This research is motivated by Ibn Khaldun's thoughts on taxes. According to Ibn Khaldun, if the tax is too low, the government cannot carry out its function, if the tax is too high, the fiscal pressure becomes too strong, so the profits of traders and producers decrease and their incentives to work are lost. The purpose of this study is to find out the concept of tax management that is fair to Ibn Khaldun's perspective in order to build a modern economy that is just and to know how the relevance of taxes according to Ibn Khaldun with today's modern economy. This research method uses library research methods with a type of descriptive qualitative research. The data source consists of the Muqaddimah as a primary source, work or theory that discusses primary material as a secondary and complementary material from primary and secondary materials as tertiary materials. The approach in this study is a historical and philosophical approach. The method of data collection uses existing literature and analysis of data used by analysis and hermeneutical content. This study concludes that the concept of a fair tax perspective Ibn Khaldun is a tax drawn from taxpayers in accordance with the ability of taxpayers to pay it and tax withdrawal money must be used properly and fairly, according to Ibnu Khaldun when the tax burden is light, people have incentives to try to be more active. Therefore, the business world is developing, which leads to greater satisfaction among the people because of the low tax burden, while tax revenues will also increase, judging from the overall source of tax land, Ibn Khaldun's thinking about taxes is very relevant when applied to modern economic conditions nowadays, where the economic conditions are less stable, the condition of society is increasingly difficult, the prices of expensive necessities of life add to the difficulties of people's lives.
<p>Islamic banking in Indonesia has experienced significant growth, including assets, financing provided and the number of customers. Islamic bank financing 70-80% is given to the community by using the contract of murābaḥah, in the form of consumptive and productive. Islamic bank operations must be guided by Fatwa of the National Sharia Council in order to carry out its optimal function economically and to run the Shari'a comprehensively. Therefore, this article will explain the concept of murābaḥah conceptually and application in Islamic banking in Indonesia. The purpose of writing this article so that the implementation of Murābaḥah contract in Islamic Bank in Indonesia can be in accordance with the principles of Shari'a that put forward the principle of justice and no party is harmed.</p><p>Perbankan syariah di Indonesia telah mengalami pertumbuhan yang signifikan, termasuk aset, pembiayaan yang diberikan dan jumlah pelanggan. Pembiayaan bank syariah 70-80% diberikan kepada masyarakat dengan menggunakan kontrak murābaḥah, dalam bentuk konsumtif dan produktif. Kegiatan bank syariah harus dipandu oleh Fatwa Dewan Syariah Nasional untuk menjalankan fungsi optimalnya secara ekonomis dan menjalankan syariat secara komprehensif. Oleh karena itu, artikel ini akan menjelaskan tentang konsep murābaḥah secara konseptual dan aplikasinya pada Bank Islam di Indonesia. Tujuan penulisan artikel ini agar pelaksanaan kontrak Murābaḥah di Bank Syariah di Indonesia dapat sesuai dengan prinsip syariah yang mengedepankan asas keadilan dan tidak ada pihak yang dirugikan.</p>
Islamic banking in Indonesia has experienced significant growth, including assets, financing provided and the number of customers. In 2012-2017 Sharia bank financing 70-80% is given to the community by using the contract of murābaḥah, in the form of consumptive and productive. The activities of sharia banks should be guided by the National Sharia Council Fatwa in performing its functions optimally and implementing the Shari'a comprehensively. While murābaḥah financing is still reaping a variety of criticism from Islamic finance experts because there are provisions that are not in accordance with fiqh muamalat and also need to find solutions how to calculate the price and mark up allowed so that customers do not burden at a cost much more expensive than the interest applied in conventional banks. This is so that Sharia banks can compete with other banks. Therefore, this article will explain concept concept of murābaḥah conceptually and application in Bank Islam in Indonesia. The purpose of writing this article so that the implementation of the contract murābaḥah in Bank Syariah in Indonesia can be in accordance with the principles of sharia that put forward the principle of justice and no party is harmed. Saran sitasi: Maulidizen, A. (2018). Analisis Kritis Pembiayaan Murābaḥah di Keuangan Islam Modern Indonesia. Jurnal Ilmiah Ekonomi Islam, 4(2), 76-90. doi:http://dx.doi.org/10.29040/jiei.v4i2.189
This article describes the biography and economic thinking of Ibn Taimiyah, a great Muslim thinker in 1263 M / 661 H - 1328 M / 728 H. This research is a research library with a descriptive approach. And explain the analysis of the Economic Thought of Ibn Taimiyah and Relevance to The World Economic and Community System. Data collection methods in this study using documentation, then analyzed using inductive, deductive and comparative methods. His contributions and thoughts regarding (1) buying and selling transactions include fair prices, market mechanisms, and price regulation, (2) Money and monetary policy, including the characteristics and functions of money, decreasing currency values, and a bad currency will get rid of the currency the good one. Ibn Taimiyyah has a framework that is in line with the opinion that states that the Islamic economy, both its system and its law, is an integral part of the world economic system and society.[Artikel ini menjelaskan tentang biograpi dan pemikiran ekonomi Ibn Taimiyah, seorang pemikir Muslim besar Tahun 1263 M/661 H – 1328 M/728 H. This research is a library research with descriptive approach. That is to describe or explain the analysis of Economic Thought of Ibn Taimiyah and Relevance with The World Economic and Community System. Data collection methods in this study using documentation, then analyzed using inductive, deductive and comparative methods. Sumbangan dan pemikirannya mengenai (1) transaksi jual beli meliputi harga yang adil, mekanisme pasar, dan regulasi harga, (2) Uang dan kebijakan moneter, meliputi karakteristik dan fungsi uang, penurunan nilai mata uang, dan Mata uang yang buruk akan menyingkirkan mata uang yang baik. Ibn Taimiyyah mempunyai kerangka pikir yang sejalan dalam pendapat yang menyatakan bahwa ekonomi syariah, baik sistem maupun hukumnya, merupakan bagian tak terpisahkan dari sistem pemerintahan dan ketatanegaran.]
Ihtikar is a sale and purchase transaction which fulfills the terms and conditions in the sale and purchase contract, but is included in prohibited transactions. In practice, many people are still confused about the ihtikar problem. There are differences regarding the law and the object of Ihikar as transactions that are prohibited from social and economic interests. Therefore, this article will explain the ihtikar law according to scholars and the impact of its application on the economy. This article is a central study with qualitative assessment, a method of collecting data with documentation originating from journals, books and other sources, which are then analyzed by inductive, deductive and comparative methods. The results of the study found that the verses and hadith raised in this paper textually prohibit the existence of ihtikar. Ihtikar law is haram if the goods stockpiled are needed by the community which results in price increases. When this happens, Islam allows for intervention in these economic activities by issuing policies and rules that affect normal prices
Abstract. Riba, Gharar And Moral Islamic Economics In Historical And Comparative Perspective: A Literature Review. There are several definitions of Islamic banking in the narrow sense, namely interest-free bank. Though the fight against usury command is a cornerstone of Islamic finance but the debate about the significance of the word "Riba" precisely still persistent. since the beginning of the advent of Islam, the majority of scholars has adopted a strict definition of usury, that all forms of interest can be said to be riba. but the debate continually held until now. some opinions reject these definitions and argued that Islam tolerate a reasonable interest rate. Therefore, this article will explain about riba and significance. then will explain about gharar as well as approaches to religion on these issues. On this last point, will be explained on the debate riba and gharar in historical and comparative perspective.Abstrak. Riba, Gharar Dan Moral Eknomi Islam Dalam Perspektif Sejarah dan Komparatif: Satu Sorotan Literatur. Dalam arti sempit definisi dari perbankan syariah yaitu bebas bunga. Meskipun perintah meniadakan riba dijadikan landasan dari keuangan Islam, tapi perdebatan tentang riba justru masih terus-menerus. Sejak awal kedatangan Islam, mayoritas ulama telah mengadopsi definisi yang ketat dari riba, bahwa semua bentuk bunga dapat dikatakan riba. Tetapi perdebatan terus berlangsung hingga sekarang, beberapa pendapat menolak definisi ini dan berpendapat bahwa Islam mentolerir tingkat bunga yang wajar. Oleh karena itu, artikel ini akan menjelaskan tentang riba dan signifikansi. Kemudian akan menjelaskan tentang gharar melihat pendekatan agama pada isu-isu ini. Pada poin terakhir, akan dijelaskan berkaitan riba perdebatan riba dan gharar dalam perspektif sejarah dan komparasi.
AbstrakPenelitian ini merupakan satu analisis tentang penjadwalan ulang pembiayaan mikro murabahah di Bank Syariah Mandiri Cabang Dumai. Banyak bank Syariah di Indonesia mengalami masalah kerana pembiayaan tidak dibayar oleh nasabah, sehingga dapat menurunkan prestasi bank. Oleh karena itu, pihak bank melaksanakan penjadwalan ulang pembiayaan mikro murabahah agar pembiayaan bermasalah tidak melampaui kadar yang telah ditetapkan Bank Indonesia sebesar 5%. Penelitian ini dilakukan untuk mengkaji mendalam tentang pelaksanaan dan hukum penjadwalan ulang pembiayaan mikro murabahah yang dilakukan oleh Bank Syariah Mandiri Cabang Dumai. Penelitian ini menggunakan metode pengumpulan data dengan cara observasi, wawancara dan dokumentasi, kemudian dianalisis dengan menggunakan metode induktif, deduktif dan komparatif. Hasil penelitian ini menyimpulkan bahwa pelaksanaan penjadualan semula pembiayaan mikro murābaḥah yang dilaksanakan di Bank Syariah Mandiri Cabang Dumai tidak sepenuhnya sesuai dengan Syariah karena terdapat ketetapan Fatwa Dewan Syariah Nasional yang belum dilaksanakan, yaitu bank mengenakan biaya kepada nasabah dalam penjadwalan ulang selain daripada biaya sesungguhnya. Kata kunci; Penjadwalan ulang; Pembiayaan mikro murabahah; Bank Syariah Mandiri AbstractThis research is analyzing implementation of the rescheduling in Murābaḥah micro financing at Bank Shariah Mandiri, Indonesia. It was found that many Islamic banks in Indonesia are experiencing problems because of non-performing financing and can degrade the performance of the bank. Therefore, the bank implemented the rescheduling of non-performing murābaḥah micro financing not to exceed a predetermined rate of Bank Indonesia at 5%. This research was conducted to find out more about the legal implementation of rescheduling in Murābaḥah micro financing at Bank Shariah Mandiri Branch Dumai. The reserach used data collection methods by observation, interview and library data then analyzed using the inductive, deductive and comparative. The research found that the implementation of rescheduling in Murābaḥah micro-financing at Bank Shariah Mandiri Branch Dumai is not fully in line with the Shariah because there is an Islamic ruling of Syariah
Indonesia is an agricultural country because most of the population has a livelihood in agriculture. In addition, agriculture is the second largest contributor to national economic growth and Gross Domestic Product (GDP). Rural areas have vast agricultural land, but not all communities have land so most farmers work on land owned by other people and then get a share of the results by a variety of methods. The research objective is to analyze the implementation of muẓāraʻah contract based on Law No. 2 of 1960 and Islamic law and It’s implications for the socio-economic life of the society in Cianjur. Data collection was carried out using the method of observation, interview and documentation (library) and data analysis deductively, inductively and comparatively, then presented in a qualitative descriptive manner. The population in this study was 120 people, and the study sample was 12 people (10%) who were selected by purposive sampling method. The results of the research are (1) the implementation of muẓāraʻah contract in Cianjur, West Java is not fully in accordance with Law No. 2 of 1960 and Islamic law, (2) The implications of muẓāraʻah on the economic life of farmers are the fulfillment of ḍarūriyyah needs, namely consumption and secondary education, while landowners can meet more complex needs., including fulfillment of ḍarūriyyah, can allocate part of the funds to go on pilgrimage, charity to other people in need. And (3) The Implications of muẓāraʻah contract on the social life of society is a concern between landowners and farmers that is realized by helping each other when in trouble. However, attention from the government is still needed to ensure good relations between the two parties that are cooperating.[Indonesia merupakan negara agraris karena sebagian besar penduduk mempunyai pencaharian di bidang pertanian. Selain itu, pertanian merupakan kontributor kedua terbesar terhadap pertumbuhan ekonomi nasional dan Produk Domestik Bruto (PDB). Daerah pedesaan mempunyai lahan pertanian yang sangat luas, namun tidak semua masyarakat mempunyai lahan sehingga sebagian besar petani menggarap lahan milik orang lain kemudian mendapatkan bagi hasil dengan metode yang beragam. Tujuan penelitian adalah untuk menganalisis pelaksanaan konsep muẓāraʻah berdasarkan UU No. 2 Tahun 1960 dan hukum Islam dan implikasinya terhadap kehidupan social ekonomi masyarakat di Cianjur. Pengumpulan data dilakukan dengan metode observasi, wawancara dan dokumentasi (perpustakaan) dan analisis data secara deduktif, induktif dan komparatif, kemudian disajikan secara deskriptif kualitatif. Jumlah populasi dalam penelitian ini 120 orang, dan sampel penelitian sebanyak 12 orang (10%) yang dipilih dengan metode purposive sampling. Hasil penelitian adalah (1) pelaksanaan perjanjian bagi hasil akad muẓāraʻah di Cianjur belum sepenuhnya sesuai dengan UU No. 2 Tahun 1960 tentang perjanjian bagi hasil lahan pertanian dan hukum Islam dalam kerjasama pertanian. Hambatan dalam melaksanakan peraturan No 2 Tahun 1960 dan hukum Islam dalam kerjasama pertanian adalah tidak ada sosialisasi dari pihak manapun terkait UU No. 2 Tahun 1960 tentang perjanjian bagi hasil tanah pertanian dan hukum Islam dalam kerjasama pertanian. Adanya kebiasaan-kebiasaan yang telah berlangsung turun temurun. (2) Implikasi akad muẓāraʻah terhadap kehidupan ekonomi petani adalah pemenuhan kebutuhan ḍarūriyyah yaitu konsumsi dan pendidikan keturunanya, sedangkan pemilik lahan dapat memenuhi kebutuhan yang lebih kompleks, antaranya pemenuhan ḍarūriyyah, dapat mengalokasikan sebagian dana untuk pergi haji, bersedekah dan zakat kepada orang lain yang membutuhkan. Dan (3) Implikasi akad muẓāraʻah kehidupan sosial adalah adanya kepedulian antara pemilik lahan dan petani yang diwujudkan dengan saling membantu ketika dalam kesulitan. Namun demikian, perhatian dari pemerintah tetap diperlukan untuk menjamin hubungan baik antara kedua belah pihak yang bekerjasama.]
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.