scholarly journals KONSEP PENGELOLAAN KEUANGAN ISLAM MENURUT PEMIKIRAN ABU UBAID

Author(s):  
Mohammad Ghozali ◽  
Ria Khoirunnisa

The State compile a variety of planning that aims to realize the prosperity evenly. In the concept of BaitulMaal it is balance budget. The concept that emphasizes on the balance between the budget accepted by the budget issued. Thus, Islam allows the debtor but doesnot recommend. In the management of State finances, the Messenger as the leader is always trying to implement policies aimed at kemashlahatan of the Muslims. Abu Ubaid in Al-Amwal, who explained that the distribution of wealth in a fair and equitable should be based on the principles of good fiscal justice and perfect as possible. One of the biggest sources of funding over the financing of all government spending gained at this time is through taxes. In Indonesia it is the backbone of the tax revenue of the State. Therefore, in order for tax not incriminating peng in the community then the Government of Indonesia to make related the poll rules. The existence of such a regulation is expected to appropriate tax proportional voting so that no one is harmed. Therefore, the Government of Indonesia sought to maintain the principle of fairness in the poll tax, namely by improving tax laws if found weaknesses in it. However, improvements for thesake of improvement Government Indonesia has done is not bearing fruit, even saw unfairly. So from this it takes an alternative rule that can manifest justice in society. This research uses a type of research literature (library research) with the theoretical approach. This research study using the method of analysis and critique of the studyresearch. This research using primary and secondary data. Methods of data analysis, using inductive techniques descriptive. The results of this research is the essence of thought Abu Ubaid on managing the finances of the State. This can be substantiated after review paradigm revenue from public ownership and State As like, sadaqah, kharaj, & ursy and khumus zakat, Jizya, and others that are tied to the halal-haram defined by Sharia law.Keywords: Management Of Public Finances Of Abu Ubayd, Baitul Maal

2019 ◽  
Vol 2 (1) ◽  
pp. 1-18
Author(s):  
Islamiyati Islamiyati

Abstrack The study analyzed Article 22 of Government Regulation Number 13 of 2010 concerning government policies for the exemption of waqf land certification fees according to state administrative law. The analyze focus on the reasons for the government to issue such policies in the perspective of the state administrative law. The research type of library research requires secondary data, which consists of primary, secondary and tertiary legal materials, normative juridical approaches, and qualitative data analysis. The results of the study explained that the government issued a policy of freeing the cost of waqf land certificates aimed at empowering waqf land so that its designation could be felt by the community, accelerating the legality of waqf land, protecting and securing and optimizing the benefits of waqf assets. This policy is an effort to understand waqf deeds which means worship and legal certainty. Government policy is the implementation of the function of the  state administrative law in creating a government that is clean and in accordance with the principles of good general governance, namely; the principles of legality, equality, justice, legal protection, wisdom, implementation of public interest, and acting meticulously. Key Words: State Administrative Law, Free of Cost, Endowments Land Certification Abstrak Penelitian menganalisis Pasal 22 Peraturan Peemrintah Nomor 13 Tahun 2010 tentang kebijakan pemerintah pembebasan biaya sertifikasi tanah wakaf menurut hukum administrasi negara. Menganalisis alasan pemerintah mengeluarkan kebijakan demikian dalam perspektif HAN. Jenis penelitian library research, memerlukan data sekunder, yang terdiri dari bahan hukum primer, sekunder dan tersier, pendekatannya yuridis normatif, dan analisis datanya kualitatif. Hasil penelitian menjelaskan bahwa pemerintah mengeluarkan kebijakan  membebaskan biaya sertifikat tanah wakaf bertujuan untuk memberdayakan tanah wakaf supaya peruntukannya dapat dirasakan masyarakat, percepatan legalitas tanah wakaf, melindungi dan mengamankan serta mengoptimalkan manfaat aset wakaf. Kebijakan ini adalah salah satu upaya memahami perbuatan wakaf yang bermakna ibadah dan berkepastian hukum. Kebijakan pemerintah merupakan implementasi fungsi HAN dalam menciptakan pemerintahan yang bersih dan sesuai asas pemerintahan umum yang baik, yakni; asas legalitas, kesamaan, keadilan, perlindungan hukum, kebijaksanaan, penyelenggaraan kepentingan umum, dan bertindak cermat. Kata Kunci: Hukum Administrasi Negara, Bebas Biaya, Sertifikasi Tanah Wakaf


Author(s):  
Mosgan Situmorang

<p>Dalam Undang-Undang Nomor 16 Tahun 2011 tentang Bantuan Hukum dikatakan bahwa pemberi bantuan hukum adalah lembaga bantuan hukum atau organisasi kemasyarakatan yang memberi layanan bantuan hukum. Jasa hukum yang diberikan kepada penerima bantuan hukum adalah cuma-cuma, dalam ar Ɵ mereka Ɵ dak mendapat upah dari pihak yang dibantunya, namun pemerintah akan memberikan dana bantuan untuk se Ɵ ap kasus yang ditangani yang besarnya disesuaikan dengan jenis kasusnya. Dana bantuan tersebut memang Ɵ dak akan diberikan kepada semua organisasi bantuan hukum, tetapi hanya kepada organisasi bantuan hukum yang sudah memenuhi syarat sesuai dengan Undang-Undang Bantuan Hukum. Karena dana tersebut berasal dari Anggaran Pendapatan dan Belanja Negara, maka tentu saja akuntabilitas organisasi bantuan hukum yang menerima dana tersebut harus dapat dipertanggung jawaban kepada masyarakat. Tulisan ini adalah berupa kajian norma Ɵ f, dengan demikian data yang digunakan adalah data sekunder berupa bahan primer yakni peraturan perundang undangan, utamanya Undang-Undang Nomor 16 Tahun 2011 dan undang- undang lain yang terkait serta bahan sekunder berupa bahan kepustakaan dan data dari internet. Dalam peneli Ɵ an ini disimpulkan bahwa Undang- Undang Bantuan Hukum sudah dapat mengan Ɵ sipasi perlunya akuntabilitas organisasi bantuan hukum tapi masih perlu di Ɵ ngkatkan dengan cara membuat aturan-aturan yang mendukung terciptanya akuntabilitas tersebut terutama peraturan mengenai standar bantuan hukum.</p><p>In Law No. 16 Year 2011 regarding Legal Aid, stated that legal aid provider is a legal aid organiza Ɵ on or community organiza Ɵ ons that provide legal aid services. Legal services provided by the legal aid organiza Ɵ on is free in the sense that they do not get paid from those who helped. However, the government will provide fi nancial assistance for each case handled that amount is in accordance with the type of case. The grant is not given to all legal aid organiza Ɵ ons but only to a legal aid organiza Ɵ on that has been quali fi ed in accordance with the Legal Aid Act. Because these funds come from the state budget of course accountability of legal aid organiza Ɵ ons receiving funds must be able to be an answer to the public. This paper is a norma Ɵ ve review, thus the data used are secondary data from the primary material i.e laws and regula Ɵ ons, especially Law No. 16 of 2011 and other laws related and secondary materials in the form of the literature and data from the internet.This study concluded that the Legal Aid Act was able to an Ɵ cipate the need for accountability of legal aid organiza Ɵ ons but it is need to be improved by making rules that favor the crea Ɵ on of accountability mainly standard rules regarding legal aid.</p>


2017 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Agus Saiful Abib ◽  
Efi Yulistyowati ◽  
Amri Panahatan Sihotang

<p>Tahun 2016, pemerintah mengeluarkan kembali kebijakan <em>Tax</em> <em>Amnesty </em>yang dituangkan dalam Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Pengampunan Pajak (<em>Tax</em> <em>Amnesty)</em> ini diharapkan dapat meningkatkan penerimaan pajak dalam jangka pendek melalui pembayaran uang tebusan, meningkatkan penerimaan pajak dalam jangka panjang melalui perluasan basis data pemajakan, meningkatkan kepatuhan Wajib Pajak, transisi ke sistem perpajakan baru yang lebih kuat dan adil, dan mendorong rekonsiliasi perpajakan nasional. Sehubungan dengan hal tersebut, untuk mengetahui apakah program <em>Tax</em> <em>Amnesty</em> Indonesia Tahun 2016 berhasil atau tidak, khususnya dalam meningkatkan kepatuhan wajib pajak, maka perlu dilakukan penelitian tentang : “Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak (<em>Tax</em> <em>Amnesty</em>) dalam Meningkatkan Kepatuhan Wajib Pajak”. Adapun permasalahan yang akan dibahas adalah bagaimana implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dalam meningkatkan kepatuhan Wajib Pajak ? Berdasarkan implikasi tersebut, maka bagaimana sebaiknya pengaturan perpajakan yang akan datang ? Berdasarkan permasalahan tersebut jenis penelitian ini adalah yuridis normatif yang akan dikaji dengan pendekatan perundang-undangan, spesifikasi penelitiannya diskriptif analitis, data yang dipergunakan data sekunder, yang dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dapat meningkatkan kepatuhan Wajib Pajak, dan berdasarkan implikasi tersebut SE Dirjen Pajak No. SE - 06/PJ/2017 seharusnya tidak hanya untuk tahun pajak 2017 saja, tetapi juga untuk tahun-tahun yang akan datang. Di samping itu perlu ada peraturan yang mengatur tentang pengawasan terhadap pelaksanaan hak Wajib Pajak.</p><pre>In 2016, the government re-issue the Tax Amnesty policy as outlined in Law Number 11 Year 2016 on Tax Amnesty. The Tax Amnesty is expected to increase tax revenue in the short term through ransom payments, increase tax revenues over the long term through the expansion of taxation databases, increase taxpayer compliance, transition to a stronger and more just tax system, and encourage national tax reconciliation. In relation to this matter, to find out whether the program of Tax Amnesty Indonesia Year 2016 succeed or not, especially in increasing taxpayer compliance, it is necessary to do research on: "Implications Implementation of Law Number 11 Year 2016 on Tax Amnesty in Improving Taxpayer Compliance ". The problem to be discussed is how the implications of the implementation of Law Number 11 Year 2016 on Tax Amendment (Tax Amnesty) in improving taxpayer compliance? Based on these implications, then how should the taxation arrangements to come? Based on the problem, this type of research is normative juridical which will be studied with the approach of legislation, the analytical descriptive research specification, the data used secondary data, which analyzed qualitatively. The result of the research shows that the implication of the implementation of Law Number 11 Year 2016 on Tax Amnesty can improve Taxpayer compliance, and based on the implication of SE Dirjen Pajak No. SE - 06 / PJ / 2017 should not only be for the fiscal year 2017 alone, but also for the years to come. In addition, there should be a regulation that regulates the supervision of the implementation of taxpayers' rights.</pre>


2018 ◽  
Vol 8 (2) ◽  
Author(s):  
Lusia Handayani ◽  
Munawar K. Nahrawi

<p>Food is the fundamental right of every human being. Communities or nations that are not satisfied with food sufficiency will have the potential to cause economic instability and even to bring down a government. Dependence on rice as a staple food can threaten economic and political stability when food is not adequately covered. One alternative that can be made to avoid the threat is to switch to other carbohydrates-based foods that grow in Indonesia, including sweet potato, cassava, arrowroot, and ganyong. However, those local food variety is still considered as second-class food, due to the persistence to rice-eating culture. Therefore, there is a necessity to create a local food campaign on internet media. The Internet is now growing into a medium capable to reach all kinds of people in a quick and precise manner. This descriptive study uses secondary data such as books and journals related to state defense and food security. The study finds that the use of internet as a medium for local food campaign to the community has not been implemented optimally, both by the government and non-government. In line with the rapid development of the internet and the importance of defending the country in all aspects, local food campaigns through internet media require the participation of all stakeholders.</p><p align="left"> </p><strong>Keywords</strong>: defending of the state, local food campaign, internet


Author(s):  
Heri Herdiawanto ◽  
Valina Singka Subekti

This study examines Hamka's political thinking about Islam and the State in the Basic State debate that took place in the Constituent Assembly 1956-1959. Hamka belongs to the basic group of defenders of the Islamic state with Mohammad Natsir in the Masyumi faction, fighting for Islamic law before other factions namely the Nationalists, Communists, Socialists, Catholics-Protestants and members of the Constituent Assembly who are not fractured. Specifically examines the issue of why Islam is fought for as a state basis by Hamka. and how Hamka thought about the relationship between Islam and the state. The research method used is a type of library research with literature studies or documents consisting of primary and secondary data and reinforced by interviews. The theory used in this study is the theory of religious relations (Islam) and the state. This study found the first, according to Hamka, the Islamic struggle as the basis of the state was as a continuation of the historical ideals of the Indonesian national movement. The second was found that the constituent debate was the repetition of Islamic and nationalist ideological debates in the formulation of the Jakarta Charter. Third, this study also found Hamka's view that the One and Only God Almighty means Tauhid or the concept of the Essence of Allah SWT. The implication of this research theory is to strengthen Islamic thinking legally formally, that is thinking that requires Islam formally plays a major role in state life. The conclusion is that Indonesian society is a heterogeneous society in terms of religion. This means that constitutionally the state recognizes the diversity of religions embraced by the Indonesian people and guarantees the freedom of every individual to embrace religion and realize the teachings he believes in all aspects of life. Hamka in the Constituent Assembly stated that the struggle to establish a state based on Islam rather than a secular state for Islamic groups was a continuation of the ideals of historical will.


2021 ◽  
Vol 2 (1) ◽  
pp. 21-35
Author(s):  
Lisa Yulia Sari ◽  
Muhammad Aufa Muis

This study aims to identify and describe the results of the feasibility analysis of the contents of the Islamic Religious Education Smart LKS content in terms of the suitability of the material description with KI/KD, the accuracy of the material, and the content of supporting learning materials. The type of research used is library research. Literature research is research based on literature searches related to the problems to be discussed. The method used is descriptive analysis method. The primary data sources in this study were obtained from the Smart LKS for Islamic Religious Education with Character, while the secondary data were obtained from books, journals, articles, laws and regulations, and so on. All data will be collected, analyzed, interpreted as well as by interpreting the object under study. The results showed that the suitability of the description of the material with KI-KD obtained a percentage of 65%, while in terms of the accuracy of the material it obtained a percentage of 72%, and in terms of supporting learning materials it obtained a percentage of 73.2%. When viewed as a whole, the percentage of sub-components is 70%, which shows that the Smart LKS for Islamic Religious Education is worthy of being used as a companion book for learning in elementary schools


2018 ◽  
Vol 10 (3-4) ◽  
Author(s):  
Abd Hadi Borham

The development of communication and information technology (ICT) has been developed by the government since the 1980s. This development has contributed to the increasing use of the internet as a new medium for the purpose of partnership, business and knowledge. This socio-cultural change, based on the new media, has led to the receipt of information and forming a new environment in all aspects including religious life. The development of the internet in Malaysia has given a direct impression on the development of Islamic da'wah. Today's society gains exposure to Islam easily through social media such as facebook, newsgroups, e-groups and others. Therefore, this article aims to examine the impact of the new media toward Islamic da'wah. Data was obtained on library research through secondary data such as journal articles, government reports, books etc. Analysis shows that the flooding of Islamic information in the new media has affected the da’wah among internet users especially in the acceptance of Islamic understanding in aqidah, ibadah and akhlak


2017 ◽  
Vol 3 (2) ◽  
pp. 181
Author(s):  
Trionoeddy SH. M.Hum

The problem of the environment is a serious issue that must be addressed by the government and the community as a supervision and reporter of each of the activities of the destroyer of the environment. The pollution and environmental damage continue to increase in line with the increased industrial activity or similar substances; surely the situation needs to get the protection of the law.  The pollution or environmental damage, mostly in the context of running a commercial business and often is also the attitude of rulers and the entrepreneurs who do not run or neglecting the obligations of their obligations in the management of the environment. This research is a descriptive quantitative i.e. with provides an overview of the company that takes the environment around the enterprise. Data collection method in this investigation using bibliographical study (Library Research). The types of data used a secondary data that consists of primary legal materials and secondary legal materials. The waste is the remaining exiles who produced from real production activities in the production scale of domestic or household and production on a larger scale. Industrial waste is a remnant of the captives process of production in certain industries. Industrial waste requires the handling and managing seriously in considering the impact will greater emanate than with domestic waste. The industry is a business or management activities of raw materials or half-goods to be the end goods that have added value to get the benefits. The assembly of the business and repairing is a part of the industry also. The results of this industry do not only in the form of goods but also in the form of services.


2018 ◽  
Vol 54 ◽  
pp. 03005
Author(s):  
Islamiyati ◽  
R. Bondan Agung Kardono ◽  
Aditya Wirawan

The waqf land certification is free charged whereas the general land is not. The research analyzes the article 22 from the government regulation Number 13 Year 2010 concerning the government policy of tax exemption of waqf land certification based on public administration law. The purpose of the research is to understand and to analyze the reasons of government publishing this kind of policy in the perspective of Administrative Law. The kind of research is library research, it needs secondary data, which consists of the material of primary, secondary and tertiary laws. The approach is juridical normative and the analysis is qualitative. The result of the research explains that the government publish the policy of tax exemption with the objective to make Waqf land useful for the society, to accelerate of Waqf land legalization, to protect and to optimize the function of Waqf land. This policy is one effort to understand the waqf action that having a sense of religious service as well as having law certainty. The government policy is the implementation of Administrative Law function in order to create a clean and appropriate government with the good general government principal, such as legality, equity, justice, law protection, wisdom, general need implementation and smart action.


2020 ◽  
Vol 32 (1) ◽  
Author(s):  
Edmilson Santos Dos Santos ◽  
Luciano Juchem ◽  
Luiz Alcides Ramires Maduro

The present study aimed to analyze the participation of the government of Piauí in the bottom-up funding of sport and leisure public policies from 2013 to 2017, embracing four aspects: (1) comparison of expenditure with tax revenue; (2) comparison of expenditure with other social agendas, notably Social Assistance and Culture; (3) identifying the spending behavior regarding subfunctions; (4) analyzing the efficiency in resource liquidation comparatively. Quantitative data were collected from the National Treasure website and submitted to descriptive statistics. In a conclusive manner, the study indicated that: (a) state government expenditure with the SLF is far shorter than the estimated by the II National Sport Conference; (b) expenditure has not followed the positive revenue variation during the period; (c) when compared to Social Assistance and Culture, Sport and Leisure has been the less considered area on the government’s agenda; (d) there has been an abrupt chance in the government’s agenda towards performance sport; (e) the government acts in an efficient way regarding the liquidation of planned resources.


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