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INDONESIA
Al-Iqtishad: Jurnal Ekonomi Syariah
ISSN : -     EISSN : 27747352     DOI : https://doi.org/10.53649/al-iqtishad.v6i02
Core Subject : Economy,
Al-Iqtishad: Jurnal Ekonomi Syariah Focuses on various topics covering Islamic economics, Islamic finance, Islamic banking, Islamic insurance (takaful), Islamic capital markets, zakat, waqf, and sharia-based economic development that have regional and global relevance.
Articles 65 Documents
ANALISIS PENGARUH ZIS TERHADAP PEREKONOMIAN INDONESIA Hairunnisa; Maysaroh; Salwa
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 2 No. 02 (2021): Januari-Juni 2021
Publisher : Program Studi Ekonomi Syariah

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As a country with the largest Muslim majority in the world, Indonesia can take advantage of this potential to improve the economy by empowering people through ZIS (Zakat, Infaq and Sadaqah). As revealed by BAZNAS, Indonesia's zakat potential can reach Rp. 217 trillion and the potential for zakat of that size is able to reduce the number of poor people in 21 provinces. Not to mention if you add the potential for alms and infaq, the amount can be almost doubled. Based on that, the objectives of this study are: 1) To find out how ZIS influences the Indonesian economy, 2) To identify ZIS revenue has a significant or no effect on the Indonesian economy. This study uses quantitative and qualitative data analysis. Secondary data was obtained from the official websites of related institutions (BAZNAS and BPS) which were tested with the Eviews application through the Classical Assumption Test and Multiple Regression Test. The results of this study are as follows: 1) Based on the results of qualitative analysis, it is known that the number of ZIS receipts (zakat, infaq and shadaqah) from 2011 to 2018 has increased significantly both in semester I and semester II. This data shows that the potential for zakat in Indonesia is increasing. Meanwhile, the number of Gross Domestic Product (GDP) increased from 2011 to 2018 per semester. The highest increase occurred in 2018, namely in the first semester of 7,236,927.10 and in the second semester of 7,640,430,40. 2) ZIS has a significant effect on the Indonesian economy. Based on the results of the analysis and discussion in this study, it can be concluded that based on the results of the classical assumption test, no violations occurred. Meanwhile, in the multiple regression test, the probability value is 0.0582, which is greater than the significance level or (0.05/0.01/0.1). Thus H0 is accepted. This shows that the ZIS variable has a significant effect on the GDP variable. The conclusion of this study is that ZIS has an effect on economic growth.
PENGARUH IMPOR TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAMBI Muhamad Subhan; M. Yunus; Robi Agustin
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 2 No. 02 (2021): Januari-Juni 2021
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Economic growth is a measure of the progress of an economic movement. Islamic economic growth has existed during the dialogue of classical Muslim thought, namely the so-called "prosperity of the earth". The term prosperity of the earth contains knowledge related to economic growth, according to what Ali bin Abi Talib Radhiyallahu Anhu conveyed to the governor in Egypt: “You should pay attention to land prosperity with a higher concern than tax collection, because the tax can be increased by making land prosperous. Whoever collects taxes without considering the welfare of the land, the nation is headed for destruction”. Some of the basic knowledge related to economic growth is viewed from the perspective of sharia, namely a description of economic problems. Islam explains that the case is in line with the role prepared by Allah Subhanahu Wa Ta'ala for human needs in order to solve the problems of human life. Export and import activities generate many benefits for the participating countries. This study looked at the effect of the import variable on the economic growth variable in Jambi province. The method used is simple correlation and regression analysis. The result of using correlation analysis shows that there is a very strong positive relationship between the import variable and the economic growth variable. Based on the results of simple regression analysis, there is an influence between the import variables on the economic growth variable. Every increase in imports of 1 billion rupiah so that it will increase economic growth, namely 1.433 billion rupiah. The coefficient of determination (R2) is 77.39%, meaning that the diversity of economic growth can be explained by imports. Furthermore, 22.61% is explained by other variables that are not included in the regression model.
ANALISIS PERLAKUAN ZAKAT ATAS PENGHASILAN DAN PENGHITUNGAN PENGHASILAN WAJIB PAJAK PRIBADI USAHAWAN MUSLIM DI KELURAHAN PAHLAWAN KECAMATAN KEMUNING DI PALEMBANG Nia Andria Erzah
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 2 No. 02 (2021): Januari-Juni 2021
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Treatment of Zakat on Income in Calculation of Taxable Income for Individual Taxpayers of Muslim Entrepreneurs in the Kelurahan Pahlawan According to the Decree of the Director General of Taxes Number KEP-163/PJ/2003, the reduction of zakat on income is permitted if it is actually paid by the Individual Taxpayer who is a Muslim and or domestic corporate taxpayers owned by Muslims. Impact of Zakat Treatment on Income in Calculation of Taxable Income on Income Tax Revenue The implementation of income zakat as a deduction from Taxable Income will clearly have a direct effect on government revenues from the tax sector. However, at the Palembang Tax Service Office, this influence does not yet exist. Because there is no supervision on the zakat paid by taxpayers, especially WP OP Muslim entrepreneurs in the Palembang village. SelPain means that zakat payments should be distributed to amil zakat institutions established by the government to be able to carry out zakat treatment in calculating PKP. However, Muslim entrepreneurs in the Pahlawan village distribute their zakat to mosques or directly to those they think are entitled to receive them. This resulted in the amil zakat agency or amil zakat institution not receiving zakat from muzakki entrepreneurs in the Pahlawan village.
ANALISIS HUKUM ISLAM TERHADAP PRAKTEK JUAL BELI SALAM DAN IJON DALAM MAQASHID SYARI’AH Muhammad Yusup
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 2 No. 02 (2021): Januari-Juni 2021
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In some areas, the practice of Ijon is common, namely selling fruit on unfruitful trees. Say, two months before the mango season, the vendor has paid for the purchase of mangoes. Now when the harvest season arrives, whatever number of mangoes are on the tree belongs to the pengijon. This kind of buying and selling is prohibited in Islam because it is not clear how many items are being traded. In principle, Islam prohibits buying and selling goods that do not yet exist, even if there are exceptions, it is bai' (buying and selling) greetings with certain limitations. Bai' salam is a sale and purchase with the condition that the buyer pays now for the goods that he will receive in the future. In the example above, the purchase of mangoes before harvest is legal if the quantity, quality, and delivery time are determined. For example, "I bought 100 kg of Arumanis mangoes, I pay now for 2000 per kg and I will receive the mangoes in the next two months". The practice of bai 'salam like this was found in the people of Medina at the time of the Prophet Muhammad. In Islamic Fiqh, bai' salam is also called bai' salaf or bai' mafalis (al-Kasani, Bidai al Kasani fi tartib al muqtasid, V; 201). When the Prophet migrated to Medina, he met many people who traded in the salaf for a period of two and three years. Regarding the practice of buying and selling in the salaf, the Messenger of Allah said, "Whoever performs the salaf, he must do it for goods of clear weight and size and for a definite period of time" (Bukhori, Kitab As Salam: Abu Dawud, Kitab Al Buyu). Most of the bai' salam that was done at that time was to meet the needs of farmers and traders (Ibn Qudamah, al Mughni, IV: 275, Zalai, Nasabal Ra'yah lil Hadith al Hidayah, IV; 42). In addition, this paper also lists several views of Islamic scientists and several fatwas related to the status of the practice of Ijon and Ba'I salam according to sharia and analyzes the relevance of their practice from the perspective of Maqoshid Sharia. The results of this discussion explain the arguments and causes as well as the law of the practice of Ijon and Bai' salam according to Shariah.
DIMENSI AKSES EKONOMI SYARIAH PADA BISNIS START UP Herlina
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 2 No. 02 (2021): Januari-Juni 2021
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The sharia economic master plan in Indonesia for the period 2019 - 2024 focuses on efforts to increase the size of the halal industry production. The dimension of sharia economic access is more about measuring the ability to use the sharia economy in various sectors, in this journal it is concentrated on startup businesses. This study aims to examine some literature and data on the phenomenon of the emergence of startup businesses. This research belongs to the category of library research with a qualitative approach and uses a descriptive level of explanation. The form and type of research are categorized as phenomenology. When the research was conducted in April 2021. Key informants and informants are the relation of researchers engaged in start-up business. Data collection was carried out by means of interview and observation. Exposure data and reviewed from the research location are classified as reference studies, data analysis which is supported by scholarship using literature / literature in the form of books, journals and relevant sources. The results of the research obtained are that there is a need for the development of knowledge in expanding the start-up business by carrying out marketing activities using social and digital media in order to reach target markets and anticipate competition. An important point in marketing is to distribute information and disseminate products in the start-up business to all segments or circles of society. The use of the market must be controlled by entrepreneurs in the start-up business sector, especially playing positive opportunities that exist around or in the environment. The conclusion of this study is that the pattern of access to Islamic economics in start-up businesses must use clear procedures and performance by describing in detail about product weaknesses or deficiencies, optimal service, clear, polite and still in the corridor of Islamic ethics. The form of sharia economic access to start-up businesses still adheres to Islamic rules and regulations. The dimension of sharia economic access is very much needed by adhering to the halalness of products and making transactions.
PERCEPTION OF MUAMALAH JURISPRUDENCE ON PAYMENT METHODS IN ONLINE BUSINESS Herlina
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 3 No. 01 (2021): Juli-Desember 2021
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Increasingly sophisticated technology brings online business transactions in all forms of human activity. This manual business change has both positive and negative impacts related to objects or malls. Muamalah fiqh directs business people and the community (especially those who are Muslim) to always adhere to the patterns and principles of Islamic sharia muamalah. This article uses research with a qualitative approach that examines phenomena that occur in society, using several reference journals, books and exposure to problems both on social media and in the relevant realities of life. This study resulted in findings about understanding (fiqh) in doing business online must always use the principles of muamalah and the principles of Islamic law. Online business is created to facilitate buying and selling transactions with the intention of helping each other and benefiting the interests of each other. The basis of these intentions and objectives must still adhere to vigilance in transactions because the goods are not seen by the buyer directly. There are 2 (two) payment systems in this online business, namely transfer and Cash On Delivery (COD). The research findings are more inclined to the COD system which is safer because the receipt of the goods (even though the consumer has not seen the purchased goods) will give a sense of security to the buyer and the seller has made transactions according to sharia with the concept of goods with money being given. The conclusion is that buyers are not recommended to make payment transactions other than COD in online businesses.
ANALISIS TRANSAKSI JUAL BELI MELALUI E-COMMERCE DALAM PERSPEKTIF EKONOMI ISLAM Uswatun Hasanah; Andi Cahyono
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 3 No. 01 (2021): Juli-Desember 2021
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The spread of the Corona Virus (COVID-19) which has hit Indonesia starting in 2020, has greatly impacted the lives of Indonesian citizens in various sectors of life. The visible impact is not only on public health, but also on the country's economy. The business sectors experienced a significant decline, inversely what happened in the business sector in e-commerce which experienced an increase during the COVID-19 pandemic. However, switching buying and selling transactions from offline to online through e-commerce poses its own questions for the public. Especially people who are not used to buying and selling transactions in e-commerce. How arebuying and selling transactions e-commerce in Indonesia? How is the law of buying and selling through e-commerce in the perspective of Islamic economics? As this study used methods of library research (libraryresearch) is research, carried out by collecting data and theoretical foundation of the search and penela'ahan various litetratur, then analyzed qualitatively and presented descriptively, that is explained, outlining in order to determine the form of the sale and purchase of e-commerce perspective ekonomi Islamic. The results obtained are buying and selling transactions through e-commerce are basically permissible (permissible) by fulfilling the rules that do not conflict with Sharia principles because transactions in e-commerce are the application of thecontract, salam or istishna' namely goods that are traded equally. deferred payments are made in advance and no one is harmed between the seller and the buyer, sobuying and selling e-commerce is halal in Islam. In addition,buying and selling transactions e-commerce also contain benefits in the form of convenience and time efficiency and are very suitable in the current pandemic mass, namely avoiding crowds (markets).
LIFE STYLE CHANGE MASYARAKAT PERKOTAAN TERHADAP PENGGUNAAN E-COMMERCE DITINJAU DARI ASPEK MAQOSHID SYARIAH Ayudha Ningsih, Lita
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 3 No. 02 (2022): Januari-Juni 2022
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By the time the life style citizen has changed. The presence of various e-commerce makes it easy for people to make buying and selling transactions. However, with the existing facilities. Does it provide benefits or provide mafsadat for each individual. Because with the convenience that there is sometimes it brings redundant nature. It is difficult to distinguish between basic needs and complementary needs. Even in the science of maqhosid sharia, it has been arranged to divide the needs based on the portions. The first is the dharuriyat level) which is related to food needs, the second is the Hajjiyat level which is a secondary need, this need is after the dharuriyat level needs where if this need is not met it will not threaten survival, the last is the Tahsiniyat level, where this need is a form of need. complement that if we do not complete and fulfill these needs, our lives become less comfortable. From several aspects of the level of fulfillment of these needs, it can be analyzed how people currently complete their life needs. Follow the lifestyle or just as needed. This research was conducted with a qualitative approach, where the researcher made the object of research on office workers in the PT La Nugraha Group a broadcast media in the city of Palembang. They are part of the Lifestyle Change using E-commerce as a medium for shopping and obtaining all the necessities of life. Life style change in society is not only changing from the consumption aspect. However, it also changes people's social life. This research also illustrates how strong the influence of e-commerce has changed the habits of urban people. And, describing the level of e-commerce users that is increasing every year.
TINJAUAN FIQH MUAMALAH TERHADAP PEMAKAIAN SISTEM PAY LATER DALAM APLIKASI JUAL BELI ONLINE SHOPEE Octasary Aritonang, Witry
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 3 No. 02 (2022): Januari-Juni 2022
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In the era of technology that continues to develop over time, online services are created to meet the needs of human life, making all the necessities of life easy to fulfill, such as one of the online buying and selling services in an application called Shopee. from food, clothing, to household appliances and others, and for users of this application, it is no stranger to one of the systems offered by Shopee to pay for purchased goods, where Shopee makes the "Pay Later" feature or also called SpayLater, which means that the payment can be made without having to pay immediately for the goods purchased or also called the credit system, which of course is based on the terms and conditions that apply in the SPay Later system. The type of data that will be used in this research is qualitative data, namely data in the form of words or sentences. Qualitative data is obtained by conducting documentation studies and/or literature studies from various sources. The data source that will be used is a secondary data source, namely by processing and analyzing existing sources in the form of journals, articles, reports, and other information related to the Fiqh Muamalah Review and the basic principles of Fiq Muamalah on the credit system carried out in buy and sell. The purpose of this study is to find out how Fiqh Muamalah reviews the credit system offered by Shopee through its feature called SPayLater. The results of this study indicate that the use of the SPayLater credit system in the Fiqh Muamalah review is permissible (mubah) this is caused by the contract which is carried out clearly, which can be proven through the existing contract agreement between the seller and the buyer when carrying out the consent and Kabul as well as additional the agreed price on the SPayLater credit system as a deferral fee. However, the system using SPayLater in the Shopee online buying and selling application is prohibited when there is interest that must be paid by the buyer if he does not pay according to the correct tempo, in this case the SPayLater user will be charged interest and other fees, which is at least 5 % for payment of bills.
KONTRIBUSI MASYARAKAT EKONOMI SYARIAH DALAM DISTRIBUSI MINYAK GORENG Herlina
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 3 No. 02 (2022): Januari-Juni 2022
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The phenomenon of scarcity of cooking oil began to roll at the end of the year and prices have not returned to normal until now. Several community groups experienced panic buying and this triggered the Islamic economic community consisting of ulama and Islamic community movements to take part in overcoming the problem of cooking oil by distributing it to various places for free and at low prices. The purpose of this study is to reveal the types and efforts of the Islamic economic community in distributing cooking oil so that their needs are met. This research method uses a qualitative approach. Research types and strategies include case studies and phenomenology. The research period is from the end of 2021 to June 5, 2022. Data collection and collection is more dominant in participant observer observation. Research analysis on the activities of the Islamic economic community uses social media data, namely news, youtube and some relevant references. This research is classified as field research. The results of the study found the right distribution pattern and behavior of the Islamic economic community in overcoming the scarcity of cooking oil in the market and the wider community by carrying out alms programs, cheap markets, establishing command posts and cutting distribution chains. Good collaboration and coordination between the government, distributors and the Islamic economic community is very much needed in dealing with and overcoming the cooking oil polemic.