Article Per Year (5 Year)
p-Index From 2019 - 2024
1.203
P-Index
This Author published in this journals
All Journal Kodifikasia: Jurnal Penelitian Islam At-Tawassuth: Jurnal Ekonomi Islam Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Mubeza Islamic Circle
Ainiah, Ainiah
Institut Agama Islam Negeri Takengon
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : At-Tawassuth: Jurnal Ekonomi Islam

 1 
MODEL PERHITUNGAN ZAKAT PERTANIAN (Studi Di Kecamatan Kuta Makmur Aceh Utara) Ainiah Abdullah
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. II | No. 1 | 2017
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.195 KB) | DOI: 10.30821/ajei.v2i1.775

Abstract

This research aims to analize deeply about agriculture zakah accounting of rice plant in Kuta Makmur, North Aceh, and the factors that influenced people to choose that accounting model. This research is a field research in descriptive qualitative-inductive research. Primary data obtained through interviews while secondary data obtained through the literature study. The research results showed that the accounting model of agriculture zakah in Kuta Makmur, North Aceh is highly influenced with Shafiiyah and highly maintained and hard to shift with the other opinion and contemporary fatwa although the conditions and the situations demand it. Such as, the nishâb accounting model does not take into consideration of operational costs at all, the first harvest will add to the next harvest within a year in order to reach nishâb. That selected accounting model influenced by several factors such as theological factor, psychological factor, educational factor and socio-cultural factor.
Co-Authors Awwalul Fitriana Ika Hartika