ZAKAT AS LOCALLY-GENERATED REVENUE: ITS ACCOUNTING TREATMENT AT BAITUL MAL ACEH

In Aceh, Indonesia, zakat is included as a locally-generated revenue (Pendapatan Asli Daerah – PAD) and it is managed by a government body called Baitul Mal. As a government institution, Baitul Mal is obligated to present financial statements according to Government Accounting Standards (Standar Akuntansi Pemerintah - SAP). This article reports the findings of the accounting treatment for zakat financial statements in Baitul Mal Aceh. Baitul Mal Aceh as the government zakat institution is annually required to disclose two different financial statements, both financial statements based on Government Accounting Standards (SAP) and based on a statement of financial accounting standards 109 (PSAK 109). Therefore, the purpose of this study is to investigate the compliance of Baitul Mal Aceh with SAP dan PSAK 109 in zakat financial reporting. This research is a descriptive study from the data obtained through field study. The results showed that Baitul Mal Aceh has implemented both SAP and PSAK 109 in presenting the financial statements regardless of some items that might not be in accordance with the standards. In financial statements based on SAP, a variance was found in the presentation of information related to the procurement of assets and the details of the depreciation. As for the financial statements based on PSAK 109, it has been presented from 2012 to 2017. From the available data, there are some differences in the disclosure compared to PSAK 109. Amil funds and non-halal funds were not disclosed in the balance sheet as well as there was no statement of changes in assets under management. Moreover, these financial statements were not presented in the last two years due to limited supporting facilities/devices and human resources.========================================================================================================Zakat sebagai Pendapatan Asli Daerah: Perlakuan Akuntansinya pada Baitul Mal Aceh. Di Aceh, Indonesia, zakat dimasukkan sebagai salah satu Pendapatan Asli Daerah (PAD) yang dikelola oleh sebuah institusi pemerintah yang disebut Baitul Mal. Sebagai badan pemerintah, Baitul Mal diwajibkan untuk membuat laporan keuangannya sesuai dengan Standar Akuntansi Pemerintah (SAP). Artikel ini menyajikan temuan dari perlakuan akuntansi pada laporan keuangan zakat di Baitul Mal Aceh. Baitul Mal Aceh sebagai lembaga amil zakat pemerintah diwajibkan menyajikan dua laporan keuangan yang berbeda setiap tahunnya, yaitu laporan keuangan menurut Standar Akuntansi Pemerintahan (SAP) dan menurut Pernyataan Standar Akuntasi Keuangan Nomor 109 (PSAK 109). Untuk itu, tujuan dari penelitian ini adalah untuk menginvestigasi kepatuhan Baitul Mal Aceh dengan SAP dan PSAK 109 dalam penyajian laporan keuangan zakat. Penelitian ini adalah studi deskriptif berdasarkan data yang diperoleh dari studi lapangan. Hasil penelitian menunjukkan bahwa Baitul Mal Aceh telah menerapkan sistem pelaporan sesuai dengan kedua standar yang dimaksud meskipun masih terdapat beberapa item yang tidak sesuai. Pada pelaporan keuangan menurut SAP, masih ditemukan ketidaksesuaian dalam penyajian informasi terkait pengadaan aset dan rincian penyusutannya. Adapun untuk laporan keuangan dengan PSAK 109, Baitul Mal Aceh sudah pernah menyajikannya dari tahun 2012-2017. Dari data yang tersedia, terdapat beberapa ketidaksesuaian penyajian laporan keuangan dengan PSAK 109. Dana amil dan dana non-halal tidak disajikan dalam laporan posisi keuangan serta tidak ada laporan perubahan aset kelolaan. Bahkan dalam dua tahun terakhir, tidak ada penyajian laporan keuangan ini dikarenakan keterbatasan sarana/perangkat pendukung dan sumber daya manusia yang tersedia

PERSEPSI DOKTER TERHADAP ZAKAT PENGHASILAN

Zakat penghasilan merupakan zakat yang diwajibkan kepada setiap atau suatu keahlia profesional tertentu. Zakat penghasilan merupakan zakat muncul dari pada ijtihad ulama kotemporer. Zakat penghasilan di tunjukkan kepada pelaku profesi yang tidak dibahas sebelumnya didalam Al-Quran dan Hadist. Pada penelitian ini dilakukan untuk mengehatui bagaimana pemahaman pelaku profesi Dokter pada Asosiasi IDI kota Banda Aceh terhaap zakat penghasilan, dan yang menjadi fokus dari pembahasannya iyalah persepsi dai para Dokter tersebut terhadap zakat penghasilan dan apa saja yang menjadi faktor yang mempengaruhi pemahaman dari para Dokter tersebut terhadap zakat penghasila

Kontribusi Pemerintah dalam Pengelolaan Zakat di Aceh (Kontestasi Penerapan Asas Lex Specialis dan Lex Generalis)

Aceh as the implementation of Islamic law that apply actually has a strong and comprehensive regulation in managing zakat management as one of the Islamic economic instruments that can be relied upon. No new provisions actually be said that the setting is global and thus requires the derivation of a general- derivation of other rules in accordance with the demands of today’s circumstances, especially if it is associated with some of the specifics that are given to Aceh in applying the principle of lex specialist in public law requirements within the framework of Islamic law. Terms and conditions of Zakat as Zakat PAD can reduce the payment of income tax payable is stipulated in Law 11/2006 (BAL) of the Government of Aceh and Aceh Qanun No. 10/2007 on the Baitul Mal is still being debated. This problem is triggered by the perception and understanding of the parties as to whether zakat diperlalukan as pure PAD managed according to Law No. 17 of 2003 on State Finance and Government Regulation (PP) No. 58/2005, of the Regional Financial Management or managed as a special revenue. Similarly, if the charity is paid muzakki in Aceh can decimate the income tax payable (tax-crediet) according BAL and Qanun above or must according to Law No. 7 of 1983 on Income Tax mentions zakat can only reduce the amount of taxable income (tax-deductable). This regulation conflicts must be resolved, among others, by mating / combination and fusion (matching) the existing rules so as not to be controversial, so the contribution of the Government of Aceh to the management of zakat is not marred by it

KEPEMILIKAN DAN PENGUASAAN MANFAAT DALAM PERSPEKTIF FUQAHA

There are various understandings of the meaning of benefits, whether it can be categorized as property or not. The musalabi and Wahbah al-Zuhayli mushafa are of the same opinion about the benefits despite the different editorials, namely the usefulness or usefulness produced from a particular object, such as inhabiting a house, driving a car, wearing clothes, etc., while the Prophet Ahmad Al-Zarqa states that the benefits is the essence of ownership of property and objects with 'haq al-intifa', which is more common because the more includes the beneficial properties also includes 'haq al-intifa' which is something that benefits obtained from the permission of the owner, without ownership of the object. According to Hanafiyah, benefits other than the aqad ijarah are considered not valuable, in contrast to Syafi'iyah and Hanabilah who argue that the benefits of an object lie in the object itself, because that is the purpose of using the object. And mastery of the benefits of al-ijarah, al-'ariah, al-waqaf, al-washiyah bi al-manfaah and al-ibahah can switch after the benefits are exchanged for rewards and benefits of an object must be handed over

Digital-Based Information System of Zakat Management in Indonesia: Strategies for Increasing Revenue in Fiqh Muamalah Perspectives

This study aims to examine the digital-based zakat management information system and strategies for increasing ZIS fund income from the perspective of muamalah fiqh in NTB and Aceh. This study focuses on using SimBaznas on the loyalty of zakat payments, the cand constraints, and strategies taken to increase zakat payments in the two regions. This is a mixed-method study to obtain more comprehensive, reliable, and objective data. The results showed that the implementation of SimBaznas at Baznas in NTB was only carried out on reporting zakat collection that had been carried out properly, while reports and asset reports had not been well informed in SimBaznas. Meanwhile, in Aceh Province, all SimBaznas features have not been effective. Quantitative analysis shows that the ease of use and availability of facilities and infrastructure does not guarantee a correlation with the implementation of SimBaznas in the two provinces. In addition, the seriousness of the interest of SimBaznas users has an effective effect on the implementation of the system. However, it is certain that the existence of SimBaznas has no significant effect on the loyalty of Muslims in the two provinces. The problem with using SimBaznas is caused by the lack of quantity and quality of IT-based human resources. Therefore, the strategies that can be applied are improving the quality and quantity of SimBaznas IT managers, socializing SimBaznas to the public, encouraging ratifying the law on zakat as a tax deduction, and finalizing the regulation of zakat as PAD in Aceh. Therefore, in the context of fiqh muamalah, Baitul Mal will increasingly contribute to poverty alleviation, economic development, and human resource development in NTB, Aceh, and Indonesia

WAKAF TUNAI DALAM PERSPEKTIF MAJELIS ULAMA INDONESIA (Analisis Terhadap Fatwa MUI No.2. Tahun 2002 Tentang Wakaf Uang)

MUI fatwa against legal permissibility (jawaz) wakaf cash has the basis of consideration nash argument (hadith Ibn Umar) which reads ihbas ashlaha wa sabbil tsamarataha. The basic considerations of MUI also exist in the aspect of its mashlahah, that the money waqf has flexibility (flexibility) and the great benefit that is not owned by other objects, in addition to its easiness in capturing waqif. The MUI sees it necessary to the development of meaning because of the substance of that understanding is the necessity of ta'bid on the substance of mawquf substance (baqa 'ainih). So the element of his devotion is to emphasize only aspects of matter not including the nature of things as well as the eternal intrinsic value of money (baqa 'ashlih). So with the development of understanding of this wakaf, is expected to open opportunities for reinterpretation of the meaning of waqf more relevant in the economic development of society. MUI also sees the need for the addition of "aw ashlihi" (baqa ashlih) which means the subject of fixed property is not lost, the addition of sentence in the definition of wakaf is also in order to understand or interpret the dedication on the aspect of the nature of the wakaf (nature

THE CONCEPT OF TAX IN THE PERSPECTIVE OF ABU UBAID

This article examined if the implementation of tax policies in Indonesia adopts the Islamic concepts or not. In doing so, the article refers to Ubaid’s concepts on tax collection as advocated in the Islamic community. The main concern of the article was at exploring realities and practices during the implementation of tax policies to the Indonesian citizens, which in turns affecting the Muslim societies as well. This inquiry was explored usingqualitative method, in which the socio-economics approach was used as the basis of analysis. The data was collected using interviews of reputable figures in the field of Islamic economics and tax policies. The research findings disclosed that the Indonesian tax policies have partially adopted the Ubaid’s concepts on tax collection. In term of legal sources, the Indonesian tax policies have fully referred to the Indonesian tax law, and few of them have similarities with Ubaid’s concepts of the tax collection

PENGARUH RELIGIUSITAS TERHADAP PERILAKU ETIKA BISNIS ISLAM PEDAGANG PASAR TRADISIONAL DI KOTA BANDA ACEH

Suatu kegiatan bisnis harus dilakukan dengan etika atau norma-norma yang berlaku di masyarakat bisnis agar para pedagang tidak melanggar aturan yang telah ditetapkan. Namun pada pasar tradisional di kota Banda Aceh masih terdapat penyimpangan dan kecurangan. Ada beberapa hal yang mendorong seseorang berperilaku religius atau tidak religius jika dilihat dari dimensi religiusitas. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh religiusitas terhadap perilaku etika bisnis Islam pedagang pasar tradisional di Kota Banda Aceh. Religiusitas terdiri dari dimensi keyakian, praktik agama, pengamalan, pengetahuan, dan pengalaman. Penelitian ini merupakan penelitian lapangan dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah pedagang pasar tradisional di kota Banda Aceh dengan sampel yang diambil sebanyak 102 responden dengan menggunakan teknik purposiv sampling. Penelitian ini menggunakan data primer yang diperoleh dari penyebaran angket/kuesioner. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan bantuan software IMB SPSS Versi 20. Hasil penelitian ini menunjukkan bahwa secara parsial dimensi Keyakinan Agama, dimensi Pengamalan Agama berpengaruh positif dan signifikan terhadap perilaku etika bisnis Islam pedagang pasar tradisional di Kota Banda Aceh. Sedangkan dimensi Praktik Agama, Pengetahuan Agama, dan Pengalaman Agama berpengaruh positif dan tidak signifikan terhadap perilaku etika bisnis Islam pedagang pasar tradisional di Kota Banda Aceh. Secara simultan dimensi keyakinan Agama, dimensi Praktik Agama, dimensi Pengamalan Agama, Pengetahuan Agama, dan Pengalaman Agama berpengaruh positif dan signifikan terhadap perilaku etika bisnis Islam. Berdasarkan uji R Square (R2) pengaruh yang diberikan sebesar 33,1 %, sedangkan sisanya 66,9% dipengaruhi oleh variabel lain di luar model

PRAKTIK MEKANISME PENETAPAN HARGA JUAL BELI PADI DI KABUPATEN ACEH BESAR

The purpose of this study is to discuss the practice of determining the selling and buying price of rice that is practiced by the people in Aceh Besar district. In this practice, there are two times for determinations the sale and purchase price of rice which is considered to contain an element of gharar in the second price determination. This research will explain: how the mechanism of the practice, a review of Islamic law related to the practice, whether the practice can be practiced in other areas. This study uses field research methods with data collection techniques in the form of interviews. The results of the study concluded: (1) In the practice of two times price determination buying and selling rice, there are three types of contracts used, that is the ba'i, hybrid contract between ba'i and wadiah and a hybrid contract between ba'i and qardh. (2) The practice using a ba'i is legal by refers to the rules of ushul fiqh related to the basic law of muamalah that is mubah. The legality is also supported by urf which is able to bring benefit even though it contains elements of gharar in it. The element of gharar in the second price fixing is considered gharar yasir which is legal because it has become 'urf that is able to present benefits and mutual pleasure towards the consequences that arise from the gharar element. Two other types of contracts, a hybrid contract between ba’i with wadiah and a hybrid contract between ba’i with qardh according to the Islamic law riview, they are not contrary to Islamic Law. (3) Although in real terms this practice can increase farmers' income, this practice cannot be practiced in other areas. Keywords: Price determination mechanism, Gharar, Hybrid Contrac

RISK COVERAGE ACCORDING TO DSN-MUI FATWA NO. 39 OF 2002 CONCERNING HAJJ INSURANCE: A STUDY AT THE MINISTRY OF RELIGIOUS AFFAIRS OF BANDA ACEH CITY

This article aims to analyse the practice of Hajj insurance at the Ministry of Religious Affairs of Banda Aceh City with a review according to Fatwa DSN-MUI Number 39 of 2002 concerning Hajj insurance. The role of the government in the management of Hajj insurance and the mechanism for submitting Hajj insurance claims are analysed. The problems in this study focus on how is the practice of Hajj insurance for pilgrims and the mechanism for submitting Hajj insurance claims at the Ministry of Religious Affairs of Banda Aceh City with relevance to the DSN-MUI Fatwa Number 39 of 2002 concerning Hajj Insurance Practices. The primary data is gathered from interviews and observations. While secondary data is obtained from the results of research related to this study. The results showed that, first, the insurance practice at the Ministry of Religious Affairs of Banda Aceh City is only limited as a facility provider who proposes to the Central Ministry of Religion Office as a policy holder, so that the insurance claim process occurs at the central level and can be confusing for pilgrims. Nevertheless, the Hajj insurance used by pilgrims is considered in accordance with Islamic teachings because it is sharia-based. Second, the mechanism for submitting insurance claims, families can apply for insurance to the provincial ministry of religion office which will then be submitted to the centre while carrying a number of requirements. Some of the requirements include a death certificate (SKK), a statement letter of heirs from the sub-district and the account number of the deceased or heirs. Third, in the review of the DSN-MUI fatwa No.39 of 2002 concerning Hajj insurance, the practice of Hajj insurance that occurs at the Ministry of Religious Affairs of Banda Aceh City is still less than optimal. Hajj pilgrims do not even know at all about the insurance claim process. Especially for pilgrims from the regions, the process of submitting claims is considered difficult to understand. In fact, the heirs of pilgrims often do not know how to submit insurance claims used by pilgrims, the absence of representatives from PT Asuransi Takaful Keluarga in the regions is also an obstacle in the process of submitting claims, so that the families of pilgrims face challenges in submitting claims with a long procedures