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All Journal MEKTEK Jurnal MEKANIKAL Jurnal Natur Indonesia Jurnal Entropi Jurnal KOMUNIKA Jurnal Nosel Jurnal Kedokteran Brawijaya Journal of the Medical Sciences (Berkala Ilmu Kedokteran) El-HARAKAH : Jurnal Budaya Islam MANDALA of Health Pharmaciana: Jurnal Kefarmasian Sainteknol : Jurnal Sains dan Teknologi Al-Ulum Al-Mizan (e-Journal) Jurnal Farmasi Klinik Indonesia Indonesian Journal of Biotechnology Mimbar Sekolah Dasar Majalah Obat Tradisional Phenomenon : Jurnal Pendidikan MIPA Musawa : Jurnal Studi Gender dan Islam LIBRARIA INDONESIAN JOURNAL OF PHARMACY Jurnal Sport Science Jurnal Pendidikan Informatika dan Sains Jurnal Bindo Sastra Sosial Horizon: Jurnal Pendidikan Sosial Jurnal Informatika Jusikom : Jurnal Sistem Komputer Musirawas Tibanndaru : Jurnal Ilmu Perpustakaan dan Informasi JFIOnline Jurnal Biomedika dan Kesehatan The Journal of Society and Media Piwulang : Jurnal Pendidikan Bahasa Jawa Discovery : Jurnal Ilmu Pengetahuan Ar-Risalah: Media Keislaman, Pendidikan dan Hukum Islam El-Qist : Journal of Islamic Economics and Business (JIEB) Istidlal: Jurnal Ekonomi dan Hukum Islam STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE JPUA: Jurnal Perpustakaan Universitas Airlangga: Media Informasi dan Komunikasi Kepustakawanan Al-Idaroh: Media Pemikiran Manajemen Dakwah Al-Buhuts (e-journal) Edusifa: Jurnal Pendidikan Islam Media Farmasi Indonesia Makara Journal of Science Al-Hukmi : Jurnal Hukum Ekonomi Syariah dan Keluarga Islam
Mustofa Mustofa
Departement of Pharmacology, Faculty of Medicine, University Gadjah Mada, Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Journal : Al-Ulum

 1 
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.
Co-Authors Abdul Manaf Ali, Abdul Manaf Ade Setiawan Agus Sugiarto Agussalim Ahmad Hamim Sadewa Ahmad Khoirul Fata Akhwani Alatas, Haidar Alexis Valentin, Alexis Alfi Yasmina Alfiyah, Viny Ali Djamhuri Ali Ghufron Mukti Alimuddin . Andayani, Tri M. Andi Hairil Alimuddin Andi Namirah Muh. Syuaib AS, Andi Andrian Saputra Ange Desire Yapi, Ange Desire Arief Budiyanto Astuti, Rachmawati Darma Awal Syahrani Awal Syahrani Sirajuddin Basri Basri Bawazier, Lucky Aziza Chairil Anwar Danny Syamsu W Danto, Danto Desi Suci Handayani Dessy Susanti, Inggit Dewi Sulistiyarini Dhina Fitriastuti Djaswadi Dasuki Djoko Wahyono Dwi Siswanta Edy Turjono Endah Puji Septisetyani, Endah Puji Endang Darmawan Erna Kristin Eva Rahmawati, Eva Evi Mulyani Faiz, Afiyatul Mahfudloh Faqih, Muhammad Izzatul Fredie Irijanto Gunawan Gunawan Hafizah, Noor Hanifah Yusuf Heriyanto Heriyanto Hidetaka Kawakita Idris, M. Manshur Ika Puspita Sari Indah Purwantini Indwiani Astuti Iqmal Tahir JAKA WIDADA Jastria Pusmarani Jenny Hidayat Jumina Jumina Keisuke Ohto Kennedy, Kennedy Khoirul Fata, Khoirul Kristian Selleng Leo Soemardji Listini Listini, Listini Lorettha Wijaya Mahardika Agus Wijayanti Marhadi Saputro Masrid Pikoli Mintarsih, Betty Mintarsih, Betty Misba Huddin Mohamad, Roni Muhammad Idham Darussalam Mardjan Mulyani Surendra Muthi Ikawati Muvita Rina Wati Nazudin, Nazudin Nita Suleman Novita Carolia Parwanti, Sri Pekerti UA, Pekerti Purwandari, Elce Putra, Eriek Aristya Pradana Putri, Depi Rahmani, Mawardi Rahmani, Mawardi Ratna Asmah Susidarti Ratna Asmah Susidarti Ratna Dewi Kusumaningtyas Refson, Refson Reni Nurjasmi, Reni Retno Wahyuningrum Rias Gesang Kinanti Roni Mohammad Ruslin Hadanu Rustan Hatib S Mursiti Sabirin Matsjeh Sarwo Edy Setyawan A, Setyawan Shinta Ayu Lestari Sidiq, Sidiq Siti Romlah Sja'bani, Mochammad Soedjono Aswin Sri Handayani Sri Haryanti Sri Juari Santosa Sukari, Mohd. Aspollah Sukari, Mohd. Aspollah Sumarta Sunarti Sunarti Sunaryati Supriatini Supriatini, Supriatini Surjadi, Lily Marliany Susiana Candrawati Susy Yunita Prabawati Triana Kusumaningsih Wahyono Wahyono Widya Asmara Wiwiek Fatchurohmah, Wiwiek Wiwik Cahyaningrum, Wiwik Yanti Dwi Astuti, Yanti Dwi Yayi Suryo Prabandari Yayuk Dwi Rahayu, Yayuk Dwi Zulaela Zulaela, Zulaela