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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

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

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

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

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

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

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

RISK COVERAGE ACCORDING TO DSN-MUI FATWA NO. 39 OF 2002 CONCERNING HAJJ INSURANCE: A STUDY AT THE MINISTRY OF RELIGIOUS AFFAIRS OF BANDA ACEH CITY Ningsih, Mutia Martuna; Musa, Armiadi; Umur, Azmil
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

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.

Digital-Based Information System of Zakat Management in Indonesia: Strategies for Increasing Revenue in Fiqh Muamalah Perspectives Musa, Armiadi; Zulfikar, Teuku; Khalidin, Bismi
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol 6, No 2 (2022): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v6i2.11960

This study aims to examine the digital-based zakat management information system and strategies for increasing ZIS fund income from the perspective of muamalah fiqh in NTB and Aceh. This study focuses on using SimBaznas on the loyalty of zakat payments, the cand constraints, and strategies taken to increase zakat payments in the two regions. This is a mixed-method study to obtain more comprehensive, reliable, and objective data. The results showed that the implementation of SimBaznas at Baznas in NTB was only carried out on reporting zakat collection that had been carried out properly, while reports and asset reports had not been well informed in SimBaznas. Meanwhile, in Aceh Province, all SimBaznas features have not been effective. Quantitative analysis shows that the ease of use and availability of facilities and infrastructure does not guarantee a correlation with the implementation of SimBaznas in the two provinces. In addition, the seriousness of the interest of SimBaznas users has an effective effect on the implementation of the system. However, it is certain that the existence of SimBaznas has no significant effect on the loyalty of Muslims in the two provinces. The problem with using SimBaznas is caused by the lack of quantity and quality of IT-based human resources. Therefore, the strategies that can be applied are improving the quality and quantity of SimBaznas IT managers, socializing SimBaznas to the public, encouraging ratifying the law on zakat as a tax deduction, and finalizing the regulation of zakat as PAD in Aceh. Therefore, in the context of fiqh muamalah, Baitul Mal will increasingly contribute to poverty alleviation, economic development, and human resource development in NTB, Aceh, and Indonesia.

Cash Wakaf's Contribution to Islam's Socio-Economic Development in Perak Shafiai, Mohd Zaini; Musa, Armiadi; Muthalib, Salman Abdul
Media Syari'ah Vol 26 No 1 (2024)
Publisher : Fakultas Syariah dan Hukum Universitas Islam Negeri Ar-Raniry Banda Aceh

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

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.

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