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AL-BAYAN: JURNAL HUKUM DAN EKONOMI ISLAM
ISSN : 27466469     EISSN : 29874335     DOI : https://doi.org/10.35964/ab.v3i1
Core Subject : Religion, Economy,
Al-Bayan: Jurnal Hukum dan Ekonomi Islam. Jurnal ini memfokuskan pada publikasi artikel ilmiah hasil penelitian tentang Hukum Islam, lembaga keuangan mikro syariah, lembaga keuangan non bank, dan tema-tema lain yang berkaitan dengan Hukum Islam dan Ekonomi Syariah. Redaksi menerima tulisan-tulisan yang belum pernah dipublikasikan dimedia/jurnal lain yang sesuai dengan pedoman penulisan jurnal. Jurnal ini dipublikasikan oleh Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) STAI Nahdlatul Wathan Samawa Sumbawa Besar.
Articles 7 Documents
Search results for , issue "Vol. 3 No. 2 (2023): Desember 2023" : 7 Documents clear
Rethinking Halal: Exploring the Complexity of Halal Certification and its Socio-Economic Implications Suud Sarim Karimullah; Rozi
AL-BAYAN: JURNAL HUKUM DAN EKONOMI ISLAM Vol. 3 No. 2 (2023): Desember 2023
Publisher : Jurnal ini dipublikasikan oleh Pusat Penelitian dan Pengabdian Publikasi (P3M) STAI Nahdlatul Watan Samawa-licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35964/albayan.v3i2.170

Abstract

Halal certification has become a major highlight on the global stage, especially in line with the rapid growth of the halal product market. This study aims to thoroughly review the concept of halal and explore its important implications in the social and economic spheres, as well as challenges and opportunities in halal certification. This study is a literature study conducted with a comprehensive literature analysis approach. This literature analysis includes the process of Investigation, data collection, and in-depth analysis of various literature sources that are relevant to the subject of study. The results of this study highlight that halal certification is a complex and diverse process with significant social and economic impacts. The different certification processes in other countries and organizations pose substantial challenges in global trade but also open up great opportunities in the halal product market. In the social dimension, halal certification plays an important role in maintaining Muslim communities' religious beliefs and values but also poses a risk of discrimination against non-Muslim communities in this economic sphere. The main challenges that need to be addressed include harmonizing global standards and preventing abuse in the halal certification process. Meanwhile, the economic opportunities associated with halal products remain large, particularly in line with the growing global demand.
Tax Principles According to Abu Yusuf and Adam Smith: Comparative Study Khurun'in Zahro'; Nuriwanda Azizah Nugraheni; Ishma Amelia; Muhammad Reyhan
AL-BAYAN: JURNAL HUKUM DAN EKONOMI ISLAM Vol. 3 No. 2 (2023): Desember 2023
Publisher : Jurnal ini dipublikasikan oleh Pusat Penelitian dan Pengabdian Publikasi (P3M) STAI Nahdlatul Watan Samawa-licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35964/albayan.v3i2.172

Abstract

Taxes are important for every country because it is the main income for the state, which is certainly very influential on state coffers in addition to gain in other fields. In the history of Islam itself, taxes have existed since the time of the Prophet (peace be upon him), and many Muslim scholars poured their thoughts into taxation. One of them is quite famous is Abu Yusuf, who poured a lot of economic thought into his book Al-Kharaj. One of these Western economists is Adam Smith, more commonly known as the Father of Economics. Adam Smith poured much of his thoughts on economics into his book An Inquiry into The Nature and Causes of the Wealth of Nations. The purpose of this study was to know the thoughts of Abu Yusuf and Adam Smith in the principle of taxes as well as to know the similarities and differences in the principle of taxes. This study uses comparative descriptive qualitative research conducted by studying literature or documentation and analyzing data submitted by Miles and Huberman. The results of this study showed that the difference between Abu Yusuf and Adam Smith is very clearly seen, in the taxes levied, Abu Yusuf did not collect taxes on land rent, rent, and wage taxes. And Abu Yusuf strongly emphasized justice where taxes are imposed on the taxpayer in accordance with his ability and does not burden the taxpayers.
Zakat from an Islamic Economic Point of View Nurhendi, Sigit
AL-BAYAN: JURNAL HUKUM DAN EKONOMI ISLAM Vol. 3 No. 2 (2023): Desember 2023
Publisher : Jurnal ini dipublikasikan oleh Pusat Penelitian dan Pengabdian Publikasi (P3M) STAI Nahdlatul Watan Samawa-licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35964/albayan.v3i2.186

Abstract

The purpose of this paper is to describe zakat from an Islamic economic standpoint utilizing qualitative methods and a literature review. Because zakat has enormous potential from an Islamic economic standpoint, it deserves more attention from the government and the broader public, as does the urgency of zakat in improving people's welfare. Finally, zakat can be a source of foreign exchange for the country as well as an alternate solution for communal welfare. As a result, zakat has tremendous economic worth in addition to religious value
Pengaruh Kualitas Pelayanan dan Profesionalisme Amil Terhadap Minat Muzakki Membayar Zakat Pada BAZNAS Kabupaten Pinrang Firda, Firda Chairani Salsa Fadiah; Muin, Rahmawati; Wardy Putra, Trisno; Sirajuddin
AL-BAYAN: JURNAL HUKUM DAN EKONOMI ISLAM Vol. 3 No. 2 (2023): Desember 2023
Publisher : Jurnal ini dipublikasikan oleh Pusat Penelitian dan Pengabdian Publikasi (P3M) STAI Nahdlatul Watan Samawa-licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35964/albayan.v3i2.193

Abstract

Potensi zakat yang ada di Kabupaten Pinrang tergolong dalam angka yang  cukup besar, namun dari potensi tersebut yang terealisasi hanya sebagian kecil dari potensi yang ada, sehingga dapat dikatakan bahwa minat untuk membayar zakat minim dilihat dari potensinya. Tujuan dari penelitian ini adalah untuk menganalisis bagaimana pengaruh kualitas pelayanan dan profesionalisme amil terhadap minat muzakki membayar zakat pada BAZNAS Kabupaten Pinrang. Penelitian ini menggunakan pendekatan kuantitatif dan metode asosiatif. Hasil analisis yang dilakukan menunjukkan bahwa variabel kualitas pelayanan berpengaruh positif dan signifikan terhadap minat muzakki membayar zakat pada BAZNAS Kabupaten Pinrang sebesar 0,015 < 0,05 dari hasil uji hipotesis parsial (uji t), dan variabel profesionalisme amil berpengaruh negatif dan tidak signifikan terhadap minat muzakki membayar zakat pada BAZNAS Kabupaten Pinrang sebesar 0,286 > 0,05. Secara simultan dan parsial variabel independen (kualitas pelayanan dan profesionalisme amil) berpengaruh positif dan signifikan terhadap minat muzakki membayar zakat pada BAZNAS Kabupaten Pinrang hasil uji F diperoleh Fhitung sebesar 13,230 dengan nilai signifikan 0,000 < 0,05.
Peran E-Commerce Pada Ekonomi Syariah Di Era 5.0 Raudhatul Ilmi; Iga Mawarni; Feri Irawan
AL-BAYAN: JURNAL HUKUM DAN EKONOMI ISLAM Vol. 3 No. 2 (2023): Desember 2023
Publisher : Jurnal ini dipublikasikan oleh Pusat Penelitian dan Pengabdian Publikasi (P3M) STAI Nahdlatul Watan Samawa-licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35964/albayan.v3i2.206

Abstract

The role of e-commerce in a rapidly developing economy touches on various aspects from the definition of e-commerce to its impact in the context of the sharia economy in the Society 5.0 era. E-commerce, as electronic commerce, influences the way we conduct transactions and its relationship to Islamic sharia principles such as bai' as-salam. The definition of e-commerce is detailed from various points of view, discussing types of transactions, advantages, disadvantages, and transaction mechanisms. The concept of e-commerce is also compared with principles in Islamic law, such as conformity with sharia and the principles of trade that are permitted in Islam. Apart from that, the role of e-commerce in Society 5.0 is also explained, highlighting how technology affects human life as a whole, including the economic aspect. Society 5.0 is described as a vision that includes the use of technology to maintain a balance between economic progress and solving social problems. This research uses a literature study method to present a variety of information about e-commerce, online transactions, sharia aspects, and their relationship with the Society 5.0 era.
Peran Usaha Mikro Kecil Menengah Dalam Pembangunan Ekonomi Perspektif Islam Di Kabupaten Sumbawa Nisa, Baiq Hidayatun; Apriyani, Dewi; Hidayati, Siti Nur
AL-BAYAN: JURNAL HUKUM DAN EKONOMI ISLAM Vol. 3 No. 2 (2023): Desember 2023
Publisher : Jurnal ini dipublikasikan oleh Pusat Penelitian dan Pengabdian Publikasi (P3M) STAI Nahdlatul Watan Samawa-licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35964/albayan.v3i2.208

Abstract

Humans in carrying out various roles as creatures cannot be separated from various needs in order to maintain survival. These needs are related to three basic needs, namely dharuriyat (primary), hajiyat (secondary), and tahsiniyat (tertiary). This research aims to determine the role of Micro, Small and Medium Enterprises in economic development from an Islamic perspective in Sumbawa Regency. The research method used in this study is the literature study method or documents in the form of journals of previous research results, in accordance with the topic of the journal to be reviewed. Micro, Small and Medium Enterprises (UMKM) in economic development in Sumbawa Regency play a very important role because they can absorb labor which increases every year and can increase local revenue derived from levies and taxes from existing UMKM. So this is closely related to the objectives of the Islamic economy of all economic activities to achieve justice and equity (falah).
Reform of Islamic Family Law in The Arab Republic of Egypt Ulva Hiliyatur Rosida; Mahmoud Abd Elfattah Ibrahim Essa
AL-BAYAN: JURNAL HUKUM DAN EKONOMI ISLAM Vol. 3 No. 2 (2023): Desember 2023
Publisher : Jurnal ini dipublikasikan oleh Pusat Penelitian dan Pengabdian Publikasi (P3M) STAI Nahdlatul Watan Samawa-licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35964/ab.v3i2.210

Abstract

This paper discusses Islamic family law in Egypt. Type research used is studies literature and use approach qualitative .The Arab Republic of Egypt is commonly known as the State of Egypt. This country is one of the countries in the Islamic world that reforms family law in the form of codification of Islamic family law. Islamic family law in Islamic society in the Arab Republic of Egypt is very interesting to study, because in this Islamic family law, the spirit and soul of the revelation of Allah ta'ala and the sunnah of the Prophet Muhammad exist. The renewal of Islamic family law in the Arab Republic of Egypt is discussed regarding three scopes, namely typology, application, and his goal.This scientific work uses a literature study research method whose data is not obtained from the counting procedure.

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