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Al-Amwal : Journal of Islamic Economic Law
Published by Institut Agama Islam Negeri Palopo
ISSN : 25410105     EISSN : 25413910     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Other
Al-Amwal, p-2541-0105, e-2541-3910, Journal of Islamic economic law is peer-reviewed journal published by The Faculty of Syariah, Institut Agama Islam Negeri Palopo. Al Amwal focus on the research of Islamic Economic Law. The journal is issued twice a year on March and September. The aims of the journal is to explore and develop economics related to Islamic Law.
Arjuna Subject : -
Articles 153 Documents
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Pemikiran Farid Masudi tentang Sinergi Zakat dan Pajak dalam Mewujudkan Ekonomi Berkeadilan Alwi, Muhammad; Dos Santos, Alicia
Al-Amwal : Journal of Islamic Economic Law Vol. 10 No. 1 (2025): Al-Amwal : Journal of Islamic Economic Law
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v10i1.5958

Abstract

Abstract Purpose  The purpose of this study is to examine historically Masdar Farid Mas'udi's thoughts on zakat and tax in reducing ‘Double Tax’ to achieve social justice. Method - The research used is a literature study with a research approach that focuses on collecting and analyzing data from written sources, such as books, journals, research reports, official reports, and other references available in libraries or scientific repositories related to the thoughts of Farid Masudi on the synergism of zakat and taxes in a justice economy. Result - Farid Masudi believes that zakat and tax instruments have an important role because both aim to help achieve economic justice. The synergy of zakat and tax to achieve economic justice is applied by several countries, zakat is recognized as a deduction from tax obligations, which means that the amount of zakat paid by zakat payers can be deducted from taxes. This creates a collaboration between zakat and tax to reduce economic inequality. The paradigm of tax that zakat can provide solutions to realize social justice with an innovative approach to ensure taxes are not only a fiscal instrument but a religious and social responsibility. Collaboration between zakat and taxes provides a foundation for distributive justice, where zakat helps the needy, and taxes support the financing of infrastructure and public services needed by the wider community. Masdar's idea of integrating tax and zakat substantially can be a solution to the problem of implementing zakat and tax for Muslims in Indonesia
A ZAKAT HASIL PERKEBUNAN DALAM TINJAUAN HUKUM ISLAM Di Pekon Kenali Kecamatan Belalau Kabupaten Lampung Barat: zakat Putri, Gusti Adinda; khoiruddin; Susi Nurkholidah
Al-Amwal : Journal of Islamic Economic Law Vol. 10 No. 1 (2025): Al-Amwal : Journal of Islamic Economic Law
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v10i1.6806

Abstract

Purpose  – This study aims to analyse the compliance of muzakki ((people who give zakat) in paying zakat on agricultural produce, particularly coffee and pepper, in Pekon Kenali, Belalau Subdistrict, West Lampung Regency. The focus of the study is on the method of calculating zakat, the community's understanding of the provisions of nisab and zakat rates, and the mechanism of distribution and management based on the perspective of zakat fiqh. Method – To answer the questions posed in this study, a qualitative approach was used with descriptive analytical empirical research and in-depth data collection techniques, including direct observation in the field, interviews with 5 (five) informants who are plantation owners, and documentation. Result –The results of the study indicate that zakat from agricultural produce has significant economic potential, considering that more than 95% of households in Pekon Kenali are engaged in farming, with harvest income reaching up to Rp.299 million per season or year. However, this potential has not been optimised due to low public understanding of the nisab requirements, zakat rates (5%–10%), and payment timelines that do not align with Islamic law. The amount of zakat paid is generally below 2%, and its distribution is conducted individually without going through official institutions. Implication – As a practical implication, can be used as a reference for the community to understand how to properly implement zakat in accordance with Islamic law, as well as for the government, particularly the local village head and zakat institutions, in promoting marketing strategies that are in line with the community's behaviour in paying zakat. Therefore, continuous education and the establishment of a structured zakat management system in accordance with Islamic law are necessary.
Legal Protection For Children As Corn Shellers In Balutan Village, Bupon District, Luwu Regency Yusuf, Suriadi; Kamal, Helmi; Jamaluddin, Fitriani; Sahham, Sahhamdabbar
Al-Amwal : Journal of Islamic Economic Law Vol. 10 No. 1 (2025): Al-Amwal : Journal of Islamic Economic Law
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v10i1.5676

Abstract

Purpose  –  This research aims to determine the practice of children as corn shelling workers in Balutan Village, Bupon District, Luwu Regency; to find out the protection for children as corn shelling workers in Balutan Village, Bupon District, Luwu Regency. Method –  The type of research used is empirical research, using a sociological approach. The source of data in this study is primary data obtained from the results of interviews with child laborers, corn sheller entrepreneurs and parents/guardians of children who work. The data collection techniques used in this study are observation, interviews, and documentation. Result –The results of this research indicate that corn shelling work involving child labor has violated the provisions stipulated by the applicable laws and regulations. Such as working hours that exceed the maximum working time limit for children, working in places with extreme temperatures for children, and no work boundaries between adult and child laborers, as well as no guaranteed work safety for child laborers. Thus, entrepreneurs who employ children as corn shelling workers in Balutan Village, Bupon District, Luwu Regency, have violated the law. Implication – As a practical implication, Child Labor Violation: The engagement of minors in corn shelling operations contravenes national labor statutes, namely those pertaining to child labor protections. Possible Legal Consequences: Entrepreneurs may incur criminal or administrative effects, such as fines or imprisonment for breaching child labor regulations. The findings underline the imperative for labor inspectors and law enforcement regulators to adopt proactive strategies in monitoring and enforcing compliance

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