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All Journal IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan At-Taradhi: Jurnal Studi Ekonomi Tazkia Islamic Finance and Business Review SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Al-Muamalat : Jurnal Ekonomi Syariah Al-Istinbath: Jurnal Hukum Islam Indonesian Journal of Islamic Economics and Finance Komparatif: Jurnal Perbandingan Hukum dan Pemikiran Islam Al-Infaq: Jurnal Ekonomi Islam
Jaih Mubarok
Fakultas Syariah dan Hukum UIN Sunan Gunung Djati
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Al-Infaq: Jurnal Ekonomi Islam

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ZAKAT HARTA PERDAGANGAN (‘URUDH AL-TIJARAH) Mubarok, Jaih; Hasanudin, Hasanudin
Al-Infaq: Jurnal Ekonomi Islam Al-Infaq: Jurnal Ekonomi Islam, Vol. 14 No.2 (2023)
Publisher : Fakultas Agama Islam Universitas Ibn Khaldun Bogor, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32507/ajei.v14i2.2498

Abstract

This study produced a zakat tariff formula; i.e. the annual Hijri zakat rate (2.5%) divided by the number of days in 1 Hijri year; the result of division multiplied by the number of days in 1 year AD; i.e. 2.5% : (JHTH) x (JHTM).  The calculation result is 2.5%: 354 x 365 = 2.577%. Namely 2.5% zakat rate for hijri year, and 2.577% zakat rate for AD year (as compensation for the difference of 11 in 1 year). The formula for calculating zakat trading assets with hawl hijri year is: (BD) + (U) + (PMD) – (UJT) x 2.5%; i.e. unsold merchandise (BD symbol) plus unspent money (U symbol) plus receivables that may be paid (PMD symbol) minus the debt due (symbol UJT) multiplied by the zakat rate of the hiriah year (2.5%); and the formula for calculating zakat trading assets with hawl AD is: (BD) + (U) + (PMD) – (UJT) x 2.5%. The two formulas for calculating zakat are basically the same, the only difference is the rate of the hiriah year (2.5%) and the rate of the common year (2.577%).
Co-Authors Fausi, Achmad Hasanudin Hasanudin Husnul Khatimah JM Muslimin Markonah, Markonah Maulana, Muhammad Al-Fayyad Muhammad Hasanudin, Muhammad Mulyani, Yulita Nasril, Muhammad Nuradi Nuradi nuradi, nuradi Nurmala, Risma Rahma Amir, Rahma Rahmat, Syaukani Risman, Asep Sa'diah, Diah Siti Saputra, Budi Lestijawan Eka Supardin, Muhammad Ikhlas