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Journal : Al-Tijary : Jurnal Ekonomi dan Bisnis Islam

Urgensi Penerapan Etika Dalam Bisnis Muhammad Birusman Nuryadin
Al-Tijary Al-Tijary, Vol. 1, No. 1, Desember 2015
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.091 KB) | DOI: 10.21093/at.v1i1.419

Abstract

A Business ethics is a valuable learning and becomes a supplies for a person who had studied it when he / she performs a business and also when he / she works in a company. The business ethics applied in performing business has important role for a succes and eternity of that business. In the level of a knowledge, ethics is a branch of that knowledge, that is a knowledge of proper behavior. The ethics refers to compilation of morality criterions which will be a guidance to act and to perform activities. A Business is a productive activity, it’s purposes is to gain a profit. The business has a role as a fundament of economic activity, there is no economic activity without business. The profit is set through income minus expenses for service company. For trade company, the profit is set through sales minus cost of goods sold and expenses. If the business ethics is not paid ettention and also not applied in performing economics activity, a business man or business woman or who else perform economic activity will be trapped in cases of law/ norm infraction.
Realita Lembaga Pengelola Zakat (LPZ) Pemerintah: Ditinjau Berdasarkan Undang-Undang nomor 23 tahun 2011 Romansyah Romansyah; Muhammad Birusman Nuryadin
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.666 KB) | DOI: 10.21093/at.v4i2.4296

Abstract

A Management of religious tax must be performed by an institution that specially handles the religious tax. That institution is called a religious tax management institution. This institution has a duty that is socialization to the community, collecting and distributing zakat exactly according to Islam teaching which is facilitated by the state dan helped by community religious tax institutions. A Team of researchers is interested to know about the management, distribution, and empowerment of Badan Amil Zakat Nasional (BAZNAS) of Samarinda city. The researchers assume that city is potential for zakat development because this city is the capital of East Kalimantan province which is famous which rich natural resources and has a good effect on community prosperity caused by a lot of economic activity paths and a majority of the population in that area is Muslim, therefore a religious tax is in proportion to their income. If an act number 23 β€˜2011 about religious tax management could be applicated well, a lot of religious tax will be obtained and it affects the prosperity of a resident evenly. This research is counted as qualitative. Approaching used here is law sociology. A specification of this research is descriptive, and its scheme is a case study. a Kind of data used in this research consists of field data dan library data as a primer and a seconder. BAZNAS is an institution formed by the government, therefor its fund is facilitated by the government, yet a member of BAZNAS of Samarinda city said that it is not suitable for a reality. According to act number 23 β€˜2011, BAZNAS forms a religious tax collector unit (or UPZ). Forming this unit is performed in a city government, offices, BUMD, and private company. Religious tax collector units are formed in districts, villages, mosques, and majelis taklim until school. From various religious tax collector units, only 25 units have been registered in BAZNAS of Samarinda city. Something collected in UPZ generally fitrah religious tax, few of religious tax is from a wealth. An arrangement of BAZNAS according to an act number 23 β€˜2011 period 2016-2021 is not socialized well among a city government. Socialization and education have not been done in a city hall and in all offices under the city government so that it is not amazing if there is a religious tax collector unit (UPZ) in one of the districts deposits the religious tax to one of the private banks.