Definitions and types Organizational Structure

Definisi Struktur Organisasi

Pastinya kita pernah memperhatikan struktur organisasi yang terpajang di ruangan kantor atau website suatu organisasi. Banyak definisi struktur organisasi, misalnya yang tertulis dari beberapa sumber berikut:

 “Organizational structure is a system used to define a hierarchy within an organization. It identifies each job, its function and where it reports to within the organization. This structure is developed to establish how an organization operates and assists an organization in obtaining its goals to allow for future growth. The structure is illustrated using an organizational chart”

Source:http://smallbusiness.chron.com/meaning-organizational-structure-3803.html

“The formal system of task and authority relationships that controls how people are cooperate and use resources to achive organization’s goal”

Source:http://web.efzg.hr/dok/OIM/inacinovic/LECTURE%20org%20stucture.pdf

Organizational structure defines how tasks are divided, grouped, and coordinated in organizations.

Source: http://study.com/academy/lesson/organizational-structure-definition-and-influence-on-organizational-behavior.html

An organizational structure lays the foundation for how a company operates. It is a set of policies and rules that determines:

• How an organization controls and delegates tasks and responsibilities
• How decisions are made and implemented throughout every part of an organization
• How information flows within an organization

Source:http://study.com/academy/lesson/what-is-organizational-structure-of-management-types-examples-quiz.html

Struktur organisasi adalah suatu susunan dan hubungan antara tiap bagian serta posisi yang ada pada suatu organisasi atau perusahaan dalam menjalankan kegiatan operasional untuk mencapai tujuan yang diharapkan dan diinginkan`

Sumber:http://rynaldi-dwitama.blogspot.com/2012/05/pengertian-struktur-organisasi.html?m=1

Struktur organisasi dapat menggambarkan secara jelas pemisahan kegiatan dari pekerjaan antara yang satu dengan kegiatan yang lainnya dan juga bagaimana hubungan antara aktifitas dan fungsi dibatasi. Di dalam struktur organisasi yang baik harus dapat menjelaskan hubungan antara wewenang siapa melapor atau bertanggung jawab kepada siapa, jadi terdapat suatu pertanggung jawaban apa yang akan dikerjakan.

Adapun fungsi / kegunaan dari struktur dalam sebuah organisasi,

Kejelasan tanggung jawab.

Kejelasan kedudukan.

Kejelasan mengenai jalur hubungan.

Kejelasan uraian tugas.

http://www.pengertianku.net/2015/06/pengertian-struktur-organisasi-dan-fungsinya.html

Gibson menyatakan bahwa struktur organisasi merupakan pola formal kegiatan dan hubungan di antara berbagai sub-unit dalam sebuah organisasi. Menurut pandangan Gibson, kita dapat melihat struktur organisasi sebagai : a)bagan dari susunan kotak-kotak yang berarti struktur yang bersifat statis. b)hubungan kegiatan yang merupakan struktur yang besifat dinamis.

Sumber: http://luffybersahabat.blog.com/2011/01/19/struktur-organisasi/

Bentuk –bentuk struktur Organisasi pada umumnya:

• Struktur Organisasi Fungsional

Struktur Organisasi Fungsional (Functional Structure Organization) merupakan Struktur Organisasi yang paling umum digunakan oleh suatu organisasi. Pembagian kerja dalam bentuk Struktur Organisasi Fungsional ini dilakukan berdasarkan fungsi manajemennya seperti Keuangan, Produksi, Pemasaran dan Sumber daya Manusia. Karyawan-karyawan yang memiliki keterampilan (skill) dan tugas yang sama akan dikelompokan bersama kedalam satu unit kerja. Struktur Organisasi ini tepat untuk diterapkan pada Organisasi atau Perusahaan yang hanya menghasilkan beberapa jenis produk maupun layanan.

• Struktur Organisasi Divisional

Struktur Organisasi Divisional (Divisional Structure Organization) adalah Struktur Organisasi yang dikelompokkan berdasarkan kesamaan produk, layanan, pasar dan letak geografis. Organisasi bentuk Divisional ini biasanya diterapkan di perusahaan yang berskala menengah keatas, hal ini dikarenakan biaya operasional akan lebih tinggi jika dibandingkan dengan bentuk Organisasi Fungsional.

• Struktur Organisasi Matriks

Struktur Organisasi Matriks (Matrix Structure Organization) merupakan kombinasi dari Struktur Organisasi Fungsional dan Struktur Organisasi Divisional dengan tujuan untuk menutupi kekurangan-kekurangan yang terdapat pada kedua bentuk Struktur Orgnisasi tersebut. Struktur Organisasi Matriks ini sering juga disebut dengan Struktur Organisasi Proyek karena karyawan yang berada di unit kerja fungsional juga harus mengerjakan kegiatan atau tugas proyek-proyek organisasi yang ditugaskan kepadanya. Struktur Organisasi Matriks ini mengakibatkan terjadinya multi komando dimana seorang karyawan diharuskan untuk melapor kepada dua pimpinan yaitu pimpinan di unit kerja Fungsional dan pimpinan proyek. Struktur Organisasi ini biasanya digunakan oleh perusahaan yang berskala besar atau perusahaan-perusahaan multinasional.

 Sumber:http://ilmumanajemenindustri.com/pengertian-contoh-bentuk-struktur-organisasi/

“Gary Dessler, in his book Organization Theory Integrating Structure and Behavior, defined three basic structures: 

1. A "Functional Structure" which may be process oriented and more mechanistic. In a functional organization, revenue derives from operations [not projects].  Staff is grouped by specialty, which gives the employees one clear superior.  However they may still perform projects.  The Project Manager (PM) has little to no authority.  Therefore it is likely the PM is actually a more of a Project Coordinator. 

2. A "Divisional Structure" which could be divided by products, geographical locations, or industry. A large division could look like a functional structure where a smaller division could be altogether different, being more organic in nature. 

3. A "Matrix Structure" which is designed around projects. Each of these structures has significance in differing environments. Other writers also have described other organizational structures``”

Sumber: http://www.westbrookstevens.com/organizational.htm

Sumber:http://study.com/academy/lesson/organizational-divisional-structure-advantages-disadvantages-example.html

Dan tiga bentuk struktur organisasi lainnya yang sedang berkembang, yaitu:

1. Struktur Organisasi Tim adalah reduksi atas halangan yang ditimbulkan akibat departementalisasi dan sentralisasi pembuatan keputusan kepada level tim kerja. Pada perusahaan skala kecil, struktur tim justru menentukan organisasi secara keseluruhan. 
2. Struktur Organisasi Virtual adalah yang melakukan outsourcing pada fungsi-fungsi bisnis yang utama. Dalam istilah struktural, organisasi virtual sangat tersentralisasi, dengan sedikit atau tanpa departementalisasi. Perusahaan seperti Nike, Reebok, atau Cisco Systems adalah contoh dari organisasi yang dapat meraup milyaran dollar tanpa punya fasilitas pabrik sendiri. Nike, contohnya, tidak punya pabrik. Mereka hanya mendesain sepatu lalu meng-outsourcing pabriknya.
3. Struktur Organisasi Nirbatas adalah sebuah organisasi yang berusaha menghapuskan rantai komando, memiliki rentang kendali tak terbatas, dan mengganti departemen dengan tim yang diberdayakan

Sumber: http://ka02-2008.blogspot.co.id/2012/03/bentuk-struktur-organisasi_26.html

Sumber: http://setabasri01.blogspot.co.id/2010/12/struktur-organisasi.html

Sumber: http://nikotrileksono.tumblr.com/post/47681780368/desain-dan-struktur-organisasi

Definition Ijarah

Source: http://www.slideshare.net/khalid1173/lease-and-ijarah

Basically Ijara is based on Partnership Basis (which is purely HALAL). An example of car financing.

 
In Leasing, you have to pay a certain amount as down payment and the remaining amount is to be paid in installments. While in Ijara, bank & you purchase a car together in which bank has 80% share (investment). Now u r supposed to pay 2 type of amounts:

 
1-since u r the owner of only 20%, u have to acquire bank's 80% share so that u could become the owner of car. For that, you pay a certain mutually decided amount.

2-you have to pay RENT for using 80% of bank's investment. This rent will be decreasing because every month you will be acquiring bank's share & rent is paid according to bank's share.

Source: http://bankinislam.blogspot.co.id/2009/05/ijarahislamic-leasing_31.html

Ijarah contract is more widely used nowadays than ever before, primarily due to the creation of large commercial enterprises since the dawn of the industrial revolution. As such, these terms and conditions should be common knowledge to all Muslims.

1. The property rented or leased must be in a useable condition (i.e., the lessee should be able to use the property for its intended purpose). Similarly, in a hire contract, the employee must be able to perform the job required of him or her.

2. Ijarah has to be for inconsumable goods.

3. The lessee or the employee is not permitted to use the subject in a manner contrary to what is permitted by the contract. Specifically, the lessee or the employee is not allowed to inflict any harm on the subject of the contract.

4. Ijarah contract cannot be made for a task that is a religious obligation. For example, it is prohibited to enter into an employment contract for leading the prayer of making the azaan. Ijarah is valid, however, for teaching the Qur’an or religious sciences, as well as secular subjects because these are not religious obligations.

5. If the two parties disagree on the value of the reimbursement or the rent/lease on the property, after the contract commences, the word of the lessor/employer is accepted under oath upto the time of disagreement. At that point the contract is then invalidated.

6. The majority of the scholars say that the Ijarah contract does not end by the death of one of the two parties, as long as both parties can fulfill their end of the contract. The Hanafis, to the contrary, deem the contract invalidated with the death of one party.

Source: https://cief.wordpress.com/2006/02/09/terms-and-conditions-of-al-ijarah/

The term Ijara literally means rent, the Sharia process is known as Ijara-wa-Iqtina , rent with an acquisition or rent to own. The process of Ijara can be used for equipment as well as property. This Islamic finance process is very simple. A single asset Trust is created whereby the Trust purchases the property, and then leases the property to the customer. A portion of each monthly payment goes towards ownership, until the customer owns 100%.

Source: https://ijaracdc.com/sharia-compliance/islamic-finance/

When learned Ijarah contract, the arabic term Ijarah means “providing” services and goods temporary for a wage. The Ijara contract, involves providing products or services on a lease or rental basis. In the Ijara contract, a person or party is given the right to use the object (the usufruct) for a period of time, the owner retains the ownership of the assets.

Source: dummies.com

 

Leasing or Ijara is also frequently practiced by Islamic bank. Under this mode, the banks would buy the equipment or machinery and lease it out to their clients who may opt to buy the items eventually, in which case the monthly payments will consist of two components, i.e , rental for the use of the equipment and installment towards the purchase price.

Source: Islamic banking & finance, Prof.Dr Hans - Peter Burghof with Ahmad Abu - Alkheil and Ulli Spankouski

Ijarah: “to give something on rent”

1. To transfer of the ownership over the usufruct of the asset
2. To employ the services of a person on wages given as a consideration for his hired services

  Source: Ijarah in Islamic Banking or Islamic Leas, AIMS Lecture

A lease agreement whereby a bank or financier buys an item for a customer and then leases it to him over a spesific period, thus earning profits for the bank by charging rental. The duration of the lease and the fee are set in advance. During the period of the lease, the asset remains in the ownership of the lessor (the bank), but the lessee has the right to use it. After the expiry of the lease agreement, this right reverts back to the lessor.

Source: IFN, Islamic Finance News

“Ijarah” is a term of Islamic fiqh. Lexically, it means ‘to give something on rent’. In Islamic jurisprudence, the term ‘Ijarah’ is used for two different situatuions.

In the firts place, it means ‘to employ the services of a person on wages given to him as a consideration for his hired services’

The second type of Ijarah relates to the usufructs asset and properties , ‘Ijarah’ in this sense means to transfer the usufruct of a particular property to another person in exchange for a rent claimed for him

source: www. kantakji.com

Differences between Ijarah dan Convetional leasing:

Islamic financial institutuions adopetd it by making some relevant modifications in the structure of the leasing contract (i.e, its terms and conditions), in order to conform it to the rules of islamic shariah

In conventional leasing, instead of offering an interest bearing loan, banks and leasing companies provide to the lessess an asset along with the risk of ownership..

Source: www.hibamagazine.com/Ijarah-islamic-leasing

Lovely Arrangement of Orange Rose. Decorated with Caspia, Baby Breath, Ruskus

Zakah and Tax

Zakah and Tax

Paying the tax levied by the state does not suffice for paying Zakah due to the different nature of Zakah and taxes as regards the source and aim of levying, the wealth upon which each of them is due, the due payment amount, and the channels.   Tax amounts are not to be deducted from the due amounts of Zakah. Rather, the already paid taxes can be deducted from the wealth upon which Zakah is due.   Taxes levied by the state to be paid before the time of Zakah payment are to be deducted from the wealth upon which Zakah is due, even if it was not yet paid.   To make it easy for those who pay Zakah, current taxation laws should be adjusted to allow deducting the value of the Zakah amounts from the tax amounts on condition that authentic legal proofs be submitted.   A tax for social solidarity that matches Zakah amounts should be levied upon all non-Muslim citizens under a Muslim state. Such taxes would serve as revenues to achieve social solidarity among all citizens living under Muslim rule.

Source: http://www.zakatguide.org/english/distribution_zakat.html

http://en.islamkingdom.com/fiqh/Fiqh-al-Ibadat/Zakah/People-to-whom-Zakah-is-paid-and-how-it-is-paid

Zakat and Tax:

Some people might think Zakat is a form of tax. It is not. Zakat and tax are two entirely different things. One is a spiritual act and an obligation as a caring human being and the other is a requirement of secular law. The concept of Zakat is to assist the poor and those who are suffering in order to help them end their suffering and get back on their feet. 

Zakat is related to religious and tax is related to government. In no way Zakat and tax can go together; they are different in many respects. While zakat has a religious sanctity, tax is not like that.

Zakat is fixed as per the Holy Quran and cannot be changed by any person. Zakat is a permanent system whereas tax is not. Zakat is calculated at 2.5 percent of the annual income of a person or a family. On the contrary, the government has certain rules and regulations for fixing tax. While there is no change in the percentage of Zakat given, the government has the right to make changes in the tax from time to time.

Source: Difference Between Zakat and Tax | Difference Between | Zakat vs Tax http://www.differencebetween.net/miscellaneous/difference-between-zakat-and-tax/#ixzz49RZ3zkOg

Difference	Alms (Zakat)	Tax
Meaning of Name	clean, grow and thrive	Debt, taxes, tribute
Basic Law	Al-Qur `an and Sunnah	The law of a country
Nishab and Rates	Ordained by God and is absolute	Determined by the state and the relative zakat has a fixed size while tax varies according to the balance of the state budget
Nature	Obligations are fixed and constant	Obligations in accordance with the requirements and can be eliminated
Subject	Muslim	All citizens
Object Allocation	Fixed 8 Group	To fund the construction and regular budget
Worn Treasure	Productive assets	All Assets
Terms Ijab Kabul	Required	Not Required
Rewards	Reward of God and the promise of blessing treasure	The availability of public goods and services
Sanctions	From Allah and the Islamic People	State
Motivation Payments	Faith and devotion to God Obedience and fear in the country and the sanctions	There is a tax payment made possible the manipulation of large amounts of property tax payers and this does not happen to charity
Calculation	Entrusted to muzakis and can also help by ‘amil zakat	Always use the services of a tax accountant

Source: http://dompetdhuafa.org.au/different-tax-and-zakat-the-mall/

The way of its distribution and spending is defined by God, which means that Zakah funds cannot be spent in other areas, even though they may be urgently needed by the Muslim community. For example, Zakah funds cannot be spent to build a road, or train policemen, etc. Taxation, on the other hand, provides a government with funds to carry out a wide range of services. 

Source: http://ourdialogue.com/income-tax-or-other-tax-zakah/

Before talking of the difference between Zakat and Tax, let me first define What Zakat and Tax are. Zakat is an Arabic word that stands for a religiously sacred worship of giving alms to the needy of the society. It is a sacred charity and an obligatory pillar of Islam besides Tauheed (belief in the oneness of God), Salat (Prayer), Sawm (Fasting in the month of Ramzan) and Hajj (pilgrimage at-least once in life to the Holy places in Mecca and Madina).

Tax on the other hand is a compulsory contribution in monetary terms to be made by every one out of his or her income and expenditure on consumption (of goods). Tax is levied by the governments upon the citizens of state.

Source: http://hubpages.com/religion-philosophy/The-difference-between-Zakat-and-Tax

Similarities and Dissimilarities Between Zakat and Tax

There are some important similarities and dis-similarities between Zakat and Tax.

Similarities

a)  Zakat is liable to be collected by force like tax, if the payer does not pay it willingly. This position is applicable where the state compulsorily collects Zakat, and in modern days, has legislated accordingly. The Quran and the Sunnah make it very clear that it is the obligation of an Islamic state  which follows Islam to collect Zakat. An important proof in this regard is the decision of Hazrat Abu Bakr (R.A.), the first head of the state of the Islamic Khilafat, to wage war against those who denied to pay Zakat  to the state.

b)  Zakat collected in an Islamic state has to be kept in the state Treasury,  in a separate account, like tax. Zakat is collected by the state through Zakat officials (Amelina Alaiha). However, if Zakat is collected by Non-government organizations or communities, these should be kept safely as in the case of any public fund.

c)  Zakat, like tax, is paid though there is no direct and equivalent economic benefit is obtained by the payer This is a  different matter that Zakat payer expects return in the life hereafter and the tax payer may receive some service from the state in return but there is no direct co-relation

Dissimilarities

a) There are also important conceptual and other differences between Zakat and Tax. Primarily, Zakat is an Ibadah (act of worship) which Allah  has made compulsory on human being, to express gratitude to Him and to obtain His nearness (Taqwa). Tax is not  the same thing as Zakat. Tax  is a social obligation without having  special sense of gratitude to Allah or to obtain nearness to Allah while  Zakat is essentially a matter between Allah and His servants, but tax has been primarily a matter between citizens and the state authorities..

b) Zakat is based on Nisab, any wealth below a limit  is exempted from Zakat. This is not true in case of many taxes in modern times. Concept of exemption is there in case of tax but it is  applicable only when and where the Government or Tax authorities specifically prescribe.

c) Zakat is a permanent and regular system.  None can change it in any way.  On the contrary, most of the taxes  undergo change from time to time.

Source: http://www.shahfoundationbd.org/hannan/article18.html

Zakat is compulsory only for Muslims. As the Income Tax Act 1967, Section: 6A(3) states, “a rebate shall be granted for any zakat, fitrah or any other Islamic religious dues, payment of which is obligatory.”

A Muslim has to make two compulsory payments levied on the same source of income every year, namely income tax and zakat.

Therefore, this rebate is given to relieve a Muslim from the burden of “double taxation” on the same income.

Source: http://www.thestar.com.my/news/nation/2012/04/15/tax-rebate-for-those-who-pay-zakat/

Islam has a completely different perspective on the economy and tax as the Islamic basis is different to that of capitalism. Fundamentally taxation in Islam and under the khilafah puts the emphasis of taxation on wealth rather than income. The Islamic taxation system does not tax income, but taxes wealth. This means that the average person will be left with more disposable income and will be liable for tax on whatever wealth is left at the end of the year. This will have a significant effect on the economy. the wealth tax falls at 2.5%. This means that the within one year, the average person can save at is at least £10,000. This means that the average person will have an extra £700 to spend each month as he will not be taxed on his income.

Taxation is the system states use to raise money to finance government spending. Governments use tax revenues to pay the army and police, to build dams and roads, to operate schools and hospitals, to provide food to the poor and medical care to the elderly, and for hundreds of other purposes. Without taxes to fund its activities, government could not exist.

Source: http://www.khilafah.com/islam-and-taxation/

The Quran pays great attention to zakat. In fact, it mentions it next to salat almost everywhere. This shows the high status of zakat in Sharia. “Then it must be known that zakat is the sister of Salat and the Almighty God has mentioned them together in His Divine Book, the Quran, implying that if one refrains from paying Zakat, one’s performing Salat will also be null and void”. The main purpose of zakat is to combat poverty and deprivation, and to immunize society against need and economic gulf.

In economics, tax is discussed under the general topic of finance. Among different definitions proposed for “tax”, I.M.F’s definition is adopted in the international manual for budget classification. The definition runs as follows: “the amount of money collected by the government for public expenditures which is not refundable and compensated for”. According to this definition, the three characteristic features of tax include:

1. being collected in cash;

2. being mandatory and not refundable;

3. being spent for public purposes.

tax and Zakat are not interchangeable. There are elements common between them but they still differ from one another. Zakat is an institution in Islamic Sharia fixed and permanent belonging to first-order obligations. It existed in previous religions as well. Taxation, on the other hand, is an institution belonging to second-order obligations of Sharia. It is left to the state to decide about. This is why it cannot be replaced with tax.

Source: http://hekmat.ca/en/issue_09/content/102/#_ftn4

Zakat (زكاة) is Arabic for obligatory charity (the third pillar of Islam). It constitutes a portion of wealth prescribed by shari'ah to be paid to one or more of deserving recipients. It is the duty of every Muslim to pay zakat out of his/her own wealth, provided that a minimum amount of wealth (nisab) is attained over a lunar year.

On the hand, tax is a compulsory contribution to state revenue, imposed by the government on income and profits (direct taxes). It can also be added to the cost of some goods, services, and transactions (indirect taxes).

Source: http://investment-and-finance.net/islamic-finance/tutorials/difference-between-zakat-and-tax.html

There are several instruments that can be adopted and promoted by the Indonesian goverment. Zakah is very relevant instruments to be used as one source of local goverment revenue, considering that Indonesia is the largest Muslim country in the world.

Zakah has the potential of increasing the fiscal capacity of the goverment is still need today. Zakah is widely also imply, directly or indirectly, will be able to:

1. First, maintain the minimum wage of workers at the level of the distribution of zakah;
2. Second, as the final shield of the economy so that no stagnation / consumption under crisis conditions.
3. Third, pressing the accumulation of wealth, possessions forced turnover
4. Fourth, press the number of social problems; crime, prostitution, vagrants, beggar, etc
5. Fifth, quard aqidah
6. Sixth, in mathematical proofs, zakah not decrease consumption, because the next process will be neutralized by the mustahik consumption.

Even during the reign of Umar Bin Abdul Aziz under the Umayyad dynasty, in less tahn three years, the number of zakah payers continues is increases, while the number of recipients continues to decreases (Huda et al, 2012). As a result of excess surplus be used to subsidize private debt payments (private).

Social subsidies in the form of financing basic needs that are not the responsibility of the state as to bear the entire cost of wedding every youth who want to get married at young age.

Source: Al – Iqtishad: Vol VII No.2, Juli 2015

Zakat is an act of worship (Ibadah) and not a tax

Owed a specific assets only, identified by Islamic Law as assets having the potential for growth, i.e “Zakatable Assets”

Source: https://www.youtube.com/watch?feature=player_detailpage&v=kAJ0nK1qUUE