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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Qonuni: Jurnal Hukum dan Pengkajian Islam Ulil Albab
Aip Wahidzul Latif
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Uang dan Inflasi Menurut Taqiyuddin Ahmad Al-Maqrizi (766-845 H/1364-1441 M) Aip Wahidzul Latif; Roifatus Syauqoti
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1257

Abstract

Salah satu masalah terbesar dalam bidang ekonomi yang dialami di seluruh dunia adalah masalah inflasi. Inflasi disebabkan oleh beberapa faktor, seperti konsumsi masyarakat yang meningkat, spekulasi, dan adanya ketidak lancaran distribusi barang kepada masyarakat. Inflasi juga disebabkan oleh banyaknya uang yang beredar. Al-Maqrizi, seorang ekonom muslim memandang inflasi yang terjadi di zamannya dilihat dari sebab-sebabnya. Dalam kajian ini menggunakan methode kualitatif dan bersifat deskriptif untuk mendeskripsikan pemikiran Al-Maqrizi tentang uang dan inflasi. Al-Maqrizi menyatakan bahwa mata uang yang menjadi harga barang-barang yang dijual dan nilai pekerjaan adalah hanya emas dan perak saja. Ia juga menyatakan bahwa inflasi yang terjadi tidak hanya terjadi karena sebab alamiah seperti turunnya penawaran dan peningkatan permintaan tapi juga disebabkan oleh kesalahan manusia. Kesalahan manusia yang dimaksud adalah seperti korupsi, administrasi negara yang buruk, pajak yang berlebihan, juga penciptaan mata uang yang tidak bernilai serta peningkatan sirkulasi uang.
Analisis Asas Pemungutan Pajak di Indonesia dalam Perspektif Maqashid Syariah Aip Wahidzul Latif; Roifatus Syauqoti
Qonuni: Jurnal Hukum dan Pengkajian Islam Vol. 6 No. 01 (2026): Qonuni: Jurnal Hukum dan Pengkajian Islam
Publisher : Prodi Ahwal Asy Syahsiyah, Fakultas Syariah dan Hukum, Universitas PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/x0qkvy22

Abstract

This study aims to analyze the principles of tax collection in Indonesia from the perspective of Maqashid Syariah to understand the compatibility between modern tax principles and the objectives of public welfare in Islamic law. The study uses a qualitative approach with a library study design and conceptual analysis. Data were collected through documentation of tax laws and regulations, fiscal policy documents, Maqashid Syariah literature, and national and international scientific articles published in the 2020–2025 period. Data validity was strengthened through source triangulation and audit trails, while data analysis used the Miles and Huberman interactive model which includes data condensation, data presentation, and conclusion drawing. The results of the study indicate that the principles of justice, legal certainty, benefit, and efficiency that form the basis of tax collection in Indonesia have substantive compatibility with the objectives of Maqashid Syariah, particularly in the protection of property (hifz al-mal), life (hifz al-nafs), intellect (hifz al-'aql), and descendants (hifz al-nasl). These findings confirm that taxes serve not only as an instrument for collecting state revenue, but also as a means of realizing social welfare and justice. This research contributes to the development of tax studies based on Maqasid Syariah and provides implications for the formulation of fairer, more transparent, and more welfare-oriented fiscal policies.
Optimalisasi Distribusi Dana Sosial Islam Melalui Perbankan Syariah Roifatus Syauqoti; Aip Wahidzul Latif; Luluk Wahyu Roficoh
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 11 No 4 (2026)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v11i4.33206

Abstract

Islamic banks are intermediary institutions that perform two functions, namely commercial and social functions. However, the social function of Islamic banks has not been fully realized in practice and the real sector, as banks tend to focus more on business and financial performance while neglecting social aspects. As Sharia-compliant financial institutions, Islamic banks have a Islamic Social Finance function, the have authority to collect zakat, infaq, sadaqah, grants, and other social funds and distribute them to the relevant institutions. This study employs a qualitative approach through a literature review and analyzes the data using deductive reasoning to draw conclusions. The findings indicate that the distribution of zakat has not been optimal due to the commingling of zakat funds with infaq and sadaqah funds, all of which are collectively recognized as part of Corporate Social Responsibility (CSR) programs. Existing zakat distribution practices are more focused on productive distribution schemes that generate long-term impacts, while the fulfillment of basic needs, which is a prerequisite for productive zakat, has not been adequately addressed. From an institutional perspective, there is also a lack of coordination and cooperation between Islamic banks and the National Zakat Agency (BAZNAS). The distribution of zakat can be optimized through the separation of zakat funds from CSR funds, as well as the separation of zakat from infaq and sadaqah funds. Furthermore, a proper classification of mustahik (zakat beneficiaries) is needed to ensure that both consumptive and productive zakat distributions are appropriately targeted. Enhanced coordination and collaboration between Islamic banks and BAZNAS are also essential to improve the effectiveness of zakat distribution.
Co-Authors Luluk Wahyu Roficoh Syauqoti, Roifatus