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Tax Amnesty in Law Number 11 of 2016 Seen from The Perspective of Fiqh Al-Darībah (Taxation in Islam) Wigati, Sri; Sholihuddin, Muh; Jazil, Saiful
Al-Daulah: Jurnal Hukum dan Perundangan Islam Vol. 11 No. 2 (2021): October
Publisher : Prodi Hukum Tata Negara Fakultas Syariah dan Hukum UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/ad.2021.11.2.173-196

Abstract

This research aims to elaborate on tax amnesty according to the provision set forth in Law Number 11 of 2016 seen from the perspective of fiqh al-ḍarībah or Islamic taxation. This library research studied secondary data sourced from books, journals, or other references. All the data were analyzed based on a content analysis technique. The research results reveal that tax amnesty is a breakthrough established by the government to expedite economic growth and restructure the economy by transferring assets, considering that this measure can increase domestic liquidity, increase exchange rate, decrease interest rate, and increase investment. Tax amnesty is part of the taxation reform paving into more just taxation and a more valid, comprehensive, and integrated taxation database. The values obtained from this tax collection should contribute to national development. From the perspective of fiqh al-ḍarībah, tax amnesty is within the study of mu'āmalah ijtihādiyyah, where the government is authorized to make laws concerning taxation and adheres to the principles of welfare and justice for citizens. The government is also responsible to decide the amounts of taxes to be paid by taxpayers. Ulama, however, suggested that there should not be any likelihood that taxation is perceived as a burden by people and that the collected taxes are intended for immoral conduct. Moreover, taxation is decided in deliberation. If all these requirements are not fulfilled, taxes collected may represent sinful conduct or injustice.
Evaluation of International Class Program Through CIPP Model: Case in Bachelor of Sharia Economics Study Program, UIN Sunan Ampel Surabaya Wigati, Sri; Hasan, Nurul Fatma
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.3956

Abstract

International Class Program (ICP) of Bachelor of Sharia Economics (BSE) in UIN Sunan Ampel Surabaya was initiated to create excellent graduates who are able to compete in international competition. This study aimed to evaluate International Class Program (ICP) of Bachelor of Sharia Economics (BSE) in UIN Sunan Ampel Surabaya. The evaluation on International Class Program has been done through CIPP model; that is Context, Input, Process, and Product. The object being focused in this research were an International Class Program (ICP) of Bachelor of Sharia Economics (BSE) UIN Sunan Ampel Surabaya, which consists of 24 students and 15 lecturers. Context dimension evaluates learning objectives; the result is very good (acknowledged by the independent accreditation agency LAMEMBA). Input dimensions evaluates lecturers, students, curriculum, and facilities & infrastructures; the results are qualified for lecturers and students, very good for curriculum, and good for facilities & infrastructures. Process dimension evaluates pedagogy and professional; the result is very good. Product dimension evaluates academic and nonacademic achievements; the result is good. By employing these evaluations, policymakers and all the elements involved can conduct for evaluations to develop and to strengthen existing ICP programs
Analisis Hubungan Antara Laba dan Tujuan Ekonomi Syariah Kontemporer Choirunnisa, Wanda Hana; Noviyanti, Triana Ayu; Wigati, Sri
Maliyah : Jurnal Hukum Bisnis Islam Vol. 14 No. 1 (2024): Juni 2024
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/maliyah.2024.14.1.62-87

Abstract

This research discusses profits in Islamic economics by considering not only material aspects, but also spiritual aspects. In a sharia economic perspective, profits must take into account compliance with sharia principles such as the prohibition of usury, gharar and maysir. This study refers to the Al-Qur'an and Hadith to analyze the relationship between profit and economic goals in contemporary sharia business. The method used is qualitative research with a library research approach, which produces subjective conclusions. The aim of the research is to provide understanding to the public about the importance of following sharia economic principles in doing business. The formulation of the problem in this article is that many businesses in the 21st century still violate sharia principles, such as riba, gharar, and maysir. In this case thrifting contains elements that are not in accordance with sharia economic principles.
Pemikiran Ibnu Khaldun Tentang Ekonomi Islam Sandya, Argha; Maulud, Khabib Akhmad Al Maulud; Wigati, Sri
Quranomic: Jurnal Ekonomi dan Bisnis Islam Vol. 3 No. 1 (2024): Quranomic: Jurnal Ekonomi dan Bisnis Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam IIQ An Nur Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37252/jebi.v3i1.575

Abstract

Penelitian ini bertujuan untuk mengkaji pemikiran Ibn Khaldun menjadi sangat penting, selain karena Ibn Khaldun dikenal sebagai bapak ekonomi (father of economic), ia juga dikenal sebagai sejarawan ulung yang dianggap oleh banyak kalangan sebagai bapak Sosiologi dari kawasan Afrika Utara. Selain itu, perkembangan ekonomi modern sekarang ini sedikit banyak sangat dipengaruhi oleh perkembangan ekonomi sebelumnya tanpa terkecuali ekonomi Islam, Data dalam penelitian ini didapatkan melalui dokumentasi dengan mengumpulkan buku, jurnal penelitian, maupun karya yang lain terkait dengan ekonomi islam, Penelitian ini menghasilkan kesimpulan bahwa konetks ekonomi Islam banyak ditemukan dalam karya monumentalnya ”Muqadimmah” di mana di dalamnya banyak memberikan gambaran konsep kekayaan nasional, keseimbangan ekonomi makro, teori upah, perdagangan internasional, uang, pajak dan mekanisme pasar serta lainnya yang sangat berguna bagi pengkajian dan perkembangan ekonomi Islam. Ibn Khaldun juga berhasil melanjutkan pemikiran ekonomi Islam yang telah menjadi pemikiran intelektual Islam mulai dari zaman kenabian sampai kegelapan Islam
Analisis Akad Murabahah Dalam Pembiayaan Perumahan Melalui Pihak Ketiga Wildany, Azzahroh Nabila Al; Laila Ramadhani, Azzakiyatun Nisfu; Nurlian Panai, Farhan Wahyu; Wigati, Sri
Jurnal Kajian Islam dan Sosial Keagamaan Vol. 3 No. 2 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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

Abstract

This study analyzes the implementation of the murabahah contract in housing financing conducted through third parties, particularly in situations where Islamic financial institutions do not fully acquire ownership of the property before reselling it to customers. Such a practice raises the possibility of non-compliance with the fundamental principles of murabahah, which require the bank to possess and bear risk over the asset prior to the sale. The research aims to evaluate customers’ level of understanding, their experiences during the financing process, and their perceptions regarding the sharia compliance of such practices. The research method employed an online survey by distributing a digital questionnaire via Google Forms to Islamic bank customers who have previously used or are currently using murabahah-based housing financing through third-party intermediaries. The collected data were analyzed descriptively to map patterns of perception and challenges faced by customers. The findings reveal that most respondents perceive the financing process as not fully reflecting the ideal murabahah mechanism, particularly concerning bank ownership of the asset and transaction transparency. These results indicate the need for stronger sharia compliance, especially in the areas of asset ownership and risk management by the bank. The study concludes that implementing murabahah through third parties requires strengthened regulation and enhanced customer education to ensure consistency with sharia principles. .
TINJAUAN IMPLEMENTASI FAKTOR PRODUKSI ISLAM PADA FRANCHISE ES TEH INDONESIA Siti Robiatul Adawiyah; Sri Wigati
JURNAL PROFIT Vol 8, No 1 (2024): Economic and Banking
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v8i1.6485

Abstract

Es teh Indonesia merupakan salah satu perusahaan high profile dengan profit yang menjanjikan pula, baru-baru ini ramai diperbicangkan dikalangan anak muda ternyata mereka membuka bisnis berbasis kemitraan (franchise) dengan harga yang terjangkau. Dengan itu penelitian ini bertujuan meninjau ulang bagaimana implementasi faktor produksi pada franchise es teh Indonesia dalam prespektif ekonomi islam. Tujuannya untuk mengetahui bagaimana prosedur produksi dan faktor produksi apa saja yang digunakan dalam menjalankan franchise es teh Indonesia. Metode penelitian yang digunakan dalam penelitian adalah metode kualitatif dengan pemdekatan deskriptif melalui pemaparan dengan landasan penelitian terdahulu. Hasil penelitian dapat ditinjau bahwa pada cabang outlet franchise es teh Indonesia telah mengimplementasikan faktor produksi yang sesuai dengan syariat islam dikuatkan dengan labelisasi halal MUI dan lulus uji BPOM. Sehingga atau tinjauan implementasi ini es teh Indonesia diektahui bahwa telah memenuhi standar konsep faktor produksi dalam islam.
REDENOMINASI RUPIAH DALAM PERSPEKTIF EKONOMI MAKRO ISLAM: ANALISIS FUNGSI UANG, KESTABILAN HARGA, DAN DAMPAKNYA TERHADAP PEREKONOMIAN SYARIAH Salsabila, Dewi Giri Maryam Salwa; Usmia, Fentiz Istiklalia; Agastya, Mochammad Rievaldo; Wigati, Sri
Jurnal Ekonomi dan Bisnis Indonesia Vol 10 No 2 (2025): JURNAL EKONOMI DAN BISNIS INDONESIA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37673/jebi.v10i2.7036

Abstract

Rupiah redenomination has once again become a strategic discourse amidst demands for monetary stability and more efficient economic management. This research aims to analyze how currency denomination simplification is understood in the context of Islamic macroeconomics, particularly regarding the role of money and currency hedging based on a sharia perspective. Using a qualitative approach focused on desk research, this study explores conventional and sharia economic literature to measure how effective redenomination is in addressing the challenges of price fluctuations and transaction complexity. The analysis shows that although redenomination does not change real values, it provides opportunities for improving pricing systems, increasing transparency, and supporting the efficiency of sharia financial institutions. However, social dynamics such as public miscommunication and the possibility of price manipulation remain a major concern. This research indicates that redenomination has the potential to align with the maqashid sharia, with the important note that it must be accompanied by strict socialization and supervision, so as to strengthen justice and economic welfare for all people.
Analisis Ikhtikar Terhadap Lonjakan Harga Minyak Goreng Yang Merusak Stabilitas Pasar Bachtiar, Garyl Nizam; Salsabilla, Hidayaturohmaniya; Wigati, Sri
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 6 (2025): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i6.3814

Abstract

The surge in cooking oil prices in recent periods has caused distortions in the market mechanism and disrupted the economic stability of society, especially in the household and MSME segments that heavily rely on this commodity as a staple need and production material. The unreasonable price increase has led to public anxiety and indicates structural problems in the national cooking oil trade system, ranging from market dominance by large players to weak distribution control by the government. From an Islamic economic perspective, this condition needs to be examined because it concerns the principle of public welfare (maslahah ammah) and the prohibition of exploitative practices such as hoarding or ikhtikar. Therefore, this study aims to analyze the forms of ikhtikar carried out by stakeholders and their relevance to the principles of Islamic economics in responding to this price volatility. The study uses a literature review method with a descriptive analytical approach through a review of historical price data, government policies, and fiqh muamalah literature related to market practices. The findings indicate that price fluctuations are driven by a combination of production factors, distribution, and speculative actions leading to ikhtikar. Intervention policies such as market operations, price controls, and export restrictions temporarily reduce prices in the short term, but they have not addressed structural causes such as distribution inequality and lack of transparency in the supply chain. The study concludes that the control of ikhtikar from the perspective of Islamic economics must be focused on preventing monopoly, ensuring equitable distribution, strengthening the government's supervisory role, and promoting transparency in price information to support the creation of market stability and the sustainability of public welfare.
Empowering Smallholder Goat Farmers through Participatory Extension: Enhancing Knowledge and Management of Ruminal Tympany in Rural Indonesia Wigati, Sri; Decline, Vega; Viastika, Yanita Mutiaraning; Safitri, Jessica Anggun; Rizky, Asri; Syarifuddin, Ahmad; Damhuri, Dedi; Shaddiq Rosa, Teuku
Jurnal Karya Abdi Masyarakat Vol. 9 No. 2 (2025): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jkam.v9i2.50403

Abstract

Ruminal tympany is a major digestive disorder that limits productivity and increases mortality in smallholder goat production systems, particularly in rural areas with limited veterinary support. This community service study aimed to improve farmers’ knowledge and awareness of ruminal tympany through a participatory extension approach. The program applied a one-group pretest–posttest quasi-experimental design involving 30 smallholder goat farmers in Panerokan Village, Jambi Province, Indonesia. The intervention combined lectures, interactive group discussions, and hands-on demonstrations focusing on disease identification, risk factors, preventive feeding management, and basic on-farm response strategies. Farmers’ knowledge was measured using structured questionnaires administered before and after the intervention. The results showed a substantial increase in knowledge, with mean scores improving from 45% in the pretest to 77% in the posttest across all assessed indicators. The novelty of this program lies in its practice-based and context-specific extension model that integrates scientific knowledge with local feeding practices. The findings suggest that participatory extension interventions can effectively strengthen farmers’ capacity for early detection and prevention of ruminal tympany, thereby contributing to more sustainable and resilient smallholder goat farming systems when supported by continued mentoring and follow-up initiatives.
Optimalisasi Pemerataan Ekonomi Islam melalui Distribusi Zakat Produktif pada Program Balai Ternak BAZNAS Siak Ridho, Aminudin; Zuhriyeh, Aminatuz; Syafieqa, Fierza; Wigati, Sri
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3757

Abstract

Economic inequality and the low level of independence among mustahik form the basis of this study. Although productive zakat has been implemented as an effort to empower beneficiaries, its application still faces challenges in terms of distribution, support, and efficiency. The BAZNAS Siak Livestock Center Program is one form of productive zakat utilization aimed at improving welfare through collective livestock management, although its contribution still requires further evaluation. This study aims to analyze the distribution of productive zakat, the program’s management mechanisms, and its impact on the income and independence of mustahik. The method used is qualitative with a descriptive literature study through journals, BAZNAS reports, and related documents. The findings indicate that the program provides positive effects in the form of increased income, skills, and independence, as well as contributing to economic equity. These results confirm that productive zakat has strategic potential when managed professionally and sustainably.
Co-Authors Abdimalik Mohamed Ibrahim Ali Abdul Wahid Achmad Room Fitrianto Addailami, Yusuf Agastya, Mochammad Rievaldo Agus Afandi Ahmad Syarifuddin Alfawwaz, Qathrina Qanitatin Nadhirah Ana Toni Roby Candra Yudha Annisa Rahma Firdaus ARINI PUTRI SAFINA Asy'ari, Mochammad Syahrul Audia, Famela Bachtiar, Garyl Nizam Choirunnisa, Wanda Hana Damayanti, Arnelisa Damhuri, Dedi Danesh Ara Khayriya Decline, Vega Desiyanti, Nur Alfiyah Dwi Izky Aizzah Faiz An Nashrullah Fauziah, Nailatin Felizha, Febri Fitriyah, Alfina Lailatul Hammis Syafaq Hilmi, M. Faiq Mufadhol Indraeni, Elisa Indri Malita Sari Jazil, Saiful Kartika, Habibila Najma Kurnia Dhea Prashinta Laila Ramadhani, Azzakiyatun Nisfu Lis, Kasyifa Lutfiatul Ulfa Agnesa Machmudah, Ella Lailatul Maulia, Putri Rizqi Maulud, Khabib Akhmad Al Maulud Mohammad Dliyaul Muflihin Mufida, Naily Mugiyati Mugiyati, Mugiyati Muntazeri, Eliya Najma Nahda Yumna Ufairoh Naura Dwi Arta Fitriana Noviyanti, Triana Ayu Nufus, Shoufa Hyatun Nur Lailatul Musyafa'ah Nurlian Panai, Farhan Wahyu Nurul Fatma Hasan Pangestu, Credo Prasetyoadi Pereira, Justa Piska Sintia Pebiolinda Pratikto, Muhammad Iqbal Surya Qurrotul Millah Rahma, Elsa Aulia Rahmani, Nur Maulidah Dini Rahmawati, Lilik Rahmawati, Rahmawati Ramdana, Alvin Bintang Retnaningrum, Nurina Devi Ridho, Aminudin Rizky, Asri Safitri, Jessica Anggun Salsabila, Dewi Giri Maryam Salwa Salsabilla, Hidayaturohmaniya Sandya, Argha Sayyida Amalina Shaddiq Rosa, Teuku Sholihuddin, Muh Siti Robiatul Adawiyah Soares, Saturnina Sucilasmi Syafieqa, Fierza Syaira, Nadia Usmia, Fentiz Istiklalia Wildany, Azzahroh Nabila Al Yanita Mutiaraning Viastika Yunita, Puput Zahrah, Reisa Medyna Zuhriyeh, Aminatuz