Dewanti Arya Maha Rani, I Nyoman Gede Sugiartha, Ni Made Sukaryati Karma
The continuation of the electronic media that is widely discussed today is virtual money, commonly known as cryptocurrency. Cryptocurrency can also be referred to as an unformed commercial object; actually in digital form which can be used in electronic transactions. This study aims to analyze the existence of virtual money (cryptocurrency) in stock trading in Indonesia and to find out the responsibilities of money laundering offenders who use virtual money (cryptocurrency) in stock trading. The research method used is normative legal research. The results show that the existence of virtual money (cryptocurrency) in stock trading in Indonesia when used as currency unification, transact, trade or as a means of payment with businesses in this case, especially stock trading in Indonesia can be said to be invalid in terms of Law Number 7. 2011 concerning Currency. Users of virtual money (cryptocurrency) in Indonesia are quite widely used in business, which can be seen in Indonesia itself that virtual money (cryptocurreny) such as Bitcoin and Centcoin are circulating. Then, the responsibility of the perpetrators of money laundering who use virtual money (Cryptocurrency) in stock trading, where this action has a very negative impact on the Indonesian State, especially in terms of business because people who have committed these crimes take advantage of technological advances unwise so that the perpetrators can be ensnared based on Law No. 8 of 2010 concerning the prevention and eradication of the crime of money laundering.
The existing crowdfunding platforms still operate using centralized system. While centralized system can operate well, it requires a third party intermediary in order to operate and thus does not completely provide data security and transparency of crowdfunding activities. In addition, the existence of a third party intermediary in a crowdfunding activity also causes the existing processing costs to be expensive. Therefore, the crowdfunding system needs to be built in a decentralized manner so that it eliminates the need for third parties as intermediaries in the crowdfunding process. This study proposes a prototype of decentralized crowdfunding system using Ethereum blockchain and smart contract technology. The result of system functionality test using black box testing method shows that all functionality of the crowdfunding system can run properly while operate in decentralized architecture.
Seiring perkembangan zaman yang berdampak pada perkembangan teknologi di mana dunia saat ini sudah mengenal apa yang disebut internet, sistem pembayaran pun menemukan arah baru. Ada yang menginginkan digitalisasi sistem pembayaran namun tetap menggunakan instrumen konvensional, maka muncullah uang elektronik. Namun ada juga yang menginginkan digitalisasi sistem pembayaran dengan menggunakan instrumen digital juga, maka muncullah uang digital atau dikenal dengan cryptocurrency. Di Indonesia otoritas keuangan Sentral baru menerbitkan izin untuk uang elektronik begitu juga dengan Dewan Syariah Nasional Majelis Ulama Indonesia yang mengeluarkan fatwa tentang kebolehan uang elektronik. Pada kenyataannya masyarakat Indonesia selain telah menggunakan uang elektronik mereka juga telah menggunakan uang digital.
The development of the digital era is increasingly widespread, encouraging changes in the payment system that provides services that facilitate economic activity. This also affects the economic behavior of the community. For example, the emergence of crypto currency or cryptocurrency as a digital currency, has almost the same function as other currencies. The difference is, crypto currencies do not have a physical form like fiat currency but in the form of blocks of data bound by hashes as validation. Despite providing a number of advantages for its users, the existence of cryptocurrency in Indonesia is still subject to debate both in terms of regulation and legality, especially from the perspective of Islamic sharia for its use. This article is conducted to review cryptocurrencies that are widely used in transactions, especially investments from the perspective of Islamic law. This research is a qualitative literature review. The data analysis technique in this study is descriptive-analytical with a normative juridical approach to Islamic law. Based on a number of references cited in this study, it is known that investing with cryptocurrency has a very high risk because its value can rise or fall derastically and predictably.
Cryptocurrency is a digital currency spread in peer-to-peer network all over the world. This network has a big accounting book called Blockchain which can be accessed by public. This article is doctrinal legal research with conceptual research. This article reviews digital money based on Jalbu Masalah wa Dar al-Mafasid accompanied by the implication of Saddu az-Zari’ah. The results show that Islamic law acknowledges the currency issued by the government. The existence of a country is a form of protection to the money owners from the acts of fraud in finance. Bitcoin and digital money are not included in the criteria mentioned in Islamic economy law because of it contains obscurity (jahalah), high speculation element, and can harm individual as well as the country. Bitcoin has no clear source, authentic balance, and it only has moral assurance.Mata uang kripto adalah mata uang digital yang tersebar dalam jaringan peer-to-peer di seluruh dunia. Jaringan ini memiliki sebuah buku akuntansi besar bernama Blockchain yang dapat diakses oleh publik. Artikel ini merupakan penelitian hukum doctrinal dengan pendekatan konseptual. Artikel ini melakukan kajian terhadap uang digital berdasarkan Jalbu Masalah wa Dar al-Mafasid sertai implikasi Saddu az-Zari’ah. Hasil penelitian ini menunjukkan bahwa hukum Islam mengakui keberadaan mata uang yang dicetak oleh pemerintah. Keberadaan negara merupakan wujud perlindungan kepada pemilik uang dari tindakan penipuan dan kecurangan dalam bidang finansial. Bitcoin dan uang digital tidak termasuk dalam kriteria yang disebutkan dalam hukum ekonomi Islam. Karena mengandung ketidakjelasan (jahalah), unsur spekulasi yang tinggi serta dapat merugikan individu dan negara. Bitcoin ini tidak mempunyai sumber yang jelas, saldo yang hakiki, dan hanya ada jaminan secara moril.
Ahmada Khoirul Umam, Onny Herlambang Putra Wardhana, Ira Humaira Hany
Advances in technology that exist today, have brought people to a lot of reforms in various aspects; fashion, automotive, communication and payment systems. developments that exist in the payment system, not only mobilizing people to be able to transact more effective and efficient. Furthermore, it is able to lead humans to a monetary system reformation such as the existence of various cryptocurrencies. However, this progress must be able to be monitored, because we know that everything’s like two sides of a coin. Islam as a kaffah system has a responsibility to anticipate the various possibilities that exist. Through literature review in this paper, the author tries to provide various important matters in the dynamics of cryptocurrencies, and how the Islamic economy’s role in order to supervise, make a contribution to the existing dynamics.
Transaksi pembayaran secara online tak hanya menggunakan nominal sejumlah uang, tetapi menggunakan alternatif metode pembayaran dengan menggunakan uang virtual atau disebut dengan bitcoin. Tujuan penelitian untuk menganalisis dan mengetahui pengaruh regulasi digital Cryptocurrency terhadap sistem pembayaran pada Usaha Mikro Kecil dan Menengah (UMKM), mengetahui seberapa banyak UMKM yang pernah menggunakan bitcoin, sejauh mana perkembangan dari bitcoin tersebut. Penelitian menggunakan metode kualitatif dengan data primer diperoleh dari penyebaran kuisioner dan data sekunder yang terkait dengan penelitian melalui buku, jurnal, data kementerian keuangan dan Bank Indonesia. Penelitian dilakukan di Kabupaten Banyumas dengan menggunakan sampel sebanyak 250 responden yang terdiri dari masyarakat pengguna mata uang virtual bitcoin baik UMKM maupun non UMKM. Pemilihan sampel melalui metode non probability sampling yaitu metode purposive sampling serta data dianalisis menggunakan analisis regresi linear berganda dengan alat bantu aplikasi SPSS. Variabel yang digunakan pada penelitian yaitu ketetapan Bank Indonesia, keamanan sistem, dan peraturan otoritas jasa keuangan sebagai variabel X sedangkan variabel Y adalah sistem pembayaran pada UMKM. Hasil analisis masing-masing koefisien regresi yakni b1 = -0,021; b2 = 0,043; b3 = 0,10. Kesimpulan penelitian yaitu regulasi penggunaan digital cryptocurrency memiliki pengaruh signifikansi yang relatif kecil terhadap sistem pembayaran pada UMKM di kota Purwokerto. Penggunaan bitcoin mengalami peningkatan walaupun belum ada aturan yang berlaku di Indonesia khususnya daerah Banyumas.
Marganda Saut Parulian Sihombing, Jubaedah Nawir, Sri Mulyantini
Abstrak Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Cryptocurrency, Nilai Tukar dan Real Asset terhadap Harga Saham pada Perbankan Indonesia yang terdaftar di Bursa Efek Indonesia periode 2016- 2018. Penelitian ini menggunakan metode kuantitatif dengan desain explanatory research. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang listed di Bursa Efek Indonesia yang berjumlah 43 perusahaan perbankan. Penarikan jumlah sampel menggunakan metode probability sampling dengan teknik simple random sampling, dan berdasarkan rumus slovin jumlah minimum yang di jadikan sampel sebanyak 39 perusahaan. Teknikoanalisispdata menggunakan analisisyregresii lineariberganda dengan menggunakan program Eviews 7.Hasil hipotesis menunjukkan bahwa Cryptocurrency berpengaruh positif terhadap Harga Saham. Nilai Tukar Rupiah berpengaruh positif terhadap Harga Saham. Harga Emas berpengaruh positif terhadap Harga Saham. Untuk itu disarankan kepada calon investor yang ingin membeli saham agar terlebih dahulu melihat kondisi pasar saham berdasarkan analisa makro ekonomi seperti cryptocurrency, nilai tukar rupiah dan harga emas dunia, karena ketiga faktor ini terbukti dapat mempengaruhi naik turunnya harga saham sektor perbankan.
Cryptocurrency payment system with Bitcoin is an important factor in realizing a smart economy in Banyumas Regency because Cryptocurrency process does not depend on third parties, transactions can be carried out easily and without fees, safe and open source. Growth and development of Cryptocurrency as a virtual currency is very significant along with technological advances. Cryptocurrency as a virtual currency has had a positive and possibly negative impact on user community, both big, middle-class business actors and MSME players. Problem in this study is whether digital Cryptocurrency model of bitcoin as a payment system can be used to develop MSME. Research objective was to analyze benefits of digital cryptocurrency with bitcoin model to be used as an integrated payment model for developing MSME (Micro, Small and Medium Enterprises). This study used a qualitative analysis method in form of questions used to obtain in-depth data analysis to prove relationship between independent variable and dependent variable. Nature of research is correlational which examines extent of relationship between two or more variables. Primary data were collected through questionnaires and interviews with respondents using non-probability sampling techniques as many as 250 respondents consisting of MSME business players and public as customers in Banyumas Regency. Conclusion from results of analysis for this research is that variables of Usefulness, Reliability, Functionality, and Efficiency partially have a significant effect on use of digital cryptocurrency technology, bitcoin model as a payment system for MSME development.
Poverty in Indonesia experiences a declining trend, both in number and percentage, but Pa - pua Province is not the case. The number of poor people in Papua has increased and the position  of poverty levels is higher than the national level. Heterogeneity of poverty occurs in the districts and cities of Papua. The purpose of this study is to analyze the determinants of poverty in regencies and cities in Papua Province. Determinants of poverty include economic  growth, human development, decentralization, and regional status. This research uses quantitative methodology with multiple linear regression analysis cross-section analysis tools. The findings of this study are an increase in economic performance which is proxied by economic growth that can reduce poverty levels in districts and cities in Papua Province. Other findings, show an increase in the quality of human resources as a form of human development  in proxy with the human development index is also able to reduce poverty levels. The results of this study also show that regional status and fiscal decentralization have not been able to significantly influence poverty reduction. Government policies need to be for - med in forming partnerships with the public and the private sector in improving economic performance and human development in order to improve the welfare of the community. In addition, without ignoring the decentralization policy, the management of potential resources  needs to be optimized to increase the ability and independence of the region in financing regional expenditure, particularly in poverty alleviation programs. Keywords : Poverty; Economic Growth; Human Development; Decentralization; Regional  Status JEL Classification :I32;015;040;R11
Wiwin Windihastuty, Sri Rahayu, Krisna Adiyarta, Swasti Broto
Koperasi Usaha Mandiri in Manisrenggo, Klaten, Java has carried out intermediation activities by collecting funds from all cooperative members in form of savings to be distributed again to members who need funds in the form of loans. Koperasi has significant public accountability, but because it has not registered as a public company, Koperasi Usaha Mandiri is only responsible for the funds of its members. The purpose of this Community Service activity is to improve the management's ability to prepare financial reports based on SAK ETAP either manually or using a computer system. This activity begins with an introduction and submission of material on financial reports or financial reports based on SAK ETAP and is followed by training on recording using Excel. The material prepared in this training includes the process of preparing financial reports, namely making journals, ledgers, balance reports, reports on business results and cash flow reports. After attending the training, the management of the Koperasi has increased their understanding of the importance of implementing SAK ETAP to present cooperative financial reports. Increased understanding of cooperative management regarding the concepts and basic principles of cooperative accounting, elements of recognition, measurement and presentation of financial statements in accordance with SAK ETAP, can assist them in the process of preparing and presenting financial statements in future periods.
The development of information technology encourages technological growth in the financial sector, namely cryptocurrency. Cryptocurrencies created by private parties still have many shortcomings in terms of security. So it needs an important role from the competent institution. In addition, during the Covid 19 pandemic, cash was considered a medium for spreading the virus. So one of the reasons China started releasing its own digital money was under the strict control of the People's Bank of China. Indonesia is the country with the highest number of positive indications for Covid-19 in Southeast Asia, especially in Jakarta. Therefore, this study examines the planning behavior of the people of DKI Jakarta to adopt cryptocurrency as a transaction tool, using the theory of planning behavior (TPB). 207 research samples were analyzed using covariance-based SEM method with the SmartPLS 2.0 tool. The results showed that only attitudes significantly affect individual intentions to use digital money. Meanwhile, subjective norms and behavioral control do not significantly affect individual intentions to adopt cryptocurrency
Andre Kussuma Adiputra, Andri Apriyanti, Khaula Lutfiati Rohmah
This study aims to determine the financial performance of the Karanganyar Regency Government Budget Year 2015-2017 seen from: Analysis of Regional Income Variance, Analysis of Regional Income Growth, Decentralization Degree Ratio, Regional Finance Dependency Ratio, Regional Financial Independence Ratio, Analysis of Regional Expenditure Variance, Analysis of Regional Expenditure Growth, Regional Expenditure Suitability Ratio, Regional Expenditure Efficiency Ratio, and Value For Money Concepts.
 This research is a qualitative descriptive study. The technique of collecting data used in this study is documentation techniques. The data used is Secondary Data in the form of the Karanganyar Regency Government Budget Realization Report 2015-2017.
 The results showed that the financial performance of the Karanganyar Regency Government was generally said to be good. This can be seen from: (1) Analysis of Regional Income Variance which shows the number 100.86% (2) Analysis of Regional Income Growth which shows a positive growth of 7.82% (3) Decentralization Degree Ratio which shows 16.50% ( 4) Regional Finance Dependency Ratio which shows 83.17% (5) Regional Financial Independence Ratio which shows the number 19.84% (6) Analysis of Regional Expenditure Variance below 100% on average (7) Analysis of Regional Expenditure Growth with an average 3.76% (8) Regional Expenditure Suitability Ratio The Karanganyar District Government allocates a large portion of its expenditure budget for operating expenditure, which averages 76.92%, while for capital expenditure 16.01% (9) Regional Expenditure Efficiency Ratio which shows the number 89.08% (10) Value For Money concept which shows that the realization of regional income exceeds the amount of the regional income budget. However, the degree of decentralization is still low and the level of financial dependence on the central government and regional government is still high.
Based on Law No. 33/2004 on the transfer of power from the central government to the local government in managing, collecting and managing the source of receipt in accordance with the potential and conditions of their respective regions or seized by fiscal decentralization. In order to realize this goal, local governments are allowed to carry out regional expansion. The purpose of the expansion is to optimize services to the community in light of the growing population development. To improve service performance, it is certainly required to have sufficient financial capabilities. In order to ensure the implementation of the implementation, the financial capabilities of each region are required, but regional autonomy often creates fiscal gaps and becomes a burden on the central government as a result of the inability to finance development carried out by local governments. Therefore, efforts are needed to improve and find alternative sources of new admissions taking into account the conditions and potential that exist in each area. On the basis of the problem, this research needs to be carried out to see if the implementation of regional autonomy has been effectively carried out in accordance with the objective of regional autonomy which is to achieve fiscal independence. The objectives of this study are (1) analyzing the financial capabilities of the expansion area and the parent region (2) analyzing how the new and parent districts receive efforts in the implementation of fiscal maturity. The data used in this study is secondary data of danalm bentum time series in the period 2009-2017 sourced from Dispenda, BPS and related agencies from 11 districts / cities in Jambi Province. Analysis of data used by nature of this study with models of fiscal decentralization degrees (FDD), Regional Spending Performance and Regional Financial Retdor. While to measure tax efforts used the Tax Ratio and Tax Capacity model.
The recurrence of global financial crisis catalysed the advancement of the financial technology which in this study proposes conceptual model for Cryptocurrency based Islamic financing Instrument. The paper is an attempt in proposing the conceptual model of Unified Theory of Acceptance and Use of Technology (UTAUT) to determine factors influencing the adoption which derived from the literature review. Thus, the model proposes a direct relationship between variables of FC and BI and maintaining moderating factors of GEN and AGE while USE, EXP and VOL variables were removed. The paper expected to contribute to the development of a theoretical knowledge of UTAUT theory that expand the current limited studies on adoption of cryptocurrency based Islamic financing. The study also provides contribution to financial technology firms, academicians, regulators and practitioners on future work extension in applications in relation to Islamic instruments model adoption with end client. Nevertheless, the proposed conceptual model is set forth as the underlying approach for future empirical study validation in keeping with the technology momentum.
Alessio Faccia, Narcisa Roxana MoÅŸteanu, Luigi Pio Leonardo
The bookkeeping accounting method recognized all over the world is based on the so-called double entry, with which in each account (defined T-Account for its shape) there are two sections, Debit and Credit. These two sections take on different meanings depending on the nature of each account. The double entry is an exceptional consolidated accounting method that dates back to the fifteenth century, however it has highlighted limits in terms of auditing. The single entry did not take into account the cross relations between the accounts, reporting only on the journal. The double entry has overcome this limit by introducing the ledger, but a cross-check of the mirrored transactions recorded by the other companies is still missing. The introduction of blockchain technology could now offer a new opportunity to ensure further auditing control. The transition from double entry to triple entry is therefore only a matter of time. The blockchain itself is borrowing the word "ledger" from accounting and now it is time for accounting to introduce a third leg (another axis) to the T-Accounts, that can be turned into a new X-shaped version of accounts. This third axis can be used to include the unique identifier of each transaction represented by the Hash.
Ketertelusuran bahan dalam rantai pasokan makanan telah menjadi yang terpenting pada masalah yang diangkat dalam program COVID-19 saat ini. Kegiatan pasar menjadi global dan kompleks sejak pandemi Covid-19 ini semakin meluas, problematika tersebut mengakibatkan tingginya kebutuhan akan ketersediaan bahan makanan khususnya bagi masyarakat terdampak. Rantai pasokan makanan terdiri dari banyak organisasi yang memiliki perbedaan minat dan sering enggan untuk berbagi ketertelusuran informasi satu sama lain. Maka teknologi blockchain telah dianjurkan untuk meningkatkan keterlacakan dengan memberikan kepercayaan penuh serta transparan. Tujuan dari artikel ini yaitu mengidentifikasi kondisi batas untuk berbagi informasi jaminan dalam meningkatkan keterlacakan secara desentralisasi. Sistem ini menyadari pemantauan rantai pasokan makanan secara real-time yang efektif termasuk kondisi fisik dan posisi geografis dengan dasar melindungi privasi dan keamanan kemudian memiliki keunggulan integritas yang baik, anti-perusakan, dan transparansi untuk program COVID-19 baik masyarakat maupun organisasi. Standarisasi proses penelusuran dan antarmuka memiliki platform bersama dan tata kelola independen yang ditemukan menjadi syarat batas utama sebelum blockchain dapat digunakan. Model dan metodologi yang digunakan ini menyiratkan bahwa sistem rantai pasokan harus terlebih dahulu dimodifikasi maka langkah-langkah organisasi perlu diambil untuk memenuhi kondisi batas, sebelum blockchain dapat digunakan dengan sukses.
The presence of cryptocurrencies is basically an alternative model for providing decentralized money and payment. They provide a payment system model that no longer has to rely on third parties such as banks or governments to ensure that the payer can deliver the agreed-upon funds. In contrast, cryptocurrency systems inspire trust in decentralized, uninterrupted computer programs, which theoretically cannot deceive their users. The focus of the study in this research is related to the regulation of cryptocurrencies, especially Bitcoin, in Indonesia and Ukraine. Using Bitcoin in Indonesia and Ukraine to pay for goods or services is illegal. In this study, the method used is a normative legal research method. This method analyzes how the legal system reacts to a new problem that has not been regulated by legislation or systemic and comprehensive precedents, in this case, cryptocurrency. The normative legal research method is based on the post-positivism paradigm. Research results, in general, find that cryptocurrency is the antithesis of capital money. First, cryptocurrencies are neutralized by third parties being removed from the global system of economic actors. Second, as a medium of exchange, cryptocurrencies oppose fiat money. Despite the lack of material situation (use-value), the issuance of cryptocurrencies is not controlled by fractional reserve lending, thereby ultimately reducing the fundamental requirements of negative excess of capitalism to continue to grow. Abstrak Kehadiran mata uang kripto pada dasarnya merupakan model alternatif untuk menyediakan uang dan pembayaran yang terdesentralisasi. Mereka menyediakan model sistem pembayaran yang tidak lagi bergantung pada pihak ketiga seperti bank atau pemerintah untuk memastikan bahwa pembayar dapat mengirimkan dana yang telah disepakati. Sebaliknya, sistem mata uang kripto menginspirasi kepercayaan pada program komputer terdesentralisasi dan tidak terputus, yang secara teoritis tidak dapat menipu penggunanya. Fokus kajian dalam penelitian ini terkait dengan regulasi mata uang kripto y khususnya Bitcoin di Indonesia dan Ukraina. Saat ini, penggunaan Bitcoin di Indonesia dan Ukraina untuk membayar barang atau jasa dianggap ilegal. Dalam penelitian ini metode yang digunakan adalah metode penelitian hukum normatif, metode ini digunakan untuk menganalisis bagaimana sistem hukum bereaksi terhadap suatu masalah baru yang belum diatur oleh peraturan perundang-undangan atau preseden yang sistemik dan komprehensif, dalam hal ini mata uang kripto. Metode penelitian hukum normatif didasarkan pada paradigma post-positivisme. Hasil riset secara umum menemukan bahwa mata uang kripto adalah antitesis dari kapital uang. Pertama, bahwa cryptocurrency dinetralkan oleh pihak ketiga yang dikeluarkan dari sistem global pelaku ekonomi. Kedua, sebagai alat tukar, mata uang kripto menentang uang fiat. Terlepas dari kurangnya situasi material (nilai guna), penerbitan mata uang kripto tidak dikendalikan oleh peminjaman cadangan fraksional, sehingga pada akhirnya mengurangi persyaratan mendasar kapitalisme untuk terus tumbuh. Kata kunci: Hukum Mata Uang Kripto, Bitcoin, Kebijakan, Ideologi, Indonesia, Ukraina
Penelitian ini bertujuan untuk mengetahui biaya per transaksi, jumlah transaksi bitcoin , dan harga emas terhadap harga bitcoin periode 2016-2019. Metode pengumpulan data adalah dokumentasi dan studi pustaka. Sampel diambil dengan menggunakan metode purposive sampling. Populasi dalam penelitian ini adalah semua faktor yang dapat mempengaruhi harga bitcoin. Dari populasi tersebut diambil 3 faktor yaitu , biaya per transaksi , jumlah transaksi bitcoin dan harga emas sebagai sampel dengan periode selama 4 tahun (2016-2019). Data dianalisis dengan menggunakan analisis regresi linier berganda dengan bantuan software SPSS. Berdasarkan hasil analisis data disimpulkan bahwa biaya per transaksi, jumlah transaksi bitcoin, , dan harga emas berpengaruh terhadap harga bitcoin. Berdasarkan hasil uji F-hitung diperoleh kesimpulan bahwa biaya per transaksi, jumlah transaksi bitcoin, , dan harga emas secara simultan berpengaruh signifikan secara bersama-sama terhadap harga bitcoin periode tahun 2016- 2019 Kata Kunci: Bitcoin, Harga Bitcoin, Biaya per Transaksi, Jumlah Transaksi Bitcoin, Harga Emas
AbstractZakat payments are increasingly developing in the current digital era, the Shackwell Lane Mosque in Hackney, London, England accepts zakat payments in other forms other than cash which is of cryptocurrencies such as Bitcoin. Related to the halal controversy and the prohibition of the use of bitcoin digital currency in Islamic law, Zayd al-Khair as a religious adviser at the mosque said, if Islamic scholars have argued and supported the use of cryptocurrencies. The purpose of this study is to find out and understand the use of bitcoin as a purpose of payment of zakat that is legal and accordance with Islamic law or not, in the sense that nothing deviates from the principles of Islamic law. The research method used is normative juridical. Bitcoin can be said to be haram because it contains the element of gharar and cannot be used as zakat payment. This is reinforced by the MUI fatwa No. 13 of 2011 about the law of zakat on haram assets which emphasizes that haram assets cannot be the compulsory object of zakat. AbstrakPembayaran zakat semakin berkembang di era digital saat ini, Masjid Shackwell Lane di Hackney, London, Inggris menerima pembayaran zakat dalam bentuk lain di luar uang tunai yaitu berupa mata uang kripto seperti Bitcoin. Terkait dengan kontroversi halal dan haramnya penggunaan mata uang digital bitcoin dalam hukum Islam, Zayd al-Khair sebagai penasihat agama di masjid mengatakan, jika para cendekiawan Islam telah berdebat dan mendukung penggunaan mata uang kripto. Tujuan penelitian ini yaitu untuk mengetahui dan memahami penggunaan bitcoin sebagai alat pemÂbayaÂran zakat yang sah dan sesuai dengan hukum Islam atau tidak, dalam arti tidak ada hal-hal yang menyimpang dari prinsip hukum Islam itu sendiri. Metode penelitian yang digunakan yaitu tipe penelitian yuridis normaÂtif. Bitcoin dapat dikatakan haram karena mengandung unsur gharar dan tidak dapat digunakan sebagai pembayaran zakat. Ini diperkuat dengan Fatwa MUI No 13 Tahun 2011 tentang Hukum Zakat atas Harta Haram yang menegaskan bahwa harta haram tidak bisa menjadi objek wajib zakat.
In the situation of the Covid-19 plague, many organizations are raising funds to help local governments to obtain additional sources of funds that will be distributed to those in need. Trust is an important factor for the parties involved in raising these funds, both in terms of the funder, the service provider of fundraising platform and even the fundraiser. On this occasion, the author tries to analyze how to implement blockchain technology and smart contracts in the dominant schemes of crowdfunding process. the results of this study indicate that blockchain-based smart contracts can be applied to the dominant schemes of crowdfunding process.
Edukasi merupakan proses bisnis yang selama berabad telah menjadi pilar pemerintahan dalam membangun bangsa. Proses pelaksanaan edukasi secara global masih belum ada perubahan yang mengikuti perkembangan zaman. Berbagai problem yang dihadapi saat ini oleh pelaksana penyedia jasa edukasi, dalam hal ini sebut saja permasalahan autentikasi dan verifikasi sertifikat yang merupakan luaran mikro maupun makro dari sebuah proses pembelajaran. Adanya mercusuar tentang Blockchain, disebut orang orang sebagai solusi dari masalah polemik pendidikan selama ini. Perpaduan ilmu antara bidang edukasi dan teknologi blockchain akan menciptakan revolusi baru dari industri pendidikan yang dirasa mandek dan tidak sesuai dengan perkembangan zaman saat ini. Terdapat berbagai pencerahan dari solusi ini, namun dirasa belum cukup untuk secara detail menjelaskan ontologi dari edukasi menggunakan blockchain, yang secara keseluruhan membahas tentang keberadaan blockchain for education berdasarkan kajian ilmu. Ontologi for education ini akan berguna sebagai platform literatur bagi peneliti yang akan memulai penelitian dasar dan terapan yang menjurus ke arah blockchain for education. Disamping itu, adanya kelemahan dan inefisiensi dari blockchain yaitu dari segi biaya, ruang penyimpanan, dan kecepatan akan diusulkan solusinya melalui in-chain dan off-chain protocol dalam bentuk framework. Alhasil, penelitian ini juga bisa menjadi landasan platform baru sebagai solusi bagi pemerintah dalam meluncurkan edukasi berbasis blockchain, yang menjadi cikal bakal untuk menciptakan pemerintahan berbasis blockchain.
Endang Indartuti, V. Rudy Handoko, Handoko Wirawan, Uthe Ch
At the beginning of the reform era in Indonesia brings changes to the structure of the Government System in the regions, especially villages. This condition is marked by the transition from a change of the new order era with a centralized regime towards a reform era, a new and more open regime with decentralization. The wind of reform is carried over to the latest regulation (Law No.6 of 2014). This law seeks to restore village autonomy based on its origins and customs as a process of restoring state confidence in the village. On the other hand, to fulfill its political promise, the provision of village funds as a source of village income that aims to make the village independent shows that this law is still the same with the previous one, that in the village there is still supra village power. Village funds make all forms of implementation and management of village finances must be used in accordance with the village financial system. The existence of this system makes the village authority no longer in accordance with the principles of village autonomy, that village autonomy is in accordance with its origins and customs. Giving village autonomy with financial management through the Village Financial System (SISKEU) is felt that the portion of creativity and space for the village is limited. This triggers a lack of courage of the village officials to take the initiatives in making policies for a better village development. This situation is experienced by all villages in Indonesia, such as Pekarungan Village. This study uses a qualitative research method. The key informant is a Former Head of Pekarungan Village for 2 consecutive periods (1991-2006). He understands very well the changes in the laws governing the village. The result of the research shows that based on the principles of Kartohadikusumo's autonomy, autonomy can be implemented if there are inherent rights in the village, namely: "(1) the right to own territory with legal boundaries; (2) the right to elect and appoint the head or assembly of the village administration; (3) the right to administer and govern the village households; (4) the right to own and manage village assets and finance; (5) the rights to own village land; (6) the right to collect local taxes. Without the inherent rights mentioned above, autonomy is difficult to be implemented ".Based on the effectiveness of success in achieving the goals set and the relationship between the expected results and the results achieved, there are some rights that are not exercised as they should. In connection with village rights in Law No. 6 of 2014 concerning Villages, (1) the village regulates and manages community interests based on the origin, customs, social, and cultural values of the village community; (2) the village determines and manages its institution; and (3) the village receives sources of income, including village funds. All sources of village income, such as the Village Cash and village financial management, must be based on the village SISKEU as determined by the government bureaucracy. Keywords: Evaluation, Village Autonomy DOI: 10.7176/PPAR/10-6-08 Publication date: June 30th 2020
Bitcoin is a cryptographic-based digital commodity, also known as virtual currency or digital currency, which is used as a means of transactions and investments. In Indonesia the use of bitcoin is not merely a matter of technology, but has entered the realm of fiqh. An interesting phenomenon related to this is the response of several Islamic organizations and also study forums at Islamic boarding schools in Indonesia in addressing the bitcoin issue. Among them is Bahtsul Masail, the Nahdlatul Ulama Regional Manager (PWNU) in East Java in 2018. According to Bahtsul Masail's decision on the fiqh view of the use of bitcoin as a transaction and investment tool, it is legal, and may be used for muamalah. This is different from the results of the bahtsul masail in Ma'had Aly Hasyim Asy'ari Tebuireng Jombang, that bitcoin is classified as a virtual asset like dain (accounts receivable). And can be used as a legal transaction tool. But if bitcoin is used as an investment tool then the law is haram because the bitcoin exchange rate is very volatile. Based on this background, a problem arises, namely how to analyze the decision of Bahtsul Masail Ma'had Aly Hasyim Asy'ari about bitcoin and use what method to view bitcoin. The type of research used is library research. Using a normative legal approach (doctrinal), then the research is presented using descriptive techniques. In bahtsul masail using the ijtihad jama'i and ijtihad tatbiqi methods, in bahtsul masail using the term ilhaq, based on evidence, that bitcoin is equated with speculation (gambling), it is illegal.