PENGARUH BUDAYA, SUMBERDAYA MANUSIA, DAN AGAMA TERHADAP KEMISKINAN DI KABUPATEN PIDIE JAYA

This research was conducted to determine the effect of culture, human resources and religion on poverty, with a sample of 100 people in Pidie Jaya Regency. Sampling technique using cluster sampling method. Analytical tools used are multiple linear regression and analysis path using SPSS software version 24 for windows. The criteria used in the sample selection are based on statistical data of Pidie Jaya Regency which are grouped into 3 categories, namely agriculture as much as 50 percent, trade and services sector as much as 43 percent, and the rest in the industry 7 percent. This study found that the variables of human and religious resources have a significant effect on poverty, while cultural variables have no significant effect on poverty. Indirectly, cultural variables have a significant effect on poverty that is through the variables of human resources and religious variables. The results of this study indicate that together variables culture, human resources, and religion have a significant effect on poverty in Pidie Jaya regency. Islamic Economics provides solutions to alleviate poverty in Pidie Jaya through hard work, distributing wealth through the distribution of Zakat, infaq and alms and through wakaf and through the improvement of human resources, so that poverty in Pidie Jaya regency must be considered by the government, both local government and government center.

PERANAN BMT TERHADAP PEMBERDAYAN USAHA MIKRO ( Studi Kasus BMT Al-Furqon Padang Sibusuk Kab. Sijunjung Prop. Sumatera Barat)

The aim of this research is to explain the role of BMT in empowering micro businesses in the village / Nagari Padang Sibusuk Sijunjung West Sumatra. The role of BMT in providing financing opportunities for people to get financing as capital to open and develop micro businesses. This research is field research, while the data sources are obtained from observations, interviews, documentaries. While the data analysis used semi quantitative analysis. The results of this study regarding the role of BMT in empowering micro-businesses in Padang Sibusuk Village / Nagari, Kupitan District, Sijunjung Regency, West Sumatra are: One, the empowerment of Micro Enterprises in the field of micro business is growing rapidly. Two, the role of BMT Al-furqon Padang Sibusuk provides facilities in providing financing to increase the empowerment of Micro Enterprises in 2017 by 14.92 percent. In 2018 it was 24.76 percent and increased in 2019 to 38.73 percent. Meanwhile, at the macro level, the role of BMT Al-Furqon in Sijunjung Regency is 2.82 percent in 2017, 2.57 percent in 2018 and increased to 4.30 percent in 2019. Three, the HR BMT Al-furqon Padang Sibusuk also provides training and coaching to customers. micro business customers who can be financed from BMT Al-Furqon Padang Sibusuk.

PENGARUH REWARD DAN PUNISHMENT SEBAGAI SKEMA HASIL EVALUASI KINERJA KARYAWAN PADA PERUSAHAAN SWASTA

The issue at this writing is about the results of the evaluation was run by a company after they to be the best company since last two years, it was interesting to discuss how evaluation result conducted on reward and punishment. The desire to know about how to stimulate employee performance with these two methods is worth executing. So it found the implementation of the reward is better to run than the punishment, but the reward and punishment should be run together. When running the punishment company need to give gradual warning to employee, because the purposes of reward and punishment are to increase employee performances. The research method used in this journal descriptive qualitative research with subject and object of this research is an employee at sales executive position and supported by observations from data collected.

DINAMIKA PERBEDAAN PENDAPAT TERKAIT KEWARISAN ANAK KETIKA FORMULASI KOMPILASI HUKUM ISLAM

An opinion differencein the stipulation of Islamic Law is not a new thing. It already existed even when the Prophet was still alive. Likewise, during the KHI formulation, it was clear that there was a dynamic of opinion differenceamong Islamic Law, Customary Law and Civil Law (Burgerlijk Wetboek) which were intersected in influencing the stipulation of the Islamic Lawin the country. There are many factorsthat lead to the dynamics of different opinions; among others is the existence of Civil Law products (Burgerlijk Wetboek) which had been applied before KHI.This colonial Law is what influences the national lawyers’ pattern of thinkingin determining Islamic law in KHI. The results of the study show the fact that the formulation of KHI through a structural approach is top down from the central government, but still involves the role of the ulama, scholars and practitioners of Islamic law. KHI material absorbs fiqh that is familiar in the country. The dynamics of differences of opinion are found in three patterns of Islamic Law thought that emerged at that time. First, the literalisasi group, which is a group that opposes thoughts that violate the nash qat'i. Secondly, the group is assimilative, this group tries to find a new interpretation in understanding nash qat'i. The three groups are Harmonized, Characteristics of this group may be out of zahir nash, if judging there are provisions that can be an alternative, inheritance is included in the category of mu'amalat worship which must be open to accepting changes by considering the interests and eliminating the narrowness in society.

KONTRIBUSI PEMIKIRAN IMAM SYATHIBI DAN ABRAHAM H. MASLOW TENTANG KEBUTUHAN DASAR MANUSIA

The five basic needs of human to formulate the laws and regulations related to protectionof one’s religion, his soul, hisself, his offspring, his goods and his mind, as it was recognized by Syatibi’s theory called al-Masalihadh-Dharuriyyah (basic protected human needs) have been enhanced by Abraham H. Maslow. Every one of humans after being protected by the law, he should be capable of enhancing such five principles .When one’s religionwas protected from intimidation and violence, protected to do all the given orders and to leave all the given prohibitions in his religion as what Syatibi asserted, thus, at the same time the human should need his five basic needs called physiological needs to be fulfilled, such as need of air or oxygen to breath, need for foods and water, sexual desire, and having break, etc. Again, all these basic needsmust be fulfilled. Otherwise if they do not happen, one’s belief should get a trouble, and his convenience would be threatened for his own obedience of his belief or of his religion. That is because he would convert to get busier in order to fulfill his own basic needs. When one could feel safe on the first level, he would rise to the upper level where his self and his soul are protected under safe and convenience as it was intended by Syatibi. Maslow also means that a person on this gratification level needs to be safe (safety need). A person is given a ptotection of the law to care himself and his soul from murder, intimidation as well as violence. Hence, that is what intended by Maslow: a human must have a safe sense including safe in his neighborhood, his family and hisself.

LELANG EKSEKUSI HAK TANGGUNGAN PADA PERBANKAN SYARIAH MENURUT HUKUM POSITIF DAN FIQH MUAMALAH

The purpose of this research is to find out the execution auction conducted by sharia banks at KPKNL in Banda Aceh and the execution auctions according to a review of positive and Fiqh law. These types of research using descriptive analysis are describing and analyzing the auction-related execution. In conclusion, according to the positive law of the execution auction conducted by sharia banks in KPKNL already in accordance with the prevailing requirements and regulations, while according to the Fiqh rulings in the implementation there is still the occurrence of fraud committed by the auction mafia during the execution process of KPKNL that will affect the creditor on the sale of objects of liability.

PENGARUH SELF ASSESSMENT SYSTEM, MONEY ETHICS, DAN TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK BADAN MENGENAI TAX EVASION (STUDI KASUS PADA KPP PRATAMA LANGSA)

This study aims to determine and analyze the influence of self-assessment system, money ethics, and technology and tax information on corporate taxpayer perception of tax evasion in KPP Pratama Langsa. The data used in this study is the primary data. The sample of this study is taken using purposive sampling. The sample in this research is 45 taxpayer of the construction agency registered in KPP Pratama Langsa. Data analysis method used is multiple linear regression analysis and processed using statistical program SPSS 22.0. The results showed that the self-assessment system has a negative and significant effect on corporate taxpayer perception of tax evasion, money ethics and technology and taxation information have a positive and significant effect on the corporate taxpayer perception of tax evasion in KPP Pratama Langsa.

PERLUASAN MAKNA FĪ SABĪLILLĀH SEBAGAI MUSTAHIQ ZAKAT

Sekarang asnaf fī sabīlillāh sebagai mustahiq zakat telah diperluas dengan makna yang lebih umum dan luas cakupannya. Kemudian terjadinya perbedaan pendapat diantara ulama, antara yang pro dan kontra. Maka penulis melakukan pengkajian, bagaimana pendapat para ulama terhadap makna fī sabīlillāh, dan bagaimana menyikapi tentang polemik perluasan makna tersebut. Penulis menggunakan metode deskriptif-analisis untuk menjawab persoalan tersebut. Hasil kajian didapati, mayoritas ulama dari empat mazhab mengkhususkan sasaran zakat pada fī sabīlillāh adalah kepada orang yang terlibat dalam perperangan dalam melawan para musuh Allah dari kalangan orang kafir. Orang-orang yang terlibat tidak langsung di medan perperangan juga dianggap sebagai fī sabīlillāh yang berhak menerima zakat. Mengerjakan haji dan umrah termasuk dalam fī sabīlillāh, karena Rasulullah SAW telah mengizinkannya. Adapun Yusuf al-Qardawi, Rasyid Rida, dan Mahmud Syaltut, cenderug meluaskan makna fī sabīlillāh, tidak hanya terbatas pada peserta perang secara fisik, tetapi juga untuk berbagai kepentingan dakwah yang lain, mencakup segala aspek penegakan dan kemaslahatan umat Islam. Jihad yang dimaksudkan bukan semata-mata menjadi prajurit, menjadi prajurit dalam keadaan perang. Dalam suasana selain perang jihad dapat dilakukan dengan suatu kegiatan melalui tulisan, lisan pemikiran, pendidikan kegiatan social, ekonomi, dan politik, dengan syarat semuanya bertujuan membela dan menegakkan ajaran Islam. Menyikapi perbedaan itu, maka tidak ada salahnya berpikir positif dan mencari jalan tengah yang aman dan selamat. Ada baiknya dipikirkan sumber dana lain untuk fī sabīlillāh dalam artian luas. Dalam syariat Islam masih ada begitu banyak jenis infaq lain yang lebih fleksibel dan efektif untuk diterapkan yang tidak akan menimbulkan masalah dari segi hukum dan aturannya.

ANALISIS PENYELESAIAN SENGKETA EKONOMI SYARIAH PASCA PUTUSAN MK No. 93/PUU-X/2012

Tujuan penelitian ini untuk mengetahui penyelesaian sengketa ekonomi syariah melalui jalur non-litigasi dan kekuatan hukum lembaga keuangan syariah yang masih menggunakan Pengadilan Negeri sebagai jalur litigasi. Adapun penelitian ini bersifat yuridis normatif yaitu melihat putusan MK No. 93/PUU-X/2012 dengan cara menganalisis putusan tersebut melalui pendekatan Undang-undang (statute approach). Kesimpulannya Sejak adanya putusan Mahkamah Konstitusi No. 93/PUU-X/2012 maka tidak ada lagi dualisme kewenangan pengadilan dalam penyelesaian sengketa ekonomi syariah dan menguatkan kewenangan absolut Pengadilan Agama dalam menyelesaikan sengketa ekonomi syariah melalui jalur Litigasi. Sedangkan kekosongan hukum yang ditimbulkan melalui non litigasi harus merujuk pada UU No 30 tahun 1999 tentang penyelesaian sengketa dilakukan melalui arbitrase atau alternatif penyelesaian sengketa yang meliputi konsultasi, negosiasi (perundingan), konsiliasi, mediasi non perbankan, pendapat atau penilaian ahli. Pengadilan Negeri dalam mengadili sengketa ekonomi syariah tidak dapat dipergunakan lagi dan tidak memiliki kekuatan hukum yang mengikat (non binding), dan hakim pengadilan negeri yang menerima sengketa ekonomi syariah wajib menolak karena sengketa ekonomi syariah bukan lagi menjadi kewenangannya.

DINAMIKA SOSIAL PESANTREN DI INDONESIA

Pesantren is an authentic education of Indonesia. It has social politic dynamics in every periods. Pre Independence Period pesantrenis prohibited by colonial government the Netherlands. In Japan occupationperiod pesantren is annoyed by Japan. After independence 1945, in Old Order, pesantrenis accommodated by government, it is given budget of education. Pesantrens get problems in a time of New Order, Soehartothat is repressive for Islam society. Finally pesantren is assumed as social capital by government in Reform Era. Government concerns with pesantren through pro pesantren policy.