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All Journal Justisia Ekonomika
Luthfiana Basyirah
UIN Sunan Ampel Surabaya

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IMPLEMENTATION OF QAWA’ID FIQHIYYAH MU’AMALAH كُلُّ قَرْضٍ جَرَّ نَفْعًا فَهُوَ رِبَا حَرَمٌ ON AL- QARDHU AL- HASAN PRODUCTS IN SYARI’AH BANKING Luthfiana Basyirah
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 5 No 2 (2021)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v5i2.10610

Abstract

The source of Islamic law does not only come from the Al-Qur'an and Hadith, but also in ijma ', qiyas, istihsan, maslahah mursalah, istishab,' urf, syar'u man qablana, sadd asy-syari'ah. In addition, there is also an important foundation, namely qawa'id fiqhiyyah which serves as the basis for the formation of an Islamic law. Qawa'id fiqhiyyah is one of the laws that is universal and can be implemented in all its parts, so that it can be identified as the smallest part of a law. The main objectives of this study are to determine the relationship between qawa'id fiqhiyyah and Islamic banking, the implementation of qawa'id fiqhiyyah كُلُّ قَرْضٍ جَرَّ نَفْعًا فَهُوَ رِبَا حَرَمٌ  in al-qardhu al-hasan products in Islamic banking. This research uses a qualitative approach with descriptive research type. The results of the study state that: first, there is a link between qawa'id fiqhiyyah and Islamic banking because it functions to analyze the actual problem by establishing a law of various complex problems. Second, the implementation of qawa'id fiqhiyyah كُلُّ قَرْضٍ جَرَّ نَفْعًا فَهُوَ رِبَا حَرَمٌ  on al-qardhu al-hasan products is a good thing by eliminating the benefits of the product with a tathawwu 'contract or mutual assistance agreement, not a commercial transaction.
PROFIT EQUALIZATION RESERVE (PER) AS AN EFFORT TO MITIGATE THE RISK OF RETURNS IN SHARI'A BANKING IN THE PERSPECTIVE OF THE RULES الْمَشَقَّةُ تَجْلِبُ التَّيْسِيْرِ Muhamad Hamam Nasiruddin; Luthfiana Basyirah; Miftachus Surur
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 7 No 1 (2023): Juni 2023
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v7i1.17172

Abstract

The application of Profit Equalization as an effort to mitigate the risk of returns on Islamic financial institutions, especially Islamic banking is still being a question for practitioners and academics, some groups support and some groups criticize, so this research aims to examine the application of the Profit Equalization Reserve (PER) as an effort to mitigate the risk of returns in Islamic banking perspective of third main principle,  namely الْمَشَقَّةُ تَجْلِبُ التَّيْسِيْرِ, Method in this study is a qualitative method with secondary data processing taken from literatures which related to PER management. This research shows that the risk of returns is masyaqqoh al 'azimmah, which is a serious difficulty and can affect the continuity of the Islamic banks activities. So, rukhshoh is needed which in this problem is the application of income smoothing without mitigation or with mitigation (PER), PER in this case is Takhfif Taqdim which is, risk mitigation efforts before they arise. The result of this research is that PER application is permissible and legitimate as long as it does not violate the Shari'a and Islamic economic principles, meaning that all of reports and information must be conveyed clearly to customers so as to avoid gharar elements.
Co-Authors Miftachus Surur Muhamad Hamam Nasiruddin