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Journal : Al-Ulum

TAREKAT Fata, Ahmad Khoirul
Al-Ulum Vol 11, No 2 (2011): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

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Abstract

Tarekat sebagai organized sufism hadir sebagai institusi penyedia layanan praktis dan terstruktur untuk memandu tahapan-tahapan perjalanan mistik yang berpusat pada relasi guru murid; otoritas sang guru yang telah mendaki tahapan-tahapan mistik harus harus diterima secara keseluruhan oleh sang murid. Ini diperlukan agar langkah murid untuk bertemu dengan Tuhan dapat terlaksana dengan sukses. Tarekat telah dikenal di dunia Islam terutama di abad ke 12/13 M (6/7 H) dengan hadirnya tarekat Qadiriyah yang didasarkan pada sang pendiri Abd Qadir al-Jailani (1077-1166 M). Setelah melewati tahapan-tahapan dalam tarekat, seorang anggota akan mendapat ijazah dari guru untuk dapat mengajarkan ajaran tarekat kepada orang lain. Adapun aspek silsilah, kebanyakan tarekat mengaitkan silsilah mereka kepada Rasulullah SAW melalui sahabat Ali bin Abi Thalib, kecuali Naqsyabandi  yang melalui Abu Bakar Siddiq. ---------------------Sufism as an organized institution service provider presents a practical and structured to guide the stages of mystical journey that centers on student-teacher relationships; authority of the teacher who had climbed the stages of mystical must be completely accepted by a student. This is necessary in order to move students to meet with God can be completely successful. Congregations have been known in the Islamic world, especially in the second century AD 12/13 (6/7 H) with the presence of the congregation Qadiriyah under the founder Abd al-Qadir al-Jailani (1077-1166 AD). After passing through the stages in the congregation, a member will receive a diploma of teaching; one can conduct a congregation and teach others. Genealogically, most congregations linking their lineages to the Prophet Muhammad through Ali ibn Abi Talib, except of the Naqshbandi who through Abu Bakr Siddiq.
MENYOAL KONTEKSTUALISASI HUKUM ISLAM TENTANG POLIGAMI Fata, Ahmad Khoirul; Mustofa, Mustofa
Al-Ulum Vol 13, No 2 (2013): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

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Abstract

Tulisan ini mengemukakan gagasan pembaharuan. Salah satu gugatan terjadi atas hukum-hukum Islam yang terkait dengan keluarga, khususnya poligami, karena dinilai tidak sesuai lagi dengan perubahan zaman yang mengharuskan kesetaraan laki-laki dengan wanita. Untuk menjawab itu, beberapa pihak mengajukan gagasan pembaharuan hukum Islam dengan dua epistemologi utama: penafsiran kontekstual atas nas-nas agama dan asas kemaslahatan. Dengan penafsiran kontekstual atas nas tentang poligami lahirlah kesimpulan bahwa poligami sesungguhnya bukan misi utama Islam. Misi utama Islam tentang pernikahan adalah monogami. Adanya teks-teks yang seolah-olah mengizinkan poligami tidak lain hanyalah sebentuk strategi Islam untuk menghilangkan poligami secara gradual. Namun kontekstualisasi hukum poligami masih menyisakan ruang kritik dimana kajian atas konteks itu masih belum obyektif dan cenderung menjustifikasi wacana dominan tentang relasi gender. ---------------------------This paper proposes an idea of revitalization. This idea is based on by looking at the lawsuits occurred within the Islamic laws related to family, especially poligamy. This is proposed because polygamy is believed no longer relevant with the changing times which now requires equality of between man and woman. To address this problem, some ideas put forward to reform and re-interpretate some Islamic laws which lays into two major epistemologies: first, contextual interpretation over the texts which are the basis of the implementation of poligamy which in turn was not the core mission of Islam. Meanwhile, it is believed that the fundamental goal of marriage in Islam monogamous. The justification of poligamy by putting forward the texts do not eliminate but gradually endorse the practices of polygamy itself. Therefore, there is still a room to critique the context of polygamy by contextualizing the polygamy laws in which most previous studies were not objective and tend to justify the dominant discoureses on gender relation.
ZAKAT AND TAX; FROM THE SYNERGY TO OPTIMIZATION Mustofa, Mustofa; Fata, Khoirul
Al-Ulum Vol 15, No 1 (2015): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

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Abstract

Dualism dilemma between zakat and tax in Indonesia can be relatively mitigated by ratification of Act No. No. 38/1999 on Management of Zakat. In the regulation, zakat has been synergized with tax by placing zakat as a deduction from taxable income element (PKP). But so far it has not been given the significant impact on the acceptance of zakat and awareness of Muslims to pay zakat. There are also some problems in practical level that contribute to that fact. This article explores the zakat and tax synergy that have been achieved through Act No. 38 of 1999, the problems found in its execution, and of course an offer for a solution to optimize the role of zakat and tax for the people welfare. By examining same practice in some countries, this paper recommends zakat as a direct tax deduction (tax credit) as a strategic step in the effort to optimize the role of zakat.-----Dilema dualisme zakat dan pajak di Indonesia relatif bisa diredakan melalui pengesahan Undang-undang No No 38/1999 tentang Pengelolaan Zakat. Dalam  peraturan itu zakat telah disinergikan dengan pajak dengan menempatkan zakat sebagai unsur pengurang Penghasilan Kena Pajak (PKP). Namun sejauh ini ketentuan itu belum memberi pengaruh yang signifikan bagi penerimaan zakat maupun kesadaran umat Islam untuk membayar zakat. Selain itu juga terdapat problem di tingkat praktis yang turut berperan bagi kenyataan itu. Tulisan ini mencoba membahas sinergi yang telah tercapai melalui UU No 38 tahun 1999, problem-problem yang ditemukan dalam pelaksanaannya, dan tentu saja tawaran bagi solusi optimalisasi peran zakat dan pajak bagi kesejahteraan rakyat.  Dengan mengkaji praktik di beberapa negara, tulisan ini merekomendasikan zakat sebagai pengurang pajak secara langsung (tax credit)  sebagai langkah strategis dalam upaya optimalisasi peran zakat.
Tarekat Ahmad Khoirul Fata
Al-Ulum Vol. 11 No. 2 (2011): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122.763 KB)

Abstract

Sufism as an organized institution service provider presents a practical and structured to guide the stages of mystical journey that centers on student-teacher relationships; authority of the teacher who had climbed the stages of mystical must be completely accepted by a student. This is necessary in order to move students to meet with God can be completely successful. Congregations have been known in the Islamic world, especially in the second century AD 12/13 (6/7 H) with the presence of the congregation Qadiriyah under the founder Abd al-Qadir al-Jailani (1077-1166 AD). After passing through the stages in the congregation, a member will receive a diploma of teaching; one can conduct a congregation and teach others. Genealogically, most congregations linking their lineages to the Prophet Muhammad through Ali ibn Abi Talib, except of the Naqshbandi who through Abu Bakr Siddiq.
Zakat and Tax; From the Synergy to Optimization Mustofa Mustofa; Khoirul Fata
Al-Ulum Vol. 15 No. 1 (2015): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.486 KB) | DOI: 10.30603/au.v15i1.171

Abstract

Dualism dilemma between zakat and tax in Indonesia can be relatively mitigated by ratification of Act No. No. 38/1999 on Management of Zakat. In the regulation, zakat has been synergized with tax by placing zakat as a deduction from taxable income element (PKP). But so far it has not been given the significant impact on the acceptance of zakat and awareness of Muslims to pay zakat. There are also some problems in practical level that contribute to that fact. This article explores the zakat and tax synergy that have been achieved through Act No. 38 of 1999, the problems found in its execution, and of course an offer for a solution to optimize the role of zakat and tax for the people welfare. By examining same practice in some countries, this paper recommends zakat as a direct tax deduction (tax credit) as a strategic step in the effort to optimize the role of zakat.
Menyoal Kontekstualisasi Hukum Islam tentang Poligami Ahmad Khoirul Fata; Mustofa Mustofa
Al-Ulum Vol. 13 No. 2 (2013): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.317 KB)

Abstract

This paper proposes an idea of revitalization. This idea is based on by looking at the lawsuits occurred within the Islamic laws related to family, especially poligamy. This is proposed because polygamy is believed no longer relevant with the changing times which now requires equality of between man and woman. To address this problem, some ideas put forward to reform and re-interpretate some Islamic laws which lays into two major epistemologies: first, contextual interpretation over the texts which are the basis of the implementation of poligamy which in turn was not the core mission of Islam. Meanwhile, it is believed that the fundamental goal of marriage in Islam monogamous. The justification of poligamy by putting forward the texts do not eliminate but gradually endorse the practices of polygamy itself. Therefore, there is still a room to critique the context of polygamy by contextualizing the polygamy laws in which most previous studies were not objective and tend to justify the dominant discoureses on gender relation.