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ALQALAM
Published by Universitas Islam Negeri Sultan Maulana Hasanuddin Banten
ISSN : 14103222     EISSN : 2620598X     DOI : -
Core Subject : Humanities, Education, Art, Social,
Arts Humanities Education Social Sciences
ALQALAM (e-ISSN: 2620-598X; p-ISSN: 1410-3222) is a journal published by the Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-INDONESIA. ALQALAM is an academic journal published twice a year (every six months). ALQALAM had been accreditated by Ministry of Education and Culture No. 80/DIKTI/Kep./2012, 13 Desember 2012. This journal focuses on specific themes of Islamic Studies.
Arjuna Subject : -
Articles 578 Documents
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INDEKS PENULIS DAN JUDUL ARTIKEL DALAM AL-QALAM VOL. 23, NO. 1 - 3, TAHUN 2006 Ilzamudin Ma'mur
Al Qalam Vol 23 No 3 (2006): September - Desember 2006
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1284.605 KB) | DOI: 10.32678/alqalam.v23i3.1508

Abstract

Indeks Penulis dan Judul Artikel dalam ALQALAM Vol. 23, No. 1 - 3, Tahun 2006
STUDI KOMPARATIF PEMBAYARAN ZAKAT PERNIAGAAN DAN PEMUNGUTAN PAJAK PENGHASILAN ORANG PRIBADI ATAS LABA USAHA DI INDONESIA Adrianto Dwi Nugroho; khotibul umam
Al Qalam Vol 30 No 1 (2013): January - April 2013
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1387.029 KB)

Abstract

This research aims at identifying similarities and differences between commercial zakat and Income Tax on business profits, particularly within their legal norms in Indonesia. Moreover, this research also aims at exploring the possibility of deducting commercial zakat paid by an individual businessman from his Individual Income Tax, particularly that on the portion of the amount of business profits he earned in one fiscal year. This research was a normative-empirical research, in which it focused on analyzing secondary data, namely the enforced legislations on income tax and zakat, literatures, articles, and other sources related to the issue. In order to be able to obtain information regarding the enforcements of such legislations, a field research was also conducted through interviews conducted at our informants being experts and practicioners in the field of taxation and zakat. The research found out that there are similarities between the two types of levies, namely: a) both levies do not possess direct compensation to their payers; b) both levies possess thresholds for them to be compulsory; c) both levies are calculated using the self assessment system. Meanwhile, there are also differences between those levies, particularly with regards to: a) authorities to regulate and/ or collect; b) methods of calculation; c) beneficiaries of payment; d) parties in charge of collection or receipt; and e) earmarking system. Based on those proportions, the researchers uphold that commercial zakat paid by a muzakki may be utilized as tax credits when calculating his Individual Income Tax, so that double levies may be avoided. kaywords: commercial zakat, Income Tax, Individual Income Tax,Tax Credit.
PEMBANGUNAN SENJATA NUKLIR ISRAEL Burdah, Ibnu
ALQALAM Vol 25 No 3 (2008): September - December 2008
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1321.122 KB) | DOI: 10.32678/alqalam.v25i3.1694

Abstract

Destruksi yang ditimbulkan senjata nuklir sudah tidak acceptable lagi baik bagi nilai maupun survival manusia dan peradaban. Pertanyaannya, mengapa Negara Israel mengambil opsi senjata nuklir bukan persenjataan konvensional terutama untuk menghadapi negara-negara sekitarnya yang mayoritas Arab Muslim. Lebih dari itu, berbagai tantangan yang harus dihadapi dalam proses pembangunan nuklir sangat besar. Artikel ini bertujuan untuk memberikan penjelasan terhadap opsi pembangunan persenjataan dengan destrnksi massif itu.Pengumpulan data tulisan ini dilakukan melalui penelusuran terhadap sumber-sumber tertulis baik buku, dokumen, artikel, dan sebagainya. Data yang terkumpul untuk membangun jakta sesungguhnya terbatas mengingat keterbatasan studi itu di tanah air, akan tetapi data tersebut dipandang relatif memadai untuk memberikan penjelasan sebagai tugas utama tulisan ini. Data yang terkumpul dianalisis secara kualitatif melalui tiga proses yang dilakukan secara terus menerus dan bersamaan sejak awal pengumpulan data hingga pengambilan kesimpulan. Tiga proses itu adalah penyusunan (arrangement), pengambilan kesimpulan (conclusion), dan verifikasi (verification).Hasil penelitian ini adalah: 1. Kondisi obyektif dan dinamis Israel yang berada di tengah-tengah negara ''musuh" dan berbagai tujuan strategis Negara itu menjadifaktor penjelas dari opsi nuklir. Tujuan strategis yang dimaksud adalah militer, ekonomi, politik, dan citra negara Israel. 2. Israel berhasil melakukan pembangunan senjata nuklir dengan strategi gradual mulai "rahasia" hingga deklarasi implisit atas statusnya sebagai negara berkapasitas nuklir.Kata Kunci: senjata nuklir, Israel, Timur Tengah
SISTEM MONETER DALAM PERSPEKTIF EKONOMI ISLAM IBRAHIM, ZAINI
Al Qalam Vol 29 No 1 (2012): January - April 2012
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1384.331 KB) | DOI: 10.32678/alqalam.v29i1.592

Abstract

In many economic literatures, economy is divided into two sectors, real sector which covers seroice market and goods market, and monetary sector which consists of money market and equity market. In a part of economic system, monetary that runs in a country will affect the economic rate. Monetary economy can be applied in a polity, called monetary policy. In a conventional discussion, a monetary policy is run in order to reach the increase of national income, to stabilize market price, and to control the inflation rate. To get the goal of that macro-economy, the interest rate is used, in which it becomes the weakness of conventional monetary system. The use of interest rate, furthermore, has caused the economic crisis, indeed global financial crisis. In term of new economic system needs, Islamic monetary system riflers a solution to overcome financial crisis. The riffered system is asset based transaction, free of interest, avoidance of transactions containing speculation (maisir) and uncertainty (gharar). Moreover, it also uses stable curencies, i.e. dinar and dirham. Keyword: Monetary system, interest rate, fiat monry, dinar, dirham.
PERKEMBANGAN PERWAKAFAN DALAM PERUNDANG-UNDANGAN DI INDONESIA Syarjaya, H.E Syibli
ALQALAM Vol 26 No 2 (2009): May - August 2009
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (913.786 KB) | DOI: 10.32678/alqalam.v26i2.1552

Abstract

Ulama have agreed that the Islamic legal for waqf, as a social regulation, is sunna. However, since waqf deals with the public interest, the government is obliged to manage it in the law and regulation. Fiqh al-waqf in the law and regulation always develop from one period to the following ones in accordance with the evelopment of he Indonesian people's thought. This article hies to explore the development of waqf in Indonesian laws since the Dutch colonial period until 2006.
GENDER DALAM PERSPEKTIF SDM Hudori, M.
ALQALAM Vol 18 No 90-91 (2001): July - December 2001
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2054.366 KB) | DOI: 10.32678/alqalam.v18i90-91.1466

Abstract

Sebagai bagian dari komunitas masyarakatnya, kaum perempuan masih mengalami perlakuan yang kurang adil lni diakibatkan oleh ketimpangan­ketimpangan persepsi yang selama ini berkembang dan tidak memihak kepada kaum perempuan.Ketimpangan persepsi yang berlangsung sejak dahulu tersebut berpengaruh kepada generasi berikutnya sehingga secara kuat tertanam anggapan bahwa perempuan memang tidak memiliki potensi yang layak untuk dikembangkan. Sedikit sekali kesempatan yang diberikan kepada kelompok ini untuk berperan secara luas. Kalaupun mereka diberikan peran tertentu, peran tersebut tidak lebih pada sebatas peran pelengkap dan dominasi peran kaum lelaki.Padahal, secara tegas Islam menyatakan bahwa seorang muslim laki-laki dan seorang muslim perempuan memiliki kedudukan yang sama dihadapan Allah kecuali takwanya. Dalam hal keterlibatan sosial kaum perempuan juga mempunyai peluang yang sama dan tidak ada syart yang menghambat kecuali hal-hal yang sifatnya untuk menjaga kemuliaan mereka sendiri seperti cara berpakaian dan etika bergaul yang harus tetap sesuai dengan nilai-nilai ajaran Islam.Kajian ini dimaksudkan untuk menggali pendapat para ahli tentang perempuan sebagai sumber daya manusia serta upaya pengembangan potensi yang dimilikinya.Kata Kunci: Kesetaraan Gender, SDM, Potensi, Produktifitas.
PENGAR UH PENYALURAN KREDIT BANK SYARIAH KEPADA USAHA KECIL DAN MENENGAH TERHADAP PENINGKATAN PENDAPATAN DI PROVINSI BANTEN Chairul Akmal
Al Qalam Vol 32 No 2 (2015): July - December 2015
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

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Abstract

This paper examines the improvement of credit for Small Micro middle Enterprises (UMKM) given by Sharia Banking in Banten. The method used in this research is survey method that relates to causal statistical descriptive approach. According to the type of data analysis, the research uses quantitative data. Therefore the design of this study is conclusive design that can be descriptive and associative design causal (causal) by which the number of respondents as many as 120 respondents. The result shows that the increasing credit for Small Micro Middle Enterprises (UMKM) given by Sharia Banking in Banten has significantly improved the income of Banten province. The policy has contributed 72.6% of the improvement and other factors contribute only about 27,4%. Key words: Sharia Banking, credit distribution, financial products, Small Micro Middle Enterprises (UMKM), income.
TEORI KEPEMIMPINAN Encep Syarifudin
Al Qalam Vol 21 No 102 (2004): September - December 2004
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1060.163 KB) | DOI: 10.32678/alqalam.v21i102.1644

Abstract

Dalam tulisan ini mengkaji beberapa paparan penting dari berbagai definisi dan teori yang berkenaan dengan kepemimpinan. Kepemimpinan adalah proses untuk mempengaruhi orang lain baik di dalam organisasi maupun diluar organisasi untuk mencapai tujuan yang diinginkan dalam suatu situasi dan kondisi tertentu. Hal ini sering melibatkan berbagai kekuasaan seperti ancaman, penghargaan, otoritas maupun bujukan.Dari aspek teoretis dapat ditemukan beberapa kategori teori kepemimpinan yaitu kepemimpinan sifat, perilaku dan situasional.Teori kepemimpinan sifat berusaha mengidentifikasikan karakteristik khas baik fisik, mental dan kepribadian yang diasosiasikan dengan keberhasilan kepemimpinan. Mengandalkan pada penelitian yang menghubungkan berbagai sifat dengan kriteria sukses tertentu.Teori kepemimpinan perilaku mengeksplorasi pemikiran bahwa bagaimana seseorang berperilaku menentukan keefektifan kepemimpinan seseorang. Daripada berusaha menemukan sifat-sifat, mereka meneliti pengaruhnya pada prestasi dan kepuasan dari pengikut-pengikutnya.Teori kepemimpinan kemungkinan atau situasional adalah suatu pendekatan terhadap kepemimpinan yang memahami perilakunya, sifat-sifat bawahannya, dan situasi sebelum mengunakan suatu gaya kepemimpinan tertentu.Pendekatan terbaru dalam kepemimpinan yaitu teori atribusi kepemimpinan, kepemimpinan karismatik, kepemimpinan transaksional dan kepemimpinan transfarmasional.
AL-QURAN DAN UNIVERSUM M. SAYUTHI ALI
Al Qalam Vol 10 No 54 (1995): May - June 1995
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1852.361 KB) | DOI: 10.32678/alqalam.v10i54.1528

Abstract

Al-Quran dan Universum (Kajian ayat Kauniyah)
MENCIPTAKAN BANK SYARIAH YANG BERPIHAK Efi Syarifudin
Al Qalam Vol 30 No 3 (2013): September - December 2013
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (908.897 KB)

Abstract

Islamic banking has problems in determining its identities which are perceived variedly by the people. The profit sharing system and Islamic legal contract developed in Islamic finance are no longer perceived distinctively because they have been modified adjusting to the trends in common finance system. However, aspects that should have been the spirits (ruh) of Islamic finance can be systematically ruined in the merely profit-oriented infrastructure and business vision. Muslim societies' problems should have been solved by the presence of Islamic banking. One of which is the problem of financial access far the have-nots. This can be constructed as a farm of support which acts as identities and cores of Islamic finance. A number of strategic steps offered in this paper are: 1. The purity of akad (contract) and the creation of togetherness; 2. Making humanity problems as the ultimate orientation, not the accumulation of capital- 3. Making use social modal, creating the environment of support through the development of norms and communal awareness in distributing risk as well as conducting continuous guidance. Through those approaches and steps, Islamic banking is expected to have different identities from those of other finance systems. Therefore, togetherness and familyness (jama'ah wal ukhuwah) can constantly become the ultimate spirits in creating nation's welfare as written in article 33 of the National Constitution (UUD 194 5), and not through the individualistic competitive condition. Keyword: Islamic Bank, Partnership, Intermediation, Empowerment

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