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All Journal Ziswaf : Jurnal Zakat dan Wakaf AKTSAR: Jurnal Akuntansi Syariah Tawazun: Journal of Sharia Economic Law
Murtadho Ridwan
Institut Agama Islam Negeri Kudus
Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Contribution Of ZIS Funds In Strenggthening Rural Infrastructure Murtadho Ridwan; Irsad Andriyanto
ZISWAF Vol 5, No 2 (2018): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.882 KB) | DOI: 10.21043/ziswaf.v5i2.4608

Abstract

The utilization of zakat funds has developed from its origin as stated in the al Quran and law no. 23 of 2011 that categorized the recipients into 8 groups (asnaf). This study aimed to analyze the reason of zakat funds utilization for infrastructure development and how much their contribution to rural infrastructure. By taking place in one of the villages in Demak district, the researcher get data through an interview with key informants, observation, and tracking of documents on the use of zakat funds of the existing zakat collection institutions. This was a qualitative study that used miles and hubberman model to analyze the data by four steps analysis. The results indicated that the reason for using zakat funds for infrastructure development is the opinion that categorized the committee of infrastructure development into gharim because of its debt. Moreover, zakat funds contribute to the construction of mosques, educational facilities, as well as a graveyard. Finally, the results has proven the effectiveness of zakat particularly in fostering prosperity and poverty alleviation.
Pengaruh Rasio Keuangan dan Pertumbuhan Perusahaan Terhadap Peringkat Obligasi Syariah Pradini Rifki Fitriani; Irsad Andriyanto; Murtadho Ridwan
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.7629

Abstract

The purpose of this research is to test the influence of profitability, solvability, liquidity, and growth to the Sharia bond’s rating which are listed in the Indonesia Stock Exchange and rated by PT Pefindo. The population of this research is non-financial companies that are listed in Indonesia Stock Exchange. The sampling of this research selected by purposive sampling. The method is a quantitative method. The data analysis technique is ordinal logistic regression using SPSS 23. The result shows that the profitability ratio has a significant positive influence on the rate of Sharia bond’s rating and liquidity ratio has a significant negative influence. While solvability and growth ratio don’t have any influence on the Sharia bond rating.
Fleksibelitas Hukum Ekonomi Syariah Murtadho Ridwan
TAWAZUN : Journal of Sharia Economic Law Vol 1, No 2 (2018): TAWAZUN : Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v1i2.5079

Abstract

This study aims to examine the flexibility of Islamic law in general and the flexibility of Islamic law in particular. This study is a literature review. Data is collected from various works that have been produced by the scholars and analyzed descriptively. The results of the study show that in general, Islamic law is divided into two types; First, Islamic law is static (fixed) and will not change, this type of law is based on Nash qath'i. Second, Islamic law that is flexible (dynamic) that can change according to the demands of the times, this type of law is based on the results of ijtihad. Many flexible laws are found in the law of muamalat (Islamic economics) and this has happened since the beginning of Islam. There are many examples of the flexibility of Islamic economic law, including: Umar stopped distributing the land from the war, even though the Messenger of Allah had distributed the land; Umar stopped the portion of the zakat property for the convert group even though they belonged to eight groups who were entitled to receive zakat shares; Umar made a policy to excise non-Muslim traders as big as Usyur (10%) and Dzimmah Expert traders by 5% when they entered the Islamic region; and Umar founded the Diwan (Baitul Mal) even though it never existed at the time of the Prophet.
Co-Authors Irsad Andriyanto Pradini Rifki Fitriani