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All Journal Islamic Ecomonics Journal FALAH Jurnal Ekonomi Syariah Jurnal Ilmiah Ekonomi Islam TSAQAFAH Iqtishodia: Jurnal Ekonomi Syariah Proceedings of Annual Conference for Muslim Scholars
rahmad Hakim
Universitas Muhammadiyah Malang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Iqtishodia: Jurnal Ekonomi Syariah

 1 
Islamisasi Ekonomi Madzhab Mainstream: Tinjauan, Model dan Implikasi Rahmad Hakim
Iqtishodia: Jurnal Ekonomi Syariah Vol. 1 No. 1 (2016): #1
Publisher : Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v1i1.58

Abstract

The rapid development of Islamic financial institutions lately is quite encouraging, it would be legitimacy that Islam is able to renpond the challenges of globalization and modernization. On the other hand, these developments would make the Islamic financial institutions as a measure of doctrine and Islamic values realized in the lives of all Muslims. But, about Islamic products and a contract that‘s practiced is being debated by economist Muslims worldwide.Assuming that ijtihad can be done in mu‟amalat according to the rule “al-Aslu fi l mu‟amalāt al ibahah illa ya‟ti dalilun „ala taђrīmiha” make this debate more interenting with many opinions expressed by economist Muslims, especially Muslim mainstream economists.The core of the debate between Muslim economists is the method that being used in building the Islamic economic, either by adopting the practices, systems and the values of conventional economics that are relevant to shariah, or through methodology of ushūl fiqh and fiqh which is purely a method derives from treasury of Islamic knowledge constructed by scientist Islam as Imam as-Syāfi‘ī, Imam al-Ghāzalī, Izzudīn Ibn Salām, and Imam as-Syātibī.The focus of this paper is, first, examine approaching of some Muslim economists mainstream madzhab in the economics Islamisation. Second, examines the implications of the approach used by the Muslim economists in Islamic economic intitutions (shariah banking/Islamic banking).
Etika Petugas Pajak Dalam Islam Rahmad Hakim
Iqtishodia: Jurnal Ekonomi Syariah Vol. 2 No. 1 (2017): #3
Publisher : Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v2i1.74

Abstract

Tax is one source of state income. Therefore the tax return should be managed as well as possible. Nowadays, the condition of tax officer is in less than ideal condition, or even in bad condition, with the rise of corruption practice, tax evasion, selective logging to the taxpayer causing the losses of the State, injustice for the ummah so the loss of belief of ummah to the tax officer itself . This literature research will discuss the ethics of tax officials in Islam. By using content analysis, the author describes the general description of tax in Islam, the terms of the tax officer and the mechanism of tax management in Islam. In this study, the criteria of tax officials in Islam can be categorized into 7 (seven) criteria, among others: (1) not through violence (physical contact) to the taxpayer, (2) have gentle nature (al-'afwu), 3) does not exceed the limits of ability, (4) has a deep knowledge of the object of taxes imposed taxes, (5) taxes with good and right (according to Shari'a), (6) taxes fairly, (7) consider mashlahat All parties (State and taxpayers). Keywords: Tax, Tax Officer, Islamic Sharia
Co-Authors Alficha Roby Vabella Fien Zulkarijah