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All Journal MUQTASID MIQOT: Jurnal Ilmu-ilmu Keislaman HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam INTERNATIONAL JOURNAL ON LANGUAGE, RESEARCH AND EDUCATION STUDIES Syntax Literate: Jurnal Ilmiah Indonesia NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan Muqtasid: Jurnal Ekonomi dan Perbankan Syariah NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Al-Mada: Jurnal Agama, Sosial, dan Budaya At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam International Journal of Zakat (IJAZ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Of Science, Technology & Management (IJSTM) Proceeding International Seminar of Islamic Studies Jurnal Iqtisaduna
M. Yasir Nasution
Universitas Islam Negeri Sumatera Utara
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Solusi Permasalahan Perzakatan di BAZNAS dengan Metode ANP: Studi tentang Implementasi Zakat Core Principles Lukman Hamdani; M. Yasir Nasution; Muslim Marpaung
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 1 (2019): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1332.053 KB) | DOI: 10.18326/muqtasid.v10i1.40-56

Abstract

AbstractThe Zakat Core Principles (ZCP) is the core principles of zakat which cover 18 aspects related to the management of zakat. This study aims to obtain empirical evidence about solutions to Zakat Problems in BAZNAS (National Zakat Agency) and implementation of ZCP. This study uses qualitative methods with ANP (Analytic Network Process) analysis tool. The results of this study explain the most priority problems that need immediate response is in the form of lack of socialization and education about ZCP, BAZNAS must be more accountable and transparent in every report, and BAZNAS must have sharia control. The most priority strategy is the substance of ZCP that must be implemented, BAZNAS must be formally and financially independent as well as continuous socialization and education at BAZNAS. The conclusion is that the ZCP has not been implemented as a whole, especially in BAZNAS at the regional level.AbstrakZakat Core Principles (ZCP) adalah prinsip-prinsip inti zakat yg mencakup 18 aspek terkait pengelolaan zakat. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai Solusi Permasalahan Perzakatan di BAZNAS (Badan Amil Zakat Nasional) dan implementasi tentang ZCP. Penelitian ini menggunakan metode kualitatif dengan alat analisis ANP (Analytic Network Process). Hasil penelitian ini memaparkan bahwa masalah yang paling prioritas yang perlu segera mendapatkan respon adalah berupa kurangnya sosialisasi dan edukasi tentang ZCP, BAZNAS harus lebih akuntabel dan transparan di setiap laporan, serta BAZNAS harus ada yang mengontrol secara syariah. Strategi yang paling prioritas adalah substansi ZCP yang harus diimplementasikan, BAZNAS harus mandiri secara formal dan finansial serta sosialisasi dan edukasi yang terus menerus di BAZNAS. Kesimpulannya adalah bahwa ZCP belum diterapkan secara menyeluruh terutama di BAZNAS tingkat daerah.
Solution To The Implementation Of Zakat As A Deduction From Income Tax Payable (Taxes Credit) In Aceh Province M Yasir Nasution; Saparuddin Siregar; Ngatno Syahputra
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.674 KB)

Abstract

: Zakat as a deduction from the income tax payable (Credit Taxes) in Aceh Province This study aimed to m e ndapatka n empirical evidence of the Solution Implementation of zakat as a deduction from the income tax payable (Credit Taxes) in the province of Aceh . This study uses qualitative methods with ANP ( Analytic Network Process ) analysis tools . The results of the study explains that problem most priorities that need to quickly get the response is in the form of government aspect. Implementation is the most priority Baitul Maal problem. Prior problems itas faced by pemerint ah that is related to the position between zak a t and taxes . Baitul maal solution with the most priority is to carry out the mandate of the Constitution and the solution for the most priority government is equal, where both zakat and tax must be the same. Conclution of how it is that charity as a deduction from the income tax payable in the province of Aceh has not been implemented because the government has not dared to issue related PP BAL and there is disharmony between the income tax law with the Law
Does the Mustahik Demographic and Socio-Cultural Affect to the Successful of Poverty Alleviation? Budi Trianto; Saparuddin Siregar; M. Yasir Nasution
International Journal of Zakat Vol 5 No 1 (2020): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v5i1.208

Abstract

Zakat institutions have a very important role in alleviating poverty in a country through various programs that they make. One of the poverty alleviation programs carried out by zakat institutions is mustahik empowerment in the economic field. In socio-cultural and demographic terms, surely every mustahik who participates in the program has differences. By involving 105 respondents from four zakat organizations in Pekanbaru, this study aims to find out whether mustahik demography and socio-cultural have influenced the success of the mustahik empowerment program in alleviating poverty by using a logistic regression approach. In the demographic variables, the finding shows only two from six variables that have an effect on the success in eradicating mustahik poverty, namely the household members and employment status with the odds ratio of each variable of 1,540 and 2,385. The other variables that did not significantly influence were gender, education level, age and location of residence. Meanwhile, for the three socio-cultural variables, the finding is only one variable that affects the success of the empowerment program, namely family culture with an odds ratio of 2,861. Variable society habits and religiosity do not significantly influence. The results of this study have implications for the empowerment program that in carrying out the mustahik empowerment program, zakat institutions must pay attention to socio-cultural and mustahik demographics in order to get maximum results.
Effectiveness of Fintech-Based Sharia Cooperative Development in the New Normal Era : Interpretative Structural Model Approach Elida Elfi Barus; M.Yasir Nasution; Andri Soemitra
International Journal of Science, Technology & Management Vol. 2 No. 1 (2021): January 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i1.164

Abstract

In the Covid Pandemic 19, sharia cooperatives must be a solution for the welfare of their members and the UMKM that they support so that they can move up in class, but how if it is difficult to access, therefore sharia cooperatives must be digital-based and include collaborating with fintech. This study tries to answer the problems that occur, strategies, and stakeholders involved in the development of Islamic cooperatives in collaboration with sharia fintech in Indonesia using the Interpretive Structural Model (ISM) approach. The core problem faced in developing sharia cooperatives in collaboration with sharia fintech is the lack of education and promotion of Islamic financial institutions collaboration, especially in sharia cooperatives with sharia fintech (E9), which initially became competitors to financial institutions because they were very flexible and fast and have become OJK's instructions that fintech must collaborate with financial institutions including sharia ones. Furthermore, it can be suggested for legislators, actors and drafter to constantly monitor and improve the process in the context of the progress and welfare of cooperatives and SMEs in Indonesia.
Urgensi Keadilan Dalam Penyaluran Zakat di Indonesia Angga Syahputra; Kaswinata Kaswinata; M. Yasir Nasution; Sugianto Sugianto
Jurnal Iqtisaduna Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v8i2.32182

Abstract

In the socio-economic context, zakat is one indicator that can answer the needs of people who have a weak economy. According to the BAZNAS report in 2021, the realization of zakat fund collection in Indonesia reached Rp. 14 trillion, or 4.28% of Rp. 327 trillion potential zakat in Indonesia. The discrepancy between the realization and the potential of existing zakat is one of the reasons for the lack of public awareness of tithing through zakat institutions due to a lack of public trust. One of the causes of this emergence is due to injustice in the distribution of zakat. This study will explore the urgency of justice in the distribution of zakat using descriptive qualitative research with the literature study method. This study results that justice in the distribution of zakat by zakat institutions is part of a form of social responsibility, so that this is an absolute thing to strive for and become a target for zakat institutions. Justice in the distribution of zakat will ultimately lead to the attention of the muzakki and become a motivation in paying zakat through institutions. This motivation will ultimately increase the optimization of zakat collection.
Implementasi falah dalam ekonomi Islam melalui kesadaran petani sebagai homo Islamicus melaksanakan pembayaran zakat pertanian Marlya Fatira AK; Muhammad Yasir Nasution; Sugianto Sugianto
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v4i3.842

Abstract

This article describes the concept of al Ujrah in Islam, which is appropriate as a reference for problems faced by companies or entrepreneurs when experiencing economic difficulties, especially learning from the experience of financial difficulties when faced with the issue of the Covid-19 pandemic 2.5 years ago. As well as the conditions in 2023 presented by the Indonesian and world economies will experience a recession or economic difficulties, so 2023 will be a year full of challenges and struggles for companies in terms of the policy of retaining employees with wages that have been stipulated in work contracts or wage adjustments by making new contracts. The purpose of this research, of course, is to provide accurate and correct references to become a reference for creating policies that are fair for employees as well as safe for companies or employers. This research is a research with a literature study. The data source used is the primary data source. Data collection techniques with literature studies and documentation. The analysis technique was carried out using the meta-analysis-aggregation method, selecting this data analysis to elaborate themes on zakat problems, then forming an analysis framework (conceptual framework), and finally formulating a synthesis by summarizing the various research results or summarizing. The results of the study show that Al Ujrah (wages) are payments or rewards, which can be in the form of goods, money, or other types of assets. Wages are given as an achievement for the results of business or services that have been provided by individuals. Payment of wages (al-ujrah) is carried out based on a work contract (contract), so adjustments to the mechanism and its implementation must also be carried out by deliberation and agreement between the workers and the employer, reflecting fairness and mutual understanding.
KONSEP AL-DIN DAN EKONOMI ISLAM Arief Rachman; M. Yasir Nasution; Sugianto Sugianto
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 2 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i2.2023.577-584

Abstract

Dalam Islam konsep zakat adalah kandungan sebagian Harta yang memenuhi syarat minimal (nishab) dan jangka waktu satu tahun (transfer) yang menjadi hak dan mustahiq (penerima zakat jabatan, d orang atau lembaga lain dengan yang menghasilkan pendapatan (uang), yang mencapai nisab (minimum ) ambang batas zakat). Administrasi zakat, yang dianggap penting untuk kesejahteraan umat Islam, harus dikelola dengan baik untuk mendapatkan kepercayaan publik. Administrasi dapat mengambil alih administrasi zakat. Pengelolaan zakat yang berorientasi pada manajemen dapat dilaksanakan dengan asumsi dasar bahwa semua kegiatan yang berhubungan dengan zakat dilakukan secara profesional. Pengelolaan zakat secara profesional harus dilakukan melalui perpaduan berbagai kegiatan yang berkaitan dengan zakat. Administrasi bangunan dalam administrasi zakat menurut teori James Stoner. Model kepemimpinan meliputi perencanaan (planning), pengorganisasian (organization), pengendalian (implementation) dan pengendalian (process monitoring). Model empat batu dapat diterapkan pada setiap fungsi pengelolaan zakat dengan konsep sosialisasi, pengumpulan, pemberdayaan dan kontrol. Menerapkan konsep analitis zakat, yang bertujuan untuk membangun ekonomi dan membuat distribusi zakat bekerja dan mencapai manfaat yang signifikan dengan melakukan kegiatan analitis : Character, Capital, Capacity, Condition of Economy
Konsep Keadilan Ekonomi Islam Sriwahyuni Sriwahyuni; M. Yasir Nasution; Sugianto Sugianto
Al-Mada: Jurnal Agama, Sosial, dan Budaya Vol 6 No 2 (2023): Islamic Culture
Publisher : LPPM Institut Pesantren KH. Abdul Chalim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/almada.v6i2.3184

Abstract

Tujuan penelitian berusaha untuk menganalisis konsep-konsep keadilanjukum dalam penerapan ekonomi islam. Penelitian ini menggunakan metode penelusan referensi untuk menemukan konsep-konsep keadilan ekonomi islam kemudian dianalisis secara tajam. Penelusuran referensi menggunakan sumber lima tahun terakhir dan beberapa referensi inti yang masih relevan untuk dibahas. Hasil penelitian ini menujukkan bahwa Konsep keadilan memiliki dua subtansi diataranya konteks individual dan juga konteks sosial. Penerapan konsep keadilan dalam sistem ekonomi Islam adalah tidak diinginkannya ketimpangan ekonomi atau ketidakmerataan ekonomi antara satu orang dengan orang lainnya.
Konsep Perilaku Manusia Dalam Ekonomi Islam Dina Arfianti Siregar; M. Yasir Nasution; Sugianto Sugianto
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.854 KB) | DOI: 10.36418/syntax-literate.v7i12.11036

Abstract

Islam merupakan agama universal yang bersifat fleksibel, pemenuhan kebutuhan manusia selalu di lingkari dengan adanya prilaku manusia yang berfisat tidak puas dalam kepemilikan sesuatu dalam hal ini islam mengatur dengan berbagai cara salah satunya dengan metode pemenuhan kebutuhan melalui maqashid assyariah, keberadaan manusia adalah yang paling sempurna dari seluruh makhluk ciptaan tuhan. Penelitian ini membahas bagaimana konsep manusia dalam Islam kemudian, model prilaku manusia dalam Konsep Rasionalitas dan Konsep Individu.penelitian ini menggukan metode kualitatif deskriptif, dimana peneliti akan mengurai problematika konsep dan mengambil kesimpulan dari konsep tersebut. Hasil dari penelitian ini bahwa Hakikat manusia menurut Islam bukanlah seperti hewan, tumbuhan, atau makhluk lainnya yang bernyawa manusia memiliki fisik, perasaan, hawa nafsu, juga akal yang membuat manusia berbeda dengan makhluk lainnya. Kemudian Prilaku manusia dapat dilihat dalam konsep rasionalitas, bahwa manusia disebut rasional jika ia melakukan sesuatu yang sesuai dengan self-interest, dan pada saat yang sama konsisten dengan pilihannya.
Co-Authors , Wilchan Robain Andri Soemitra Andri Soemitra Andri Soemitra Arief Rachman Arifin Fauzi Lubis Budi Trianto Busriadi Busriadi Busriadi, Busriadi Dina Arfianti Siregar Elida Elfi Barus Hamdani, Lukman Hidayati Siregar Kaswinata Kaswinata Lukman Hamdani Marlya Fatira AK Muslim Marpaung Ngatno Syahputra Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Sri Wahyuni Hasibuan Sriwahyuni Sriwahyuni Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Syahputra, Angga Tuti Anggraini