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All Journal FENOMENA Mazahib ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES Al-Tijary : Jurnal Ekonomi dan Bisnis Islam FENOMENA: Jurnal Penelitian Borneo Islamic Finance and Economics Journal (BIFEJ)
Muhammad Iswadi
Universitas Islam Negeri Sultan Aji Muhammad Idris
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Beban Ganda Zakat Profesi dan Pajak Penghasilan Pekerja Muslim di Samarinda Nuryadin, Muhammad Birusman; Iswadi, Muhammad
FENOMENA FENOMENA Vol 8 No. 2, 2016
Publisher : LP2M IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/fj.v8i2.645

Abstract

Zakat is Islam religion obligation charged to every muslim who are capable in economic condition. A Muslim who has been adult and has a work and gets income more than life need cost and zakat limit must perform Islam religion obligation, that is a profession zakat. A Tax is collected by a state according to law against domestic and foreign citizen who live in that state. A nature of tax is a force, therefore if tax is not obeyed and it is not paid, a people who is an object of tax will be punished by the state, that punishment can be in the form of fine, property seizure or jail. The tax charged to every adult who has a work or income is called personal income tax article 21. It can be concluded that every muslim who has been adult and has a work or income more than life need cost and the zakat limit are charged with two burdens, those are personal income tax article 21 and profession zakat. There is a different idea about zakat and tax. Some one says if a person has paid personal income tax sincerely, so his profession zakat has been performed. The other one says that both tax and zakat must be paid together. The law of zakat was made for a solution of the different idea where paying zakat can lessen a calculation of the personal income tax. It is known from a result of research that performing of zakat law could not be done well, this is caused by some constraints. Finally the muslims work in Samarinda city are charged double burdens on their income, those are profession zakat and personal income tax.
Pemikiran Quraish Shihab Tentang Ayat-Ayat Ekonomi Iswadi, Muhammad
FENOMENA FENOMENA Vol 5 No 2, 2013
Publisher : LP2M IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/fj.v5i2.237

Abstract

This study was conducted to examine further the commentary of economy passages Quraish Shihab’s work and the thoughts position of Quraish Shihab among other Islamic economic thoughts. This study outlines two theories, namely, (1) theory of economic study; and (2) paradigms and methods of interpretation. Based on the paradigms and methods of interpretation in a social science, economic passage commentary conducted by Quraish Shihab using maudhu’I method is categorized in the social definition paradigm that means contextual and functional commentary. Generally, Islamic economic thoughts of Quraish Shihab belongs to the Islamic economic study in the normative scope which means to the efforts to explain basic philosophy or normative of an economic study which is based on the Islamic guidance referring to the standard guidelines of Qur’an and Hadith. However, in a certain aspect, Quraish Shihab’s thoughts is different from that of mainstream Islamic economic thoughts particularly related to the interpretation of usury which is related to the interest. Quraish Shihab is inclined to think that interest is not the same as usury. However, Quraish Shihab has almost the same thoughts as the mainstream Islamic economic thoughts in terms of Islam and development issues, poverty, alms and alms amyl.
Pemikiran Quraish Shihab Tentang Ayat-Ayat Ekonomi Iswadi, Muhammad
FENOMENA FENOMENA Vol 5 No 2, 2013
Publisher : LP2M IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.54 KB) | DOI: 10.21093/fj.v5i2.237

Abstract

This study was conducted to examine further the commentary of economy passages Quraish Shihab’s work and the thoughts position of Quraish Shihab among other Islamic economic thoughts. This study outlines two theories, namely, (1) theory of economic study; and (2) paradigms and methods of interpretation. Based on the paradigms and methods of interpretation in a social science, economic passage commentary conducted by Quraish Shihab using maudhu’I method is categorized in the social definition paradigm that means contextual and functional commentary. Generally, Islamic economic thoughts of Quraish Shihab belongs to the Islamic economic study in the normative scope which means to the efforts to explain basic philosophy or normative of an economic study which is based on the Islamic guidance referring to the standard guidelines of Qur’an and Hadith. However, in a certain aspect, Quraish Shihab’s thoughts is different from that of mainstream Islamic economic thoughts particularly related to the interpretation of usury which is related to the interest. Quraish Shihab is inclined to think that interest is not the same as usury. However, Quraish Shihab has almost the same thoughts as the mainstream Islamic economic thoughts in terms of Islam and development issues, poverty, alms and alms amyl.
Beban Ganda Zakat Profesi dan Pajak Penghasilan Pekerja Muslim di Samarinda Nuryadin, Muhammad Birusman; Iswadi, Muhammad
FENOMENA FENOMENA Vol 8 No. 2, 2016
Publisher : LP2M IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.069 KB) | DOI: 10.21093/fj.v8i2.645

Abstract

Zakat is Islam religion obligation charged to every muslim who are capable in economic condition. A Muslim who has been adult and has a work and gets income more than life need cost and zakat limit must perform Islam religion obligation, that is a profession zakat. A Tax is collected by a state according to law against domestic and foreign citizen who live in that state. A nature of tax is a force, therefore if tax is not obeyed and it is not paid, a people who is an object of tax will be punished by the state, that punishment can be in the form of fine, property seizure or jail. The tax charged to every adult who has a work or income is called personal income tax article 21. It can be concluded that every muslim who has been adult and has a work or income more than life need cost and the zakat limit are charged with two burdens, those are personal income tax article 21 and profession zakat. There is a different idea about zakat and tax. Some one says if a person has paid personal income tax sincerely, so his profession zakat has been performed. The other one says that both tax and zakat must be paid together. The law of zakat was made for a solution of the different idea where paying zakat can lessen a calculation of the personal income tax. It is known from a result of research that performing of zakat law could not be done well, this is caused by some constraints. Finally the muslims work in Samarinda city are charged double burdens on their income, those are profession zakat and personal income tax.
EKONOMI ISLAM: KAJIAN KONSEP DAN MODEL PENDEKATAN Iswadi, Muhammad
Mazahib VOLUME 4, ISSUE 1, JUNE 2007
Publisher : IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/mj.v4i1.514

Abstract

This article is to describe Islamic views on economy as they have been enhsrined in the Koran. There are at least three explanations of what constitute Islamic economy: first, the science of Islamic economy; second, the system of Islamic economy, third, the economy of Muslim. The emergence of Islamic economy is very much to do with the doctrine of riba prohibition. In its modern practice, banking interest is deemed to be riba. In addition, the study of Islamic economy in modern time has been undertaken by means of different approaches.
URGENSI DIMENSI ETIS PESAN AL-QUR’AN DALAM PENGEMBANGAN HUKUM ISLAM Iswadi, Muhammad
Mazahib VOLUME 14, ISSUE 2, DECEMBER 2015
Publisher : IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.957 KB) | DOI: 10.21093/mj.v14i2.346

Abstract

This article tries to reveal the ethical dimension of the urgency message of the Qur'an in the development of Islamic law, especially in relation to dealing with global issues today. Islamic Jurisprudence (Fiqh), as a discipline of Islamic law must be able to answer the problems of humanity in a "good and proper" manner in order to be relevant. In this regards, understanding of the theory of Islamic law (Usul al-Fiqh), as the methodology of understanding Islamic teachings, must be willing to open up and do not be bound by the classical theory which is exclusive-deductive in nature. It needs to and collaborate with other scientific disciplines, such as sociology, anthropology and so forth. One alternative way is by paying attention to the ethical messages of the Qur'an which are more normative-universal. To find out which messages are normative and the particular historical-technical nature, the method of "double movement" offered by Fazlur Rahman deserves a careful attention.
EFEKTIVITAS PROGRAM KLASTER BANK INDONESIA PROVINSI KALIMANTAN TIMUR TERHADAP PRODUKTIVITAS UMKM DI KOTA SAMARINDA H Hairullah; T Tikawati; Muhammad Iswadi
Ecoplan Vol 2 No 2 (2019)
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Lambung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ecoplan.v2i2.22

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) mempunyai peran penting dan strategis dalam pembangunan ekonomi nasional, pertumbuhan ekonomi dan penyerapan tenaga kerja. Disamping itu, dalam struktur perekonomian, umumnya UMKM merupakan lapisan pelaku usaha yang paling besar, yang sering juga disebut dengan pelaku ekonomi rakyat. Namun, yang jadi persoalan adalah kenyataan bahwa UMKM tidak dibekali dengan kemampuan sumber daya manusia yang kurang berkualitas, keterbatasan akses pada sumber daya produktif, kurangnya informasi yang akurat dan terkini, finansial dan keterbatasan teknologi. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana strategi dan efektivitas program klaster Bank Indonesia Provinsi Kalimantan Timur dalam mendukung produktivitas UMKM di Desa Lubuk Sawah, Mugirejo Samarinda. Sedangkan metode yang dipakai dalam penelitian adalah penelitian kualitatif. Untuk mendapatkan berbagai data-data dalam penelitian ini, penulis menggunakan metode wawancara, observasi dan dokumentasi. Teknik analisis data menggunakan teknik analisis yang bersumber dari Miles dan Huberman. Terdiri atas pengumpulan data, reduksi data, model data, serta penarikan kesimpulan atau verifikasi. Pemeriksaan keabsahan data menggunakan teknik triangulasi sumber dat metode.. Hasil yang dapat diperoleh dari penelitian ini adalah bahwa strategi yang digunakan dalam pemberian program Klaster Bank Indonesia Provinsi Kalimantan Timur terhadap produktivitas UMKM di Desa Lubuk Sawah, Mugirejo, Samarinda dengan jenis klaster sapi yaitu memberikan pelatihan tentang peternakan, kelembagaan, pemasaran serta pemberian teknologi, kandang sapi terintegras, ruang pertemuan yang digunakan oleh Kelompok Ternak Sapi Damarwulan. Sehingga Program Klaster Bank Indonesia Provinsi Kalimantan Timur untuk Kelompok Sapi Damarwulan sudah berjalan dan terlaksana dengan efektif, ini diperlihatkan dari ilmu atau keterampilan (skill) mengenai peternakan sapi dan kelembagaan yang bertambah karena adanya pelatihan dari Bank Indonesia Provinsi Kalimantan Timur, serta jumlah produk sapi yang dijual meningkat, omset penjualan yang juga meningkat karena adanya pelatihan atau pemasaran yang telah diberikan, serta pemerintah pun sangatlah senang karena program 2 juta ekor sapi berjalan dengan lancar dibuktikan dengan makin tahun sapi makin bertambah serta pendapatan dan penjualan makin meningkat setiap tahun. Kata Kunci : Efektivitas, Klaster, Bank Indonesia, UMKM
Asuransi Islami Dan Pembangunan Ekonomi Umat Muhammad Iswadi
Al-Tijary Al-Tijary, Vol. 1, No. 1, Desember 2015
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.182 KB) | DOI: 10.21093/at.v1i1.421

Abstract

This paper discusses the debate jurists of insurance, there are some that allow and prohibit, with various arguments. At the next turn spawned Takaful is a concrete solution to address the issue of people who really need insurance. Islamic insurance does have differences in terms of both form and nature with conventional insurance. There are two types of takaful insurance products, namely family takaful and general takaful. This insurance can also increase or help the economic development of the people, with a range of multiplier effect caused
Pemikiran Quraish Shihab Tentang Ayat-Ayat Ekonomi Muhammad Iswadi
FENOMENA Vol 5 No 2 (2013): FENOMENA Vol 5 No 2, 2013
Publisher : LP2M UIN Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.54 KB) | DOI: 10.21093/fj.v5i2.237

Abstract

This study was conducted to examine further the commentary of economy passages Quraish Shihab’s work and the thoughts position of Quraish Shihab among other Islamic economic thoughts. This study outlines two theories, namely, (1) theory of economic study; and (2) paradigms and methods of interpretation. Based on the paradigms and methods of interpretation in a social science, economic passage commentary conducted by Quraish Shihab using maudhu’I method is categorized in the social definition paradigm that means contextual and functional commentary. Generally, Islamic economic thoughts of Quraish Shihab belongs to the Islamic economic study in the normative scope which means to the efforts to explain basic philosophy or normative of an economic study which is based on the Islamic guidance referring to the standard guidelines of Qur’an and Hadith. However, in a certain aspect, Quraish Shihab’s thoughts is different from that of mainstream Islamic economic thoughts particularly related to the interpretation of usury which is related to the interest. Quraish Shihab is inclined to think that interest is not the same as usury. However, Quraish Shihab has almost the same thoughts as the mainstream Islamic economic thoughts in terms of Islam and development issues, poverty, alms and alms amyl.
Beban Ganda Zakat Profesi dan Pajak Penghasilan Pekerja Muslim di Samarinda Muhammad Birusman Nuryadin; Muhammad Iswadi
FENOMENA Vol 8 No 2 (2016): FENOMENA Vol 8 No. 2, 2016
Publisher : LP2M UIN Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.069 KB) | DOI: 10.21093/fj.v8i2.645

Abstract

Zakat is Islam religion obligation charged to every muslim who are capable in economic condition. A Muslim who has been adult and has a work and gets income more than life need cost and zakat limit must perform Islam religion obligation, that is a profession zakat. A Tax is collected by a state according to law against domestic and foreign citizen who live in that state. A nature of tax is a force, therefore if tax is not obeyed and it is not paid, a people who is an object of tax will be punished by the state, that punishment can be in the form of fine, property seizure or jail. The tax charged to every adult who has a work or income is called personal income tax article 21. It can be concluded that every muslim who has been adult and has a work or income more than life need cost and the zakat limit are charged with two burdens, those are personal income tax article 21 and profession zakat. There is a different idea about zakat and tax. Some one says if a person has paid personal income tax sincerely, so his profession zakat has been performed. The other one says that both tax and zakat must be paid together. The law of zakat was made for a solution of the different idea where paying zakat can lessen a calculation of the personal income tax. It is known from a result of research that performing of zakat law could not be done well, this is caused by some constraints. Finally the muslims work in Samarinda city are charged double burdens on their income, those are profession zakat and personal income tax.
Co-Authors H Hairullah Mahmudhatul Munawaroh Muhamad Hasbi Muhammad Abdul Qodir Zailani Muhammad Birusman Nuryadin Muhammad Birusman Nuryadin, Muhammad Birusman Nur Rahmatullah Nuryadin, Muhammad Birusman Syahrullah Syahrullah T Tikawati Tikawati Tikawati Yusran Yusran