According to Research abaut the decision of zakat payment by compulsory zakat or muzakki in determining how much zakat to pay is very interesting to be traced as a muzakki behavior to fulfill his religious obligations. Muzakki's behavior towards zakat payment is inseparable from the explanation of some of the underlying reasons by looking at it from the perspective that leads to their understanding of religion or subjective norms, attitudes and wills held by the muzakki. In terms of accounting it also relates to the accounting behavior of calculations and decisions that are the basis for muzakki's considerations. For this purpose, this study is to examine the behavior (compliance, attitudes and norms) of the decision to pay zakat and to find out whether accounting information mediates the relationship between behavior and the decision to pay zakat. This research was conducted on the perception of 100 muzakki people who pay zakat in all Baitul Mal in Aceh. Based on the results of the study, it was found that Muzakki's attitude had a positive and significant effect on the perception of zakat accounting information. The perception of accounting information has a positive and significant effect on the decision of muzaki to pay zakat through Baitul Mal. Accounting information only mediates the influence of attitudes on muzakki's decision to pay zakat but does not mediate subjective norms and muzakku's compliance to pay zakat. The study recommends the importance of accounting information to improve the decision of muzakki to pay zakat in Baitul Mal Aceh.
The agricultural sector is a role model that can be the basis for policymakers to integrate Islamic insurance patterns in agriculture. This research aims to design a model of the Islamic agricultural insurance system based on Islamic law in the context of Indonesia. This study is expected to contribute for Indonesian government to accommodate the implementation of the Islamic agricultural insurance system and pattern in Indonesia. This study used an expert system approach through data collection and information as a reference in the formulation of model designs, including interviews, questionnaires, direct observation, and data synthesis in the field. This research stage used a systems development conceptual model described in the research process, including planning, analysis, design, verification, validation, and building models. The research hypothesis is confirmed that Islamic agricultural insurance can be implemented based on risk and investment with tabarru’ funds (mutual financial aid funds) and investment funds. Islamic agricultural insurance is a way out for farmers, especially Muslim farmers, in ensuring agriculture management by managing the level of risk due to crop failure. Islamic agricultural insurance systems can guarantee risks that arise in agricultural businesses to provide inner peace to farmers in getting the good and right protection for businesses that run following Islamic principles. This research has resulted in innovative features and development models of Islamic agricultural insurance for the Protection and Empowerment of Farmers in Indonesia.
AbstrakStudi ini bertujuan untuk mengetahui kedudukan hukum prihal pertanggungjawaban antara perusahaan Go-Jek dengan mitra kerjanya. Belum jelasnya pertanggungan asuransi kecelakaan terhadap driver disebabkan belum adanya peraturan yang secara jelas mengatur tentang kendaraan roda dua yanga dijadikan alat transpoirtasi umum di Indonesia. Penelitian ini menggunakan jenis penelitian library research dan field research yang mengkaji berbagai data dokumen terkait penelitian dan menggabungkan dengan data wawancara yang dilakukan secara langsung dengan subjek penelitian. Metode analisis yang digunakan adalah normative-empiris dengan menggunakan pendekatan perundang-undangan (statute approach). Metode pengumpulan data yang digunakan adalah studi kepustakaan dan wawancara. Hasil dari penelitian ini menunjukkan bahwa hubunagan hukum antara driver dengan PT. Go-Jek Indonesia hanya sebatas hubungan mitra kerja sehingga PT. Go-Jek Indonesia tidak bertanggung jawab apabila terjadi kecelakaan kerja, hanya saja mitra kerjanya akan ada asuransi yang dikelola berupa Go-Protection dan juga bekerjasana dengan allianz sebagai bentuk perlindungan keselamatan kerja. Kendaraan roda dua yanga dijadikan alat transpoirtasi umum di Indonesia tidak masuk dalam klasifikasi kendaraan bermotor umum dikarenakan tidak diatur dalam peraturan perundang-undangan. Kata Kunci : Go-Jek , Pertangungjawaban Kemitraan.
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