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At-Tawazun, Jurnal Ekonomi Syariah
Published by Sekolah Tinggi Agama Islam Sangatta Kutai Timur
ISSN : 23548436     EISSN : 30258421     DOI : https://doi.org/10.55799/tawazun.v12i01.495
Core Subject : Religion, Economy, Humanities, Education, Social,
Religion Humanities Economics, Econometrics & Finance Education Social Sciences
Ekonomi Syariah, Perbankan dan Keuangan Syariah, Akuntansi Syariah, Pemikiran Ekonomi Islam, Manajemen Sumber Daya Manusia Syariah, Filantropi Islam (Zakat, Infaq, Shodaqoh dan Wakaf), Etika Bisnis dan Kewirausahaan Syariah, Pemasaran Syariah, Topik lain yang berkaitan dengan ekonomi Islam.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 12 No. 01 (2024): Juni" : 5 Documents clear
STRATEGI PENGELOLAAN ZAKAT, INFAK, SHADAQAH, WAKAF (ZISWAF) OLEH BAITULMAAL MUNZALAN INDONESIA (BMI) DI SAMARINDA Imanuddin Imanuddin
At-Tawazun, Jurnal Ekonomi Syariah Vol. 12 No. 01 (2024): Juni
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v12i01.186

Abstract

This research aims to determine the management strategy for Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) by Baitulmaal Munzalan Indonesia (BMI) in Samarinda in collecting and distributing ZISWAF. This type of research is field research with a qualitative descriptive approach. Data collection techniques in this research are interviews, observation, and documentation. The data analysis used is descriptive-qualitative, through three stages, namely data reduction, data presentation, and conclusions. The results of this research show that the fundraising strategy creates interesting and creative programs to attract donors (Muzakki). ZISWAF fundraising is carried out through various interesting programs such as the Rice Donation Movement, the Happy Friday Program, and the Prize Program for Muslimah, which aims to invite Muzakki and foster parents to participate in distributing their funds without any element of coercion. Meanwhile, the distribution of ZISWAF funds covers three main areas, namely education, social humanity, and the economy. The ZISWAF fund distribution process strategy is carried out in selective stages, namely through socialization, survey, and networking stages, to ensure that assistance is right on target and beneficial for Mustahik.
MEKANISME ASURANSI BERBASIS KEUANGAN SYARIAH Erwin Febrian Syuhada; Mursyid Mursyid
At-Tawazun, Jurnal Ekonomi Syariah Vol. 12 No. 01 (2024): Juni
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v12i01.367

Abstract

This research discusses Sharia finance-based insurance mechanisms as an alternative that complies with Sharia principles in the financial industry. The conventional insurance often involves elements of usury and speculation, which are contrary to Islamic law. In this context, Sharia finance-based insurance mechanisms offer an approach that is in line with Islamic financial principles. Sharia insurance emphasizes the concept of cooperation and mutual assistance between participants. This mechanism includes establishing a community fund, which is used to assist its members in dealing with certain risks. In addition, the principles of mudharabah and musyarakah are applied to manage these funds fairly and transparently. This research uses literature analysis methods to investigate the main concepts in Sharia finance-based insurance. The analysis results show that a Sharia finance-based insurance mechanism can be a choice that is more in line with Islamic values while providing significant economic benefits. Thus, this research contributes to understanding the importance of developing financial products that comply with Islamic financial principles to promote financial inclusion and sustainable development.
PENGARUH PERANG RUSIA-UKRAINA TERHADAP EKONOMI INTERNATIONAL Totok Adhi Prasetyo; Nadya Faza Malika Syah; Aqil Ghofari; Noer Aidah; Umar Faruq; Marisa Mirzak; Dyanul Khatimah
At-Tawazun, Jurnal Ekonomi Syariah Vol. 12 No. 01 (2024): Juni
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v12i01.491

Abstract

This research aims to determine the influence of the Russian-Ukrainian war on the international economy and its impact on the economy in Southeast Asia. The research method used in this research is a qualitative method with a library research approach which examines various published literature related to the economic impact that emerged as a result of the Russian and Ukrainian war conflict. The results show that the Russian and Ukrainian War has had an impact on the international economy, especially on countries that depend on Russia and Ukraine for food and energy supplies. Disruptions to the global supply chain due to this war caused a spike in commodity prices such as oil, gas, and food, which resulted in increased inflation in various countries, including Southeast Asian countries.
PEMIKIRAN POLITIK-EKONOMI PRIODE AL-KHULAFA AL-RASYIDIN (TELAAH KAJIAN POLITIK DAN EKONOMI DALAM PERSPEKTIF SEJARAH) Hartono Hartono; Totok Adhi Prasetyo
At-Tawazun, Jurnal Ekonomi Syariah Vol. 12 No. 01 (2024): Juni
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v12i01.494

Abstract

Al-Khulafa Al-Rasyidin, or what is known as the four caliphs who succeeded the Prophet Muhammad, namely Abu Bakr, Umar bin Khatab, Uthman bin Affan, and Ali bin Abi Talib, in the history of Islamic development and thought had a quite significant role in the development of Islam, so that many experts Historians, economists, and political thinkers quote several concepts that were carried out by one of the existing caliphs. This research uses a library study method, where researchers collect data from various sources, including books, journals, and articles. Then, it is analyzed to obtain comprehensive conclusions. The research results found that of the four Rasyidin Khulafaur, the first, Abu Bakr, who ruled for only about 27 months during his leadership, dealt with a lot of problems with apostasy and people who refused to pay zakat. Second, during the time of Umar Ibn Khatab, Baitul Mall was established, paying zakat, usrh (tax payment), and sadaqah for non-Muslim Banu Taghlib Christians. Third, Uthman Bin Affan, in his economic policies was too naive to be called that because he was a very rich man and then saved his money combined with the state treasury in the end. It gave rise to misunderstandings between him and the head of the Central Baitul Mall, from this incident, a controversial conflict arose between personal salary and personal expenses. Fourth, during the time of Ali Bin Abi Tholib, the strengthening of Baitul Mall was strengthened with an equal approach to all Muslims.
NALAR QIYAS PENGELUARAN ZAKAT PROFESI Achmad Fahruddin
At-Tawazun, Jurnal Ekonomi Syariah Vol. 12 No. 01 (2024): Juni
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v12i01.495

Abstract

The profession of zakat is a type of maal zakat that emerged in this era. Regardless of the controversy over whether profession zakat is mandatory, it is imposed on every professional income that has reached its nisab. This study aims to determine how analogical reasoning (qiyas) is applied in the expenditure and calculation of professional zakat. This study is a type of library research. From the literature review found that there are two models of qiyas reasoning for profession zakat in determining its nisab and rate. First, profession zakat is analogized with the nisab of gold, which is 77.58 grams of gold, and its rate of 2.5% is paid after a year. Second, professional zakat is analogized with the nisab of agricultural zakat, which is 1323.132 kg of wheat or 815.758 kg of rice, and its rate of 5% is paid at harvest without waiting for a year. The 5% rate is determined assuming that all types of professions incur expenses during their operation.

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