DIRHAM : Jurnal Ekonomi Islam https://ojs.ibm.ac.id/index.php/dirham <p style="text-align: justify;"><strong>DIRHAM : Jurnal Ekonomi Islam</strong> merupakan jurnal ilmiah yang dikelola oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Bisnis Muhammadiyah Bekasi (IBM Bekasi), dan diterbitkan oleh Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis (FEB) IBM Bekasi. Jurnal ini membahas kajian terkait Mikro Islam, Makro Islam, Lembaga Keuangan Syariah, Perbankan Syariah, ZISWAF, Manajemen Pemasaran Syariah, Pasar Modal Syariah, Akuntansi Syariah, Lembaga Keuangan Syariah dan sebagainya. Jurnal DIRHAM terbit setiap dua kali dalam setahun pada bulan Januari dan Juni.</p> Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis (FEB), Institut Bisnis Muhammadiyah (IBM) Bekasi en-US DIRHAM : Jurnal Ekonomi Islam 2777-0907 ANALISIS KELAYAKAN PROSES PENYEMBELIHAN AYAM MENURUT FATWA MUI NO.12 TAHUN 2009 https://ojs.ibm.ac.id/index.php/dirham/article/view/324 <p><em>In response to the growing demand for chicken meat, many people are venturing into the business of opening chicken slaughterhouses, which are seen as both profitable and straightforward to operate. However, a significant number of individuals have not thoroughly considered the Islamic guidelines for slaughtering and processing chickens before they are distributed for consumption. This study aims to verify that the chicken slaughterhouses examined by researchers adhere to Islamic procedures for slaughtering and processing, ensuring the meat is suitable for distribution and consumption, and its halal status is guaranteed</em></p> Totoh Abdurohman Khoerunnisya Khoerunnisya Copyright (c) 2024 DIRHAM : Jurnal Ekonomi Islam 2024-06-02 2024-06-02 5 2 58 67 10.53990/dirham.v5i2.324 PENGARUH TRANSPARANSI DAN REPUTASI TERHADAP MINAT MUZAKKI MEMBAYAR ZIS https://ojs.ibm.ac.id/index.php/dirham/article/view/325 <p><em>This study aimed to examine the impact of transparency and reputation on muzakki's concern about paying zakat in Baznas, Bekasi City. The research was conducted through survey questionnaires distributed to 322 muzakki who made zakat payments in BAZNAS, Bekasi City. Data analysis was performed using a random sampling model with the SPSS program. The findings indicated that transparency positively influences muzakki's concern about paying zakat, and reputation positively affects muzakki's trust in paying zakat.</em></p> Muhammad Rifki Firdaus Putra Muhammad Nur Ishak Copyright (c) 2024 DIRHAM : Jurnal Ekonomi Islam 2024-06-02 2024-06-02 5 2 68 77 10.53990/dirham.v5i2.325 KEBIJAKAN FISKAL DI INDONESIA DALAM PERSPEKTIF ISLAM https://ojs.ibm.ac.id/index.php/dirham/article/view/326 <p><em>The role of the state in Islam to maintain economic stability, ensuring the elwfare of its people. To achieve welfare, the government needs policy, namely fiscal policy. Expenditure budgets in Islam aims to achieve a society whose wealth is in accordance with material and spiritual values. The method used is literature study method where this method collect and searches for various information that can be obtained relevantly through books, articles, journals, and electronic sources such as eBook, website and others that support the search for information about&nbsp; fiscal policy in Indonesia the results of study are fiscal policy in Indonesia the perspective of Islamic economics. Fiscal policy consists of revenue and expenditure. In general, fiscal policy sourced from taxes in contrast to Islam the term tax is als called Dharibah. Fiscal policy based on Islam provides maslahah for community but the implementation of the policy will be hampered because Indonesia is based on the Law and Pancasila.</em></p> Della Tri Juwita Sari Rosi Apriani Soneta Mariska Faisal Hidayat Copyright (c) 2024 DIRHAM : Jurnal Ekonomi Islam 2024-06-02 2024-06-02 5 2 78 86 10.53990/dirham.v5i2.326 KEBIJAKAN FISKAL ZAMAN ABU BAKAR AS-SIDDIQ DAN UMAR BIN KHATTAB https://ojs.ibm.ac.id/index.php/dirham/article/view/282 <p><em>The objective of this article is to elucidate the fiscal policy system and its obstacles during the caliphates of Abu Bakr as-Siddiq and Umar Bin Khattab. In the realm of economics, fiscal policy is a tool for regulating a country's economic system by managing state revenues and expenditures to ensure economic stability and prosperity. This article employs a literature study method. The results indicate that under Abu Bakr, fiscal policy prioritized zakat as the main source of state revenue and included tax collection from non-Muslims. Challenges during his reign included rebellions that disrupted economic activities and groups unwilling to pay zakat, leading to reduced state revenues. Under Umar Bin Khattab's leadership, fiscal policy focused on the development of the Baitul Mal institution, regulation of land ownership, and enforcement of zakat, ushr, khums, non-Muslim alms, kharaj, Fai', and jizyah. All state revenues were allocated for the welfare of Muslims and development projects. A significant economic challenge during Umar's reign was the Ramadah year crisis, caused by a prolonged drought.</em></p> Refliani Refliani Sri Indah Lestari Syarif Hidayatullah Faisal Hidayat Copyright (c) 2024 DIRHAM : Jurnal Ekonomi Islam 2024-06-02 2024-06-02 5 2 87 95 10.53990/dirham.v5i2.282 RE-ADVOKASI ANGGARAN SAAT CORONA DALAM PERSPEKTIF EKONOMI ISLAM https://ojs.ibm.ac.id/index.php/dirham/article/view/274 <p>The Covid-19 pandemic has profoundly impacted various facets of life, particularly the global economy. Numerous nations have found it necessary to reallocate budgets to address both the health crisis and the subsequent economic recovery efforts. From an Islamic standpoint, the allocation of funds during emergencies like pandemics is guided by distinct guidelines and principles. This study aims to assess governmental budget advocacy during the Covid-19 pandemic through the lens of Sharia rules and values. The primary focus lies in scrutinizing expenditure priorities based on maqasid Sharia and the welfare of the populace. The methodology employed involves a literature review, gathering data from diverse sources concerning state budgeting, fiscal policies amid the pandemic, and Islamic economic principles. Findings highlight the imperative to prioritize safeguarding life (hifdz nafs) and property (hifdz maal) as the principal objectives of Sharia-compliant budget allocation. Ensuring the fulfillment of basic needs, particularly among vulnerable groups, must be prioritized to uphold public welfare. Additionally, efforts towards economic recovery are crucial for maintaining the country's financial stability. This research contributes to fostering a coherent discourse on budget re-advocacy aligned with Islamic principles in navigating crisis scenarios such as pandemics</p> Tasya Taqia Salsabila Ridwan Febrian Lusi Rahmaika Putri Yani Faisal Hidayat Copyright (c) 2024 DIRHAM : Jurnal Ekonomi Islam 2024-06-02 2024-06-02 5 2 96 107 10.53990/dirham.v5i2.274