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Pandangan Ibnu Khaldun dan Adam Smith Tentang Mekanisme Pasar Indra Hidayatullah
IQTISHODUNA: Jurnal Ekonomi Islam Vol 7 No 1 (2018): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Markets, countries, individuals and societies are always a hot topic of discussion in economics The passage of a market will be determined by several factors, first of price, demand and supply, distribution and specialization of workers, which when the above factors go according to the rules in the country, then it can be sure the economy in the country will be stable. The real good state economy is driven by market mechanisms that uphold freedom and justice, hence the market is free and impartial. In the history of economics in the world emerged some Islamic and conventional economists who raised the theme of science about market mechanisms, such as Ibn Khaldun and and Adam Smith. Ibn Khaldun examines the economic problems by examining the causes empirically, comparing them, and then summarizing the laws that explain the phenomenon. Thus he can be called as the originator of the first scientific economy. It was only about four centuries later after the death of Ibn Khaldun, European scientists apply the same method. The person who did it was Adam Smith. Ibn Khaldun lived in 732 to 808 H is one of the Muslim scholars who also helped spawn the concept of Islamic economic thinking. He is more popular as Ibn Khaldun. Ibn Khaldun examines the economic problems of society and state empirically, he explains the actual economic phenomena, as he expressed in his Muqaddimah. Adam Smith is one of the leading liberal economists who adhere to the laissez faire principle or liberation in economics. He is a figure who diligently popularize his free market to the public. In his economic theory, Smith considers that free markets are a necessary condition for economic growth

Peran Pemerintah dalam Stabilitas Ekonomi Pasar Indra Hidayatullah
IQTISHODUNA: Jurnal Ekonomi Islam Vol 8 No 1 (2019): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Ideally a market is a synergy between producers, consumers, distributors and the government. When the four elements above work together, all parties will benefit, there will be no loss for small parties for the benefit of various parties. The strong and the rich will get richer and the opposite the poor will get poorer and cannot compete in the market. the role of government interference in controlling the economy of a market. The function of the government as a bumper. They may collude to destroy the natural mechanism of free markets in their interests at the expense of the interests of others or common interests. They can even crush each other. In the framework of the ideal model the function of the government is indeed minimal. But at the same time the government has a duty to reduce and even eliminate practices that lead to monopolies and privileges due to the detriment of others. The role of government in the market economy depends on developing market conditions. When the market is normal in its economic turnaround, the government functions as a supervisor in the market so that practices that do not deviate from existing market theory concepts do not occur. Another way that is done by the government is to make laws about goods or services that are urgent for the community to be controlled by the state, so that the goods cannot be monopolized by one or group. By being free in the market economy, the government must intervene so that stability the market economy can be controlled and in accordance with all expectations of market participants. Keywords: Government, Market Stability

Sejarah, Prinsip, dan Perbedaan Antara Asuransi Takaful/Asuransi Syari’ah dan Asuransi Konvensional Indra Hidayatullah
IQTISHODUNA: Jurnal Ekonomi Islam Vol 5 No 2 (2016): Oktober
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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The phenomenon of insurance actually arising from a group of people who are determined to establish a social gathering in order to alleviate the financial burden between them, as well as to avoid any financing difficulties they face.Currently the demand for insurance services is increasing perceived both by the households, businesses, and government. Such insurance is required as a means to face the risk of a more complex and varied. The danger that is feared that among others include: loss, damage, theft, fire, accident, illness, or even death.But a lot of variety and types of insurance that exist so that we sometimes confused and incorrect perception of where Islamic/Sharia and which are non-Islamic or even identical to the conventional? not least because of the type of insurance that is allegedly containing gharar/speculation, maisyir/chancy, usury, gambling and exploitation (often there is an imbalance between the value of the premiums and compensation), as well as their freedom of investment in the sectors of immoral and usury. Takaful insurance is insurance that are developed with a system of mutual risk sharing among members in a way each spend tabarru, namely outright funds paid for the purpose of bearing one another among members.

MANAJEMEN PENGELOLAAN BAITUL MALL; DOKTRIN, SEJARAH DAN IMPLEMENTASINYA DALAM UPAYA MENGEMBANGKAN PEREKONOMIAN RAKYAT Indra Hidayatullah
IQTISHODUNA: Jurnal Ekonomi Islam Vol 3 No 1 (2014): April (Terbit secara during sejak April, 2015)
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Baitul malll merupakan bidang sosial, yang bergerak dalam penggalangan dana zakat, infak, sedekah dan dana-dana sosial lain untuk kepentingan sosial secara terpola dan ber-kesinambungan. Sesuatu yang revolusioner yang dilakukan oleh Rosulullah SAW adalah pembentukan lembaga penyimpanan yang disebut Baitul Mall. Apa yang dilaksanakan Rasul itu merupakan proses penerimaan pendapatan (revenue collection) dan pembelanjaan (expenditure) yang transparan. Sedangkan baitul tamwil, merupakan bidang bisnis yang menjadi penyangga operasional BMT. Bidang tamwil ini bergerak dalam penggalangan dana masyarakat dalam bentuk ; simpanan (tabungan dan deposito) serta menyalurkan dalam bentuk pembiayaan usaha mikro dengan sistem ; jual beli, bagi hasil maupun jasa. baitul mall merupakan lembaga ekonomi yang berorientasi social keagamaan yang kegiatan utamanya menampung harta masyarakat dari berbagai sumber termasuk zakat, dan menyalurkannya untuk tujuan mewujudkan kemaslahatan umat dan bangsa dalam arti seluas-luasnya. Praktik pada zaman sekarang berupa baitul mall wattamwil, juga berjuang membantu perekonomian rakyat menengah kebawah. Dengan praktek pinjaman yang sama-sama berorientasi mendapatkan keuntungan dan kerugian bersama. Masyarakat bisa lebih mempraktekkan perekonomianya yang sesuai dengan praktiknya pada zaman nabi dulu yakni berekonomi yang sesuai dengan syariat Islam. Berekonomi yang seimbang antara dunia dan akhirat.

Implementasi Pendayagunaan Zakat Produktif Terhadap Pemberdayaan Mustahiq Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Lumajang Indra Hidayatullah
JES (Jurnal Ekonomi Syariah) Vol 4, No 2 (2019): September
Publisher : Universitas Islam Lamongan

Zakat can be utilized for productive efforts in the context of handling the poor and improving the quality of the people. Along with Allah’s commands to Muslims to pay zakat, zakat is one of the pillars of Islam which is not only of a vertical dimension, but also horizontal aspect. Zakat is an important worship in anticipating social inequality in its implementation. It is still largely traditional and does not pay attention to the welfare of the people, in fact the development of muslims is the majority population of this nation and it has a huge potential to be used as a source of funds from zakat. The result of research shows that utilization of productive zakat in the National Amil Zakat Agency (BAZNAS) of Lumajang Regency is to make people stand alone so that they can improve their standard of living and so as not to always depend on zakat funds. Mustah}iq empowerment in the National Amil Zakat Agency (BAZNAS) Lumajang Regency is by running a productive zakat system for business capital assistance for the mustah}iq and consumptive zakat system. Utilization of productive zakat funds is one of the processes carried out by the Lumajang National Amil Zakat Board (BAZNAS) to make the mustah}iq be independent so that they can improve their standard of living and become muzakki> as has become the vision of the National Amil Zakat Agency (BAZNAS) Regency Lumajang. The form of zakat fund utilization towards mustah}iq empowerment at the National Amil Zakat Board (BAZNAS) of Lumajang Regency is divided into two empowerments, namely consumptive and productive empowerment. Consumptive empowerment is the provision of funds that can be directly consumed by mustah}iq. While productive is the provision of capital in increasing business. Both in the form of funds and gifts in the form of work tools. The most effective thing in empowering the mustah}iq is empowering by using productive zakat funds which have benefited a lot of mustah}iq. Empowerment of zakat funds in relation is to convey part of the assets owned to a group called eight asnaf, namely the poor, poor, ‘a>mil or administrators of zakat, muallaf, riqa>b (slaves), gha>rimi>n, fi> sabi>lilla>h and Ibn Sabi>l. Keywords: Implementation, Utilization, Productive zakat, Mustah}iq

Pemikiran Al-Ghazali Tentang Mekanisme Pasar Dan Penetapan Harga Indra Hidayatullah
JES (Jurnal Ekonomi Syariah) Vol 5, No 1 (2020): Maret
Publisher : Universitas Islam Lamongan

Market, country, individual and society have always been a hot topic of economic discussion. The market is one of the economic driver in a country that has an overall success can be seen from the market mechanism that carried out. The economic real good of the country is driven by market mechanisms that uphold freedom and justice. Hence, the market is free and impartial. The operation of a market will be determined by several factors such as price, demand and supply, distribution and specialization of workers. In case those factors run according to the rules in the country, the economy in the country will be stable certainly. The market is a natural mechanism for exchanging goods and services and it has been going on since the beginning of human changes. Islam places the market in an important position in the economy. The practices during the time of Rasulullah SAW and al-Khulafa> al-Ra>shidu>n showed a large market role. Rasulullah SAW really appreciated the price that was formed by the market as a fair price. In the history of economics world, several Islamic economies have emerged that raise scientific themes about market mechanisms, such as the thought of al-Ghazali. The book Ih}ya> ‘Ulu>m al-Di>n is one of his great works and one of the major works in the Islamic library. Although there are several other works of al-Ghazali in various fields of economics but the essence of his entire essay include his discussion of economics is the book Ih}ya> ‘Ulu>m al-Di>n. It provides features and characteristics of Islam in various sciences (moral, tas}awwuf, economic and other), be one source of economics. Al-Ghazali, an Islamic scholar has socio-economics thought, rooted in a concept called “the socioeconomic welfare function”. The concept based of all his works is the concept of mas}lah}ah or social welfare, which is the concept that covers all human activities and makes close relations between individual and society. Keywords: al-Ghazali thinking, market mechanism, price determination

Analysis of Accounting Application of Zakat, Infaq and Shadaqah and Accountability in the Presentation of Financial Statements Naning Fatmawati; Indra Hidayatullah
Muhasabatuna : Jurnal Akuntansi Syariah Vol 3 No 2 (2021): Desember
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

The performance of zakat, infaq, and shadaqah management institutions can be seen with fund accounting, namely the recording system and appearance of entities in accounting such as assets and liabilities which are grouped based on the benefits in each account. In this case, the accounting treatment of zakat, infaq, and shadaqah includes acknowledgment, recording, and presentation of financial statements of zakat, infaq, and shadaqah management institutions. The purpose of this study was to determine the application of accounting for zakat, infaq and shadaqah as well as accountability in the presentation of financial statements based on PSAK 109 and to determine the application of accountability in the presentation of financial statements at LAZIS Al-Haromain Kediri City Branch based on PSAK 101. This research is a descriptive qualitative research, in which the presentation and processing of data is carried out in a descriptive manner by focusing on the data obtained, but this research is not used to test hypotheses or not use hypotheses. Sources of data in this study came from primary data and secondary data. Data collection procedures by means of interviews, observation and documentation. The results of this study are that at the recognition and measurement stage, LAZIS Al-Haromain is not fully in accordance with PSAK 109, where LAZIS Al-Haromain has not fully determined the receipt of non-cash assets from donors using the fair value required by PSAK 109. So far, LAZIS Al-Haromain has not journalized This non-cash infaq shadaqah receipt has an impact on the balance in the components of the financial statements, including the balance sheet (statement of financial position), reports on the use of infaq funds, and notes to financial statements. And the distribution of cash infaq shadaqah so far has not been journalized because in the early stages of receipt of infaq and cash shadaqah it was not journalized so that up to the distribution stage it also could not be journalized and directly in the form of a distribution report only. And at the stage of amil's financial statements based on PSAK 109, LAZIS Al-Haromain is not fully compliant. The implementation of accountability by LAZIS Al-Haromain in the presentation of financial statements and reporting is almost in accordance with the indicators of honesty and legal accountability, process accountability, program accountability, and policy accountability and is based on PSAK 101.

Metode Pengakuan Keuntungan Murabahah Berbasis Anuitas pada Perbankan Syariah: Perspektif Maqashid Syariah Ibnu Ashur Rofiatul Khasanah; Indra Hidayatullah
Muhasabatuna : Jurnal Akuntansi Syariah Vol 1 No 2 (2019): Desember
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Perbankan Syariah memiliki fungsi sebagai perantara jasa keuangan (financial intermediary), mempunyai tugas pokok menghimpun dana dari masyarakat dan menyalurkannya kembali pada masyarakat. Penelitian ini bertujuan untuk menganalisis metode anuitas dalam akad murabahah yang ada di salah satu bank syariah di Indonesia. Metode penelitian yang digunakan adalah metode kualitatif dengan paradigm tauhid dan pendekatan konseptual maslahah ibnu asyur sebagai alat analisis data. Hasil penelitian ini menghasilkan tiga kesimpulan yang utama, dalam penerapan metode anuitas sebagai metode yang digunakan dalam pengenalan manfaat murabahah, yaitu: pertama, melalui Qat’iyah Maslahat hasil penerapan metode anuitas tidak sesuai dengan muqhasid syariah. Kedua, melalui Maslahat dzanniyah dimana dengan menggunakan akal sehat kami melihat bahwa menggunakan cara cara tersebut tidak memberikan keadilan bagi semua pihak, terutama pelanggan tetap. Ketiga, melalui Maslahat wahmiyah penggunaan metode anuitas yang sebelum dianggap memberikan manfaat, setelah diteliti lebih lanjut metode tersebut memberikan dampak kerusakan.

Analysis of Accounting Application of Zakat, Infaq and Shadaqah and Accountability in the Presentation of Financial Statements Naning Fatmawati; Indra Hidayatullah
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 3 No. 2 (2021): Desember
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v3i2.1335

The performance of zakat, infaq, and shadaqah management institutions can be seen with fund accounting, namely the recording system and appearance of entities in accounting such as assets and liabilities which are grouped based on the benefits in each account. In this case, the accounting treatment of zakat, infaq, and shadaqah includes acknowledgment, recording, and presentation of financial statements of zakat, infaq, and shadaqah management institutions. The purpose of this study was to determine the application of accounting for zakat, infaq and shadaqah as well as accountability in the presentation of financial statements based on PSAK 109 and to determine the application of accountability in the presentation of financial statements at LAZIS Al-Haromain Kediri City Branch based on PSAK 101. This research is a descriptive qualitative research, in which the presentation and processing of data is carried out in a descriptive manner by focusing on the data obtained, but this research is not used to test hypotheses or not use hypotheses. Sources of data in this study came from primary data and secondary data. Data collection procedures by means of interviews, observation and documentation. The results of this study are that at the recognition and measurement stage, LAZIS Al-Haromain is not fully in accordance with PSAK 109, where LAZIS Al-Haromain has not fully determined the receipt of non-cash assets from donors using the fair value required by PSAK 109. So far, LAZIS Al-Haromain has not journalized This non-cash infaq shadaqah receipt has an impact on the balance in the components of the financial statements, including the balance sheet (statement of financial position), reports on the use of infaq funds, and notes to financial statements. And the distribution of cash infaq shadaqah so far has not been journalized because in the early stages of receipt of infaq and cash shadaqah it was not journalized so that up to the distribution stage it also could not be journalized and directly in the form of a distribution report only. And at the stage of amil's financial statements based on PSAK 109, LAZIS Al-Haromain is not fully compliant. The implementation of accountability by LAZIS Al-Haromain in the presentation of financial statements and reporting is almost in accordance with the indicators of honesty and legal accountability, process accountability, program accountability, and policy accountability and is based on PSAK 101.

Manajemen Pengelolaan Baitul Mal: Doktrin, Sejarah dan Implementasinya dalam Upaya Mengembangkan Perekonomian Rakyat Indra Hidayatullah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 3 No. 1 (2014): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.334 KB)

Baitul malll merupakan bidang sosial, yang bergerak dalam penggalangan dana zakat, infak, sedekah dan dana-dana sosial lain untuk kepentingan sosial secara terpola dan ber-kesinambungan. Sesuatu yang revolusioner yang dilakukan oleh Rosulullah SAW adalah pembentukan lembaga penyimpanan yang disebut Baitul Mall. Apa yang dilaksanakan Rasul itu merupakan proses penerimaan pendapatan (revenue collection) dan pembelanjaan (expenditure) yang transparan. Sedangkan baitul tamwil, merupakan bidang bisnis yang menjadi penyangga operasional BMT. Bidang tamwil ini bergerak dalam penggalangan dana masyarakat dalam bentuk ; simpanan (tabungan dan deposito) serta menyalurkan dalam bentuk pembiayaan usaha mikro dengan sistem ; jual beli, bagi hasil maupun jasa. baitul mall merupakan lembaga ekonomi yang berorientasi social keagamaan yang kegiatan utamanya menampung harta masyarakat dari berbagai sumber termasuk zakat, dan menyalurkannya untuk tujuan mewujudkan kemaslahatan umat dan bangsa dalam arti seluas-luasnya. Praktik pada zaman sekarang berupa baitul mall wattamwil, juga berjuang membantu perekonomian rakyat menengah kebawah. Dengan praktek pinjaman yang sama-sama berorientasi mendapatkan keuntungan dan kerugian bersama. Masyarakat bisa lebih mempraktekkan perekonomianya yang sesuai dengan praktiknya pada zaman nabi dulu yakni berekonomi yang sesuai dengan syariat Islam. Berekonomi yang seimbang antara dunia dan akhirat.

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