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Ihdi Karim Makinara
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Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial
Published by Universitas Islam Negeri Ar-Raniry Banda Aceh
ISSN : 14112353     EISSN : 25795090     DOI : http://dx.doi.org/10.22373/jms
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
This journal focused on Islamic Law Studies and present developments through the publication of articles, research reports, and book reviews. SCOPE Ahkam specializes on Islamic law, and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 6 Documents
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Search results for , issue "Vol 18, No 1 (2016)" : 6 Documents clear
Aplikasi Maqasid Al-Syari'ah dalam Pembiayaan Golongan Fakir Menerusi Harta Zakat Abdul Nasir bin Haji Abdul Rani; Kamaru Salam bin Yusof
Media Syari'ah Vol 18, No 1 (2016)
Publisher : Sharia and Law Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v18i1.1834

Abstract

Setiap hukum yang diturunkan oleh Allah subhanahu wa ta’ala pasti mempunyai rahsia tersirat atau objektif tersembunyi – dikenali dengan Maqasid al-Syari’ah – yang mungkin tidak disedari oleh ramai orang. Akibat daripada kejahilan dan kealpaan manusia serta tatacara pelaksanaan yang tidak komprehensif telah menyebabkan suatu hukum itu tidak mencapai maqasidnya. Hukum Zakat tidak terkecuali daripada berhadapan dengan senario ini. Umat Islam tahu bahawa mengeluarkan Zakat adalah merupakan satu ibadah, bahkan satu kewajiban yang dituntut oleh Syarak kepada mereka yang telah memenuhi syarat-syarat wajib mengeluarkannya. Namun tidak ramai yang tahu tentang kesan yang sepatutnya lahir daripada pengagihan harta Zakat tersebut. Kajian saintifik tentang Zakat sebagai salah satu elemen pembiayaan Islam yang efektif dalam menyelesaikan banyak permasalahan sosial masih belum banyak dilakukan. Kertas ini berusaha untuk mengkaji beberapa kesan positif yang sepatutnya lahir daripada praktik agihan Zakat jika ia dilakukan dengan cara yang betul kepada golongan fakir. Kajian ini akan menggunakan kaedah kepustakaan terutama sekali dalam menghuraikan prinsip Maqasid al-Syari’ah yang seterusnya digabungkan dengan beberapa teori moden untuk melihat keberkesanan pelaksanaan Zakat. Kajian kepustakaan dilakukan untuk memastikan prinsip Maqasid al-Syari’ah tidak terpesong daripada ruh sebenar penurunan hukum Zakat kepada manusia. Sementara proses penggabungan teori moden pula dilihat penting kerana ia banyak disandarkan kepada realiti semasa yang berlaku dalam masyarakat. Kajian ini mendapati bahawa pembiayaan Zakat kepada golongan fakir jika ia dilaksanakan dengan betul sudah pasti akan dapat mencapai pelbagai maqasid di samping menangani pelbagai permasalahan sosial. Untuk itu, kajian ini juga akan menganjurkan beberapa saranan penstrukturan semula dalam proses agihan Zakat yang dijalankan sekarang.
Poverty Measurement In Malaysian Zakat Institutions: A Comparison Between Monetary And Non-Moneary Measurement Mohamed Saladin Abdul Rasool; Ariffin Md Salleh
Media Syari'ah Vol 18, No 1 (2016)
Publisher : Sharia and Law Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v18i1.1838

Abstract

There are various definitions of poverty in the teachings of Islam. In principle the poor are defined as those whose needs are insufficient. Thus, Islamic institutions in Malaysia play a variety of socioeconomic roles such as poverty alleviation. To perform this role, these institutions face a major task in identifying the poverty group. Most of these institutions measure and operationalize poverty from the monetary perspective using variables such as income, expenditure or consumption. In practice, most Islamic institutions in Malaysia use the monetary approach in measuring poverty through the conventional Poverty Line Income (PLI) method and also the Islamic based Had Al-Kifayah (HAK) method. The objective of the paper is to present a non-monetary shariah based poverty measurement, Islamic Poverty Index (IPI), consisting of maqasid-al sharia (objective of the religion) elements, namely religion, knowledge, physical-self, offspring and wealth. The IPI, calculated using the weighted index method is expected to exemplify poverty from a multidimensional perspective. In addition, a comparison with the HAK method was highlighted. A survey aided by a structured questionnaire using expert review was carried out on 258 selected head of households in the state of Selangor, the most populated state in Malaysia. Poverty groups identified from each of the methods were highlighted using descriptive statistics. In addition, regression analysis revealed that unemployment was the common significant determinant of poverty according to both the IPI and HAK method.
Perakaunan Zakat Saham di Malaysia: Fatwa, Manual dan Amalan Zahri Hamat
Media Syari'ah Vol 18, No 1 (2016)
Publisher : Sharia and Law Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v18i1.1840

Abstract

Kertas ini bertujuan menganalisis perakaunan zakat berdasarkan manual, fatwa dan amalan dalam kalangan pelabur dan peniaga saham di Bursa Malaysia. Menurut Manual Pengurusan Pengiraan Zakat yang dikeluarkan oleh Jabatan Wakaf, Zakat dan Haji (JAWHAR), saham dipegang untuk dua maksud iaitu pertama untuk maksud pelaburan; dan kedua untuk maksud perniagaan. Persoalannya, terdapat fatwa yang dikeluarkan oleh negeri di Malaysia yang menyebut saham dipegang semata-mata untuk maksud perniagaan. Bagaimanakah pula saham yang dipegang untuk maksud pelaburan? Apakah perakaunan zakat untuk kedua-dua saham tersebut sama? Berdasarkan analisis kandungan ke atas data sekunder, perbincangan kertas ini dibahagikan kepada tiga bahagian. Pertama akan menyorot secara ringkas tulisan-tulisan lepas tentang perakaunan zakat saham sebagai latar belakang. Kedua akan menerangkan perakaunan zakat saham yang sedang diamalkan oleh negeri-negeri di Malaysia. Ketiga akan menganalisis perakaunan zakat saham yang sepatutnya diamalkan dengan mengambilkira tulisan lepas dan amalan pada masa kini. Akan dihujahkan bahawa dengan mengambil kira maksud pemegangan saham, maka penilaian semula perakaunan zakat saham amat diperlukan kerana maksud dan niat pemegangan zakat itu sendiri merupakan faktor penting dalam menentukan perakaunan zakat saham.
Pendekatan Sirkuler dalam Kajian Perbandingan Mazhab Jabbar Sabil
Media Syari'ah Vol 18, No 1 (2016)
Publisher : Sharia and Law Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v18i1.1837

Abstract

The study of Islamic law in the context of the comparative madhab is based on the plurality of truthful values. However, this study is frequently done with less appropriated approach, so that it is contradicted to the value. Therefore, this paper offers an approach that can objectify the value, namely the circular approach. In conducting this study, the philosophy as a method was used. As a philosophical fundamental structure, this paper refers to postmodern theory: that the knowledge is a prehension rather than an evidence. Therefore, the differences of opinion are considered as natural characters, as a result of geographical differences and human primordiality. In line with this matter, Fiqh is normally used to respond the legal issues in differences in allparts of the world. From systemic theory perspective, differences of opinion within the different mazhabs, therefore, become complementary. From this study, it is found that the circular approach can lead researchers to the awareness: the existence of mutual relations among the opinions of mazhab jurists.
Penggunaan Model “Angkat Bloe” dalam Wakaf Produktif: Justifikasi dan Hambatan (Waqf Productive Using “Angkat Bloe” Model: the Rationales and Obstacles) Fithriady Fithriady; Azharsyah Ibrahim
Media Syari'ah Vol 18, No 1 (2016)
Publisher : Sharia and Law Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v18i1.1836

Abstract

Waqf is one of the instruments in Islamic economics to boost up the economic justice and welfare of society. Indonesia, as the largest Muslim country in the world, has the potency to utilize this sector. Per 2012, according to Ministry of Religious Affairs, there are 3.49 billion square meters of land waqf spreading in 420.003 locations all around Indonesia. If these numbers were converted into cash, it surely will result in a fantastic number. However, most of these lands were still unproductive (idle) as most of them are only used for building mosques, schools, funerals, and other unproductive buildings. In some provinces in Indonesia, like Aceh, the used of asset waqf other than what it was literally stated by the giver is prohibited. The rules were set by traditional religious clerics with very rigid interpretations. Consequently, it creates mindset of its people that waqf should be treated in such a rigid way although they knew it could be used for a bigger purpose and get bigger maslahah for the whole ummah. To change the mindset is not easy as it has been ongoing for generations. One of the way is by inserting the local value and approach into management waqf. In Aceh, there were many models of muamalah that have been practicing and living in the society for such a long time. Among many, Angkat Bloe model is seen suitable to be inserted into management waqf. Angkat Bloe is a kind of contract that is commonly used in trading activities for the purpose of the asset that has been sold to be returned. Prior transaction, the seller and buyer set an agreement that the asset will be sold back to the seller after the buyer operate it for certain times at the same price as it was sold. Based on the above explanation, this paper will try to put an effort in providing solutions by inserting the local model into management waqf. The model will be justified using Quranic verses and related hadiths, the concept of maslahah, the view of ulama. The rationales and possible obstacles will also be highlighted.
Characteristics of Local Government as Zakat (tithe) Collector in Aceh Province, Indonesia Dodik Siswantoro
Media Syari'ah Vol 18, No 1 (2016)
Publisher : Sharia and Law Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v18i1.1835

Abstract

This paper aims to analyze the characteristics of local government as zakat collector in Aceh, Indonesia. In Aceh province, zakat can be collected by the government as original regional income in the local budget. This study uses primary and secondary data gathered from an in-depth interview and the audit board’s database. The interview was conducted in June 2013 in Aceh at BaitulMal and local administrative offices. Only 6 out of 23 local governments collected zakat. Data is analyzed based on descriptive statistics and crosstab analysis. The paper provides evidence that most local governments did not collect zakat as original regional income and present the expenditure accordingly and explicitly. It is also found that the special allocation fund has a significant negative correlation with zakat collection. While significant differences are evidenced between local governments that collect zakat on original regional income, budget surplus, asset, fixed asset and debt. Local governments that have not collected zakat yet as original regional income in their local budget can learn from regions that have. Some specific characteristics may influence regions that have collected zakat in their regional budgets.

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