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All Journal Jurnal Ekonomi dan Bisnis (Ekobis-DA) Santri : Jurnal Ekonomi dan Keuangan Islam
Muh Arief Budiman
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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KEABSAHAN DAN PENGELOLAAN WAKAF AHLI (KELUARGA) Muh Arief Budiman
Jurnal Ekonomi dan Bisnis (Ekobis-DA) Vol 3, No 02 (2022): Jurnal Ekonomi dan Bisnis (Ekobis-DA)
Publisher : Jurnal Ekonomi dan Bisnis (Ekobis-DA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.725 KB) | DOI: 10.58791/ekobis.v3i02.215

Abstract

Abstrakundang-undang adalah perbuatan hukum Wakif untuk memisahkan dan/atau menyerahkan sebagian harta benda miliknya untuk dimanfaatkan selamanya atau untuk jangka waktu tertentu sesuai dengan kepentingannya guna keperluan ibadah dan/atau kesejahteraan umum menurut Syari‟ah. Wakaf merupakan salah satu perbutan terpuji dan sangat bermanfaat dalam kehidupan umat manusia. Secara umum tidak terdapat dalil yang menjadi dasar disyariatkannya ibadah wakaf dalam Al-Quran yang menerangkan konsep wakaf secara jelas. Oleh karena wakaf termasuk infaq fi sabilillah, maka dasar yang digunakan para ulama dalam menerangkan konsep wakaf ini didasarkan pada keumuman ayat-ayat al-Quran yang menjelaskan tentang infaq fi sabilillah. Adapun dalam pelaksanaan wakaf harus memenuhi rukun wakaf yang terdiri dari: Wakif, Mauquf alaih, Mauquf, dan Shigat. Wakaf kelurga dalam hal ini bisa dikatakan sebagai wakaf ahli atau wakaf zurri, yakni wakaf yang diperuntukan bagi kepentingan dan jaminan sosial dalam lingkungan keluarga ataulingkungan kerabat sendiri. Dalam kebasahan dan pengelolaannya wakaf keluarga ini tentunya mengacu kepada Undang-undang No. 41 tahun 2004 tentang Wakaf.. Kata Kunci : Keabsahan, Pengelolaan, Wakah Ahli
Optimalisasi Zakat Perusahaan sebagai Instrumen Pengurang Pajak dalam Mendukung Pemerataan Ekonomi Muh Arief Budiman; Muhammad Sauqi; Nor Anina; Nor Hikmah Sari
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 2 (2026): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i2.2193

Abstract

The implementation of corporate zakat in Indonesia remains relatively low despite its significant potential to support national economic development. This study aims to analyze the strategic role of corporate zakat as an instrument for reducing tax burdens and its contribution to economic equality. This research employs a literature review approach by examining relevant academic sources. The findings indicate that corporate zakat of 2.5% is obligatory for business entities that meet the nisab and haul requirements. Based on Law No. 23 of 2011 and Law No. 36 of 2008, zakat distributed through authorized institutions such as BAZNAS or LAZ can be deducted from taxable income. Corporate zakat not only fulfills religious obligations but also plays a vital role in wealth redistribution through social assistance and productive capital for mustahik. Therefore, optimizing corporate zakat can serve as a strategic instrument to promote sustainable economic justice in Indonesia. Effective policies and outreach from the government are also needed so that companies are more encouraged to pay zakat in a timely and transparent manner.
Implementasi Green Sukuk dalam Pembangunan Nasional: Analisis Fikih Muamalah terhadap Akad dan Pemanfaatan Aset Muhammad Sauqi; Muh Arief Budiman; Hana A’isyah; Laila Syifa; Erza Aulia Rizki
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 2 (2026): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i2.2259

Abstract

Green sukuk is a Sharia-compliant financial instrument that combines sukuk principles with sustainable financing aimed at environmental preservation. It is used to finance environmentally friendly projects, including renewable energy, sustainable transportation, waste management, and green infrastructure development. Indonesia is one of the countries actively issuing green sukuk as part of its national development financing strategy. This study aims to examine the implementation of green sukuk in national development from the perspective of fiqh muamalah, particularly regarding the contracts employed and the utilization of underlying assets. The research uses a literature review method by analyzing books, scientific journals, regulatory documents, and reports from relevant institutions. The findings show that green sukuk has become an effective financing instrument for supporting sustainable development while remaining consistent with Sharia principles. Its implementation is based on real underlying assets, employs contracts recognized in Islamic law, and avoids elements of riba, gharar, and maysir. Therefore, green sukuk not only contributes to financing environmentally sustainable development projects but also strengthens the integration of Islamic financial principles with environmental responsibility in the national development agenda.
Co-Authors Erza Aulia Rizki Hana A’isyah Laila Syifa Muhammad Sauqi Nor Anina Nor Hikmah Sari