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All Journal Ahkam: Jurnal Ilmu Syariah Islamic Ecomonics Journal Adzkiya : Jurnal Hukum dan Ekonomi Syariah Dedikasi: Jurnal Pengabdian Masyarakat Tasharruf: Journal Economics and Business of Islam JURIS (Jurnal Ilmiah Syariah) Akademika : Jurnal Pemikiran Islam Unisia Maqrizi : Journal of Economics and Islamic Economics Journal of Islamic Economics Lariba Moderatio : Jurnal Moderasi Beragama JCAIP: Journal of Contemporary Applied Islamic Philanthropy International Journal of Islamic Economics (IJIE) Swadaya: Jurnal Pengabdian Masyarakat Mu'amalatuna: Jurnal Ekonomi Syariah Tapis : Jurnal Penelitian Ilmiah
Anggoro Sugeng
Institut Agama Islam Negeri Metro, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Tax incentives during the Covid-19 pandemic: An Islamic economics perspective Triwibowo, Ananto; Sugeng, Anggoro; Baidhowi, Muhammad Mujib
Journal of Islamic Economics Lariba Vol. 9 No. 1 (2023)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol9.iss1.art9

Abstract

IntroductionThe economic impact of Covid-19 virus is also felt by the state revenue sector due to tax incentives.ObjectivesThis study aims to analyze the tax incentive policies implemented by the government during the Covid-19 pandemic in terms of objectives, impacts, and the concept of convenience from an Islamic economics perspective. MethodThis study uses a normative-juridical approach by examining tax incentive policies in the context of Islamic economic theory from philosophical and juridical perspectives.ResultsFrom an Islamic economic perspective, the existence of tax incentives seen from the objective of the results and benefits is appropriate because it creates maslahah in the midst of an emergency or critical situation. In addition, the convenience provided by the government in tax incentives if seen from Islamic law is rukshah, or convenience and understanding for citizens due to certain conditions, namely the Covid-19 pandemic. ImplicationsThis study contributes to the development of theoretical research in the field of macroeconomic policy from an Islamic perspective. This study can also be used as a reference by the government to provide tax incentives in times of similar crises.Originality/NoveltyThis study is unique in that it examines the problem of tax incentives from an Islamic perspective. As a country with the world's largest Muslim population, this study will enrich Islamic macroeconomic studies for policymaking in Indonesia.
Pemberdayaan Masyarakat Desa Sambikarto Melalui Sampah Plastik Menjadi Ecobrik Sugeng, Anggoro; Abdul Muhaimin Yusof, Ku; Samsul Arifin, Ahmad; Permata Maharani, Anggun; Fitriani, Aisyah; Ulum Baitulrohmi, Siska; Dwi Pratiwi, Eva; Natania, Elvina
DEDIKASI: Jurnal Pengabdian Masyarakat Vol 6 No 2 (2024): Dedikasi: Jurnal Pengabdian Masyarakat, Juli-Desember 2024
Publisher : Pusat Pengabdian Masyarakat LPPM IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/pxrpae27

Abstract

Limbah plastik di Desa Sambikarto belum dikelola dengan optimal, mengakibatkan banyak warga membakar sampah atau membuangnya ke sungai, yang menyebabkan pencemaran udara dan air. Kurangnya kesadaran masyarakat dan minimnya fasilitas pengelolaan sampah menjadi penyebab utama masalah ini. Untuk mengatasi hal ini, kegiatan pengabdian menggunakan metode Participatory Action Research (PAR) yang fokus pada edukasi anak-anak dan remaja. Mereka diajarkan untuk tidak membuang sampah sembarangan dan memanfaatkan sampah plastik menjadi ecobrick, yang dapat dijadikan bahan untuk membuat meja dan kursi. Hasil pengabdian menunjukkan bahwa ecobrick tidak hanya membantu mengurangi limbah plastik, tetapi juga memberdayakan generasi muda dalam pengelolaan sampah secara mandiri dan berkelanjutan. Proses PAR juga berhasil membangun kesadaran dan kapasitas masyarakat dalam menerapkan prinsip 3R (Reduce, Reuse, Recycle) dalam kehidupan sehari-hari, sehingga menciptakan perubahan positif yang berkelanjutan dalam pengelolaan sampah di Desa Sambikarto.
Tabot Ritual in Islamic Law: Philosophical Reflections on Sunni and Shiite Harmonization Asmara, Musda; Sugeng, Anggoro; Taufik, Mohammad; Harahap, Purnama Hidayah; Kurniawan, Rahadian
AHKAM : Jurnal Ilmu Syariah Vol. 24 No. 2 (2024)
Publisher : Universitas Islam Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ajis.v24i2.36285

Abstract

This study aims to analyze the philosophy of the Tabot ritual, commemorating the death of Ḥasan in the fields of Karbala, rooted in the traditions of Shia and Sunni, from the perspective of Islamic law. The Tabot ritual embodies noble Islamic values intertwined with local wisdom and cultural acculturation in Bengkulu society. This study employs a field research approach, collecting data through in-depth interviews and documentation with religious leaders, traditional leaders, community figures, and residents in Bengkulu. The findings reveal that the nine stages of the Tabot ritual—Mengambik Tanah, Duduk Penja, Menjara, Meradai, Arak Penja, Arak Serban, Gam, Arak Gedang, and Tabot Tebuang—are imbued with profound philosophical meanings in line with Islamic principles. These include the value of acculturation in Mengambik Tanah, self-purification in Duduk Penja, the spirit of Islamic brotherhood in Menjara, and self-reflection in Tabot Tebuang. From an Islamic legal perspective, the Tabot ritual illustrates a harmonious adaptation of ritual practices while adhering to respect and coexistence within Islamic teachings. The ritual’s symbolic modifications, such as removing elements deemed offensive to the Companions of the Prophet Muḥammad SAW, reflect a commitment to maintaining Islamic unity. Although originating from a Shiite tradition, the Tabot ritual has been contextualized and accepted broadly, including by Sunni communities, showcasing its alignment with Islamic jurisprudential values. AbstrakPenelitian ini bertujuan untuk menganalisis filosofi Tabot sebagai ritual memperingati wafatnya Ḥasan di padang Karbala yang berakar pada tradisi Syiah dan Sunni dari sudut pandang hukum Islam. Ritual Tabot merupakan perwujudan nilai-nilai luhur Islam yang terjalin dengan kearifan lokal dan akulturasi budaya masyarakat Bengkulu. Penelitian ini menggunakan pendekatan penelitian lapangan, yaitu pengumpulan data melalui wawancara mendalam dan dokumentasi terhadap tokoh agama, tokoh adat, tokoh masyarakat, dan warga di Bengkulu. Hasil penelitian menunjukkan bahwa sembilan tahapan ritual Tabot—Mengambik Tanah, Duduk Penja, Menjara, Meradai, Arak Penja, Arak Serban, Gam, Arak Gedang, dan Tabot Tebuang—memiliki makna filosofis yang mendalam dan sejalan dengan prinsip Islam. Di antaranya adalah nilai akulturasi budaya dalam Mengambik Tanah, penyucian diri dalam Duduk Penja, semangat persaudaraan Islam dalam Menjara, dan refleksi diri dalam Tabot Tebuang. Dari sudut pandang hukum Islam, ritual Tabot menggambarkan adaptasi praktik ritual yang harmonis dengan tetap berpegang pada rasa hormat dan hidup berdampingan dalam ajaran Islam. Modifikasi simbolik ritual tersebut, seperti menghilangkan unsur-unsur yang dianggap menyinggung para Sahabat Nabi Muhammad SAW, mencerminkan komitmen untuk menjaga persatuan Islam. Meski berasal dari tradisi Syiah, ritual Tabot telah dikontekstualisasikan dan diterima secara luas, termasuk oleh komunitas Sunni, yang menunjukkan keselarasan dengan nilai-nilai yurisprudensi Islam.
HALAL CUISINE PREFERENCES IN URBAN AREAS WITH MUSLIM MINORITY: A CASE RESEARCH OF MANADO Samad, Telsy Fratama Dewi; Sugeng, Anggoro; Ayub, Talha; Taufani, Taufani
AKADEMIKA: Jurnal Pemikiran Islam Vol 27 No 2 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/akademika.v27i2.5746

Abstract

The phenomenon of halal cuisine is gaining prominence not only within Muslim communities but also in non-Muslim region. Therefore, this research aimed to explain the phenomenon of halal cuisine in Muslim minority region of Manado, North Sulawesi, Indonesia. Using a qualitative research design with a case research method, interviews were conducted with five Muslim merchants to gather pertinent information. The results showed the presence of Muslim merchants selling halal cuisine in Manado, despite it being Muslim minority area. Merchants expressed confidence in the potential development of halal cuisine in the region. Additionally, the use of halal signs (logo) by Muslim merchants served to assure customers of halal status of their products. It was also observed that both Muslim and non-Muslim customers patronized the merchants, showing a broad appeal for halal cuisine. In conclusion, despite Manado being recognized as a Muslim minority region, Muslim merchants played a significant role in promoting their halal cuisine within the region.
AKAD JUAL BELI DROPSHIP BISNIS ONLINE DITINJAU DARI PERSPEKTIF EKONOMI SYARIAH” (Studi Pada Komunitas Dropship Bukalapak Wilayah Lampung) Budi, M. Wahid Setio; Ruslaini, Ruslaini; Sugeng, Anggoro
Mu'amalatuna: Jurnal Ekonomi Syariah Vol 2, No 2 (2019): Mu'amalatuna: Jurnal Ekonomi Syariah
Publisher : Universitas Muhammadiyah Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36269/muamalatuna.v2i2.169

Abstract

Technological developments accompanied by advances in the economy gave rise to various transactions in the community, Islam is a religion that syamil is required to answer problems that have not existed before, one of which is a dropshipping transaction, this thesis discusses how the contract in the dropshipping system is in accordance with Islamic economics, in general Islam allows transactions in muamalah as long as it does not conflict with the principles of muamalah, the dropshipping system is allowed to use a contract known in Islam, namely the salam contract. The purpose of this study is to determine the concept of droshipping in the business world, to identify Dropshipping Transactions in line with the concept of Islamic economics. This research is a field research, with the type of research is qualitative research. Data collection techniques, with interviews with Dropship actors in Lampung Bukalapak Community. From the data obtained then presented based on analysis. In this case, the composer describes the problem which is then analyzed based on the perspective of Islamic economics. After conducting research, the online trading in dropship is the same as buying and selling contracts so that according to a review of Islamic economics is permitted and valid, unless casually there is a deviation, manipulation, fraud and the like, then casuistics are also applied, namely haram.
The Prohibition of Usury in Islamic Economic Viewpoint Samad, Telsy Fratama Dewi; Sugeng, Anggoro
Tapis: Jurnal Penelitian Ilmiah Vol 6 No 1 (2022): Tapis : Jurnal Penelitian Ilmiah
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat of Universitas Islam Negeri Jurai Siwo Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/tapis.v6i1.4635

Abstract

Usury is a praxis, which can cause economic disruption. Many intellectuals in the field of economics, philosophers, and religious experts have discussed this case globally. This study aims to describe the concept of Usury and how Islamic Economics view usury’s praxis, which will be described in this paper according to Quran and Hadith statements. The method used in this research is a qualitative method by conducting library research using books, journals, articles, the Holy Qur’an, and Sunnah as a source of references. The result found that Usury is prohibited in Islam because of the economic effect caused by usury praxis. There are many sources in the Quran and Hadith that can be used as references concerning the prohibition of Usury. Thus, it can be concluded that the Muslim people should follow and perform what had been stated in Quran as a guideline for living according to Islamic principles.
Co-Authors Abdul Muhaimin Yusof, Ku Agus Alimuddin Al kautsar, Muhammad Syakir Alfi Anggraeni Ananto Triwibowo Anisa Olivia Asmi Trisna Puspita Asmi Trisna Puspita Ayub, Talha Bella, Yeti Vera Bokingo, Firsa Budi, M. Wahid Setio Dedi Wahyudi Dwi kurnia Hayati Dwi Pratiwi, Eva EDI SAPUTRA Elsa Ega Ardita Elvina Natania Fajar Setiono Fitriani, Aisyah Harahap, Purnama Hidayah Hotman Hotman Humairah Arianto, Rafika Ku Abdul Muhaimin Yusof Ku Abdul Muhaimin Yusof Kumalahayati, Nur Luqmanul Hakim Lu’ul Janah M. Luqmanul Hakim Habibie Marisa, Fina Mohammad Taufik Mohammad Taufik Muhaimin Yusof, Ku Abdul Muhammad Mujib Baidhowi Muhammad Syakir Al Kautsar Muhammad Taufiqur Rohman Musda Asmara Musda Asmara Natania, Elvina Nor Rochmatul Wachidah Nur Aini Fatimah Nur Sya'adi Octavian Tubagus, Sofyan Permata Maharani, Anggun Rafita, Dea Reren Rahadian Kurniawan Rahadian Kurniawan Rofiq Azizah Ruslaini, Ruslaini Sakirman Sakirman Samad, Telsy Fratama Dewi Samsul Arifin, Ahmad Shadiq Shandimula, Nur Sindi Oselasari Sujiwatti Damarsasi Anggraini Talha Ayub Taufani Taufani Taufani, Taufani Telsy Fratama Dewi Samad Triwibowo, Ananto Ulum Baitulrohmi, Siska Wahyu Abdul Jafar Yunita Sari Zahroul Amelia