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Digitalisasi Pembayaran Zakat Dalam Upaya Meningkatkan Efektivitas Penghimpunan Dan Pengeloaan Zakat (Studi Kasus Baznas Kota Malang) Maimuna, Islamiyah; Eko Suprayitno; Khusnudin
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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

Abstract

Zakat digitalization is a form of technological adaptation in the Islamic financial system aimed at optimizing the collection and management of zakat in an efficient, transparent, and well-targeted manner. Despite the vast potential of zakat in Indonesia, actual collection remains low. Moreover, challenges such as distribution inequality and limited digital literacy persist in society. In response, BAZNAS Kota Malang has begun to adopt various digital platforms in its zakat services. This study aims to identify and analyze the effectiveness of zakat collection and management at BAZNAS Kota Malang, to examine the strategies used to increase youth participation through digital platforms, and to assess the conformity of digital zakat payment contracts with sharia principles. The research employs a qualitative approach with a case study method. Data were obtained through interviews, observation, and documentation. The findings indicate that zakat digitalization has improved the effectiveness of zakat collection and management by enhancing accessibility, transaction efficiency, and transparency. BAZNAS Kota Malang utilizes various digital channels such as an official website, e-wallets, QRIS, and collaborations with Islamic banks. However, challenges remain, particularly regarding the sharia compliance of digital contracts and uneven levels of digital literacy in the community. This study recommends ongoing education and the strengthening of sharia aspects in digital zakat services.
Islamic Economic Thought in the Umayyad Era: A Review of the Financial and Tax Systems Al Maulud; Khusnudin
al-Afkar, Journal For Islamic Studies Vol. 8 No. 4 (2025)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v8i4.1829

Abstract

This study focuses on the financial system and zakat in the Umayyad era from the perspective of Islamic economic thought. This study will include an analysis of the banking system applied. This study uses a literature review method to examine the financial and tax systems in the Umayyad era from the perspective of Islamic economic thought. The focus of this study lies in the use of currency, banking system, types of taxes and how they are managed. Data will be collected through relevant literature, such as books on the history of the Umayyad government, works of Islamic historians and economists, and primary sources such as historical documents and official documents of the Umayyad government. The results of this study are that the financial and zakat systems during the Umayyad era had advantages in terms of infrastructure development, good cash management, and structured banking regulations. However, there are weaknesses, such as limited regulations, many violations, and error limits. Therefore, public financial management at that time still needed improvement and refinement to increase efficiency and equity. These principles are still relevant in modern financial and tax management. Therefore, the concept of Islamic economics during the Umayyad era can be used as a valuable reference for fair and transparent financial and tax management, as well as ensuring equal distribution of income and opportunities for all members of society. These principles are still relevant today and can be a reference in the development of modern Islamic economics. Thus, the Umayyad era shows that Islamic economic principles can function well if implemented in accordance with the principles of justice, transparency, and efficiency.
Resolving Public Negative Sentiment Towards Taxation in Indonesia According to Abu Yusuf's Thought Hisnidah, Mukaromatul; Khusnudin
MALIA: Jurnal Ekonomi Islam Vol 16 No 1 (2024)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v16i1.5767

Abstract

The issue of tax increases has triggered negative sentiments and strong criticism from the public. This negative sentiment is fueled by concerns about adding to the economic burden on society. On the other hand, public trust in the management of taxation in Indonesia has not yet developed optimally. This study aims to explore ways to enhance public trust in Indonesia's tax management based on the thoughts of Abu Yusuf as outlined in Kitab al-Kharaj. This qualitative research employs a literature review approach by examining Abu Yusuf's perspectives. The findings suggest the need for tax reforms, such as tax collection based on taxpayers' ability (muqasamah), limiting the use of the self-assessment system (qabalah), optimizing agricultural taxes (kharaj), implementing customs duties (usyur), and implementation of mining taxes.
Blessings in Trade According to The Views of Banjar Traders in Palangka Raya City with An Anthropological and Religious Approaches Kurniawan, Rahmad; Rofiq , Aunur; Khusnudin
Iqtishodia: Jurnal Ekonomi Syariah Vol. 9 No. 2 (2024): September
Publisher : Universitas Al-Qolam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v9i2.1412

Abstract

Islam requires every mature individual to seek legal livelihood, one of which is through trade. However, some traders sometimes do not pay attention to the provisions of Islamic commercial transactions (muamalah). In this regard, there is an interesting phenomenon among some Banjar traders at the Pasar Besar in Palangka Raya. They emphasize more on the concept of "blessing" (barakah), so that trading (business) activities and worship are in balance. Each person and region understand "blessing" differently, both in terms of its meaning, causes, and benchmarks. This research examines the meaning of "blessing" according to the traders, as well as analyzing the anthropological aspects related to the trading practices oriented towards "blessing". This is a qualitative descriptive study with Banjar traders at the Pasar Besar in Palangka Raya as the research subjects. The findings show that the meaning of "blessing" in trading according to Banjar traders is the increase in goodness, abundance or increase in sustenance, beneficial for all, so that needs are met. "Blessing" is also interpreted as the achievement of pleasure, tranquility, peace, and comfort in life. The position of "blessing" in trading is very important, because the purpose of trading is to fulfill life's needs in accordance with Islamic sharia. Blessing will not be obtained if the provisions of Islamic business are ignored. Anthropologically, trading practices oriented towards "blessing" indicate a close relationship between economic activity and the belief system and religious values embraced by the Banjar trader community
Integration of Maqashid Shariah Values and SDGs in Food Management: A Qur'an-Based Conceptual Study Rofiq, Mokhammad Ainur; Khusnudin
Journal of Islamic Economics and Finance Studies Vol 6 No 1 (2025): JIEFeS, June 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47700/jiefes.v6i1.10121

Abstract

Food security remains a critical challenge both globally and in Indonesian, marked by persistent hunger, unequal distribution, and environmental degradation. Maqashid shariah, the ultimate objective of Islamic law, provides a holistic framework through the preservation of life (hifz an-nafs), wealth (hifz al-mal), and the environment (hifz al-bi'ah). This study explores how the core of Qur'anic-based maqashid shariah values - halal-thayyib, equitable distribution, and sustainability - align with the Sustainable Development Goals (SDGs), specifically Zero Hunger (SDG 2) and reducing inequality (SDG 10). Employing a thematic interpretation (mawdu'i) approach, Qur'anic verses and commentaries from classical and Indonesian scholars the findings reveal that maqashid shariah underpin the foundation of an ethical food system by promoting instruments such as zakat, infaq, and sadaqah, which facilitate equitable access and ecological balance. The study proposes a conceptyal model integrating hifz an-nafs, hifz al-mal, and hifz al-bi'ah with the multidimensional aspect of food security, grounded in Qur'anic directives on food access, wealth redistribution, and environmental stewardship. This research offers a novel framework for sustainable food systems in Indonesia and presents practical implications for zakat-based food programs and sustainable agriculture policies, especially through stakeholders such as the National Zakat Agency (BAZNAS).
Optimalisasi Potensi Ekonomi Syariah dalam Populasi Muslim Global untuk Mendukung Pencapaian SDGS: Studi Strategis tentang Zakat, Wakaf, dan Industri Halal Jauharudin, Fahmi; Khusnudin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6320

Abstract

The global Muslim population, exceeding 1.9 billion, holds significant potential to support the achievement of the Sustainable Development Goals (SDGs). Through Islamic economic instruments such as zakat, waqf, and the development of the halal industry, substantial contributions can be made to poverty alleviation, improving education quality, and promoting sustainable consumption and production. This study identifies major challenges, including the lack of regulatory harmonization, low Islamic financial literacy, and limited international cooperation. On the other hand, substantial opportunities arise from technological innovation, global collaboration, and growing international interest in halal products. Strategies such as enhancing Islamic financial literacy, leveraging digital technology, and harmonizing policies across countries can optimize Islamic economics to support global sustainable development.
Interest of Food and Beverage MSMEs in Becoming Customers of Sharia Banks: The Role of Inclusion and Literacy Anis Tri Rahmawati; Khusnudin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6671

Abstract

The aim of this research is to analyze the influence of sharia financial inclusion and literacy on the interest of micro, small and medium enterprises (MSMEs) in the food and beverage sector of Malang City to become sharia bank customers. This research uses quantitative methods with descriptive and verification approaches. Data was obtained through a survey involving 100 respondents who were MSME players in the sector. The results of this research show that both inclusion and sharia financial literacy have a positive and significant influence on the interest of MSMEs to become sharia bank customers, both partially and simultaneously. With a coefficient of determination of 74%, these two independent variables are able to significantly explain the interest in becoming a sharia bank customer. This research emphasizes the importance of increasing accessibility and public understanding of sharia financial services to encourage MSME involvement in the sharia-based financial ecosystem.
Dinar and Dirham as Sharia-Based Monetary Solutions in Indonesia Kholiq, Mairummah; Khusnudin
al-Afkar, Journal For Islamic Studies Vol. 8 No. 4 (2025)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v8i4.1775

Abstract

The current global monetary system is dominated by fiat currencies which depend on monetary policy and state trust, but this also presents challenges such as inflation, exchange rate instability and the potential for economic crises. As a more stable alternative and in accordance with sharia principles, the use of dinars and dirhams, which are based on the precious metals gold and silver, is gaining attention. Dinars and dirhams have a long history in Islamic civilization, starting from the time of the Prophet Muhammad SAW, and have been proven to have stable intrinsic value and are free from the practice of usury. This currency can also reduce dependence on fiat currencies which are vulnerable to inflation and speculation. This research aims to explore the potential and challenges of implementing the dinar and dirham as a sharia-based monetary system in Indonesia, using a qualitative approach based on literature review. Dinars and dirhams offer advantages such as value stability, economic resilience to the global crisis, and simplicity in the financial system. Apart from that, they can also function as a tool to support sharia economic growth, strengthen transactions in society, and encourage the development of small and medium businesses. However, the main challenges in its implementation include the need for clear regulations, low levels of public understanding, and limited infrastructure to support the production and distribution of precious metals. With increasing public awareness of sharia economics and the support of digital technology, dinars and dirhams have great potential to be implemented as alternative monetary solutions that are sustainable and fair, supporting economic stability in Indonesia.
Translation Accounting and the Islamic Monetary System: A Historical Approach and Solutions to Global Inflationary Distortions Moh Syarif Jauhari; Khusnudin
al-Afkar, Journal For Islamic Studies Vol. 8 No. 4 (2025)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v8i4.1779

Abstract

This study explores the mechanisms of translation accounting and its relevance to the principles of the Islamic monetary system in addressing global inflationary distortions. The Islamic monetary system, which is based on the intrinsic value of commodity-based currencies such as gold and silver, offers greater exchange rate stability than the conventional fiat-based monetary system. Using a descriptive qualitative approach, this study examines the role of translation accounting in converting financial statements across currencies and compares the stability between Islamic and conventional monetary systems. The analysis shows that the application of Islamic principles, including the prohibition of usury and speculation, can reduce exchange rate volatility, prevent economic distortions, and create financial statements that better reflect real values. This study concludes that the Islamic monetary system has the potential to be a sustainable alternative to address the challenges of global inflation and enhance international economic stability.
The Development of the Concept of Copyright in Islamic Civilization: A Historical and Contemporary Study Muhammad Zaenal Arifin; Khusnudin
al-Afkar, Journal For Islamic Studies Vol. 8 No. 4 (2025)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v8i4.1821

Abstract

Before the First Industrial Revolution, the concept of property in society was generally limited to physical objects with clear economic value. However, this revolution brought a significant paradigm shift, introducing copyright as a new form of property with legal protection. This study explores how Islam views copyright, using a historical-normative approach to demonstrate that the concept of property in Islam actually accommodates copyright as a valuable asset. Although the discourse on copyright in Islam has only developed in the contemporary era, the works of scholars such as Wahbah Zuhaili have provided a clear basis for the importance of protecting intellectual property. This research aims to dig deeper into the existence of copyright in the Islamic context, as well as how changes in social and economic values have influenced this understanding. Thus, this study offers important insights into the interaction between Islamic law and the development of copyright in the modern world.