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All Journal Al-Buhuts (e-journal) AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab
Irwan Fitri Aco
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Religion Economics, Econometrics & Finance

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Perbandingan Pengaruh dan Perlakuan Akuntansi antara Biaya Bunga dengan Pajak Penghasilan sebagai Bukti Kebenaran Hukum Halal atau Haramnya dalam Perspektif Islam Rusdin, Muhammad; Farida Aprianti; Irwan Fitri Aco; Asri Asri; Muhammad Faisal Arif
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.6731

Abstract

This study aims to determine the comparative effect between interest costs and income tax on sales to achieve the expected profit. Also to determine the comparative accounting treatment between interest costs and income tax in the income statement. The influence and accounting treatment are then used as evidence of the truth of the law of halal or haram in the Islamic perspective. This study is a library research using the analysis method: comparison, qualitative descriptive and quantitative descriptive. The results of the study indicate that interest costs and income tax have an equally large burden because they result in the need for higher sales to achieve the expected profit based on the cost-volume-profit analysis. Based the income statement, interest costs are calculated when there is a profit or loss, so they are more burdensome than income tax which is calculated when there is a profit and not calculated when there is a loss. This influence and accounting treatment prove the truth of the law of halal or haram in the Islamic perspective which has been established approximately thousands of years ago, namely that interest costs are haram so that they are heavier than income tax, the law of which: some argue that it is halal and others argue that it is doubtful, even some argue that it is haram. Based on this, interest costs must be avoided, either as the payer, recipient, witness, clerk or other involvement. Meanwhile, income tax should be complied with sincerely as charity for the payer and the recipient should seek alternative replacements with other sources of income.
Tinjauan Hukum Islam Mengenai Pengobatan Menggunakan Metode Terapi Musik: Review of Islamic Law Regarding Treatment Using Music Therapy Methods Nurdin, Muhamad Saddam; Irwan Fitri Aco; Rifqi Riswandha Idrus
AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Vol. 2 No. 6 (2023): AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab
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/qiblah.v2i6.1587

Abstract

This research aims to find out and understand one of the health treatment methods that exist in the world of health, and this treatment method is music therapy. This research uses a type of qualitative descriptive research, namely an effort to reveal facts with the aim of accurately describing an existing situation or symptom, using a normative juridical approach method. The research results found are as follows: first, therapy using music media has many benefits for patient health, especially in helping and caring for patient health in addition to main treatment. Second, there are differences of opinion among Islamic scholars regarding the Islamic view of punishing music. However, the majority of Ulama forbid music based on the evidence originating from the Al-Quran, the hadith of the Prophet PBUH. and ijma̕ from four sect imams. Third, seeing that music is haram from the perspective of Islamic law, the use of music as a therapeutic method is haram based on the arguments in the Al-Qur'an, the Hadith of the Prophet SAW. and ijma` four sect imams. And there are also several reasons that support its haraam, such as the level of maṣlaḥatan, and the existence of treatment options that can be used to replace music therapy. It is hoped that the implications of this research will become a reference, literature or consideration for the academic world, as well as positive reference material and information for the government, health workers and society in general.
Asbabun Nuzul Ayat-Ayat Tauhid sebagai Pembelajaran Penelusuran Formula dalam Analisis Biaya-Volume-Laba Rusdin, Muhammad; Hawariah, Hawariah; Fadhlan Akbar; Irwan Fitri Aco; Asri Asri
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.6096

Abstract

This research aims to find out some of the asbabun nuzul verses of monotheism as a lesson for exploring formulas in cost-volume-profit analysis, including the break-even point formula. This interdisciplinary research is library research using qualitative descriptive analysis methods and quantitative descriptive methods. The results of this research show: 1) Most of the verses from the Qur'an are ibtidai verses, namely verses without asbabun nuzul. A small portion of the verses of the Qur'an are sababi verses or verses with asbabun nuzul because they are for: answering questions, rebuking violations, rejecting the world's offers and so on. Meanwhile, the existence of formulas in cost-volume-profit analysis is due to knowing the sales limit that brings profit/loss. These formulas are caused or started from the break-even formula that was developed. 2) A small portion of the verses from the Qur'an are monotheism verses which mean the only God who must be worshipped, the only Creator, the only Most Gracious, the only Most Merciful and other attributes. Meanwhile, in the break-even formula and other formulas in cost-volume-profit analysis, the only number is meaningful or caused by the selling price divided by the selling price.
Co-Authors Arif, Muhammad Faisal Asri Asri Fadhlan Akbar Farida Aprianti Hawariah, Hawariah Nurdin, Muhamad Saddam Rifqi Riswandha Idrus Rusdin, Muhammad