Jurnal ekonomi Islam

Ditulis oleh akademisi dari Universiti Sains Malaysia (USM)

Kajian mengenai riba senantiasa menjadi diskursus hangat dalam ilmu ekonomi Islam. Hal ini terlihat dari pembahasan mengenai riba yang senantiasa mewarnai konstalasi pemikiran umat Islam dan perdebatannya hampir tidak menemukan titik temu. Perdebatan pemikiran mengenai riba dan bunga bank menunjukkan bahwa persoalan riba sebenarnya sangat terkait erat dengan masalah uang. Evolusi konsep riba ke bunga tidak lepas dari perkembangan lembaga keuangan. Untuk itu, tulisan ini mencermati dan menganalisis persoalan riba dalam perspektif keuangan Islam, dan di akhir tulisan ini menawarkan sistem profit-loss sharing sebagai solusi alternatif pengganti sistem bunga dalam sistem perekonomian Islam.

This study aims to examine the role of Islamic banking facilitator institutions and their function on Islamic banking in carrying out the management system and the working system of Islamic banks. In this study the authors used an explanatory qualitative research method and data obtained based on official sources related to information about the role and function of facilitating institutions with Islamic banking financial institutions as well as from book reference sources and other relevant references. The author found that overall the Islamic banks facilitator institution plays an important role as an institution that supports the activities of Islamic banks in a proportional and orderly manner. And the authors found that according to the LPS information up to now there has not been an Islamic bank in particular that experienced a failed bank or a bank that needed to be saved. The essence of the role and function of the facilitating institution is very closely related to financial institutions, especially Islamic banks. And each institution has different authorities, functions and duties in supervising, overseeing, protecting, solving problems, issuing fatwas related to bank products and regulations regarding work systems in Islamic banking. The main function of an Islamic bank facilitator institution is to support the business activities of an Islamic bank in order to run effectively, in an orderly manner, and in accordance with Islamic principles.

Ekonomi Islam adalah satu-satunya sistem yang sempurna yang mengatur seluruh sendi kehidupan manusia dalam kegiatan perekonomian dengan prinsip ilahiyah.

Cost of debt yang ditanggung perusahaan ditetapkan oleh kreditor berdasarkan cara manajemen mengelola perusahaan. Pengelolaan yang efektif dan efisien terkait dengan cara manajemen meningkatkan pendapatan dan menekan beban untuk memperoleh laba yang maksimal. Salah satu beban yang harus dikelola ialah beban pajak. Penghematan pajak yang masih memenuhi ketentuan perpajakan dikenal dengan istilah tax avoidance. Penelitian ini bertujuan untuk menguji kembali pengaruh tax avoidance terhadap cost of debt pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2014. Penelitian ini menggunakan laporan keuangan perusahaan manufaktur yang terdaftar di BEI selama periode 2010-2014. Sampel dipilih menggunakan metode purposive sampling dan didapatkan sampel sebanyak 49 perusahaan dengan periode observasi lima tahun dan total data yang diobservasi adalah sebesar 245 data. Pengujian hipotesis dilakukan dengan regresi linier sederhana. Berdasarkan hasil analisis, diperoleh hasil bahwa tax avoidance berpengaruh positif terhadap cost of debt pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2014. Kreditor menganggap tax avoidance sebagai praktik yang mengandung risiko sehingga meningkatkan cost of debt. Kata kunci: beban pajak, cost of debt, tax avoidance, kreditor, penghematan pajak, perusahaan manufaktur terdaftar di BEI. Abstract Cost of debt borne by the company set by creditors based on how management manages the company. Effective and efficient management related to the way the management to increase revenue and suppress the load to obtain the maximum profit. One of the expense to be managed is the tax expense. Tax savings that they comply with the Analisis Pengaruh Tax Avoidance Terhadap Cost Of Debt Pada Perusahaan Manufaktur .... MODUS Vol. 28 (2), 2016 provisions of taxation known as tax avoidance. This study aims to reexamine the influence of tax avoidance on the cost of debt on companies listed in the Indonesia Stock Exchange (BEI) in the period 2010-2014. This study uses financial statements of companies listed on the Stock Exchange during the period 2010-2014. Samples were selected using purposive sampling method and obtained a sample of 49 companies with five years observation period, and the total observed data is of 245 data. Hypothesis testing is done by a simple linear regression. Based on the analysis, the result that tax avoidance positive effect on the cost of debt on companies listed in the Indonesia Stock Exchange (BEI) in the period 2010-2014. Creditors consider tax avoidance as practices that involve risks thereby increasing the cost of debt.

Around in early of 1990s, discussions concerning Islamic Economiy System (further referred as SEI) in Indonesia were intensely lustrous, such in seminar forums, workshops and even has extended to establishment of mu'amalatorientated departments in narrow sense i.e. Islamic economy (al-lqtishadiyyah). For not calling euphoria or "frustrated" over capitalist and socialist economic systems that currently exist, the examination on existance of SEJ by some experts still becomes the subject of debate. Some claim that Islam has it own SEI differs from capitalist and socialist economic systems, but others have a conversely opinion. In addition to how followers of Islam comprehend their syar'iyyah source (Islamic law) regarding economic matters, the approach to how Islam history itself to be examined, understood and implemented since Islam introduced in Indonesia may also conducted. This writing will describe the thought of SEI Indonesia by means of second approach with system that devided history into periods.

Poverty is an economic problem we have yet to solve. There is a sustainable escalation in the number of Semarang poor citizen in recent years. Zakat, as moslem obligation once a person achieve nisab, has a promising potential to be one of the instrument in dealing poverty with its distribution method to empower productive economy. Number of moslem citizen in semarang has been increasing each year. Institution specialized in managing zakat is founded with the purpose to administere zakat fund, infak, sedekah so it will ensure the effectivity of zakat fund channeling. The aim of this study is to discover the source, the usage as well as the distributing mechanism of productive zakat managed by Badan Amil Zakat Kota Semarang. It is also being the goal of this study to analyze zakat productive fund's impact upon business revenue, business profit and household expenditure of the zakat recipient's household.

"Seeing the future of journalism and its power" (Melihat masa depan jurnalisme dan kekuatannya) Kita di hadapkan dengan dunia yang begitu luas dengan beragam bahasa dan kebudayaannya, kita bayangkan jurnalistik dengan berita pribadi dan kamera cembung yang bisa mengirimkan ke setiap kordinat di dunia untuk merekam yang sedang terjadi. Dimana kau punya