scholarly journals Analisis Terhadap Cryptocurrency (Perspektif Mata Uang, Hukum, Ekonomi Dan Syariah)

2021 ◽  
Vol 22 (2) ◽  
pp. 13-41
Author(s):  
Afrizal Afrizal ◽  
Marliyah Marliyah ◽  
Fuadi Fuadi
Keyword(s):  
Qualitative Approach ◽  
Economic Perspective ◽  
Legal Perspective

The purpose of this study is to analyze cryptocurrencies based on the characteristics of money, legal perspective, economic perspective and sharia perspective. In this study, the methodology used is descriptive with a qualitative approach. The results show that in this case cryptocurrency can be accepted as money (from the perspective of money characteristics), cryptocurrency does not meet the criteria as a currency (currency perspective), cryptocurrency does not fully fulfill the function of currency (economic perspective), cryptocurrency is not a legal currency in Indonesia. (legal perspective) and the existence of two scholars' opinions (accept and prohibit) regarding cryptocurrency (sharia perspective)

scholarly journals Tinjauan Yuridis Pemidanaan Terhadap Pelaku Tindak Pidana Penjarahan

2021 ◽  
Vol 2 (3) ◽  
pp. 496-501
Author(s):  
Komang Gede Reska Joanykernia Pradila ◽  
Anak Agung Sagung Laksmi Dewi ◽  
I Made Minggu Widyantara
Keyword(s):  
Natural Disasters ◽  
Rapid Development ◽  
Criminal Code ◽  
Qualitative Approach ◽  
Behavior Patterns ◽  
Criminal Sanctions ◽  
Legal Perspective ◽  
Materials Used ◽  
Airplane Accidents ◽  
The Times

The rapid development of the times in Indonesia in various aspects has made the behavior patterns of the Indonesian people diverse. Seen from a legal perspective, there is behavior that is in accordance with applicable norms and there is also behavior that deviates from applicable norms. One of the deviant acts is the crime of looting. Looting is the crime of theft which is carried out by forcibly taking other people's belongings which is carried out during natural disasters, riots, airplane accidents and train accidents. The purpose of this study is to analyze the criminal sanctions against the perpetrators of the crime of looting and the judge's considerations in imposing a sentence on the perpetrators of the crime of looting. This research applies normative research methods. The legal materials used are primary, secondary and tertiary legal materials with the technique of inventorying or tracing the relevant legal materials then classified or grouped and documented, recorded, quoted, summarized, reviewed as needed using a qualitative approach which is then analyzed systematically. The results of the study reveal that people who commit the crime of looting will be subject to criminal sanctions according to article 363 of the 2nd KUHP paragraph (1) by considering article 10 of the Criminal Code and it is obligatory for the perpetrators to be held accountable for their actions.

scholarly journals Analysis of cryptocurrency’s characteristics in four perspectives

2019 ◽  
Vol 26 (2) ◽  
pp. 206-219 ◽  
Author(s):  
Mirza Hedismarlina Yuneline
Keyword(s):  
Descriptive Analysis ◽  
Price Volatility ◽  
Secondary Data ◽  
High Price ◽  
Journal Articles ◽  
Economic Perspective ◽  
Content Type ◽  
Working Paper ◽  
Legal Perspective ◽  
Research Findings

Purpose The innovation of cryptography technique and blockchain has made cryptocurrency an alternative medium of exchange due to its safety, transparency and cost effectiveness. But its main feature cannot be separated from the users who use cryptocurrency for their illegal transactions. There are several arguments related to the legality of cryptocurrency. The purpose of this paper is to analyze the nature of cryptocurrency based on characteristics of money, legal perspective, economic perspective and Sharia perspective. Design/methodology/approach In this study, the methodology used is descriptive with a qualitative approach. The object of this research is cryptocurrency. The data are secondary data obtained from peer-reviewed journal articles, conference papers review, working paper and Sharia consultant reports addressing the legality of cryptocurrency. The literature review analysis includes the following steps: material collection, descriptive analysis, discussion with people in Sharia competency and intuitive-subjective material evaluation. Findings Regarding the characteristic of money, cryptocurrency is acceptable. But in terms of the legal perspectives, cryptocurrency does not meet the criteria as currency. From the economic perspective, cryptocurrency does not fully meet the characteristic currency due to high price volatility, and from the Sharia perspective, cryptocurrency can be considered property (mal) but not as a monetary value (thamanniyah). Research limitations/implications The research findings are based on the journal articles, working paper and Sharia consultant report, and it may lack Sharia’s opinion. Any further discussion related to Sharia perspectives will be a great input to enrich the study. Practical implications This study also includes the implications related to the opportunities and the risks of cryptocurrency that can be discussed for the development of the cryptocurrency in the future. Social implications This study includes the implication cryptocurrency is using as nature of money and not as speculative instrument. Originality/value This study argued the legality of cryptocurrency in four perspectives such as the nature of money, legal, economy and Sharia perspective.

Model Pengembangan Zakat Produktif di Masjid Jami’ Al-Baitul Amien Jember sebagai Pemberdayaan Ekonomi Umat

2019 ◽  
Vol 1 (2) ◽  
pp. 113-130
Author(s):  
Achmad Faqih Supandi
Keyword(s):  
Economic Development ◽  
Human Resources ◽  
Research Method ◽  
Qualitative Approach ◽  
Economic Empowerment ◽  
Economic Perspective ◽  
Small Communities ◽  
Strategic Location ◽  
Islamic Economic

This research focuses on models, concepts, practices and the role of the Mosque-Based Economy in the perspective of Islamic economics in the Masjid Jamik Al Baitul Amien in improving Community Welfare. The purpose of this study is to describe the models, concepts, practices and roles of mosque-based economics in the perspective of Islamic economics in the Masjid Al-Baitul Amin Jember. This research method uses a qualitative approach with a descriptive type, this is because researchers want to describe the Model of Mosque-Based Economic Development in the Islamic Economic Perspective at the Jamik Al-Baitul Amien Mosque in Jember Regency 2015. The results of the study show that the economic economic model of the Ummah uses financing or the provision of facilities by providing funds in accordance with sharia principles. To support investments that have been planned based on an agreement between the institution and other parties, financed by the concept of optimizing productive Zakat or better known as micro business loans without interest that can burden small communities, so that people can meet their economic needs. Then the capabilities possessed by the Jami Mosque 'Al-Baitul Amin Jember are professional human resources, strategic location, adequate infrastructure and sufficient facilities for the economic empowerment of the Ummah.

PEMAHAMAN MASYARAKAT TERHADAP JUAL BELI MUKHADHARAH DALAM PERSPEKTIF EKONOMI ISLAM (Studi Kasus Di Kecamatan Kuta Makmur Kabupaten Aceh Utara)

2021 ◽  
pp. 89-99
Author(s):  
Fuadi Fuadi
Keyword(s):  
Qualitative Approach ◽  
Economic Perspective ◽  
Islamic Economic

This study aims to determine the public’s understanding of the implementation of Mukhadharah purchasing and selling from the Islamic economic perspective in the Kuta Makmur subdistrict. This study used a qualitative approach. The results showed that the community’s  understanding of the contract made by both parties that occurred before the harvest period was considered valid and fulfilled the elements of the agreement. In purchasing and selling on trees not fully based on the pillars and the legal terms of sale and purchase and contrary to the provisions of Syara’ because they contain Gharar elements and in the execution of taking the goods there are irregularities so that the sale and purchase were not valid because the quality and quantity of goods were different after purchase. So, it concluded that the sale and purhase of  Mukhadharah in the Kuta Makmur subdistrict were illegal.

scholarly journals Effectiveness of the Beneficial Ownership  Test in Conduit Company Cases

2021 ◽  
Author(s):  
◽  
Saurabh Jain
Keyword(s):  
Economic Effect ◽  
Tax Law ◽  
Economic Perspective ◽  
Corporate Structure ◽  
Double Taxation ◽  
Legal Perspective ◽  
Source State ◽  
Beneficial Ownership ◽  
Withholding Tax ◽  
A Company

<p>Countries enter into double tax agreements with the economic objective of preventing double taxation of cross-border transactions. To achieve this objective, the contracting states agree reciprocally to restrict their substantive tax law. That is, a major policy of double tax agreements is to reduce double taxation of residents of states that are parties to the agreement. Residents of third states sometimes contrive to obtain treaty benefits typically by interposing a person or a conduit entity in one of the contracting states. In order to ensure that a resident of a contracting state who claims treaty benefits is entitled to them in substance, double tax agreements should be interpreted according to their substantive economic effect. Generally, double tax agreements follow the pattern of the OECD Model Tax Convention. The OECD Model Convention addresses the double taxation of dividends, interest and royalties, commonly collectively known as "passive income", in Articles 10, 11 and 12 respectively. These provisions usually operate by reducing withholding tax imposed by a source state on passive income that flows from the source state to a resident state. In order to prevent a resident of a third state from obtaining a source state withholding tax reduction by interposing a person or a conduit entity in the resident state, the OECD Model Convention requires the immediate recipient of passive income to be the "beneficial owner" of that income. That is, the OECD Model Convention requires the immediate recipient to be an owner in a substantive economic sense. Courts and commentators have difficulty in interpreting and applying the concept of beneficial ownership to conduit entities that are corporations, commonly referred to as "conduit companies". They have attributed the cause of the difficulty to the absence of a definition of the term "beneficial owner" in the OECD Model Convention. This thesis argues that the difficulty in applying the beneficial ownership concept to conduit companies has arisen not because of the absence of the meaning of the concept, but because logically and from an economic perspective the concept cannot be applied to companies in general, not to conduit companies in particular. The beneficial ownership test was meant to be a test of economic substance. From an economic perspective, the benefit or the burden of a contract entered by a company is economically enjoyed or borne by its shareholders. That is, in substance a company cannot be considered as owning income beneficially. From this consideration, it follows that conduit companies can never be considered entitled to treaty benefits. Nevertheless, the OECD Model Convention applies the beneficial ownership test to conduit companies pursuant to an assumption that at least in some cases conduit companies can be the beneficial owners of passive income. The Model Convention's assumption is based on the legal perspective that courts conventionally adopt. According to this legal perspective, companies hold income beneficially because they exist as separate legal entities from their shareholders. Courts find themselves battling these opposing perspectives when applying the beneficial ownership test to conduit companies. In order to make income tax law work efficiently, courts that are obliged to determine whether to honour claims to treaty benefits made by conduit companies have preferred to employ the legal perspective. Courts have justified this approach by adopting surrogate tests for the actual beneficial ownership test. Most of the surrogate tests do not relate to the concept of ownership at all. This thesis categorises the surrogate tests as "substantive business activity" and "dominion". By analysing reported cases, the thesis identifies deficiencies in these tests. One of the proposed outcomes of the thesis is to suggest an alternative approach for deciding conduit company cases. The thesis suggests that courts should consider an arrangement as a whole and investigate reasons for the existence of an immediate recipient of passive income in the specific corporate structure. The thesis also recommends amendments in the official commentary on Articles 10, 11 and 12 of the OECD Model convention in order to address the conceptual shortcomings inherent in those Articles.</p>

scholarly journals Inkorporasi Nilai-Nilai Kearifan Lokal dalam Pengembangan Pariwisata Budaya di Kampung Sasak Ende, Lombok Tengah

2021 ◽  
Vol 12 (2) ◽  
pp. 89-96
Author(s):  
Teguh Iman Pribadi ◽  
Dadang Suganda ◽  
Kurniawan Saefullah
Keyword(s):  
Social Life ◽  
Secondary Data ◽  
Cultural Tourism ◽  
Qualitative Approach ◽  
Primary Data ◽  
Economic Perspective ◽  
The People ◽  
Development Goals ◽  
Tourism Destinations ◽  
Depth Interviews

Abstrak Indonesia merupakan negara kepulauan yang kaya akan budaya dan kearifan lokal. Dengan keanekaragaman yang dimiliki, maka sangat memungkinkan untuk dikembangakan sebuah konsep pariwisata, yaitu pariwisata budaya. Salah satu destinasi pariwisata di Indonesia yang masih mempertahankan budaya dan kearifan lokal adalah Kampung Sasak Ende, Lombok Tengah. Penelitian ini bertujuan untuk mengidentifikasi nilai-nilai kearifan lokal yang masih dijunjung tinggi oleh masyarakat suku Sasak di Kampung Sasak Ende dan menganalisis bagaimana nilai-nilai kearifan lokal tersebut dapat diinkorporasikan dalam pengembangan pariwisata budaya di kawasan tersebut. Penelitian ini menggunakan pendekatan kualitatif. Data yang dianalisis merupakan data primer dan data sekunder. Data primer diperoleh melalui observasi wilayah dan wawancara mendalam kepada masyarakat lokal, ketua Kelompok Sadar Wisata (Pokdarwis), dan pengelola destinasi pariwisata di Kampung Sasak Ende. Sedangkan data sekunder diperoleh melalui literatur ilmiah yang sudah tersedia di internet. Hasil dari penelitian ini menunjukkan bahwa masyarakat di Kampung Sasak Ende sampai saat ini masih memegang teguh nilai-nilai kearifan lokal yang diajarkan oleh para leluhur mereka. Dalam kehidupan sosial kemasyarakatan, nilai-nilai kearifan lokal yang masih dijunjung tinggi yaitu Saling Ajinang, Tertip-terpi, Teguq, Solah Perateq, Soloh, Tetes, Saling Saduq, Besemeton, Ra’i, dan Bedadayan. Nilai-nilai kearifan lokal tersebut tidak hanya mendukung pencapaian tujuan pembangunan di masyarakat dari sisi ekonomi saja, namun juga dapat menjamin terpeliharanya keharmonisan sosial dan lingkungan. Kata Kunci: Kearifan Lokal, Pariwisata Budaya, Masyarakat Suku Sasak, Kampung Sasak Ende, Lombok Tengah Incorporation of Local Wisdom in the Development of Cultural Tourism in Sasak Ende Village, Central Lombok AbstractIndonesia is an archipelago that is rich in cultural potential and local wisdom. With its cultural diversity, Indonesia must be able to take advantage of these opportunities to develop a tourism concept, namely cultural tourism. One of the tourism destinations in Indonesia that still maintains local culture and wisdom is Sasak Ende Village, Central Lombok. This study aims to identify the values of local wisdom of Sasak tribe community in Sasak Ende Village and analyze how they can be incorporated in the development of cultural tourism in that area. This research uses a qualitative approach. The data analyzed were primary data and secondary data. Primary data were obtained through field observations and in-depth interviews with local communities, the head of Kelompok Sadar Wisata (Pokdarwis), and tourism destination managers of Sasak Ende Village. Meanwhile, secondary data is obtained through scientific articles that are available on the internet. The results of this study indicate that the people of Sasak Ende Village still adhere to the values of local wisdom taught by their ancestors. In social life, the values of local wisdom that are still upheld are Saling Ajinang, Tertip-terpi, Teguq, Solah Perateq, Soloh, Tetes, Saling Saduq, Besemeton, Ra'i, and Bedadayan. The values of local wisdom not only support the achievement of community development goals from an economic perspective but also ensure the maintenance of social and environmental harmony. Keywords: Local Wisdom, Cultural Tourism, Sasak Community, Sasak Ende Village, Central Lombok 

scholarly journals New approaches to planning and development: the case of Gramalote, Norte de Santander, Colombia

2017 ◽  
Vol 33 (58) ◽  
pp. 77-89
Author(s):  
William Rodrigo Avendaño Castro ◽  
Carlos Alberto Patiño Villa ◽  
Daniel E. Aguilar Rodríguez
Keyword(s):  
Development Planning ◽  
Qualitative Approach ◽  
Economic Perspective ◽  
Territorial Development ◽  
New Approaches ◽  
Territorial Planning ◽  
Before And After ◽  
Development Plans ◽  
The Subject ◽  
Municipal Development

This paper analyzed the territorial planning of Gramalote in Norte de Santander, Colombia, from the approaches to development planning or territorial development and its relationship with the 2010 disaster. Different approaches to development planning were reviewed from the literature available and in the light of these perspectives; a phenomenological-hermeneutical study with a qualitative approach of descriptive and documental level was carried out, by turning to municipal development plans for the 2004-2007, 2008-2011 and 2012-2015 periods which were the subject of analysis. The results show that Gramalote’s territorial planning has been inadequately carried out before and after the 2010 disaster, since it has been supported by an economic perspective characterized by sectoriality and the inability to respond effectively to the main territorial problems of environmental order. The next development plans are expected to take into account unattended factors from previous years, given the experienced lived by its inhabitants.

scholarly journals PERAN PONDOK PESANTREN AN-NUR 2 AL-MURTADLO TERHADAP PEMBERDAYAAN EKONOMI MASYARAKAT KELURAHAN BULULAWANG MALANG

2020 ◽  
Vol 7 (11) ◽  
pp. 2252
Author(s):  
Dezata Nublidin Tridharma Putra ◽  
Irham Zaki
Keyword(s):  
Boarding School ◽  
Qualitative Approach ◽  
Economic Empowerment ◽  
Economic Perspective ◽  
Gas Stations ◽  
Analysis Technique ◽  
Data Validity ◽  
Islamic Economic

ABSTRAKPenelitian ini bertujuan untuk mendeskripsikan peran pondok pesantren An-Nur II Al-Murtadlo dalam pemberdayaan ekonomi masyarakat sekitarnya, ditinjau dari perspektif ekonomi islam. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan strategi studi kasus. Teknik analisis dengan mendasarkan pada preposisi teoritis, yaitu mengikuti preposisi teoritis yang menuntun studi kasus. Teknik keabsahan data menggunakan teknik triangulasi sumber, yaitu menguji kredibilitas data yang telah diperoleh dengan mengeceknya melalui beberapa sumber. Pengumpulan data dilakukan melalui wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan Pondok Pesantern An-Nur II Al-Murtadlo memiliki amal-amal usaha diantaranya usaha berupa SPBU, koperasi pondok pesantren, bengkel, Bank Wakaf Mikro dan juga budidaya perikanan. Amal-amal usaha tersebut menjadikan Pondok pesantren An-Nur II Al-Murtadlo ini bisa memberdayakan ekonomi masyarakat sekitar dengan merekrut masyarakat sekitar untuk dijadikan karyawan dari beberapa amal usaha yang dimiliki pondok pesantren, Pondok pesantren An-Nur II Al-Murtadlo juga membuka peminjaman dana (tanpa agunan dan bunga) di Bank Wakaf Mikro milik pondok pesantren bagi masyarakat yang ingin membuka usaha sendiri atau ada keperluan lain. Pondok pesantren An-Nur II Al-Murtadlo juga melakukan pendistribusian tahunan berupa parcel saat Idul fitri dan juga hasil qurban saat Idul adha. Pondok pesantren An-Nur II Al-Murtadlo juga membuka kerjasama dengan para masyarakat seperti disediakan stan untuk masyarakat yang ingin berjualan saat pondok pesantren mengadakan bazaar atau acara pengajian umum, masyarakat sekitar juga bisa bekerja sama dengan pihak pondok pesantren seperti menitipkan barang dagangannya ke pihak pondok pesantren (menitipkan di kantin & koperasi pondok pesantren);Kata Kunci: pondok pesantren, pemberdayaan ekonomi, masyarakat sekitar, ekonomi Islam ABSTRACTThis study aims to describe the role of the An-Nur II Al-Murtadlo Islamic boarding school in the economic empowerment of the surrounding community, from an Islamic economic perspective. This research uses a descriptive qualitative approach with a case study strategy. The analysis technique is based on theoretical prepositions, namely following theoretical prepositions that guide case studies. The data validity technique uses the source triangulation technique, which is to test the credibility of the data that has been obtained by checking it through several sources. Data collection was carried out through interviews, observation and documentation. The results showed that the An-Nur II Al-Murtadlo Islamic Boarding School has business charities including business in the form of gas stations, Islamic boarding school cooperatives, workshops, Micro Waqf Bank and fisheries cultivation. These charitable efforts have enabled the An-Nur II Al-Murtadlo Islamic boarding school to empower the economy of the surrounding community by recruiting local people to become employees of several charitable businesses owned by the Islamic boarding school. (without collateral and interest) in the Micro Waqf Bank belonging to the Islamic boarding school for people who want to open their own business or have other needs. Pondok Pesantren An-Nur II Al-Murtadlo also distributes annual parcels during Eid al-Fitr and also qurban results during Eid al-adha. The An-Nur II Al-Murtadlo Islamic boarding school also opens cooperation with the community, such as providing stands for people who want to sell when the boarding school holds a bazaar or general recitation event, the surrounding community can also cooperate with the Islamic boarding school such as entrusting merchandise to the boarding school. pesantren (entrusted to the canteen & pesantren cooperative)Keywords: Islamic boarding schools, economic empowerment, local communities, Islamic economy

scholarly journals Pariwisata Halal Perspektif Ekonomi Syariah: Studi Takhrij Hadis

2021 ◽  
Vol 2 (2) ◽  
pp. 99-108
Author(s):  
Wahyudin Darmalaksana ◽  
Busro Busro
Keyword(s):  
Content Analysis ◽  
Qualitative Approach ◽  
Economic Perspective ◽  
Literature Study ◽  
The World ◽  
Universal Values ◽  
Tourism Destinations

This research is motivated by the tendency of a literal understanding of Islamic texts regarding compliance with halal tourism based on sharia economics. This study aims to analyze the text of the hadith, which is the basis for compliance with halal tourism from a sharia economic perspective. This study uses a qualitative approach through literature study by applying the takhrij hadith method, while the interpretation in the discussion of this study uses content analysis. The results of this study indicate that the hadith text, which is the basis for compliance with halal tourism from a sharia economic perspective, is of hasan quality because it can be applied as an Islamic practice. The discussion results explain that applying the text of hadith requires contextualization so that it does not narrow the concept of universal halal tourism with a sharia label, especially the necessity of sharia economics. This study concludes that Indonesia is a conducive country through moderate understanding that connects Islamic texts between universal values ​​and local values ​​ to ensure that the homeland can become a centre for halal tourism destinations in the world.

“Bank titil” : The Benefits and How It is in Islamic Economic Perspectives

2021 ◽  
Vol 2 (2) ◽  
pp. 162
Author(s):  
Happy Sista Devy ◽  
Rizky Amalia ◽  
Annisa Qurrota A'yun
Keyword(s):  
Data Reduction ◽  
Field Research ◽  
Sampling Technique ◽  
Qualitative Approach ◽  
Snowball Sampling ◽  
Economic Perspective ◽  
Data Presentation ◽  
Economic Perspectives ◽  
Islamic Economic ◽  
Snowball Sampling Technique

The purpose of this research is to find how the superiority of the mobile bank or bank titil in the community and how it is viewed from an Islamic economic perspective. This research is a field research conducted using a qualitative approach. The snowball sampling technique was used to obtain the informants who use the services of a bank titil. Data from the key informants are then analyzed using three steps that occur simultaneously, namely data reduction, data presentation (display), and drawing conclusions/verification. The result of this research is that superiority of a mobile bank or bank titil in the community is related to the convenience in transaction provided by a mobile bank or bank titil. First, it is simple requirements. The second is fast disbursement. Third, there is no collateral or guarantee must be given to the titil bank as an official bank institutions are required. However, with the facilities provided by a mobile bank or bank titil, its practice basically contains harms which makes residents remain in a circle of poverty because of their dependence on the services of the mobile bank or bank titil.

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