QISTHOSIA : Jurnal Syariah dan Hukum

Zakat as a Tax Reduction in the Framework of Realizing Indonesia as a Welfare State

2024-11-13T14:18:22+00:00

Indonesia, as a country with the largest Muslim population, has significant potential in integrating zakat as a complementary social welfare instrument to national tax policy. This article aims to disclose the implementation of zakat as a tax deduction in leading Indonesia to be a welfare state. This study uses a normative legal approach with a conceptual method to explore the potential for integrating zakat as an income tax deduction, in order to achieving a more equitable and inclusive distribution of welfare. The data used is secondary data in the form of documents, both those included in the category of primary legal materials such as regulations or secondary legal materials such as books and journals. The main findings of the study indicate that the concept of a welfare state in general seeks to realize public welfare through equitable distribution and public policies based on the principle of benefit for all citizens. and recognizing zakat as an income tax deduction can improve social justice for Muslims and strengthen national fiscal independence through direct optimization of welfare distribution. This approach is expected to not only increase active community participation in state policies, but also accelerate poverty alleviation and reduce the country's dependence on external financing. Thus, this study offers a synergistic model between zakat and taxes that has the potential to create a sustainable and inclusive welfare system for all levels of society.

Suami Penjudi Sebagai Alasan Fasakh Nikah (Analisa Komparatif Penalaran Hukum Fikih Syāfi’iyyah dan Pasal 116 KHI)

2024-11-06T06:32:53+00:00

The purpose of this research is to see the concept of Syafi’iyyah Fiqh and Article 116 Compilation of Islamic Law (KHI) on husband's gambling as a reason for divorce (fasakh) and to see the basic thinking of both. This type of thesis research is a qualitative research with a normative approach, namely research conducted by examining library materials related to legal issues in everyday people's life such as divorce (fasakh) and others. From this study the authors found that according to Syafi’iyyah Fiqh, a husband who gambles is not justified as one of the reasons for divorce (fasakh). Because they do not meet the conditions for divorce that have been determined such as disabilities and others. Unless gambling can neglect his obligations as a husband. This is different from Article 116 of the Compilation of Islamic Law (KHI), in which a husband who gambles can be used as an excuse for divorce (fasakh) because he does not see the consequences. The rationale for Syafi’iyyah Fiqh, in determining the gambler's husband as the reason for divorce is to follow the principles contained in the Shafi'i school of thought. Meanwhile, the Compilation of Islamic Law (KHI) is based on previous government regulations. Namely, the Government Regulation of the Republic of Indonesia Number 9 of 1975 concerning Implementation of Law Number 1 of 1974 concerning Marriage. This difference is based on the number of sources adopted by the Compilation of Islamic Law (KHI) such as across the four schools and others. In addition, it is adapted to the conditions of the Indonesian nation. The goal is to be guided by one legal concept in making case decisions.

Badan Usaha Milik Desa: Strategi Penguatan Status Hukum untuk Pemberdayaan Masyarakat di Desa Batetangnga

2024-12-04T13:43:17+00:00

Although Village-Owned Enterprises (BUMDes) play an important role as drivers of the local economy, the regulations governing their legal status remain unclear, as shown in Government Regulation No. 43/2014 and Ministry of Village Regulation No. 4 of 2015. This uncertainty has led to public doubts about the legitimacy and accountability of BUMDes, thereby reducing public trust. This research focuses on the ambiguity of the legal status of Village-Owned Enterprises (BUMDes) in Batetangnga Village and its impact on management transparency and accountability. A qualitative research approach is used to explore the views and perceptions of the Batetangnga Village community and BUMDes managers regarding the legal status and management of BUMDes. Data were collected through interviews and participatory observation, then analyzed using thematic analysis techniques. The results indicate that weaknesses in the legal status of BUMDes lead to ambiguity in the roles and responsibilities of managers and hinder transparency, especially in financial aspects of Batetangnga BUMDes. This aligns with Institutional Theory, which states that legal uncertainty reduces incentives for agents (managers) to report activities transparently to the owners (village community). Furthermore, this research finds that weaknesses in legal status hinder BUMDes's ability to establish partnerships with external parties and limit flexibility in managing village assets, impacting Village Original Revenue (PADesa). This study recommends strengthening the legal status of BUMDes to enhance transparency, accountability, and public trust. Thus, BUMDes can optimally fulfill its role as an economic driver that contributes to the welfare of village communities.

Aborsi Dalam Perspektif Al-Qur’an (Studi Tematik dengan Pendekatan Kontekstual Abdullah Saeed)

2024-11-29T07:33:33+00:00

The issue of abortion is an issue that raises controversy. Therefore, this study aims to reveal the insights of the Qur'an related to abortion. Based on this problem, the researchers tried to explore QS. al-An‘am verse 151 and QS. al-Isra' verse 31 by using Abdullah Saeed's contextual method. This research is qualitative research in the form of literature review. The results of this study indicate that (1) the act of abortion is something that is considered as an act of infanticide if done after the existence of life in the fetus, (2) abortion performed before the existence of life or after the existence of life in the fetus can be allowed as long as it meets the requirements set in the medical world.

Pengukuran Ketepatan Waktu Salat dalam Tinjauan Hisab Kontemporer di Kecamatan Kalukku Kabupaten Mamuju

2024-12-09T13:33:29+00:00

This study aims to analyze the guidelines followed by the community in Kalukku District, Mamuju Regency, in determining prayer times, and to evaluate the accuracy of prayer schedules based on contemporary hisab methods. The approaches used in this research include sociological, normative theological (shar'i), and astronomical approaches. Data were collected through field observations and analyzed using the ephemeris method to assess the accuracy of prayer times. The findings indicate that the community in Kalukku District generally relies on digital clocks and the prayer schedule issued by the Ministry of Religious Affairs of Mamuju Regency. Accuracy tests conducted on 30 mosques and one prayer room (mushalla) revealed that most of the prayer schedules were accurate, with a time difference of 0-1 minutes. Six mosques had a time difference of 1-2 minutes, while two mosques (Masjid Darussalam Padang Malolo and Mushalla Al-Amin) showed inaccuracies with time differences ranging from 2 to 11 minutes. These inaccuracies were attributed to the use of "pasted" and "perpetual" prayer schedules. Based on the established indicators, the prayer schedules in mosques in Kalukku District are generally valid, with a high degree of accuracy. This study recommends that the Office of Religious Affairs of Mamuju Regency ensure that the prayer schedules used in mosques are based on contemporary hisab calculations using the most recent ephemeris data. Additionally, mosque administrators are encouraged to be more stringent in ensuring the synchronization of the call to prayer (azan) with the prayer schedule and to appoint competent muezzins to avoid delays.

Penerapan Konsep Wilayatul Hukmi Terhadap Shalat Gerhana Perspektif Fiqh Dan Astronomi

2024-12-24T02:59:03+00:00

The research related to the concept of wilyatul hukmi in determining the beginning of the qamariyah month which is used for the eclipse phenomenon, namely the implementation of eclipse prayer commands from the perspective of fiqh and astronomy. The purpose of this research is to disclose the implementation of wilayatul hukmi into eclipse prayers under the fiqh and astronomy perspectives. Both of them tried to find out the use of this concept in eclipse prayers. The research method used was qualitative with descriptive analysis data processing techniques. Where according to fiqh scholars, eclipse prayers are performed based on the meaning of the hadith text which states that if you see an eclipse, immediately pray and do not use calculations or news and are not tied to an area to perform the prayer. Meanwhile, according to astronomy, eclipse prayers are performed if the area is passed by an eclipse event and an area that is not passed by an eclipse event has no obligation to follow the legal policies of another area.

Tinjauan Hukum Islam Terhadap Prosesi Mangngesse’ dalam Tradisi Masyarakat Pattae’ di Desa Batetangnga Kecamatan Binuang

2024-12-27T07:43:49+00:00

This research discusses 1) Procession Mangngesse’ on the traditions of the Pattae' community in Batetangnga Village 2) Review of Islamic Law regarding Processions Mangngesse’ in the traditions of the Pattae' community in Batetangnga Village. This type of research is qualitative research with a focus on field studies (field research). The approach method used is a sociological approach and a normative theological approach (syar'i). Data was collected using observation, interviews and analysis methods. The data that has been collected is then analyzed qualitatively, namely by reducing the data, presenting the data, then connecting theories related to the problem and drawing conclusions to determine the results. The research results show that Procession mangngesse’ in the community tradition pattae' is considered as thanksgiving, tolak bala, and a prayer for safety. Procession mangngesse’ In community tradition, pattae' has religious and ritual value, which brings together Islam and local culture. Judging from a review of Islamic law regarding processions mangngesse’ it is permissible to do it or the law is Mubah, meaning it is permissible during the procession mangngesse’ is still in line with Islamic teachings and does not deviate from Islamic teachings. Procession mangngesse’ can be done and defended in society. Procession mangngesse’ in line with ‘urf, the rules of Al-‘Adatu Muha}kkamah and Maq>as}id Shariah. The process mangngesse’ contains Islamic values which are expressed in the procession which has symbolic prayers, and the nuances of Islam are felt strongly in its presence fuck me and barazanji.