Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal El Tarbawi Al-Iktisab: Journal of Islamic Economic Law
Akbar, Rohul
Unknown Affiliation
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Jizyah Concept as the Source of Baitul Maal in Supporting the Country's Economy Syamsuri, Syamsuri; Akbar, Rohul; Lahuri, Setiawan bin; Kamaluddin, Imam; Ghozali, Mohammad
AL- IKTISAB Journal of Islamic Economic Law Vol 4 No 2 (2020)
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v4i2.5393

Abstract

Jizyah is one of the sources of income of baitul maal. Jizyah is an obligation/compensation for the protection of life, property, worship, and military responsibility. Jizyah is defined as a tax paid by non-Muslims. Baitul maal is an institution that has a duty to manage the property of the state, both in the form of income and state expenditure. The modern baitul maal can be interpreted as a financial minister or Indonesian bank that can perform actions in the field of budget and revenue of the state with a view to influence the economic path. This research aims to know if the concept of jizyah can be a source of baitul maal in supporting the country's economy. Research uses a library approach by using analysis content to analyse both primary and secondary data. Then write it with a descriptive method. As for the results of this study, Indonesia is one of the democratic countries, so it is not able to collect taxes only from the kafir dzimmi (non-Muslim). Therefore Indonesia applies various taxes to the community, such as income tax (PPh), value added tax (VAT), sales tax on luxury goods (Vat BM), stamp duty, land and building tax (PBB), land and building rights acquisition (BPHTB) as state income.
Implementation of HOTS-based Instructions in Pesantren: A Case Study in Pondok Modern Tazakka Batang As Shidqi, Hakim; Akbar, Rohul; Kuswoyo, Thony; Rokhib, Zainur; Musta'in, Muhamad Ari; Fahturohman, Arizal; Hidayat, Ferry
el-Tarbawi Vol. 17 No. 1 (2024): Jurnal El-Tarbawi
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/tarbawi.vol17.iss1.art7

Abstract

The development of Higher Order Thinking Skills (HOTS) in students at Islamic boarding schools (pesantren) is crucial due to their numerous advantages, such as the capacity to tackle social, scientific, and practical problems with effectiveness. Whether or not Pondok Modern Tazakka successfully integrated the use of HOTS questions in exams is the goal of this study. Through the application of descriptive phenomenological research methods and data collection techniques, including the tabulation of 132 test sheets in 44 subjects tested on KMI Class 6 students and interviews with 62 teachers in 8 subjects, it was discovered that 8 subjects exhibited no HOTS questions at all (19%), 6 subjects exhibited a decreasing number of HOTS questions (14%), 19 subjects exhibited a sharp increase in HOTS questions (45%), and 9 subjects exhibited a constant number of HOTS questions. The study's findings also demonstrate that, as long as supervisors (senior teachers) take a more proactive approach to giving junior teachers comprehensive training and ensure that all exam questions in each subject are HOTS exam questions, it is possible to guarantee that all exam questions will contain HOTS.
Co-Authors As Shidqi, Hakim Fahturohman, Arizal Ferry Hidayat Imam Kamaluddin Kuswoyo, Thony Mohammad Ghozali, Mohammad Musta'in, Muhamad Ari Rokhib, Zainur Syamsuri