Sarina Junita
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Islamic Economic Civilization During the Abbasid Period as the Foundation of Modern Islamic Economics Sarina Junita; Khusnudin
al-Afkar, Journal For Islamic Studies Vol. 8 No. 4 (2025)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v8i4.1861

Abstract

The more advanced and the longer the gap between the lifetime of the Prophet Muhammad and the subsequent eras of governance, the more changes occurred in social, political, and economic structures. Although the principles taught remain guiding standards, the evolving challenges of time require adjustments in applying these values. This illustrates how the implementation of Islamic teachings must remain relevant to different contexts, both in governance and social life. The Abbasid dynasty, extending into the modern era, brought significant changes, especially in economics. During the Abbasid period, the economy reached its golden age. The policies and measures taken during the Abbasid era had a profound impact on today's economy. The author examines how the Abbasid administration improved various economic sectors, such as irrigation, infrastructure, agriculture, mining, trade, and funding for scientific research. The author sees the potential of modern economies by applying the Abbasid system, hoping for a prosperous economy Similar to that of the Abbasid era. This research was conducted using a qualitative literature review methodology, drawing from scholarly works and relevant magazines. The research findings reveal that there are similar values and policies that have been carried over into the present day, which were inspired by the Abbasid period.
Syed M. Naquib Al-Attas’ Thoughts on the Islamization of the Tax Concept Sarina Junita; Niken Baramurti Evieta Enggar Sandy; Helmi Syaifuddin
al-Afkar, Journal For Islamic Studies Vol. 9 No. 1 (2026)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v9i1.2007

Abstract

As the primary source of state revenue for funding various public needs, taxes are a financial obligation and a form of community contribution in encouraging social and economic development. A practical and fair tax revenue system can be an essential foundation for sustainable economic growth and the creation of social stability. This research discusses the concept of tax Islamization according to Syed M. Naquib Al-Attas. Al-Attas argues that tax Islamization aims to reform the tax system to follow Sharia principles, emphasizing justice, social responsibility, and economic sustainability. In the framework of Islamization, taxes are not only seen as a fiscal instrument but also as a spiritual and social means to achieve people's welfare. Al-Attas proposed the integration of zakat as the primary mechanism in replacing the conventional tax system, highlighting the importance of Islamic ethical values, such as monotheism, amanah, and Ihsan, in tax management. This study uses a qualitative method with a literature study approach. The results of this study show that the concept of tax, according to al-Attas, must be integrated with Islamic principles because there are secular elements in the existing tax concept and taxes can be a tool to achieve justice and the welfare of the people.