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Devid Frastiawan Amir Sup
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Al-Iktisab: Journal of Islamic Economic Law
Published by Universitas Darussalam Gontor
ISSN : 25804251     EISSN : 2615661X     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
Al-Iktisab: Journal of Islamic Economic law is a peer reviewed journal published by University of Darussalam (UNIDA) Gontor. The journal is semi-annual journal issued on May and November. The aims of the journal is to explore and develop economics related to Islamic laws that cover issues both from Indonesia and overseas. Moreover, the editor accepts final manuscripts that have not been sent to other journal for publication. Those interested in subscribing to the Journal, advertising in the Journal, submitting manuscripts to the Journal, or otherwise communicating with the Journal, should contact at aliktisab@unida.gontor.ac.id.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 153 Documents
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Comparative Analysis of Calculation of Income Tax Article 21 and Zakat Adiningsih, Tutut; Cahyandi, Ronan Roby
AL- IKTISAB Journal of Islamic Economic Law Vol 3 No 2 (2019)
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v3i2.3911

Abstract

The purpose of this paper is to examine the comparison of Article 21 Income Tax calculations using the gross method, the net method, and the gross-up method to find out which method is most profitable for company profits. This study uses similar comparisons that were made for the calculation of zakat, which also used 2 (two) methods, namely the net and gross methods. Data on employee salaries used in this study are secondary data obtained from PT. Sinar Abadi Pratama Sejahtera in 2018. The analytical method used in this study is a descriptive analysis with a qualitative approach. The findings in this study are to show that of the three methods of calculating Article 21 Income Tax, the most significant profit is the gross-up method. As for the calculation of zakat, which is beneficial for zakat payers is to use the net method. Calculation of Income Tax Article 21 gross-up method, produces the smallest corporate income tax while still meeting the tax requirements. Employees enjoy the benefits of receiving income tax benefits so that they can receive a full salary. On the net zakat calculation method, the zakat calculation is smaller than if using the gross method.
Fiqh Review on The Use of Sharia Credit Card Based on Fatwa DSN MUI No: 54/DSN-MUI/X/2006 Harahap, Soritua Ahmad Ramdani; Azmi, Muhammad Ulul; Lahuri, Setiawan bin
AL- IKTISAB Journal of Islamic Economic Law Vol 3 No 2 (2019)
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v3i2.3912

Abstract

This study describes the fiqh review in the use of Islamic credit cards. In general, the opinions of leading scholars state that credit card transactions can be categorized in the kafalah, wakalah, hawalah, qardh, and ijarah agreements. These contracts are legally permissible and their use is adjusted to the transaction. In this study using a type of qualitative research with a literature study method approach. The results of this study explain that Islamic credit cards should be able to maintain the principle of utility in their using. This is based on the perspective of the principle of maslahah, which not only sees direct benefits or worldly benefits, but also sees benefits for the hereafter. So that there is a balance between the world and the hereafter in the fortified by ad-dharurat al-khams, namely preserving religion, soul, reason, descent, and wealth.
Sharia Credit Card in The View of Maqasid al-Sharia Wijaya, Rusdiana Priatna; Ismail, Nurizal
AL- IKTISAB Journal of Islamic Economic Law Vol 4 No 1 (2020)
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v4i1.4347

Abstract

Islam is the perfect religious concept, all of life's activities are measured in the purpose of sharia enforcement. Maqashid sharia is a benchmark in determining activity in the determination, whether it is by these objectives or not. Credit card is a form of facility created to facilitate consumers in making transactions. This product is multiplying and changing the paradigm of consumers in making transactions in the digital era. Credit card has many benefits and functions, one of its functions is substituted for cash. Method of this study using literacy, data collection and collection of objects. The finding is that the contemporary scholars agree that in practice sharia credit cards are permissible as long as there are no aspects of gharar, usury, but also contain the maslahah of the users. DSN MUI responded favourably to the credit card with the issuance of the fatwa DSN No. 54/DSN/-MUI/X/2006 concerning KKS (Sharia Credit Card).
Construction of M. Umer Chapra's Economic Thoughts in Realizing Efficiency and Justice Rofiah, Khusniati; Ghozali, Mohammad
AL- IKTISAB Journal of Islamic Economic Law Vol 4 No 1 (2020)
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v4i1.4349

Abstract

A study of thought in the economic setting of Muslims. This study aims to find out the concept of thinking of a Muslim economist, M. Umer Chapra examines the existence of universal economic problems faced by the nations of the world, namely the lack of human well-being due to lack of efficiency and justice in the allocation of God-given resources, which cannot be solved by the conventional system. As an alternative to achieving efficiency and justice, Chapra proposes an Islamic economic system that has a worldview and strategy in line with the Islamic sharia that enables it to print a fair and viable solution in Muslim countries. For Chapra, the main purpose of the management of allocation and distribution should not deviate from the maqashid al-sharia (sharia goal) which is the well-being of the people. Method of this study using literacy, data collection and collection of objects, In this study it is found that the world view of Islamic economy according to Chapra is based on three basic principles: monotheism, caliphate and 'is. Harmony between the al-sharia and the worldview is not enough to bring efficiency and justice to the well-being of the people, according to Chapra needed a strategy for organizing the economic system with four necessary and mutually supportive elements: filter mechanism, correct motivation, socio-economic and financial restructuring, and the role of the nation.
The Principle of Pacta Sunt Servanda in Fintech Transactions is Reviewed Through The Perspective of Ushul Fiqh Budiwati, Septarina; Junaidi, Muhammed; Nugroho, Wisnu Tri
AL- IKTISAB Journal of Islamic Economic Law Vol 4 No 1 (2020)
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v4i1.4350

Abstract

The principle of Pacta Sunt Servanda as part of the legal principle, which is commonly described as "agreement as applicable to the author" carries its own implications in the practice of society, where the public must perform the agreement consistently, consequent, and full of responsibility. No exception in transactions in Financial Technology (Fintech), the applicability of this principle to be a reference for both parties to equally believe that the transaction process (lending) between them can be held accountable in terms of moral-ethical laws. The purpose of this research is to describe the validity of the pacta sunt servanda of the agreement on Fintech and describe the pacta sunt servanda basis reviewed through the study of ushul fiqh to soften a concrete solution against legal problematics that exist on Fintech. The methods used in this study are juridical-normative.The results of the research show that with the trend of ease carried by the Fintech can erode the essence of the principle of the law itself, and create a destructive mindset which is an agreement of the regarded as administrative terms that need to be met when conducting transactions on Fintech, so that various provisions inherent to the unreached Fintech agreements. In addition to the absence of strict supervision in the process of Fintech transactions facilitate the occurrence of fraud against the initial purpose of granting Fintech funds by the loan recipients.
Cash Waqf Auction for The Establishment of Islamic Institution on The Perspective of Islamic Law and Positive Law (A Case Study on Trensains Islamic Institution, Sragen, 2018-2019) Shalihah, Mar’atus; Cahyo, Eko Nur
AL- IKTISAB Journal of Islamic Economic Law Vol 4 No 1 (2020)
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v4i1.4351

Abstract

Waqf (endowment) is one of Islamic philanthropy that offers the basics of justice and benefit. It should be managed with innovative management such as cash and productive waqf that can contribute a positive impact on the socio-economic of society. In the context of waqf fundraising, cash waqf auction is one strategy to accumulate the funding. Cash waqf auctions can be used as a supporting instrument to support and to enhance the general public need and education. Besides, waqf is not limited to the utilization as zakat, therefore the community development programs such as streamlining Islamic school can be carried out through waqf auctions funds. This study is an attempt to clarify the implementation of waqf auction to finance the establishment of an Islamic institution. Then, it discuses the concept and practice of this waqf auction on the perspective of Islamic law and positive law. The methodology used is qualitative research that is using legal sociology and critical legal analysis, data collected through field research, a document study,  and in-depth interviews. The documents studied were journals, books, papers, and relevant documents for this study. The finding of research reveals that Trensains Islamic Institution is implementing a similar practice of waqf in general. The uniqueness is introducing to the community the development of the waqf system by opening a service office. In the practice of waqf, the Trensain Islamic Boarding School had previously purchased land using bank funds. While the repayment, Treansain auctioned waqf by publishing waqf certificates of 300 per meter and announced using several media. The system of waqf is carried out together. The practice of waqf in Islamic boarding schools is valid according to the provisions of Islamic law. However, based on positive law, they have not met all the requirements. The problem is that the Trensains Islamic Institution should immediately register the nadzir (manager) in the Minister of Religious Affairs and Indonesian Waqf Board.
Application Tabarru’ and Tijarah Contract on Sharia Insurance Ghozali, Mohammad; Afifah, Amatullah Nur
AL- IKTISAB Journal of Islamic Economic Law Vol 4 No 1 (2020)
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v4i1.4352

Abstract

In insurance has a contract that has been determined by sharia and has been written in the DSN-MUI namely there are tabarru’ and tijarah. See the contract offered by sharia insurance then this research aims to analyze how the application tabarru’ and tijarah authorizes in sharia insurance. The method used in this study is qualitative. The result of this study is wherein the tabarru’ have a purpose please help between insurance participants and tijarah authorizes have a commercial purpose, where the participant as a mall and company shohibul as a fundraiser. In this case, the tijarah authorizes can be turned into a tabarru’ contract when the party is willing to release its right to be transferred to tabarru’ fund. But instead, the tabarru’ can not turn into a tijarah.
Learning Models in Sharia Economic Department in Forming Student Career Options in the Sharia Financial Industry Rumasukun, Muhammad Alfan; Nugraha, Ahmad Lukman
AL- IKTISAB Journal of Islamic Economic Law Vol 5 No 1 (2021)
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v5i1.5117

Abstract

This study identifies a learning model in the sharia economics department in shaping student career choices in the sharia finance industry. This research was conducted at the State Islamic Institute Campus, Ponorogo East Java. This research was conducted because the number of workers in the sharia finance industry, especially those who have Islamic economic scientific competence, has decreased. On the other hand, conditions in the sharia financial industry and sharia financial institutions have developed quite rapidly. Likewise, interest in sharia economics at various Islamic religious universities continues to increase. This type of research uses descriptive research methods equipped with qualitative and quantitative data, both primary and secondary data. This study uses a Likert scale to determine the results of the study. The independent variable analysis uses Theory of Planned Behavior, while the dependent variable uses Social Cognitive Career Theory (SCCT). The purpose of this study is to determine the learning model in the Islamic economics department in shaping student career choices in the sharia finance industry. The results of this study indicate an increase in the number of sharia financial institutions, enthusiasts of the Islamic economics major after market demand and special attention from the government with its various incentive policies, but there is a decline in student career choices in the sharia finance industry. The conclusion of this study shows that the decline in student career choices in the sharia finance industry is caused by many factors. In order to provide solutions to the above problems, efforts to improve several designs or learning models on campus need to be improved and enhanced. The most dominant learning model with a percentage of 83.5% is the integration model of religious and general sciences. Next followed by the supervisory teacher motivation intensity model with a percentage of 86.4%.
Analysis of Family Financial Management: Maqâshid Sharîa Approach Sofa, Ria Nor Syaidatus; Mukhlisin, Murniati
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.v4i2.5391

Abstract

This study aims to determine factors that affect family financial management from the maqâshid syarī'ah approach according to Imam al-Ghazali. The predicted factors are family control, family financial education, spiritual quotient, consumption behavior and saving behavior. Data collected using questionnaires distributed through hard copy and online. 110 respondents were collected and analyzed using multiple linear regression. The results indicate that family financial education, consumption behavior and saving behavior have a significant effect on family financial management, while family control and spiritual quotient do not affect family financial management. This research contributes to the development of the maqâshid sharīa perspective in the field of family financial management.
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.

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