Pengelolaan zakat memegang peranan penting untuk modal usaha kecil agar lebih berdaya guna dan berhasil guna. Sejak tahun 2001 badan amil zakat Daerah Propinsi Nusa Tenggara Barat merintis upaya pengeloaan zakat untuk mengembangkan usaha kecil. Bazda NTB menjalin kerja sama dengan PT. BPR Syari'ah PNM Patuh Beramal Mataram untuk memberikan modal usaha berdasarkan prinsip al qardl al hasan kepad…
Ibnu Umar menuturkan pernyataan Nabi saw bahwa produksi pertanian yang menggunakan siraman air hujan atau air sumber secara alami dikenakan pungutan zakat 10 persen, sedangkan yang menggunakan pengairan melalui tenaga atau biaya pungutan zakat 5 persen. Para ulama berbeda pendapat dalam memahami pernyataan Nabi saw ini. Sebagian memahaminya secara umum, sehingga mencakup semua jenis hasil perta…
This research is aimed at measuring the effectiveness of the so called Lembaga Amil Zakat Daerah [LAZDA] Lampung-a semi official local Islamic organization fuctioning to collect alms, endowment and other religious contribution from local Moslem society and then redistribute it to the needy or manage it to build up a basis of moslem economy. The information is collected through interview and dir…
The term jihad fi sabil allah is often used to refer to physical war in the path of God. The word, as it is derived from the Qs. al Tawbah [9]:60, in fact connotes specific and general meanings. The specific meaning of it coomonly found in classical ulema's interpretation is related to the war. This interpretation is based on historical evidence and supported by the literal meaningof Qur'an and…
Women are the most susceptible groups in poverty, injustice, andviolence. Women are also the strategic target group for community development. However, little attention has been paid to women's issues in philanthropy, especially on women empowerment. This essay takes the case of Islamic philanthropy andseeks for reasons behind the lack of attention by elaborating women's position in the teachin…
Based on Indonesian ordinance no.38 tahun 1999 about zakat and ordinance no.17 tahun 2002 about taxes, all of Indonesian Moslem must be recieve to be carry out that obligation. In one hand, the obligation dedicated as civil society and another hand as Islamic follower that have to be carry out one of the Islamic essential principle. Nevertheless, if we confirm at principles, historical beckgrou…
Sabil al-Muhtadin is a fiqh book written by Muhammad Arsyad al-Banjari (d.1812) in year 1193-1995 H / 1779-1781 A.D. Background of its written are, for example, desires to improve currently availbale malay fiqh book entitled ash-Shirath al-Mustaqim written by Syekh Nuruddin ar-Raniri. There are three significant thougths on almgiving / zakat described in sabil al-Muhtadin, which are not explain…
By investigating the characteristics, attitudes and behaviors of 85 professors and lecturers at one of the Islamic universities in Yogyakarta, Indonesia, this study analyzed their giving of zakat fitrah and zakat maal. The study examined result of an online survey to assess how much faculty gave and wether they gave most often to individuals or foundations. A general tendency is that Muslims wi…
This paper analyses studies difference of analysis policy of fiscal religious obligatory [zakat] and tax in chartered investment counsel clasik, Keynes and Islam chartered investment counsel. In Islam chartered investment counsel there are componen religious obligatory which must be packed into model calculation earnings nasional, because religious obligatory that with existence of religous obl…