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Iqtishoduna: Jurnal Ekonomi Islam
Published by Institut Agama Islam Syarifuddin Wonorejo Lumajang
ISSN : 22525661     EISSN : 24430056     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The focus of the Journal of Syari'ah Economics and Islamic Business all aspects of scientific discussions about Islamic Economics, Syari'ah Banking and Islamic Economic Management ideas covering: 1) research article, 2) conceptual idea, 3) review of the literature, and 4) practical experience.
Arjuna Subject : -
Articles 346 Documents
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Etika Perbankan Syari'ah Moh Muafi Bin Thohir
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 6 No. 1 (2017): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

Sharia Banking is one of the buildings of the sharia economic system that sees important ethical values, principles and norms in the operational system. As part of the economic system of Shariah that is constructed based on the concept of Islam, Shari'ah banking too, which runs on the foundation of ethical values referred to in the operationalization of Shariah banking. Benefits of this paper put ethical values contained in the texts of al-Quran and al-Sunnah is referred to as the philosophical foundation and provide input to the sharia banking community in order to act in accordance with the norms of ethics.As for the question of ethical values is the value of divinity, agency, balance, equity, and kindness. The value of divinity translated into the unity of god principle, faith,worship, morals, shariah, sanctity and absolute ownership. The value of agency come into prophethood principle, good moral, humanity, fraternity, contest, professionalism and accountability. While the equilibrium value formulated in mid principle, Islamic socialism, gratitude, speculation and involvement. The equity value translated into the principle of justice, equation and Equalization. The kindness value become maintain principles of religion, soul / mind, descendants, honor, and treasure.
Pemikiran Imam Al-Ghazali Tentang Ekonomi Islam dalam Kitab Ihya' Ulumuddin Moh. Muafi Bin Thohir
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 5 No. 2 (2016): Oktober
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

This article focuses on the concept of al-Ghazali economic thought in Ihya 'Ulumuddin. The main reason for choosing the economic concept of al-Ghazali was due to its own peculiarities points compared with other thinkers. In the grand concept of the economy, al-Ghazali is focused on the behavior of individuals in the perspective of the Qur'an, al-Sunnah, the Prophet Muhammad's fatwa, friends and officers from his friends as well as such prominent Sufi Junaid al-Baghdadi, Zun al-Misri, and Haris bin Asad al-Muhammad Sibi. This article also discusses how exactly the economic concept of al-Ghazali? The conclusion that the concept of economic thought Al-Ghazali is based on the approach of Sufism. Thought Imam al-Ghazali in economics tends moral ethics. 1. Among the voluntary exchange and the evolution of the market, which include; a. Demand, supply, prices and profits b. Ethics basic behavior. 2. The production of goods, which include; a. Production of basic goods as a social obligation. b. Hierarchy production c. Stages of production, specialization, and linkages. 3. Barter and Evolution of the goods, which include; a. Problema Barter and demand for money b. Money that is not useful and stockpiling contrary to divine law. c. Counterfeiting and declining value of money d. Riba. 4. Role of the State and Public Finance, which includes; a. Economic progress through justice, peace, and stability. b. Public finances (source countries, public debt and public spending). Muslim economists have more contributions to the economic development not only in the Islamic environment, but also conventional economics. With a discussion of the economic thinking of the Muslim thinkers, hoping that the Islamic economic discourse among academics become more alive. In addition, the economic nuances of Islam in Indonesia can further grow and comprehensively by operating the Islamic financial institutions in Indonesia.
Teori Pajak Menurut Abu Yusuf Sebuah Alternatif Solusi Perpajakan di Indonesia Rachmatullah Oky
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 8 No. 1 (2019): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

Taxes are one of the sources of state opinion that has been formally used to sustain the development of a country. In this regard taxes may be said to be the main pillars of development, including the financing of civil servants, buying combat equipment, building infrastructure, etc. Unfortunately taxes taken from these people are often misused in its implementation as a support for development and are enjoyed only by a handful of people. Abu Yusuf, an economic thinker and also a faqih in the Abassiyah dynasty, has written the theory of this tax in his book Al-Kharaj which discusses the basis of the tax applied, and the reason for the use of funds in society so that it can be accountable. In this study, it will be known the things that pertain to the tax applied by Abu Yusuf which can be applied in modern human life today. Regarding the types of taxes and how they are applied in the present. So it can be a solution for a country to manage its income from taxes and use them in the best way.
Telaah Kritis Masalah Ekonomi Perspektif Muhammad Baqir al-Sadr Moh Nurul Qomar
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 5 No. 1 (2016): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

Ilmu ekonomi didefinisikan dengan suatu studi tentang perilaku masyarakat studi tentang perilaku masyarakat dalam menggunakan sumber daya yang terbatas  (scarcity) dalam rangka memproduksi berbagai komoditi untuk kemudian menyalurkan (distribusi) komoditi tersebut kepada berbagai individu dan kelompok yang ada dalam suatu masyarakat. Menurut Murasa sebagaimana dikutip oleh Euis Amalia bahwa ada suatu masalah besar dan sangat mendasar dalam ilmu ekonomi konvensional yang mendominasi kajian bidang ilmu ekonomi kontemporer, yaitu ketidakmampuan ilmu tersebut dalam memecahkan persoalan kebutuhan manusia. Teori-teori yang telah ada , terbukti tidak mampu mewujudkan ekonomi global yang berkeadilan. Yang terjadi justru dikotomi antara kepentingan individu, masyarakat dan Negara. Penelitian ini tergolong library research (penelitian kepustakaan), di mana beusaha mencari bahan pustaka yang relevan dengan topik penelitian. Selain itu penelitian ini termasuk penelitian life history (studi tokoh), yaitu pengkajian secara sistematis terhadap pemikiran ekonomi Baqir al-Sadr yang sesuai dengan fokus penelitian. Baqir al-Sadr menyebut masalah ekonomi di atas bersifat imajiner. Beliau mempunyai pendapat bahwa Allah SWT sebagai pencipta manusia mengetahui kebutuhan manusia sehingga Allah SWT telah menyediakan ketersediaan kebutuhan manusia, sehingga bukan ketersediaan sumber daya alam yang menjadi malah utama ekonomi, tetapi manusia yang menyebabkan masalah ekonomi.
Kemanfaatan Dana Zakat Bagi Mustahik (Studi Kasus Baznas Kabupaten Lombok Timur) Sri Nirwana Sarowati Zikri; Mu'ady Yasin; Taufik Chaidir
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 7 No. 1 (2018): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

This research aims to determine how the use of funds Zakat in the BAZNAS of east Lombok Timur.  The method used is descriptive qualitative research with field research type (field research). Zakat is a financial obligation which is taken from the rich who have become obligatory zakat to be submitted to the people that the criteria have been specified in the law. Zakat basically has great potential to become financial solution, with the nature of zakat that never exhausted or even stop. because zakat as the religious obligation taht must be fulfilled by a Muslim every year or in the others predetermined time.  Badan Amil Zakat NASIONAL (BAZNAS) as the formal management zakat institutions in Indonesia, distribute zakat fund to the zakat recipient (mustahik), especially for the indigent and poor people through consumptive zakat to but their daily basic needs, and also can be a productively zakat to gain their business assets. Just as the mustahik utilize the zakat funds for their efforts as a household can produce an economy that can meet the needs of his life. In addition, some are using the funds that have been received zakat to raise cattle and goats. Not apart from the purpose of zakat itself which one of them is to alleviate the mustahiq of poverty, Because zakat funds are not used in a consumptive manner, but secra productive that is managed and maximized so that it can prosper the community. But it is different with the mustahik in BAZNAS, they utilize zakat funds not in accordance with the designation. This is due to the lack of monitoring from BAZNAS staff.
Instrumen Pasar Modal Aminatuz Zahroh
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 4 No. 1 (2015): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

Instrument pasar modal yang diperdagangkan berbentuk surat-surat berharga yang dapat diperjualbelikan kembali oleh pemiliknya, baik instrument pasar modal bersifat kepemilikan atau bersifat utang. Instrument pasar modal yang bersifat kepemilikan diwujudkan dalam bentuk saham, sedangkan yang bersifat utang diwujudkan dalam bentuk obligasi. Jenis-jenis instrument pasar modal ada 5 seperti : saham, obligasi, reksadana, warrant dan right.
Zakat Wakaf (Ziswa): Solusi dalam Mewujudkan Pemberdayaan Umat Sri Lumatus Sa'adah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 6 No. 2 (2017): Oktober
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

Zakat is believed as a worship that serves to balance social relations. Through zakat wakaf (ziswa), the distance between the person is located and the disadvantaged person can be brought closer. People have an obligation to help and care for the hard people who live around them. In addition, ziswa also works so that the circulation of wealth is not just spinning among a group of people just standing. By learning, people are actively participating in empowering the economically disadvantaged societies. That goal can be realized if zakat is managed with professional management, accountable, and modern. Zakat has been managed by zakat fund management institutions.
Konsepsi al-Quran dan al-Hadits Tentang Operasional Bank Syariah Muhammad Ardy Zaini
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 3 No. 1 (2014): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

Islam hadir dengan beberapa tujuan, diantaranya adalah terciptanya khoirul ummah dan rahmatan lil'alamin dengan al-Qur'an dan al-Hadits sebagai penuntun umat Islam demi tercapainya tujuan tersebut. Sebagai pedoman hidup, al-Qur'an dan al-Hadits memberikan berbagai petunjuk tentang keteraturan dan permasalahan hidup, termasuk didalamnya mengenai perbankan yang telah memenuhi hampir separuh sisi-sisi kehidupan manusia. Untuk memaksimal ajaran syariah secara kaffah, maka nilai-nilai yang terdapat dalam al-Qur'an harus mampu diturunkan pada tataran praktis. Salah satu usaha dan langkah dalam rangka menemukan formula perbankan masa depan, al-Qur'an dan Hadits memiliki konsepsi dalam kegiatan operasional Bank Syariah. Hal ini dilakukan untuk membentuk sikap mental atau watak yang terjabarkan dalam pola berpikir, cara berbicara, dan etika bertingkah laku, sebagai ekspresi jiwa dari manusia yang beriman dan bertakwa kepada Allah Swt. Agar umat Islam mampu menjadi umat yang unggul (khayr ummah).
Diskursus Ekonomi Islam Modern dan Kritik Terhadapnya Fajar Syarif
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 6 No. 1 (2017): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

This article focuses on the economic discourse of Islam and criticism for it. The main reason for this focus is to explain the historical development of modern Islamic economics, some definitions and the current of Islamic economics and also the economic criticism of Islam. Islamic economics as a superior system, because it has character and fixed all the time. Islamic economic is a system, because it comes on of al-Quran and al-Sunnah. The economic system committed to realizing the social implementation of social responsibility. Islamic economics today has presented a new social and ethical meaning, but it is also a factor institutionalism and sociological thinking. The rise of modern economic study at least suggests two things. First, there are doubts about the ability of the economic system that is applied during this time. Secondly, the awareness of the need for excavation of alternative economic systems, especially those derived from the values of Islam, a religion which is the doctrines are very comprehensive.
Faktor Preferensi Individu Muzakki Lembaga Zakat Informal Sheila Ardilla Yughi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 8 No. 1 (2019): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

Taxes are one of the sources of state opinion that has been formally used to sustain This study aims to identify the dominant individual factors in terms of Muzakki's preference in choosing to pay zakat at the Informal Zakat Institution and provide recommendations related to efforts to increase the collection of zakat funds from the community. The research method used is descriptive analysis, factor analysis and mean analysis. Descriptive analysis was used to explain the demographics of respondents while factor analysis and mean analysis were used to obtain dominant individual factors affecting muzakki in paying zakat to the Informal Zakat Institution. The results of the study get the dominant individual factors that influence the payment of zakat to informal zakat institutions by calculating the composite value, respectively are faith, individual and social awareness (4.60), zakat knowledge (4.16), self satisfaction (3.71) , religiosity (3.60) and rewards and compensation (2.18). Suggestions given are Informal Zakat Institutions can be used as official OPZ partners from the existing Formal Zakat Institutions and the partnership is well socialized to the public and the Government needs to socialize that the zakat payments made can be used as a deduction of tax payments.

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