The Debt Status of Commercial Company under Gharimin Perspective
How to cite (SHIRKAH) :
Abdul Aziz, I., Azrin Adnan, A., & Asmat Ismail, N. (2017). Fenomena Keberhutangan di Zaman Rasulullah. Ulwan Journal, 1(1), 143–177.
Abdul Rahim, A. (2015). Al-Tajarub al-Mu’asirah litatbiqat Masharif al-Gharimin fi al-Zakah. Majma, 13, 303–340.
Abdullah & Haqqi, A. R. A. (2017). Zakat for Asnaf Al-Gharimun in Brunei Darussalam: Concepts and Practices. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 9(2), 243–258. http://dx.doi.org/10.15408/aiq.v9i2.5092
Ahmed, A. (2010). Global Financial Crisis: An Islamic Finance Perspective. International Journal of Islamic and Middle Eastern Finance and Management, 3(4), 306–320. DOI:10.1108/17538391011093252
al-Qaradawi, Y. (1973a). Fiqh al-Zakah (Vol. 2). Beirut: Muassasah al-Risalah.
al-Qaradawi, Y. (1973b). Fiqh al-Zakah (Vol. 1). Beirut: Muassasah al-Risalah.
Alexandri, M. B., & Santoso, T. I. (2015). Non Performing Loan: Impact of Internal and External Factor (Evidence in Indonesia). International Journal of Humanities and Social Invention, 4(1), 87–91.
AlFawzan, F. A. (2013). The Existence of Relationship Between Debt and Recession. Arab Journal of Administrative Sciences, 20(2), 323–339.
Al-Utaibi, A. T. (1999). Towards a Unifield System of Zakat Accounting: The Case of The GCC Countries (Ph. D Thesis). Cardiff Business School, Cardiff University, Wales, UK.
Amin al-Shinkity, M. (2001). Muzhakirah fi Usul Al-Fiqh. Medinah Munawarah: Maktabah Al-Ulum wa Al-Hikam.
Arifin, Z. (2002). Dasar-Dasar Manajemen Bank Syariah. Jakarta: Alvabet.
BAZNAS. (2019). Keputusan Ketua Badan Amil Zakat Nasional Nomor 64 Tahun 2019 tentang Pedoman Pelaksanaan Pendistribusian dan Pendayagunaan Zakat di Lingkungan Badan Amil Zakat Nasional. , Pub. L. No. 64, 1 (2019).
Bensaid, B., Grine, F., Roslan Mohd Nor, M., & Yakub Zulkifli Mohd Yusoff, M. (2013). Enduring Financial Debt: An Islamic Perspective. Middle-East Journal of Scientific Research, 13(2), 162–170. DOI: 10.5829/idosi.mejsr.2013.13.2.1790
Cattelan, V. (2013). Property (MÄl) and Credit Relations in Islamic Law: An Explanation of Dayn and the Function of Legal Personality (Dhimma). Arab Law Quarterly, 27(2), 189–202. https://doi.org/10.1163/15730255-12341255
Choudhury, M. A. (2008). The Universal Paradigm and The Islamic World-System: Economy, Society, Ethics, and Science. Singapore: World Scientific Publishing Co. Pte. Ltd.
Dahlan, D. (2018). Bank Zakat: Pengelolaan Zakat dengan Konsep Bank Sosial Berdasarkan Prinsip Syariah. Jurnal Ekonomi Dan Bisnis Islam, 4(2), 166-153. http://dx.doi.org/10.20473/jebis.v4i2.10720
Effendi, J., & Thiarany, U. (2017). Factors Influencing Non-Performing Financing (NPF) at Shariah Banking. Walisongo: Jurnal Penelitian Sosial Keagamaan, 25(1), 109–138. https://doi.org/10.21580/ws.25.1.1540
F Gracia, V., & Fretes Cibils, V. (2004). Remedy for Banking Crises: What Chicago and Islam Have in Common. Islamic Economic Studies, 11(2), 1–22.
Fauzia, A. (2017). Islamic philanthropy in Indonesia: Modernization, Islamization, and social justice. Austrian Journal of South-East Asian Studies, 10(2), 223-236. https://doi.org/10.14764/10.ASEAS-2017.2-6
Fisher, I. (1933). The Dept Deplation Theory of Great Depressions. Econometrica, 1(4), 337–357. https://doi.org/10.2307/1907327
Hadi, C. A. (2016). Corporate Social Responsibility dan Zakat Perusahaan dalam Perspektif Hukum Ekonomi Islam. Ahkam, 16(2), 229–240. http://dx.doi.org/10.15408/ajis.v16i2.4453
Hafidhuddin, D. (2002). Zakat dalam Perekonomian Modern. Jakarta: Gema Insani.
Hakim, R. (2018). Kontekstulalisasi Fikih Golongan Penerima Zakat (asnaf tsamaniyah) Zakat dan Relevansinya dengan Penanggulanan Kemiskinan di Indonesia. 2nd Annual Conference for Muslim Scholar, 2nd, 393–406. Surabaya: UIN Sunan Ampel Surabaya.
Hamdi Abdul Karim, K. (2016). al-Ahkam al-Fiqihiyah al-Muta’aliqah bisahmi al-gharimim: Nazrah shar’iyah maqasidiyah mu’asirah. Majma’: Majalah Jami’ah al-Madinah al-’alamiyah, 16, 8–68.
Hamzah, N. B., Masroom, M. N. B., Ruskam, A. B., & Saim, A. I. B. (2021). Penggunaan Wang Bantuan Zakat Dalam Kalangan Asnaf Fisabilillah Dan Asnaf Gharim Di Universiti Teknologi Malaysia. AZKA International Journal of Zakat & Social Finance, 1(2), 187–209. https://doi.org/10.51377/azjaf.vol1no2.37
Hardi, E. A. (2020). Filantropi Islam: Zakat Saham di Pasar Modal Syariah Indonesia. Jurnal Bimas Islam, 13(1), 51–72. https://doi.org/10.37302/jbi.v13i1.106
Hidayatullah, M. F. (2014). Penyelesaian Pembiayaan Bermasalah di Bank Syariah. Interest, 12(1), 67–80.
Ibrahim, M. F. (2020). Perbandingan Agihan Zakat sebagai Alat Kewenangan Sosial Islam bagi Membantu Golongan al-Gharimin oleh LZS dan Baitulmal MAIWP. International Journal of Islamic Economics and Finance Research, 3(2), 1–11.
Ibrahim, M. F., & Sahrim, M. (2019). Peranan Agihan Zakat sebagai Alat Kewenangan Sosial Islam bagi Melaksakan Hutang Golongan al-Gharimin di Malaysia. Labuan E-Journal of Muamalat and Society (LJMS), 13, 45–53.
Jiyad, A. M. (2001). An Economy in Debt Trap: Iraqi Debt 1980-2020. Arab Studies Quarterly, 23(4), 15.
Kauko, K. (2012). External Deficits and Non-Performing Loans in the REcent Financial Crisis. Economics Letters, 115, 196–199. https://doi.org/10.1016/j.econlet.2011.12.018
Latief, H. (2016). Philanthropy and “Muslim citizenship†in post-Suharto Indonesia. Southeast Asian Studies, 5(2), 269–286. https://doi.org/10.20495/seas.5.2_269
Makri, V., Tsagkanos, A., & Bellas, A. (2014). Determinants of Non-Performing Loans: The Case of Eurozone. Panoeconomicus, 2, 193–206. https://doi.org/10.2298/PAN1402193M
Mankiw, G. (2009). Princples of Economics (Sixth, Version Sixth). USA: South-Western Cengage Learning
Melya Sari, T., Syam, D., & Ulum, I. (2012). Pengaruh Non-Performing Loan sebagai Dampak Krisis Keuangan Global Terhadap Profitabilitas Perusahaan Perbankan. Jurnal Akuntansi Dan Investasi, 13(2), 83–98.
Mukhtar al-Khodimi, N. (2016). Ta’lim Ilmu Al-Usul. Riyadh: Maktabah Al-abikan.
Mulianta Ginting, A. (2016). Pengaruh Makroekonomi Terhadap Non-Performing Loan (NPL) Perbankan. Jurnal Ekonomi Dan Kebijakan Publik, 7(2), 159–170. http://dx.doi.org/10.22212/jekp.v7i2.669
Nugroho, L., Hidayah, N., & Badawi, A. (2018). The Islamic Banking, Asset Quality: “Does Financing Segmentation Matters†(Indonesia Evidence). Mediterranean Journal of Social Sciences, 9(5), 221–235. https://doi.org/10.2478/mjss-2018-0154
Otoritas Jasa Keuangan. (2018). Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor. 35/POJK.05/2018 tentang Penyelenggaraan Usaha Perusahaan Pembiayaan. , Pub. L. No. 35, 05 POJK (2018).
Selma Messai, A., & Jouini, F. (2013). Micro and Macro Determinants of Non-Performing Loans. International Journal of Economics and Financial Issues, 3(4), 852–860.
Septiawan, H., & Syamsul Bahri, E. (2019). Tinjauan Zakat Perusahaan Perspektif Syariah dan Regulasi. Kordinat, 18(2), 339–375. https://doi.org/10.15408/kordinat.v18i2.11495
Shaikh, S. A. (2016). Zakat Collectible in OIC Countries for Poverty Alleviation: A Primer on Empirical Estimation. International Journal of Zakat, 1(1), 17–35. https://doi.org/10.37706/ijaz.v1i1.4
Spradlley, J. A. (1979). Metode Ethnografi. Yogyakarta: Tiara Wacana.
Ubaidillah. (2018). Pembiayaan Bermasalah pada Bank Syariah: Strategi Penanganan dan Penyelesaiaannya. El-Jizya: Islamic Economics Journal, 6(2), 287–310. https://doi.org/10.24090/ej.v6i2.2042
Undang-Undang Republik Indonesia. (2011). UU RI Nomor 23 tahun 2011 tentang Pengelolaan Zakat. , Pub. L. No. 23, 23 Nomor 23 tahun 2011.
Yunus al-Masri, R. (2005). Expenditure on Al-Gharimin (Person Under the Burden Debt) and Its Impact on Social Security. Al-Iqtisad al-Islamy, 18(1), 3–27.
Yusof, S. M., & Tahir, R. M. (2015). Analisis tafsiran asnaf al-gharimin di Malaysia. International Journal of Management Studies, 22, 81-100.
Zaenal, M. H. (2019). Fikih Zakat Perusahaan (Vol. 3). Jakarta: Books-Puskas Baznas.
Zaenal, M. H. (2020). Indeks Zakat Saham Perusahaan (IZS) (Vol. 4). Jakarta: Books-Puskas Baznas.
Copyright
Copyright aims to protect the specific way the article has been written to describe an experiment and the results. Shirkah: Journal of Economics and Business is committed to its authors to protect and defend their work and their reputation and takes allegations of infringement, plagiarism, ethical disputes, and fraud very seriously. Automotive Experiences is published under the terms of the Attribution-NonCommercial 4.0 International (CC BY-NC 4.0). Authors retain copyright and grant the journal right of first publication (online and print) with the work simultaneously. We use the restrictive license (non-commercial) as follows:
BY (attribution): Users are allowed to share, distribute and redistribute the published article in any medium or format, with an identification of the authors and its initial publication in this journal. Authors are encouraged to post and distribute their articles immediately after publication (e.g., institutional or public repositories, personal websites). Authors are allowed to enter into additional contractual arrangements for the non-exclusive distribution of the published and an acknowledgment of its initial publication in this journal.
NC (non-commercial): Users are not allowed to use the article commercially without the permission of the authors. Authors agree explicitly that the published article is indexed worldwide in databases, repositories and indexation services, even if these services operate on a commercial basis. Authors grant Shirkah: Journal of Economics and Business explicit the right to include the published articles in databases, repositories and indexation services. License
License to Publish
The non-commercial use of the article will be governed by the Attribution-NonCommercial 4.0 International (CC BY-NC 4.0). The author hereby grants Shirkah: Journal of Economics and Business an exclusive publishing and distribution license in the manuscript include tables, illustrations or other material submitted for publication as part of the manuscript (the “Articleâ€) in print, electronic and all other media (whether now known or later developed), in any form, in all languages, throughout the world, for the full term of copyright, and the right to license others to do the same, effective when the article is accepted for publication. This license includes the right to enforce the rights granted hereunder against third parties.
Author's Warranties
The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
User Rights
Under the Creative Commons Attribution-Non Commercial 4.0 International (CC BY-NC 4.0) license, the author(s) and users are free to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material). Users must give appropriate credit, provide a link to the license, and indicate if changes were made.
Rights of Authors
Authors retain the following rights:
- Copyright, and other proprietary rights relating to the article, such as patent rights,
- The right to use the substance of the article in future own works, including lectures and books,
- The right to reproduce the article for own purposes, provided the copies are not offered for sale, and
- The right to self-archive the article.
Co-Authorship
If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Shirkah: Journal of Economics and Business or its sublicensee.
Miscellaneous
Shirkah: Journal of Economics and Business will publish the article (or have it published) in the Journal if the article’s editorial process is successfully completed and Shirkah: Journal of Economics and Business or its sublicensee has become obligated to have the article published. Shirkah: Journal of Economics and Business may conform the article to a style of punctuation, spelling, capitalization, and usage that it deems appropriate.