The debt status of commercial company under gharimin perspective

Hardi, Eja Armaz and Arifin, Sirajul and Djamaluddin, Burhan (2021) The debt status of commercial company under gharimin perspective. Shirkah: Journal of Economics and Business, 6 (1). pp. 66-82. ISSN 2503-4243

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Abstract

Currently, commercial entity companies are not regarded yet as one of the groups that receive the zakat. This paper examines the debt status and its micro and macro-economic implications of corporations that experienced the debt shackled in the zakat system through analogy on personal gharim (person in the burden debt). The analysis presented here has been designed on a library research, an analogy method, as well as seen from a debt trap theory. This paper particularly argues that in the twist condition of enterprises to repay their debt, a commercial company may be entitled as the recipient of zakat on behalf of gharim (the fifth group who receives the zakat). It further argues that the loan of the commercial company has a larger impact than individual gharim. Synchronizing the entity companies as “syakhsun i’tibariyun” (the legal person) to the personal obligation to pay zakat is matched to be the reasons for their gharim’s status. The results of this paper contribute to expanding the recipient of zakat on behalf of gharim and enhance the insight of zakat distribution in Islamic philanthropy institutions.

Item Type: Article
Creators:
Creators
Email
NIDN
Hardi, Eja Armaz
eja.armaz.hardi@uinjambi.ac.id
-
Arifin, Sirajul
sirajul.arifin@uinsby.ac.id
2014057001
Djamaluddin, Burhan
pps@uinsby.ac.id
2021125501
Uncontrolled Keywords: Commercial company; debt status; gharim; gharimin; zakat
Subjects: 14 ECONOMICS > 1401 Economic Theory > 140102 Macroeconomic Theory
Divisions: Fakultas Ekonomi dan Bisnis ISlam > Ekonomi Syariah
Depositing User: Arifin Sirajul
Date Deposited: 18 Sep 2021 18:00
Last Modified: 18 Sep 2021 18:00
URI: http://repository.uinsa.ac.id/id/eprint/1053

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