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<![CDATA[Pandangan Institusi Keuangan Islam Terhadap Audit Syariah ]]>
<![CDATA[Wardayati, Siti Maria]]>
<![CDATA[ FENOMENA FENOMENA Vol 8 No. 2, 2016 ]]>
Publisher : <![CDATA[LP2M IAIN Samarinda ]]>
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DOI: 10.21093/fj.v8i2.358
<![CDATA[Islamic banking in Indonesia, is growing rapidly since the issuance of policies on Islamic Banking. In order to minimize the risk of problems in the banking system, made efforts to control the use of patterns and mechanisms are getting better and is comprehensive. Audit Sharia in the Islamic financial services means the accumulation and evaluation of evidence to determine and report the level of concordance between the information and the criteria established for the purpose of Shariah compliance. Audit should be conducted by a competent and independenOleh therefore, auditors are representatives of the shareholders who want jobs (investment) them according to the laws of Islamic Sharia.]]>
<![CDATA[Beban Ganda Zakat Profesi dan Pajak Penghasilan Pekerja Muslim di Samarinda ]]>
<![CDATA[Nuryadin, Muhammad Birusman]]>;
<![CDATA[Iswadi, Muhammad]]>
<![CDATA[ FENOMENA FENOMENA Vol 8 No. 2, 2016 ]]>
Publisher : <![CDATA[LP2M IAIN Samarinda ]]>
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DOI: 10.21093/fj.v8i2.645
<![CDATA[Zakat is Islam religion obligation charged to every muslim who are capable in economic condition. A Muslim who has been adult and has a work and gets income more than life need cost and zakat limit must perform Islam religion obligation, that is a profession zakat. A Tax is collected by a state according to law against domestic and foreign citizen who live in that state. A nature of tax is a force, therefore if tax is not obeyed and it is not paid, a people who is an object of tax will be punished by the state, that punishment can be in the form of fine, property seizure or jail. The tax charged to every adult who has a work or income is called personal income tax article 21. It can be concluded that every muslim who has been adult and has a work or income more than life need cost and the zakat limit are charged with two burdens, those are personal income tax article 21 and profession zakat. There is a different idea about zakat and tax. Some one says if a person has paid personal income tax sincerely, so his profession zakat has been performed. The other one says that both tax and zakat must be paid together. The law of zakat was made for a solution of the different idea where paying zakat can lessen a calculation of the personal income tax. It is known from a result of research that performing of zakat law could not be done well, this is caused by some constraints. Finally the muslims work in Samarinda city are charged double burdens on their income, those are profession zakat and personal income tax.]]>
<![CDATA[Analisis Kritis Pemikiran Wahbah Az-zuḥailī tentang Penetapan Talak ]]>
<![CDATA[Khair, Abdul]]>
<![CDATA[ FENOMENA FENOMENA Vol 8 No. 2, 2016 ]]>
Publisher : <![CDATA[LP2M IAIN Samarinda ]]>
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DOI: 10.21093/fj.v8i2.591
<![CDATA[This title of this article is An Analysis of Critical Thought Wahbah az-Zuḥailī Concerning Determination Separations. The purpose of this article was to assess the Wahbah az-Zuḥailī thinking about the establishment of divorce, legal istinbath methods used, as well as the relevance of thought Wahbah az-Zuḥailī the context of divorces in Indonesia. The results of the article showed that the determination of divorce divided into two divorces that do not require a court judgment and divorce which require a court decision. Separations that do not require a court decision is divorce by pronouncing talak and khuluk. While divorce is a divorce requires a court decision that caused his wife to go to court and divorce taasuf .The underlying thought Wahbah az-Zuḥailī are the legal consequences of divorce and the seat of the court as an institution that handles divorce cases. Law istinbath method used is based on the HR at-Tirmidhi about divorce joke, Bukhari about the events of Ibn Umar that mentalak his wife in a state of menstruation, QS. al-Baqarah verse 231 and HR Ibn Majah on the prohibition of doing immorality. Relevance thought Wahbah az-Zuḥailī the context of divorces in Indonesia can be seen in taasuf divorce procedures and the validity of divorce outside the court on condition that the assembly had dug legal facts that can be used as strong evidence for a divorce.]]>
<![CDATA[Penegakan Hukum Kasus Jual Beli Organ Tubuh di Indonesia ]]>
<![CDATA[Gani, Ruslan Abdul]]>;
<![CDATA[Armansyah, Yudi]]>
<![CDATA[ FENOMENA FENOMENA Vol 8 No. 2, 2016 ]]>
Publisher : <![CDATA[LP2M IAIN Samarinda ]]>
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DOI: 10.21093/fj.v8i2.608
<![CDATA[This research attempts to reconstruct the law enforcement issues related to the case of human organs trade in Indonesia. As we know, the rules of law related to the prohibition of the sale and purchase or illegal transplantation of organs has been issued by the government. But the fact does not make organized crime vanished. Therefore, it is necessary to have the latest reformulation that can realize to the root of the problem. One of them is by integrating between Islamic law in the form of the products fiqh and the Health Act (Act No. 36 of 2009). This research is normative juridical research. Its focus is directed on the study of theorem, principle, conception, legal doctrine and content rules of positive law. It is analyzed descriptively and qualitatively by reducing the data, presenting the data and draw conclusions. Both Islamic law and health law equally prohibits the practice of buying and selling of organs strictly in principle. It is because of the high risk of illegal actions against a persons health, due to the lack of health standards in the black market organ sales. Organs will no longer work when it is transplants for living donor. Interestingly, both Islamic law and the laws of health go hand in hand in an effort to prevent the practice of buying and selling of organs, especially the highly dynamic Islamic law to follow the development of humanity. This is evident from the birth of some of the Fatwa (a binding ruling in religious matters) issued by the Indonesian Mufti Council (MUI) that related to the issue of human organs. Similarly, Health Act is very appropriately referred to as human rights laws because many provide humanitarian protection in the field of health.]]>
<![CDATA[Implementasi Hukum Ekonomi Syariah dalam Praktek Gadai Sawah ]]>
<![CDATA[Hukmiah, Hukmiah]]>
<![CDATA[ FENOMENA FENOMENA Vol 8 No. 2, 2016 ]]>
Publisher : <![CDATA[LP2M IAIN Samarinda ]]>
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DOI: 10.21093/fj.v8i2.612
<![CDATA[This article is an attempt to find solutions to the problems of the Muslims who practice field pawn. Field pawn practiced that was conducted so far only based on local customs laws and is considered to deviate from the basic principles of Islamic economics, namely; help each other, the prohibition of using treasure with the falsehood and the ban on the practice of usury. Field pawn done with handed over the land / fields to others to be controlled temporarily with all their profits and in return he got a loan of cash, and the land will be returned when the loan is redeemed or repaid. Actually, the main function of the devolving of the land is a guaranty for the loan funds that is received by land owner, and consequently the land is at the authority of the lender, so all land use is in the right lender. Looking at from the contract side, field pawn carried out without the clear contract, on the one hand is borrowing and on the other hand is considered as buying and selling because the land owners do not have the right to use it except with the permission of the lender so that it is called buying and selling.]]>
<![CDATA[Rekonstruksi Nilai Keadilan dalam Penetapan Margin Murabahah di PT. Amanah Finance Makassar ]]>
<![CDATA[Ali, Lukman]]>
<![CDATA[ FENOMENA FENOMENA Vol 8 No. 2, 2016 ]]>
Publisher : <![CDATA[LP2M IAIN Samarinda ]]>
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DOI: 10.21093/fj.v8i2.586
<![CDATA[This study aimed to (1) analyze the mechanism for setting margin murabaha PT. Amanah Finance Makassar, (2) analyzing the reconstruction value of fairness in determining margin murabaha PT. Amanah Finance Makassar. The object of research is PT. Amanah Finance Makassar. This type of research is a field research (field research). Data collection method used, namely (1) observation, (2) interviews, and (3) documentation. The data in this study is divided into two kinds of data, primary data and secondary data. Sources of primary data is archived murabahah, management and customers of PT. Amanah Finance Makassar. While secondary data sources, namely books, journals, and other sources of study other theories that it contains a discussion of the values of justice and determination of margin murabaha. Data were analyzed using descriptive method of analysis, namely an analysis of research that is intended to describe a particular factual situation systematically and accurately, which includes data reduction, data display and data verification. The results showed that the margin financing for the sale of products with murabahah PT. Amanah Finance Makassar is identical to the mark-up pricing method that is 1% -1.5% / month. PT. Amanah Finance has reconstructed the values of justice. It is based on the principle of justice: a) between the interests of customers and the BMT, b) the enforcement of Islamic economics syi'ar with the company's operational capability (including the interests of profit-seeking), and c) the ability of PT. Amanah Finance outlining the company with a significant market determination of margin proportional (not too small and not too big).Keywords: value of justice, margin of murabaha]]>
<![CDATA[Analisis Kritis Pemikiran Wahbah Az-zuḥailī tentang Penetapan Talak ]]>
<![CDATA[Khair, Abdul]]>
<![CDATA[ FENOMENA FENOMENA Vol 8 No. 2, 2016 ]]>
Publisher : <![CDATA[LP2M IAIN Samarinda ]]>
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Full PDF (669.328 KB)
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DOI: 10.21093/fj.v8i2.591
<![CDATA[This title of this article is An Analysis of Critical Thought Wahbah az-Zuḥailī Concerning Determination Separations. The purpose of this article was to assess the Wahbah az-Zuḥailī thinking about the establishment of divorce, legal istinbath methods used, as well as the relevance of thought Wahbah az-Zuḥailī the context of divorces in Indonesia. The results of the article showed that the determination of divorce divided into two divorces that do not require a court judgment and divorce which require a court decision. Separations that do not require a court decision is divorce by pronouncing talak and khuluk. While divorce is a divorce requires a court decision that caused his wife to go to court and divorce ta'asuf .The underlying thought Wahbah az-Zuḥailī are the legal consequences of divorce and the seat of the court as an institution that handles divorce cases. Law istinbath method used is based on the HR at-Tirmidhi about divorce joke, Bukhari about the events of Ibn Umar that mentalak his wife in a state of menstruation, QS. al-Baqarah verse 231 and HR Ibn Majah on the prohibition of doing immorality. Relevance thought Wahbah az-Zuḥailī the context of divorces in Indonesia can be seen in ta'asuf divorce procedures and the validity of divorce outside the court on condition that the assembly had dug legal facts that can be used as strong evidence for a divorce.]]>
<![CDATA[Penegakan Hukum Kasus Jual Beli Organ Tubuh di Indonesia ]]>
<![CDATA[Gani, Ruslan Abdul]]>;
<![CDATA[Armansyah, Yudi]]>
<![CDATA[ FENOMENA FENOMENA Vol 8 No. 2, 2016 ]]>
Publisher : <![CDATA[LP2M IAIN Samarinda ]]>
Show Abstract
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Original Source
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Full PDF (581.576 KB)
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DOI: 10.21093/fj.v8i2.608
<![CDATA[This research attempts to reconstruct the law enforcement issues related to the case of human organs trade in Indonesia. As we know, the rules of law related to the prohibition of the sale and purchase or illegal transplantation of organs has been issued by the government. But the fact does not make organized crime vanished. Therefore, it is necessary to have the latest reformulation that can realize to the root of the problem. One of them is by integrating between Islamic law in the form of the products fiqh and the Health Act (Act No. 36 of 2009). This research is normative juridical research. Its focus is directed on the study of theorem, principle, conception, legal doctrine and content rules of positive law. It is analyzed descriptively and qualitatively by reducing the data, presenting the data and draw conclusions. Both Islamic law and health law equally prohibits the practice of buying and selling of organs strictly in principle. It is because of the high risk of illegal actions against a person's health, due to the lack of health standards in the black market organ sales. Organs will no longer work when it is transplants for living donor. Interestingly, both Islamic law and the laws of health go hand in hand in an effort to prevent the practice of buying and selling of organs, especially the highly dynamic Islamic law to follow the development of humanity. This is evident from the birth of some of the Fatwa (a binding ruling in religious matters) issued by the Indonesian Mufti Council (MUI) that related to the issue of human organs. Similarly, Health Act is very appropriately referred to as human rights laws because many provide humanitarian protection in the field of health.]]>
<![CDATA[Implementasi Hukum Ekonomi Syariah dalam Praktek Gadai Sawah ]]>
<![CDATA[Hukmiah, Hukmiah]]>
<![CDATA[ FENOMENA FENOMENA Vol 8 No. 2, 2016 ]]>
Publisher : <![CDATA[LP2M IAIN Samarinda ]]>
Show Abstract
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Full PDF (514.318 KB)
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DOI: 10.21093/fj.v8i2.612
<![CDATA[This article is an attempt to find solutions to the problems of the Muslims who practice field pawn. Field pawn practiced that was conducted so far only based on local customs laws and is considered to deviate from the basic principles of Islamic economics, namely; help each other, the prohibition of using treasure with the falsehood and the ban on the practice of usury. Field pawn done with handed over the land / fields to others to be controlled temporarily with all their profits and in return he got a loan of cash, and the land will be returned when the loan is redeemed or repaid. Actually, the main function of the devolving of the land is a guaranty for the loan funds that is received by land owner, and consequently the land is at the authority of the lender, so all land use is in the right lender. Looking at from the contract side, field pawn carried out without the clear contract, on the one hand is borrowing and on the other hand is considered as buying and selling because the land owners do not have the right to use it except with the permission of the lender so that it is called buying and selling.]]>
<![CDATA[Pandangan Institusi Keuangan Islam Terhadap Audit Syariah ]]>
<![CDATA[Wardayati, Siti Maria]]>
<![CDATA[ FENOMENA FENOMENA Vol 8 No. 2, 2016 ]]>
Publisher : <![CDATA[LP2M IAIN Samarinda ]]>
Show Abstract
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Full PDF (572.205 KB)
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DOI: 10.21093/fj.v8i2.358
<![CDATA[Islamic banking in Indonesia, is growing rapidly since the issuance of policies on Islamic Banking. In order to minimize the risk of problems in the banking system, made efforts to control the use of patterns and mechanisms are getting better and is comprehensive. Audit Sharia in the Islamic financial services means the accumulation and evaluation of evidence to determine and report the level of concordance between the information and the criteria established for the purpose of Shariah compliance. Audit should be conducted by a competent and independenOleh therefore, auditors are representatives of the shareholders who want jobs (investment) them according to the laws of Islamic Shari'a.]]>
