Fatwa DSN/MUI tentang Pengalihan Utang: Fatwa DSN MUI Nomor 31/DSN-MUI/VI/2002 tentang Pembiayaan Take over atau Pengalihan Utang

DSN sebagai lembaga yang berwenang mengeluarkan fatwa juga telah mengeuarkan beberapa  fatwa transakasi muamalah dengan menggunakan hybrid contract,  salah satunya yaitu Fatwa DSN MUI Nomor 31/DSN-MUI/VI/2002 tentang pembiayaan take over atau pengalihan utang. Metode pendekatan yang dipergunakan dalam penelitian ini adalah yuridis normatif dengan menitik beratkan pada data kepustakaaan atau data sekunder yaitu suatu penelitian yang secara deduktif dimulai analisa terhadap fatwa-fatwa. Tidak semua alternatif pada fatwa DSN-MUI tentang pengalihan utang digunakan dalam transaksi pengalihan utang yang dilakukan nasabah dan lembaga keuangan syariah. Kurang mendalamnya fatwa yang dikeluarkan DSN-MUI mengakibatkan simpang siur pemikiran dan pendapat oleh para praktisi, sehingga munculnya akad baru yang mana tidak sesuai dengan syariah terjadi di lapangan

Optimization of Cash Waqf-Based Crowdfunding: An Alternative Finance for Quality Education

Education in Indonesia still has significant problems such as the lack of adequate learning facilities, the low quality of education, the high cost of education and the large number of students who drop out of school. The main problem of Indonesian education is the high cost of education, making it difficult for students with middle to lower economy to continue their education. Waqf as an Islamic philanthropy can be a solution to education financing, supported by the MUI Fatwa with the provision of waqf developed with sharia securities through crowdfunding platforms. The regulation of cash waqf through the MUI (Indonesian Ulema Council) Fatwa was developed following the times in Fatwa No. 140/DSN-MUI/VIII/2021 which explains waqf as one of the sharia securities as financing waqf. However, the collection of waqf funds for education financing is still not optimal. So, this research aims to provide an alternative to waqf as an Islamic social financing system that can develop the quality of education in Indonesia with the aim of SDGs (Sustainable Development Goals) in creating quality education. This research method uses library research method with literature study analysis through MUI fatwa approach. The results of this study explain the contract scheme that can make it easier for waqif to waqf through crowdfunding in the form of education financing investment, namely the wakalah bil istismar contract and the syirkah contract. However, crowdfunding for education financing is not widely applied for

Muslim Perception on Zakat as A Tax Deduction in Indonesia

This study aims to examine the Muslim community's perception of tax-deductible zakat in Indonesia. We employ exogenous variables including religiosity, halal and haram aspects, legal aspects, trust, motivation, and satisfaction. We also use variables of perception as mediating variables. The research data was collected through the distribution of questionnaires to 543 Muslims from various parts of Indonesia. This study employs Structural Equation Modeling with PLS version 3.0 to analyze the data. The results indicate that religiosity, the legal aspect, trust, and satisfaction have a positive and statistically significant effect on performance, whereas the halal-haram aspect and motivation have a negative and statistically significant effect on the tax deduction of zakat.========================================================================================================ABSTRAK – Persepsi Masyarakat Muslim Indonesia terhadap Zakat sebagai Pengurang Pajak. Penelitian ini bertujuan untuk menganalisis persepsi masyarakat muslim terhadap zakat pengurang pajak di Indonesia dengan mengunakan religiusitas, aspek halal haram, aspek legal, kepercayaan, motivasi dan kepuasan sebagai variabel eksogen, sedangkan persepsi digunakan sebagai variabel mediasi. Data penelitian diperoleh dari penyebaran kuesioner kepada 543 Muslim dari berbagai wilayah di Indonesia. Analisis dilakukan dengan Structural Equation Modeling dengan PLS versi 3.0. Hasil penelitian menunjukkan bahwa religiusitas, aspek legal, kepercayaan, dan kepuasan berpengaruh positif dan signifikan terhadap kinerja, sedangkan aspek halal haram and motivasi berpengaruh negatif dan signifikan terhadap sistem zakat pengurang pajak

Optimization of Cash Waqf-Based Crowdfunding: An Alternative Finance for Quality Education

Education in Indonesia still has significant problems such as the lack of adequate learning facilities, the low quality of education, the high cost of education and the large number of students who drop out of school. The main problem of Indonesian education is the high cost of education, making it difficult for students with middle to lower economy to continue their education. Waqf as an Islamic philanthropy can be a solution to education financing, supported by the MUI Fatwa with the provision of waqf developed with sharia securities through crowdfunding platforms. The regulation of cash waqf through the MUI (Indonesian Ulema Council) Fatwa was developed following the times in Fatwa No. 140/DSN-MUI/VIII/2021 which explains waqf as one of the sharia securities as financing waqf. However, the collection of waqf funds for education financing is still not optimal. So, this research aims to provide an alternative to waqf as an Islamic social financing system that can develop the quality of education in Indonesia with the aim of SDGs (Sustainable Development Goals) in creating quality education. This research method uses library research method with literature study analysis through MUI fatwa approach. The results of this study explain the contract scheme that can make it easier for waqif to waqf through crowdfunding in the form of education financing investment, namely the wakalah bil istismar contract and the syirkah contract. However, crowdfunding for education financing is not widely applied for

Legal Analysis on the Fatwa of Sharia National Council on Rahn: Between Legal Philosophy and Its Implementation in Indonesian Sharia Pawnshop

The function of Sharia Financial Institutions (SFI) is to provide the easiness for the needs of the community in sharia-compliant funding. One of them is Pegadaian Syariah (sharia pawnshop), which offers the pawning (rahn) contract as one of the sharia-compliant quick funding solutions. The National Sharia Council (NSC) realized the need to issue a fatwa on the guidelines on rahn as a form of response to the needs of the community in various SFI products. However, this fatwa contains biased meaning against the concept the rahn which is obscurely implemented between dain and qardh in some SFI contracts. Therefore, this study tries to analyze the DSN Fatwa NO. 25/DSN-MUI/III/ 2000 and DSN Fatwa NO. 26/DSN-MUI/III/2000 concerning rahn between legal philosophy and its implementation in sharia pawnshops from the perspective of Fiqh Muamalah. The result of this study emphasizes that it is necessary to include in this fatwa a legal philosophy underlying reason for pawning (rahn) decision, whether it is debt (dain) caused by buying-selling/trading (bai') or due to money loan debt (qardh). This basis will explain the sharia-compliant boundaries of the implementation of the rahn contract in SFI, especially in sharia pawnshops which still makes qardh the basis for the realization of rahn implementation.Keywords: sharia pawnshops, rahn, qardh, DSN Fatwa NO. 25/DSN-MUI/III /2002 and DSN Fatwa NO. 26/DSN-MUI/III/2002