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All Journal SYARIAH: Journal of Islamic Law Tahqiqa: Jurnal Pemikiran Hukum Islam
Januddin Januddin
STIS Ummul Ayman, Pidie Jaya, Aceh
Religion Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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RISIKO DAN MANAJEMEN RISIKO PADA PERBANKAN SYARIAH Januddin Januddin; Muhammad Al Mustafa
SYARIAH: Journal of Islamic Law Vol 4, No 1 (2022)
Publisher : STISNU Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sy.v4i1.524

Abstract

An account officer will definitely face various risks related to disbursed financing. Risk is defined as a deviation from the realization of the plan that has been set as a target that may occur unexpectedly. Therefore, all companies, including Islamic banking, must have management of the risk itself. This study aims to determine the risk and management of risk in Islamic banking. The method used is literature study. The results of the study show that these risks can be classified into 2 groups, namely, first: systematic risk, second: nonsystematic risk. In this case Islamic banks make various efforts in the risk management process by developing written procedures that reflect the overall strategy and ensure its implementation. The procedures made must contain policies to identify, measure, and control risks in all banking activities including. The target of this risk management policy is to monitor and control the course of financing distribution activities with a reasonable level of risk in a directed, integrated and sustainable manner.
KEDUDUKAN IMAM DESA SEBAGAI AMIL ZAKAT DALAM PERSPEKTIF HUKUM SYARIAH : The Position of Village Imam as Amil of Zakat in Aceh Perspective Syariah Low Januddin Januddin
Jurnal Tahqiqa : Jurnal Ilmiah Pemikiran Hukum Islam Vol. 17 No. 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Syariah Al-Hilal Sigli Aceh- Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.27 KB) | DOI: 10.61393/tahqiqa.v17i1.85

Abstract

In the concept of sharia economics, the distribution of zakat that is evenly distributed and on target is one of the efforts in economic equality to minimize the poverty rate in Aceh in particular. This function is integrated into the role played by Amil zakat as zakat manager including the village priest. This study aims to determine the role of village faith as amil zakat from the perspective of Syariah Low then the legal basis for the prohibition of village priests from receiving zakat in a position as a zakat senior. The method used is a case study by collecting data through in-depth interviews which are analyzed using a qualitative approach. The results of the study presume that the village priest ex officio serves as the head of the BMG so that he has the status of an amil in accordance with article 13 paragraph 4 of Qanun Aceh No 10 of 2018. So the delivery of zakat through the village priest is the same as giving it to mustahik. Even though he has the status of an amil, even so the position of village priest is not that of an amil senior. This is because the village priest is considered a wali iqlim, that is, a person in charge of religious affairs in an area, from this position it is determined that the village priest is not entitled to receive zakat but because of his position as amil, he is entitled to receive only ujrah mitsil from his work in managing.
Co-Authors Muhammad Al Mustafa