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All Journal al-Uqud : Journal of Islamic Economics Indonesian Journal of Islamic Literature and Muslim Society Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Misykat al-Anwar Jurnal Kajian Islam dan Masyarakat MUAMALATUNA Rausyan Fikr : Jurnal Pemikiran dan Pencerahan Journal of Islamic Economics Lariba EKOBIS SYARIAH Prosiding Simposium Nasional Multidisiplin (SinaMu)
Atep Hendang Waluya
Universitas Muhammadiyah Tangerang
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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AKUNTANSI: AKUNTABILITAS DAN TRANSPARANSI DALAM QS. AL BAQARAH (2): 282-284 Atep Hendang Waluya; Aforisma Mulauddin
MUAMALATUNA Vol 12 No 2 (2020): Juli-Desember 2020
Publisher : Fakultas Syariah UIN Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37035/mua.v12i2.3708

Abstract

Tulisan ini bertujuan untuk mengetahui bagaimana akuntansi, akuntabilitas dan transparasi dalam Islam berdasarkan QS. Al Baqarah (2): 282-284. Metode yang digunakan dalam penulisan ini adalah studi kepustakaan. Akuntansi, akuntabilitas dan transparansi dalam Islam adalah suatu yang saling berkaitan dan memiliki hubungan sehingga satu sama lain tidak bisa dipisahkan. Hal ini mengacu kepada makna al hisabah yang merupakan kata dasar bagi akuntasi dalam Islam. Selain itu akuntansi, akuntabilitas dan transaksi telah diterapkan sejak awal kedatangan Islam. Berdasarkan QS. Al Baqarah (2): 282 - 284 dapat diketahui bahwa Islam adalah agama yang tidak mengenal dikotomi antara dunia dan akhirat, antara ekonomi dan agama. Islam memiliki perhatian terhadap problematika harta dan ekonomi umat manusia. Hal tersebut dibuktikan dengan disyariatkannya akuntansi, akuntabilitas dan transparansi oleh Islam.Kata kunci : Al Baqarah 282-284; Akuntansi; Akuntabilitas; Transparansi.
ANALISIS MAKNA FI SABILILLAH DALAM Q.S. AL-TAUBAH [9]: 60 DAN IMPLEMENTASINYA DALAM PEREKONOMIAN Atep Hendang Waluya
Rausyan Fikr : Jurnal Pemikiran dan Pencerahan Vol 13, No 1 (2017): Rausyan Fikr
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/rf.v13i1.187

Abstract

Zakat  selain  merupakan  ibadah  yang  bersifat  maliyyah,  juga  memiliki  fungsi  sosial ekonomi. Hal tersebut sebagaimana disebutkan dalam QS. al-Taubah ayat ke 60. Menurut ayat tersebut  bahwa  salah  satu  karekteriktik  zakat  adalah  bahwa  penditribusian  zakat  dibatasi kepada delapan ashnaf dan sekaligus menunjukkan bahwa tidak semua masalah diperbolehkan untuk dibiayai dengan menggunakan dana zakat. Salah satu pembiayaan  yang diperbolehkan untuk dibiayai  zakat adalah  fi sabilillah.Terjadi  perbedaan  pendapat dikalangan  ulama baik dulu maupun sekarang tentang makna fi sabilillah dalam ayat tersebut. Ada yang memahaminya secara  sempit,  ada juga  yang  memahaminya  secara  luas dan ada juga  yang  moderat.  Bagi mereka  yang  memahaminya  secara  sempit,  maka  dana  zakat  hanya  boleh  digunakan  untuk prajurit yang berperang di jalan Allah yang tidak mendapat upah dari negara. Adapun yang memahaminya secara luas, maka dana zakat selain untuk membiayai prajurit yang berperang di jalan Allah, juga bisa digunakan untuk kemaslahatan umat Islam, seperti rumah sakit Islam, Sekolah Islam dan Perpustakaan Islam. Adapun yang memahaminya secara moderat maka zakat selain untuk prajurit  yang  berperang  di jalan  Allah  juga bisa digunakan  untuk pembiayaan dakwah dan yang berkaitan dengannya.
FIKIH ZAKAT SIMPANAN DI BANK DAN HUKUM-HUKUMNYA Atep Hendang Waluya
al-Uqud : Journal of Islamic Economics Vol. 1 No. 2 (2017): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.341 KB) | DOI: 10.26740/al-uqud.v1n2.p156-182

Abstract

The potential of zakah of savings on Banks in Indonesia in 2011 reached 17 T. According to the jumhur (konsensus) of contemporary fuqaha (jurist), saving in banks, essentially, are accounts receivable (qardh). There is a difference of opinion among the fuqaha about the zakah on accounts receivable. However, a strong opinion is that saving in banks is accounts receivable to mali badzil (people who can afford to pay debts and not delay payments) therefore deposits in banks both conventional and sharia are obliged to be paid the zakah when they reach nishab and haul. The nishab is the same as gold or silver. The size is 2,5%. If follow the gold nishab, then saving about Rp. 45.132.620,00 then must pay zakah about Rp. 1.128.315,00. If follow silver nishab, then the savings in the bank about Rp. 6.515.250,00 are required to pay zakah about Rp. 162.881,25. It is possible to combine banknotes, gold, silver and merchandise (˜urudh tijarah) in determining nishab deposits in banks. If there any profits on saving that invested (deposits) then the saving and profits must be paid the zakah, if the investment is on the halal and not contrary to syara. There is no zakah on the profits from saving invested (deposits) on the forbidden enterprises or from the interest of savings in a conventional bank
Persepsi masyarakat tentang hukum syariah menabung di Bank dan tingkat literasi keuangan syariah Atep Hendang Waluya
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 2 No. 2 (2018): Desember
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.787 KB) | DOI: 10.22236/alurban_vol2/is1pp92-106

Abstract

This study has three objectives. First, to find out the people of Tangerang City perception aboutsharia law regarding saving in Islamic and conventional banks. Second, to find out their Islamicfinancial literacy level. And third, to determine the relationship between their perceptions and theirIslamic financial literacy level. This study uses quantitative methods with primary data collectedby integrating questionnaires in 13 sub-districts in the city of Tangerang. The method used todetermine the number of samples is the Slovin formula, while data analysis uses the Kendall’sTau correlation. This study produced several findings. First, the perception of the Tangerang citypeople about the law of saving in Islamic banks is dominated by the answer recommended, whilethe saving law in conventional banks according to the majority of the people of Tangerang City ispermissible. Second, the level of sharia financial literacy in Tangerang City is low, with the lowestindicators are their skills in using Islamic financial services. Third, there is a strong relationshipbetween the people of Tangerang City perception about sharia law saving in banks with the levelof Islamic financial literacy.
The essence of al-wadi’ah al-mashrifiyyah Atep Hendang Waluya
Journal of Islamic Economics Lariba Vol. 3 No. 2 (2017)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The general objectives of Allah the Merciful and the Compassionate to make law is to accomplish human welfare by ensuring the values of dharuriyah (the essential), as well as hajiyyah (the complementary) and tahsiniyyah (the desirable). Besides protecting assets and properties, one of the advantages in the implementation of wadiah is fulfilling humans’ needs as well as eliminating their distress. Wadiah is considered a trust, in which it will change into a priority once it has been deposited. In the midst of its development, wadiah is not only practiced between individuals, but also institutions, including banking institutions. Unlike the meaning of wadiah in terms of fiqh (Islamic jurisprudence), wadiah in banking is considered as debts based on the interpretation of a number of contemporary Islamic jurists. This is due to the utilization of the fund by banking institutions. Furthermore, the institutions are also responsible for the loss of financial deposit, whether it is due to intentional aspects or not, as well as whether the financial deposit is intentionally lost or not. Moreover, the sole purpose and significance become the emphasis rather than its meaning (lafadz) in the process of its covenant.
Understanding the Impact of Natural Disaster in Micro, Small, and Medium Enterprises in Halal Food Sector Syaakir Sofyan; Sirajul Arifin; A. Syathir Sofyan; N. Syamsu; Abdurrahman Mansyur; Ahmad Fauz; Atep Hendang Waluya
Indonesian Journal of Islamic Literature and Muslim Society Vol. 6 No. 2 (2021): December 2021
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/islimus.v6i2.6219

Abstract

Studies on the impact of disasters on Micro, Small and Medium Enterprises (MSMEs) in the halal food sector are often ignored by researchers and academics, even though these studies are needed to mitigate the risks from natural disasters. This study explores the impact of disasters on MSMEs, especially those engaged in the halal food sector. The research methodology used was phenomenology, with the data source being MSME actors in the halal food sector who were affected by the disaster in Palu City. The results of this study provide a conceptual framework for disaster impacts, which include direct and indirect impacts on physical assets, human resources, raw materials, production, sales, and capital. The relationship between the impact of the disaster and economic actors in the halal food sector breaks the supply chain in impacted and non-impacted areas. Therefore, the aim of this research is to provide information for business actors in Palu city to redesign a safer and more controlled business concept in the event of a natural disaster in the future.
PERAN ZAKAT, INFAQ DAN SEDEKAH DALAM PEMBERDAYAAN MASYARAKAT MISKIN DI KABUPATEN TANGERANG (Studi Kasus Program Hibah Rumah Siap Huni Kopsyah BMI) Dhany Hermawan; Atep Hendang Waluya
Prosiding Simposium Nasional Multidisiplin (SinaMu) Vol 1 (2019): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/sinamu.v1i0.2221

Abstract

The purpose of this study was found out how the role of ZIS (Zakat, Infaq and Sadaqah) in the empowerment of poor people through the habitable home grant (hibah) program in Tangerang regency. The kind of this research was a field research that used a research survey method, and the instrument used was an  unstructured interview. The primary of the data sources were obtained by the interviews to the Zakat, Infaq and Sadaqah team of Kopsyah BMI. The secondary data were obtained from library studies. The technique of analysis data were carried out by steps as follows : the collection of the data, reduction of the data, presentation of the data, and the last steps of the technique was conclusion.  ZIS were managed by the Kopsyah BMI which was the Baznas zakat collection unit in Tangerang regency had the roles in empowering the poor. Within 2 years, from 2017 and 2018 the Kopsyah BMI had build 21 houses in Tangerang regency that meets the criteria of habitable home. In addition, since 2015 to 2018 the Kopsyah BMI   had carry out of empowering the poor by building 72 houses that qualified of the habitable homes’ rules of their mutual benevolent funds.
Strategi Pengembangan Sumber Daya Insani Di Indonesia Abdul Hadi; Luluk Laifah; Atep Hendang Waluya
EKOBIS SYARIAH Vol 7, No 1 (2023)
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ekobis.v7i1.17779

Abstract

Manajemen Sumber Daya Insani (MSDI) merupakan bidang dari manajemen secara umum. Sumber daya insani mempunyai peranan yang semakin penting dalam pencapaian tujuan suatu organisasi perusahaan profit, non profit maupun organisasi pemerintahan. Tujuan dari penelitian ini adalah untuk mengetahui potensi sumber daya insani di Indonesia dan strategi pengembangannya. Metode yang dilakukan secara kualitatif dengan pendekatan literatur yang mendalam. Hasil penelitian menunjukkan bahwa peran utama dan strategis manajemen sumber daya insani dalam suatu lembaga atau organisasi adalah sebagai pelaksana fungsi-fungsi organisasi atau lembaga tersebut yaitu perencanaan, pengorganisasian, penstafan, kepemimpinan, pengendalian dan pengawasan, serta sebagai pelaksana operasional lembaga seperti pemasaran, produksi, perdagangan, industri, keuangan dan administrasi. Strategi peningkatan kualitas sumber daya insan harus fokus pada tiga dimensi, yaitu dimensi kesehatan, pendidikan baik agama maupun umum,dan dimensi ekonomi.
Pandangan Fukaha Kontemporer Tentang Hukum Bermuamalah dengan Bank Syariah Atep Hendang Waluya
MISYKAT AL-ANWAR JURNAL KAJIAN ISLAM DAN MASYARAKAT Vol 6, No 2 (2023)
Publisher : Faculty of Islamic Studies, University of Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/ma.6.2.191-208

Abstract

The current performance of Islamic banking is quite encouraging, but for the market share of Islamic banking, which is currently still relatively small, even though the majority of Indonesia's population is Muslim. Knowledge or literacy has a significant influence on people's interest in muamalah with Islamic banks. This paper tries to describe contemporary jurists' views regarding the law dealing with Islamic banks. Contemporary jurists allow muamalah with Islamic banks because deposits in Islamic banks are built on the principle of mudaraba and there is no usury on it, this is as expressed by Wahbah al-Zuhaylī, usāmuddīn 'Afānah, al-Dubyān, Al-Qarḍāwī, Islam Web, Ibn Bāz, Dāirat al-Iftā and DSN MUI. According to DSN MUI wadiah or deposits in Islamic banks are yad dhamānah not yad amanāh and according to Adiwarman Karim Islamic banks are allowed to give bonuses to customers if they are not required in advance, i.e. the gift is a voluntary gift given by the bank as its policy. According to contemporary fukaha, the law of saving in Islamic banks can be recommended in order to implement and enforce Islamic values
Co-Authors Abdul Hadi Abdurrahman Mansyur Aforisma Mulauddin Ahmad Fauz Dhany Hermawan Luluk Laifah Nur Syamsu Sirajul Arifin Sofyan, Syathir Syaakir Sofyan