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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Dinamika Ekonomi dan Bisnis
Mila Arlina, Agustin
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Manajemen Keuangan Publik Negara Indonesia dalam Perspektif Abu Yusuf Mila Arlina, Agustin; Fageh, Achmad; Agus Hidayat, Ahmad
Jurnal Dinamika Ekonomi dan Bisnis Vol 21, No 1 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v21i1.4558

Abstract

This study aims to to analyze the management of public financing by the Indonesian government, considering the principles of Maqashid Syariah and to explore Abu Yusuf's concepts and perspectives on taxation. The method used in this study was descriptive qualitative with a focus on library research. The findings of the study indicated that Abu Yusuf has three main sources of thoughts regarding public financing, specifically government income, including ghanima, shadaqah or zakat, and fay. In Indonesia, Abu Yusuf's ideas on public financing align with the inclusion of income tax revenue as part of the shadaqah criteria, land and building taxes categorized under Kharaj, and international trade taxes like import and export taxes classified as "Usyr".
Prinsip Manajemen Pembiayaan Lembaga Non Bank Syariah (Studi Kasus KSPPS BMT Khoiru Ummah Jawa Timur) Mila Arlina, Agustin; Yazid, Muhammad; Agus Hidayat, Ahmad
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.9712

Abstract

Islamic financial institutions are divided into two main categories: Islamic banking institutions and non-banking Islamic financial institutions. One common form of Islamic financial institution found in society is the Shariah-based Savings and Loans Cooperative, which is a microfinance institution. Shariah-based financing involves the provision of funds or receivables based on a contract or agreement between the Savings and Loans Cooperative and another party, obligating the financed party to repay the funds or receivables after a specified agreed-upon period. Regarding financing, the Shariah-based Savings and Loans Cooperative requires financial analysis to ensure that cooperative members are capable of repaying the received financing. When applying for financing at the BMT Khoiru Ummah Savings and Loans Cooperative in East Java, applicants must go through several stages in accordance with the procedures established by the BMT Khoiru Ummah Savings and Loans Cooperative. Firstly, the applicant is required to become a member by opening an account at the BMT Khoiru Ummah Savings and Loans Cooperative. Then, they follow the financing procedure, which includes submitting a financing application, undergoing administrative selection and fulfilling document requirements, undergoing a survey process, evaluation by the committee, purchasing the desired goods, entering into a contractual agreement, delivering the goods or funds, and finally making installment payments and full repayment by the members.
Co-Authors Agus Hidayat, Ahmad Fageh, Achmad Muhammad Yazid