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All Journal Dusturiah : Jurnal Hukum Islam, Perundang-undangan dan Pranata Sosial PETITA: Jurnal Kajian Ilmu Hukum dan Syariah (PJKIHdS) SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam El-Usrah: Jurnal Hukum Keluarga Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Journal of Sharia Economics Share: Jurnal Ekonomi dan Keuangan Islam Al-Iqtishadiah: Jurnal Hukum Ekonomi Syariah JIM : Journal Of International Management Kanun: Jurnal Ilmu Hukum Indonesian Journal of Innovation Science and Knowledge Al-Mudharabah IJEMA KARSA: Jurnal Sosial dan Budaya Keislaman (Journal of Social and Islamic Culture)
Armiadi Musa
Universitas Islam Negeri Ar-Raniry Banda Aceh
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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THE CONCEPT OF TAX IN THE PERSPECTIVE OF ABU UBAID Armiadi Musa; Irawati Binti Ilyas; Bismi Khalidin
Al-Iqtishadiah: Jurnal Hukum Ekonomi Syariah Vol 4 No 1 (2023): Jurnal Al-Iqtishadiah
Publisher : Program Studi Hukum Ekonomi Syariah Fakultas Syariah dan Hukum UIN Ar-Raniry

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Abstract

This article examined if the implementation of tax policies in Indonesia adopts the Islamic concepts or not. In doing so, the article refers to Ubaid’s concepts on tax collection as advocated in the Islamic community. The main concern of the article was at exploring realities and practices during the implementation of tax policies to the Indonesian citizens, which in turns affecting the Muslim societies as well. This inquiry was explored usingqualitative method, in which the socio-economics approach was used as the basis of analysis. The data was collected using interviews of reputable figures in the field of Islamic economics and tax policies. The research findings disclosed that the Indonesian tax policies have partially adopted the Ubaid’s concepts on tax collection. In term of legal sources, the Indonesian tax policies have fully referred to the Indonesian tax law, and few of them have similarities with Ubaid’s concepts of the tax collection.
MURABAHA FINANCING OF THE INDONESIAN ISLAMIC BANKS UNDER AN ISLAMIC ECONOMIC LAW AND THE FATWA DSN MUI Bismi Khalidin; Armiadi Musa; Andri Kiawan
PETITA: JURNAL KAJIAN ILMU HUKUM DAN SYARIAH Vol 8 No 2 (2023)
Publisher : LKKI Fakultas Syariah dan Hukum Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/petita.v8i2.238

Abstract

This study conducts a thorough analysis of the practice of Murabaha financing within Islamic banks, contextualized within the framework of Islamic economic law and the influential Fatwa issued by the Indonesian Ulema Council (Majelis Ulama Indonesia - MUI). Murabaha, a fundamental mode of Islamic finance, involves a cost-plus-profit arrangement that adheres to Shariah principles. This analysis delves into the core principles of Islamic economic law, which include fairness, transparency, and adherence to ethical financial conduct, and investigates how these principles are manifested in Murabaha transactions. Central to this examination is the Fatwa issued by the MUI, which serves as a guiding regulatory framework for Murabaha financing. This Fatwa provides essential guidelines to ensure the compatibility of Murabaha transactions with Shariah principles and ethical practices. By exploring the origins, key features, and benefits of Murabaha financing as guided by the Fatwa DSN MUI, this study highlights the intricate dynamics through which Islamic banks in Indonesia operationalize this financing mode while upholding the tenets of Islamic economic law. The research results show that the implementation of murabahah financing carried out by sharia banks in Indonesia is not fully in accordance with Sharia Economic Law and the Fatwa DSN MUI. Murabahah financing is basically a form of buying and selling with a profit margin system, but the practice is almost like a form of credit with an interest system as practiced by conventional banks. Abstrak: Penelitian ini bertujuan menganalisis praktik pembiayaan Murabahah pada perbankan syariah dalam Prespektif Hukum Ekonomi Islam dan Fatwa DSN Majelis Ulama Indonesia (MUI). Murabahah adalah sebuah model transaksi dalam keuangan Islam dengan sistem profit margin yang sesuai dengan prinsip-prinsip syariah. Analisis ini menggali prinsip-prinsip inti hukum ekonomi Islam, yang mencakup keadilan dan kepatuhan terhadap perilaku keuangan, dan menyelidiki bagaimana prinsip-prinsip ini diwujudkan dalam transaksi Murabahah. Inti dari penelitian ini adalah Fatwa yang dikeluarkan oleh MUI, yang berfungsi sebagai pedoman kerangka peraturan/ketentuam untuk pembiayaan Murabahah. Fatwa ini memberikan pedoman penting untuk memastikan kesesuaian transaksi Murabahah dengan prinsip-prinsip syariah. Hasil penelitian menunjukkan bahwa implementasi pembiayaan murabahah yang dilakukan oleh bank-bank syariah di Indonesia tidak sepenuhnya sesuai dengan Hukum Ekonomi Syariah dan Fatwa DSN MUI. Pembiayaan murabahah pada dasarnya adalah suatu bentuk jual beli dengan sistem margin keuntungan, tetapi praktik yang dilakukan hampir seperti bentuk kredit dengan sistem bunga seperti yang dipraktikan oleh bank-bank konvensional. Kata Kunci: Pembiayaan Murabahah, Bank Syariah, Hukum Ekonomi Syariah dan Fatwa DSN MUI
Zakat sebagai Pendapatan Asli Daerah dalam Undang-Undang Pemerintahan Aceh Armiadi Musa
Kanun Jurnal Ilmu Hukum Vol 18, No 3 (2016): Vol. 18, No. 3, (Desember, 2016)
Publisher : Universitas Syiah Kuala

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Abstract

ABSTRAK. Zakat sebagai salah satu penerimaan asli daerah masuk dalam sistem tata kelola keuangan negara yang dikelola oleh Baitul Mal. Lembaga ini merupakan amil zakat resmi yang dibentuk Pemerintah Aceh sebagai lembaga nonstruktural dan bersifat independen. Tulisan membahas pengelolaan zakat sebagai PAD oleh Baitul Mal di Aceh. Pembahasan akan mendeskripsikan bagaimana polemik itu terjadi dan telah mengancam lembaga amil ini tergiring dan terjebak dalam kontestasi dan konflik regulasi yang belum terselesaikan. Tulisan ini menawarkan agar zakat sebagai PAD harus diperlakukan dan diatur secara khusus. Mekanisme yang ditawarkan adalah ditempatkan pada rekening khusus yang tidak dilimpahkan kepada penerimaan yang lain. Tithe as a Local Revenue in the Law on Government Of Aceh ABSTRACT. Tithe (zakat) as one of the original reception area included in the financial governance of the country run by the Baitul Mal. The Institute is officially established amil zakat Government of Aceh as a non-structural institution and independent. Article discussing the management of zakat as local revenue by Baitul Mal in Aceh. The discussion will describe how the disputes have occurred and have been threatening this amil institution tergiring and stuck in contestation and regulation unresolved conflicts. This paper offered to charity as the local revenue should be treated and dealt with specifically. The mechanism offered was placed in a special account that is not assigned to the acceptance of others.
PERSEPSI DOKTER TERHADAP ZAKAT PENGHASILAN Armiadi Musa; Ilham Maualana
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol 1 No 2 (2020): Al-Mudharabah : Jurnal ekonomi dan Keuangan Syariah
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v2i2.1285

Abstract

Zakat penghasilan merupakan zakat yang diwajibkan kepada setiap atau suatu keahlia profesional tertentu. Zakat penghasilan merupakan zakat muncul dari pada ijtihad ulama kotemporer. Zakat penghasilan di tunjukkan kepada pelaku profesi yang tidak dibahas sebelumnya didalam Al-Quran dan Hadist. Pada penelitian ini dilakukan untuk mengehatui bagaimana pemahaman pelaku profesi Dokter pada Asosiasi IDI kota Banda Aceh terhaap zakat penghasilan, dan yang menjadi fokus dari pembahasannya iyalah persepsi dai para Dokter tersebut terhadap zakat penghasilan dan apa saja yang menjadi faktor yang mempengaruhi pemahaman dari para Dokter tersebut terhadap zakat penghasilan
PERTANGGUNGAN RESIKO MENURUT FATWA DSN-MUI NO. 39 TAHUN 2002 TENTANG ASURANSI HAJI: STUDI PADA KEMENAG KOTA BANDA ACEH Mutia Martuna Ningsih; Armiadi Musa; Azmil Umur
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol 5 No 1 (2024): Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v5i1.4537

Abstract

This article aims to analyse the practice of Hajj insurance at the Ministry of Religious Affairs of Banda Aceh City with a review according to Fatwa DSN-MUI Number 39 of 2002 concerning Hajj insurance. The role of the government in the management of Hajj insurance and the mechanism for submitting Hajj insurance claims are analysed. The problems in this study focus on how is the practice of Hajj insurance for pilgrims and the mechanism for submitting Hajj insurance claims at the Ministry of Religious Affairs of Banda Aceh City with relevance to the DSN-MUI Fatwa Number 39 of 2002 concerning Hajj Insurance Practices. The primary data is gathered from interviews and observations. While secondary data is obtained from the results of research related to this study. The results showed that, first, the insurance practice at the Ministry of Religious Affairs of Banda Aceh City is only limited as a facility provider who proposes to the Central Ministry of Religion Office as a policy holder, so that the insurance claim process occurs at the central level and can be confusing for pilgrims. Nevertheless, the Hajj insurance used by pilgrims is considered in accordance with Islamic teachings because it is sharia-based. Second, the mechanism for submitting insurance claims, families can apply for insurance to the provincial ministry of religion office which will then be submitted to the centre while carrying a number of requirements. Some of the requirements include a death certificate (SKK), a statement letter of heirs from the sub-district and the account number of the deceased or heirs. Third, in the review of the DSN-MUI fatwa No.39 of 2002 concerning Hajj insurance, the practice of Hajj insurance that occurs at the Ministry of Religious Affairs of Banda Aceh City is still less than optimal. Hajj pilgrims do not even know at all about the insurance claim process. Especially for pilgrims from the regions, the process of submitting claims is considered difficult to understand. In fact, the heirs of pilgrims often do not know how to submit insurance claims used by pilgrims, the absence of representatives from PT Asuransi Takaful Keluarga in the regions is also an obstacle in the process of submitting claims, so that the families of pilgrims face challenges in submitting claims with a long procedures.
TANGGUNG JAWAB PERJANJIAN KEMITRAAN PT KARYA SEMANGAT MANDIRI DENGAN PETERNAK PLASMA DI KECAMATAN INDRAPURI: Analisis Menurut Perspektif Akad Syirkah Halmasiska, Halmasiska; Musa, Armiadi; M. Yunus, Fakhrurrazi
Al-Iqtishadiah: Jurnal Hukum Ekonomi Syariah Vol. 2 No. 2 (2021): Al-Iqtishadiah: Jurnal Hukum Ekonomi Syariah
Publisher : Program Studi Hukum Ekonomi Syariah Fakultas Syariah dan Hukum UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/iqtishadiah.v2i2.1406

Abstract

THE CONCEPT OF TAX IN THE PERSPECTIVE OF ABU UBAID : A Relevance With The Tax System In Indonesia Musa, Armiadi; Binti Ilyas, Irawati; Khalidin, Bismi
Al-Iqtishadiah: Jurnal Hukum Ekonomi Syariah Vol. 4 No. 1 (2023): Al-Iqtishadiah: Jurnal Hukum Ekonomi Syariah
Publisher : Program Studi Hukum Ekonomi Syariah Fakultas Syariah dan Hukum UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/iqtishadiah.v4i1.3003

Abstract

This article examined if the implementation of tax policies in Indonesia adopts the Islamic concepts or not. In doing so, the article refers to Ubaid’s concepts on tax collection as advocated in the Islamic community. The main concern of the article was at exploring realities and practices during the implementation of tax policies to the Indonesian citizens, which in turns affecting the Muslim societies as well. This inquiry was explored usingqualitative method, in which the socio-economics approach was used as the basis of analysis. The data was collected using interviews of reputable figures in the field of Islamic economics and tax policies. The research findings disclosed that the Indonesian tax policies have partially adopted the Ubaid’s concepts on tax collection. In term of legal sources, the Indonesian tax policies have fully referred to the Indonesian tax law, and few of them have similarities with Ubaid’s concepts of the tax collection.
KONTEKSTUALISASI MAKNA SENIF RIQAB DALAM PERSPEKTIF ULAMA KONTEMPORER: KONTEKSTUALISASI MAKNA SENIF RIQAB DALAM PERSPEKTIF ULAMA KONTEMPORER Musa, Armiadi
Al-Iqtishadiah: Jurnal Hukum Ekonomi Syariah Vol. 5 No. 1 (2024): Al-Iqtishadiah: Jurnal Hukum Ekonomi Syariah
Publisher : Program Studi Hukum Ekonomi Syariah Fakultas Syariah dan Hukum UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/iqtishadiah.v5i1.4715

Abstract

Sebagian Ulama Kontemporer seperti Mahmud Syaltut, memandang bahwa perbudakan yang dimaksudkan dalam al-Quran surat at-Taubah ayat 60, sudah tidak ditemukan lagi faktanya di dunia sekarang ini, karena itu penafsiran riqab perlu diperluas tidak hanya menyangkut pembebasan budak tetapi juga upaya membebaskan negara-negara yang masih dikuasai negara lain yang bertindak dzalim baik secara politik, ekonomi, maupun ideologis. Negara-negara seperti ini masuk dalam cengkeraman perbudakan dan mengekang kebebasan warganya yang berdampak pada aspek kemanusiaan secara global lebih mengerikan daripada sekedar perbudakan hamba sahaya. Dengan demikian terma riqab tidak lagi harus dipahami secara literal, karena riqab dalam konteks budak sudah tidak relevan lagi. Namun jika ‘illat yang ada dalam pemikiran ulama dipertimbangkan dan disesuaikan dengan keadaan sekarang, maka riqab dikontekstualisasikan pemaknaanya agar sesuai dengan kondisi sekarang. Menurut al-Qurthubi dan Muhammad Rasyid Rida, terkait membebaskan bangsa yang terjajah dengan zakat, Rasyid Rida berpendapat dibolehkan sekiranya tiada lagi keperluan untuk menebus kemerdekaan hamba sahaya secara individu. Beliau mengemukakan bahwa bagian senif riqab boleh dipergunakan untuk membantu sesuatu bangsa yang ingin melepaskan dirinya dari penjajahan, apabila tidak ada sasaran membebaskan, perorangan. Adapun Yusuf Qardhawi cenderung menyatakan bahwa tidak perlu memperluas pengertian kalimat yang madlul aslinya tidak menunjukkan demikian, sebab menolong bangsa yang sedang memperjuangkan kemerdekaannya, merupakan tanggungjawab Bersama, bukan membebankan bantuannya pada dari senif zakat. Riqab pada konteks kekinian, khususnya di Indonesia dan Malaysia dapat disamakan dengan human trafficking atau perdagangan orang., sehingga direkomendasikan kepada Lembaga-lembaga keamilan dapat membebaskan mereka dari perbudakan modern.
Cash Wakaf's Contribution to Islam's Socio-Economic Development in Perak Shafiai, Mohd Zaini; Musa, Armiadi; Muthalib, Salman Abdul
Media Syari'ah : Wahana Kajian Hukum Islam dan Pranata Sosial Vol 26, No 1 (2024)
Publisher : Sharia and Law Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v26i1.24311

Abstract

This article aims to discuss the role of cash waqf in the socio-economic development of Muslims in the country of Perak. Cash Waqf is a new product of fiqh today. Because, initially the discussion about waqf referred to non-transferable assets ('iqar) and transferable assets (manqul). Waqf Perak Ar Ridzuan (WPAR) which was launched in 2015 aims to overcome the problem of lack of cash waqf funds. This article explains the implementation of WPAR cash waqf from 2016 to 2021. This research is qualitative in nature through a semi-structured interview protocol with the management of the Perak Islamic Religion Council (MAIPk). The research results found that the implementation of cash waqf focuses on four main areas, namely economics, education, health and religion. In the economic sector, bot waqf funds and waqf business centers (WBC) help increase the income and standard of living of Muslims. Meanwhile, in the education sector, the focus is on endowments for student dormitory buildings and the MUMTAZ program. Meanwhile, in the health sector, hemodialysis center facilities have been built and in the religious sector, funds have been created for the development of maahad tahfiz and the development of Al-Quran knowledge. The findings of this research prove that increasing WPAR fund collection can develop the socio-economic development of Muslims in the country of Perak.  It is hoped that the implications of this research can provide a valuable contribution and serve as a guide for MAIPk, in managing waqf so that it can empower cash waqf in the country of Perak.
PERSEPSI DOKTER TERHADAP ZAKAT PENGHASILAN: Suatu Penelitian pada Asosiasi IDI Kota Banda Aceh Musa , Armiadi; Maualana, Ilham
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 1 No. 2 (2020): Al-Mudharabah : Jurnal ekonomi dan Keuangan Syariah
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v2i2.1285

Abstract

Zakat penghasilan merupakan zakat yang diwajibkan kepada setiap atau suatu keahlia profesional tertentu. Zakat penghasilan merupakan zakat muncul dari pada ijtihad ulama kotemporer. Zakat penghasilan di tunjukkan kepada pelaku profesi yang tidak dibahas sebelumnya didalam Al-Quran dan Hadist. Pada penelitian ini dilakukan untuk mengehatui bagaimana pemahaman pelaku profesi Dokter pada Asosiasi IDI kota Banda Aceh terhaap zakat penghasilan, dan yang menjadi fokus dari pembahasannya iyalah persepsi dai para Dokter tersebut terhadap zakat penghasilan dan apa saja yang menjadi faktor yang mempengaruhi pemahaman dari para Dokter tersebut terhadap zakat penghasilan
Co-Authors Abdul Manan Akmal, Raihanul Andri Kiawan Arifa Santi Azharsyah Ibrahim Azmil Umur Azmil Umur, Azmil bin Abdul Jalil, Husni Binti Ilyas, Irawati Bismi Khalidin Cut Afrida Damanhuri Edi Yuhermansyah Fakhrurrazi M. Yunus Hafas Furqani Halim, Hendra Halmasiska Halmasiska Halmasiska, Halmasiska Hasanuddin Yusuf Adan Hendra Halim Ilham Maualana Irawati Binti Ilyas Jailani Jailani Khairul Amri M. Chalis Maualana, Ilham Muhamad Al-Fattah Bin Abu Bakar Muhammad Arifin Muhammad Ash Shiddiqi Muhammad Hanif Alghiffari Mutia Martuna Ningsih Ningsih, Mutia Martuna Reza Darmawan Salman Abdul Muthalib Sartika Indah Sari Shafiai, Mohd Zaini Syarifah Najah Teuku Zulfikar