Modernisasi Pengelolaan Zakat Di Lazismu

Zakat is a worship and social obligation for the aghniya '(hartawan) after its wealth meets the minimum limit (niṣhab) and span a year (ḥaul). The goal of realizing equity in justice in the economy. As one of the assets of Islamic economic institutions, zakat is a potential source of funding strategy for the welfare of the ummah. The management of zakat is a problem today because of its rapid development. In Indonesia itself in the management of zakat at first without institutional (tadisional) but with the establishment of Law No. 38 of 1999 on the management of zakat, so that emerge various kinds of Amil Zakat Institute. With this the researcher aims to describe and clearly describe the Management of zakat in Lazismu with modern system, or Moderinsasi Zakat Management in Lazismu based on the characteristics of modern management. with the aim of describing the modern management of ZIS and knowing the management of modern ZIS management used by Lazismu. The type of this research is Pustaka (qualitative), based on the type and purpose of this research is a research with qualitative approach Interpretatif, this approach is based on the quality and objective meaning, by maintaining relevance, purity, kepalitan, popularity and maintain objectivity data. With data processing collect primary and secondary data are: books, magazines, articles, and other scientific works, Quoting the sentence from the data then describe it and analysis of the data. After doing the research, the researcher got the conclusion that in the management of Lazismu from three forms that is, management, source of fund, collection or payment and distribution of kesulusurah using modern ZIS management based from the characteristic of modern ZIS management, but little underlined in fund source, collection and payment there are still using the system in the beginning (traditional)

Tinjauan Hukum Islam Terhadap Uang Muka Dalam Sewa menyewa Mobil di Himalaya Tour and Travel Surakarta

The development ofbusiness todays began to turn into practical thing, one of them is car rental service. It is caused by the expensive cost of buying car, so that many people who do not capable to buy it. Car rental have an important role for society today. With a low cost, the societyalready usesthe vehicle without convoluted. Car rental process at Himalaya Tour and Travel after theoccurred of a transaction (contract) between the tenants and the rental owners with expressed verbally andformed of memorandum. In practice the tenant can not take back the down payment when canceling the rental agreement, although there is no agreement with the employers first. The down payment which happens in the car rental Himalaya Tour and Travel is amoney suspension from the total accumulated of car rental. From this phenomenon the author try to trace and examine the views of Islamic law on the implementation of down paymentin the car rental. In writing this essay, the type of research which is used by authoris field research, and studying the problem based on the norms that are taught bynaṣṣand the opinion of Muslim clerics and scholars who are in the books. The techniques of collecting data are observation, interview, and documentation. The data in this study is analized and presented in the form of words, and categorized according to the formulation of the problem, than the last step is the conclusion. Based on the research, the author concludes that in the implementation of the down payment and lease in the car rental in the Himalaya Tour and Travel is valid or allowed according to the terms and the pillars of the Islamic law. Down payments have become a habit as a symbol of commitment in doing business agreement, if undone, it will be difficult for businessmanand most people. Keyword: Islamic Law, Practice Car Rental, Down Payments

Tinjauan Hukum Islam Terhadap Praktik Penggarapan Kebun Kelapa Sawit Di Kecamatan Geragai Kabupaten Tanjung Jabung Timur Provinsi Jambi

Praktik penggarapan kebun kelapa sawit di kecamatan Geragai bisa dikatakan cukup unik. Di tempat lain pada umumnya ketika mengadakan kerjasama penggarapan yang dibagi hanya hasil panen dari tanamannya saja, berbeda dengan yang terjadi di kecamatan Geragai, dalam praktik penggarapannya yang dibagi adalah tanaman sekaligus tanah garapannya. Sehingga hal ini menjadi sebuah peluang bagi peneliti untuk dijadikan sebagai objek kajian penelitian dan diharapkan mampu memberikan konstribusi pemikiran dalam bidang penggarapan perkebunan, khususnya sistem bagi tanaman sekaligus tanah penggarapan kebun kelapa sawit antara pemilik tanah dan petani penggarap. Tujuan dari penelitian ini adalah sebagai berikut: (1) Untuk mengetahui praktik penggarapan kebun kelapa sawit di kecamatan Geragai (2) Untuk mengetahui tinjauan hukum Islam terhadap praktik penggarapan kebun kelapa sawit antara pemilik tanah dan penggarap di kecamatan Geragai. Penelitian ini adalah penelitian lapangan (field research) dengan pendekatan kualitatif, pendekatan yuridis dan pendekatan sosiologis. Metode pengumpulan datanya dengan wawancara, observasi dan dokumentasi. Berdasarkan hasil penelitian, praktik penggarapan kebun kelapa sawit yang dilakukan masyarakat kecamatan Geragai adalah kerjasama yang sah, walaupun mayoritas ulama tidak membolehkan akad mugharasah, tapi peneliti menyimpulkan bahwa akad mugharasah tersebut sah dan tidak bertentangan dengan hukum Islam. Dasar hukumnya adalah istihsan bi al-„urf, yaitu istihsan yang berdasarkan pada adat kebiasaan yang berlaku umum. Karena akad perjanjian penggarapan kebun kelapa sawit yang membagi tanaman sekaligus tanahnya sudah menjadi adat kebiasaan masyarakat Geragai dan sudah berlangsung sejak lama. Selain itu pembagian tanaman sekaligus tanahnya dilaksanakan secara adil sesuai dengan kesepakatan awal tidak ada unsur penipuan dan tidak ada yang merasa dirugikan dan terzalimi, maka muamalah itu sah dan dibolehkan

Tinjauan Hukum Islam Terhadap Praktek Akad Jual Beli Ikan Nelayan (Studi Kasus Di Desa Pangkalan Kecamatan Sluke Kabupaten Rembang)

Perkembangan ekonomi pada masa sekarang ini telah banyak muncul berbagai macam praktek jual beli, diantaranya adalah praktek jual beli ikan nelayan. Praktek jual beli ikan sudah sejak zaman dahulu dan sudah menjadi kebiasaan di lingkungan masyarakat. Walaupun sering ditemui ada yang dijalankan sesuai dengan syariat maupun bertentangan dengan syariat. Maka penelitian ini bertujuan untuk mendeskripsiskan secara jelas tentang praktek akad jual beli ikan yang dilakukan nelayan di Desa Pangkalan, dan menjelaskan pandangan hukum Islam terhadap praktek akad jual beli ikan nelayan di Desa Pangkalan. Jenis penelitian ini adalah penelitian lapangan (field reseach), untuk mencapai tujuan tersebut penulis menggunakan pendekatan kualitatif yang bersifat deskriptif yaitu penelitian yang bertujuan memberikan peneliti terhadap keadaan atau fenomena sosial yang berhubungan dengan praktek akad jual beli ikan nelayan. Dalam pengumpulan data dalam penelitian ini menggunakan metode observasi, wawancara dan dokumentasi. Dalam penelitian ini peneliti menganalisa data yang diperoleh dengan cara deskriptif kualitatif yaitu analisis yang menggambarkan keadaan atau suatau fenomena dengan kata-kata atau kalimat, kemudian dipisahkan menurut kategori untuk memperoleh kesimpulan. Berdasarkan penelitian akad perjanjian yang ada di Desa Pangkalan dalam pelaksanaan praktek akad jual beli sesuai dengan adat yang ada di Desa tersebut. Bentuk akad yang dilakukan dalam pelaksanaan praktek jual beli di Desa Pangkalan Kecamatan Sluke Kabupaten Rembang adalah secara lisan tidak tertulis, karena mereka sistem kepercayaan diantara kedua belah pihak yang melakukan akad. Yang menjadi permasalahan dalam penulisan Skripsi ini yaitu dalam penetapan harga sepihak yang dilakukan oleh tengkulak sehingga menimbulkan unsur keterpaksaan pada pihak nelayan dan transaksi ini merasa dirugikan karena ada kecurangan ketika tengkulak melakukan penimbangan ikan tersubut, berdasarkan hal tersebut maka praktek jual beli ikan nelayan di Desa Pangkalan Kecamatan Sluke Kabupaten Rembang hukumnya tidak sah dalam pertentangan hukum Isla

Tinjauan Hukum Islam Terhadap Pengelolaan Dana Simpan Pinjam Di Serikat Takaful Guru Damrong Wittaya School (Bannangseta Yala Thailand Selatan)

The purpose of this study was to determine the savings and loan fund in Takaful Sarikat Damrong Wittaya School Teachers (Bannangseta, Yala, southern Thailand) under Islamic law. This research is a field research with qualitative approach. The methods used in data collection was by observation, interview and documentation. The analysis is a method Deductive and inductive methods. The results of this study, it can be concluded that (1) Management of Funds Deposits consisting of Management with the principle of Mudharabah, and Wadiah complies with Islamic law, because it has sufficient criterion in terms of the definitive, application in the field, and in terms of the practices will be undertaken by takaful teachers' union. (2) The management of loan funds with Takaful Master Damrong Wittaya School, conducted by two principles, namely the principles of Murabahah and principles Qardhu Al Hasan. In practice murabaha conducted in accordance with the principles of Islamic law because there was an agreement between the seller in this case carried out by the union with the buyers. While in practice Qardhu Al Hasan was also in conformity with Islamic law because the intention of the union in helping others and giving dried on gradually without any additional payment by money at all

Analisis Dewan Syari’ah Nasional Tentang Akad Pembiayaan MurābaḤah Di Bmt Sakinah Bekonang Sukoharjo Tahun 2015

Baitul Māl Wat Tamwil (BMT) is a financial institution which helps micro businesspeople and small businesspeople based on Sharia. In BMT, there is a program of financing such as the financing of murābaḥah. Along with the great quantities of murābaḥah system in the BMT institution, there are also great quantities of variation in implementing the financing system of murābaḥah, therefore, the writer is interested in studying “The Analysis of The National Sharia Board on The Implementation of Murābaḥah Agreement in BMT Sakinah Bekonang Sukoharjo“. The problem statements are: How is the implementation of murābaḥah agreement in BMT Sakinah Bekonang Sukoharjo and how is the view of the National Sharia Board on the financing of murābaḥah agreement? Meanwhile, the objectives of this research are to know the implementation of murābaḥah agreement in BMT Sakinah Bekonang Sukoharjo and to know how the analysis of the National Sharia Board on the implementation of murābaḥah agreement. This research used the type of qualitative research. The sources of data were obtained from the primary data (directly) which were from the field research through, interview with the manager as the person in charge of BMT Sakinah, and the secondary data (indirectly) which were from other literatures being relevant to the studied problems. Besides interview, the methods of data collection which were used were observation and documentation. Meanwhile, the method of data analysis was a descriptive analysis aiming at describing the phenomenon or the real condition in the implementation of murābaḥah agreement in BMT Sakinah Bekonang Sukoharjo. From the result of the research, it was known that the murābaḥah agreement in BMT Sakinah had been appropriate to Sharia because of fulfilling the requirements and the essential pillars. Besides, in the implementation, the customers conducted installment for a period of time determined by BMT Sakinah without breaking the Sharia laws because there had been an agreement and signing early when the customer and the side of BMT Sakinah agreed each other. The implementation of murābaḥah agreement in BMT Sakinah Bekonang Sukoharjo refered to The National Sharia Board in their decree 04/DSN-MUI/VI/2000 that is in the first section: The General Stipulations of Murābaḥah in the Sharia Bank Number 5 and 7 which explain: (No. 5) Bank must conveys everything related to the buying, for example if the buying is conducted through credit and (No. 7) The customer pays the price of items which has been agreed in a certain period of time which has also been agreed

Analisis Pengaruh Inflasi, Suku Bunga, Tingkat Bagi Hasil Dan Financing To Deposit Rasio (Fdr) Terhadap Deposito Mudharabah Pada Bank Umum Syariah (Bus) Di Indonesia Periode Januari 2013-Desember 2015

This research aims to know the variables of Inflation (INF), Interest Rate (BI RATE), Level of Production Sharing (TBH) and Finance to Deposit Ratio (FDR) on the Mudharabah Deposit (DM) in the Common Islamic Banks in the period of January 2013 -December 2015. Type of the data used in this research are secondary data in the form of monthly time series. The method of analysis in this research used the quantitative analysis and the analysis tool which was used was Analysis of multiple linear regression. The results of the research revealed that the level of production sharing of the common Islamic banks had a positive and significant influence on the Mudharabah deposit. Meanwhile, the interest rate had a positive and significant influence on the Mudharabah deposit. Finance to Deposit Ratio (FDR) negative and significant influence on the Mudharabah deposit. Inflation had no significant influence on the Mudharabah deposit. The level of production sharing had a positively significant influence and the interest rate had a positively significant influence so did the Finance to Deposit Ratio (FDR), because the customers considered which investment opportunity that has more benefit between investing the funds in the Islamic bank or in the conventional bank. Meanwhile, inflation has no significant influence because the customers had been accustomed to the inflation in Indonesia

Tinjauan Hukum Islam Terhadap Praktek Majeg Dalam Pembagian Hasil Ladang ( Studi Kasus di Desa Karanganyar Kec. Purwanegara Kab. Banjarnegara Jawa Tengah)

Praktek majeg yaitu kerjasama didalam bidang pertanian dimana pemilik lahan tidak sanggup untuk mengolah lahannya kemudian ditawarkan kepada orang lain untuk menggarapnya dengan bagi hasil nanti pada saat panen. Di dalam pembagian hasil ladang yang ada di Desa Karanganyar dimana dalam pambagiannya tersebut dengan menggunakan adat yang ada di Desa Karanganyar tesebut, sehingga menjadi peluang peneliti untuk obyek kajian penelitian yang dapat memberikan kontribusi pemikiran dalam bidang penggarapan lahan, khususnya bagi para pelaku praktek yang menggunakan sistem majeg bagi. Tujuan dari penelitian ini adalah sebagai berikut: (1) Mengetahui praktek majeg dalam pembagian hasil ladang yang ada di desa karanganyar banjarnegara. (2) Mengetahui tinjauan hukum Islam terhadap praktek majeg. Penelitaian ini adalah penelitian lapangan (field research ) dengan pendektan kualitatif. Metode yang digunakan dalam pengumpulan data adalah dengan cara wawancara dan dokumentasi. Analisis yang digunakan adalah metode Deduktif dan metode Induktif. Berdasarkan penelitian akad perjanjian yang ada di Desa Karanganyar dalam pelaksanaan praktek majeg dimana pembagian hasilnya adalah 1/5 atau 1/6 bagian sesuai dengan adat yang ada di Desa tersebut. Bentuk akad yang dilakukan dalam pelaksanaan praktek majeg di Desa Karanganyar Kecamatan Purwanegara Kabupaten Banjarnegara adalah secara lisan tidak tertulis, karena mereka sistem kepercayaan diantara kedua belah pihak yang melakukan akad. Akad tersebut dilakukan dengan dua cara yaitu, pertama dari pemilik lahan yang minta kepada penggarap untuk menggarap lahannya. Kedua dari penggarap yang langsung menemui pemilik lahan dia akan menggarap lahannya dengan sistem majeg. Praktek majeg yang ada di Desa Karanganyar Kecamatan Purwanegara Kabupaten Banjarnegara dapat dikatan kerjasama yang sah sesauai dengan hukum Islam, karena sudah memenuhi ketentuan dalam pelaksanaan kerjasama dalam muamalat, seperti adanya akad, kesepakatan antara kedua belah pihak, adanya kejelasan barang yang akan dijadiakan kerjasama

Analisis Perbandingan Kinerja Reksadana Syariah dan Konvensional Periode 2012-2014

This study aims to find out about 1) The difference in the performance of mutual funds Islamic and conventional (as seen from the return and risk), 2) The difference in the performance of mutual funds Islamic and conventional (seen from Sharpe index and Treynor index), 3) The difference in the performance of mutual funds and conventional (seen Daei Jensen Alpha). The method used in this research method of comparison to the determined sample of researchers during the month of January 2012 to December 2014. The sample was kind of Islamic and conventional mutual funds best for last 3 years. Hypothesis testing is done by using different test independent sample t-test using the program Statistical Product and Service Solution (SPSS) ver. 17.0, while the data used is the Net Asset Value per Unit (NAV / Unit), Jakarta Islamic Index (JII) and the Composite Stock Price Index (CSPI) and the data on Interest Rate of Bank Indonesia (SBI) monthly 2012-2014. These results indicate that the performance of Islamic and conventional mutual funds do not differ significantly. In the business performance of Islamic mutual funds are not less favorable to conventional mutual funds, religious and more accountable, because according to Islamic principles. Keywords: Performance, mutual funds, risk and return, Sharpe index, Treynor index, Jensen’s Alpha

Distribusi Dana Sosial Pada Baitul MAL WA TAMWIL (BMT) Alfadinar Kerjo Karanganyar

ABSTRACT One role of Islamic financial institutions is to distribute social funds to the people who come from non-asset funds (fines / garāmah) and other sources such as the donation, sadaqah, zakat and waqf. Thus, the obligation to institute sharia is distributing non-asset funds as a form of social funds. Cases where the application of social mobilization and distribution of funds committed by (BMT) Alfa Dinar Kerjo Karanganyar impose fines (garāmah) to customer. In addition to the collection of fines (garāmah), there are several other sources of social funds collected by BMT Alfa Dinar. The case can be defined in this research is how the application of the distribution of social funds in the Baitul Mal wa Tamwil (BMT) Alfa Dinar Kerjo Karanganyar and whether the implementation of the social fund distribution is in accordance with the National Sharia Board Fatwa (DSN) No. 17 / DSN-MUI / IX / 2000 regarding sanctions for capable customer who Procrastination Payment. The Advantage of this study is to determine and analyze the implementation of the distribution of social funds (garāmah) at Baitul Mal wa Tamwil (BMT) Alfa Dinar Kerjo Karanganyar. Advantage which can be obtained from the study are expected to be stimulated (stimulant) for further research and can be used as reference material in managing Islamic financial institutions particularly at Baitul Mal wa Tamwil (BMT) Alfa Dinar. This type of research is a field research (field research), this research is descriptive qualitative where in analyzing existing data, researchers used the analytical instrument metaphor (descriptive) by knowing the collected data and then analyze it. The final results showed social funds BMT Alfa Dinar Kerjo Karanganyar sourced from clients were unaware of responsibilities on murābahah and others. These funds are called fund of funds garāmah because the customer is expected to be more disciplined in carrying out its obligations, in addition to the social fund is also derived voluntary funds from the public in the form of mandatory dues and voluntary donations member. Implementation of the distribution of social funds by BMT Alfa Dinar Kerjo Karanganyar accordance with DSN MUI fatwa No. 17 2000 regarding sanctions on capable customer of procrastinating payment. Fine can be imposed on rogue clients, which could dama able to pay on time but deliberately delay. Fund fines (garāmah) is not taken and used by BMT Alfa Dinar Kerjo Karanganyar but something accommodated in the post or account that social funds each month will be transferred or donated to the amil zakat institutions to be used to help the poor, orphans and widows and decrepit