Based on statistical data, there is a tendency for a decline in the performance of Islamic banks, which is characterized by stagnation in market share growth that has not reached the target in recent years. There are several factors that are suspected to be obstacles to the development of the Islamic banking industry in Indonesia, ranging from the inadequacy of human resources to the ambivalence between the concept of sharia and operations in the field. The complexity of the problem has an impact on the low public trust about the existence of Islamic banks among conventional financial institutions. As a result, the enthusiasm and response of the public towards Islamic financial products and services in the banking sector, insurance, capital markets and other sectors have become flat, and instead become an obstacle to the growth of assets and market shares of the Islamic financial industry. For this reason, cooperation between stakeholders is needed so that the problems in the development of Islamic banks are not only sourced from one aspect, but almost all aspects from upstream to downstream, starting from regulation, human resources, product quality, quantity of Islamic banks and also the level of education and public understanding. the product is still very minimal can be resolved properly to support the sustainability and development of the Islamic economy.
Tax is a fiscal instrument in macroeconomic theory that can be used by the government to make funding (budgetary function) and regulation (regurelend function) in overcoming economic turmoil that always occurs in a country. The taxation system in Indonesia continues to change to adjust to the conditions and economic trends that occur in the world, so it is not surprising that there have been several tax reforms, including the birth of the Final PPH policy, Sunset Policy and Tax Amnesty. The goal is nothing but to adjust the needs of the rules to the real conditions that occur in the world economy and also in society so that state revenues from the tax sector can be fulfilled and in accordance with the targets mandated by the APBN. In Islamic economics itself tax is not something foreign, because it has been practiced since the beginning of Islamic rule where there were various kinds of taxes applied such as zakat, kharaj, khums, jizyah and so on. in the dialectic of taxes and alms there are two thoughts that arise, first is that which punishes taxes as zakat and second is that which still distinguishes the two. This difference has basically found a meeting point with the integration of zakat as a tax deduction that can be accepted by all levels of society in Indonesia.
Tulisan ini berusaha menelusuri metode naskh dalam pemikiran hukum Islam Mahmud Muhammad Thaha, baik landasan konseptual yang ia bangun, maupun implikasinya terhadap permasalahan-permasalahan hukum. Dari hasil kajian yang telah dilakukan, ditemukan tiga karakteristik metode nasakh Thaha yaitu: Pertama, peralihan dari satu teks ke teks lain, di mana antara satu teks dengan teks lainnya tidak dalam satu ayat, atau bahkan berbeda surat. Kedua, peralihan dari satu teks ke teks lainnya, tapi masih dalam satu ayat. Thaha pernah menjelaskan, bahwa penyebutan atau pembagian makkiyah dan Madaniyah hanya menunjukkan keumumannya saja, sebab ada pula ayat-ayat Madaniyah yang memiliki kandungan semangat atau sifat Makkiyah dan begitu juga sebaliknya. Ketiga, Thaha terkadang dengan kedalaman ilmu tasawufnya, memiliki pandangan sendiri mengenai suatu pemasalahan yang di dalam Al-Qur'an tidak dinyatakan secara tegas mengenai hukum dari persoalan tersebut. Sebab memang Thaha biasanya menggunakan pandangannya ini dalam persoalan-persoalan yang bersifat "keduniaan", misalnya pendapat dan pandangannya mengenai masalah keadilan ekonomi, politik dan lain-lain This article attempts to explore the method of naskh in Mahmud Muhammad Thaha's Islamic legal thought, both its conceptual foundation he built, and the implications for legal issues. From the studies that have been conducted, it is found that there are three characteristics of nasakh method according to Thaha, namely: firstly, the transition from one text to another, where the text and the other is not in one paragraph, or even a different letter. Secondly, the transition from one text to another, but still in one paragraph. Thaha once explained, that the mention or division between Meccan surah and Madaniyah only showed generalization only, because there are also passages in Madaniyah which contains the spirit or nature of Meccan surah and vice versa. Thirdly, Thaha sometimes with a depth in a mystical science, has his own view about a problem that the Qur'an does not explicitly stated in the law on the issue. Thaha usually use these views in matters that are "mundane" such as his opinions and views on issues of economic justice, political and others.
AbstractThe development of the economy and creative industry is developing so rapidly, that the Indonesian government encourages all regions to develop the creative economy to boost the local economy, one of which is to form a special body that manages and manages the creative economy from the central to the regional level, namely the Creative Economy Agency or BEKRAF. Cirebon City has a very strategic geographical location because it is located in the path of the crossing of goods and services through the north coast (pantura) which connects the western region which is the center of national economic circulation. This study uses a survey method with a qualitative approach and descriptive analysis. The results of this study indicate that the culinary sub-sector is the largest sub-sector of the other types of creative economy in the city of Cirebon with a percentage reaching 42%, followed by the Fashion economy 15%, Craft Economy, Architecture and Visual Design respectively by 12%. whereas for the most creative economy actors, the District Prosecutor's Office reached 45.8%, followed by Harjamukti District 37%, Pekalipan District 25%, Kesambi District 10.7% and Lemahwutut District 6%. From these data, the culinary economy, Fashion and Craft can be used as a superior subsector for the City of Cirebon, while the District Prosecutors and District Kesambi can be used as a creative economic center in the city of Cirebon. The potential to make the Creative economy as one of the sectors boosting the local economy in the city of Cirebon is very large, with the condition that there is good cooperation between related parties so that the synergy and management of the management run in harmony and balance, in addition it also requires 3 (three) important steps to improve and developing a local economy through a creative economy, namely: building a shared commitment, determining superior accommodation and finally creating local branding. Keywords: Creative Economy, Economic Development, Economic Innovation AbstrakPerkembangan ekonomi dan industri kreatif berkembang begitu pesat, sehingga pemerintah Indonesia mendorong semua daerah untuk mengembangkan ekonomi kreatif untuk menigkatkan ekonomi lokal, salah satunya adalah dengan membentuk badan khusus yang mengelola dan mengurusi ekonomi kreatif dari tingkat pusat hingga daerah yaitu Badan Ekonomi Kreatif atau BEKRAF. Kota Cirebon memiliki letak geografis yang sangat strategis karena terletak di jalur perlintasan barang dan jasa melalui pantai utara (pantura) yang menghubungkan wilayah bagian barat yang menjadi pusat perputaran ekonomi nasional. Penelitian ini menggunakan metode survey dengan pendekatan kualitatif dan analisis deskriftif. Hasil penelitian ini menunjukkan bahwa Sub sektor kuliner merupakan sub sektor paling besar dari jenis ekonomi kreatif lainnya di Kota Cirebon dengan persentase mencapai 42%, disusul kemudian oleh ekonomi Fashion 15%, Ekonomi Kriya, Arsitektur dan Desain Visual masing-masing sebesar 12%. sedangkan untuk wiyalah yang paling banyak pelaku ekonomi kreatifnya adalah Kecamatan Kejaksan dengan persentasi mencapai 45,8%, disusul Kecamatan Harjamukti 37%, Kecamatan Pekalipan 25%, Kecamatan Kesambi 10,7% dan Kecamatan Lemahwungkuk 6%. Dari data tersebut maka ekonomi kuliner, Fashion dan Kriya bisa dijadikan sebagai subsektor unggulan untuk Kota Cirebon, sedangkan Kecamatan Kejaksan dan Kecamatan Kesambi bisa dijadikan sebagai pusat ekonomi kreatif yang ada di Kota Cirebon. Potensi untuk menjadikan ekonomi Kreatif sebagai salah satu sektor pendongkrak ekonomi lokal di Kota Cirebon sangatlah besar, dengan syarat terjadi kerjasama yang baik antara para pihak terkait sehingga sinergi dan manajemen pengelolaannya berjalan selaras dan seimbang, selain itu juga diperlukan 3 (tiga) langkah penting untuk meningkatkan dan mengembangkan ekonomi loka melalui ekonomi kreatif yaitu : membangun komitmen bersama, menentukankomoditas unggulan dan terakhir adalah menciptakan local branding.Kata Kunci : Ekonomi Kreatif, Pembangunan ekonomi, Inovasi Ekonomi
