama untuk mengembalikan makna mahar kepada hakikatnya sebagai bentuk penghormatan, bukan sebagai alat ukur status sosial.
Penarikan Seserahan Pernikahan di Mandailing Natal: Antara Tradisi dan Hukum Islam Hasibuan, Zuhdi; Asrul Hamid; Raja Ritonga; Andri Muda Nst; Ilham Ramadan Siregar
Kodifikasia Vol 19 No 1 (2025): Kodifikasia: Jurnal Penelitian Islam
Publisher : IAIN PONOROGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/kodifikasia.v19i1.10486

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This study examines the practice of reclaiming marriage gifts (seserahan) in Mandailing Natal from the perspective of Islamic law and local traditions. Originally intended as a gesture of respect toward women, seserahan has often become a source of post-divorce conflict due to misalignment between customary norms and Sharia principles. Employing a qualitative approach with a descriptive-analytical method, the study integrates literature reviews, in-depth interviews, and participatory observation to explore the social, cultural, and legal dynamics surrounding the practice. The findings reveal that the reclamation of seserahan frequently contradicts the Islamic principle of justice, especially when seserahan is misconstrued as a mahr (dowry) or used to reinforce patriarchal dominance. Moreover, the practice reflects the dilemma faced by modern communities in balancing religious and cultural identities. Proposed solutions include religion-based mediation, Islamic legal education, the revision of customary norms, and a continued research agenda. This research contributes to contemporary Islamic legal discourse by highlighting the need to harmonize local traditions with the universal principles of Islam. The study's outcomes are expected to serve as a foundation for formulating more inclusive and equitable local policies, and to inspire dialogue on how religion and culture can coexist without undermining one another.
Integrating Disaster Risk Reduction Principles into Pesantren Curriculum Using the Sendai Framework Nasution, Suryadi; Pohan , Ali Jusri; Khairurrijal, Khairurrijal; Hayati, Nelmi; Hsb, Zuhdi; Nst, Andri Muda
Scaffolding: Jurnal Pendidikan Islam dan Multikulturalisme Vol. 7 No. 1 (2025): Pendidikan Islam dan Multikulturalisme
Publisher : Institut Agama Islam Sunan Giri (INSURI) Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/scaffolding.v7i1.7075

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This study investigates the potential of Pesantren Darussalam Parmeraan, North Sumatra, to foster disaster resilience by integrating Sendai Framework’s disaster risk reduction (DRR) principles into its Islamic education curriculum. Situated in a forested area near a river, the pesantren faces flood and landslide risks. Employing a qualitative approach with case study, data were sourced from curriculum documents (akhlak, fiqh, tafsir), santri guidelines, activity records (gotong royong, tree planting, water management), and semi-structured interviews with the kiai, ustaz, and santri. Data were collected through document reviews and interviews, analyzed following Miles and Huberman (1994) via data reduction, data presentation, and conclusion drawing to identify DRR elements. Findings reveal traces of DRR in local practices and Islamic values (amanah, tawakkal, solidarity), aligning with Sendai’s risk understanding, governance, resilience investment, and preparedness. However, gaps such as the absence of evacuation training, fragmented risk knowledge, and limited external collaboration hinder effectiveness. Proposed modules—“Environmental Akhlak,” “Disaster Fiqh,” and ikhtiar-based simulations—integrate disaster science with spirituality, strengthening isolated community resilience. This study offers a faith-based DRR model, contributing to Sustainable Development Goals (SDG 4, 13) and global literature.