Now showing items 101139-101158 of 101611

    • Zachary Seech, Open Minds and Everyday Reasoning. Reviewed by

      Johnson, Fred; Colorado State University (University of Victoria, 2011-10-09)
    • Zahidé Lupinacci Muzart

      Ramos,Tânia Regina de Oliveira (Centro de Filosofia e Ciências Humanas e Centro de Comunicação e Expressão da Universidade Federal de Santa Catarina, 2016-04-01)
    • Zak van Straaten, ed., Philosophical Subjects: Essays Presented to P.F. Strawson. Reviewed by

      Moravcsik, J.M.E.; Stanford University (University of Victoria, 2012-04-29)
    • Zakah for Asnaf Al-Gharimun in Brunei Darussalam: Concepts and Practices

      Abdullah, Rose; Universiti Islam Sultan Sharif Ali; Haqqi, Abdurrahman Raden Aji; Universiti Islam Sultan Sharif Ali (Faculty of Shariah and Law, 2017-05-06)
      This research paper discusses the concepts of debt in Islam in relation to the category of al-gharimun that entitle for receive zakah. The data from the authority department has shown an alarming increase in number of applicant for zakah under the category of asnaf Al-Gharimun. Why was the number increased and who are actually eligible to receive zakah under the category of Al-Gharimun? This paper tries to answer these questions. The concept of debt in al-Qur’an will be discussed and various discussions by Islamic scholars and researchers will be analysed. Data gathered from several officers of Islamic Religious Council of Brunei Darussalam through personal interviews. The phenomenon was due to misunderstanding and ignorant among the public with regards to what kind of debts that are eligible under the category of Al-Gharimun to receive zakahDOI: 10.15408/aiq.v9i2.5092
    • Zakah index: Islamic economics’ welfare measurement

      Kusuma, Kumara Adji; Ryandono, Muhamad Nafik Hadi (State Institute of Islamic Studies (IAIN) Salatiga, 2016-12-01)
      Zakah is one of the five pillars of Islam. Compared to the other pillars, Zakah intersects with most the human dimensions: spiritual, individual, social, economic, and is quantifiable. Zakah also fulfills all of the aspect of the Maqa>s}id al-Shari>‘ah that preserves public interests (maslahah). This paper argues that the lack of full observance of the objectives of the obligation in performing Zakah, which is intended to increase the welfare/wellbeing of the society, makes Islamic Economics as a discipline completely ineffective and inefficient in performing its essential characteristics in fulfilling the Maqa>s}id al-Shari>‘ah. The expected outcome of this study is Zakah Index that will represents the monitoring of Zakah payment in Islamic or Muslim populated country, hence providing academics, students, society, and policy maker in Islamic or Muslim populated country an alternative measurement of economic progress, instead of Gross Domestic Product (GDP). The method used in the conceptualization of the Index and its derivatives are content analysis and conventional literature. Finally, Zakah Index is intended to be as an Islamic Economics tool to measure not only the welfare/wellbeing of Islamic Society, but also its religious (spiritual). On the last part of the paper, the Zakah Index Model then is applied to the East Java province. Zakah adalah salah satu rukun Islam. Dibandingkan dengan pilar yang lain, zakah bersinggungan dengan hampir seluruh dimensi manusia: spiritual, individual, sosial, ekonomi dan ia dapat diukur. Selain itu, zakah juga memenuhi seluruh aspek Maqa>s}id al-Shari>‘ah yang bertujuan melindungi kepentingan umum (maslahah). Paper ini didasarkan pandangan bahwa minimnya pengawasan kewajiban pembayaran zakah, yang ditujukan untuk meningkatkan kesejahteraan masyarakat, menjadikan Ilmu Ekonomi Islam sebagai disiplin tidak efektif dan efisien dalam menjalankan karakteristik utamanya untuk memenuhi tujuan Shariah. Luaran dari studi ini adalah Indeks Zakah yang akan merepresentasi pengawasan pembayaran Zakah di Negara Islam atau masyarakat mayoritas muslim, yang dengan demikian menyediakan alternatif pengukuran kemajuan ekonomi bagi pemerintah, akademisi, dan masyarakat daripada menggunakan Produk Domestik Bruto (PDB). Metode penyusunan konsep indeks ini dengan berbagai derivasinya adalah content analysis dan metode induktif yang meliputi literatur Islam dan konvensional. Akhirnya, Indeks Zakah ini dimaksudkan menjadi “tool” Ilmu Ekonomi Islam untuk mengukur tidak hanya kesejahteraan masyarakat muslim, namun juga aspek religiusitasnya. Pada bagian akhir paper ini, model Indeks Zakah ini dipalikasikan di Provinsi Jawa Timur.
    • Zakat and Tax; From the Synergy to Optimization

      Mustofa, Mustofa; Fata, Khoirul (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2015-06-01)
      Dualism dilemma between zakat and tax in Indonesia can be relatively mitigated by ratification of Act No. No. 38/1999 on Management of Zakat. In the regulation, zakat has been synergized with tax by placing zakat as a deduction from taxable income element (PKP). But so far it has not been given the significant impact on the acceptance of zakat and awareness of Muslims to pay zakat. There are also some problems in practical level that contribute to that fact. This article explores the zakat and tax synergy that have been achieved through Act No. 38 of 1999, the problems found in its execution, and of course an offer for a solution to optimize the role of zakat and tax for the people welfare. By examining same practice in some countries, this paper recommends zakat as a direct tax deduction (tax credit) as a strategic step in the effort to optimize the role of zakat.
    • ZAKAT AND THE CONCEPT OF OWNERSHIP IN ISLAM: Yusuf Qaradawi’s Perspective on Islamic Economics

      Euis Nurlaelawati (State Islamic University Sunan Kalijaga, 2010-08-01)
      <p><em>Looking at the two functions of ownership which include the individual and social, Qaradawi explores such a relationship and analyzes its implication for social justice. </em>Zakat <em>has multiple functions: the religious, economic, and social. It constitutes the earliest concept of mutual social responsibility proposed by Islam to achieve social justice. Zakat serves as a means to both guarantee social security and strengthen social solidarity. From this perspective, Qaradawi moves forward to link up the concept of zakat with the Islamic system of economics. The linkage between </em>zakat <em>and the Islamic system of economics is visible in the ways Qaradawi investigates various aspects of ownership and </em>zakat <em>in Islam. This can particularly be seen in his analysis that the concept of Islamic insurance coheres with the interpretation of </em>al-gharimin<em>, one of the groups deserving to the income of </em>zakat <em>and in his emphasis that mutual social responsibility, which aims to fulfill the needs of adequate livelihood, can be supplied only by </em>zakat<em>. This article argues that these views in turn confirm Qaradawi’s concern with the importance of </em>zakat <em>as the foundation of both the social and economic systems of Islam. This article also emphasizes that, for Qaradawi, different from voluntary charity that can only fulfill the minimum requirement of the needs of livelihood, </em>zakat <em>can supply the answer to cover all the needs of livelihood of Muslim society.</em></p> <strong>Keywords</strong>: <em>zakat</em>, Islamic economics, Qaradawi, security, solidarity
    • ZAKAT DI MALAYSIA DALAM PERSPEKTIF EKONOMI

      Nurhasanah, Nurhasanah; Syarif Hidayatullah State Islamic University of Jakarta (Faculty of Shariah and Law, 2016-02-11)
      Zakâh is the implications of the high level of practice Muslims toward the teachings of Islam in Malaysia. It has been carried out since the pre-colonial, colonial times, post-independence, 1957, 80s, and 90s to the present. Regulatory changes are not necessarily set zakat source in accordance with the economic development and professional management. In zakâh  management, government noted that the potential fellowship zakâh increased in accordance with the economic progress of the Muslim community. To foster public confidence in the management of zakâh, government through the Majelis Islam Wilayah  Persekutuan (MAIWIP) established the Center levy zakâh (PPZ) in 1991 in order to create a professional zakâh management by implementing corporate systems.DOI: 10.15408/aiq.v4i1.2540
    • ZAKAT MANAGEMENT IN MEDAN: THE IMPLEMENTATION OF GOVERNMENT REGULATION NO. 23/2011 ON MANAGEMENT OF ZAKAT

      Armia, Armia; SYARIAH DAN LAW FACULTY STATE ISLAMIC UNIVERSITY OF NORTH SUMATERA (State Islamic University North Sumatra, 2017-06-22)
      Abstrak: Kota Medan, sebagai salah satu kota terbesar di Indonesia, merupakan salah satu parameter bagaimana regulasi zakat sebagaimana yang diamanahkan oleh undang-undang zakat tersebut dapat berjalan secara efektif atau tidak. Penelitian kualitatif ini dilakukan di kota Medan menggunakan jenis penelitian yuridis normatif, yuridis sosiologis dan yuridis antropologis. Sumber data yang digunakan yaitu data primer (data lapangan) dan data sekunder (dokumen). Teknik pengumpulan data yang dipergunakan adalah observasi non partisipan, wawancara terstruktur dengan cara purposif, dan dokumen. Keseluruhan data ini akan di analisis dengan metode interaktif yang disarankan Miles dan Huberman (1992) yang mencakup reduksi data, displey data dan penarikan kesimpulan. Dalam menjawab permasalahan dalam pengelolaan zakat ini digunakan teori deskriptif analitis dengan analisa data menggunakan metode analisis. Penelitian ini menyimpulkan Pengelolaan zakat dikota Medan setelah berlakunya Undang-Undang Nomor 23 tahun 2011 belumlah berpengaruh secara signifikan.  Persoaalan mendasar yang terjadi di kota Medan adalah Data base yang masih lemah baik dalam diri masyarakat maupun lembaga, Managemen, SDM  pengelola zakat yang tidak profesional, sikap kurangnya kepercayaan masyarakat terhadap lembaga pengelola zakat, kurangnya keteladanan pejabat pemerintahan maupun tokoh masyarakat, belumlah jelas sanksi tegas siapa yang berkewajiban melaksanakan atau menindak pelanggaran yang tercantum dalam Undang-Undang Nomor 23 tahun 2011.  Sebab kekurangan-kekurangan lembaga ini juga menyebabkan masyarakat tidak berzakat kelembaga tetapi mereka berzakat langsung ke mustahik.Abstract: Along with the transformation of the spirit of Islamic law into the National Legal System which can be seen with the birth of the Law on the Development Badan Amil Zakat and Sadaqah Infaq  Given the institutional team of zakat, namely Badan Amil Zakat (BAZ) and the Institute Amil Zakat (LAZ) then by itself have been of a wide space to the public, outside the participating government agencies to develop resources zakat Medan municipality, as one of the biggest cities in Indonesia is one of the parameters of how the regulation of zakat as stated by the law of zakat can run effectively or not. The qualitative research was conducted in Medan City, adopting normative, sociological and anthropological jurisdiction approaches, The source of data included field data as a primary source and documents as a secondary one. Data were collected with non participant observations, a series of struktured interviews with selectedinformants, and document analysis as suggested by Miles and Huberman (1992) which include data reduction, data display and conclusion drawing. In responding to the issue of guardian, I applied the theories analysis deskriptif with use methods of analysis. This study concludes Management of Zakat city of Medan after the enactment of Law Number 23 of 2011 has not been significant. problem that is taking place in the city of Medan is a data base that is still weak both within the community and the institution, Management, Human resources zakat manager unprofessional attitude of a lack of public trust in zakat management institutions, lack of exemplary government officials and village leaders, strict sanctions is not yet clear who is responsible for carrying out or take action against violations set forth in Law Number 23 of 2011 For the deficiencies of this institution also led to public institutions is not tithe but they tithe directly to recipients.Keywords: zakat, management, government regulation, Medan city
    • Zakat sebagai Sumber Investasi

      Hejazziey, Djawahir; Syarif Hidayatullah State Islamic University of Jakarta (Faculty of Shariah and Law, 2015-11-05)
      Beside as a tool of worship, zakah can be a source of productive economic development tools for the poor. Zakah is expected to improve the economy of the poor. So, there is a norm that states, zakah aimed at not only circulate wealth among the wealthy. If the property is still managed for consumptive purposes, of course they will spend it just to the rich. Therefore, zakah should be developed in the form of investment so that the profits of fixed assets flow to mustahiq zakah.DOI:
    • Zakat, Infak, dan Sedekah: Modal dan Model Ideal Pembangunan Ekonomi dan Keuangan Modern

      Suma, Muhammad Amin; Syarif Hidayatullah State Islamic University of Jakarta (Faculty of Shariah and Law, 2015-11-01)
      Zakat is the designation for a particular property that intentionally released to be channeled to mustahiq. Other financial types that always accompanies or included with it are zakat, infak and sedekah. ZIS funds can be considered as a triad of economic resources and short-term Islamic finance in synergy with other funding sources, such as grants, wills, and endowments-oriented for long-term interests. In addition to its management structure and mechanism is relatively simple and efficient, zakâh can be said always completely ready to cope with urgent needs. ZIS funds in enforceability of all peoples and Muslim nations showed that zakâh system appropriate to be used as capital and financial economic model and the most modern of all time.DOI: 10.15408/aiq.v5i2.2568
    • Zambrano: De la imagen a la mediación de la palabra

      Mariana Bernández (Universidad Autónoma Metropolitana Unidad Iztapalapa, 2003)
      Para descifrar los enigmas planteados por la vida, afirma María Zambrano, el corazón tiene que presentarse dueño de sí y para ello necesita ser sostenido. ¿Qué significa esto? Para responder, primero debe volverse la interrogación hacia quien la hace: el hombre en el presente. Este ser vive una sucesión de instantes separados entre sí por un vacío apenas perceptible y que es indispensable para que el tiempo pase. El corazón debe sostenerse en esta situación de manera firme para que surja la respuesta; por otro, debe sostener, en el acto de responder, al sujeto para que esté presente y despierte. ¿Por qué el corazón? Tal vez porque su latido presupone un sentido de presencia que permite a María Zambrano proponer el despertar como la apertura al conocimiento y al amor.
    • Zechariah the model priest: Luke and the characterisation of ordinary priests in Luke-Acts

      Louis W. Ndekha (AOSIS, 2018-04-01)
      This article argues that Luke’s characterisation of Zechariah and the other ordinary priests in Acts 6:7 represents the most striking characterisation of the priesthood in the Gospels. This positive depiction, seen against the generally stereotypical image of chief priests in the Gospels, makes Zechariah’s image that of a model priest. Such characterisation demonstrates that despite Jewish hostility towards early Christianity, not all Jewish priests were against early Christianity. Through this, the article presents a fascinating and obscure dimension of the Jewish priesthood and, therefore, helps uncover the hidden voices in the gospels’ representation of Jewish priesthood.