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All Journal JOURNAL OF INDONESIAN ISLAM 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 Jurnal Pengajaran Seni dan Budaya 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 Ekonomi Bisnis dan Kewirausahaan Islamic Micro Finance Journal EDUKASI
Abu Yasid
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Arts Humanities Chemistry 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; 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.
Peran Istiḥsān Dalam Dinamisasi Pemikiran Hukum Ekonomi Syariah Alimatul Farida; Abu Yasid; Muhammad Lathoif Ghozali

Publisher : Fakultas Agama Islam Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/mu'allim.v5i2.3640

Abstract

The rapid growth of generations, science and technology raises a variety of new problems that are not only solved by the source of the law of the Koran and hadith. Istiḥsān is a way of finding Islamic law which is used as a postulate infiqh Hanafi, although its existence is still being debated among fiqh scholars. This paper aims to examine the roleIstiḥsānas a method for discovering Islamic law, particularly in the field of sharia economics. The research approach uses qualitative research with the type of document or text study research, namely, a series of activities related to gathering information relevant to the topic of rolesistiḥsān, read, record and process research materials. The research findings in this paper show thatIstiḥsān is an important option in determining sharia economic law, such as buying and selling contractsSalam, al-istiṣnāʿ, muʿatāh, online shop and vending machine which can currently be solved by methodIstiḥsān,Besides that legal provisions that apply with a basic purposeIstiḥsānis eliminatingmadhorot and reach maṣlāḥa.
Nalar-Moderat Mazhab Mutakallimin dan Implikasinya pada Pencatatan Nikah di Indonesia Mansur Mansur; Abu Yasid; Lathoif Ghozali; Iskandar Ritonga
ASASI: Journal of Islamic Family Law Vol. 3 No. 2 (2023)
Publisher : Prodi HKI IAI Miftahul Ulum Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36420/asasi.v3i2.281

Abstract

The purpose of this study is to explain moderate thoughts in the deductive reasoning of the Mutakallimin School and their implications for influencing state policy in Indonesia, especially in the matter of registering marriages. With the regulation of Law no. 1 of 1974 concerning the obligation to register marriages through the KUA, reaping controversy and recent deviant behavior such as online siri marriages. This manuscript study using the Content Analysis method examines the deductive method of the Mutakallimin School included in the book Al-mahshul fi ilmi al ushul. As a result, the moderate reasoning of the Mutakalllimin School with the pioneers of the two Ar-Razi, namely Rhazes (925 AD) and Ar-Razi through linguistic studies of deductive reasoning has a moderate character, so that it has implications for the regulation of marriage registration at the Office of Religious Affairs (KUA) extracted from the pronunciation of ' am mutlaq "tadaayantum" in the Al-Qur'an Surah Al-Baqarah: 282.
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 | 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.
PENGELOLAAN ASURANSI HAJI PERSPEKTIF MAQASHID SYARI’AH Ansori; Muhammad Lathoif Ghozali; Abu Yasid
Jurnal Istiqro Vol. 10 No. 2 (2024): Juli 2024
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/istiqro.v10i2.3108

Abstract

Establishment of Hajj insurance is a modern solution for Muslims through the DSN-MUI Fatwa Number 39/DSN-MUI/X/2002. The aim is for pilgrims to find peace and protect themselves from disasters and risks during the pilgrimage and the families they leave behind. Hajj insurance uses Tabarru' (grants) and wakalah bil ujrah contracts and sharia insurance institutions acting as grant fund managers are entitled to receive ujrah/rewards for managing these funds in accordance with fair and reasonable principles based on Law No. 34 of 2014 concerning Hajj Financial Management, which is managed by the Hajj Financial Management Agency (BPKH). From the point of view of Maqoshid Al-Syariah, explaining logically and essential in its application so as to give birth to the benefit of the people. The purpose of this study is to analyze the theory of the formation of the DSN-MUI fatwa in establishing legal Istinbath which is related to the formation of haj insurance from the perspective of Maqoshid al-Syari'ah to achieve benefits for the wider community which are dharuriyat in nature including religion, soul, mind, lineage, wealth and honor. . This research method uses descriptive analytical research which aims to develop a theory about a problem, which is associated with certain scientific theories in finding problems rationally. Conclusion The implementation of the Maqashid Ai-Shariah theory provides a clear reference regarding legal sources in the formation of the DSNMUI fatwa regarding haj insurance, so that it can provide maslahah to the wider community. Maqasid al-Syariah's review of hajj insurance is not just theoretical ijtihad but also practical, from the point of view of fiqh law, it becomes a clear reference for legal sources in the formation of DSN MUI fatwa regarding haj insurance.
The Perspective of Maqashid Al-Sharia Theory in the Formulation of DSN Fatwas on Stocks Cholili, Azwar; Muslih, Imam; Maghfiroh, Anisatul; Muttaqin, Muh. Syaukin; Yasid, Abu
Islamic Micro Finance Journal Vol. 1 No. 1 (2024): Edisi I, Februari 2024
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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Abstract

The capital market, as an innovation product that is an important tool in contemporary economic life, can bring the economy towards implementing Sharia principles and goals in the economic field. With the emergence of the Jakarta Islamic Index (JII), the differences between conventional and sharia capital markets are increasingly visible. By making JII a place to sell Sharia shares, customers can consider whether the Sharia capital market only depends on whether the shares being traded are halal or haram. In addition, there is a need for legal clarification regarding the actions of market players and the differences that exist between investors and speculators. Principles and objectives of Sharia economics. Utilizing the capital market to achieve beneficial objectives according to Islamic economic principles does not necessarily mean complying with Sharia
The Role of Istiḥsān in the Dynamism of Muamalah Jurisprudence Maghfiroh, Anisatul; Muslih, Imam; Cholili, Azwar; Muttaqin, Muh. Syaukin; Yasid, Abu
Islamic Micro Finance Journal Vol. 1 No. 2 (2024): Edisi II, Juni 2024
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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

Abstract

Modern economic and social developments brought Muslim societies into the context of increasingly complex transactions, including banking, insurance, and others. This challenge raises new problems that are not only solved by the sources of Qur'anic law and hadith. Istiḥsān is a method of establishing law that is postulated in Hanafi fiqh, although its existence is still debated among fiqh scholars. This paper aims to examine the role of Istiḥsān as a method to find Islamic law, especially in the field of muamalah law. This research uses a desk-based research method, which includes searching relevant literature for data, compiling journal articles and books covering the subject matter of the research topic, and systematic analysis of the information obtained. The results of research in this paper show that istihsan is an important option in determining muamalah law, such as istitsna' transactions and bank interest, which can currently be settled by the istihsan method. In addition, istihsan also has the basic goal of eliminating mudharat and achieving maslahah
Pendidikan Tinggi di Pesantren : Studi Kasus Mahad Aly Situbondo Abu Yasid
EDUKASI: Jurnal Penelitian Pendidikan Agama dan Keagamaan EDUKASI | VOLUME 8, NOMOR 2, AGUSTUS 2010
Publisher : Badan Litbang dan Diklat Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32729/edukasi.v8i2.105

Abstract

Ma’had aly diperkirakan akan menjadi lembaga pendidikan tinggi khusus berbasis pesantren yang mengajarkan ilmu-ilmu Islam. untuk perluasan lembaga ma’had aly di seluruh Indonesia, pemerintah melalui kementerian Agama telah menunjuk Ma’had Aly Situbondo sebagai proyek percontohan. dalam perjalanannya, ma’had aly situbondo, yang didirikan oleh almarhum KHR As’ad Syamsul Arifin di awal tahun 1990 telah melakukan percepatan pemikiran agama, khususnya dalam fiqh dan ushul fiqh, yaitu bidang ilmu pengetahuan yang menjadi pusat tumpuan. dalam upaya untuk menanggapi berbagai masalah hokum yang terjadi di masyarakat, ma’had aly situbondo menerbitkan laporan berkala mingguan dan membentuk forum ilmiah lain, seperti lembaga bahtsul masa’il, lembaga layanan masyarakat untuk hokum Islam, dll.
Co-Authors A Hamid A. Muammar Alawi Abdul Halim bin Ali Afib Rulyansah Ah. Subhan ZA, Moh 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 Felestin Felestin Ghozali , Lathoif Hajar Nurma Wachidah Ilham Tri Maulana Iskandar Ritonga Khairul Anwar Khairunnas Rajab Lathoif Ghazali, Muhammad Lathoif Ghozali MAGHFIROH, ANISATUL Mahbubi Mahbubi Mai Zunianti Makmur Harun Mansur Mansur Mansur Mansur Moh Ah. Subhan ZA Mohd Kasturi Nor Bin Abd Aziz Muhammad Lathoif Ghazali Muhammad Lathoif Ghozali Muhammad Lathoif Ghozali 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