تتضمن هذه الدراسة على قيمة اهتمام تفسير إرشاد العقل السليم بقضية وضع الإظهار مكان الإضمار، فهذا التفسير له منهج الذي التزم به في عرض هذه القضية. من أهداف هذه الدراسة إبراز منهج أبي السعود في عرض القضية وضع الظاهر مكان الضمير، ومعرفة الآيات التي فيها وضع الظاهر مكان الضمير، والوقوف على الأغراض في قضية وضع الظاهر مكان الضمير عند أبي السعود. وهذه الدراسة استعملت المنهج التحليلي لما لها من الإقامة بتركيب الأفكار وتقويمها ورجوع العناصر إلى أصولها وتتبعها في التأثير على من جاء بعده. واستنجت هذه الدراسة على أن هناك تقريبا بضعة مواضع التي تكلم صاحب إرشاد العقل السليم بقضية موضع الإظهار مكان الإضمار، كما بين أن هناك الأغراض المختلفة لهذا الوجه البلاغي من خلال سورة يونس إلى سورة يوسف

There are 237 million Muslims in Indonesia, 86.9% as of 2021 from 273 million people. Meanwhile, Indonesia's wealth is managed and controlled not by Muslims, even though there are Islamic businessmen/financial institutions, but in business practice the developed contracts are buying and selling contracts (murabahah) not cooperation contracts (musyarakah). The author is moved to make a study that discusses the meaning of syirkah and its concept in Islam, and how syirkah can improve the people's economy. This research is a qualitative research with library research method, while the analysis used is descriptive analysis. The results of this study indicate that syirkah is one of the Islamic sharia in the field of muamalah whose implementation has been exemplified by the Prophet Muhammad and his noble companions, so that understanding of syirkah must be disseminated to the public, and carried out with the right guidelines according to the Shari'a in order to improve the economy of the people.

Online buying and selling is widely done by the public in some e-commerce applications, because of its ease in transacting. In classical studies, especially the 4 largest schools in the world say that buying and selling must meet the pillars of buying and selling, but what happens in online buying and selling many unfulfilled pillars, for example sellers and buyers do not meet in person at one time and place, objects of goods that cannot be seen and selected directly, and unspoken accounts, So many people are questioning this issue. This type of research is qualitative, with the collection of library research data through literature related and relevant to the title of this study. The results of this study showed that in formulating the law of buying and selling in Q.S Al-Baqarah: 275 mufassir such as Ibn Kathir, Al-Qurtubi, Al-Wasith, AlJashshash have a classical view that the fulfillment of the pillars of buying and selling is done traditionally (not online buying and selling) and they agree that buying and selling must be fulfilled in harmony. As for the opinion of buying and selling online in bukalapak is not unfulfilled, but does not appear physically. In its fatwa MUI allows online buying and selling, which is seen as the substance of the sale and purchase, as long as the two parties who transact are happy with each other, not unjust, and the goods sold do not contain gharar and are not prohibited goods in Islam.

Technological developments have changed the way people make buying and selling transactions. In the digital era, people prefer to buy and sell online, because it is more efficient and effective. can be done anywhere. However, this creates a variety of new problems such as opportunities to commit fraud, payments and delivery of goods that are not appropriate, guarantees that are not guaranteed, which ultimately result in losses to one party or both parties. This study aims to determine ethics in the implementation of online buying and selling according to Islam. The author uses qualitative research methods with library research methods. The results of the study indicate that the ethics of buying and selling online must prioritize the values contained in the Qur'an and hadith. These values include unity, balance, free will, responsibility, truth, virtue and honesty. The purpose of applying ethics in online 100 buying and selling is to protect the benefit of individuals, property and the state. It is also a form of respect for every soul. By applying Islamic ethics in buying and selling, a healthy and blessed business climate will be achieved so that an Islamic society structure can be achieved. The first ethics of buying and selling online is not buying and selling in vanity that brings injustice to others such as usury, gambling, ghasab (stealing), treason, dishonesty, cheating, committing perjury, hoarding goods, monopoly, while selling ethics the second online buying is to please each other by being friendly, not criticizing other people's business. With the application of these two buying and selling ethics, benefits will be achieved in life both individually, in society, and in the state.

This research aims to determine the impact of Islamic work ethic on job satisfaction with intrinsic motivation mediation variables in millennial generation employees. This type of research uses a quantitative description with explanatory research using a sample of 101 respondents. The data analysis method used in this research is descriptive analysis method, Structural Equation Modeling (SEM) with SmartPLS 3 software. The results show that Islamic work ethic has a significant and positive effect on job satisfaction both directly and indirectly. using the mediating variables of intrinsic motivation and job satisfaction.

Zakat is one of the five pillars of Islam. It is a legal obligation of every Muslim. Prophet Muhammad PBUH was the leader of an Islamic government, and at once the most accountable party in zakat management, responsible for collecting zakat property from the muzakki and distributing it to the mustahiq. Currently, the main issue is that there are states with a Muslim majority but yet without the right and authority to manage zakat. In fact, zakat is handled by a legal authority in the state or exercised individually. No proper management of zakat property on the part of the government adversely affects zakat management itself, such as the right to implement zakat for Muslim citizens. Zakat management becomes ineffective and inefficient and causes injustice to mustahik. This research discusses zakat management from the viewpoint of its concept and the parties responsible for implementing it based on Islamic shariah, whether by a Muslim or non-Muslim government. Therefore, the government needs to take over responsibility for zakat management because it requires rules and regulations involving many parties. Thereby, only the government will have the legal authority and apparatus to regulate and enforce zakat among citizens. In zakat management by a state, the Muslim government must strongly uphold Islamic shariah and manage justly. As for a non-Muslim government, it must deal justly in implementing zakat management. The implication of this research is that states with a Muslim population need to give attention to the people’s interest in the aspect of implementing ibadah, particularly in affairs of zakat management, particularly by passing legislation and enforcing regulations for zakat for Muslim citizens to exercise their right to implement zakat, without compromising the rights of non-Muslims.

Zakat is one of the five pillars of Islam. The law of zakat is obligatory on all muslims, but many of them still did not implement it. According to the research conducted by the Badan Amil Zakat Nasional (BAZNAS) and the Islamic Development Bank (IDB) potential zakat in Indonesia in 2012 amounted to Rp.217 trillion (RM58 billion/ USD18 billion), but the collection of zakat in 2013 only Rp.2.1 trillion (RM650 juta/ USD200 juta) or around one per cent. The Indonesian muslims population are 210 million peoples (BPS-Statistic Indonesia: 2012), but the collection and distribution of zakat distinction is still far from its potential. The imbalance between the amount collected and the potential zakat is a major problem. This paper focuses on the role of government in the implementation of zakat in Islam and confront the government of Indonesia and Malaysia’s role in the management of zakat. Studies show that the Islamic view on the management of the zakat as the sole ruler and as punishment for defaulting lender to pay zakat is very important, because it relates to improving the welfare of society and as one of the country’s financial resources. In Indonesia zakat management is still done by private institutions, communities and individuals that anyone can do it either with or without permission from the government. As a result the government should take over the management of zakat, as is the case in Malaysia, management of zakat is done by the government/state, so collection of zakat will increase and distribution of zakat will be effective, efficient and even at national lavel, although there are still people who can collect or distribute zakat, but must be with the consent of the government/local-state

Among the business strategy models that have developed so far, some use military strategy as a business strategy model. Business strategy has many similarities to military strategy, and one of them is Sun Tzu's war strategy. In the history of Islam, there is a war strategy of the Prophet SAW whose principle is similar to Sun Tzu's war strategy, this strategy is the Khandaq war strategy. It is necessary to research to compare the principles of Sun Tzu's war strategy and the Khandaq War. This research aims to; 1). Discover the principles of Sun Tzu's war strategy and Khandaq's war strategy, 2). Compares the two principles of Sun Tzu's war strategy and Khandaq's war strategy and 3). Formulating the principles of business strategy as a result of the comparison of the principles of Sun Tzu's war strategy and Khandaq's war strategy. The research uses a qualitative approach and to analyze the data, the Analytic Network Processing (ANP) method is used. The data was obtained through interviews with 18 selected respondents, consisting of 9 sharia economics academics and 9 sharia business practitioners.This study found; 1). Khandaq war and Sun Tzu war, have the same 6 main strategic principles (goal formulation, condition calculation, strategy determination, strategy implementation, control strategy, and leadership) and can be used in business strategy, 2). Interesting findings from this study are that there are differences in the forming indicators and 3). The results of the preparation of ANP compose the principles of business strategy as a result of the comparison of the strategies of Sun Tzu and Khandaq, namely the principles of leadership, then the formulation of objectives, implementation strategies, control strategies, determination of strategies and calculation of conditions with all forming indicators. So that the priority principles of the ANP processed strategy can be used as the principles of a new business strategy.

Jual-beli online banyak dilakukan oleh masyarakat di beberapa aplikasi e-commerce, karena kemudahannya dalam bertransaksi. Dalam kajian-kajian terdahulu terutama 4 mazhab terbesar di dunia mengatakan bahwa jual beli harus memenuhi rukun jual beli, namun yang terjadi dalam jual beli online banyak rukun jual beli yang tidak terpenuhi, misalnya penjual dan pembeli tidak bertemu secara langsung dalam satu waktu dan tempat, objek barang yang tidak dapat dilihat dan dipilih secara langsung, dan akad yang tidak terucap, sehingga banyak masyarakat mempertanyakan atas permasalahan ini. Jenis penelitian ini adalah kualitatif, dengan pengumpulan data library research melalui literatur-literatur yang berkaitan dan relevan dengan judul penelitian ini. Hasil dari penelitian ini menunjukkan bahwa dalam merumuskan hukum jual beli pada Q.S Al-Baqarah : 275 para mufassir seperti Ibnu Katsir, AlQurtubi, Al-Wasith, Al-Jashshash mempunyai pandangan klasik yaitu terpenuhinya rukun jual beli yang dilakukan secara tradisional (bukan online) dan mereka sepakat bahwa jual beli harus terpenuhi rukun-rukunnya. Adapun pada pendapat jual beli online di bukalapak bukan tidak terpenuhi rukun-rukunnya, namun tidak nampak secara fisik. Dalam fatwanya MUI memperbolehkan jual beli online, yang dilihat adalah substansi jual beli tersebut, selama kedua pihak yang bertransaksi saling ridha, tidak dzalim, dan barang yang diperjual belikan tidak mengandung gharar dan bukanlah barang yang terlarang dalam Islam

Hutang merupakan salah satu suatu aktivitas yang tidak dapat dipisahkan dalam interaksi kehidupan manusia, ada pihak yang surplus dana dan ada pihak yang kekurangan dana. Data BI, CNBC, Kontan, CNN menunjukkan peningkatan jumlah hutang sejak 2018 - 2020. Parahnya hutang tersebut merupakan hutang ribawi dan dikonsumsi penduduk Indonesia yang mayoritas penduduknya muslim. Masalah lainnya adalah praktikpenyelesaian hutang yang juga menjadi masalah di tengah masyarakat. Penelitian ini ingin membahas konsep hutang secara syariah dilihat dari adab-adab dan keutamaan penyelesaiannya.Penelitian ini merupakan penelitian kualitatif deskriptif dengan mengambil sumber dari Al-Quran, Al-Hadits, kitab-kitab klasik dan kontemporer. Hasil penelitian menunjukkan bahwa Syariat Islam tidak melarang berhutang apalagi tujuannya memenuhi kebutuhan hidup diri dan keluarganya saat kondisi sulit, bahkan dianjurkan saling membantu saudaranya. Syariat Islam juga mengatur bagaimana seharusnya hutang piutang dipraktikkan, diantaranya mencatat transaksi hutang-piutang, menghadirkan saksi-saksi, menghadirkan barang jaminan/gadai serta menghadirkan penjamin. Adapun adab bagi orang yang berhutang adalah hutang hanya dilakukan dalam situasi dan kondisi yang mendesak, terpaksa, bukan untuk memenuhi kebutuhan hawa nafsu (lifestyle), orang yg berhutang juga harus memenuhi janjinya untuk melunasi hutangnya tepat waktu, jika belum bisa dibayarkan maka orang yang berhutang memberi kabar, namun jika memang tidak ada kemungkinan membayar maka kedua belah pihak bersama-sama mencari jalan keluar untuk melunasi hutangnya karena hutang merupakan amanah yang harus dibayar baik di dunia maupun di akhirat

Umat Islam di Indonesia sebanyak 237 juta jiwa 86,9% per 2021 dari 273 juta jiwa. Sementara itu kekayaan Indonesia dikelola dan dikuasai bukan oleh umat Islam, sekalipun ada pengusaha / lembaga keuangan Islam namun pada praktik bisnisnya akad yang berkembang adalah akad jual beli (murabahah) bukan akad kerjasama (musyarakah). Penulis tergerak untuk membuat sebuah penelitian yang membahas tentang makna syirkah dan konsepnya dalam Islam, serta bagaimana syirkah bisa meningkatkan ekonomi umat. Penelitian ini adalah penelitian kualitatif dengan metode library research, adapun analisis yang digunakan adalah analisis deskriptif. Hasil penelitian ini menunjukkan bahwa syirkah adalah salah satu syariat islam dalam bidang muamalah yang pelaksanaannya sudah dicontohkan oleh Rasulullah SAW dan para sahabat yang mulia, sehingga pemahaman akan syirkah ini harus disebarluaskan kepada masyarakat, dan dilaksanakan dengan panduan yang benar sesuai syariat supaya dapat meningkatkan ekonomi umat.

Zakat merupakan satu daripada rukun Islam yang lima. Hukum menunaikan zakat adalah wajib ke atas semua orang Muslim. Nabi Muhammad SAW ialah pemimpin pemerintahan Islam sekali gus penanggung jawab tertinggi dalam pengurusan zakat, yang memerintahkan untuk mengutip harta zakat dari muzakki dan mengagihkan harta zakat kepada mustahiq. Permasalahan utama masa kini ialah kedapatan beberapa negara yang penduduknya majoriti Muslim tidak lagi memiliki hak dan kuasa dalam pengurusan zakat. Bahkan pengurusannya diserahkan kepada pihak perundangan yang berkuasa di negara tersebut atau dijalankan secara individu. Ini menyebabkan harta zakat tidak diurus oleh pihak pemerintah sekali gus menjejaskan pengurusan zakat itu sendiri seperti hak pelaksanaan zakat rakyat yang beragama Islam mulai terjejas, pengurusan zakat menjadi tidak efektif dan efisien serta menyebabkan ketidakadilan kepada mustahiq. Kajian ini membincangkan perihal pengurusan zakat dari sisi konsep dan pihak yang bertanggung jawab dalam melaksanakan pengurusan zakat berdasarkan syariat Islam, sama ada yang dilakukan oleh pemerintah Islam mahupun bukan Islam. Sebagai natijahnya, pihak pemerintah perlu mengambil alih tanggungjawab pengurusan zakat kerana ia melibatkan banyak pihak yang memerlukan peraturan dan pengaturan. Hanya pihak pemerintah yang memiliki kekuasaan dan alat yang sah untuk melakukan pengaturan dan mengambil tindakan atau hukuman kepada kalangan rakyat. Dalam pengurusan zakat di sesebuah negara, pihak pemerintah Islam perlu berpegang teguh dengan syariat Islam dan berlaku adil. Sementara itu, bagi pemerintah bukan Islam mereka perlu berlaku adil dalam pelaksanaan pengurusan zakatnya. Implikasi daripada hasil kajian ini mendapati negara-negara yang memiliki rakyat yang beragama Islam, perlu memberikan perhatian terhadap kepentingan rakyat dalam aspek pelaksanaan ibadah, terutama hal-ehwal pengurusan zakat. Antaranya ialah dengan membuat peraturan dan perundangan zakat yang khusus untuk rakyat yang beragama Islam agar hak mereka untuk menunaikan zakat dapat dituniakan, tanpa menjejaskan rakyat yang bukan beragama Islam.

This research aims to initiate the integration model of zakat-waqf with Social Forestry Program. The study is a conceptual paper and qualitative using secondary data and descriptively analyzed. It reviews several existing models related to Zakat and Waqf's role in financing the agriculture and forestry sectors to formulating a novel model for poverty alleviation from communities in and around forests expected to reduce forest destructions in Indonesia. The study concluded that zakat-waqf could finance the Social Forestry program to overcome poverty, inequality and increase the welfare of people living in and around forests. It will provide economic and ecological benefits, especially in reducing forest damage. This research can encourage other researchers to explore the potential of zakat-waqf for financing forestry sectors.