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"Vol 1, No 1 (2014): ZISWAF : Jurnal Zakat dan Wakaf"
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<![CDATA[PERSEPSI, PENYAJIAN DAN PENGUNGKAPAN DANA NON HALAL PADA BAZNAS DAN PKPU KABUPATEN LUMAJANG ]]>
<![CDATA[Hisamuddin, Nur]]>;
<![CDATA[Sholikha, Iva Hardianti]]>
<![CDATA[ ZISWAF Vol 1, No 1 (2014): ZISWAF : Jurnal Zakat dan Wakaf ]]>
Publisher : <![CDATA[State Islamic Institute of Kudus (IAIN Kudus) ]]>
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DOI: 10.21043/ziswaf.v1i1.1522
<![CDATA[BAZNAS and PKPU are zakat organization wich is belive by muzakki.in theprocess of collecting zakat which is held by BAZNAS and PKPU. They havesome bank accounts, not only in the syariah bank but also in the conventionalbank. It purpose to be easier in the acceptence of zakat. From some sources,specially in the transfer system through conventional bank acccount.Whenthe acceptence by the conventional bank account, there is another resources.They are clearing account and rate of conventional bank but it is forbiden byIslamic law.BAZNAS and PKPUare difficultto those funds. The arrangementof financial report of BAZNAS and PKPU have not been appropriate to PSAKNo. 109, because there is limitted human resource.BAZNAS and PKPU haveperception which is different about unpermitted fund in the financial reporseperately, but they have not presented it.]]>
<![CDATA[ZAKAT VS PAJAK: STUDI PERBANDINGAN DI BEBERAPA NEGARA MUSLIM ]]>
<![CDATA[Ridwan, Murtadho]]>
<![CDATA[ ZISWAF Vol 1, No 1 (2014): ZISWAF : Jurnal Zakat dan Wakaf ]]>
Publisher : <![CDATA[State Islamic Institute of Kudus (IAIN Kudus) ]]>
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DOI: 10.21043/ziswaf.v1i1.1529
<![CDATA[This article aims to reveal the relationship between zakat and taxesin some Muslim countries. In the early days of Islam, an obligationimposed on the Muslim zakat was collected only managed by the State.However, over the time, and increased state spending needs, then inaddition to zakat, Muslims are also burdened with dharibah (tax) tocover the budget deficit. This article is produced from the literaturefrom a variety of sources with inductive method. Results of the studyfound that the relationship between zakat and taxation in Saudi Arabia,Malaysia and Indonesia had a significant difference. Saudi Arabiaenforces a single obligation means Muslim citizens who already payzakat is not obligated to pay taxes. When Malaysia imposed a charityas a tax deduction if the charity paid out in the institution’s officialcharity. While Indonesia imposed a system of tax deduction in thesense, zakat which has been paid residents can reduce taxable income.]]>
<![CDATA[PENYELESAIAN SENGKETA WAKAF DALAM HUKUM POSITIF ]]>
<![CDATA[Abdullah, Junaidi]]>;
<![CDATA[Qodin, Nur]]>
<![CDATA[ ZISWAF Vol 1, No 1 (2014): ZISWAF : Jurnal Zakat dan Wakaf ]]>
Publisher : <![CDATA[State Islamic Institute of Kudus (IAIN Kudus) ]]>
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DOI: 10.21043/ziswaf.v1i1.1524
<![CDATA[Waqf property in principle are the property of the people, as suchbenefits must also be felt by the people and therefore at the level of the waqfproperty is ideally collective responsibility to maintain it’s exist.Indonesian state has a Muslim majority society. This conditioncertainly makes the problem of managing endowments, become a very urgentproblem and very vulnerable. In addition, problems sometimes arise seizureof waqf land ownership rights between the heirs wakif nadzir even there is aperson who has dared to be against the law to transfer or assign ownership toanother party. Those problems need to be addressed as well as law enforcementboth litigation and non-litigation order berkepastian law, justice and legalexpediency. Indonesia is a country of law as in Article 1 (3) of the Constitutionof the Republic of Indonesia (UUDNRI) 1945, so that all activities in ourcountry governed by law.Dispute resolution based on traditional endowment Indonesianpositive law is: Non-Litigation. (A). Peace and Alternative Dispute Resolution(ADR). The legal basis of dispute resolution outside of court can be deliveredas follows: Article 3, paragraph (1) of Law No. 14 of 1970, Article 1851 ofthe Civil Code, Article 1855 of the Civil Code, Article 1858 of the Civil Code,alternative dispute resolution is only regulated in one article, namely Article6 of Law No. 30 of 1999 on Arbitration and Alternative Dispute Resolution.(B). Procedures and dispute settlement procedures of Article 62 of Law No.perwakafan 41/2004 explains: perwakafan dispute settlement be reachedthrough negotiation to reach an agreement, if the dispute resolution referredto in subsection (1) does not succeed, the dispute can be resolved throughmediation, arbitration, or court. Article 62 of Law No. 41/2004 explains thatin solving the problems of the waqf property to first prioritize the attitude ofdeliberations to reach a consensus. Litigation: In the context of endowments,the Institute for Religious Courts through Article 49 of Law No. 7 of 1989as amended by Act Number 3 of 2006 on the Religious Courts. EndowmentsAct No. 41 of 2004, there are criminal provisions, which is still limited targetNazdhir and Officer Deed of Pledge Waqf. This is explained in Article 67paragraph (1) and paragraph (3).]]>
<![CDATA[PROSPEK ZAKAT DALAM PEREKONOMIAN MODERN ]]>
<![CDATA[Syafi, Ahmad]]>
<![CDATA[ ZISWAF Vol 1, No 1 (2014): ZISWAF : Jurnal Zakat dan Wakaf ]]>
Publisher : <![CDATA[State Islamic Institute of Kudus (IAIN Kudus) ]]>
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DOI: 10.21043/ziswaf.v1i1.1530
<![CDATA[Zakat as one means to improve the welfare of the people, increasecommunity resources have excellent prospects in the modern economy.This can be achieved if the charity is managed by the Management ofmodern, using the pattern and strategy of a company. And the needfor cooperation with other Muslim countries both regionally andinternationally.]]>
<![CDATA[KEWENANGAN PENGADILAN AGAMA KUDUS DALAM PENYELESAIAN SENGKETA WAKAF ]]>
<![CDATA[Wara Hastuti, Qurratul Aini]]>
<![CDATA[ ZISWAF Vol 1, No 1 (2014): ZISWAF : Jurnal Zakat dan Wakaf ]]>
Publisher : <![CDATA[State Islamic Institute of Kudus (IAIN Kudus) ]]>
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DOI: 10.21043/ziswaf.v1i1.1525
<![CDATA[Kudus Religious Courts jurisdiction to resolve disputes of waqf. Becausethe waqf property transaction provisions should be made in the form oftransactions in accordance with Islamic law (Shariah transactions), althoughthere are non-Muslim behalf and legal entities that are not based on IslamicLaw, it is considered as a submission to the Law of Islam.]]>
<![CDATA[RIBA (USURY OR TAKING AND CHARGING INTEREST) ]]>
<![CDATA[Hadi, Sholikhul]]>
<![CDATA[ ZISWAF Vol 1, No 1 (2014): ZISWAF : Jurnal Zakat dan Wakaf ]]>
Publisher : <![CDATA[State Islamic Institute of Kudus (IAIN Kudus) ]]>
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DOI: 10.21043/ziswaf.v1i1.1531
<![CDATA[Riba is an exchange of Ribawi elements where there is a difference in timeand/or quantity. The Ribaaawi elements mentioned by the prophet are gold forgold, silver for silver, wheat for wheat, barley for barley, dates for dates, andsalt for salt. By a similar analogy, money is similar to gold and silver whereit is a modern way of exchange. Therefore a contract of exchange between theinsurer and insured contains a Ribawi element, i.e. levels of compensationinvolving varying amounts and time scales.The strict prohibition of interest in Islam is because of the following reasons.(Qaradawi, 2001). Taking of interest implies appropriating aanother person’sproperty without giving them aanything in exchange, because the one whomlends the other one dollar for one dollar plus gets the extra for nothing.Dependent on interest prevent people from working to earn money, sincethe person with one dollar can earn extra dollars through interest either inadvance or on later date without working for it. If it is happen to capital ownerthen they would not invest in the industry, trade and commerce, building andconstruction, as they will get extra earning without necessarily doing all ofthe hard work.Permitting the taking of interest discourages people from doing good toone another. If interest is prohibited in a society, people will lend to each otherwith a good will, expecting back no more then what they have lent. Riba isalso totally prohibited in Islam as because it tends to create unfair or injusticetreatment between one party with another. It also exploits one by the others.In Ribawi economic the rich one tends to get more benefit compares with thepoor one. The gap between the rich one and the poor one is becoming bigger andbigger as Riba have a spiral impact on increasing price for goods.]]>
<![CDATA[MANAJEMEN PENGELOLAAN WAKAF TUNAI DI INDONESIA ]]>
<![CDATA[Atabik, Ahmad]]>
<![CDATA[ ZISWAF Vol 1, No 1 (2014): ZISWAF : Jurnal Zakat dan Wakaf ]]>
Publisher : <![CDATA[State Islamic Institute of Kudus (IAIN Kudus) ]]>
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DOI: 10.21043/ziswaf.v1i1.1527
<![CDATA[This article describes the cash waqf management in Indonesia. Acash waqf endowments performed person, group of people, and institutionsor legal entities in the form of cash. Endowments cash is still being debatedamong scholars’ whether legitimate or not, and the management of cash waqfprofessionally still a discourse and not many people or institutions that canaccept such endowments models. This article also discusses the definition, thelegal basis and the cash endowments history. Also discussed about cash waqfas the foundation of economic development of society by opening the rigidityof Muslims against this cash waqf, also economic prospects waqf property;how the institution of waqf in Islamic countries has been successful both interms of the welfare society places of worship, social, educational, health andother essential infrastructure. Endowments cash in reality also has to serveas economic empowerment; waqf potential as one of the instruments for theeconomic empowerment of Muslims although management in Indonesia is stillnot good. Yet judging by the numbers, waqf property in Indonesia is quitelarge. Most of the endowment in the form or used for houses of worship, Islamiceducational institutions, public cemetery and others who averaged in the formof endowments is not productive. Therefore, the existence of endowments inIndonesia today need special attention, because the existing endowment for agenerally still shaped objects that do not move that basically have considerablepotential as productive lands are located to be managed productively.]]>
<![CDATA[PEMIKIRAN ABU BAKAR ASH-SHIDDIQ TENTANG MEMERANGI ORANG YANG MEMBANGKANG ]]>
<![CDATA[Shobirin, Shobirin]]>
<![CDATA[ ZISWAF Vol 1, No 1 (2014): ZISWAF : Jurnal Zakat dan Wakaf ]]>
Publisher : <![CDATA[State Islamic Institute of Kudus (IAIN Kudus) ]]>
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DOI: 10.21043/ziswaf.v1i1.1532
<![CDATA[Zakat is a new thing that is required in nine Hijrah, and the Prophet hadordered to the towing zakat to collect alms from the people who are obliged topay zakat throughout the country. Abu Bakr as the first Caliph Prophet is theone who should be responsible to implement what has been set by the Prophet.]]>
<![CDATA[MODEL PEMBERDAYAAN WAKAF PRODUKTIF DI INDONESIA ]]>
<![CDATA[Kasdi, Abdurrahman]]>
<![CDATA[ ZISWAF Vol 1, No 1 (2014): ZISWAF : Jurnal Zakat dan Wakaf ]]>
Publisher : <![CDATA[State Islamic Institute of Kudus (IAIN Kudus) ]]>
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DOI: 10.21043/ziswaf.v1i1.1528
<![CDATA[Through empowerment productive endowments, charitableinstitutions have run most tasks of government institutions, or specialministries such as the ministry of education, ministry of health, social ministryand other ministries related to the needs of the community. This is because theempowerment endowment has been used to build the dormitory, library, hireteachers, pay teachers, provide scholarships to students, provide health care,clean water supply, help the hungry, and help the disaster in the community.In addition, it is also motivating the research and translation programs aresupported by the results of waqf. Many books written or translated by scholarsand Muslim scientists were funded from the endowment. Research that isdeveloped either by using empirical and scientific methods to be developedand supported by the endowment funding. This means making productiveendowments as a medium for creating economic justice, reducing indigenceand poverty, developing social security systems, and provide health carefacilities and public service facilities are good.]]>
<![CDATA[RIBA (USURY OR TAKING AND CHARGING INTEREST) ]]>
<![CDATA[Sholikhul Hadi]]>
<![CDATA[ ZISWAF Vol 1, No 1 (2014): ZISWAF : Jurnal Zakat dan Wakaf ]]>
Publisher : <![CDATA[State Islamic Institute of Kudus (IAIN Kudus) ]]>
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DOI: 10.21043/ziswaf.v1i1.1531
<![CDATA[Riba is an exchange of Ribawi elements where there is a difference in timeand/or quantity. The Ribaaawi elements mentioned by the prophet are gold forgold, silver for silver, wheat for wheat, barley for barley, dates for dates, andsalt for salt. By a similar analogy, money is similar to gold and silver whereit is a modern way of exchange. Therefore a contract of exchange between theinsurer and insured contains a Ribawi element, i.e. levels of compensationinvolving varying amounts and time scales.The strict prohibition of interest in Islam is because of the following reasons.(Qaradawi, 2001). Taking of interest implies appropriating aanother person’sproperty without giving them aanything in exchange, because the one whomlends the other one dollar for one dollar plus gets the extra for nothing.Dependent on interest prevent people from working to earn money, sincethe person with one dollar can earn extra dollars through interest either inadvance or on later date without working for it. If it is happen to capital ownerthen they would not invest in the industry, trade and commerce, building andconstruction, as they will get extra earning without necessarily doing all ofthe hard work.Permitting the taking of interest discourages people from doing good toone another. If interest is prohibited in a society, people will lend to each otherwith a good will, expecting back no more then what they have lent. Riba isalso totally prohibited in Islam as because it tends to create unfair or injusticetreatment between one party with another. It also exploits one by the others.In Ribawi economic the rich one tends to get more benefit compares with thepoor one. The gap between the rich one and the poor one is becoming bigger andbigger as Riba have a spiral impact on increasing price for goods.]]>
