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ANALISIS NORMATIF KRITIS KEBIJAKAN PEMANFATAN OBLIGASI SYARIAH (SUKUK) DALAM MENUTUP DEFISIT APBN Yahya, Muchlis
Economica: Jurnal Ekonomi Islam Vol 6, No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2015.6.2.793

Tulisan ini bertujuan menganalisis keabsahan pemanfaatan sukuk (obligasi syariah) dalam menutup APBN defisit menurut kajian iE (Islamic Economics). Sebelum tahun anggaran 2008 celah APBN defisit ditutup dengan obligasi (surat utang) konvensional (surat utang berbasis suku bunga). Akan tetapi obligasi syariâah yang dikenal sukuk (surat utang berbasis bagi hasil) mulai dimanfaatkan. Pemegang sukuk pada periode tertentu akan mendapatkan keuntungan melalui bagi hasil. Secara teoritik, bagi hasil hanya akan muncul jika ada kegiatan komersial/bisnis. APBN adalah dokumen yang menunjukkan kondisi keuangan pemerintah yang menyajikan informasi mengenai pendapatan, pengeluaran, aktivitas dan tujuan yang hendak dicapai. Semua pengeluaran APBN hampir dipastikan diperuntukkan kegiatan konsumtif. Suatu kegiatan konsumsi tidak akan mungkin melahirkan laba/profit. Karenanya pemanfaatan sukuk guna menutup APBN defisit tidak sesuai secara teoritik iE. Tawaran alternatifnya adalah pengintegrasian zakat pada APBN dengan berbagai pertimbangan kritis.

TEORI BAGI HASIL (PROFIT AND LOSS SHARING) DAN PERBBANKAN SYARIAH DALAM EKONOMI SYARIAH Yahya, Muchlis; Agunggunanto, Edy Yusuf
JURNAL DINAMIKA EKONOMI PEMBANGUNAN Vol 1, No 1 (2011): JDEP Volume 1 Number 1 Year 2011
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Diponegoro

Profit sharing (Mudharabah) is a monetary instrument of Islamic finance as interest is a monetaryinstrument of conventional economics. Both have extreme one another paradigm. Results have a theoreticalbasis for the profit and loss sharing (PLS). PLS theory was built as a new offer on the outside of the systemwhich tend not to reflect the interest of justice (injustice / dzalim) due to discrimination against the sharingof risks and profits for economic actors. Profit-loss sharing means profits and or losses that may arise fromeconomic activities / business borne together. In the instrument for the results are not fixed and there is a certainreturns as interest, but do profit and loss sharing based on the real productivity of the product. Therefore thesystem to better reflect the outcome of justice. Profit sharing as a monetary instrument has been frequentlyapplied in studies of Islamic economics, both from the supply side (financing) or the supply side economicsand/or demand-side economics.

Why Zakat Collection in Indonesia is Not As Effective As it is in Malaysia Purwatiningsih, Aris Puji; Yahya, Muchlis
Jurnal Penelitian Vol 14, No 1 (2020): JURNAL PENELITIAN
Publisher : LP2M IAIN kUDUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jp.v14i1.6785

The purpose of this article is to find out the practices and problems of why zakat in Indonesia have not been manage optimally as it is in Malaysia. This study applies descriptive method by collecting data and information from previous articles about zakat, especially zakat management in Indonesia and Malaysia. The findings show that the main problems in managing zakat in Indonesia are: first, there is no government regulation that requires all Muslim citizens who have property that reach nisab requirement to give out zakat. Secondly, Moslem community prefers to pay zakat to the people whom they have already known rather than to the existing formal zakat institutions. Third, there is a lack of good cooperation between zakat institutions owned by the government and the other institutions run by private parties. The result of this of this study may be useful to be used by all parties involved in zakat management so that it can be managed more optimal.

Why Zakat Collection in Indonesia is Not As Effective As it is in Malaysia Purwatiningsih, Aris Puji; Yahya, Muchlis
Jurnal Penelitian Vol 14, No 1 (2020): JURNAL PENELITIAN
Publisher : LP2M IAIN kUDUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jp.v14i1.6785

The purpose of this article is to find out the practices and problems of why zakat in Indonesia have not been manage optimally as it is in Malaysia. This study applies descriptive method by collecting data and information from previous articles about zakat, especially zakat management in Indonesia and Malaysia. The findings show that the main problems in managing zakat in Indonesia are: first, there is no government regulation that requires all Muslim citizens who have property that reach nisab requirement to give out zakat. Secondly, Moslem community prefers to pay zakat to the people whom they have already known rather than to the existing formal zakat institutions. Third, there is a lack of good cooperation between zakat institutions owned by the government and the other institutions run by private parties. The result of this of this study may be useful to be used by all parties involved in zakat management so that it can be managed more optimal.

Sharia-compliant financing as fiscal policy instrument: an Islamic economic approach to budget deficit management Kartika Marella Vanni; Yahya, Muchlis; Murtadho, Ali; Nurotul Faizah, Fita
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 1 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.1.26208

Budget deficits are a recurring fiscal challenge for many countries, including Indonesia, where reliance on conventional financing methods such as interest-based debt often imposes long-term economic burdens. This study explores the potential of Islamic financial instruments as an alternative solution to address budget deficits, emphasizing sustainability, fairness, and compliance with sharia principles. Using a qualitative approach through literature review and descriptive analysis, the research examines the implementation and effectiveness of instruments such as sukuk, crowdfunding, and securities crowdfunding based on sukuk. The findings reveal that these sharia-compliant tools not only provide viable financing options without the burden of interest but also foster public participation and uphold social justice principles. The study highlights the importance of strengthening regulatory frameworks and integrating Islamic financial systems into national fiscal policies to create a more inclusive, stable, and ethical financing ecosystem. The implications of this research underscore the potential of Islamic finance to contribute to sustainable economic development while adhering to ethical and religious values.

PERAN PANDEMI COVID-19 PADA PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN INDUSTRI DASAR DAN KIMIA Abdillah, Cahaya; Yahya, Muchlis; Rahmiyanti, Firdha
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17495

This study aims to examine the influence of the Covid-19 pandemic (measured by the number of laid-off employees) on moderating the relationship between Return on Asset (ROA) and Asset Size with Price Book Value (PBV) as the dependent variable. The study focuses on manufacturing companies within the basic and chemical industry sectors listed on the Indonesia Stock Exchange during the 2020 period. Out of a population of 83, 55 samples were selected using purposive sampling. This research employs quantitative methods and data sourced from www.idx.co.id. Moderated Regression Analysis (MRA) is used as the analytical tool. The research issue arose in 2020 with the emergence of the Covid-19 pandemic, which had a negative impact on the economy, as evidenced by a decline in PBV across nine manufacturing sectors listed on the Indonesia Stock Exchange. Among these sectors, only the basic and chemical industry sector experienced a strengthening of PBV, with the decline in 2020 being smaller compared to 2019. The research findings indicate that the Covid-19 variable insignificantly weakens the positive relationship between ROA and PBV. Meanwhile, the positive relationship between Asset Size and PBV can be significantly weakened by the Covid-19 variable.

Truth Of Scientific Philosophy Perspectives In The Development Of The Islamic Economy In The Age Of Globalization Udin, Ahmad Faqih; Yahya, Muchlis; Marjuni, Kamaluddin Nurdin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 2 (2024): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i2.5103

The philosophy of philanthropy has a major impact on the development of the Islamic economy in the modern era of globalization. This research method is qualitative library using a narrative approach. As for data collection techniques, it's orientation and exploration. The result of this research is that the truth of truth can be used as a concrete or abstract word. If the subject wants to tell the truth, it means that the proposition is true. Then there are the theories of the truths of philosophy, namely the theory of coherence, performative theory, consensus theory and correspondence theory. The truth has two main roles in the development of the Islamic economy. First, to formulate and conceive a new Islamic economic theory. Second, to test and evaluate the Islamic economy theory empirically.

Konsep Bunga Anti Riba Dalam Persepektif Prinsip Ekonomi Islam pada Lembaga Keuangan Syariah setiawan, Indra Setiawan; Yahya, Muchlis; Yahya, Imam; Sukendar, Sukendar
Lisyabab : Jurnal Studi Islam dan Sosial Vol 5 No 1 (2024): Lisyabab, Jurnal Studi Islam dan Sosial
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Agama Islam Mulia Astuti (STAIMAS) Wonogiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jurnallisyabab.v5i1.251

This study aims to compare the fundamental principles about interest conventional banks and analyze their implications for Islamic banking practices. The approach used is a comparative analysis between the fundamental principles of conventional banks and Islamic banks based on relevant literature. The analysis results indicate that conventional banks adopt an interest-based system as compensation for the use of money, while Islamic banks use profit-sharing principles in accordance with Sharia principles. Additionally, Islamic banks also impose limitations on the allocation of funds to businesses deemed incompatible with Sharia principles. This comparison reveals fundamental differences in the basic principles and banking practices between the two types of banks. Islamic banks emphasize justice and sustainable economic development, while conventional banks focus more on using interest as compensation for the use of money. Thus, Islamic banks offer alternatives that align with Islamic values and can contribute to inclusive and sustainable economies.

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