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All Journal MUQTASID ADDIN EQUILIBRIUM IQTISHADIA QIJIS (Qudus International Journal Of Islamic Studies) YUDISIA : Jurnal Pemikiran Hukum dan Hukum Islam JURNAL PENELITIAN Ziswaf : Jurnal Zakat dan Wakaf Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Arabi : Journal of Arabic Studies AKTSAR: Jurnal Akuntansi Syariah Tawazun: Journal of Sharia Economic Law SYIRKAH Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal Bimas Islam MALIA: Journal of Islamic Banking and Finance Jurnal Penelitian ADDIN Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Al-Hakim : Jurnal Ilmiah Mahasiswa Studi Syariah, Hukum dan Filantropi Jurnal Kajian Ekonomi dan Perbankan Syariah
Murtadho Ridwan
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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STANDAR UPAH PEKERJA MENURUTSISTEM EKONOMI ISLAM Ridwan, Murtadho
EQUILIBRIUM Vol 1, No 2 (2013): Jurnal Equilibrium
Publisher : EQUILIBRIUM

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Abstract

This article describes the concept of wages in the Capitalist system, Socialists and Islam. This paper also describes about the role of trade unions in the fight for workers’ rights particularly in the fight for minimum wage levels. This topic is interesting to be studied because there is a fundamental difference between the concept of wages according to Capitalists, Socialists and Islam. In Islam, the worker does not like other production factors in determining wages so that workers can not be treated like any other factor of production which is based on the law of supply and demand. Minimum wage in Islam must satisfy two requirements, that are fair and reasonable terms which are acceptable wage a worker must be able to meet the basic needs of workers and their families. And if the wages paid are not self-sufficient, then Islam categorizes workers in ashanaf are eligible to receive zakat.
ANALISIS IMPLEMENTASI AKUNTANSI SYARIAH DI BMT “X” KUDUS Naimah, Umi Fauzul; Ridwan, Murtadho
IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA
Publisher : IQTISHADIA

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Abstract

Kajian ini bertujuan untuk mengetahui implementasi akuntansi syariah  pada BMT  “X”   Kudus khususnya dalam  laporan keuangannya. Data dihasilkan dari dokumentasi dan dianalisis dengan metode deskriptif, yaitu dengan membandingkan  antara implementasi laporan keuangan dengan ketentuan dalam PSAK 101. Hasil kajian menunjukkan  bahwa implementasi akutansi syariah  dalam  penyajian  laporan  keuangan BMT ‘X’ Kudus belum sepenuhnya sesuai dengan PSAK 101. Hal ini disebabkan karena Neraca  BMT  ‘X’  Kudus belum memisahkan  antara kewajiban  dengan Dana Syirkah Temporer (DST). Selain itu BMT ‘X’  Kudus juga masih menggunakan  istilah  “Laporan Sumber dan Pengggunaan Dana ZIS” dan “Laporan Sumber dan Penggunaan Dana Qardhul Hasan” padahal dalam PSAK 101 istilah tersebut sudah tidak digunakan lagi. BMT ‘X’ Kudus juga tidak mengikutkan catatan atas laporan keuangan dalam laporan keuangannya.Kata Kunci: Akuntansi, BMT, KeuanganANALYSIS  OF  THE  IMPLEMENTATION OF  SHARIA ACCOUNTING IN  BMT ‘X’ KUDUS. This  study  aims  to determine the implementation sharia accounting in BMT ‘X’ Kudus, especially in its financial statements. Data were generated  from document and analyzed with descriptive method,  by comparing the implementation of the financial statements with the provisions of PSAK 101. The  results showed  that the implementation  of sharia accounting in preparing the financial statements BMT ‘X’ Kudus  is not fully in accordance with PSAK 101. This is caused by the balance of BMT ‘X’ Kudus  is not split between liabilities and temporary Syirkah Fund (DST). In addition BMT ‘X’ Kudus also still used the term “source report and uses of ZIS fund” and the “sources report and uses of funds Qardhul Hasan” whereas in PSAK 101 that term  is not used anymore. BMT ‘X’ Kudus also does not include the notes to the financial statements in its financial statements.Keywords: Accounting , BMT, Financial
SUSTAINABILITY PERUSAHAAN KELUARGA : STUDI KASUS PADA CV. MUBAROKFOOD CIPTA DELICIA KUDUS Syadzali, Munawir; Ridwan, Murtadho
EQUILIBRIUM Vol 2, No 2 (2014): EQUILIBRIUM
Publisher : EQUILIBRIUM

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Abstract

Countries that have strong economies usually got great support from the family business, the more numerous and powerful family firm in it, the stronger the economy of a country. However, there are only many family business who are able to live from generation to generation. There is the curse of death and internal problems that must be faced by the family. Therefore, having a family business that is able to live up to our children and grandchildren is a pride in itself. This study will assess the sustainability of the family business which is in Kudus that is still exist until more than a century, namely CV. Mubarokfood Cipta Delicia. This study used a qualitative descriptive approach, and explored data through direct interviews with the managers of the company. The validity test using the technique of Triangulasi, then analyzed by reduction, display and analysis of data. The results of the study reveal a family member has a strong commitment to the sustainability of the company. It was realized in the 5S-based management application that lived from the values of philosophical culture.Negara-negara yang memiliki ekonomi kuat biasanya mendapat sokongan besar dari bisnis keluarga, semakin banyak dan kuat perusahaan keluarga di dalamnya, semakin kokoh ekonomi suatu negara. Namun tidak banyak perusahaan keluarga yang mampu hidup dari generasi ke generasi. Terdapat kutukan maut dan problem internal yang harus dihadapi keluarga. Oleh sebab itu, memiliki bisnis keluarga yang sanggup hidup hingga ke anak cucu merupakan kebanggan tersendiri. Penelitian ini akan mengkaji sustainability perusahaan keluarga yang berada di Kudus yang mampu eksis hingga usia lebih dari satu abad, yakni CV. Mubarokfood Cipta Delicia. Penelitian ini menggunakan pendekatan deskriptif kualitatif, dan menggali data melalui wawancara langsung dengan pengelola perusahaan. Sedang uji keabsahan menggunakan teknik triangulasi, selanjutnya dianalisis dengan reduksi, display dan analisis data. Hasil penelitian mengungkap anggota keluarga memiliki komitmen yang kuat terhadap keberlangsungan perusahaan. Hal itu diwujudkan dalam penerapan manajemen berbasis 5S yang dihayati dari nilai-nilai filosifis budaya perusahaan.Keywords : family business, sustainability, keizen
STANDAR UPAH PEKERJA MENURUTSISTEM EKONOMI ISLAM Ridwan, Murtadho
EQUILIBRIUM Vol 1, No 2 (2013): EQUILIBRIUM
Publisher : EQUILIBRIUM

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

Abstract

This article describes the concept of wages in the Capitalist system, Socialists and Islam. This paper also describes about the role of trade unions in the fight for workers’ rights particularly in the fight for minimum wage levels. This topic is interesting to be studied because there is a fundamental difference between the concept of wages according to Capitalists, Socialists and Islam. In Islam, the worker does not like other production factors in determining wages so that workers can not be treated like any other factor of production which is based on the law of supply and demand. Minimum wage in Islam must satisfy two requirements, that are fair and reasonable terms which are acceptable wage a worker must be able to meet the basic needs of workers and their families. And if the wages paid are not self-sufficient, then Islam categorizes workers in ashanaf are eligible to receive zakat.
ANALISIS PENYERAPAN FATWA DSN- MUI TENTANG ASURANSI SYARIAH KE DALAM PSAK 108 Ridwan, Murtadho
ADDIN Vol 8, No 1 (2014): ADDIN
Publisher : P3M STAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/addin.v8i1.592

Abstract

ANALISIS MODEL FUNDRAISING DAN DISTRIBUSI DANA ZIS DI UPZ DESA WONOKETINGAL KARANGANYAR DEMAK Ridwan, Murtadho
Jurnal Penelitian Vol 10, No 2 (2016): JURNAL PENELITIAN
Publisher : LP2M IAIN kUDUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jupe.v10i2.1879

Abstract

The success of the collection and distribution of ZIS funds determined by the management of fundraising and distribution adopted by the institution of zakat. There are several models of fundraising and distribution of ZIS funds that can be applied in managing the ZIS funds. UPZ is one part of the organization's most end zakat according to our regulations. UPZ has the authority to collect zakat and charity donation fund. This article aims to analyze the model of fundraising and distribution of ZIS funds in UPZ Wonoketingal village, Karanganyar, Demak. The approach used is a qualitative approach to observation, interviews, and documentation as methods of data collection. When the analysis of the data used is the analysis model of Miles and Huberman. The results showed that fundraising in the UPZ Wonoketinggal village combining two models, namely direct and indirect fundraising. Indirect fundraising is used to promote the program through announcements in lectures, town hall or at the time of Jumu'ah prayer. And direct fundraising committee UPZ done by visiting the houses of citizens directly. While the distribution model of ZIS funds applied consumerist traditional models and creative productive models. Consumptive traditional models used to distribute zakat fitrah, zakat mal for the poor, and funds charitable donation. While creative productive models used for the distribution of zakat mal for gharim.
ZAKAT VS PAJAK: STUDI PERBANDINGAN DI BEBERAPA NEGARA MUSLIM Ridwan, Murtadho
ZISWAF Vol 1, No 1 (2014): ZISWAF : Jurnal Zakat dan Wakaf
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.07 KB) | DOI: 10.21043/ziswaf.v1i1.1529

Abstract

This article aims to reveal the relationship between zakat and taxesin some Muslim countries. In the early days of Islam, an obligationimposed on the Muslim zakat was collected only managed by the State.However, over the time, and increased state spending needs, then inaddition to zakat, Muslims are also burdened with dharibah (tax) tocover the budget deficit. This article is produced from the literaturefrom a variety of sources with inductive method. Results of the studyfound that the relationship between zakat and taxation in Saudi Arabia,Malaysia and Indonesia had a significant difference. Saudi Arabiaenforces a single obligation means Muslim citizens who already payzakat is not obligated to pay taxes. When Malaysia imposed a charityas a tax deduction if the charity paid out in the institution’s officialcharity. While Indonesia imposed a system of tax deduction in thesense, zakat which has been paid residents can reduce taxable income.
WAKAF DAN PEMBANGUNAN EKONOMI Ridwan, Murtadho
ZISWAF Vol 4, No 1 (2017): ZISWAF : Jurnal Zakat dan Wakaf
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.823 KB) | DOI: 10.21043/ziswaf.v4i1.3034

Abstract

Waqf is one of Islam’s teachings that contain spiritual and material elements. Waqf is defined as something that is given for the usefulness of the people (as a charity) or for purposes related to Islam. This article aims to embrace the concept of waqf from the perspective of history, fiqh, and also macroeconomic perspective. The results show that waqf is one of Islamic teachings and also pre-Islamic teachings in providing their places of worship. From the fiqh perspective, fiqh scholars have explained the concept of waqf in the books of fiqh based on the al-Quran, the hadith and also their ijtihad. The concept of fiqh always undergoes development following the development of human reason. This is because the majority of waqf concepts are based on ijtihad which can change time and place. From the macroeconomic perspective, waqf property plays a role in building the necessary facilities of the community such as places of worship, educational institutions and also health centers. These facilities are believed to improve the quality of Human Resources (Sumber Daya Insani).
ANTARA WAKAF DAN RIBA Hidayah, Ma'rifatul; RIDWAN, MURTADHO
ZISWAF Vol 3, No 1 (2016): ZISWAF : Jurnal Zakat dan Wakaf
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1490.013 KB) | DOI: 10.21043/ziswaf.v3i1.2287

Abstract

God destroyed the usury and fertilize the charity. This is a fragment the meaning of paragraph 276 surat al-Baqarah. In this verse Allah promised to destroy usury and fertilize the charity. Among the types of charity who have the quest reward is waqf. Therefore it can be a solution wafaf destruction of usury on this earth. This article aims to examine the role of endowments in eradicating usury that exist in society. The study, which used is a literature review with given examples of cases in the community. The results of the study concluded that if the waqf property is well managed and in line with sharia, the waqf property can be used to destroy usury. Examples are waqf property used to build traditional market for the provision of modern scales, to assist the capital of the merchants, to create exchange programs dime before the feast, and for other programs. For success, the necessary role in empowering Nazhir waqf property. In addition, the Innovation program created by Nazhir determine the success of the role of waqf property in eliminating usury.
ANALISIS PENYERAPAN FATWA DSN- MUI TENTANG ASURANSI SYARIAH KE DALAM PSAK 108 Ridwan, Murtadho
ADDIN Vol 8, No 1 (2014): ADDIN
Publisher : LPPM IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/addin.v8i1.592

Abstract

Co-Authors Al Munawir Amin Nasir Fitriani, Pradini Rifki Hidayah, Ma'rifatul Irsad Andriyanto Irsad Andriyanto, Irsad Lubab, Muhammad Nabil Luh Putu Ratna Sundari Ma'rifatul Hidayah Maria Ulfa Rhomandon, Mohammad Zulfi Santi, Lisa Irwit Umi Fauzul Naimah, Umi Fauzul