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All Journal Performance ISLAMICA: Jurnal Studi Keislaman Global Review of Islamic Economics and Business Jurnal Hukum IUS QUIA IUSTUM Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Jurnal Istiqro' TSAQAFAH LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan Performance : Jurnal Bisnis dan Akuntansi Akademika Jurnal Mu'allim Asasi: Journal of Islamic Family Law FAJAR Jurnal Pendidikan Islam Tamansiswa International Journal in Education and Science (TIJES) Jurnal E-bussiness Institut Teknologi dan Bisnis Muhammadiyah Polewali Mandar Jurnal Ekonomi Bisnis dan Kewirausahaan Islamic Micro Finance Journal EDUKASI Journal of Noesantara Islamic Studies
Abu Yasid
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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PENGARUH PERUBAHAN TARIF, KEMUDAHAN MEMBAYAR PAJAK, DAN SOSIALISASI PP NOMOR 46 TAHUN 2013 TERHADAP PERSEPSI WAJIB PAJAK UMKM Norsain, Norsain; Yasid, Abu
Performance Vol 4, No 2 (2014): Performance
Publisher : Fakultas Ekonomi

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perubahan tarif, kemudahan  membayar pajak dan sosialisasi PP No 46 tahun 2013 tentang pajak penghasilan atas penghasilan dari usaha yang di terima atau di peroleh wajib pajak yang memiliki peredaran bruto tertentu terhadap persepsi wajib pajak.. Penelitian ini dilakukan dengan metode convenience sampling dengan sampel sebanyak 90 responden dari wajib pajak yang mempunyai peredaran bruto usaha di bawah 4,8 M. Analisis data yang digunakan dalam penelitian ini adalah metode regresi  linier berganda. Hasil penelitian menunjukkan bahwa  perubahan tarif (X1),  berpengaruh positif terhadap persepsi wajib pajak, kemudahan membayar pajak (X2),  berpengaruh  positif  terhadap  persepsi wajib, dan sosialisasi  PP No 46 tahun 2013 (X3) berpengaruh positif terhadap persepsi wajib pajak. Kata kunci: Persepsi wajib pajak, PP No 46 tahun 2013.
Evolusi Sharî‘ah dan Wacana Fiqih Yasid, Abu
ISLAMICA: Jurnal Studi Keislaman Vol 4, No 2 (2010): Islamica
Publisher : Program Pascasarjana UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.443 KB) | DOI: 10.15642/islamica.2010.4.2.248-260

Abstract

Sharî‘ah has always been deemed as an integral part of Muslims life. As a binding and commanding divine law, Sharî‘ah has in other words been internalized in the being and existence of Muslims through their obedience and regular practice. The question that this paper tries to answer is whether Sharî‘ah is divine and transcendent, or is it evolving from being transcendent to becoming mere ideas and legal dictum of the ulama? To delve on this question the paper begins by saying that any legal formulation does stem from observation of social reality. Given the changing nature of social reality –we argue- the product of legal extrapolation does exhibit some form of evolution. We further argue that so long as the heart of the divine law is human interest (maşlahah) both worldly and heavenly, Sharî‘ah cannot escape from the law of evolution considering that the interest of the vast span of humanity differs from one setting to another. That is why many jurists speak of the Maqasid al-Sharî‘ah (the aims of Sharî‘ah) implying that Sharî‘ah does evolve given the multiplicity of these aims. Simply speaking, the paper is directed toward proving that Sharî‘ah cannot be seen as stagnant and that it is subjected–like any other forms of knowledge–to the law of evolution.
Logika Induktif dan Deduktif Dalam Tradisi Pemikiran USUL AL-FIQH A. Yasid, A. Yasid
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 46, No 1 (2012)
Publisher : Faculty of Sharia and Law - Sunan Kalijaga State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/asy-syir'ah.2012.%x

Abstract

Logic occupies a central position in the tradition of usul al-fiqh thought. Besides referring to the verbal revelation, the formulation of the rules of usul al-fiqh is also based on formal logic so that it cannot be easily cracked all along. The logic with its main attention on the activity of the preparation of the ri ght argument is built to study the various methods and principles used to distinguish the reasoning straight and distorted one. Inductive and deductive logic are typical ways of working in a world of usul al-fiqh thought. Inductive logic is used to draw conclusions from individual cases that have a range of very specific to general conclusions. Whereas deductive logic is the opposite way. It?s used to draw conclusions from things that are common to the individual case. In the tradition of usul al-fiqh thinking, inductive logic is often used by Ahnaf schools. While many of deductive logics are demonstrated by the yurisprudence of Mutakallimin followed by the majority of Islamic Juries.
Evolusi Sharī'ah dan Wacana Fiqih Abu Yasid
Islamica: Jurnal Studi Keislaman Vol. 4 No. 2 (2010): Maret
Publisher : Postgraduate Studies of Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.443 KB) | DOI: 10.15642/islamica.2010.4.2.248-260

Abstract

Sharī'ah has always been deemed as an integral part of Muslims life. As a binding and commanding divine law, Sharī'ah has in other words been internalized in the being and existence of Muslims through their obedience and regular practice. The question that this paper tries to answer is whether Sharī'ah is divine and transcendent, or is it evolving from being transcendent to becoming mere ideas and legal dictum of the ulama? To delve into this question the paper begins by saying that any legal formulation does stem from observation of social reality. Given the changing nature of social reality ?we argue- the product of legal extrapolation does exhibit some form of evolution. We further argue that so long as the heart of the divine law is human interest (maṣlaṣah) both worldly and heavenly, harī'ah cannot escape from the law of evolution considering that the interest of the vast span of humanity differs from one setting to another. That is why many jurists speak of the Maqasid al-Sharī'ah (the aims of harī'ah) implying that harī'ah does evolve given the multiplicity of these aims. Simply speaking, the paper is directed toward proving that harī'ah cannot be seen as stagnant and that it is subjected?like any other forms of knowledge?to the law of evolution.
Paradigma Tradisionalisme dan Rasionalisme Hukum dalam Perspektif Filsafat Ilmu Abu Yasid
Jurnal Hukum IUS QUIA IUSTUM Vol. 17 No. 4 (2010)
Publisher : Fakultas Hukum Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iustum.vol17.iss4.art5

Abstract

Both Islamic law and western positivism have similar pretension related to the final aim in arranging the community according to the existing regulation. The stain of differences can not be avoided when the jurists are not in line with human as both subject and user in observing the relation pattern among the regulations themselves. The focused problem of this research is; first, how are the rational and traditional paradigms in the ideal tradition of Islamic law?Second, what are the rational and traditional paradigms in the ideal tradition of western law? Third, how is the implication of the difference of Islamic law and western positivism in the perspective of philosophystudies? This research is a qualitative research using a philosophic approach. The data collecting technique was conducted through the literacy study. This research has concluded as the following; first, a traditionalism group tends to keep the tradition that has been organized as the formal consideration in the law excavating activities. On the other hand, a rationalism group proposes the using of common sense that is often simply called into qiyas (analogy) in the series of istinbath law process. Second, according to the traditionalism view, deciding the law is in the normative and positivism (empiric) view which are always based on facts and empiric experiences, while rationalism view, the reality can be known or several truths about reality can be known without depending on the observation, experience, and the use of empiric method. Third, the difference is implied to the law relating to the social classes as its subject. If the law touches morality, so the law substance is not absolute and final, but it depends on the aspect of advantage as the source.Key words : Rationalism, positivism, religious texts, normativism, traditionalism
Hubungan Simbiotik al-Qur’an dan al-Hadits dalam Membentuk Diktum-Diktum Hukum Abu Yasid
TSAQAFAH Vol 7, No 1 (2011): Qur'anic Studies
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.288 KB) | DOI: 10.21111/tsaqafah.v7i1.113

Abstract

Al-Qur’an and Hadits are not other than a primary resource of law which can not be hesitated: also they have a symbiotic relationship between each other in determining the dictums of law. This article will elaborate the purposed of their relationship. There are at least four problems should be revealed: the case toward terminology of al-Qur’an and Hadits, the hierarchy of both, the function of Hadits toward al-Qur’an, and the elucidation of Hadits toward al-Qur’an. As the matter of fact, that al-Qur’an has lot designations, than also Hadits has not single designations, but it has some, such as al-sunnah, al-Khabar, and al-atsar. The most prominent function of Hadits in Islamic jurisprudence is to elaborate and describe the varied content of the al-Qur’an that is still global and multi-interpretation. This function can be understood because of the main task of the Prophet as the messenger was not other than elaborating and explaining all what Allah has revealed in the holy books to the universe. In the term of it wurud, al-Qur’an has reached the degree of Qath’I and different to Hadits which it level of isnad validation is dhanni except hadits mutawatir. Yet, seeing from the point of law or dalalah, al-Qur’an and Hadits are having an equal degree.
MENDIALOGKAN DIMENSI KEILMUAN USHUL FIQH Abu Yasid
LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan Vol. 9 No. 1 (2015): JUNI
Publisher : LP2M Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.062 KB) | DOI: 10.35316/lisanalhal.v9i1.90

Abstract

As a method of rational thinking, ushul fiqh not purely built on a foundation of logic, but also based on wahyu. The Ulama did not take the rules of usul fiqh as adapted a formal logic, but they adapt and changing into a new logical thinking which covers the whole essence of religious teachings. The colaboration wahyu and logic that makes ushul fiqh survive alot of time, even attracted the attention of the scientific to be continuously assessed. Epistemologically, usul fiqh is a scientific theory that to see work based on the Islamic arguments law. Ushul fiqh not born in empty space, but is present in accordance challenges and legal needs. The science of fiqh ushul built to formulate rules to get an Istinbath hokum according to the change and development of society
PENGARUH PERUBAHAN TARIF, KEMUDAHAN MEMBAYAR PAJAK, DAN SOSIALISASI PP NOMOR 46 TAHUN 2013 TERHADAP PERSEPSI WAJIB PAJAK UMKM Norsain Norsain; Abu Yasid
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 4 No 2 (2014): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.757 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perubahan tarif, kemudahan  membayar pajak dan sosialisasi PP No 46 tahun 2013 tentang pajak penghasilan atas penghasilan dari usaha yang di terima atau di peroleh wajib pajak yang memiliki peredaran bruto tertentu terhadap persepsi wajib pajak.. Penelitian ini dilakukan dengan metode convenience sampling dengan sampel sebanyak 90 responden dari wajib pajak yang mempunyai peredaran bruto usaha di bawah 4,8 M. Analisis data yang digunakan dalam penelitian ini adalah metode regresi  linier berganda. Hasil penelitian menunjukkan bahwa  perubahan tarif (X1),  berpengaruh positif terhadap persepsi wajib pajak, kemudahan membayar pajak (X2),  berpengaruh  positif  terhadap  persepsi wajib, dan sosialisasi  PP No 46 tahun 2013 (X3) berpengaruh positif terhadap persepsi wajib pajak. Kata kunci: Persepsi wajib pajak, PP No 46 tahun 2013.
The Internationalization Dynamics of Character Based Education Pandemic Dian Cita Sari; Ari Setiawan; Yuki Shiozaki; Khairunnas Rajab; Abu Yasid; Fariza MD Sham; Abdul Halim bin Ali; Makmur Harun; Sulaiman Dorloh; Azim A. Yuldashev; Muntaha; Mohd Kasturi Nor Bin Abd Aziz; Syahril Siddik; Siti Seituni; Nurul Azizah; A. Muammar Alawi; Dewi Maharani; Hajar Nurma Wachidah; Noorilham bin Ismail; A Hamid; Ummi Rasyidah; Mai Zunianti; Khairul Anwar; Afib Rulyansah; Rachman Sidharta Arisandi; Ezi Apino; Dedek Andrian; Ilham Tri Maulana; Felestin Felestin; Pipit Sari Puspitorini
TAMANSISWA INTERNATIONAL JOURNAL IN EDUCATION AND SCIENCE Vol 3 No 1 (2021): October 2021
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/tijes.v3i1.11117

Abstract

The study aims to identify the manifestation of Character Based Education Pandemic in internationalization Dynamics. It also explore concept of character as a part of pandemic process throughout human life and investigate on how pandemic plays role in character. In order to meet the purpose of the research, the qualitative approached, as it is in line with this particular study which is descriptive in nature. In accordance with many of the previous theories regarding the character based education in pandemic, it is found that the application of Character Based Education Pandemic of internationalization dynamics to be a better character. Improvement and successful program indirectly derived from manifestation of the characteristics of Character Based Education Pandemic namely faith in oneself, the aspiration towards excellence, the tenacity to challenge themselves, the engagement of support from others, and the continuous deliberate practice. Through the act of character based education, internationalization dynamics will evolve toward the betterment and so will the organization.
Maqashid Syariah: Kajian Teoritis Dalam pembentukan Fatwa DSN Sukuk Moh Ah. Subhan ZA; Muhammad Lathoif Ghazali; Abu Yasid
Akademika Vol 17, No 1 (2023): Akademika
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/adk.v17i1.1531

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji keberadaan sukuk yang telah diperbarui fatwanya melalui fatwa DSN-MUI Nomor 137/DSN-MUI/IX/2020 dalam pandangan maqashid al-syariah. Jenis   penelitian   yang   digunakan dalam penulisan artikel ini adalah penelitian kepustakaan. Metode penelitian yang digunakan adalah dengan menggunakan metode review dokumen serta trend analysis pada keberadaan instrument sukuk di Negara Indonesia  serta manfaat-manfaat yang ada pada sukuk. Pendekatan  kualitatif normative dilakukan dalam pendekatan penelitian ini. Hasil penelitian menunjukkan bahwa keberadaan sukuk memberikan manfaat yang besar terutama dalam masalah percepatan ekonomi Negara. Dan jika dikaji dalam maqashid syariah sukuk juga memberikan manfaat besar sejalan dengan lima masalah kulliyat al-Khamsah yaitu perlindungan agama (Hifdz al-Din), Perlindungan Jiwa (hifdz al-Nafs), Perlindungan akal (Hifdz al-Aql), Perlindungan keturunan (Hifdz al-Nasl), dan juga perlindungan harta (Hifdz al-Mal). Oleh karenanya sukuk tidak hanya perlu diadakan tetapi perlu dikembangkan sehingga kemaslahatan atas keberadaannya semakin dirasakan oleh Negara penerbit.
Co-Authors A Hamid A. Muammar Alawi Abdul Halim bin Ali Afib Rulyansah Ah. Subhan ZA, Moh Ali, Mufti Faqih Alimatul Farida Andrian, Dedek Andriani Samsuri Ansori ARDIANSYAH, JEFRI Ari Setiawan Azim A. Yuldashev Azka, Moh Shadam Taqiyyuddin Azwar Cholili Dewi Maharani Dian Cita Sari Elga Yanuardianto Ezi Apino Fariza MD Sham Faujiah, Ani Felestin Felestin Fitri Ghozali , Lathoif Hajar Nurma Wachidah Ilham Tri Maulana Iskandar Ritonga Khairul Anwar Khairunnas Rajab Lathoif Ghazali, Muhammad Latifah, Sofiyatul M. Lathoif Ghozali MAGHFIROH, ANISATUL Mahbubi, Mahbubi Mai Zunianti Makmur Harun Mansur Mansur Mansur Mansur Moh Ah. Subhan ZA Mohd Kasturi Nor Bin Abd Aziz Muntaha Muslih, Imam Muttaqin, Muh. Syaukin Noorilham bin Ismail Norsain Norsain Nurul Azizah Nurullaily, Shulhah Pipit Sari Puspitorini Rachman Sidharta Arisandi Rahmawati, Lilik Siti Seituni Sulaiman Dorloh Syahril Siddik UMMI RASYIDAH Wawan Juandi Yuki Shiozaki Yusran