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Tinjauan akad murabahah li al-amr bi ashira Hosen, Muhammad Nadratuzzaman
IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan Vol 12, No 2 (2012)
Publisher : Sekolah Tinggi Agama Islam Negeri Salatiga

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Abstract

This article aim to examine the term of mura>bah}a li al-a>mr bi ashira> (MLAB) is not widely known by practitioners and observers of Islamic economics. MLAB is a term of contemporary fikih that is different from classical mura>bah}a, the difference is not located at the level of the concept, but lies in the procedures performed. The most fundamental difference between mura>bah}a and MLAB is located on the parties to a contract; in MLAB parties directly involved are the sellers, banks and customers as a buyer, while the mura>bah}a parties involved only the seller and buyer. In addition, there is necessity in carrying out the promise of MLAB (wa’ad al-mulzim) the sale and purchase of a promise by the bank and the customer. The method of this article is to review the opinion of Islamic scholars in many books and articles, meanwhile the aim of this article is to explain the controversial behind of two contracts such as mura>bah}a, and mura>bah}a li al-a>mr bi ashira>>> in the implementation of Islamic Finance and Islamic Banks.
Mendudukkan status hukum asuransi syariah dalam tinjauan fuqaha kontemporer Hosen, Muhammad Nadratuzzaman; Muayyad, Deden Misbahuddin
IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan Vol 13, No 2 (2013): IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan
Publisher : Sekolah Tinggi Agama Islam Negeri Salatiga

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Abstract

Insurance Law in The contemporary Islamic Jurists Reviews. The aim of this article is to explain theinsurance points of view of contemporary Islamic jurists. In the classical fiqh literatures, discussion ofinsurance can not be found except in the book of Rad al Muhtar ‘ala Dar al Mukhtar, this book ispublished by Ibn Abidin Hanafiyah as a Islamic Jurist. The Insurance is allowed by the majority ofcontemporary jurists, namely, insurance ta’awuni based on tabarru (donation), while insurance tijari isnot allowed because it contains elements that are prohibited such as riba and gharar.
TINJAUAN HUKUM FIKIH TERHADAP HADIAH TABUNGAN DAN GIRO DARI BANK SYARI'AH Hosen, Muhammad Nadratuzzaman; Muayyad, Deden Misbahudin
ALQALAM Vol 30 No 1 (2013): January - April 2013
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (960.88 KB) | DOI: 10.32678/alqalam.v30i1.1409

Abstract

This article explains about the Islamic law of gift from Bank to customers related to saving and gyro accounts of Islamic Bank. The Islamic Banks give gift directly  and  indirectly  to  new  ettstomers  and  old  customers  through drawing  (qur'ah) or lottery and non-drawing. There are disputes (ikhtilaf) among Islamic Law  Experts (Fuqaha’) about the status of law when Islamic Banks give the gift. Hanafi and  Syafi'i  Schools  of thought  opined  that  the gift  can  be given  to  the customers as long as there is no agreement between bank and costomers meanwhile the banks still have a debt to consumers, this is permissible. Maliki and Hanbali schools opined that the gift is not permissible during the time of borrowing and lending. Majority Islamic Exsperts allow to give gift after banks have already paid­ back the debt to consumers as long as there is no agreement between bank and cusiomers, but Maliki School do not allow lo give gift at that condition. Also, for giving gift should free from gambling or elements of gambling (muqamarah).  The method of this article is using literature reviews from classical Islamic Law's books and contemporary Islamic law's books related to drawing or lottery and gambling, meanwhile the aims if this mticle are to investigate the law status if gift from bank to new customers and old customers with direct and indirect ways.   Keywords : gift, saving and gyro accounts, disputes, drawing and elements of gambling
RESPON ULAMA NAHDLATUL ULAMA MADURA TERHADAP FATWA MAJELIS ULAMA INDONESIA TENTANG WAKAF UANG Harisah, Harisah; Gultom, Mitra Sami; Hosen, Muhammad Nadratuzzaman; Kusairi, Ah.; Ahmad, Azlin Alisa
Ekonomi Islam Vol. 15 No. 2 (2024): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jei.v15i2.14564

Abstract

This research was aimed at examining the response made by the ulama (Islamic religious scholars) of the Madura Branch of the NU and to find out their reactions to the MUI fatwa concerning cash wakaf. This research was classified as qualitative. The sample for this research consisted of 101 religious scholars of the Madura branch of the NU. The research was conducted in the form of surveys and interviews with these Madura NU members, to ascertain their arguments. The results of the research obtained showed convincingly that the majority of NU religious scholars accept and agree with the MUI Fatwa concerning cash wakaf, in that the response “agree” (Setuju – S) received the highest percentage return for all items, recording positive results between 40% and 60%, whilst the percentages for the response “strongly agree” (sangat setuju - SS) was the second strongest, receiving between 19% and 48% support. Based upon the results of the interviews conducted by the researchers with the NU Madura theologians, it was their opinion that the MUI Fatwa concerning cash wakaf fulfils the requirements of Islamic religious law. Not only that, but these scholars were also of the opinion that a cash wakaf can be a beneficial social instrument and may assist in overcoming social problems in their regions. The implication of this study is that the validity of the MUI fatwa can be widely accepted among local scholars, providing a strong legal foundation for the development of cash waqf in Indonesia, particularly in Madura. This fatwa is not only recognized as valid according to Islamic law, but also serves as a basis for the acceptance of cash waqf by the public as a legitimate and effective charitable instrument Keywords: Nahdhatul Ulama’, Fatwa Commission, Cash Wakaf, Madura.
RESPON ULAMA NAHDLATUL ULAMA MADURA TERHADAP FATWA MAJELIS ULAMA INDONESIA TENTANG WAKAF UANG Harisah, Harisah; Gultom, Mitra Sami; Hosen, Muhammad Nadratuzzaman; Kusairi, Ah.; Ahmad, Azlin Alisa
Ekonomi Islam Vol. 15 No. 2 (2024): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jei.v15i2.14564

Abstract

This research was aimed at examining the response made by the ulama (Islamic religious scholars) of the Madura Branch of the NU and to find out their reactions to the MUI fatwa concerning cash wakaf. This research was classified as qualitative. The sample for this research consisted of 101 religious scholars of the Madura branch of the NU. The research was conducted in the form of surveys and interviews with these Madura NU members, to ascertain their arguments. The results of the research obtained showed convincingly that the majority of NU religious scholars accept and agree with the MUI Fatwa concerning cash wakaf, in that the response “agree” (Setuju – S) received the highest percentage return for all items, recording positive results between 40% and 60%, whilst the percentages for the response “strongly agree” (sangat setuju - SS) was the second strongest, receiving between 19% and 48% support. Based upon the results of the interviews conducted by the researchers with the NU Madura theologians, it was their opinion that the MUI Fatwa concerning cash wakaf fulfils the requirements of Islamic religious law. Not only that, but these scholars were also of the opinion that a cash wakaf can be a beneficial social instrument and may assist in overcoming social problems in their regions. The implication of this study is that the validity of the MUI fatwa can be widely accepted among local scholars, providing a strong legal foundation for the development of cash waqf in Indonesia, particularly in Madura. This fatwa is not only recognized as valid according to Islamic law, but also serves as a basis for the acceptance of cash waqf by the public as a legitimate and effective charitable instrument Keywords: Nahdhatul Ulama’, Fatwa Commission, Cash Wakaf, Madura.
Strengthening the Function of BAZNAS as Zakat Regulator: Legal Draft Proposal and Its Public Perceptions Hosen, Muhammad Nadratuzzaman; Wahab, Abdul; Larasati, Diah; Hidayah, Nur; Mutiara, Tira
Jurnal Cita Hukum Vol. 10 No. 1 (2022)
Publisher : Fakultas Syariah dan Hukum, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jch.v10i1.24448

Abstract

Zakat management in Indonesia is historically developed in civil society. In Law Number 38 of 2011, the state recognizes two official institutions in managing Zakat. While in Law Number 23 of 2011, zakat management is in BAZNAS, an institution formed by the government. There is an unequal position where LAZ is subordinated to BAZNAS. This can be seen in the task of LAZ, which is in charge of assisting BAZNAS in the management of national Zakat. The method used in this research is the descriptive statistical analysis method by distributing questionnaires. This study looks at the perception or views of the community if BAZNAS is the only authority in making arrangements for Zakat. As a result, BAZNAS has not become the only institution that the public can trust in managing national Zakat. People are accustomed to paying Zakat directly to mustahik or amil in the villages, such as paying Zakat to kyai. Distribution and distribution are not yet optimal, so the community prefers to give it themselves. Today's regulation of LAZ was adopted by the Ministry of Religion so that the relationship between BAZNAS and LAZ does not unite, which considers each other to be competitive. The proposal related to strengthening the regulation and management of Zakat by BAZNAS by only opening one coordination door has not been approved by the community because it is considered that the presence of BAZNAS will eliminate LAZ.Keywords: Public Perception, BAZNAS, LAZPenguatan Fungsi BAZNAS Sebagai Regulator Zakat: Usulan RUU dan Persepsi PublikAbstrakPengelolaan Zakat di Indonesia berdasarkan sejarah berkembang di masyarakat sipil. Dalam UU Nomor 38 tahun 2011, negara mengakui adanya dua lembaga yang resmi dalam melakukan pengelolaan zakat. Sementara di UU Nomor 23 tahun 2011, pengelolaan zakat berada di BAZNAS yang merupakan lembaga bentukan pemerintah sehingga adanya kedudukan yang tidak seimbang, dimana LAZ menjadi subordinasi BAZNAS. Hal ini terlihat pada tugas LAZ yang bertugas untuk mebantu BAZNAS dalam pengelolaan zakat nasional. Penelitian ini melihat bagaimana persepsi atau pandangan masyarakat, apabila BAZNAS menjadi satu-satunya otoritas dalam melakukan pengaturan tentang zakat. Metode yang digunakan penelitian ini ialah metode analisis statistik deskriptif dengan penyebaran kuesioner. Hasilnya, BAZNAS belum menjadi satu-satunya lembaga yang dapat dipercaya masyarakat dalam melakukan pengelolaan zakat nasional. Masyarakat terbiasa dengan membayar zakat secara langsung kepada mustahik atau amil di kampung-kampung seperti membayar zakat kepada kyai. Distribusi dan penyaluran yang belum optimal, maka masyarakat lebih memilih sendiri untuk memberikan. Aturan hari ini LAZ dianggap oleh Kemenag, sehingga hubungan BAZNAS da LAZ tidak menyatu yang menganggap saling bersaing. Usulan terkait dengan penguatan regulasi dan pengelolaan zakat oleh BAZNAS dengan hanya membuka satu pintu koordinasi belum disetujui masyarakat, karena dianggap kehadiran BAZNAS akan meniadakan LAZ.Kata Kunci: Persepsi Masyarakat; BAZNAS; LAZ Усиление функции BAZNAS как регулятора закята: Правовой проект предложения и его общественное восприятие АннотацияУправление закятом (Один из пяти столпов Ислама) в Индонезии исторически развивалось в гражданском обществе. В Законе № 38 от 2011 года государство признает два официальных учреждения в управлении закятом. В то время как в Законе № 23 от 2011 года управление закятом находится в BAZNAS (учреждение, которое осуществляет управление закятом на национальном уровне), учреждении, созданном правительством, так что возникает несбалансированная позиция, где LAZ (учреждение по управлению закятом, созданное частным сектором или вне правительства) становится подчиненным BAZNAS. Это видно из задачи LAZ, которое помогало BAZNAS в управлении национальным закятом. Метод, используемый в этом исследовании, представляет собой метод описательного статистического анализа путем распространения анкет. В этом исследовании рассматривается восприятие или взгляды сообщества на то, является ли BAZNAS единственным авторитетом в принятии решений о выплате закята. В результате BAZNAS не стал единственным учреждением, которому общественность может доверять в управлении национальным закятом. Люди привыкли платить закят непосредственно “Mustahik” (людям, которые имеют право на получение закята) или “Amil” (людям, ответственным за сбор и распределение закята) в деревнях, например, выплачивать закят в “kyai“ (Эксперт по исламу). Распространение и раздача пока не оптимальны, поэтому сообщество предпочитает раздавать его самостоятельно. Сегодняшнее положение о LAZ было принято Министерством по делам религии, чтобы отношения между BAZNAS и LAZ не объединялись, так как они считаются конкурирующими друг с другом. Предложение, связанное с усилением регулирования и управления закятом со стороны BAZNAS путем открытия только одной координационной двери, не было одобрено сообществом, поскольку считается, что присутствие BAZNAS устранит LAZ.Ключевые слова: Общественное восприятие; BAZNAS; LAZ 
Komparasi Efisiensi Teknis Bank Umum Konvensional (BUK) dan Bank Umum Syariah (BUS) di Indonesia Dengan Metode Data Envelopment Analysis (DEA) Wahab, Abdul; Hosen, Muhammad Nadratuzzaman; Muhari, Syafaat
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 6 No. 2 (2014)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v6i2.1229

Abstract

The Comparation of Technical Efficiency Between Conventional Banks and Islamic Banks in Indonesia Using DEA MethodThis research is to compare the levels of technical efficiency between BUK and BUS by employing non-parametric Data Envelopment Analysis (DEA). This research assigns Third Party Funds, Labor Expenses and Fixed Assets which are input variable, meanwhile Total Credit and Other Incomes are determined as Output Variables. This research also examines the Profitability of BUK and BUS by Using Panel Regression Model with CAR, LDR, NPL and BOPO as independent variables, where ROA and ROE are dependent variables. The result showed that the average technical efficiency of the Conventional Banks is better than that of the Islamic Banks. That is because of the inefficient utilization of Input Variables, namely Third Party Funds, Labor Expenses and Fixed Assets in the Islamic Banks  DOI:10.15408/aiq.v6i2.1229
The Effect of Financial Ratios, Maqasid Sharia Index, and Index of Islamic Social Reporting to Profitability of Islamic Bank in Indonesia Hosen, Muhammad Nadratuzzaman; Jie, Ferry; Muhari, Syafaat; Khairman, Muhammad
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 11 No. 2 (2019)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v11i2.11588

Abstract

This study aims to analyze the performance of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Net Income Margin (NIM), Operating Expenses Ratio (OER), Maqasid Sharia Index (MSI), and Index of Islamic Social Reporting (ISR) to influence the level of profitability. The main purpose of this study is to complete the previous research with try to add the variables MSI and Index of ISR to estimating the change of profitability of Islamic banks in Indonesia. The study conducted eight Islamic Banks to be analyzed in the period from 2010 to 2012. The tool of analysis is used multiple linear regression for predicting the level of profitability. The results of the study show that all of the independent variables are significantly affected simultaneously to the level of profitability. Partially, NIM and OER are significantly affected by the level of profitability. The low level of Maqasid Sharia Index and Islamic Social Reporting implementation of the Islamic banks in Indonesia in the period of the study proves that these two variables are not the main indicator or a major achievement of most Islamic banks, even though Islamic banks should refer to attain mashlalah (public interest).Abstrak:Penelitian ini bertujuan untuk menganalisis kinerja yang ditunjukkan oleh rasio Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Net Income Marging (NIM), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Indeks Maqashid Syariah (MSI), dan Indeks Islamic Social Reporting (ISR) terhadap profitabilitas bank syariah di Indonesia. Tujuan dari penelitian ini adalah melengkapi penelitian-penelitian sebelumnya dengan menambahkan variabel MSI dan ISR untuk mengestimasi profitabilitas bank syariah di Indonesia. Penelitian ini menggunakan data tahunan pada delapan bank syariah pada periode antara tahun 2010 hingga 2012 dimana penelitian ini menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara simultan seluruh variabel independen mempengaruhi profitabilitas bank syariah secara signifikan. Secara parsial hanya NIM dan BOPO yang berpengaruh signifikan terhadap profitabilitas. Lemahnya pengaruh Indeks Maqashid Syariah dan Indeks Islamic Social Reporting menunjukkan bahwa kedua variabel tersebut bukanlah faktor utama dalam pencapaian bank syariah, meskipun bank syariah juga harus memperhatikan faktor mashlahah.