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All Journal JITAA : Journal Of International Taxation, Accounting And Auditing JISEF : Journal Of International Sharia Economics And Financial
Mamdukh, Muhammad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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PERSPEKTIF USHUL FIQIH ATAS ZAKAT PROFESI DALAM PEMIKIRAN FIQIH KONTEMPORER Rohmah, Yuni; Setiawan, Hendrik; Mubarriroh, Lailatul; Mamdukh, Muhammad; Latifah, Eny
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 01 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i01.694

Abstract

The purpose of this research is to find out the perspective of ushul fiqh scholars on professional zakat in contemporary fiqh thinking. The research method used is descriptive qualitative with the type of literature. The results of the study are that there are differences of opinion among contemporary scholars about the amount of professional zakat, namely 2.5% and 20%. Opinion of professional zakat with a level of 2.5%, this is because it is based on qiyas (analogous) to trade zakat. The reason is because professional workers are selling services, thus including tijarah (trade). Professional zakat is calculated based on hawl or not based on hawl. If it is based on hawl, what is subject to zakat is the accumulation (sum) of income for one year. If it is not based on hawl, then the obligation of zakat is carried out when the income reaches the nishab
PERSPEKTIF USHUL FIQIH ATAS ZAKAT PROFESI DALAM PEMIKIRAN FIQIH KONTEMPORER Rohmah, Yuni; Setiawan, Hendrik; Mubarriroh, Lailatul; Mamdukh, Muhammad; Latifah, Eny
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 01 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i01.694

Abstract

The purpose of this research is to find out the perspective of ushul fiqh scholars on professional zakat in contemporary fiqh thinking. The research method used is descriptive qualitative with the type of literature. The results of the study are that there are differences of opinion among contemporary scholars about the amount of professional zakat, namely 2.5% and 20%. Opinion of professional zakat with a level of 2.5%, this is because it is based on qiyas (analogous) to trade zakat. The reason is because professional workers are selling services, thus including tijarah (trade). Professional zakat is calculated based on hawl or not based on hawl. If it is based on hawl, what is subject to zakat is the accumulation (sum) of income for one year. If it is not based on hawl, then the obligation of zakat is carried out when the income reaches the nishab
AKUNTANSI SYARIAH UNTUK PRODUK WADIAH YAD DHAMANAH PADA KOPERASI SYARIAH KSPPS BINA SYARIAH UMMAH BANJARWATI PACIRAN LAMONGAN Abdillaika Martiwi, Wanala; Nur Rohmawati, Ismy Tsaniyah; Mamdukh, Muhammad; Nabila Putri, Primadia; Latifah, Eny
JISEF : Journal Of International Sharia Economics And Financial Vol 1 No 02 (2022): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v1i02.344

Abstract

The purpose of this study was to determine sharia accounting practices for Wadiah Yad Dhamanah  products for savings products at KSPPS Bina Syariah Ummah Banjarwati Paciran Lamongan. The research method is descriptive qualitative method using triangulation data analysis by combining documentation, observation and interview instruments. The results of this study show the application of savings products that use the principle of Wadiah Yad Dhamanah  at KSPPS Bina Syariah Ummah. The application of wadiah products using names includes: Sitakwa, Simpendik (education savings), Siharoh (Hajj and Umrah savings), Sihara (holiday savings), sitabah (sacrificial savings and savings, and futures welfare savings. Services provided by KSPPS Bina Sharia Ummah for products that use the principle of Wadiah Yad Dhamanah  is to provide savings facilities that can be withdrawn at any time needed and are still within relatively easy reach.
Co-Authors Abdillaika Martiwi, Wanala Eny Latifah, Eny Hendrik Setiawan, Hendrik Mubarriroh, Lailatul Nabila Putri, Primadia Nur Rohmawati, Ismy Tsaniyah Rohmah, Yuni