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Journal : J-EBIS (Jurnal Ekonomi dan Bisnis Islam)

MAQASHID SYARIAH DALAM PENERAPAN PAJAK KHARAJ PADA MASA UMAR BIN KHATTAB RA Riza, Muhammad
JURNAL EKONOMI DAN BISNIS ISLAM Vol 2 No 2 (2017): Volume 2 Nomor 2 Juni-Desember 2017
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.143 KB) | DOI: 10.32505/v4i1.1235

Abstract

The policy on the spoils of war made as assets of the State and the original owners will be subject to land tax (kharaj) is a form of stabilizing the State?s economy. The application of kharaj to all non-Muslims becomes a debate. Does it include the purpose of sharia (maqasid shariah) or not?. The purpose of this study is to explain the use of the concept of maqasid shariah and its applica- tion in the matter of land tax (kharaj) at the time of Caliph Umar bin Khattab RA. The research method that the writer uses is descriptive qualitative method by studying classical books as main source plus secondary source from various books, journals and other scientific articles. The results of this study show that the caliph Umar using maqasid shariah in establishing the implementation of kharaj policy for the benefit of the ummah. And the application of the shariah maqasid method is very relevant to the application of kharaj, considering the long-term benefits and can be felt equally for all levels of society and future generations.
ANALISIS PERSEPSI, PREFERENSI DAN SIKAP TEUNGKU DAYAH SERTA PENGARUHNYA TERHADAP PERILAKU MENABUNG DI BANK SYARIAH Riza, Muhammad
JURNAL EKONOMI DAN BISNIS ISLAM Vol 4 No 1 (2019): Volume 4 Nomor 1 Januari-Juni 2019
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.782 KB) | DOI: 10.32505/v4i1.1247

Abstract

This study aims to test and analyze the in? uence of perceptions, preferences, and attitude of teungku dayah on saving behavior in Islamic banks. The independent variables used in this study are perceptions, preferences, and attitudes. The dependent variable used in this study is saving behavior in Islamic banks. This study uses quantitative research methods with a survey approach. The population in this study is tengku dayah in the city of langsa totaling 45 tengku dayah, the sample in this study uses probability sampling technique with the type of sampling simple random sampling while the sample size is obtained from the calculation using the Slovin formula with a 5% error rate of 40 tengku dayah. The data sources in this study are primary data in the form of questionnaires. The data source in this study is primary data. Data analysis techniques used were parametric statistics, with multiple linear regression analysis. Measurement of questionnaires answered by respondents used a Likert scale using Statistical Package for the Social Sciences (SPSS) 22. The results of this study indicate that the perception of teungku dayah on saving behavior in Islamic banks has a positive and signi? cant e? ect. While the preference and attitude variables do not a? ect the savings behavior in Islamic banks. While the value of adjusted R2 is 0.62 which shows the in? uence of the independent variable on the dependent variable that can be explained by the equation model is 62% and the remaining 38% is in? uenced by other factors.