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Harta Dalam Perspektif Fiqh Perbandingan Suryaman, Maman; Deni Kamaludin Yusup; Dedah Jubaedah
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1140

Abstract

Riset ini bertujuan untuk mempelajari bagaimana konsep harta dalam pandangan islam. Harta dalam Islam bukan hanya sekadar alat tukar atau sarana memenuhi kebutuhan hidup, tetapi juga memiliki dimensi spiritual, sosial, dan etis yang harus dipahami dan diimplementasikan oleh umat Islam. Penelitian ini bersifat kualitatif dimana studi kepustakaan digunakan sebagai pendekatan penelitian. Hasil dalam penelitian ini didapatkan bahwa terdapat perbedaan mengenai esensi harta. Jumhur ulama mengatakan, bahwa harta tidak saja bersifat materi, tetapi juga termasuk manfaat dari suatu benda, karena yang dimaksud adalah manfaat, bukan zatnya (bendanya). Sedangkan menurut Hanafiyah bahwa harta mesti dapat disimpan, maka sesuatu yang tidak dapat disimpan tidak dapat disebut harta, maka manfaat menurut Hanafiyah tidak termasuk harta, tetapi manfaat termasuk milik
Konsep Pemikiran Ekonomi dan Maqashid Syariah Perspektif Imam Al-Syathibi Dede Nurwahidah; Yadi Janwari; Dedah Jubaedah
MAMEN: Jurnal Manajemen Vol. 3 No. 3 (2024): Juli 2024
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v3i3.3918

Abstract

Imam Al-Syathibi is one of the leading figures in the field of ushul fiqh and maqshid sharia. al-Syathibi emphasized that all Islamic sharia law aims to create benefits for humans, both in this world and in the afterlife. According to Imam al-Syathibi, maqashid sharia consists of three levels, namely dharuriyah, hajiyat, and tahsiniyat. This research aims to examine the history of economic thought on the concept of maqashid sharia according to Imam Al-Syathibi. Using a qualitative approach and literature study methods, this research analyzes primary and secondary sources related to Imam Al-Syathibi's thoughts. The results of the research show that Imam Al-Syathibi's thoughts regarding Maqashid Syariah are very comprehensive, so that the aim of this thinking is to obtain benefits in the world and the hereafter, thus the concept of Maqashid Syariah becomes a guide in the development and implementation of Islamic law in accordance with the principles of monotheism, justice, Benefits and balance of needs, namely religion (Din), soul (Nafs), reason ('Aql), heredity (Nashl), and wealth (Mal).  and comprehensive in understanding and applying Islamic law, by combining textual interpretation and contextual considerations as well as maqashid sharia. The idea about basic needs put forward by Al-Syathibi is more universal when compared to Abraham Maslow's theory, namely the hierarchy of needs theory, namely physiological needs, security needs, social needs, esteem needs and self-actualization needs.
Analysis of Abu Yusuf's Thoughts on Tax Revenue in the Book of al-Kharāj and Its Relevance to Contemporary Tax Law Principles: A Fiqh Perspective Jajat Sudrajat; Almurni, Muhammad Furqon; Yadi Janwari; Dedah Jubaedah
NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam Vol 10 No 2 (2024): NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/nukhbah.v10i2.1768

Abstract

This article aims to analyze the differences of opinion among scholars regarding the legal imposition of obligations on the public by the Islamic state other than zakat. The main focus of this article is on the views of Abu Yusuf, a prominent scholar during the Abbasid era, whose famous work al-Kharāj made a significant contribution to the development of the tax system in the Islamic state, as well as its relevance to contemporary tax law principles. In addition, the article examines the criteria for tax collection based on the perspective of fiqh. This study employs a qualitative approach using normative juridical and descriptive-analytical methods. The findings reveal that Abu Yusuf, through al-Kharāj, recognized the imposition of taxes by the state in addition to zakat, such as jizyah (a tax levied on non-Muslim citizens), ‘usyr (a tithe, typically one-tenth of agricultural produce), and kharāj (a land tax on agricultural lands). During the time of Prophet Muhammad PBUH there were no established regulations regarding kharāj and ‘usyr. The implementation of these two taxes began during the era of ‘Umar bin al-Khaṭṭāb RA, following the conquest of Persian territories, particularly the fertile region of Sawad in Iraq, where kharāj was imposed on land and ‘usyr was levied on non-Muslim traders entering Islamic territories. The conclusion of this study is that the imposition of taxes other than zakat is recognized in fiqh, provided it meets specific criteria, including a real and urgent need, fair and prudent implementation, allocation of tax revenue for public interest, and consultation between the leader and experts prior to tax imposition. The practical implication of this study is that the application of taxes in accordance with fiqh criteria can serve as an additional source of revenue for Islamic states to develop infrastructure and improve social welfare, particularly in efforts to alleviate poverty.
The Strategy and Effectiveness of Baitul Maal wa Tamwil in Eradicating Loan Shark Practices in Java and Sumatra Dedah Jubaedah; Evi Sopiah; Ikhwan Aulia Fatahillah
Fonologi : Jurnal Ilmuan Bahasa dan Sastra Inggris Vol. 2 No. 4 (2024): Jurnal Ilmuan Bahasa dan Sastra Inggris
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/fonologi.v2i4.1122

Abstract

This study aims to analyze the role of Baitul Maal wa Tamwil (BMT) as an Islamic microfinance institution in eliminating loan shark practices in communities, particularly in Java and Sumatra. Loan shark practices persist due to the ease and speed of loan disbursement, despite the high interest rates that entrap small communities in difficult-to-escape debt cycles. BMT offers a fair and interest-free Islamic financing solution based on profit-sharing principles and a more inclusive approach. This study discusses BMT’s financing strategies, such as lenient requirements, fast processing, and financial education programs designed to compete with loan sharks. The main findings indicate that BMT plays a significant role in providing fairer financing access to small communities and helping reduce their dependence on loan sharks. However, this study also reveals several challenges BMT faces, such as limited capital, strict regulations, and low financial literacy among the public. These challenges hinder BMT's ability to effectively compete with loan sharks in terms of speed and accessibility. The results of this study emphasize the importance of strengthening BMT’s capital, developing human resources, and innovating Islamic financing products so that BMT can play a more prominent role in eradicating loan shark practices in the community. With the right strategy and support from various stakeholders, BMT has great potential to continue growing as a more equitable and empowering financing solution.
Teori Pembangunan dalam Perspektif Ibnu Khaldun : Analisis Historis dan Implikasi Kontemporer Ade Suryawirawan; Yadi Janwari; Dedah Jubaedah
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.950

Abstract

Ibn Khaldun's thoughts, especially those presented in his work Muqaddimah, have made important contributions to understanding the dynamics of society, economy, and politics. This article comprehensively examines Ibn Khaldun's development theory with a historical approach, conceptual analysis, and reflection on the relevance of his thoughts in the modern era. Using literature study and content analysis methods, this study explores central concepts such as asabiyyah, dynasty cycle, economic productivity, and the role of the state in development. The findings show that although issued in the 14th century, Ibn Khaldun's development theory has essential similarities with contemporary development paradigms such as the importance of social capital, fiscal balance, and leadership regeneration. The theoretical implications of this study are expected to enrich the discourse on development based on ethical values ​​and social justice.