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All Journal KASBANA: Jurnal Hukum Ekonomi Syari'ah
Muhammad Miftahul Ikhsan
UIN Sunan Gunung Djati
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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IMPLEMENTASI AKAD-AKAD PADA KOPERASI SYARIAH : Perbedaan Antara Koperasi Syariah Dan Koperasi Konvensional Muhammad Miftahul Ikhsan
KASBANA Vol 4 No 1 (2024): Januari
Publisher : Sekolah Tinggi Ilmu Syariah Darul Falah Bondowoso

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53948/kasbana.v4i1.106

Abstract

Sharia Cooperatives in Fatwa DSN Number 14 concerning Guidelines for the Establishment and Operation of Sharia Cooperatives in 2021 that sharia cooperatives are cooperatives that are created, managed, and run their businesses in accordance with sharia principles. This type of research uses literature research that takes data through information by obtaining library materials, data techniques that have been obtained by reviewing and analyzing, both in the form of books, journals, research results. As well as by using descriptive analysis techniques. Looking at the comparison related to the differences between conventional cooperatives and sharia cooperatives, it is very clear that sharia cooperatives have a prudent nature, where starting from supervisors who are competent related to sharia cooperatives, carrying out a profit-sharing system not based on interest, cooperation with sharia banks, raising funds that can be deposited can also be in the form of term savings. The distribution of funds is broader in focus on whether you want to make loans only, whether to do cooperation, or to carry out buying and selling, and has a social nature that can distribute Ziswaf funds to the community. Legal Basis of Sharia Cooperatives Article 87 paragraphs 3 and 4 of Law of the Republic of Indonesia Number 17 of 2012, Fatwa DSN MUI Number 141 of 2021 concerning Guidelines for the Establishment and Operation of Sharia Cooperatives. contracts used in sharia cooperatives such as:, Ba'i Al-Murabahah, Ba'i Al-Salam, Ba'i Al-Istishna, Ijarah, Shirkah, Wadi'ah, Qardh.
DIMENSI NILAI TAUHID DALAM UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 23 TAHUN 2011 TENTANG PENGELOLAAN ZAKAT: Undang-Undang Republik Indonesia Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat Muhammad Miftahul Ikhsan
KASBANA Vol 4 No 1 (2024): Januari
Publisher : Sekolah Tinggi Ilmu Syariah Darul Falah Bondowoso

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53948/kasbana.v4i1.107

Abstract

Religion has three main basics, namely faith, Islam and ihsan, discussion in faith is the value of tawhid, divinity. Islam teaches that religion is not only limited to worship, but can be applied in the aspect of living, by applying the principle of divinity, Ihsan in the sense of doing good deeds, is classified into 4 types, namely: doing good to Allah. This type of research uses literature research that takes data through information by obtaining library materials, data collection techniques for this research using documentation. data that has been obtained by reviewing and analyzing, both in the form of books, journals, research results. As well as by using descriptive analysis techniques. tawhid is to worship God with the belief that God is the creator of the universe and all that it contains. Tawhid is divided into three types, namely tauhid rububiyah, tauhid uluhiyyah, tauhid asma' wa trait. The economic aspect of life does not escape the eyes of Allah, with regard to zakat, it is explained that zakat is to cleanse people. The perspective of the value of tawhid in the Law of the Republic of Indonesia Number 23 of 2011 concerning Zakat Management that this law takes the source that fulfilling zakat is the obligation of Muslims in accordance with the Qur'an. In chapter two which discusses the principles in zakat management such as Amanah, expediency, justice, legal certainty, integration and accountability. So in terms of tawhid asma' wa the nature of this principle is indeed part of tawhid because this principle is also included in asmaul husna like justice in asmaul husna al-adlu which is all just.
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