Fiqh Muamalah dan Implementasinya Dalam Lembaga Keuangan Syari’ah: Dilengkapi Dengan Kamus Istilah Perbankan Syariah. (2009) Accounting Treatment for Corporate Zakat: A Critical Review.” International Journal of Islamic and Middle Eastern Finance and Management. Jakarta: Kalam Mulia.Īdnan, Muhammad Akhyar and Barizah, Nur. (terj) Suwarta Wijaya dan Zafrullah Salim. Asbabul Wurud I Latar Belakang Historis Timbulnya Hadits-Hadits Rasul. Islam and Management: What Can Be Learned? Thunderbird International Business Review, 48: 125-139.Īd Damsyiqi, Ibnu Hamzah Al Husaini Al Hanafi. Noor Mohammad Ghiffari Islamabad: Pakistan Hijra Council.Ībuznaid, S. Al-Furqan Islamic Heritage Foundation 3rd RevisedĪbuUbayd al-Qasim b. Maqasid Al-Mu’amalat Wa Marasid Al-Waqi’at (Purposes of Financial Transactions). (2007), Pre-requisites for effective integration of zakah into mainstream Islamic financial system in Malaysia, Islamic Economic Studies, Vol. Zakat accounting, creating business wealth, Akauntan Nasional, August, pp. Gajah Mada International Journal of Business, Vol. An Islamic Perspective on Corporate Accountability and Morality. Zakat on Business Wealth in Malaysia: Corporate Tax Rebate, Accountability, and Governance. ‘Accounting and Auditing Standards for Islamic FinancialInstitutions’, Proceedings of the Second Harvard University Forum on Islamic Finance: Islamic Financeinto the 21 Century, (Cambridge, Massachusetts: Center for Middle Eastern Studies, Harvard University.Ībdul Rahim, A.R. Saudi Arabia: International Islamic Federation of Student Organization.Ībdel-Karim. Pengurusan Zakat, Kuala Lumpur: Dewan Bahasa dan Pustaka.Ībdalati, Hammudah (1986). to Allah SWT, an increase in community welfare can be achieved.Ībd Majid, Mahmood Zuhdi (2003). The determination of companies as subjects of zakat, which has the obligation to pay zakat, certainly has positive implications for the realization of a fair and equitable distribution of wealth, as well as the emergence of corporate social responsibility (collectively) and the responsibility of a Muslim (individually) in realizing his worship. The calculations are carried out by using the company zakat accounting method based on established standards (AAOIFI), (MASB), and (IAI).
So, the company as the subject of zakat has an obligation to pay zakat based on five principles inherent in the company as muzakki. This paper found that the company is synonymous as syirkah on the basis of syakhshiyyah i’tibariyyah (spiritual entity) or syakhshiyyah hukmiyyah, referred to as al-dhimmah, that is, inherent traits of humans, as expert al-form (the right to receive) and syahhshiyyah al-ada (the right to fulfill responsibilities). The research uses qualitative analysis, through a literature study approach by exploring various classical and contemporary sources. This study is designed to reconstruct the concepts of fiqh and sharia in muamalah (economic) activities within the framework of aqidah, sharia and akhlak through ijtihad.
The paper aims to explore the concept of the company from the aspects of Islamic law (fiqh) and sharia, as the basis in determining the company as muzakki, thus raising the legal obligation for companies to pay zakat through the zakat accounting calculation method.