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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): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v1i2.217

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 PENGUKURAN KINERJA KARYAWAN DENGAN METODE HUMAN RESOURCES SCORECARD DI BMT LOGAM MULIA Ulfa, Maria; Ridwan, Murtadho
EQUILIBRIUM Vol 3, No 2 (2015): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v3i2.1265

Abstract

Human Resources Scorecard (hRSC) is a method of measuring human resources in detail. This method measures the human resources of the four perspectives namely; financial, customer, operations and strategy. This article aims to measure the performance of employees with methods hRSC. Data obtained from the documentation and interviews and analyzed by hRSC from various perspectives. Kajin results showed that from the perspective of the financial performance of the employees KSPS BMT “X” in 2013 amounted to 2:17 (less categories) and in 2014 amounted to 3:17 (both categories). And from the perspective of customers in 2013 amounted to 3 (medium category) and in 2014 amounted to 3.79 (both categories). While operating perspective in 2013 amounted to 3:18 (medium category) and in 2014 by 4 (both categories). When the perspective of the strategy in the year 2013 by 3 (medium category) and in 2014 amounted to 3.88 (both categories). And comprehensively by looking at four hRSC overall perspective is generated, in the year 2013 by 3:01 (medium category) and in 2014 amounted to 3.85 (both categories).      Human Resources Scorecard (hRSC) merupakan sebuah metode  pengukuran  sumber  daya  manusia  secara  detail.  Metode ini mengukur sumber daya manusia dari empat perspektif yaitu; financial, pelanggan, operasi dan strategi. Artikel ini bertujuan untuk mengukur kinerja karyawan dengan metode hRSC. Data diperoleh dari dokumentasi dan wawancara dan dianalisis dengan metode hRSC dari berbagai perspektifnya. hasil kajin menunjukkan bahwa dari perspektif financial kinerja karyawan KSPS BMT “X” tahun 2013 sebesar 2.17 (kategori kurang) dan tahun 2014 sebesar 3.17 (kategori baik). Dan dari perspektif pelanggan pada tahun 2013 sebesar 3 (kategori sedang) dan tahun 2014 sebesar 3.79 (kategori baik). Sedangkan perspektif operasi pada tahun 2013 sebesar 3.18 (kategori sedang) dan tahun 2014 sebesar 4 (kategori baik). Manakala perspektif strategi di tahun 2013 sebesar 3 (kategori sedang) dan tahun 2014 sebesar 3.88 (kategori baik). Dan secara komprehensif dengan melihat empat perspektif hRSC secara menyeluruh dihasilkan, pada tahun 2013 sebesar 3.01 (kategori sedang) dan tahun 2014 sebesar 3.85 (kategori baik).
SUSTAINABILITY PERUSAHAAN KELUARGA : STUDI KASUS PADA CV. MUBAROKFOOD CIPTA DELICIA KUDUS Syadzali, Munawir; Ridwan, Murtadho
EQUILIBRIUM Vol 2, No 2 (2014): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v2i2.729

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
AL-IJARAH AL-MUTANAQISHAH: AKAD ALTERNATIVE UNTUK PEMBERDAYAAN TANAH WAKAF Ridwan, Murtadho
EQUILIBRIUM Vol 3, No 1 (2015): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v3i1.1276

Abstract

Empowerment is an attempt to bring the results or even greater and better benefits by using the potentials of someone who have the power. The empowerment of the waqf land aims at developing and producing the waqf land in an effort to get the results and benefits of waqf land itself in general accordance with the provisions that have been required Wakif. This article is a literature review that aims to seek alternative contract in empowering waqf land. The results showed that many literature of jurisprudence have set a contract that can be used to empower waqf land. Among the contract is categorized Ijarah contract in the empowerment of traditional endowment. Therefore, if the economic system is more advanced, the Ijarah develop and innovate so that it appears the contract called IMBT (Ijarah Muntahiyah bi Tamlik). In addition there are al-Ijarah contract al-Mutanaqishah that is very suitable for the empowerment of waqf land. The last contract helped Nazhir in capital for the empowerment of waqf land. This is because all the empowerment of waqf land costs will be paid by investors and after the contract is completed, the financiers will transfer ownership of the building to Nazhir. Pemberdayaan adalah suatu usaha untuk mendatangkan hasil atau manfaat yang lebih besar dan lebih baik dengan memanfaatkan potensi yang dimiliki. Pemberdayaan tanah wakaf bertujuan mengembangkan dan memproduktifkan tanah wakaf sebagai upaya mendapatkan hasil dan manfaat tanah wakaf secara umum  sesuai  dengan  ketentuan  yang  telah  disyaratkan  Wakif. Artikel ini merupakan kajian pustaka yang bertujuan untuk mencari akad alternative dalam memberdayakan tanah wakaf. hasil kajian menunjukkan bahwa banyak literatur fikih yang sudah menentukan akad-akad yang bisa digunakan untuk memberdayakan tanah wakaf. Di antara akad tersebut adalah Ijarah yang dikategorikan akad tradisional dalam pemberdayaan wakaf. oleh karena system perekonomian yang sudah semakin maju, maka akad Ijarah mengalami pengembangan dan inovasi sehingga muncul akad yang disebut dengan IMBT (Ijarah Muntahiyah bi Tamlik). Selain itu ada akad al-Ijarah al-Mutanaqishah yang sangat cocok untuk pemberdayaan tanah wakaf. Akad yang terakhir ini banyak membantu Nazhir dalam permodalan untuk pemberdayaan tanah wakaf. Ini karena semua biaya pemberdayaan tanah wakaf akan ditanggung oleh pemodal dan setelah akad selesai pemodal akan mengalihkan pemilikan bangunan kepada Nazhir.
الوقف الإسلامي: دراسة تحليلية في تدبير الوقف في المملكة الأردنية Ridwan, Murtadho
QIJIS Vol 2, No 2 (2014)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/qijis.v2i2.1577

Abstract

لم نقف على وقت معين لتاريخ نشأت الوقف قبل الإسلام, فأول وقف ديني في الإسلا هو مسجد قباء. وأول وقف خيري عرف في الإسلام هو وقف النبي صلى الله عليه وسلم لسبع بساتين بالمدينة كانت لرجل يهودي إسمه مخيريق قتل على رأسه إثنين وثلاثين شهرا من مهاجر رسول الله صاى الله عليه وسلم وهو يقاتل مع المسلمين في واقعة أخد. أن الوقف عنذ جمهور الفقهاءهي حبس العين على حكم ملك الله تعالى، والتصدق بالمنفعة على جهة من جهات البرّ ابتداء أو انتهاء. وللوقف خصائص كثيرة وسوف نقتصر فى أمر هذه الخصائص على ما له صلة بالاستثمار فى الوقف واستثماره، ومن أهم هذه الخصائص الوقف هي: أولا، أن الوقف شعيرة إسلامية لأن الوقف من أنواع الصدقات الجارية التى يتقرب بها الإنسان لربه. ثانيا، أن الوقف حبس الأصل, وهذا يعنى بلغة الاستثمار أن إنشاء الوقف فى حد ذاته عملية استثمار وبلغة المحاسبة أنه مال غير قابل للإنفاق. ثالثا، أن الوقف تسبيل الثمرة، وهذا يعني أنه يجب أن يتم استثمار مال الوقف للحصول على الغلة. رابعا، الملكية، إن ملكية عين الوقف مختلف فيها بين الفقهاء، وأيا كان التصور لملكية الوقف فإن المتفق عليه عدم التصرف فى عين الوقف بالبيع أو الهبة، كما أن الغلة بالاتفاق ملكاً للمستحقين. خامسا، كون الوقف مالاً، والمال فقها واقتصادا كل شىء نافع، وهذا النفع قد يكون بزوال المال بالانتفاع به وهذا لا يجوز وقفه اتفاقا.
WAKAF DAN PENDIDIKAN: Studi Kasus di Kabupaten Kudus Jawa Tengah Ridwan, Murtadho; Santi, Lisa Irwit
ZISWAF Vol 2, No 2 (2015): 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 (479.2 KB) | DOI: 10.21043/ziswaf.v2i2.1559

Abstract

Waqf is one of the Islam teachings that aims to draw closer to God. Asidefrom being a religious, waqf have an important role in helping to providepublic facilities. This study aims to determine the contribution of waqf inproviding educational facilities in Kudus. The data that is used came fromthe documentation and analyzed by method Angka Partisipasi Kasar (APK).The results show that waqf in Kudus contribute in providing a means ofeducation both formal and non-formal. A total of 79.0% of formal educationmeans early childhood level, 23.4% of formal education means primary level,62.3% junior secondary level education facilities, and 68.8%, means of formaleducation at the senior secondary level provided by waqf in Kudus. In addition,formal education institutions waqf in Kudus also able provide 15.7% of earlychildhood age level, 27.1% of the population aged primary school level, 45.0%of junior high school age level, and 41.5% of high school age level. As for themeans of non-formal education, the waqf in Kudus used to build a boardingschool, Madrasah Diniyah and Orphanage.
The Contribution Of ZIS Funds In Strenggthening Rural Infrastructure Ridwan, Murtadho; Andriyanto, Irsad
ZISWAF Vol 5, No 2 (2018): 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 (176.882 KB) | DOI: 10.21043/ziswaf.v5i2.4608

Abstract

The utilization of zakat funds has developed from its origin as stated in the al Quran and law no. 23 of 2011 that categorized the recipients into 8 groups (asnaf). This study aimed to analyze the reason of zakat funds utilization for infrastructure development and how much their contribution to rural infrastructure. By taking place in one of the villages in Demak district, the researcher get data through an interview with key informants, observation, and tracking of documents on the use of zakat funds of the existing zakat collection institutions. This was a qualitative study that used miles and hubberman model to analyze the data by four steps analysis. The results indicated that the reason for using zakat funds for infrastructure development is the opinion that categorized the committee of infrastructure development into gharim because of its debt. Moreover, zakat funds contribute to the construction of mosques, educational facilities, as well as a graveyard. Finally, the results has proven the effectiveness of zakat particularly in fostering prosperity and poverty alleviation.
Fleksibelitas Hukum Ekonomi Syariah Ridwan, Murtadho
TAWAZUN : Journal of Sharia Economic Law Vol 1, No 2 (2018): TAWAZUN : Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v1i2.5079

Abstract

This study aims to examine the flexibility of Islamic law in general and the flexibility of Islamic law in particular. This study is a literature review. Data is collected from various works that have been produced by the scholars and analyzed descriptively. The results of the study show that in general, Islamic law is divided into two types; First, Islamic law is static (fixed) and will not change, this type of law is based on Nash qath'i. Second, Islamic law that is flexible (dynamic) that can change according to the demands of the times, this type of law is based on the results of ijtihad. Many flexible laws are found in the law of muamalat (Islamic economics) and this has happened since the beginning of Islam. There are many examples of the flexibility of Islamic economic law, including: Umar stopped distributing the land from the war, even though the Messenger of Allah had distributed the land; Umar stopped the portion of the zakat property for the convert group even though they belonged to eight groups who were entitled to receive zakat shares; Umar made a policy to excise non-Muslim traders as big as Usyur (10%) and Dzimmah Expert traders by 5% when they entered the Islamic region; and Umar founded the Diwan (Baitul Mal) even though it never existed at the time of the Prophet.
PENYELESAIAN SENGKETA PERBANKAN SYARIAH DI INDONESIA Ridwan, Murtadho
MALIA: Journal of Islamic Banking and Finance Vol 1, No 1 (2017)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v1i1.3983

Abstract

The development of sharia banking and finance institutions is so fast,but in terms of laws and regulatory regulations are still left behind. Among the regulations that still need to be addressed is the regulation related to the settlement of dispute sharia banking business. Where in this case there are still juridical problems, namely the dualism of judicial authority in the settlement of Islamic banking disputes. The result of the study shows that the settlement of Islamic banking dispute in Indonesia can be done through two lines, both litigation and nonlitigation channels. Religious Courts are the competent jurisdiction to resolve Islamic banking disputes on litigation channels, while through non-litigation channels can be done through deliberation, banking mediation, shariah arbitration and judiciary within the General Courts. The National Shariah Arbitration Board (BASYARNAS) is the most strategic forum for resolving the dispute over sharia banking because BASYARNAS can resolve disputes quickly, simply, and at a low cost. Keywords:sharia,dispute,jurisdiction,litigation
ANALISIS IMPLEMENTASI AKUNTANSI SYARIAH DI BMT “X” KUDUS Naimah, Umi Fauzul; Ridwan, Murtadho
IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i1.1100

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
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