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Global Review of Islamic Economics and Business
Published by Universitas Islam Negeri Sunan Kalijaga Yogyakarta
ISSN : 23387920     EISSN : 23382619     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The scope or coverage of this International journal will include but are not limited to: Islamic Economics, Islamic Business, Islamic banking, Islamic capital markets, Islamic wealth management, Issues on shariah implementation/practices of Islamic banking, Zakat and awqaf, Takaful, Islamic Corporate Finance, Shariah-compliant risk management, Islamic derivatives, Issues of Shari`ah Supervisory Boards, Islamic business ethics, Islamic Accounting, Islamic Auditing.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 6, No 1 (2018)" : 5 Documents clear
Contemporary Issues in Current Account Operations in Pakistani IBs - Sharia Compliant Solution Sheikh Muhammad Ishtiaq; Wasie Fasih Butt; Fahad Ahmed Qureshi; Mubeen Butt
Global Review of Islamic Economics and Business Vol 6, No 1 (2018)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.056 KB) | DOI: 10.14421/grieb.2018.061-02

Abstract

Contemporary Sharia scholars have three stances about the Current Account Operations in Pakistani Islamic Banks (IBs) i.e., (i) Ijarah based contract (ii) Wadi’ah based contract, and (iii) Qard based contract. This paper is an attempt to delve into the root causes of the differences of scholars and to find the Sharia-compliant solution acceptable for all. Descriptive as well as applied approaches are used in this paper. Clearing of ambiguity on this issue may result in twofold benefits: from the public point of view, it would satisfy practising Muslims which may result in form of huge deposits in this account (ii) from IBs viewpoint the Current Account is a bonus deposit.
THE DETERMINANTS OF RURAL POVERTY (A Study of Tobacco Farmers in Temanggung) Fuad Hasyim
Global Review of Islamic Economics and Business Vol 6, No 1 (2018)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.65 KB) | DOI: 10.14421/grieb.2018.061-03

Abstract

Rural poverty is a problem that seemed vicious because poverty is a structural problem that will always be there. Poverty of farmers in rural areas must be addressed in an effort to increase the capacity and capability of farmers to form farmers' productive behaviors that have an impact on increasing empowerment.This study tried to explore the problems of poverty in rural areas, particularly poverty tobacco farmers in Temanggung. This is motivated because the Temanggung tobaccos are the world's best tobacco, but its majority people are poor. This study uses primary data approach, the method of Structural Equation Modeling (SEM) using path analysis. Then in-depth explanation with interviews and observations analysis techniques to obtain optimal qualitative interpretation.The results showed that the capacity, culture, government empowerment, social capital and religiosity as independent variables affect the attitudes of society, which in turn affect the empowerment of the poor as poverty reduction efforts.
The Determination of Money: A comparative analysis of Zakat (Alms) and Income Tax payers among selected ASEAN countries Malik Shahzad Shabbir
Global Review of Islamic Economics and Business Vol 6, No 1 (2018)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.04 KB) | DOI: 10.14421/grieb.2018.061-04

Abstract

AbstractPurpose: The objective of this study is to provide a solution for ASEAN countries regarding zakat and income tax under Islamic monetary system. When the alms payer spend their alms, they don’t need to pay income tax because they have to deduct already their amount through one channel only.Design/Method: This study based on qualitative measurement technique and includes several constitution acts regarding zakat (alms) payer and income tax acts. This study builds a notion to make the alms as the subtrahend of income tax so it could minimize the burden for those who are obliged to pay both of the tax and alms, where it will lead to a positive impact in terms of increase the number of alms payer and tax payer.Results: The result of these alms are distributed among eight categories set in Quran in order to decrease poverty and boost economic growth in particular countries. The alms payer are disputatively increase then the society will feel welfare of the distributed result of alms to the people. Moreover, everyone has more money to pay taxes especially those belong from low incomes, whose earnings have to be cut again by the income tax paid, which doesn’t mention the religious absolute obligation to pay zakat mal.Originality of Work: The study investigates a comparative analysis between two different deduction systems on income. Furthermore, this study also helps policy makers for real implication of alms in the country and creates reform of monetary system for financial institutions.
Zakat Fund As The Starting Point Of Entrepreneurship In Order to Alleviate Poverty (SDGs Issue) Lily Rahmawati Harahap
Global Review of Islamic Economics and Business Vol 6, No 1 (2018)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.144 KB) | DOI: 10.14421/grieb.2018.061-05

Abstract

As known, Indonesia is a nation with the largerst Moslem society in the world. According to data issued by Bappenas, in 2020 the population of Indonesia is predicted about 271,066,400 people (Bappenas: 2018). 85 percent of this population (ca. 230.406.440 people) are Moslems. It shows the huge potential in the acceptance of zakat fund, as an obligation for a Moslem who has qualified in accordance with the provisions of Islam.            Since MDGs declared in 2000 (UNRC: 2008) which contains a commitment to accelerate human development and poverty alleviation (8 goals),  Indonesia has a strong commitment to achieve the MDGs targets became one of Indonesia’s main priorities. As a continuation of the MDGs program, in 2015, more than 190 world leaders committed to 17 Sustainable Development Goals (SDGs). In Indonesia, 17 SDGs are grouped into 4 part, one of them is poverty alleviation (UNDP Indonesia: 2018). One of the goals for poverty alleviation is explained with the goal number 8, that is decent work and economic growth. And one of the drivers the existence of decent work and economic growth is the growth of entrepreneurship activities.The growth of entrepreneurship can be implemented with the support of funds. One of them come from the distribution of zakat fund acceptance.            By terminology, zakat means a certain amount of property that is required by Allah SWT to be given to the mustahik mentioned in the Qur’an. Or it could also mean a certain amount of certain property given to a particular person (Solihin: 2010). There is a fund transfer from muzaki (zakat payer) to mustahik (zakat recipient).With the transfer of funds, there is an expectation that there will be a better life change for mustahik, so that in time they will be becomes muzaki.This activity is expected to occur continously, forming a circle of increasing goodness. And ultimately will improve society wellbeing.            To support this paper, the author use a qualitative methods with secondary datas and supported by Tawhidi String Relation (TSR) theory which includes the method of circular causation and IIE (interaction, integration and evolution) method. Keywords : zakat, entrepreneurship, poverty alleviation, SDGs, TSR 
FEASIBILITY OF BAY SALAM FINANCE: A SURVEY OF THE OPINIONS OF STAKEHOLDERS Muhammad Tahir Manoori; Atiq-ur-Rehman Atiq-ur-Rehman; Muhammad Jamil; Muhammad Ishfaq
Global Review of Islamic Economics and Business Vol 6, No 1 (2018)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (868.477 KB) | DOI: 10.14421/grieb.2018.061-01

Abstract

The present study aims to explore the potential application of Bai Salam (forward sale agreement) as substitute financial instrument in the agriculture sector of Pakistan. The conclusion is drawn through a survey questionnaire from 300 farmers and bankers in a district of Punjab. For analysis, we use SPSS software and presented the results by using descriptive methods. This study overall concludes the banker’s and farmer’s awareness, willingness, risks, hurdles and the role of institutions in the Salam promotion. The majority of the farmers are not aware of the Salam contract because the Islamic bank’s branch network is limited to urban areas and there is no proper promotion campaign launched by the Islamic banks for awareness about Salaam among the farmers. Bankers are reluctant to finance the tenants, orchards due to more operational risk for the bank. Bankers opinion that small farmers do not have personal securities which is not a solid reason because half of the sampled farmers take a loan from the formal system if they can provide securities to conventional interest-based institution why they can’t provide securities to Islamic financial institutions? There is a vast market for the Islamic Banks if they sincerely pay their attention towards forward sale contracts. The concept applies to all areas of agriculture and livestock farming to overcome financing problems and boost production. 

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