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Analisis Pelaksanaan Wakaf di Kuwait 科威特科威特实施分析
Pub Date : 2019-06-25 DOI: 10.21043/ZISWAF.V1I1.5607
Nurul Latifah, Mulyono Jamal
This Waqf in Kuwait is an endowment which is as old as the existence of Kuwaiti culture, the main purpose of this writing is to explore the implementation of waqf in Kuwait from the perspective of Endowments Jurisprudence by seeing the progress of waqf in Kuwait and with all its developments. The study method used in discussing this problem is literature research. The data in this study were obtained using the documentary method, to look for data on the implementation of waqf in Kuwait sourced from books, journals, the internet, and Papers. Kuwait has a strategy in developing waqf that is used effectively by developing waqf assets productively through various investment channels and distributing the results according to the conditions set by the waqif and making suitable waqf programs to improve the quality of existing Waqf Institutions so that Kuwait can progress and developed with effective waqf management and played an important role in the development of the Kuwaiti State.
科威特的Waqf是一种与科威特文化一样古老的捐赠,本文的主要目的是通过观察Waqf在科威特的进展及其所有发展,从捐赠法学的角度探讨Waqf在科威特的实施。讨论这一问题所采用的研究方法是文献研究法。本研究的数据采用文献法,从书籍、期刊、互联网和论文中寻找科威特waqf实施的数据。科威特有一个发展waqf的战略,通过各种投资渠道有效地发展waqf资产,并根据waqf设定的条件分配结果,制定适当的waqf方案,提高现有waqf机构的质量,使科威特能够在有效的waqf管理下进步和发展,并在科威特国家的发展中发挥重要作用。
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引用次数: 10
Zakat Profesi Langkah Cerdas Mengatasi Kesenjangan Dan Pemicu Pertumbuhan Ekonomi Indonesia 职业Zakat很聪明地解决了印尼经济增长的不平等和导火索
Pub Date : 2019-01-11 DOI: 10.21043/ZISWAF.V5I2.4337
Muhamad Holle
The government continues to try to boost the rate of economic growth. By the Jokowi government, the growth target must reach 7 percent in 2018. But what hand power does not arrive. Our growth rate is only around 5 percent. Of course this is a challenge for the government. Until the last 3 years, the rate of economic growth has not been significantly increased. Likewise the poverty rate. Although there was a decrease according to the 2017 BPS report, it was not significant. Various efforts made by the government include utilizing the potential of professional zakat in Indonesia. The potential of zakat in Indonesia is so great. The potential zakat statistics have experienced tremendous increases. Even by BAZNAS, it is said that in 2017, the potential of zakat in Indonesia reaches 217 trillion rupiah. Likewise some research results indicate this potential. This also makes the international world, especially Middle Eastern countries, positively appreciate the handling of zakat in Indonesia. But the huge potential of zakat has not been directly proportional to the realization of zakat receipts. This is what the Indonesian government must be serious about by maximizing the zakat institutions optimally.
政府继续努力提高经济增长率。佐科威政府制定的2018年经济增长目标必须达到7%。但什么手的力量都到不了。我们的增长率只有5%左右。当然,这对政府来说是一个挑战。直到最近3年,经济增长率才有了明显的提高。贫困率也是如此。尽管根据2017年BPS的报告,这一数字有所下降,但并不明显。政府所做的各种努力包括利用印尼专业天课的潜力。天课在印尼的潜力是如此巨大。潜在的天课统计数据经历了巨大的增长。甚至根据BAZNAS,据说在2017年,天课在印度尼西亚的潜力达到217万亿印尼盾。同样,一些研究结果也表明了这种潜力。这也使得国际社会,特别是中东国家,对印尼处理天课的做法给予了积极的评价。但是,天课的巨大潜力并没有与天课收入的实现成正比。这是印尼政府必须认真对待的问题,最好地最大化天课制度。
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引用次数: 0
دور الزكاة المنتجة في خدمة المجتمع و نقصان الفقراء وتحسين الاقتصاد الاندونيسي 伊斯兰济贫税在服务社会、减少穷人和改善印度尼西亚经济方面的作用
Pub Date : 2019-01-11 DOI: 10.21043/ZISWAF.V5I2.4422
Abdurrohman Kasdi
This article aims at showing the role of productive zakat in reduce poverty and improving the economy of Indonesian society. This study is based on field research using the phenomenological approach. The method of data analysis used the analysis of the content on the messages received from the productive zakat. Zakat as a religious law, and a unique unity that combines educational functions with social purposes and economic realities require further study to discover more of its legislative secrets and to find out about its various miraculous aspects. One of the purposes of zakat legislation is to provide the necessary sufficiency to dispense with it, the person who is poor and in need, and for the Muzakki, he treats himself in a small way and distorts the instinct of ownership, so that he becomes accustomed in giving and spending for zakat. The attempt to remove usury without activating the zakat foundation leads to a fundamental flaw in the Islamic finance process, To regulate or at the level of practice making usury tricks it appears as a necessity that can not escape them, though, in fact, the problem does not only make matters worse.
本文旨在展示生产性天课在减少贫困和改善印尼社会经济方面的作用。本研究采用现象学方法进行实地研究。数据分析的方法是分析从生产性天课收到的信息的内容。天课作为一种宗教法律,是一种将教育功能与社会目的和经济现实相结合的独特统一体,需要进一步研究,以发现更多的立法秘密,并发现其各种神奇的方面。天课立法的目的之一是提供必要的足够的东西来免除它,穷人和有需要的人,对于Muzakki来说,他以一种小的方式对待自己,扭曲了所有权的本能,因此他习惯于为天课付出和消费。试图在不启动天课的情况下消除高利贷,导致了伊斯兰金融过程中的一个根本缺陷。要规范或在实践层面上制造高利贷的把戏,似乎是一种不可避免的必要,尽管事实上,这个问题不仅使事情变得更糟。
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引用次数: 0
Organisasi Pengelola Zakat Komparasi Standar Akuntansi Organisasi Nirlaba Dan Standar Akuntansi 非营利组织会计标准管理组织和会计标准
Pub Date : 2019-01-11 DOI: 10.21043/ziswaf.v5i2.4336
Supriyanti Efri
Institute of Accountants (IAI) issued Statement of Financial Accounting Standards (PSAK) One of the parameters of public tust in zakat management organization is financial reporting based on accounting and application of sharia principles in it. To this end, the Indonesian No. 109 on zakat accounting standards. Previously the zakat management organization still uses PSAK No. 45 on non-profit accounting. This study aims to provide an overview of accounting standards of nonprofit organizations and accounting standards of zakat management organizations in Indonesia as well as to make comparisons between the two. This study is a literature study. The results of this study indicate there are some differences between non-profit accounting standards with zakat accounting standards. In zakat management organizations there are elements of sharia and it is not found in non-profit organizations in general, there are components of different financial statements which in the organization of zakat management there are additional components, namely: reports on changes in management assets, and so on.
zakat管理组织中公众信任的参数之一是基于会计和伊斯兰教法原则在其中的应用的财务报告。为此,印尼第109号关于天课的会计准则。以前,天课管理组织在非营利性会计方面仍然使用PSAK第45号。本研究旨在概述印尼非营利组织的会计准则和天课管理组织的会计准则,并对两者进行比较。本研究为文献研究。研究结果表明,非营利性会计准则与zakat会计准则存在一定的差异。在天课管理组织中有伊斯兰教法的元素,一般在非营利组织中找不到,在天课管理组织中有不同财务报表的组成部分,即:管理资产变化的报告,等等。
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引用次数: 1
DINAMIKA PENGELOLAAN WAKAF DAN POTENSI PENGEMBANGAN EKONOMI DI MESIR wakf的管理动态和埃及经济发展的潜力
Pub Date : 2018-07-12 DOI: 10.21043/ziswaf.v3i2.2732
Abdurrahman Kasdi
AbstractManagement of waqf professionally will be able to empower potential productive endowments. Endowments have played an important role in driving the economy and meet the needs of Egyptian society. Pioneers first waqf in Egypt was a judge in the era of Hisham bin Abdul Malik, named Tauba bin Namir al-Hadrami who became a judge in the year 115 H. He is donating the land to build the dam and its benefits are developed productively for the benefit of the people. Wakaf pioneered by Tauba this very rapid growth, and even become a major asset for the people of Egypt. Efforts to modernize Egypt endowments managed by the issuance of Law No. 48 Year 1946 regarding waqf law covering the terms of endowments and endowment. Then in 1971 published Law No. 80 that inspired the establishment of an Egyptian Waqf Board specifically address the issue of endowments and development. Egyptian Waqf Board referred to in this law then promulgated by decree of the President of Egypt on 12 Sha'ban 1392 AH (20 September 1972), which is responsible for doing the same work and empower endowments, in accordance with the mandate of the law and the program of the Ministry Egyptian Endowments. Waqf Board's task is to coordinate and implement all the distribution of endowments, as well as all activities perwakafan to comply with the objectives set by the Shari'ah.
摘要专业的waqf管理将能够授权潜在的生产禀赋。捐赠在推动埃及经济发展和满足社会需求方面发挥了重要作用。埃及的第一个waqf先驱是Hisham bin Abdul Malik时代的法官,名叫Tauba bin Namir al-Hadrami,他在公元115年成为法官。他捐赠了土地来建造大坝,其效益得到了有效的发展,造福了人民。瓦卡夫开创了陶巴这一非常迅速的发展,甚至成为埃及人民的主要资产。通过颁布1946年第48号法律管理埃及捐赠基金现代化的努力,该法律涉及涵盖捐赠基金和捐赠基金条款的waqf法。然后在1971年公布了第80号法律,启发成立了一个埃及Waqf委员会,专门处理捐赠和发展问题。埃及总统于伊斯兰历1392年9月12日(1972年9月20日)颁布的法令中提到的埃及Waqf委员会,根据法律的授权和埃及捐赠部的方案,负责开展同样的工作并授权捐赠。Waqf董事会的任务是协调和执行所有捐赠的分配,以及所有符合伊斯兰教法设定的目标的活动。
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引用次数: 2
UPAYA MEMPERBAIKI PELAKSANAAN ZAKAT FITRI BAGI UMAT MUSLIM INDONESIA 试图改善印尼穆斯林扎卡特·菲特丽的行为
Pub Date : 2018-07-12 DOI: 10.21043/ziswaf.v3i2.2731
Yasin M. Yasin
AbstractThe standard measure used to pay Zakat al-Fitr is more than one. This means that each region has the size or dose to give. One group is not justified to claim that ukurannyalah the most correct and the other wrong group. This claim is not justified by the science of Usul al-Fiqh. With regards to mandatory zakat Fitr is fed to the poor, the characteristics of the two staple foods (dates and rice) are very different. Dates quite accompanied by water but not the rice. The latter must be cooked first, and must be accompanied by many side dishes, fruit, chili. Due to different characteristics, then the technique to pay zakat Fitr with dates different from the rice. Feeding with groceries date considered sufficient without food or drink companion.
【摘要】支付天课的标准措施不止一个。这意味着每个区域都有大小或剂量。一个群体没有理由声称ukurannyalah是最正确的,而另一个群体则是错误的。这一说法并没有得到乌苏尔·菲格莱科学的证实。关于向穷人提供强制性天课的问题,两种主食(枣和大米)的特点非常不同。枣相当配水而不配米。后者必须先煮熟,并且必须搭配许多配菜,水果,辣椒。由于各自的特点不同,那么天课开斋的技术就不同于用枣米。在没有食物或饮料陪伴的情况下,用杂货喂养被认为是足够的。
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引用次数: 0
Institusi Pengelola Zakat Dalam Hukum Positif Di Indonesia 印尼积极法律管理机构Zakat
Pub Date : 2018-07-09 DOI: 10.21043/ZISWAF.V5I1.3602
Junaidi Abdullah

Zakat is a property that must be set aside by a Muslim or an entity that is owned by Muslims in accordance with the provisions of religion to be given to those who are entitled to receive it. Zakat should be managed properly and professionally, so that the benefits of zakat can prosper the people and can alleviate poverty and can turn mustahik into muzakki. In Indonesia, the government has made several regulations on zakat, namely with the enactment of Law number 38 of 1999 concerning the management of Zakat and has been revised by Law No. 23 of 2011. In the Law that carries out zakat management are institutions officially recognized by the government. These institutions are BAZNAS and LAZ. The form of zakat management carried out by BAZNAS and LAZ starts from the collection, distribution, utilization and reporting.

天课是一种财产,必须由穆斯林或穆斯林拥有的实体根据宗教规定保留给有权接受它的人。天课的管理应该是合理的和专业的,这样天课的好处才能使人民富裕起来,才能减轻贫困,才能把伊斯兰教变成伊斯兰教。在印度尼西亚,政府制定了几项关于天课的规定,即1999年颁布的关于天课管理的第38号法律,并经2011年第23号法律修订。在法律中实行天课管理的是政府正式承认的机构。这些机构是BAZNAS和LAZ。BAZNAS和LAZ开展的天课管理形式从收集、分发、利用和报告开始。
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引用次数: 4
Problematika Peran Perbankan Dalam Regulasi Kelembagaan Pengelolaan Zakat 银行在管理Zakat制度管理中的角色存在问题
Pub Date : 2018-06-08 DOI: 10.21043/ZISWAF.V5I1.3512
Aristoni Aristoni
The enactment of Law Number 23 Year 2011 on the Management of Zakat, making its own problems for sharia banking in helping the management of zakat. The role and function of sharia banking is not clear and weak. In addition to unclear, zakat management arrangements through sharia banking also pose legal political problems. This is because since the enactment of Law No. 23 of 2011 on the Management of Zakat is not accommodated expressly and concretely as an institution authorized as a manager of zakat. The vagueness of the role of sharia banking in zakat management regulation is a manifestation of vagueness and void of norms. Although the legal construction of banking roles and functions in accordance with Article 4 paragraph (2) of Law Number 21 Year 2008 concerning Sharia Banking is expanding, that is, syariah banking does not only carry out the activities of collecting funds and channeling public funds but can perform social functions as bait al-mall in collecting and distributing social funds of people as zakat. The enactment of the new zakat management law is expected to bring about big and positive changes, but in reality it seems not yet able to legally bind in applying the functions of zakat management.
2011年第23号《天课管理法》的颁布,给伊斯兰银行在帮助天课管理方面带来了自己的问题。伊斯兰银行的角色和功能不明确且薄弱。除了不明确之外,通过伊斯兰银行进行的天课管理安排也带来了法律上的政治问题。这是因为2011年颁布的第23号法律《天课管理法》没有明确和具体地将一个机构授权为天课的管理者。伊斯兰银行在天课管理规制中角色的模糊性是规范的模糊性和无效性的表现。虽然根据2008年第21号法关于伊斯兰银行的第4条第(2)款对银行角色和职能的法律建构正在扩大,即伊斯兰银行不仅进行募集资金和引导公共资金的活动,而且还可以作为诱饵,作为天课来收集和分配人们的社会资金。新的天课管理法的颁布有望带来巨大的积极变化,但在现实中,它似乎还不能在法律上约束天课管理职能的应用。
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引用次数: 1
Pelembagaan Cultural Wakaf Dalam Mewujudkan Wakaf Produktif
Pub Date : 2018-06-08 DOI: 10.21043/ZISWAF.V5I1.3511
Muhammad Junaidi, B. Heryati
One of the dilemmas in the management of waqf that has not been completely answered by Waqf Law is the institutional side of waqf. Institutionalization of waqf is still perceived only from an institutional structure that is formalistic so as to make the productivity of waqf implementation still running in place. The aspect of institutionalization of waqf is not only seen on the side of the institutional structure formed by the government. The existence of a wakaf institution that is productive is of course based on the subjectivity in building community involvement in the legal space which has an indicator is the existence of society in designing productivity through institutional non-structural but still prioritize accountability.
waqf法尚未完全解决的waqf管理困境之一是waqf的制度方面。waqf的制度化仍然只能从一种形式主义的制度结构中被感知,以便使waqf实施的生产力仍然在适当的地方运行。waqf的制度化方面不仅仅体现在政府形成的制度结构方面。具有生产力的wakaf制度的存在当然是基于在法律空间中建立社区参与的主体性,这有一个指标是社会通过制度性非结构性设计生产力的存在,但仍然优先考虑问责制。
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引用次数: 0
期刊
ZISWAF : Jurnal Zakat dan Wakaf
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