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The Spiritual Values of Islamic Economics in Tasawuf Modern: Scrutinizing the Work of Haji Abdul Malik Karim Amrullah (Hamka) Hakim, Rahmad; Fanani, Ahmad
Shirkah: Journal of Economics and Business Vol 6, No 1 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.82 KB) | DOI: 10.22515/shirkah.v6i1.391

Abstract

Islamic economics has existed since the start of Islamic civilization. However, Islamic economic thoughts established by Indonesian scholars are limited. This exploratory research was carried out to determine the spiritual values of Islamic economics on Hamka's works entitled Tasawuf Modern. Primary and secondary data were collected from Hamka's works entitled Tasawuf Modern and from several papers or books that are relevant to the focus of the research. The data collected were analyzed by combining topics relevant to Islamic economics in modern Sufism and other secondary sources. Content analysis was used for data analysis. The results of this study revealed that, according to Hamka, the richest people are those that need the least. The true wealth lies in the contentment of the soul (qana'ah). Good wealth represents virtue and prohibiton for extravagancy and excessive consumerism. Further, humans need to be in between to carry out good deeds. The results of this study contribute to enriching the discourse of Islamic economic thought, especially in Islamic economic ethics and the role of ethics in business.
Dakwah Bil Hal: Implementasi Nilai Amanah dalam Organisasi Pengelola Zakat untuk Mengurangi Kesenjangan dan Kemiskinan Rahmad Hakim
Iqtishodia: Jurnal Ekonomi Syariah Vol. 2 No. 2 (2017): #4
Publisher : Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v2i2.100

Abstract

Da’wah in Islam has the meaning of calling for goodness and forbidding the badness, but the most effective method is actually da’wah bil hal. Nowadays, where the number inequality and poverty is increased, da’wah bil hal is strongly needed, not least for the zakah organization. This organization has an important role in reducing the number of inequality and poverty because it’s an intermediary function between donators (muzakki) and users (mustahik). The absence of amanah in zakat management organization at least has an impact on two things; first, the lack of public awareness related to zakat and the willingnes to pay for zakat. Second, the number of donors (muzakki) distributes zakat individually, so the impact of zakat is ineffective. Using the literature approach, this paper tries to discuss the importance of amanah value as an instrument of da’wah bil hal. It can be concluded that amanah value in zakah management can be implemented to reduce the number of inequality and poverty through several important dimensions, namely: mentality, accountability, capability, professional and the right to target. Keywords: da’wah bil hal, zakah management, amanah.
Pro Kontra Fatwa Dana Talangan Haji: : Perspektif Maslahah Mursalah Rahmad Hakim
Iqtishodia: Jurnal Ekonomi Syariah Vol. 3 No. 1 (2018): #5
Publisher : Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v3i1.162

Abstract

This paper aims to conduct an in-depth analysis of the positive and negative impact of the hajj financing funds that have been set out in the fatwa of DSN-MUI from the perspective of maslahah mursalah. Although it has long been established and has been implemented, but the debate surrounding the legalization of hajj bailout funds is still occur among the people. Some people feel the benefits of this fatwa, while some people question its validity; especially in terms of ability (istita’ah) of performer of the Hajj using this facility. In addition, this is also considered to be able to extend the hajj queue. The question that should be answered is what is the problem and the benefits of this hajj financing, if viewed from the perspective of maslahah mursalah. This study uses a type of qualitative-descriptive research with diverse collection methods; documentary and interview. The conclusion of this study is that the hajj financing still benefits to the ummah.
Islamic Economists in The Early 21st Century View’s on Business Ethics Rahmad Hakim
Falah: Jurnal Ekonomi Syariah Vol. 1 No. 1 (2016): Februari
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jes.v1i1.2691

Abstract

Islamic Economists in The Early 21st CenturyView’s on Business EthicsRahmad HakimProgram Studi Ekonomi Syariah, Fakultas Agama Islam,Universitas Muhammadiyah MalangE-mail: rahmadhakiem@gmail.comABSTRACTThe focus of this study is to determine several thoughts of Islamic Economist of the early 21st Century related on business ethics through their works in Islamic Economics, especially in business ethics. In order to find the deeper and more comprehensive research, The researcher limited this research only to four Islamic Economists of the early 21st Century, such as; M. Umer Chapra, Syed Nawab Haider Naqvi, Mohamed Ariff, Akram Khan. The conclusion of this study are as follows: first, the Muslim economists trying to solve problems that occur particularly in the case of dichotomies in the fulfillment of material needs and non-material need, although there are some flaws. Second, Muslim economists at least try to realize human well-being based on Islamic principles. Third, the Muslim economists are also tried to build the Islamic ethics as a discipline that was not present before.Keywords: Islamic Economist, Business Ethics, Islamic Business
The right to choose (Khiyar) innovation for contemporary transaction in e-commerce marketplace Windiana Lorien; Rahmad Hakim; Arif Luqman Hakim
al-Uqud : Journal of Islamic Economics Vol. 6 No. 2 (2022): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.885 KB) | DOI: 10.26740/aluqud.v6n2.p192-205

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This study aims to analyze and compare the implementation of khiyar in online transactions at Shopee, Tokopedia, and Bukalapak. This type of research is a comparative study with a qualitative approach in comparing the implementation of khiyar at Shopee, Tokopedia and Bukalapak. This study uses primary data sources and secondary data sources, with data collection techniques in the form interviews and documentation. Data analysis in this study uses data analysis model of Miles, Huberman and Saldana. The results found that There are similarities transaction procedure that applies in the three marketplaces which are two types of khiyar applied, namely khiyar 'aib and khiyar ru'yah. Based on experienced transaction process carried out by sellers at Shopee, Tokopedia and Bukalapak, it was known that there are four sellers who both apply khiyar 'aib, while the application of khiyar aib was only applied by buyer at Tokopedia. On the other hand, khiyar ru'yah was not applied by buyers at Bukalapak but it was only applied by one buyer at Shopee and Tokopedia.
RELEVANSI BUDAYA ORGANISASI DAN EFEKTIVITAS SEBUAH PERUSAHAAN: STUDI PADA RESHARE RABBANI CABANG MALANG RAYA ROULITA FIRDA AZMI; RAHMAD HAKIM; NURUL ASFIAH
Maqdis: Jurnal Kajian Ekonomi Islam Vol 4, No 1 (2019): Januari - Juni 2019
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v4i1.493

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This research aims to describe the relevance of organizational culture in creating corporate effectiveness at Reshare Rabbani Malang Branch. Reshare Rabbani has an unique strategies that different from other companies. By using qualitative research, through in-depth interview, documentation and observation, data were analyzed descriptively with a case study approach. The results of this study indicate that the culture adopted by Reshare Rabbani is a strong culture, depicted by the values that are deeply embedded in the members of the organization, based on the value of Tawheed, grateful, never giving up, continuous improvement, caring in every circumstance and high responsibility. Organizational culture at Reshare Rabbani is relevant to the creation of company effectiveness’ indicators; a production system that focuses on quality, created satisfaction, intertwining harmony between employees, adaptation, growth and fulfillment level of efficiency.
Signifikasi Peran Qawa’id Fiqhiyyah dalam Pembelajaran Ekonomi Syariah Rahmad Hakim
Islamic Economics Journal Vol. 2 No. 2 (2016)
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (625.119 KB) | DOI: 10.21111/iej.v2i2.1394

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Along with the development time and place, human economic life increasingly dynamic. On the other hand, the development of Islamic financial institutions is increasing and growing, especially in the last decade. Two things above be an important factor of the importance of certainty about the various forms of transactions in accordance with Islamic Shari’a. Offering hope that the development of economic life and Islamic financial institutions should increasingly all transactions with Shari’ah system. In the presence of the Islamic economic studies program or Islamic economics at Higher Education Institutions (IPT), both state and private, who have a major role in preparing the human resources, has a big responsibility to ensure legal certainty in all transactions; both traditional and contemporary transactions. With this, it is necessary for all students to learn qawa’id fiqhiyah for reaching these goals. This study used a qualitative descriptive method, that is the approach used to address the significance of the role of qawa’id fiqhiyyahin learning Islamic economics. In collecting the data used methods of documentation, namely by performing in-depth research on a variety of relevant literature in the field of  qawa’id fiqhiyyah. The final conclusion of this study is that qawâ’id fiqhiyyahhave a significant role in the learning of Islamic economics. This is due to the reality of human life in the field of running dynamic economy, which often results in the release of all forms of economic activity of Islamic law. So that many transaction sprung did not have a clear legal status.
Efektifitas Pembiayaan Qarḍul Ḥasan Bagi Perkembangan Usaha Mikro Pada Baitul Maal Al-Amin, Kedungkandang, Kota Malang Alficha Roby Vabella; Rahmad Hakim; Fien Zulkarijah
Islamic Economics Journal Vol. 4 No. 2 (2018)
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.958 KB) | DOI: 10.21111/iej.v4i2.2968

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This study aims to analyze two things: first, the effectiveness of qarḍul ḥasan financing in Baitul Maal Al-Amin at Kedungkandang for Micro, Small and Medium Business Development (known as UMKM). Second, to know the impact of qardhul hasan financing for micro business development at Kedungkandang. This research using case study approach with the method of data collection is an interview, observation and documentation. While data analysis is qualitative data analysis technique using Miles and Huberman’s model. The results of this study indicate that qarḍul ḥasan financing in Baitul Maal Al-Amin at Kedungkandang is quite effective with the fulfillment of measurement of several indicators such as usability, accuracy and objectivity, scope, accountability, cost effectiveness, and timeliness. In addition, qarḍul ḥasan financing in Baitul Maal Al-Amin has a significant impact for micro business development at Kedungkandang with the growth of sales turnover which is seen from the income and the growth of custome, even though the growth of local labor and the expansion of the place are has low significant impact.
Membandingkan Konsep Pajak (Kharâj) Yahya bin Adam (758-818 H) dan Imam al-Mawardi (974-1058 H) Rahmad Hakim
TSAQAFAH Vol. 12 No. 1 (2016): Islamic Economics
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tsaqafah.v12i1.372

Abstract

The rise of Islamic civilization since the 6 th century up to the 18 th century is a historical fact that can not be negated. Starting from the establishment of the State of Medina by the Prophet Muhammad until the Ottoman Dinasty. The course of history that sustained over centuries, has a significant influence on the development of Islamic civilization, at least in terms of taxation which commonly called as kharâj. In the hands of Islam, was created a various principles of the state, especially on the financial and monetary aspect. The creation of financial system for the state is one of proof for the creation of the state’s basic principles in order to achieve justice and prosperity of mankind. This paper aims to discuss in-depth analysis related to the concept of taxation in Islam through literature method. In order to obtain deeper analysis, the author chose two characters who was concerns in the field of taxation in the history of Islamic Economic thought, namely Yahya bin Adam in his al-Kharâj and Imam al-Mawardi in his al-Ahkâm al-Sultâniyah. The conclusion from this study is that there are some similarities between the two ideas. On the other hand, according to the author, Imam al-Mawardi’s theory of taxation has two advantages; first, his futuristic theory of taxation and second, his contextual theory of taxation that possible to be applied in the present time. Given the complexity of the problems that occurred during his life.
The Criteria and Ethical Guidelines for Tax Officer in Islam: a Review of Some Traditional Literature Rahmad Hakim
TSAQAFAH Vol. 15 No. 2 (2019): Islamic Civilization
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tsaqafah.v15i2.3376

Abstract

AbstractTax occupies an important role as a source income of the state. With this role, there are several important regulations in taxation, including the obligation for citizens to pay taxes. To enhance the benefit of tax, the criteria and ethical guidelines are needed for tax officers in carrying out their duties, so that the tax collection mechanism runs fairly, more transparent and accountable. This paper aims to analyze the criteria and ethical guidelines for tax officers in Islamic civilization as recorded in some traditional literature. This is qualitative research using the method of documentation in the collection of data. This study concluded that the criteria of tax officer are: first, the free person (not slave). Second, amânah. Third, capable or expert (kafâ'ah). Fourth, meet the criteria of faqîh and mujtahîd (if serves as a determinant of the tax rate (kharâj)). On the other hand, the ethical guidelines for tax officer are: first, no excess conduct for the taxpayers. Second, no persecution. Third, avoid manipulating the value of gold. Fourth, no prize in the form of precious stones. Fifth, collect taxes properly and correctly (in accordance with sharia provisions). Sixth, no tax (kharâj) on people who convert to Muslim. Keywords: Ethics, Taxation, Islamic Taxation, Tax Officer, Islamic Civilization.   AbstrakPajak menempati peran penting sebagai sumber pendapatan dari negara. Dengan peran ini ada beberapa peraturan penting dalam perpajakan, termasuk kewajiban bagi warga negara untuk membayar pajak. Untuk meningkatkan manfaat pajak, kriteria dan pedoman etika diperlukan bagi petugas pajak dalam menjalankan tugasnya, sehingga mekanisme pengumpulan pajak berjalan dengan adil, lebih transparan, dan akuntabel. Makalah ini bertujuan untuk menganalisis kriteria dan pedoman etika bagi petugas pajak dalam peradaban Islam sebagaimana dicatat dalam beberapa literatur tradisional. Ini adalah penelitian kualitatif dengan menggunakan metode dokumentasi dalam pengumpulan data. Penelitian ini menyimpulkan bahwa kriteria untuk petugas pajak adalah: pertama, orang bebas (bukan budak). Kedua, amanah. Ketiga, cakap atau ahli (kafâ’ah). Keempat, memenuhi kriteria faqih dan mujtahid (jika berfungsi sebagai penentu tarif pajak (kharâj)). Di sisi lain, pedoman etika untuk petugas pajak adalah: pertama tidak ada perilaku berlebihan untuk wajib pajak. Kedua, tidak ada penganiayaan. Ketiga, hindari memanipulasi nilai emas. Keempat,  tidak ada hadiah dalam bentuk batu mulia. Kelima, memungut pajak dengan benar (sesuai dengan ketentuan syariah). Keenam, tidak ada pajak (kharâj) pada orang-orang yang menyamar menjadi Muslim. Kata Kunci: Etika, Perpajakan, Perpajakan Islam, Petugas Pajak, Peradaban Islam.