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All Journal Dinar: Jurnal Ekonomi dan Keuangan Islam Risâlah, Jurnal Pendidikan dan Studi Islam Al-Mubin: Islamic Scientific Journal Share: Jurnal Ekonomi dan Keuangan Islam Islamiconomic: Jurnal Ekonomi Islam Jurnal Cakrawala Ilmiah
Husnul Khotimah
Darussalam Gontor University
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PERBEDAAN DASAR KONSEP UPAH ISLAM DAN BARAT Husnul Khotimah; Iramasan Efendi
Jurnal Cakrawala Ilmiah Vol. 1 No. 3: Nopember 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.897 KB) | DOI: 10.53625/jcijurnalcakrawalaindonesia.v1i3.606

Abstract

Islam memiliki peinsip dasar dalam kegiatan ekonomi (mu’amalah) secara umum, trutama prinsip keadilan (al-‘adl) dan perinsip moralitas (al-akhlak). Dalam konteks hukum ekonomi tidak hanya bernilai yuridis ekonomi semata, tetapi juga berdimensi teologis. Keadilan dalam Islam adalah keadilan ilahi, yaitu keadan yang tidak terpisah dari moralitas, didasarikan pada nilai-nilai absolut yang diwahyukan Tuhan dan penerimaan manusia terhadap nilai-nilai tersebut merupakan suatu kewajiban. perbeadan dasar antara konsep upah dalam Islam dan Barat. Menurut Islam uapah adalah imbalan yang diterima seseorang atas pekerjaannya dalam benruk imbalan materi di dunia yaitu (adil dan layak) dalam bentuk imbalan pahala di akhirat (imbalan yang lebih baik). Islam melihat upah sangat besar kaitannya dengan konsep moral. Upah dalam Islam tidak hanya materi (kebenadaan atau keduniaan) tetapi menembus batas kehidupan, yakni berdimensi akherat yang disebut dengan pahala. Sedangkan Barat menganggap bahwa upah atau gaji biasa, pokok atau minimum yang dibayarka secara langsung baik dalam bentuk uang tunai atau barang, oleh pengusaha kepada pekerja dalam kaitan dengan hubungan kerja.
Muslim Perception on Zakat as A Tax Deduction in Indonesia Husnul Khotimah; Setiawan bin Lahuri; Ainun Amalia Zuhroh
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2 (2022)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v11i2.15022

Abstract

This study aims to examine the Muslim community's perception of tax-deductible zakat in Indonesia. We employ exogenous variables including religiosity, halal and haram aspects, legal aspects, trust, motivation, and satisfaction. We also use variables of perception as mediating variables. The research data was collected through the distribution of questionnaires to 543 Muslims from various parts of Indonesia. This study employs Structural Equation Modeling with PLS version 3.0 to analyze the data. The results indicate that religiosity, the legal aspect, trust, and satisfaction have a positive and statistically significant effect on performance, whereas the halal-haram aspect and motivation have a negative and statistically significant effect on the tax deduction of zakat.========================================================================================================ABSTRAK – Persepsi Masyarakat Muslim Indonesia terhadap Zakat sebagai Pengurang Pajak. Penelitian ini bertujuan untuk menganalisis persepsi masyarakat muslim terhadap zakat pengurang pajak di Indonesia dengan mengunakan religiusitas, aspek halal haram, aspek legal, kepercayaan, motivasi dan kepuasan sebagai variabel eksogen, sedangkan persepsi digunakan sebagai variabel mediasi. Data penelitian diperoleh dari penyebaran kuesioner kepada 543 Muslim dari berbagai wilayah di Indonesia. Analisis dilakukan dengan Structural Equation Modeling dengan PLS versi 3.0. Hasil penelitian menunjukkan bahwa religiusitas, aspek legal, kepercayaan, dan kepuasan berpengaruh positif dan signifikan terhadap kinerja, sedangkan aspek halal haram and motivasi berpengaruh negatif dan signifikan terhadap sistem zakat pengurang pajak.
Digitalization of the Economy and the Cultural Impact of Consumption in Modern Society: A Review from Al-Syaibanī’s Perspective Syamsuri Syamsuri; Maulana Farizi; Husnul Khotimah
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 9, No 2: Agustus 2022
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v9i2.17918

Abstract

This study investigated the role of economic digitalization in increasing consumerism in modern society. Consumption issues have arisen along with the prevalence of digital advancement. Despite this trend, modern society continues to impose consumption limits based on one's income or possessions. Thus, this research will answer the consumption issues under the Islamic view according to Imam Al-Syaibani. This study is a descriptive-explanatory qualitative approach to examine consumerism in the context of economic digitalization. To that end, researchers conducted a review of relevant written materials to elucidate contemporary society's consumption issues, which stem from the current trend of digital economy sophistication. The study findings indicate that the prevalence of the digital economy in modern society engenders consumption patterns that impede social welfare, owing to its promotional services, support systems, and lenient credit policies. This is contrary to Islamic principles, as the consumption aspect is based on the benefit of maqashid Al-syariah. Imam Al-Syaibani is one of the economic leaders who has spoken about consumption. Al-Kasb Book discusses the hierarchy of consumption namely Fardl ‘āyn, Mandūb, and Mūba. To reflect, it is possible to address the social problem in modern society using the concept presented.
Perbedaan Konsep Distribusi dalam Worldview Islam dan Worldview Sekuler Khoirul Umam; Husnul Khotimah
Risalah, Jurnal Pendidikan dan Studi Islam Vol. 9 No. 1 (2023)
Publisher : Fakultas Agama Islam Universitas Wiralodra Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/jurnal_risalah.v9i1.401

Abstract

Penelitian ini bertujuan untuk melakukan studi komparasi bagaimana worldview kapitalisme, sosialisme, dan Islam melahirkan sistem distribusi yang khas sesuai dengan worldview masing-masing. Metode penelitian yang digunakan dalam tulisan ini adalah metode kualitatif eksplanatif. Metode kualitatif dengan metode library research (studi pustaka), adapun teknik analisis data yang digunakan adalah content analisis atau analisis isi. Kesimpulannya adalah Islam melihat manusia sebagai khalifah yang mampu menciptakan keadilan. Namun demikian, manusia memupunyai nafsu yang bisa membuatnya lalai. Untuk itu, sistem distribusi ekonomi Islam adalah pasar yang diawasi agar adil dan bermoral; dikuatkan dengan sistem distribusi kekayaan dari individu kepada sosial dengan sistem Zakat, Infak, Sedekah, Wakaf, Hibah, dan Hadiah (ZISWAHH). Dengan ini, sistem distribusi kapitalisme dan sosialisme mengarah kepada ekstrim kanan dan kiri sedangkan sistem distribusi Islam berada di tengah mengharmoniskan antara individu dan sosial.
Could Pan-Islamism Be a Politically Economic Solution in Indonesia? Syamsuri Syamsuri; Husnul Khotimah; Khoirul Umam
ISLAMICONOMIC: Jurnal Ekonomi Islam Vol 13, No 2 (2022)
Publisher : Universitas Islam Negeri Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/ijei.v13i2.407

Abstract

The economy in Indonesia is currently not doing well. This can be seen from indonesia's economic growth data which is minus to 5.32 percent, which causes the Indonesian economy to become fragile and requires us to continue to think about how to stabilize the economy again. So a strong analysis and an intelligent way of thinking are needed in overcoming this problem.  This study aims to offer a concept from one of the Islamic authorities, namely Jamaluddin Al-Afghani, with his Islamic reform, namely Pan-Islamism in overcoming political economic problems that occur in Indonesia. By using descriptive analytical methods and qualitative approaches that contradicthis thinking, namely Pan-Islamism with several other Islamic scientists' thoughts and coupled with using data from previous studies. Finally, this article presents the concept of political economy which is believed to be able to create a better Indonesian economy. Some of the principles emphasized are the need for the Islamic world to unite together against foreign forces in the crucible of Pan Islamism, because the source of weakness of the Islamic world is the weak solidarity of Muslims. Then Muslims must unite both in political and economic terms, the Leader of the State must spread his call and ideas about reform and renewal in all aspects of life, whether political, economic, social and cultural, are comprehensive for all Muslims around the world where Individuals help each other. So that it can be applied to achieve the political renewal of human economy in this era.
MENGUKUR TINGKAT SOCIAL VALUE CHAIN MELALUI OPTIMALISASI PENGELOLAAN ZISWAF DI INDONESIA Syamsuri; Husnul Khotimah; Dwi Noviatul Zahra; Lamya Nurul Fadhilah
Al-Mubin Jurnal Ilmiah Islam
Publisher : Department of Research and Community Service at the Ummul Quro Al-Islami Bogor Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/almubin.v6i01.424

Abstract

In the Indonesian context, Islamic social finance sector is synonymous with zakat and waqf institutions. This is influenced by explanation of two regulations in Indonesia related to Islamic social finance, namely Law no. 23 of 2011 concerning Zakat Management and Law no. 41 of 2004 concerning waqf. In addition to zakat, waqf also has no less great potential to support the development of halal industry in Indonesia. With characteristics of being relatively flexible in use, the potential for waqf is much greater even though collection is still relatively low compared to its potential. Several important issues that arise in halal industry in Indonesia are lack of competitiveness of halal products in Indonesia in global market, one of which can be caused by high production costs. The research method used is descriptive qualitative by using primary reference sources, namely reading and taking notes and processing research materials in library such as books, news, and others. The analytical technique used is content analysis of the literature related to zakat and taxes in Islam. Thus, it can be concluded that the ZISWAF sector has great potential to encourage the development of the halal industry in Indonesia. However, this potential will only be realized if there is an ecosystem and policies that support this. For this reason, before formulating strategic policies and encouraging the creation of the required ecosystem, the existing strengths and challenges need to be identified properly. This will be further discussed in the section on zakat and waqf development strategies
Co-Authors Ainun Amalia Zuhroh Dwi Noviatul Zahra Iramasan Efendi Khoirul Umam Lamya Nurul Fadhilah Maulana Farizi Syamsuri Syamsuri Syamsuri