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Teori Pembangunan dalam Perspektif Ibnu Khaldun : Analisis Historis dan Implikasi Kontemporer Ade Suryawirawan; Yadi Janwari; Dedah Jubaedah
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.950

Abstract

Ibn Khaldun's thoughts, especially those presented in his work Muqaddimah, have made important contributions to understanding the dynamics of society, economy, and politics. This article comprehensively examines Ibn Khaldun's development theory with a historical approach, conceptual analysis, and reflection on the relevance of his thoughts in the modern era. Using literature study and content analysis methods, this study explores central concepts such as asabiyyah, dynasty cycle, economic productivity, and the role of the state in development. The findings show that although issued in the 14th century, Ibn Khaldun's development theory has essential similarities with contemporary development paradigms such as the importance of social capital, fiscal balance, and leadership regeneration. The theoretical implications of this study are expected to enrich the discourse on development based on ethical values ​​and social justice.
Analisis Komparatif dan Implementasi Kebijakan Fiskal pada Negara Indonesia dan Arab Saudi Perspektif Ekonomi Islam Dede Nurwahidah; Yadi Janwari; Sofian Al-Hakim; Nissa Ayu Marliana
MAMEN: Jurnal Manajemen Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v4i3.5759

Abstract

This study analyzes the disparity between the ideal concept of Islamic fiscal policy implemented during the Prophet Muhammad's era and the Rightly Guided Caliphs period with its contemporary practice in Muslim countries, focusing on Saudi Arabia and Indonesia. Using qualitative methods and historical-comparative analysis, the research identifies three main differences: (1) the public financial management system, where Baitul Mal has evolved into a modern financial system that is not fully sharia-compliant; (2) state revenue sources, where reliance on zakat, kharaj, and jizyah has shifted to conventional taxation; and (3) welfare distribution mechanisms, which have been reduced to limited social programs compared to the comprehensive Islamic social security system. Additionally, both case study countries have economic development visions—Saudi Arabia's Vision 2030 and Indonesia's 2045 Economic Transformation—that influence their fiscal policies. The factors contributing to this gap include pressures from the global economic system, limitations in implementing sharia in public finance, insufficient in-depth understanding of Islamic fiscal concepts, and the complexity of transitioning from conventional to sharia-based systems. Theoretically, this study contributes to developing an adaptive Islamic fiscal policy model suitable for modern contexts. Practically, it provides policy recommendations to strengthen the implementation of sharia-based fiscal systems in Muslim countries while addressing global challenges and national development needs. slim countries in optimizing the implementation of a sharia-based fiscal system.
Menggali Potensi Kharaj dan Ushr dalam Mendorong Ekonomi Hijau: Perspektif Islam untuk Masa Depan Berkelanjutan Muharni, Yusraini; Janwari, Yadi; Al Hakim, Sofyan; Rahmah Kusuma, Nurul
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 7 No. 1 (2025): Eco-Iqtishodi: Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/v8pnyx76

Abstract

The global environmental crisis demands the implementation of sustainable development concepts, including an environmentally friendly green economy. From an Islamic economic perspective, classical fiscal instruments such as kharāj (land tax) and ushr (zakat on agricultural produce) are relevant to supporting the transition to a green economy. This study aims to analyze the potential of kharāj and ushr as green fiscal instruments based on Sharia values. The research method uses a qualitative approach through a literature review of classical (Kitāb al-Kharāj) and modern literature (green economy and sustainable finance). The results of the study indicate that kharāj can be modernized as a green land tax that supports conservation, renewable energy, and reforestation. Meanwhile, ushr can be directed to fund organic agriculture, water management, and the empowerment of smallholder farmers. This study provides a theoretical contribution to the development of an Islamic green fiscal model that is synergistic with the Sustainable Development Goals (SDGs).Keywords: kharaj, ushr, green economy, sustainability, SDGs
Zakat And Taxes As Islamic Fiscal Instruments: A Solution To The Double Tasking Debate Suherli, Ian Rakhamawan; Janwari, Yadi; al Hakim, Sofyan; Sulaeman, Sulaeman
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1581

Abstract

This study aims to explore the integration of zakat and taxes as fiscal instruments in the Islamic economic system, focusing on the challenges and opportunities faced in its implementation. The method used is a qualitative approach with a comparative analysis of various existing literature and practices. The results indicate that despite significant challenges, such as legal complexity, community resistance to change, and the risk of corruption, this integration has the potential to improve efficiency, transparency, and accountability in fund management. Furthermore, this integration can provide legal clarity for zakat and tax payers and update potentially outdated regulations. This study recommends the need for close collaboration between the government, religious institutions, academics, and the community to create an effective and widely accepted system. Thus, the integration of zakat and taxes is expected to support sustainable socio-economic development in the context of a modern state.
Teori Konsumsi Islam : Refleksi Pemikiran Imam Al-Ghazali Dan Relevansinya Dengan Perilaku Konsumsi Kontemporer Salimudin, Mumud; Janwari, Yadi; Heryana, Rudy
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 11.B (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze Imam al-Ghazali's economic thoughts on maslaha and its relation to Islamic consumption ethics and its relevance to the consumption behavior of contemporary society. The research methodology used is a qualitative method with a comprehensive type of literature review. The results showed that when it comes to consumer behavior, top priority should be given to primary needs (ḍharuriyyah), followed by secondary needs (hajjiyat) and tertiary needs (taḥsiniyyah) according to the principles of al-maqaṣid al-shari'ah. According to the Islamic perspective, consumption behavior should be to use wealth according to needs and refrain from the nature of israf and tabżir. In every act of consumption, Muslims are obliged to uphold the principles of halal and ṭhayyib. The purpose of consumption behavior in Islamic economics is to satisfy material and spiritual aspects, namely the achievement of goodness both in the world's life and the hereafter called Falah. Both aspects will be achieved by maximizing the benefits of each item consumed
Analysis of Abu Yusuf's Thoughts on Tax Revenue in the Book of al-Kharāj and Its Relevance to Contemporary Tax Law Principles: A Fiqh Perspective Jajat Sudrajat; Almurni, Muhammad Furqon; Yadi Janwari; Dedah Jubaedah
NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam Vol. 10 (2024): NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/nukhbah.v10i2.1768

Abstract

This article aims to analyze the differences of opinion among scholars regarding the legal imposition of obligations on the public by the Islamic state other than zakat. The main focus of this article is on the views of Abu Yusuf, a prominent scholar during the Abbasid era, whose famous work al-Kharāj made a significant contribution to the development of the tax system in the Islamic state, as well as its relevance to contemporary tax law principles. In addition, the article examines the criteria for tax collection based on the perspective of fiqh. This study employs a qualitative approach using normative juridical and descriptive-analytical methods. The findings reveal that Abu Yusuf, through al-Kharāj, recognized the imposition of taxes by the state in addition to zakat, such as jizyah (a tax levied on non-Muslim citizens), ‘usyr (a tithe, typically one-tenth of agricultural produce), and kharāj (a land tax on agricultural lands). During the time of Prophet Muhammad PBUH there were no established regulations regarding kharāj and ‘usyr. The implementation of these two taxes began during the era of ‘Umar bin al-Khaṭṭāb RA, following the conquest of Persian territories, particularly the fertile region of Sawad in Iraq, where kharāj was imposed on land and ‘usyr was levied on non-Muslim traders entering Islamic territories. The conclusion of this study is that the imposition of taxes other than zakat is recognized in fiqh, provided it meets specific criteria, including a real and urgent need, fair and prudent implementation, allocation of tax revenue for public interest, and consultation between the leader and experts prior to tax imposition. The practical implication of this study is that the application of taxes in accordance with fiqh criteria can serve as an additional source of revenue for Islamic states to develop infrastructure and improve social welfare, particularly in efforts to alleviate poverty.
Transformasi Pemikiran Ekonomi Abu Yusuf dalam Peningkatan Pendapatan Negara yang Berkeadilan untuk Semua Pihak Suherli, Ian Rakhmawan; Yadi Janwari; Dedah Juabaedah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.23328

Abstract

Abstraksi Pada era Daulah Abbasiyah, kompleksitas permasalahan dan luasnya wilayah kekuasaan menuntut adanya ijtihad dan pemikiran baru, terutama terkait persoalan sosial dan ekonomi.  Salah satu pemikir ekonomi terkemuka adalah Abu Yusuf, murid utama Abu Hanifah. Pembahasan penelitian ini dilakukan terhadap pemikiran ekonomi yang dilakukan oleh Abu Yusuf dalam memalukan transformasi pendapatan negara . Kepada khalifah Harun al Rasyid, Abu Yusuf memberikan pandangan mengenai sistem perpajakan yang adil dan proporsional, seperti kharaj (pajak tanah), usyur (bea cukai), dan sistem muqasamah (pajak proporsional sesuai hasil panen). Selain itu, Abu Yusuf juga membahas pengelolaan sumber daya alam (air dan tanah) milik negara, zakat (pertanian, perdagangan, ternak), serta kebijakan pengeluaran negara (gaji pegawai, militer, infrastruktur, jaminan sosial). Pemikiran ekonomi Abu Yusuf menekankan keadilan dalam distribusi kekayaan, memperhatikan kebutuhan masyarakat, serta mewujudkan kemaslahatan dan kesejahteraan bagi semua pihak melalui pengelolaan negara yang baik. Kata Kunci : Abu Yusuf , kharaj , usyur , transformasi pajak
Muzâra'ah As a Model and Practice of Pesantren Agricultural Cooperation in Improving the Welfare of Farmers in West Java Aminulloh, Ali; Janwari, Yadi; Nurrohman, Nurrohman; Suntana, Ija
International Journal of Social Science, Education, Communication and Economics Vol. 2 No. 6 (2024): February
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i6.257

Abstract

This research is motivated by the fact that there is still a lot of unproductive agricultural land in West Java, even though the agricultural sector contributes a lot to the community's economy. There needs to be an effort to involve various components of society, especially Islamic boarding schools, in increasing the productivity of agricultural land through cooperation using the muzâra'ah system involving many parties to improve the welfare of farmers and Islamic boarding schools. The aim of this research is to analyze and discover land management practices, cooperation models, and the impact of agricultural cooperation on the welfare of farmers in West Java. This research is field research using a qualitative approach. The research results show that, First, agricultural land management practices in West Java are collaborated with various parties, both internal Islamic boarding schools such as students, teachers and administrators as well as with the surrounding farming community. The two Islamic boarding school agricultural collaborations with the muzâra'ah system in West Java were expanded in scope, not just farmers and landowners, but there were elements of academics, government, the business world, financial institutions, markets and non-governmental organizations. Islamic boarding schools innovate agricultural cooperation with the quintuple helix model using multi contracts, namely connecting these parties to optimize the agricultural business being collaborated. Islamic boarding schools also build aspects of farmers' spirituality through guidance on the application of religious values in agricultural cooperation. Third, Islamic boarding school agricultural cooperation is able to absorb agricultural labor, so that farmers are able to improve their economy, have permanent jobs and increase their religious understanding and practice.
Hukum Islam pada Imple¬mentasi Manajemen Risiko Penyelesaian Pembiayaan Bermasalah Bank Syariah Indonesia (BSI) Ismail, Yana Chaeru Taufik; Janwari, Yadi; Kamaludin Yusup, Deni; Ahmad Saebani , Beni
Journal of Comprehensive Science Vol. 3 No. 9 (2024): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v3i9.985

Abstract

Islamic banking continues to develop, particularly in product diversification, offering a wider variety of options that have positively impacted the public's willingness to conduct muamalah activities through Islamic banks. Various financing products provide customers with the convenience of selecting options that suit their needs. The object of this research, as explained by Husein Umar in Setiawan Santana, focuses on problematic financing, a condition where significant deviations occur in repayments, leading to delays or potential losses. Problematic financing represents a situation where loan repayment agreements face the risk of failure and tend to lead to potential losses. This study offers new insights by examining the role of Islamic law in managing problematic financing risk at Bank Syariah Indonesia (BSI). The novelty of the research lies in the further exploration of using Islamic contracts (akad) as the main foundation in regulating and resolving problematic financing. Through this approach, the research provides a fresh perspective on how Islamic banks can more effectively manage financing risks while adhering to Sharia principles. The impact of this research on Islamic banking is quite significant. The application of risk management based on Islamic law is expected to enhance public trust in Islamic banking and strengthen its stability in Indonesia. The use of akad as the legal basis in resolving problematic financing ensures transparency and fairness in line with Sharia principles. This provides protection for both customers and the bank, creating a stronger foundation for the sustainability of Islamic banking in the future.
Sumber Pendapatan Negara Dalam Pandangan Al-Mawardi Santika, Ganjar; Janwari, Yadi; Jubaedah, Dedah
MASHLAHAH Vol. 2 No. 1 (2023): Mashlahah: Journal of Islamic Economics
Publisher : Sekolah Tinggi Agama Islam Darussalam Kunir

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62824/pwjwgc22

Abstract

Negara yang berhasil menciptakan kesejahteraan rakyat merupakan ciri dari suatu Negara yang berhasil, salah satu keberhasilannya adalah meningkatnya kualitas hidup rakyat yang erat kaitannya dengan kehidupan ekonomi, ekonomi suatu Negara disandarkan dari pengelolaannya yang baik, pucuk dari keberhasilan ini salah satunya adalah pengelolaan pendapatan Negara. Pemikiran tentang pendapatan Negara ini sudah sejak dahulu disuarakan, salah satunya cendekiawan muslim Al-Mawardi menyebutkan bahwa pendapatan Negara bersumber dari zakat, ghanimah, jizyah dan kharaj, adapun jika Negara defisit anggaran maka pendapatan bisa dihasilkan dari pajak dan pinjaman secara publik, lebih rinci penulis akan memaparkan tentang pemikiran Al-Mawardi tentang pendapatan Negara.
Co-Authors Abd. Kholik Khoerulloh Abdul Fattah Abdul Gofur Abdurahman, Lukman Abdurrahman Wahid, Abdurrahman Adil, Ustad Ahmad Lukman Nugraha Ahmad Luqman Hakim Ahmad Luqman Hakim, Ahmad Luqman Ahmad Rifai Ahmad Suganda Aini Mansur, Zuhratul Akmaliyah Akmaliyah Al Hakim, Sofyan Al-Hakim, Sofian Ali Santosa Almurni, Muhammad Furqon Amany, Amany Aminulloh, Ali Anggraeni, Desi Cahya Anisa Ilmia Annisa Eka Rahayu Anton Athoillah anton athoillah Ari Fajar Santoso Asep Dadang Hidayat Asri Sundari Athoillah, Mohamad Anton Ayi Nurbaeti Ayi Yunus Rusyana Ayi Yunus Rusyana Burhansyah, Luki Chandra Dedah Juabaedah Dedah Jubaedah Dedah Zubaedah Dede Nurwahidah Deni Kamaludin Yusup Denni Murdani Dodi Yarli Ending Solehudin Fairuz ‘Ainun Na’im Firman Nugraha Firman Nugraha Fitriani, Putri Diesy Ghilmanul Wasath Gina Saila Sofiah Gina Saila Sofiah Gozaly, Ahmad Yusdi Gunariah, Frilla Hadiat, Hadiat Heni Pujiastuti Heris Suhendar Heryana, Rudy Hilmi, Ahmad Imron Rosadi Irni Sri Cahyanti Ishandawi Jajang Herawan Jajat sudrajat Juarsa, Eka Jubaedah, Dedah Kamaludin Yusup, Deni Kusuma, Nurul Rahmah LUBIS, MUKHLIS Lubis, Mukhlis Lubis Lutfi Fahrul Rizal, Lutfi Fahrul Mafrudlo, Ahmad Mahfudzi Mansur, Zuhratul Aini Maulana, Fauzan Aziz Mega Silvia Mega Silvia Meinanti, Dwi Reiza Moh. Asep Zakariya Ansori Mohammad Anton Athoillah Mohammad Anton Athoillah Mugni Muhit Muhamad Afif Sholahudin Muhamad Fuji Hakiki Muhammad Hasanuddin, Muhammad Muhammad Yunus Muharni, Yusraini Mursyidah Zein, Ai Imas Mustofa Mustofa Nanang Sobarna Nissa Ayu Marliana Nur Azzahra, Annisa Nurjamil Nurjamil Nurrohman Nurrohman Nurrohman Nurrohman Pramayanti, Dian Ikha Prasetio, Andri Putri Tri Cahyani Rahmah Kusuma, Nurul Rahmah Kusumah, Nurul Ratnasari, Ai reni Ridwan, Ahmad Hasan Rizaludin Rosi Hasna Sari Royani Rumatiga, Hidayat Saebani, Beni Ahmad Salimudin, Mumud Santika, Ganjar Sari, Rosi Hasna Setia Mulyawan, Setia Setiadi Siswahyudianto Slamet Santoso Sodik, Gugun Sofian Al-Hakim Sofian Alhakim Sofiawati, Eva Sofyan Al-Hakim Sofyan Al-Hakim Solihin, Dadin Suganda, Ahmad Suherli, Ian Rakhamawan Suherli, Ian Rakhmawan Sulaeman Sulaeman Sulaeman Sulaeman Sumiati Sumiati Sumiati Sumiati Suntana, Ija Suparman Kholil Suradi Suradi Suradi Suryawirawan, Ade Syafe`i, Rahmat Tamba, Dheddy Abdi Tatang Astarudin Vemy Suci Asih Wardiman, Dadi Wawan Oktriawan Widiawati Widiawati Widiawati Zahra, Shofia Zuhratul Aini Mansur