Filka Catur Windiastuti, MA Muh. Muinudinillah Basri
The existence of money makes buy and sell transactions easy from the barter system. However, the increase ofworld economic globalization has resulted in the increasing need for the speed, convenience and security of financial transactions. The emergence of cryptocurrency becomes the answer to the constraints faced by the current payment system which is very dependent on the third party as the trusted payment product publishing company to manage digital transactions. One of the cryptocurrency products is Inacoin which is created by Indonesian. However, the regulations in Indonesia concerning the use of cryptocurrency are still having many pros and cons. BI and OJK still do not allow to use cryptocurrency, while BAPPEBTI has legalized it to be traded. This research is a qualitative research which uses multimethod approach, namely the normative-empirical Islamic law approach. The concept of money in Islamic economics is different from the concept of money in conventional economics. In Islamic economics, the concept of money strongly states that money is money, money is not capital. Conversely, the concept of money in conventional economics is often interpreted back and forth, namely money is money and money is capital. The existence of Inacoin cannot be stated as money because there are unmet requirements and criteria. Besides, the use of Inacoin is more dominant as a commodity which is traded not as money. Inacoin buy and sell transaction is legal, but forbidden in Islam. It is because Inacoin has fulfilled the principles and requirements of al-Ṣarf, but it violates some of the elements which are prohibited in Islam such as maysir (gambling) and gharar (uncertainty). Therefore, it is feared that it will bring harms to users. Keywords : Inacoin, Cryptocurrency, Al-Ṣarf
AbstractThe use of bitcoin as a currency or payment instrument is prohibited by Indonesian Bank. However, bitcoin as an object of sell buy in the form of digital assets or intangible goods is traded on indodax.com. The method used is statute approach and conceptual approach. The results of this study can be known that the law of sell buy bitcoin on indodax.com in the perspective of sharia is forbidden because in fiqh, the contract of sell buy bitcoin on indodax.com. include fasid contract because bitcoin contains elements gharar, maysir, syubhat, and dharar as an object of sell buy so as to violate the provisions of sharia. Indonesian Ulema Council should issue National Sharia Board About Bitcoin. Keywords : Sell Buy, Bitcoin, Digital Assets, Indodax.com, The Perspective of Sharia AbstrakPenggunaan bitcoin sebagai mata uang atau alat pembayaran dilarang oleh Bank Indonesia. Namun, bitcoin sebagai obyek jual beli yang berbentuk aset digital atau barang tidak berwujud diperjualbelikan di indodax.com. Metode yang digunakan adalah statute approach dan conceptual approach. Hasil penelitian ini dapat diketahui bahwa hukum jual beli bitcoin di indodax.com dalam perspektif syariah adalah dilarang karena dalam fikih, akad jual beli bitcoin di indodax.com. termasuk akad yang fasid karena bitcoin mengandung unsur gharar, maysir, syubhat, dan dharar sebagai obyek jual beli sehingga melanggar ketentuan syariah. Seharusnya Majelis Ulama Indonesia (MUI) mengeluarkan Fatwa Dewan Syariah Nasional (DSN) tentang Bitcoin. Kata Kunci : Jual Beli, Bitcoin, Aset Digital, Indodax.com, Perspektif Syariah.
Era globalisasi telah menjangkit seluruh aspek kehidupan masyarakat tak terkecuali aspek ekonomi. Penggunaan alat pembayaran tunai saat ini mulai bergeser menggunakan alat pembayaran non tunai, salah satunya adalah mata uang virtual. Mata uang virtual yang tengah marak penggunaannya adalah bitcoin. Telah ditegaskan dalam siaran pers Bank Indonesia No 16/6/Dkom bahwa bitcoin bukan merupakan alat pembayaran yang sah di Indonesia, serta beberapa peraturan lain yang menyatakan bahwa bitcoin bukan informasi elektronik baru dan subyek komoditi. Namun pada kenyataannya penggunaan bitcoin masih banyak di Indonesia karena tidak adanya regulasi yang jelas sehingga keberadaannya masih di pertanyakan. Menghadapi hal ini pemerintah diharapkan untuk dapat memberi jaminan, perlindungan, dan kepastian hukum penggunaan bitcoin melalui regulasi penggunaan mata uang virtual di Indonesia.Kata Kunci : Urgensi; Regulasi; Mata Uang Virtual (Bitcoin)
Cryptocurrency di indonesia sudah mulai berkembang serta mulai banyak digunakan oleh pelaku bisnis di indonesia. Hal inimenjadifenomenadalammemandangperlutidaknyaperlakuan akuntansi untuk transaksi cryptocurency. Penelitian ini mencoba menggali dan menguji crypto currency dan teknologi block chain dengan pendekatan dan tinjauan PSAK di Indonesia danfokus pada perlakuanakuntansi untuk cryptocurrency di Indonesia. Tujuan penelitian ini adalah melakukan kajian tentang akuntansi untuk crytocurrencyberdasarkan PSAK yang berlaku di indonesia. Penelitian ini menggunakan model literatur review untuk mengetahui akuntansi untuk cryptocurrency. Hasil penelitian menunjukkan belum adanya perlakuan akuntansi untuk transaksi cryptocurrency apakah diperlakukan sebagai kas, aset, atau persediaan.
 Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by business people in Indonesia. This is a phenomenon in view of the need for accounting treatment for cryptocurency transactions. This research attempts to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focus on the accounting treatment for cryptocurrency in Indonesia. The purpose of this study is to conduct a study of accounting for crytocurrency based on the applicable PSAK in Indonesia. This study uses a review literature model to find out accounting for cryptocurrency. The results of the study indicate that there is no accounting treatment for cryptocurrency transactions whether treated as cash, assets, or inventory.
ENGLISH: \n \nBitcoin is one of digital currencies by cryptography as the basic system with the highest price in digital marketplace until 2018, so it becomes one of digital asset used to invest and becomes one of the most popular investment tools in society. But this phenomenon still become polemic because it has no explicit regulations yet. So, this research objectives are to know the mechanism of Bitcoin investment in society and the legal expert opinion towards it. \n \nThis research used empirical juridical method with sociological juridical approach. The analytical method is descriptive and concluded in inductive way that explained the result from specific to general. \n \nThis research results are the Bitcoin investment mechanism in society divided into mining and trading activity. In Islamic views, the legal expert opines that mining activity is allowed to do because there are two kinds of akad did in it and has no element of maysîr at all. Whereas, if does not be incompatible with sharia principal, Bitcoin trading is allowed to do. In positive law views, these two types of investment activity still had no explicit regulation yet. Although it can to be associated with some regulations such as Civil Code, The Currency Law, Electronic Information and Transaction Law, and Bank of Indonesia Regulation, it still need to regulate explicitly and written in specific role, either in regulation or fatwa forms, so it gives the legal certainty to society. Hopefully, this research provides the suggestion to government to law the vacuum of norm of Bitcoin. \n \nINDONESIA: \n \nBitcoin merupakan salah satu mata uang digital yang berbasis program kriptografi dengan harga tertinggi hingga tahun 2018 sehingga menjadi salah satu aset digital untuk berinvestasi dan menjadi salah satu sarana investasi paling popular di masyarakat. Namun, fenomena tersebut masih menjadi polemik karena tidak dinaungi oleh payung hukum yang jelas. Penelitian ini bertujuan untuk mengetahui mekanisme investasi Bitcoin yang dilakukan serta pandangan pakar hukum terhadap fenomena tersebut. \n \nPenelitian ini menggunakan metode yuridis empiris, dengan pendekatan yuridis sosiologis. Analisis yang digunakan bersifat deskriptif dan disimpulkan secara induktif yaitu dengan menguraikan kasus yang bersifat khusus dan disimpulkan secara umum. \n \n \nHasil penelitian yang diperoleh adalah mekanisme investasi Bitcoin yang dilakukan dapat berupa mining, dan trading. Dalam perspektif Islam, pakar hukum berpendapat bahwa aktivitas mining boleh untuk dilakukan karena terdapat dua akad yang berbeda selama melakukan prosesnya, dan tidak mengandung unsur maysîr. Sedangkan, trading Bitcoin boleh untuk dilakukan selama tidak bertentangan dengan prinsip syariah. Secara hukum positif, kedua aktivitas tersebut belum memiliki payung hukum yang jelas. Meskipun dapat dikaitkan dengan beberapa peraturan, seperti KUH Perdata, Undang-Undang Mata Uang, Undang-Undang ITE, serta Peraturan Bank Indonesia, investasi Bitcoin perlu untuk diatur secara tertulis dalam peraturan khusus yang berbeda, baik dalam bentuk peraturan perundang-undangan ataupun fatwa. Sehingga akan memberikan kepastian hukum terhadap masyarakat. Dengan adanya penelitian ini diharapkan dapat memberikan masukan pada pemerintah untuk menyikapi kekosongan hukum Bitcoin.
Historically, the means of payment has evolved from time to time. The current phenomenon is Bitcoin, claimed by its users as a means of future payments, that have been the major attention of many people, from people in business to students. The research question in this study was how the existence of Bitcoin as a medium of exchange is, and how its existence as a medium of exchange is viewed based on the maqāṣid al-syar 'īyah. This used the literature research method and the maqāṣidī approach by applying the tarjih maslahat method. The existence of Bitcoin as a medium of exchange is considered valid because of the 'urf recognition. However, it requires a legal status from the government because it is related to al-maslahat al-mmāmmah, the mafsadat (damage) value of Bitcoin is higher than its maslahat (benefit) value. Hence, it is concluded that Bitcoin is valid as a medium of exchange. Still, its use must be limited due to the mafsadat (harm) probability that is more dominant at the ḍarūriyyāt (primary needs) level, following the principle of "rejecting the harm is prioritized than realizing the benefit."
 Abstrak: Berdasarkan sejarah, alat pembayaran dari masa ke masa telah mengalami evolusi, pada saat ini terdapat sebuah fenomena yaitu fenomena Bitcoin yang diklaim oleh para penggunanya sebagai alat pembayaran masa depan yang telah banyak menyita perhatian orang mulai dari kalangan pengusaha hingga mahasiswa. Bitcoin memiliki beberapa kelebihan jika dibandingkan dengan alat pembayaran yang biasa digunakan, di antaranya yaitu sifatnya yang desentralisasi sehingga tidak ada pengendali pusat yang akan ikut campur di dalamnya. Sedangkan pada kebiasaannya, alat pembayaran di suatu wilayah berada di bawah pengawasan pemerintah karena alat pembayaran tergolong kepada kebutuhan primer yang menyangkut kesejahteraan umum. Pertanyaan penelitian dalam skripsi ini adalah bagaimana eksistensi Bitcoin sebagai alat tukar dan bagaimana keberadaan Bitcoin sebagai alat tukar berdasarkan maqāṣid al-syar‘īyah. Dalam penelitian ini penulis menggunakan metode penelitian kepustakaan dan pendekatan maqāṣidī dengan menerapkan metode tarjih maslahat. Keberadaan Bitoin sebagai alat tukar dianggap sah karena terdapat pengakuan secara ‘urf. Akan tetapi status sah tersebut perlu mendapatkan pengesahan pemerintah karena terkait dengan al- maslahat al-‘āmmah, nilai mafsadat pada Bitcoin lebih dominan jika dibandingkan dengan nilai maslahatnya. Dari paparan di atas disimpulkan bahwa keberadaan Bitcoin sah sebagai alat tukar, namun penggunaannya merupakan sesuatu yang harus dibatasi karena probabilitas mafsadatnya lebih dominan yang berada pada tingkat ḍarūriyyāt.. Hal ini sesuai dengan kaidah “menolak mafsadat di dahulukan dari pada mewujudkan maslahat.”
 Keyword: Eksistensi, Bitcoin, Maqāṣid al-Syar‘īyah.
Implementation of Law Number 28 Year 2009 About Local Taxes and Levies and Qanun of Nagan Raya Regency Number 13 Year 2011 About Land Tax Rural and urban sector buildings have regulated the tax system of rural and urban land building taxes that were originally a central tax now become tax region, this is a form of follow-up of regional autonomy and existing fiscal decentralization. The result of the tax management 100% (one hundred percent) goes to the local treasury so that there is no more tax revenue sharing to the central government. One of the supporting aspects of success is through community participation. This study aims to determine how the role of government in every process of making policy, strategy, communication dispute resolution and role as therapy in society. This research uses qualitative descriptive method, based on the data obtained from the results of this study is described with the sentence according to the category to conclude, the data in the form of observation, interview and documentation.The results of this study indicate that the role of local government to increase the participation of the people paying the rural and urban land tax building is done through efforts such as improving the tax and retribution services through the simplification of administrative systems and procedures, raising public awareness through socialization approach, impose a 2% penalty per month for taxpayers who are late in paying taxes on PBB-P2, improving the quality of employees or tax collectors, improving and structuring the procedures of the financial administration system to prevent errors, leaks or deviations from the use of funds thereby through efforts made by the Regional Government Nagan Raya District is running well. This can be proven through data obtained by researchers through the Regional Finance Management Agency of Nagan Raya District, the increase of the number of taxpayers and the UN-P2 revenue from 2014-2016 in Nagan Raya District.Keywords : The role, local government, public participation, tax land sector buildingrural and urban areas
ABSTRACT This study aimed to determine the ability of local revenue (PAD) to the regional finance of Musi Banyuasin Regency. The object of this research is Musi Banyuasin Regency. Data analysis technique used in this research was qualitative analysis technique. The results of this study indicated that the ratio of finance (Decentralization degree) showed that the ability of the original income of the district government of Musi Banyuasin could be said to be not good / independent. It was because the average comparison between Local Own Revenue (PAD) to the Total Revenue District Government of Musi Banyuasin less than 50%. Effectiveness ratio showed that on average from 2010 to 2014 amounted to 103.23%. This could be said to be effective because with the target set was worth more than 100%. With the realization of local revenues on average by 103.23%, the Local Own Revenue (PAD) of Musi Banyuasin Regency based on the ratio of the effectiveness of local revenue was good enough. The degree of Fiscal Autonomy (DOF) of 4.31% with very less criteria. This means that the tendency of the ability of local government of Musi Banyuasin Regency in self-financing activities of government administration, development and service to the community was still very low. Routine Capability Indicators (IKR) of Musi Banyuasin Regency from 2012 to 2014 were up down, on average Index Routine Capability (IKR) was 4.23% with very less criteria. This indicated that the Government of Musi Banyuasin Regency was dependent on the central government
Nowadays people rely on many things in order to do daily activity. As time goes by, global economy has changed and has had significant growth. The form of money has also changed, from only being available in the physical form, such as coins and banknotes, now we have the digital form of money, otherwise known as virtual currency. This paper discusses about the legal status of Bitcoin as virtual currency in Indonesia according to Law Number 7 of 2011 regarding Currency Law. The author examines the problem by using normative legal research methods with descriptive approach. The data was collected from secondary and primary data and is used as supportive research data. The collected data is analysed using qualitative method. The result of this research is the legal status of Bitcoin as virtual currency in Indonesia according to Law Number 7 of 2011 regarding Currency Law has not been regulated yet. Therefore, the government of Indonesia needs to make a specific regulation to regulate Bitcoin in Indonesia.
Regional financial management is better when government supported with capability of adequate regional financial, so it’s can impact on improving services and community welfare. The government can do it, if government spending on services and community welfare, in the form of capital expenditure should get a relatively large portion. The purpose of this study is to determine the effect of regional financial performance to the allocation of capital expenditure. This research was conducted in all regency Province of Bali for the period of 2012-2016. The results of this study indicate that local financial performance as measured by the degree of fiscal decentralization ratio, regional financial independence, SiLPA financing rate, and the degree of BUMD contribution have a positive influence significantly to the allocation of capital expenditure. Meanwhile, the regional financial performance as measured by the ratio of the effectiveness of regional revenue, the efficiency of regional finance have a negative influance not significantly to the allocation of capital expenditure. Keywords: regional financial management, regional financial performance, capital expenditure
This paper discusses the mining-trading of cryptocurrency in Islamic law as a digital asset that has recently been traded in cyberspace. The value of cryptocurrency is soaring and fluctuation and it is influenced by the demand of buying and selling. Indodax.com is the official digital asset site in Indonesia that trades more than 13 digital currencies. As we know, digital currencies are not electronic money, even though the characteristic is similar. Starting from this, I analyze whether cryptocurrency is worthy of being value as money that has a certain value. Until now, the Indonesian government through Bank Indonesia has published regulation Number 16/8/PBI/ 2014, which explicitly prohibits using bitcoin and altcoin on financial transactions. Otherwise, MUI (Indonesian Ulema Council) has not issued a fatwa yet related to cryptocurrency. From here, I focuse on this study to the law of cryptocurrency in Islamic law. Bitcoin has advantages and disadvantages. Among its advantages are the user can use exchange or transaction without third service (bank), and it can be traded in merchandise shops. But, the disadvantages of bitcoin are mach more, such as fluctuating value every times, it is not listed as a commodity, it is not watched by Financial Services Authority (OJK), it presents the element of gharar (uncertainty) and maysir (gambling or bet), which makes it possible to be used for money laundering and drugs. On the other hand, until now, the Indonesian people have not considered that bitcoin as a treasure like gold or silver
Kelompok Keahlian Ilmu Kemanusiaan, Fakultas Seni Rupa dan Desain, Institut Teknologi Bandung, Asep Zaenal Ausop, Elsa Silvia Nur Aulia
Cryptocurrency is virtual money or digital money or electronic money in illusion world which has no any concrete thing. This cryptocurrency has many varieties such as Litecoin, Monero, Ether, Ripple, Ethereun, Qtum, Dash, Zcash, and Bitcoin. The safety of Bitcoin is protected by Blockchain technology but it has weaknesses such as no underlying asset, no authority, and responsibility. Moreover, the ownership of this bitcoin is anonymous, and the fluctuation of this Bitcoin values was very extreme and dominated by public opinion about marketing system. Therefore, the usage of this Bitcoin in the term of investation and bussiness transaction causes pro-contra from economical experts and ulama. This research is purposed to get a representation around Bitcoin technology its self and the validation for using Bitcoin in business transaction according to Islamic sharia. The used theory is the taxonomy bussiness of haram lidzatihi and haram lighayrihi from Jumhur Ulama and constructed by Adiwarman Abdul Karim. The method of this research is literature research; its resources are taken from Al Quran, Hadith Rasulullah, classical and contemporary books also online media. This research resulted the great revolusionarytechnology, but the usage of this Bitcoin as the investation of instrument contained maysir (gambling) and the instruments of bussiness transaction contained gharar. The law position is haram lighayrihi.
Uang merupakan alat tukar menukar yang sangat mudah dibawa kemana–mana dan tahan awet. Uang diciptakan untuk mempermudah masyarakat atau manusia dalam jual beli dimanapun berada dan kapanpun berada, karena itu kita harus mempergunakan uang dengan sebaik-baiknya. Pada tanggal 2 November 1949 merupakan hari ditetapkan uang menjadi mata uang resmi negara Indonesia yang diatur dalam Undang-Undang No 7 Tahun 2011 Tentang Mata Uang. Seiring berkembangnya jaman mata uangpun berkembang dan saat ini yang muncul adalah mata uang virtual (Bitcoin), pengertian bitcoin adalah sebuah mata uang virtual yang pertama kali dikembangkan pada tahun 2009, oleh Satoshi Nakatomo, (nama samaran), Pada tahun 2017 Pemerintah Indonesia berencana untuk melegalkan mata uang virtual didalam kegiatan transaksi di pasar modal untuk mengikuti perkembangan jaman dan meningkatkan ekonomi di Indonesia menurut Undang-Undang No 8 Tahun 1995 Tentang Pasar Modal adalah kegiatan yang bersangkutan dengan Penawaran Umum dan perdagangan Efek, Perusahaan Publik yang berkaitan dengan Efek yang diterbitkannya, serta lembaga dan profesi yang berkaitan dengan Efek, dalam hal ini identfikasi masalah dari pernyataan diatas adalah bagaimanakan legalitas mata uang virtual (bitcoin) dalam transaksi pasar modal menurut hukum di Indonesia dan bagaimanakah penggunaan mata uang virtual (bitcoin) dalam pasar modal dikaitkan dengan Undang-Undang Nomor 8 Tahun 1995 Tentang Pasar Modal. Hasil penelitian menyimpulkan bahwa Penerapan pengaturan mengenai legalitas untuk menggunakan Bitcoin sebagai mata uang di Indonesia sangatlah sulit karena dalam Undang Undang Nomor 7 Tahun 2011 Tentang Mata Uang sudah sangat jelas bahwa mata uang yang sah d Indonesia adalah rupiah, terlebih BI menyatakan larangan tentang penggunaan Mata Uang Bitcoin dan Bitcoin juga bukan merupakan mata uang atau alat pembayaran yang sah di Indonesia. Penggunaan mata uang Bitcoin di pasar modal akan sangat terkendala karena PT Bitcoin Indonesia harus menyerahkan semua kewenangan dan pengaturan mata uang Bitcoin kepada Otoritas Jasa Keuangan sebagai lembaga pengawas pasar modal dan PT Bitcoin Indonesia juga harus menjadi Bank Kustodian karena Bank Kustodian adalah lembaga penyimpanan dan penyelesaian, perusahaan efek, atau bank umum yang telah mendapat persetujuan Bapepam.
The logical consequence of the concept of regional autonomy is the presence of fiscal decentralization. The independence of rural communities in the formulation of programs for the administration of governance and development at the village level becomes the space of urgency of village financial management, because substantially, through the enormous financial support Central Government, Provincial Government and Regency / City Government, the village is required to be able to organize governance and development implementation properly and correctly. Furthermore, increasing public demand for good governance has encouraged the central government and regional governments to implement public accountability. Krina describes accountability as a principle that guarantees that every administration activity can be accounted openly by the perpetrator to those affected by the implementation of the policy. Based on the problem, the paper builds on literature reviews covering various dimensions of Open Government and its applicability to village finance to build the empirical evidence and the frameworks. \nKeywords—Transparency, Village Finance system, Open \nGovernment Partnership
<p><em>The purpose of this study was to determine the level of financial capability in Pamekasan in order to support the implementation of regional autonomy. This study took place in the Finance and Asset Management Agency Pamekasan </em><em>regency</em><em>. While the data used in this study is the financial data in the budget Finance and Asset Management Agency Regions 2011-2015 fiscal year. The data collection techniques is to study literature and documentation</em></p><p><em>This research method is descriptive quantitative, using financial ratios, ie the ratio of local financial independence, the ratio of the degree of decentralization, local financial dependency ratios. </em></p><em>The results of the analysis conducted of data obtained as follows: Based on the ratio of local financial independence shown by the average ratios are 36.53%% remained between 25% - 50% are categorized as instructive meaningful relationship patterns Pamekasan government's ability to meet funding needed to perform the duties of Government, Development and Social Services community is still relatively low despite the years has increased and decreased. The degree of decentralization ratio only has an average of 6.4%. this means that the level of financial independence still low Pamekasan in implementing autonomy. Based on the area of financial dependency ratios averaging 19% are in scale interval, 10.01 to 20.00% this means that This means revenue (PAD) has a dependency large enough to cover immediate expenses and Pamekasan government still depends on the source financial receipts from central government and provincial transfers.</em>
<p>Di Indonesia, bitcoin merupakan bentuk mata uang digital (e-money) dan alat transaksi pembayaran yang sudah digunakan oleh sebagian masyarakat. Hal tersebut perlu mendapatkan perhatian, khususnya dari Bank Indonesia. Lain dari pada itu, pengawasan yang dulu sepenuhnya dilakukan oleh bank sentral yaitu Bank Indonesia, sekarang diambil alih oleh OJK (Otoritas Jasa Keuangan). Sehingga Bank Indonesia pun hanya memiliki wewenang untuk mengatur dan mengontrol peredaran mata uang saja. Sejak sebagian tugas dan wewenang Bank Indonesia diambil alih oleh OJK (Otoritas Jasa Keuangan), banyak hal yang belum tercover seperti adanya fenomena baru dalam bidang keuangan dalam hal permodalan, investasi, peredaran mata uang, dan lain-lain. Selain belum ada payung hukum terhadap bitcoin, yaitu semakin merebaknya transaksi yang menggunakan bitcoin yang dilakukan dalam transaksi e-commerce. Sehingga dari segi keamananannya juga perlu dipertanyakan, maka dari itu perlu ada regulasi dan pengawasan secara khusus terhadap bitcoin, dan masyarakat tidak akan merasa dirugikan. Jika dilihat dalam perspektif hukum Islam, bahwa yang berkaitan dengan penerbitan uang sebagai alat transaksi di suatu negara, merupakan masalah yang dilindungi oleh kaidah-kaidah umum dalam syari’at Islam. Oleh sebab itu, penerbitan uang dan penentuan jumlahnya merupakan hal-hal yang berkaitan dengan kemaslahatan umat. Aspek lain yang menjadi pertimbangan dalam penggunaan bitcoin yaitu apakah dari sisi kemadharatannya yang lebih besar ataukah manfaatnya yang diambil jika digunakan sebagai mata uang dan alat transaksi, bahkan sebagai komoditas sekalipun. Sehingga yang menjadi fokus dalam penelitian ini adalah penggunaan bitcoin sebagai mata uang (currency) dan alat transaksi dengan menggunakan pendekatan dan pengkajian hukum Islam.</p>
The development of the virtual world has penetrated the world of national borders. Not only unlimited distances but applicable laws in cyberspace are increasingly not bound by the laws of the state. In buying and selling in cyberspace, especially the internet, money that is used is no longer monotone in currency issued by a particular country but has created a payment system that does not require legitimacy of a country. The most phenomenal emergence of Bitcoin is that its use as currency in a purchase transaction has been appointed exceeds a country's currency. Several countries in the world have determined stance against the imposition of BitCoin, some accept and some refuse. Indonesia has not determined a clear stance for the development of new Bitcoin in Indonesia limited to the internet world and not stray into the real world. Keyword : Relevance, Law no. 7 In 2011, the Virtual Currency, Phenomenon, BitCoin, Indonesia
Decentralization is one of the authorities given to the region in managing their own household. Villages are considered as areas that have an important role in assessing the success of a state. For that is needed to be a independence for the village in managing its own finance. One of the authorities is trough the village fund allocation. The village fund allocation is the financial gain of the village from the district trough the village stash. The village fund allocation is very important because the policy of the village fund allocation is in line with the regional autonomy agenda where the village is the basis of Decentralization. However, in the course of the village fund allocation still found the problems of not achieving the objectives of its in financing the empowerment and development of the village, because the village fund allocation is only used as a source of income for the village head and village apparatuses plus no control of the village community. For that, its needed the supervision of the village community itself.
As an implementation of decentralized development, village financial management (VFM) is a financing model in a way to closer the needs of development at the village level. Theoretically, the successful objectives achievement of this authority delegation is if VFM can be done efficiently and effectively. This study aimed to analyze these efficiency and effectiveness of VFM and analyze factors inhibiting. The results showed that 1) VFM in Asahan district has not implemented both efficiently and effectively that shown from the weak implementation of both good governance principles and continuous improvement and, 2) Factors inhibiting the efficiency and effectiveness of VFM are, (i) lack of musrenbang transparency specifically the quality of information, access to information, the transparency mechanism of information and the level of information disclosure, (ii) lack of budgeting transparency, in particular the level of information disclosure, access to information and quality of information, (iii) lack of supervision transparency in particular the level of transparency, information quality and information access, (iv) the weak of oversight participation, especially the satisfaction level of participation and involve the community, and (v) lack of monitoring accountability in particular public complaints mechanism, access to the audit report and the responsibility structure.
<em>The growth of national economy encourages a significant change in the financial sector, especially a means of payment. Starting from the barter, the means then changes to be the goods or commodities, and finally the metal and paper as a raw material of money. The form of money as a means of payment continuously changes namely in the form of checks and transfer form that allow payment through transferring funds from the account balances among financial institutions, especially the banks. The economic need continuously grows so that it shifts the ways of trade transactions from conventional to internet based one that is known as e-commerce. One of the International online payment means required in an e-commerce transaction is Bitcoin. Bitcoin is an electronic coin that uses a system of peer-to-peer network that is open source. Bitcoin is not a virtual coin and not the legal means of payment in Indonesia. The legal means in Indonesia is the rupiah. It has been described in Article 1 section (2) of Act No. 7 of 2011 on Currencies that the the coin used for payment transactions in Indonesia is the rupiah.</em>
Abstract. The Contribution of Islamic Banking on the Banten Economy. The development of Islamic banking in Banten can be seen from the four aspects, such as amount of assets, DPK, financing and credit risks. Even indicates the good growth, but the performance of Islamic banking from the total banking in Banten region is still relatively small. Until the fourth quarter of 2013, the share of Islamic banking assets in Banten only reached 6.78 percent of total banking assets in the province of Banten. Likewise, the share of Islamic banking on third party funds amounted only 5.20 percent. While the financing extended by the Islamic banking in Banten province amounted only 7.61 percent of total bank credit in Banten Province. This research was conducted with a view to determine the contribution of Islamic banking to increase PDRB Banten Province. This research uses 60 samples, including monthly data from January 2009 until December 2013 consisted of PDRB Banten, DPK and financing Islamic banking in Banten. The data were analyzed using multiple linear regression with the help of software eviews. The results showed that the DPK data processing and financing not partial effect on PDRB increase in Banten. However DPK and financing jointly/ simultaneous effect on PDRB Banten. Figures determination coefficient of 53% shows the value of the contribution of Islamic banking and finance sector generally, to the economic progress of Banten. The remaining 47% was contributed by other sectors that are not included in this study. The high contribution of Islamic banking to Banten’s economy must be supported by the preparation of adequate infrastructure, especially concerned to improve the quality and quantity of human resources in the Islamic economics and finance area. Beside that, we must give the encouragement to the government of Banten in order to increase the proportion of decentralized funds placement in Islamic financial institutions.Abstrak. Kontribusi Perbankan Syariah Terhadap Perekonomian Banten. Perkembangan perbankan syariah di Banten dapat dilihat dari empat aspek, yaitu jumlah aset, DPK, pembiayaan dan resiko kredit. Meski terus menunjukkan perkembangan yang baik, namun kinerja perbankan syariah terhadap total perbankan di wilayah Banten masih relatif kecil. Sampai triwulan IV 2013, pangsa aset perbankan syariah di Banten baru mencapai 6,78 persen dari total aset perbankan di wilayah Provinsi Banten. Demikian juga dengan pangsa penghimpunan DPK perbankan syariah hanya sebesar 5,20 persen. Sementara itu pembiayaan yang disalurkan oleh perbankan syariah di Provinsi Banten hanya sebesar 7,61 persen dari total kredit perbankan di Provinsi Banten. Penelitian ini dilakukan dengan maksud untuk mengetahui kontribusi perbankan syariah terhadap peningkatan PDRB Provinsi Banten. Riset ini menggunakan 60 sampel, meliputi data bulanan sejak Januari 2009 sampai Desember 2013 terdiri dari PDRB Banten, DPK dan pembiayaan perbankan syariah di Banten. Teknik analisis data menggunakan regresi linier berganda dengan bantuan software eviews. Hasil pengolahan data menunjukkan bahwa DPK dan pembiayaan tidak berpengaruh secara parsial terhadap peningkatan PDRB Banten. Namun DPK dan pembiayaan secara bersama-sama/ simultan berpengaruh terhadap PDRB Banten. Angka koefisien determinasi sebesar 53% menunjukkan nilai kontribusi perbankan syariah, dan umumnya sektor keuangan, terhadap kemajuan perekonomian Banten. Sisanya 47% disumbangkan oleh sektor lain yang tidak dimasukkan dalam penelitian ini. Tingginya kontribusi perbankan syariah terhadap perekonomian Banten harus direspon dengan penyiapan infrastruktur yang memadai, terutama berkaitan dengan peningkatan kualitas dan kuantitas sumber daya manusia yang menguasai bidang ekonomi dan keuangan Islam. Diperlukan juga dorongan untuk Pemprov Banten agar meningkatkan proporsi penempatan dana desentralisasi di lembaga keuangan syariah.
Perkembangan teknologi informasi dan didukung pula dengan teknologi komputer yang semakin canggih serta adanya jaringan internet yang menciptakan terkoneksinya perangkat-perangkat komputer baik berbentuk personal komputer maupun super komputer sehingga terciptanya aktivitas bisnis dengan teknologi jaringan internet atau disebut electronic commerce (e-commerce). Maka dari sinilah lahir pula mata uang virtual dunia maya (virtual currency) dengan konsep nilai berdasarkan supply dan demand serta mudah, praktis dan efisien dalam melakukan transaksi perdagangan maupun bisnis lainnya. Namun dampak terbesar dalam transaksi online seperti ini diantaranya adalah penipuan, pencurian dan kerugian yang akan dialami pengguna secara tidak wajar. \nBerangkat dari masalah di atas ada beberapa permasalahan yang dirumuskan untuk mengetahui analisis jual-beli bitcoin di dunia maya yaitu meliputi bagaimana analisis undang-undang tentang mata uang terhadap alat tukar bitcoin dan prespektif hukum Islam terhadap jual-beli bitcoin di dunia maya. Penyusun memilih tempat penelitian tersebut di website bitcoin exchanger (www.vip.bitcoin.co.id.) \nDalam menelusuri, menjelaskan dan menyimpulkan objek pembahasan pada skripsi ini. Penyusun menempuh metode jenis penelitian lapangan di dunia maya dengan menggunakan metode observasi partisipasif lengkap dimana peneliti menjadi bagian dalam aktivitas pada sumber data yang diteliti. Untuk mendapatkan informasi secara akurat, aktual dan terpercaya. Penyusun melakukan beberapa metode pengumpulan data yakni menggunakan metode wawancara, observasi dan dokumentasi yang selanjutnya dianalisis menggunakan metode deskriptif kualitatif. \nDari hasil penelitian ini dapat disimpulkan yakni analisis Undang-Undang No 7 Tahun 2011 Tentang Mata uang, bahwa bitcoin yang dijadikan alat tukar dalam pembayaran di Negara Indonesia ini termasuk melanggar undang-undang karena undang-undang sudah mengatur mengenai alat pembayaran yang sah di Indonesia. Penggunaan bitcoin tidak dijadikan sebagai alat tukar atau hanya sebagai komoditas ini tidak dipermasalahkan secara yuridis karena tidak ada peraturan yang mengatur maupun melarang dari OJK atau Bank Indonesia terhadap bitcoin. Akan tetapi terkait resiko seperti kehilangan dan kerugian itu ditanggung sendiri oleh penggunanya sebagaimana siaran pers “Pernyataan Bank Indonesia Terkait Bitcoin dan Virtual Currency Lainnya” No: 16/ 6 /DKom. Dalam prespektif hukum Islam bitcoin yang dijadikan sebagai alat tukar maupun alat investasi diharamkan. Sebab praktek yang terjadi terdapat unsur gharar dan maisir, serta menghindari kemadharatan yang dapat terjadi pada pengguna.