scholarly journals Analisis Penerapan PSAK No.109 Tentang Akuntansi Zakat, Infaq/Sedekah pada Lembaga Baznas Kota Depok

2020 ◽  
Vol 3 (2) ◽  
pp. 170-182
Author(s):  
Giera Muhammad Rizkiansyah ◽  
Hendri Tanjung ◽  
Ikhwan Hamdani

  As we know that there are three major forces in the world that greatly affect the economic system, namely the Socialist economic system, the Capitalist economic system, and the Islamic economic system. Zakat, infaq, and alms are an important and clear part of the Islamic economic system. Therefore, the Zakat Forum together with the Indonesian Institute of Accountants (IAI) compiled zakat accounting in 2007. In 2008 IAI finalized PSAK No.109 on Zakat Accounting. This study aims to determine the suitability of the application of PSAK No. 109 regarding accounting for zakat, infaq/alms at the Depok City BAZNAS Institute. This study uses qualitative research with analytical descriptive methods and the data used in this study are primary data obtained from interviews and literature studies. This research concludes that BAZNAS Depok City has implemented PSAK No.109 on accounting for zakat, infaq/alms as well as possible because almost all regulations in PSAK No.109 are followed by BAZNAS Depok City. The application of PSAK No. 109 concerning Accounting for zakat, infaq/alms at BAZNAS Depok City as evidence of the management's commitment in realizing transparency and accountability in the management of zakat infaq/alms. Some regulations that are not implemented by the Depok City BAZNAS are not so fatal, namely the Depok City BAZNAS does not take amil funds if the zakat or infaq is bound, Depok City BAZNAS does not buy assets under management from zakat funds, Depok City BAZNAS does not manage them first. In the past, infaq funds, but for a maximum of 2 months, had to be directly distributed to those entitled to receive them, and finally BAZNAS Depok City did not reveal the nature of the relationship between amil and mustahik.  

2020 ◽  
Vol 2 (1) ◽  
pp. 1-8
Author(s):  
Anisa Ilmia

ABSTRACTIslamic economics is an economic system that is different from the capitalist economic system and the socialist economic system, one of which is the ownership rights. Islam recognizes the existence of human ownership, but still emphasizes that Allah SWT is the absolute owner of everything include the universe so that what humans have is only a mandate that must be obtained and utilized in accordance with Allah’s rules. Ownership is the integration of the Islamic economic system so that it contains an element of morality that will give birth to the value of the khilafah and the value of al-birr wa al-taqwa (goodness and obedience) in which both values are centered on divine value (Ilahiyah). The realization of these values in ownership has implications for the well-being and economic equalization to achieve “falah” (bliss of the world and the hereafter). Keywords : ownership, morality, value, Islamic economic, obedience


2019 ◽  
Vol 5 (1) ◽  
pp. 43-50
Author(s):  
Jawahir Fanani

Abstract The development of the IPTEK (Science and Technology) world has brought tremendous benefits for the advancement of human civilization. The types of work that previously demanded considerable physical capability, are now relatively can be replaced by automatic machine devices. The working system that has been over-enabling human energy with the science and sophistication of technology is amazing. The civilization of the nation and the world society in the future is understood and realized will be faced with the complex situation in various branches of science. Therefore, to power, the IPTEK is required lofty values to be accountable. The debate that IPTEK's contributions with the development of an area the Islamic economic system is still ongoing. This is due to the absence of a theory, research, or model that can explain the relationship between the two factors above. It takes a test using a valid method to generate an accurate conclusion on the development and contribution of IPTEK applications with the development of the Islamic economic system. Nevertheless, some communities still believe that IPTEK's contributions to the development of the Islamic economic system of a particular region.


2021 ◽  
Vol 1 (2) ◽  
pp. 30
Author(s):  
Nina Nurkomalasari ◽  
Nurlaelah Zakiah

ABSTRAKEtika bisnis menjadi alat kendali bagi setiap individu dalam aktivitas ekonomi. Sistem ekonomi islam telah muncul jauh sebelum sistem ekonomi kapitalis, sosialis maupun sistem ekonomi pancasila berada. Namun dalam hal ini sebagian besar masyarakat telah banyak menganut sistem ekonomi kapitalis dan sosialis, dimana kurangnya kesejahteraan bersama sehingga keuntungan hanya dirasakan oleh penguasa saja. Penelitian ini bertujuan untuk melakukan studi komparatif terhadap sistem ekonomi islam, sehingga diharapkan dapat terus berkembang bagi kemaslahatan seluruh umat Islam. Metode penelitian yang digunakan yaitu metode deskriptif kualitatif dengan memanfaatkan kajian dan studi literatur dari berbagai sumber. Hasil dan pembahasan menyatakan bahwa etika bisnis islam telah berkembang sejak zaman Nabi dan Rasul, jauh sebelum zaman modern muncul yang telah mengubah masyarakat untuk mengenal sistem ekonomi kapitalis, sosialis maupun sistem ekonomi pancasila. Maka secara filosofis sistem ekonomi islam bersifat universal, kepemilikan harta dalam mutlak milik Allah Swt dan sistem ekonomi islam mengedepankan prinsip maslahat bagi seluruh umat di dunia.ABSTRACTBusiness ethics becomes a control tool for every individual in economic activity. The Islamic economic system has emerged long before the capitalist, socialist and Pancasila economic systems exist. However, in this case, most people have embraced a capitalist and socialist economic system, where there is a lack of shared welfare so that the benefits are only felt by the rulers. This study aims to conduct a comparative study of the Islamic economic system, so that it is expected to continue to develop for the benefit of all Muslims. The research method used is descriptive qualitative method by utilizing studies and literature studies from various sources. The results and discussion state that Islamic business ethics has developed since the time of the Prophet and the Apostle, long before modern times emerged which have changed society to recognize the capitalist, socialist and Pancasila economic system. So philosophically, the Islamic economic system is universal, ownership of property in absolute terms belongs to Allah and the Islamic economic system puts forward the principle of benefit for all people in the world.


1893 ◽  
Vol 39 (165) ◽  
pp. 232-234 ◽  

The case of Morley v. Loughnan is equally interesting to the student of human nature, the lawyer, and the psychologist. The details of the strange and painful story on which it turned are, no doubt, familiar to our readers, but a sketch of the salient features may not be inopportune. The late Mr. Henry Morley, from whom the defendant, Mr. W. H. Loughnan, a prominent member of the Close Sect of Plymouth Brethren, was alleged to have obtained sums of money, amounting to about £140,000, by undue influence, was an epileptic, possessed the exaggerated warmth of sentiment, the liability to alternate depression and elation, and the need for external guidance, which epileptics frequently display, and though not positively insane, passed at least the greater portion of his life on the borderland between the world of sane men and the realm of minds diseased. Conscious of the risks to which his son's mental condition exposed his substantial fortune, Mr. Morley's father had placed him under the friendly control of “companions;” and, when the narrative opens, this desirable appointment had just fallen to the lot of Mr. W. H. Loughnan. In the creed of the Close Sect of Plymouth Brethren the duties of entire dedication of property to religious purposes and sequestration from worldly society hold a cardinal place, and Mr. Loughnan laboured faithfully, and not without success, to imprint them upon the mind of his impressionable ward. At no time, however, was the balance between these great principles very accurately adjusted in Mr. Loughnan's teaching. At first the duty of dedication received excessive prominence, and Mr. Morley was dramatically asked whether the luxury with which he was surrounded was worthy of a disciple of Christ. Then the duty of sequestration became the lesson of the hour, and the imperative claims of dedication were somewhat feebly insisted on. At length Mr. Morley, after having written a letter of farewell to the world, went to live with his protector. Mr. Loughnan lent himself nobly to the task of making his self-invited guest's seclusion from temporalities complete, managing his business, conducting his correspondence, accepting large donations from his superabundant wealth, and drawing around him a close cordon of associations, corroborative of his own influence, from which Mr. Morley was only released by the hand of death. Then it appeared that Mr. Loughnan had benefited by his ward's weak generosity to the extent of £140,000, and the executors of the deceased gentleman properly subjected the nature of the relationship that had existed between Mr. Morley and his “companion” to the searching scrutiny of the Chancery Division. Into the miserable devices by which Mr. Loughnan endeavoured to resist first, the executor's claim, and, secondly, the exposure which its prosecution involved, we need not enter. Suffice it to say that Mr. Justice Wright, sitting as an additional judge of the Chancery Division, held that the gifts from Mr. Morley to the defendant were vitiated by the undue influence of the latter, and that the plaintiffs were entitled to receive the whole amount from him, and even from the innocent subdonees into whose hands part of the spoil had passed. We observe with surprise the statement in the pages of a legal contemporary that “this case presented no new legal difficulties.” The inaccuracy of this assertion is readily demonstrable. There are two classes of cases in which donations are set aside on the ground of undue influence; first, cases in which there is positive evidence that coercion has been brought to bear upon the donor; secondly, cases in which there existed a relation between the donor and the donee, capable of giving, and Calculated to give rise to undue influence, and the donee is unable to prove affirmatively that the donor had independent advice. Mr. Justice Wright held that in the case of Morley v. Loughnan there was positive proof of undue influence having been exercised. But his lordship was also prepared to hold, if necessary, that the relation between Mr. Morley and Loughnan was such a relation as brought the defendant within the second class of cases above referred to, and threw upon him the onus—which he had utterly failed to discharge—of vindicating the voluntary character of the gifts. This, if we mistake not, is a distinct advance upon previous decisions, and it will render the law of undue influence for the future much more difficult of evasion than it has been in the past.


2018 ◽  
Vol 16 (2) ◽  
pp. 104
Author(s):  
Tesa Mellina ◽  
Mohammad Ghozali

The implementation ofthe capitalist system has eliminated the Islamic values in economic practice. After the financial crisis hit the world, the capitalist system reaped many questions and its greatnessbegins to be doubted. The capitalist system implementationprecisely creates new problems in the economy. The concept of individualism which is the main key in capitalist practice only creates economic injustice and misery of the poor. The only economic theory that is expected as a light in dealing with economic problems is an economic system that is able to create justice,the welfare of all parties and blessings both the world and the hereafter. The theory is the Islamic economics which in practice is inseparable from Islamiceconomic law. Islamic economic law that underlies the Islamic economic system is totally different from the capitalist economic system.Keywords: Islamic Economic Law; Islamic economics; Capitalist Economy


1893 ◽  
Vol 10 (9) ◽  
pp. 401-412 ◽  
Author(s):  
Karl A. von Zittel

In a spirited treatise on the ‘Origin of our Animal World’ Prof. L. Rütimeyer, in the year 1867, described the geological development and distribution of the mammalia, and the relationship of the different faunas of the past with each other and with that now existing. Although, since the appearance of that masterly sketch the palæontological material has been, at least, doubled through new discoveries in Europe and more especially in North and South America, this unexpected increase has in most instances only served as a confirmation of the views which Rutimeyer advanced on more limited experience. At present, Africa forms the only great gap in our knowledge of the fossil mammalia; all the remaining parts of the world can show materials more or less abundantly, from which the course followed by the mammalia in their geological development can be traced with approximate certainty.


2019 ◽  
Vol 41 (2) ◽  
pp. 212-234
Author(s):  
Joseph J. Merry ◽  
Donna Bobbitt-Zeher ◽  
Douglas B. Downey

In many parts of the world, fertility has declined in important ways in the past century. What are the consequences of this demographic change? Our study expands the empirical basis for understanding the relationship between number of siblings in childhood and social outcomes among adults. An important recent study found that for each additional sibling an individual grows up with, the likelihood of divorce as an adult declines by 3%. We expand this work by (a) determining whether the original pattern replicates in the National Longitudinal Study of Adolescent to Adult Health and (b) extending the analysis beyond divorce to consider whether growing up with siblings is related to prosocial adult behaviors (relationships with parents, friends, and views on conflict management with one’s partner). Our results confirm a negative association between number of siblings and divorce in adulthood. We find mixed results related to other prosocial adult behaviors.


2020 ◽  
Vol 1 (2) ◽  
pp. 259-274
Author(s):  
Tarmizi Tarmizi

Islamic economic system is built on the foundation of the Islamic faith, the faith in question is the right because it comes from Allah brought to mankind through the prophet Muhammad. The Islamic faith is a faith that satisfies reason, reassures the soul, and is in accordance with human nature. In an individual context, economic activity is based on the values of worship. The economic system known by society globally is the capitalist and socialist economic system. In the economic context, both systems have been able to increase the prosperity of the people in the country that uses both economic systems. The capitalist system is influenced by the zeal to make the most of its profits with limited resources. This capitalist venture is supported by the values of freedom to make ends meet. This freedom resulted in high competition among others in defense, while the socialist economic system had the goal of mutual prosperity. In conclusion, the Islamic economic system is a solution economic system for various problems that have arisen, while the conventional economic system is an economic system that is widely used by various countries in the world, including Indonesia. A conventional economy is an economic system that gives full freedom to everyone to carry out economic activities.


Author(s):  
Jeliastiva Jeliastiva ◽  
Farid Fachrurazi

The COVID-19 outbreak has had a serious impact on almost all countries in the world, including Indonesia. In response to this case, various policies began to emerge. Starting from the implementation of work from home, social distancing and physical distancing, until the implementation of large-scale social restrictions (PSBB). overseas investors are busy focusing their finances on the needs of their respective countries to fight the virus. Domestic investment (PMDN) is also predicted to experience a slowdown. The social distancing policy resulted in the community not being able to run the economic system well, especially in the Indonesian investment sector so that the perokoniman namely investment in Indonesia decreased and there were some delays in investment by other countries in Indonesia.


Author(s):  
Hendrianto Hendrianto ◽  
Juhaya S. Praja ◽  
Nurrahman

This study aims to reveal the relationship between Islamic philosophy and Islamic economic philosophy, both in terms of foundation, operation, and objectives. This library research (Library Research) uses documentation data collection techniques with data analysis, namely content analysis. The results showed that the relationship between sharia philosophy and sharia economic philosophy is that there is a philosophical foundation based on al-qur'am, hadith, ijma 'and qiyas, as well as operational principles, observations are made, take generalization conclusions and serve as theory, while the goal is both want to get happiness in the world and the hereafter, but what distinguishes the two lies in the broader study of sharia philosophy and complexity, while Islamic economic philosophy specializes in sharia economic studies. But for sharia economic philosophy discusses tauhid, caliphate, tazkiyah, and masuliyya. Operational principles, observing, drawing conclusions and making theory. The goal of obtaining falah, namely survival, freedom of desire, and strength and honor.


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