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Maliyah : Jurnal Hukum Bisnis Islam

maliyah
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Published by Universitas Islam Negeri Sunan Ampel

ISSN : 20884869 EISSN : 25974351 DOI : https://doi.org/10.15642/maliyah.2021.11.2

Core Subject : Religion, Economy, Social,

Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Kajian-kajian Hukum Ekonomi dan Bisnis Islam, baik berupa artikel konsepsional ataupun hasil penelitian.

Arjuna Subject : Ilmu Sosial - Hukum

Articles 137 Documents

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TRANSAKSI REKAYASA PAJAK PADA TRANSFER PRICING MENURUT HUKUM ISLAM Ria Achmadiyah
Maliyah : Jurnal Hukum Bisnis Islam Vol. 3 No. 2 (2013): Desember 2013
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

This article is the result of the research literature to answer how the mechanism of engineering transactions tax, how engineered transactions tax mechanism on transfer pricing, and how hukun Islamic perspective on engineering transaction tax on transfer pricing. Get an overview of research results that engineering transactions tax on transfer pricing is done by diverting profits of a company in a high tax cost countries to company branches located in low-tax countries cost (tax-haven) through transfer pricing. One of them with the sale or purchase at a price different from the market price, so the taxes paid into smaller ones. As a result of state income tax sector to be reduced. Transfer pricing transaction was actually done when intended for legitimate non-tax motive, namely to control the management, control of the market, and so on, because when viewed from the pillars and trading terms, transfer pricing transactions already comply. The research concludes that a transaction tax on the transfer pricing engineering in Islamic law considered acts perspetif z}a>lim although in substance transfer pricing transactions classified as a legitimate purchase. Further to the company in Indonesia, which has branches abroad or in tax-haven countries in order to run their business properly and honestly, including by paying taxes according to the amount of the obligations, because the tax is needed to fund the construction.

GLOBALISASI EKONOMI BISNIS Ismail Nawawi
Maliyah : Jurnal Hukum Bisnis Islam Vol. 3 No. 2 (2013): Desember 2013
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

Business economy globalization is a process in which the activities of countries around the world to be a power market is increasingly integrated with the country's territorial borders unimpeded. Results of this study that the real embodiment of the business in the form of economic globalization globalization of production, finance, labor, and globalization of trade information network. In the globalization of business competitive businessman making changes to the business with the support of the financial system and Islamic banking institutions. To encourage the positive impact businesses are not terlerpas of economics and business ethics, economic freedom, economic balance of business, issue and benefits, as well as justice berekonomi. And to mitigate the negative impacts in the business pembisnis avoid riba, gharar, gambling, and illicit Subhat. Usefulness of this research is the development of a competitive business theory and business people to be able to respond, and apply the results of this study in the economic life of the Islamic global business.

WAKAF KONTEMPORER, DARI TEORI KE APLIKASI A. Faishal Haq
Maliyah : Jurnal Hukum Bisnis Islam Vol. 2 No. 2 (2012): Desember 2012
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

In the formulation of classical fiqh, Islamic charitable Endowments understood as tangible fixed assets, such as land and buildings, but in line with the rate of growth of a dynamic civilization, and offer new ideas on the concept of waqf endowments berfariasi which include cash which is a form of charitable funds or money collected by institutions managing waqf (na>z}ir) through the issuance of cash waqf certificate purchased by the public. The scholars' also gives the sense that the cash waqf property can be interpreted mewakafkan cash or securities maintained by the institution or financial institution Shariah perbankkan whose profits would wherewithal but the capital can not be reduced to donate, while the waqf funds collected can then be rolled out and invested by nadzir into various business sectors lawful and productive, so that profits can be utilized for the development of the people and the nation as a whole.

HUBUNGAN HUKUM PARA PIHAK DALAM PRINSIP MUDARABAH MENURUT HUKUM PERDATA DI INDONESIA Wahid Hadi Purnomo
Maliyah : Jurnal Hukum Bisnis Islam Vol. 2 No. 2 (2012): Desember 2012
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

Islamic banking is a banking system that is relatively new in Indonesia. Islamic banking is expected to be one of the alternatives to restore public confidence in the post-crisis conventional banking and diversified financial risk of creating more diverse so as to enhance the resilience of the national banking system. Therefore, the Islamic banking system is still new, there permaslahan-problems arising as a response to Islamic banks, the construction of which is how the legal relationship of the parties, the responsibility of the bank as the owner of the funds and the customer receiving financing as fund manager when there is a loss in cooperation mud}a>rabah. In the known Islamic Sharia principles, which principles derived from the Qur'an and Hadith as well as be used as guidelines by Islamic banks in conducting business activities that do not include an element of riba>, maisi>r, ghara>r, hara>m and z}a>lim. This is what distinguishes the conventional banks, one of which is mudarabah. The difference between the principles of conventional banks and Islamic banks on the basis of mud} a> Rabah lead to differences in the legal relationship with the bank's customers and different legal responsibilities on both banks.

EKONOMI ISLAM (SUATU TINJAUAN METODOLOGIS ISLAM) Nurhayati .
Maliyah : Jurnal Hukum Bisnis Islam Vol. 2 No. 2 (2012): Desember 2012
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

Following the birth of postmodernism modernism helplessness in addressing the issues of modern human life, opening up more space for Muslims to re-offer and demonstrate the existence of a methodology based on Islamic values. This prompted the Muslim intellectuals to formulate a methodological framework with methods and approaches that address the challenges of the times. One of them makes â€œmaqa>s}id al-shari>'ahâ€, which led to the benefit of mankind, as the Islamic approach to science as a whole, including the methodology of Islamic economics. Islamic economic method is largely determined by its world view, as a method refers to the rules and procedures of a discipline that followed a certain logic in order to achieve the desired goal. Efforts made by Muslim intellectuals is to bring the discipline of fiqh (Islamic law) to the integral Philosophy of Islamic Law and not dichotomous, ie unification with the legal aspects of moral values, so as to melt the rigidity of Islamic law and give spirit to the moral values of Islamic economy.

ZAKAT PERDAGANGAN DENGAN MODAL HUTANG DI UD. LIMA LAPAN SAMPANG Abdurrahman Ghozali
Maliyah : Jurnal Hukum Bisnis Islam Vol. 2 No. 2 (2012): Desember 2012
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

Zakat trade or commerce is issued zakat on property ownership that is destined for sale, zakat is imposed on trade which arranged either individually or in combinations (UD, PT, cooperatives, etc.). Almost all scholars agree that the trade was once certain conditions are met should be issued zakat, namely: first, real property owned as of the sale and purchase, marriage, probate, khul'a (ransom), the spoils of war, received grants, and efforts kosher, and other such. Second, the property was owned intended for trading. If not, then the property is not included commercial property. A treasure in the hands of others (accounts receivable), and still have hopes that the property will be returned to the hands, when they are obliged to haul menzakatinya, because the asset's like money in the bank you tube or elsewhere. But if you have no hope of getting these treasures such as the debtor is bankrupt, so in this case you are not obliged menzakatinya. Such authentic opinion among the scholars opinion.

PENETAPAN HARGA PADA PASAR OLIGOPOLI Indah Ayu Rahmawati
Maliyah : Jurnal Hukum Bisnis Islam Vol. 2 No. 2 (2012): Desember 2012
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

Oligopoly is a market where supply one type of goods controlled by a few companies. Oligopoly is usually done as an effort to hold companies to enter the market, and the purpose of doing oligopolistic firms is as an attempt to enjoy a profit by the sale price is limited, resulting in price competition among businesses that do oligopolistic practices become nonexistent. Pricing (price fixing) in Islam is not allowed because it would cause a rise in prices due to competition and the free market will also lead to a shortage of production when the demand is a lot or ride, which eventually will lead to shortages of goods. However, in order to maintain fairness between producer and consumer, the government has the right to menetakan price. In setting prices, the government should think about the benefit of traders and consumers in order not to feel aggrieved.

MEMBEDAH KEARIFAN SISTEM EKONOMI ISLAM M. Hasan Ubaidillah
Maliyah : Jurnal Hukum Bisnis Islam Vol. 2 No. 2 (2012): Desember 2012
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

: The role of economics in Islam is something significant in the course of da'wah Rasu>lulla>h SAW., Because it becomes an alternative solution to the economic problems that are loaded with social inequality. Islamic economics offers the concept of a fair and equitable economy. Thus, one of the successful mission of the Prophet. is because, based on the principles of honesty, fairness, not exploitative. According to Ibn Taymiyya, Islamic economics is the economics of a society that is well equipped, organized on the basis of free enterprise, and personal property with the limits set by moral considerations and supervised by a provision that uphold sharia fair and work for the community. The purpose of the Islamic economic system is nothing but creating welfare and fairness in carrying out activities to happiness bermuamalah world and the hereafter.

KEBEBASAN PASAR DAN INTERVENSI NEGARA DALAM PERSPEKTIF EKONOMI ISLAM Muh Sholihuddin
Maliyah : Jurnal Hukum Bisnis Islam Vol. 1 No. 1 (2011): JUNI 2011
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

Sejak tanggal 1 Januari 2010 mulai diberlakukan Free Trade Agreement (FTA/Perjanjian Perdagangan Bebas) ASEAN-China.Â Negara-begara ASEAN yang termasuk yaitu : Indonesia, malaysia, Singapura, Brunai, Vietnam, Filiphina, Kamboja, Laos, Thailand, dan Myanmar. Adapun hasil kesepakatannya yaitu bea masuk produk manufaktur China ke ASEAN, termasuk Indonesia, ditetapkan maksimal 5 persen, sedangkan di sektor pertanian 0 persen tanpa pajak sama sekali.Â Hal ini tentunya berdampak pada persaingan yang tidak sehat di antara pelaku ekonomi bisnis di Indonesia, karena nyaris peran Negara tidak ada sama sekali. Di sinilah ekonomi Islam dapat menjadi solusi bagi para pelaku ekonomi bisnis demi terjaminnya keadilan. Kebebasan pasar dalam Islam dapat dibenarkan jika memenuhi prinsip-prinsip yang ditetapkan oleh syara, yaitu dilakukan dengan saling rida (suka sama suka), jujur, bersaing secara sehat, dan terbuka. Dengan prinsip ini, maka keadilan harga dalam pasar akan lebih terjamin, sehingga keuntungan dapat merata dan tidak menumpuk pada segelitir orang. Namun, jika kemudian terjadi penyimpangan dan tiadanya keadilan dalam pasar maka Negara berhak untuk melakukan intervensi demi terjaminnya keadilan harga. Dalam terminologi fiqh, lembaga yang secara khusus menangani seperti ini dikenal dengan al-hisbah.

PERILAKU KONSUMEN DALAM PERSPEKTIF EKONOMI ISLAM Sri Wigati
Maliyah : Jurnal Hukum Bisnis Islam Vol. 1 No. 1 (2011): JUNI 2011
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

Banyaknya macam dan ragam pilihan pemenuhan kebutuhan hidup akan sangat menguntungkan konsumen. Konsumen lebih leluasa memilih sesuai dengan kebutuhan sesuai keinginan. Konsumen bisa memilih dari harga yang paling murah sampai harga yang paling mahal. Tergantung pada anggaran (budget) dan keinginan konsumen. Namun, konsumen sering bereaksi untuk mengubah pikiran pada menit-menit terakhir dalam memutuskan untuk melakukan pembelian. Di sinilah, prilaku konsumen menempati posisi penting dalam pengambilan keputusan. Prilaku adalah aktifitas individu untuk mengevaluasi, memperoleh, menggunakan, atau mengatur barang dan jasa. Banyak faktor yang mempengaruhi perilaku konsumen. Factor tersebut adalahÂ faktor kebudayaan, sosial, pribadi dan psikologi dari pembeli. Selain hal-hal tadi ada faktor lain yang sangat penting dalam pengambilan keputusan konsumen yaitu motivasi. Motivasi itu sendiri sebagai pemberi dan penggerak yang menciptakan kegairahan seseorang agar mereka mau bekerjasama, bekerja efektif, dan terintegrasi dengan segala upaya untuk mencapai kepuasan. Dalam Islam ada pembedaan yang jelas, yaitu halal dan haram. Dengan kata lain, dalam sebuah kegiatan ekonomi dilarang mencampur adukkan antara yang halal dan haram. Hal tersebut merupakan bagian dari batasan konsumsi dalam perilaku konsumen muslim.

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Contact Name
Moh. Faizur Rohman

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+6285749376509

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Editorial Address
Prodi Hukum Ekonomi Syariah (Muamalah) Fakultas Syari'ah dan Hukum UIN Sunan Ampel Surabaya, Jl. Ahmad Yani 117 Surabaya, Jawa Timur 60237

Location
Kota surabaya,

Jawa timur

INDONESIA

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Moh. Faizur Rohman

Contact Email faza_veiro@uinsa.ac.id

Phone +6285749376509

Journal Mail Official faza_veiro@uinsa.ac.id

Editorial Address Prodi Hukum Ekonomi Syariah (Muamalah) Fakultas Syari'ah dan Hukum UIN Sunan Ampel Surabaya, Jl. Ahmad Yani 117 Surabaya, Jawa Timur 60237

Location Kota surabaya, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Moh. Faizur Rohman

Contact Email
faza_veiro@uinsa.ac.id

Phone
+6285749376509

Journal Mail Official
faza_veiro@uinsa.ac.id

Editorial Address
Prodi Hukum Ekonomi Syariah (Muamalah) Fakultas Syari'ah dan Hukum UIN Sunan Ampel Surabaya, Jl. Ahmad Yani 117 Surabaya, Jawa Timur 60237

Location
Kota surabaya,

Jawa timur

INDONESIA