TUGAS PRAKTIKUM BAHASA INGGRIS

“LISTENING TO LECTURE”

Disusun Oleh :

Nama : Ega Hidayati

Npm : C1C019092

Asisten Praktikum :

Stevani Likasari Tarigan

Dosen Pengampu:

Dr.Iis Sujarwati,S.Pd,M.Pd

S1 AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS BENGKULU

2021
Nama Dosen : Lismawati Z, Dr. E., S.E., M.Si. Ak

Link zoom : https://zoom.us/j/99926452618?

pwd=Nk8rT3czMDJFOWpiVXpsdXpOZGFEdz09

Hari / Tanggal : Selasa, 16 November 2021

Durasi belajar : 10.00 WIB - 11.50 WIB

Keterangan : Proses pembelajaran sangat menyenangkan

Mata Kuliah : Ekonomi dan Akuntansi Syariah

Definition of Zakat

Zakat is a Muslim obligation that must be fulfilled and is not a right, so we cannot choose to pay
it or not.

Relationship between Zakat, Infaq and Sadaqah

Definition of Infaq

According to the language, Infaq is spending, while according to terminology it means spending
wealth because of obedience and obedience to Allah SWT and according to custom, namely to
meet needs.

Types of Infaq: Mandatory Infaq and Sunnah Infaq 

Definition of Sadaqah

Sadaqah is everything that is given / activity to hope for a reward from Allah SWT. Sadaqah has
three main meanings.

The benefits of infaq and sadaqah are:

1. Prevent the arrival of reinforcements (difficulty).

2. Protect property from unwanted things.

3. Hoping for the blessings of the possessions.

Difference between Zakat and Tax

1. Zakat is a manifestation of the people's obedience to the commands of Allah SWT and
Rasulullah SAW, while taxes are the obedience of a citizen to his leader.

2. Zakat has been determined in the Qur'an and Hadith, while taxes are established by state
law.

3. Zakat is only issued by Muslims, while taxes are issued by every citizen regardless of
their religion and belief.

The equations of zakat and taxes are:

1. Mandatory and binding on the specified assets and there are sanctions if you ignore it.

2. Zakat and taxes must be deposited with official institutions in order to achieve optimal
fundraising and distribution.

3. Zakat and taxes have the same goal, namely to help solve economic problems and
alleviate poverty.

Conditions and Obligation of Zakat

1. Islam

2. Free/not slave

3. Having one nisab of one type of property that must be subject to zakat and quite haul.

The conditions for assets that must be zakated or objects of zakat are as follows:

1. Halal

2. Fully Owned

3. Develop

4. Enough Nisab

5. Enough Haul

6. Free from Debt

 7. More Than Basic Necessities

The recipients of zakat are : the poor, the poor, the party in charge, and the converts.