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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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The Concept of Money According to the Thought of Ibn Taymiyah and Imam Ghazali and its Implementation in the Economic Field Muhammad Irkham Firdaus; Theo Aditya Pradhana; Saiful Nasution
AL- IKTISAB Journal of Islamic Economic Law Vol 4, No 2 (2020)
Publisher : Universitas Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v4i2.5394

Abstract

The current concept of paper money has a negative impact on people's lives. Many Muslim leaders formulated the concept of money that is more like and not harmful, including Ibn Taymiyah and Imam Ghazali. He has scientific works that discuss the concept of money. So in this paper will discuss the concepts of paper money according to Ibn Taymiyah and Imam Ghazali. This research used library method. The results, comparison of Ibn Taymiyah and Imam Ghazali’s thought regarding a good and right money system, which is in accordance with Islamic principles and benefits all parties is as follows, money as a medium of exchange, money has no utility function, money is not a commodity, money as a measure of the value of goods, money must have a fixed value, and money must flow and circulate not to be hoarded.
The Jizyah Concept as the Source of Baitul Maal in Supporting the Country's Economy Syamsuri Syamsuri; Rohul Akbar; Setiawan bin Lahuri; Imam Kamaluddin; Mohammad Ghozali
AL- IKTISAB Journal of Islamic Economic Law Vol 4, No 2 (2020)
Publisher : Universitas 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.
Investment Cooperation Agreement on Equity Crowdfunding Platform from the Perspective of Sharia Economic Law Muhammad Irkham Firdaus; Muhammad Abdul Aziz; Daud Sukoco; Novan Fatchu Alafianta
AL- IKTISAB Journal of Islamic Economic Law Vol 5, No 1 (2021): Al-Iktisab: Journal of Islamic Economic Law
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v5i1.5626

Abstract

Equity crowdfunding is a new innovation in finance, which is an external product of financial technology, by combining financial systems with information technology. Equity crowdfunding is a combination of investment business model with information technology, where meetings between investors and fund managers are conducted online through websites on this platform. Crowdfunding equity platform is now growing rapidly and is very popular among the community, due to some of the facilities offered by the platform organizers for service users. Therefore, further research needs to be done on this business practice, which covers all aspects of the mechanisms and systems on this platform. The purpose of this study is to determine the mechanisms and systems of all aspects of the investment cooperation agreement model applied on the equity crowdfunding platform. The intended aspects include the mechanism of agreement (contract), profit sharing system, user protection, stock trading mechanism, dispute resolution, risk management, and so on. Furthermore, it aims to determine its compliance with Islamic law and the positive laws that apply in Indonesia. Investment agreements on equity crowdfunding platform can be implemented in mudharabah agreement, meanwhile, the agreement between the crowdfunding service provider and the crowdfunding user can use the wakalah bil ujrah contract. The percentage to revenue ratio can use the profit and loss distribution system and the revenue distribution system according to the agreement. Equity crowdfunding platform should really pay attention to consumer protection in accordance with the provisions in accordance with POJK and hifdzul maal theory. In addition, it must carry out risk management to minimize the occurrence of losses for some parties, and create a dispute resolution mechanism in accordance with Islamic law and economic law.
Learning Models in Sharia Economic Department in Forming Student Career Options in the Sharia Financial Industry Muhammad Alfan Rumasukun; Ahmad Lukman Nugraha
AL- IKTISAB Journal of Islamic Economic Law Vol 5, No 1 (2021): Al-Iktisab: Journal of Islamic Economic Law
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%.
Strategy for Improving the Quality of Waqf Institutions Through Good Waqf Governance Syamsuri Syamsuri; Setiawan bin Lahuri; Wahyudi Bakri; Anwar Fatoni; Hendri Setyo Wibowo
AL- IKTISAB Journal of Islamic Economic Law Vol 5, No 1 (2021): Al-Iktisab: Journal of Islamic Economic Law
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v5i1.6200

Abstract

The sustainability of the benefits of waqf is possible because of the implementation of productive waqf can support various social and religious activities. Even so, good and innovative management is still needed in order to achieve professional waqf management, namely good waqf governance. This paper aims to examine the concept of good governance, the potential of waqf in Indonesia, and the institutional problems and solutions of waqf in Indonesia. This is a library research using a qualitative method and descriptive analytic study. Data were collected using the documentary method, which comes from books, journals, internet, and papers. The results of this study indicate that the donated land assets in Indonesia are 52.245,41 hectares spread over 385.898 locations. Most of the use of the waqf land is still in the form of direct waqf (consumptive), dominated by the construction of mosques by 44,26% and musholla (a prayer room) by 28,43%. Meanwhile, the potential for cash waqf in Indonesia reaches 3 trillion per year with an estimated number of generous Muslims of 10 million and an average monthly income of IDR 500.000 to IDR 10.000.000. Regarding problems in the development of waqf related to waqf management, including the management that is not optimal, even many are mismanaged which results in many waqf assets being neglected, some even missing. The solution lies in the existence of nadzir and a solid team work to maximize the expected results of waqf where waqf management requires good governance which can be used as a benchmark for whether performance in the organization is based on five principles, namely transparency, accountability, responsibility, independence and fairness or not.
Application for Wakalah bi al-Ujrah Contract in Various Banks, Insurance, and Syariah Mutual Funds Indonesia According to Wahbah Zuhaili Mohammad Ghozali; Adinda Muftiviany Nur Jamilah; Mulyono Jamal; Iman Nur Hidayat
AL- IKTISAB Journal of Islamic Economic Law Vol 5, No 1 (2021): Al-Iktisab: Journal of Islamic Economic Law
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v5i1.6204

Abstract

Wakalah is one of the most frequently used transactions in insurance, mutual funds, and especially Islamic banking. Insurance is one of the economic activities that we often hear about, many of these activities, such as health insurance, education, and etc. This paper uses a literature analysis method by using journals as its primary source. According to Wahbah Zuhaili there is insurance that is allowed to do and there is insurance that is illegal to do. Basically, the purpose of the insurance is having a mutual help. So if the participant does not use the insurance premium they have been paid, this premium will be allocated to others. Until there is a help-seeking action based on sincerity. However, it will be illegal if the purpose of this insurance activity is based solely on profit. Thus, it will create a synergy that will eliminate the benefits. So this insurance being an illegal activity. which is containing five elements, there are riba, gharar, gaban, qimar, and jahalah, which can damage human benefits and harms. Then insurance activity is illegal.
Waqf in the Perspective of Waqf Rules in Indonesia Selamet Hartanto; May Shinta Retnowati; Devid Frastiawan Amir Sup
AL- IKTISAB Journal of Islamic Economic Law Vol 5, No 1 (2021): Al-Iktisab: Journal of Islamic Economic Law
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v5i1.6203

Abstract

For Muslims in Indonesia, the basic concept of waqf in Islam is very well understood, and more than that, if examined further, there will be many waqf assets in Indonesia. In the perspective of a country, it is necessary to implement regulations, including Waqf Law (Law), Government Regulation (PP) on Waqf, Regulation of the Indonesian Waqf Board (BWI), and Regulation of the Minister of Religion (PMA). This study aims to explain waqf from the perspective of waqf rules in Indonesia. This research uses qualitative-descriptive-literature methods. The conclusion is that the existing waqf rules that apply in Indonesia aim to maintain the existence of waqf to always be in accordance with the basic concept of waqf in Islam. In addition, this rule also serves as the basis for the legal protection of legality of waqf in Indonesia.
Legal Protection for Nadzir (Waqf Recipient) from Unregistered Waqf Land Fitria Dewi Navisa; Fitri Fatmawati
AL- IKTISAB Journal of Islamic Economic Law Vol 5, No 2 (2021): Al-Iktisab: Journal of Islamic Economic Law
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v5i2.6249

Abstract

Waqf in Indonesia that is carried out by the community is often not by the existing provisions and elements. As a result, there are many problems in waqf. One of the problems that can arise is the existence of waqf land that is not registered. This causes the recipient of the waqf, nadzir, as the manager of the donated land, to often get involved in disputes over the land. For this reason, legal protection and efforts are needed for nadzir from unregistered waqf land. In finding answers to these problems, researchers use certain legal theories as a basis for analyzing them. The method used in this research is normative legal research (normative juridical) and this research is descriptive analysis. The result is, the implementation of waqf in Indonesia is based on Law No. 5 of 1960 concerning Basic Agrarian Regulations (UUPA), Government Regulation No. 28 of 1977 concerning Freehold Land Waqf, Government Regulation No. 24 of 1977 concerning Land Registration, Law No. 41 of 2004 concerning Waqf. These provisions are regulated to ensure certainty and protection for the implementation of waqf. Legal protection of the waqf land is very important considering that many parties want to control the donated land because the land is considered to have high economic value and is a very basic human need. For this reason, in obtaining legal strength and certainty, the waqf land must be registered so that it is legally registered as waqf property by the state. The donated land must obtain a waqf pledge deed which is then made a waqf certificate to ensure legal certainty. If the donated land does not have a waqf certificate, then it does not have legal force.
Effectiveness of Complete Systematic Land Registration (PTSL) Against Waqf Land Certification at Magelang Regency Dakum Dakum; Nurwati Nurwati; Muhammad Irkham Firdaus
AL- IKTISAB Journal of Islamic Economic Law Vol 5, No 2 (2021): Al-Iktisab: Journal of Islamic Economic Law
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v5i2.6817

Abstract

The government's policy on Complete Systematic Land Registration (PTSL) is a policy initiated by the Ministry of Agrarian Affairs of the Republic of Indonesia in 2017, then further refined in 2018 as it still has problems in its implementation. The policy is expected to expedite the existing land certification process in Indonesia, including waqf land certification. However, this policy should be tested to measure the level of effectiveness against the facilities and acceleration of the certification process, especially the waqf land certification at Magelang Regency. The purpose of this study is to analyze the effectiveness of government policies on PTSL towards accelerating the certification of waqf land at Magelang Regency. Research methods are field research and qualitative approach by checking interview results, PTSL related regulations, regulations related to registration of waqf land certification, scientific journals related to soil certification, etc. The results of this study show that the implementation of government policies on PTSL towards accelerating the certification of waqf land is not optimally implemented in Magelang Regency. This can be seen from the percentage of waqf land certification levels at Magelang Regency still low, despite experiencing a decline after the birth of government policy on PTSL.
The Role of BMT NU Ngasem Jampet Branch in Increasing MSME Income in Jampet Market Through Rahn Financing M. Eko Wahyudi; Joko Hadi Purnomo; Moch. Zaenal Azis Muctharom
AL- IKTISAB Journal of Islamic Economic Law Vol 5, No 2 (2021): Al-Iktisab: Journal of Islamic Economic Law
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v5i2.6900

Abstract

The purpose of this research was to describe the role of BMT NU Ngasem Jampet Branch in increasing the income of MSMEs in Jampet Market through Rahn Financing. The method used was qualitative. The results showed that the role of financing applied by BMT NU Ngasem Jampet Branch is in accordance with the objectives of Islamic financial institutions in general, namely improving the quality of the community’s economic business for the welfare of the community and its members. Especially in financing products, because the existence of this financing makes it a solution for MSMEs or market traders in the capital used to develop and improve their business than before. So that financing is one way for MSMEs or market traders to increase their business income. The success of BMT NU Ngasem Jampet Branch in carrying out work programs related to financing realized for MSMEs or market traders. This is evidenced by the implementation of financing carried out by BMT NU Ngasem Jampet Branch with several MSMEs or traders in Jampet Market who carry out financing totaling 22 members, but there are some members who have difficulty in terms of installments because their sales are still quiet unlike other traders. So that it makes the installments delay and makes the installment time longer. Meanwhile, members who experience business development and are smooth in financing installments and make the repayment time according to maturity. From the application of financing to 11 MSMEs in the Jampet Market, there was an increase in income for rahn financing with an average of 3.4% of income per month of May 2021.

Page 5 of 16 | Total Record : 153

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