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Iqtishodia: Jurnal Ekonomi Syariah
Published by Institut Agama Islam Al-Qolam Malang
ISSN : 2503118X     EISSN : 25804669     DOI : -
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
Iqtishodia: Jurnal Ekonomi Syariah is a scientific journal that serves as a means of developing intellectual lecturers and academics of Islamic economic activists.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol. 2 No. 1 (2017): " : 8 Documents clear
Keuangan Publik Ibn Taimiyah dan Permasalahan Pajak Pada Era Kontemporer Adib Susilo
Iqtishodia: Jurnal Ekonomi Syariah Vol. 2 No. 1 (2017): #3
Publisher : Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v2i1.67

Abstract

Good public finance management becomes an important thing to create people’s welfare. In the management of public finances, the country’s largest incomes are tax and customs. The injustice of tax distribution is a major problem facing our goverment. In Islam, the discourse on public finance and taxes has been a long and serious study. The management of public finances and taxes according to Ibn Taimiyyah is an interesting study to be presented in this study, and then relating it to the tax problems faced at this time. This article is a literature research that reveals the management of public finances according to Ibn Taimiyyah . By the content analisys, this reasearch concluded that in the public financial mecanism, Ibn Taimiyyah classified the main country’s income (ghanimah, fai, zakat) and secondary (amwal fadhla, luqatah, usr, etc) of the state as well as for what income is incurred through neat administration (diwan). Meanwhile, the solution offered as a policy for tax fraud is to provide punishment and reward, tax amnesty and reporting taxpayer wealth and finance. Keyword: Public Finance, Tax, Shariah Economic
Dampak Jahalah Terhadap Keabsahan Akad Jual-Beli Fatih Fuadi
Iqtishodia: Jurnal Ekonomi Syariah Vol. 2 No. 1 (2017): #3
Publisher : Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v2i1.68

Abstract

The principle and the basic law of muamalah is permissible, unless there is a proof that does not allow it. It is also in transaction activities muamalah. However, there are many transaction of muamalah become damaged due to several things, among others the element of uncertanty (jahalah). This literature research using content analysis to provide information related of jahalah. The conclution of this article that every jahalah can lead to disputes that damage the contract that has been agreed between both parties. According to Hanafiah scholars there are several forms of bai’ al-fasiq, among the the jahalah. Jahalah has three levels namely jahalah fakhisyah, jahalah yasirah and jahalah mutawashittah. It is conclude inthis study that any muamalah contact containing the elemant of the jahalah is invalid or void. It depends to the principle of transparency, prudence and avoidence of damage (mafsadat) in muamalah.
Pengaruh Kualitas Pelayanan Dalam Pembiayaan Murabahah Terhadap Kepuasan Nasabah Anshoriyah Rohman
Iqtishodia: Jurnal Ekonomi Syariah Vol. 2 No. 1 (2017): #3
Publisher : Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v2i1.69

Abstract

The success and failure of a bank is determined by how the bank can provide satisfaction to its customers. There are several concept to built customer satisfication, among others, the concept of marketing, the concept of quality, the concept of service quality and so forth. Various attempts by banking companies to survive after of this prolonged crisis in the face of intense competition with other banking companies. Customer satisfication of the customer is the most important form of service for every banking, because with the satisfication of the customer we can know the evaluation of all products offered to the customer. One of the product offered is murabahah financing which is often used by customers in every banking. The result of the research at Bank Muamalat Branch Sragen is murabahah banking sevice in Bank Muamalat Branch Sragen in accordance with Islamic Shari’a and the influence of murabahah financing services to customer satisfication in Bank Muamalat Branch Sragen.
Analisis Manfaat (Maslahat) BMT Ditinjau Dari Persepsi Pengusaha Mikro: Studi Kasus BMT Nurul Jannah Petrokimia Gresik Hikmah Mujtahidah
Iqtishodia: Jurnal Ekonomi Syariah Vol. 2 No. 1 (2017): #3
Publisher : Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v2i1.71

Abstract

Welfare is an aim of every human life. Usaha Mikro Kecil Menengah (UMKM) is one effort to achieve the aim. However, in practice, there are many difficulties faced by the entrepreneurs of UMKM, including in terms of capital/material. BMT is a financial institution based on cooperative with the principle of cooperation. One goal of BMT is to empower small entrepreneurs to grow the bussiness up and nd be able to compete ith the others. This research is the field reserch that ill analyze the benefits of BMT from the micro entrepreneurs’ perspective in Gresik, which involves several informants as primary sources. This study concludes that the financing done by BMT Nurul Jannah Petrokimia has benefits to micro entrepreneurs, such as asset increase, sales / earnings increase, income increase, and stability of the business undertaken. Other benefits are business assistance programs and empowerment of religious activities.
Pengelolaan Pengembangan Wakaf Uang Berdasarkan Peraturan Pemerintah No. 42 Tahun 2006 Pasal 48 Pada Bank BPD DIY Syariah Hendro Setyadi
Iqtishodia: Jurnal Ekonomi Syariah Vol. 2 No. 1 (2017): #3
Publisher : Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v2i1.72

Abstract

Waqf money is not so familiar to the general public, this can be seen from the understanding of Indonesian society who see waqf only limited to the provision in the form of immovable goods. Nevertheless, the socialization of money waqf is not stagnant or keeps it going. This is evidenced by the existence of Law no. 41 of 2004 on Waqf and RI Government Regulation no. 42/2006 on the Implementation of Law No. 41 of 2004 on Waqf, although the implementation of waqf own money has started long after the fatwa of Majlis Ulama Indonesia (MUI) on May 11, 2002. This research is a field research with normative juridical approach in collecting Data, and using descriptive-qualitative methods in analyzing the management of money waqf development at Bank BPD DIY Syariah. Based on the research, it can be concluded that: (1). In the practice of management and development of money waqf in Bank BPD DIY Syariah, Bank BPD DIY Syariah acts as nadzir in fund raising and as a fund institution of waqf fund and for the distribution of bank BPD DIY Syariah in cooperation with Badan Wakaf Uang / Tunai (BWUT) . (2). The management and development of the money wakaf of Bank BPD DIY Syariah has been in accordance with the provisions of Article 48 of Government Regulation no. 42 of 2006 Keywords: Waqf, Waqf Money, Islamic Financial Institutions
Tinjauan Fungsi Hisbah dalam Kegiatan Perekonomian Ririn Noviyanti
Iqtishodia: Jurnal Ekonomi Syariah Vol. 2 No. 1 (2017): #3
Publisher : Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v2i1.73

Abstract

Supervision is a consequence of the emergence of activities related to group interests. In the classical Islamic era, hisbah is a supervisory board that serves to oversee the course of social activities in society on several aspects. No exception in the economic aspect. This research is a literature research using content analysis in reviewing the function of hisbah institution as supervisor in economic activity. The conclusion in this study states that hisbah has a function as an evaluator of economic activities that ensure economic activities run in accordance with Islamic Shari'a. Such as prohibiting the practice of usury and ihtikar in economic activities, guarding pricing, prohibit the sale and purchase of money, and so forth. Keywords: Hisbah, Supervision, Islamic Economics
Etika Petugas Pajak Dalam Islam Rahmad Hakim
Iqtishodia: Jurnal Ekonomi Syariah Vol. 2 No. 1 (2017): #3
Publisher : Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v2i1.74

Abstract

Tax is one source of state income. Therefore the tax return should be managed as well as possible. Nowadays, the condition of tax officer is in less than ideal condition, or even in bad condition, with the rise of corruption practice, tax evasion, selective logging to the taxpayer causing the losses of the State, injustice for the ummah so the loss of belief of ummah to the tax officer itself . This literature research will discuss the ethics of tax officials in Islam. By using content analysis, the author describes the general description of tax in Islam, the terms of the tax officer and the mechanism of tax management in Islam. In this study, the criteria of tax officials in Islam can be categorized into 7 (seven) criteria, among others: (1) not through violence (physical contact) to the taxpayer, (2) have gentle nature (al-'afwu), 3) does not exceed the limits of ability, (4) has a deep knowledge of the object of taxes imposed taxes, (5) taxes with good and right (according to Shari'a), (6) taxes fairly, (7) consider mashlahat All parties (State and taxpayers). Keywords: Tax, Tax Officer, Islamic Sharia
Kontribusi Pekerja Wanita dalam Meningkatkan Kesejahteraan Keluarga dan Proses Pengambilan Keputusan dalam Keluarga Rudy Catur Rohman Kusmayadi
Iqtishodia: Jurnal Ekonomi Syariah Vol. 2 No. 1 (2017): #3
Publisher : Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v2i1.80

Abstract

Woman role for a family in this decade is really controversial and debatable which attract many interest especially related with gender issue. Thus, government launch regulation RI No 23 year 2004 about decision of abandoning any violence in a family that related with rule no 3 point b about gender equality. Woman equality proposes woman and man have equal status and condition to gain human right fully, potential and life of family proportionally. In accordance with the previous case, the more woman work to help their husband for improving family prosperity. Besides, need and demand of life grows high which encourage woman to work outside their house. This case is supported by global economic condition especially for the main need of family which days by days the price is growing higher. Concerning on those concepts, the more woman who work to help their husband for improving family prosperity since need and demand in family grows high. In addition, in a family, woman is demanded to be able manage money well in relation with economic condition which is still unstable because the salary of husband cannot afford need and demand of family. Keyword: gender equality, woman worker, decision taker.

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