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All Journal Jurnal Istiqro' Jurnal Review Pendidikan dan Pengajaran (JRPP) Tadhkirah: Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah
Mahsyar Mahsyar
Institut Agama Islam Negeri Parepare
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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IMPLEMENTASI PERATURAN WALIKOTA PAREPARE NO. 7 TAHUN 2018 TENTANG EFEKTIVITAS AKUNTABILITAS PENGELOLAAN ZAKAT DI BAZNAS PAREPARE Sarmila Sarmila; Mahsyar Mahsyar; Muliati Muliati; Syahriyah Semaun; Musyarif Musyarif
Jurnal Istiqro Vol. 10 No. 2 (2024): Juli 2024
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/istiqro.v10i2.2832

Abstract

This thesis discusses the implementation of Parepare City Regulation No. 7 of 2018 regarding the effectiveness of accountability in zakat management at BAZNAS Parepare. The purpose of this research is to determine the implementation of Mayor Regulation No. 7 of 2018 on the effectiveness and accountability of zakat management at the National Amil Zakat Agency (BAZNAS) in Parepare City. The research method used is qualitative research with a field research design. The number of informants in this study was 3 people from BAZNAS, and the data collection techniques included observation, interviews, and documentation. Data analysis employed data reduction, presentation, and conclusion drawing. The results of this research indicate that: 1) The implementation of Mayor Regulation No. 7 of 2018 on zakat management at BAZNAS Parepare has been carried out well in accordance with legal provisions for zakat management. BAZNAS has demonstrated commitment to accountability and transparency by integrating open reporting mechanisms that are easily accessible and comply with Sharia principles. 2) The effectiveness of zakat management at BAZNAS Parepare shows effective management, as evidenced by an open and easily accessible reporting system for the public, and BAZNAS's ability to ensure that zakat funds are distributed appropriately in accordance with Sharia principles and community needs. 3) Accountability in zakat management at BAZNAS Parepare indicates that BAZNAS Parepare has shown a high level of accountability in zakat management. The independent audit process validates BAZNAS's performance in ensuring compliance with accounting standards and Sharia provisions, demonstrating BAZNAS's seriousness in maintaining transparency and integrity, and making zakat management responsive to community needs
Studi Kritik Pemahaman Agama dalam Muhammadiyah Mahsyar Mahsyar; Ishak Ishak
TADHKIRAH: Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah Vol. 2 No. 1 (2025): TADHKIRAH: Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/tadhkirah.v2i1.54

Abstract

This study examines the understanding of religion in Muhammadiyah, the largest Islamic organization in Indonesia, with a focus on the methodology of thought grounded in the Qur'an and Sunnah. The research identifies the critical approach Muhammadiyah uses in understanding and practicing religious teachings, as well as how the organization responds to the challenges of the times through ijtihad and tajdid. The main concepts discussed include tawhid, worship, and sabilillah, as well as efforts to balance worldly and ukhrawi life. Through literature analysis, it was found that Muhammadiyah prioritizes rational and contextual understanding, encourages active participation in society, and rejects dogmatism. The results show that Muhammadiyah's approach contributes to social and educational development, and invites Muslims to integrate religious values with science. This research is expected to provide deeper insights into the dynamics of Muhammadiyah thought and its relevance in the modern context.
IMPLEMENTASI MULTI AKAD PRODUK GADAI EMAS DI PT BANK SYARIAH INDONESIA TBK KANTOR CABANG MAMUJU (TINJAUAN EKONOMI SYARIAH) Sahabuddin Sahabuddin; Mahsyar Mahsyar; Damirah Damirah; Syahriyah Semaun; Andi Bahri S
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.30963

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengimplementasian multi akad gadai emas serta mengetahui alur proses transaksi gadai menurut pandangan ekonomi syariah pada PT Bank Syariah Indonesia Tbk Kantor Cabang Mamuju. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif menggunakan pendekatan studi kasus. Sumber data dalam penelitian ini terdiri atas sumber data primer dan sumber data sekunder. Penelitian ini dilaksanakan di Lokasi penelitian ini adalah PT Bank Syariah Indonesia Tbk Kantor Cabang Mamuju Yang Jl Urip Sumoharjo No 44 kel. Karema Kec. Mamuju Kab. MAmuju Sulawesi Barat. Subjek peneltian ini berjumlah 19 orang yang terdiri dari 4 orang Pegawai dan 15 orang Nasabah. Hasil penelitian menunjukkan bahwa PT Bank Syariah Indonesia Tbk Kantor Cabang Mamuju merupakan hasil merger tiga bank syariah anak Perusahaan Bank BUMN yaitu BSM, BNIS dan BRIS. PT Bank Syariah Indonesia Tbk Kantor Cabang Mamuju dari ex BSM dimana sebelum merger sudah memiliki konter layanan gadai dan konter layanan gadai inilah yang berlanjut sampai saat ini. Skema multi akad yang digunakan adalah skema tiga akad yaitu rahn sebagai pengikatan jaminan emas qard sebagai akad pinjaman dan ijarah sebagai akad pengenaan biaya titipan (mu’nah) dalam penerapa akadnya dicantumkan dalam SBGE dan ditandatangani nasabah dengan petugas bank. Gadai memiliki beberapa tahapan transaksi yaitu tahap awal proses pencairan kemudian proses penyinpanan agunan proses perpanjangan dan yang terakhir proses pelunasan gadai emas. Dalam penerapannya gadai emas harus sesuai dengan prinsip prinsip ekonomi islam yaitu ketauhidan kemaslahatan dan prinsip keadilan sesuai dengan syariat Islam dan tertuang dalam Al-Qur’an maupun Hadist. Hasil penelitian menunjukkan keseluruhan proses transaksi multi akad gadai emas pada PT Bank Syariah Indonesia Tbk Kantor Cabang Mamuju sudah sesuai dengan prinsip hukum ekonomi syariah.
Co-Authors Andi Bahri S Damirah Damirah Ishak Ishak Muliati Musyarif Musyarif Sahabuddin Sahabuddin Sarmila Sarmila Syahriyah Semaun, Syahriyah