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FATWA-FATWA DEWAN SYARIAH NASIONAL ATAS ASPEK HUKUM ISLAM PERBANKAN SYARIAH DI INDONESIA Nur Hidayah
al-'adalah Vol 10, No 1 (2011): Al-'Adalah
Publisher : Universitas Islam Negeri Raden Intan Lampung

Fatwas of National Sharia Council on Aspects in Islamic Laws about Sharia Banking in Indonesia. The role of National Sharia Council (DSN) is to conduct Indonesia Ulama Board (MUI) duties in accelerating the economy of society (ummat). The council also has to explore, investigate and formulate values and principles of Islamic Laws (Sharia) that serve as guidance for Islamic finance transactions. Likewise, the council also holds the task to control the implementation. The guidance is framed in the form of fatwas. From law aspect, the fatwa binds all financial institutions that employ sharia principles as the basic and standard for their operational procedures. This study examines the fatwas of National Sharia Council about Sharia banking.Keywords: NSC fatwa, banking, sharia.Fatwa-Fatwa Dewan Syariah Nasional Suatu Kajian atas Aspek Hukum Islam Perbankan Syariah di Indonesia. Fungsi Dewan Syariah Nasional (DSN) adalah melaksanakan tugas-tugas Majelis Ulama Indonesia (MUI) dalam mendorong dan memajukan ekonomi umat. Di samping itu, lembaga ini juga bertugas antara lain, untuk menggali, mengkaji dan merumuskan nilai dan prinsip-prinsip hukum Islam (syari’ah) untuk dijadikan pedoman dalam kegiatan transaksi di lembaga-lembaga keuangan syariah, serta mengawasi pelaksanaan dan implementasinya. Pedoman inilah yang kemudian dituangkan dalam bentuk fatwa. Dari segi kekuatan hukum, fatwa ini bersifat mengikat bagi seluruh lembaga keuangan yang menerapkan prinsip syariah sebagai landasan dan standar operasionalnya. Tulisan ini akan menguji fatwa-fatwa DSN tentang perbankan syariah.Kata Kunci: fatwa DSN, perbankan, syariah.

Strategies for Strengthening Halal Industries towards Integrated Islamic Economic System in Indonesia: Analytical Network Process Approach Euis Amalia; Nur Hidayah
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 12, No 1 (2020)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

The halal economy has become a crucial issue in the context of the development of the global Sharia economy. The halal economy is a holistic concept and integral to Sharia values. One of the problems facing the halal economy is the absence of an integrated system between the halal industries and Islamic finance in Indonesia. This research aims to investigate the problems contributing to the divergence of the halal industries from Islamic finance in Indonesia and find solutions in the form of strategic priorities. Data obtained through in-depth interviews and focused discussions with ten experts. It reveals that the main problems are regulation, human resources, institutional building, services and information technology (IT), sharia issues and public awareness. By using the analytical network process (ANP) approach, it finds that the rater agreement value of W = 0.5514, meaning that 55.14% of respondents agree the problems are, based on the order of priority, regulations (17.4%), services and IT (17.0%), institutional building (16.6%), human resources (16.4%), Sharia Issues (16.4%) and public awareness (16.3%). As for alternative priority strategies, the rater agreement shows the value of W = 0.5754, meaning that 57.54% of respondents agree the three main alternative strategies for building the integrated halal industries in Indonesia, namely, strengthening regulations and policies (13.8%), building halal lifestyle (13.3 %) and strengthening human resource capacity (12.7%). It concludes that the regulatory and policy aspects rank first and foremost priority for the development of an integrated Sharia economic system. All stakeholders need to strengthen regulatory and policy aspects so that they are responsive for the development of the halal industries in Indonesia to be able to compete at the national and global levels. Ekonomi halal telah menjadi isu yang sangat krusial dalam konteks perkembangan ekonomi Syariah global. Ekonomi halal merupakan sebuah konsep yang holistik dan integral dengan nilai-nilai Syariah. Problem terbesarnya adalah belum adanya suatu sistem terintegrasi antara industri halal dengan lembaga keuangan Syariah di Indonesia. Penelitian ini bertujuan melakukan investigasi terhadap permasalahan yang menyebabkan munculnya divergensi industri halal dari keuangan syariah di Indonesia, memetakan permasalahan sehingga dapat diurutkan berdasarkan skala prioritas, serta menemukan solusi berupa alternatif strategis prioritas. Data diperoleh melalui wawancara mendalam dan diskusi terfokus (FGD) dengan sejumlah ahli terdiri dari regulator, ulama, akademisi, dan pelaku bisnis syariah berdasarkan kriteria utama yaitu: regulasi, sumber daya manusia, institutional building, layanan dan teknologi informasi (IT), isu syariah dan public awareness. Dengan menggunakan pendekatan analytical network prosess (ANP), ditemukan aspek kriteria di atas, hasil rater agreement menunjukkan nilai W=0.5514, yang berarti 55.14% responden sepakat berdasarkan urutan prioritasnya adalah regulasi (17.4%), layanan dan IT (17.0%), institutional building (16.6%), sumber daya manusia (16.4%) dan Isu syariah (16.4%) serta Public awareness (16.3%). Dari setiap kriteria tersebut selanjutnya dapat diidentifikasi urutan sub kriteria masing-masing. Adapun untuk alternatif strategi prioritas, hasil rater agreement menunjukkan nilai W=0.5754, yang berarti 57.54% responden sepakat berdasarkan urutan prioritasnya, tiga alternatif strategi utama untuk membangun industri halal di Indonesia adalah penguatan regulasi dan kebijakan (13.8%), buiding halal lifestyle (13.3%) dan penguatan kapasitas sumber daya manusia (12.7%). Kesimpulan akhir penelitian menunjukkan bahwa aspek regulasi dan kebijakan menduduki urutan prioritas pertama dan terpenting untuk pembanguan sistem ekonomi syarah yang terintegrasi. Implikasi penelitian ini adalah perlunya adanya perhatian yang serius dari para stakeholder untuk penguatan aspek regulasi dan kebijakan agar responsif terhadap kebutuhan pengembangan industri halal di Inonesia agar mampu bersaing di tingkat nasional maupun global.

Dari Jabariyah, ke Qadariyah, hingga Islam Progresif: Respons Muslim atas Wabah Corona di Indonesia Nur Hidayah
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 7, No 2 (2020)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v7i6.15365

Abstract:WHO, The United Nation Health Agency, has declared COVID-19 as a global pandemic. The Indonesian government has issued some measures and policies to deal with this outbreak. Various elements of civil society have also been moving to deal with this pandemic. As the largest Muslim country, a question arises as to what extent Islam plays a role in tackling this corona outbreak. By analyzing the various responses of the Muslim community, based on primary and secondary data, this paper argues that Indonesian Muslims are polarized in responding to the COVID-19 pandemic. The spectrum extends from the 'fear zone' which considers this outbreak as having prevented them from worshiping God, to the 'learning zone', which is the majority, by accepting this outbreak as a disaster and attributing its cause to human actions damaging nature, to the 'growth zone' which takes active role in dealing with the outbreak. This diversity is influenced by the different theological believes spanning from the Jabbariyah to Qadariyah to Progressive Islam. The influence of Jabbariyah's theology leads to the attitudes of fatalism, while the influence of the Qadariyah theology leads to the attitude of accepting the plague as a disaster and attributing this pandemic to human’s excessive exploitation of nature. The influence of progressive Islamic theology leads to the flexibility of Islamic interpretations rooted in the concept of Maqasid Sharia to prioritize harm prevention over seeking benefits and Islamic teaching of amar ma'ruf nahyi munkar as a religion playing active role in social transformation.Keywords: Indonesia, Islam, Muslims, Pandemic, COVID-19, Jabbariyah, Qadariyah, Progressive Islam. Abstrak:WHO, lembaga kesehatan PBB, telah menetapkan COVID-19 sebagai pandemi global. Pemerintah Indonesia mengambil serangkaian kebijakan untuk menanggulangi wabah ini. Berbagai elemen masyarakat sipil bergerak untuk membantu menanggulangi pandemi ini. Sebagai negara Muslim terbesar, timbul pertanyaan sejauh mana Islam memainkan peran dalam penanggulangan wabah corona ini. Dengan menganalisa berbagai respon komunitas Muslim terhadap wabah ini berdasarkan data primer dan sekunder, paper ini berargumen bahwa Muslim Indonesia terpolarisasi dalam merespon pandemi COVID-19 ini. Spektrum response ini terbentang dari ‘fear zone’ yang menganggap wabah ini telah menghalangi mereka dari beribadah kepada Allah, kepada ‘learning zone’ yang merupakan mayoritas dengan menerima wabah ini sebagai musibah dan teguran atas perbuatan manusia merusak alam, hingga ‘growth zone’ yang mengambil peran aktif untuk menangani wabah. Keragaman ini dilatari oleh perbedaan pengaruh teologis yang dianutnya dari spektrum Jabbariyah ke Qadariyah hingga Islam Progresif. Pengaruh teologi Jabbariyah membawa kepada sikap fatalisme, sedangkan pengaruh teologi Qadariyah membawa kepada sikap menerima wabah sebagai musibah dan mengatributkan pandemi kepada kesalahan manusia mengelola alam. Pengaruh teologi Islam progresif membawa pada kelenturan penafsiran Islam yang berakar pada konsep Maqasid Syariah untuk mendahulukan pencegahan madharat ketimbang pencarian maslahat dan ajaran amar ma’ruf nahyi munkar Islam sebagai agama yang aktif melakukan transformasi sosial.Kata Kunci: Indonesia, Islam, Muslim, Pandemi, COVID-19, Jabbariyah, Qadariyah, Islam Progresif

Islam, Gender, dan Kewirausahaan dalam Pespektif Budaya Muslim Indonesia: Kendala dan Strategi Peningkatan Partisipasi Perempuan Nur Hidayah
Jurnal Harkat : Media Komunikasi Gender Jurnal Harkat : Media Komunikasi Gender, 12(1), 2016
Publisher : Pusat Studi Gender dan Anak (PSGA), Universitas Islam Negeri Syarif Hidayatullah

Paper ini berupaya menganalisa rendahnya tingkat partisipasi perempuan di sektor wirausaha di Indonesia dari perspektif budaya Muslim Indonesia. Penulis berargumen bahwa diperlukan transformasi budaya Muslim di Indonesia ke arah yang lebih progresif untuk menumbuh-kembangkan budaya wirausaha di kalangan Muslim Indonesia dan meningkatkan partisipasi perempuan dalam berwirausaha. Berbagai kendala yang diidentifikasi diupayakan dicarikan solusi dan strategi untuk mengeliminir kesenjangan gender di bidang ini. Paper ini berupaya melakukan kritik terhadap wacana keagamaan dan budaya Muslim di Indonesia yang mengindikasikan masih rendahnya budaya kewirausahaan di kalangan umat Islam. Selanjutnya paper ini berupaya menggali khazanah nilai-nilai Islam dan budaya Muslim di Indonesia beserta preseden historisnya untuk direvitalisasi dan dijadikan landasan bagi transformasi nilai-nilai dan lembaga-lembaga keagamaan Islam sehingga dapat lebih mendorong kewirausahaan di kalangan umat Islam, termasuk perempuan, dalam rangka mewujudkan tatanan masyarakat yang lebih berkeadilan dan berkesetaraan

THE ROLE OF COORPORATE SOSIAL RESPONSIBILITY DISCLOSURE ON FINANCIAL PERFORMANCE OF INDONESIAN ISLAMIC BANKING Mutmainah Juniawati; Nur Hidayah
istinbath Vol 19 No 1 (2020): Juni
Publisher : Universitas Islam Negeri Mataram

Islamic banking is committed to using Islamic ethical values. This certainly raises the question, whether Islamic banking that is committed to Islamic ethical values also has a high commitment to social and environmental responsibility called Corporate Social Responsibility (CSR, called social responsibility). The purpose of this study was to determine the effect of partial and simultaneous CSR disclosure on CAR, ROA, ROE, and BOPO. Based on the purposive sampling method, the sample in this study was 4 BUS and 7 UUS which published sustainability reports using GRI guidelines 4 and annual reports in 2014-2017. The analytical method used in this study is multiple linear regression. The results of this study indicate that this study shows a positive effect on CAR, because the disclosure of high CSR will increase investor loyalty and trust to invest. CSR social indicators are not needed on CAR, because it takes a long time to see their effects. All CSR indicators also do not approve of ROA and ROE. The companyâ€™s ROA and ROE are issued at the end of the year, while CSR is issued at the beginning of the following year at the AGM. CSR economic indicators show a negative effect on BOPO, because they will save resources so they will reduce their operational costs, social indicators have a positive effect on BOPO because the higher the social activities will increase the operational costs incurred

Akad Wakalah Menjadi Penyebab Pembiayaan Murabahah Bergeser Dari Transaksi Jual Beli Menjadi Transaksi Jasa Abdul Azis; Mochamad Bukhori Muslim; Nur Hidayah
Kordinat: Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Vol 19, No 2 (2020): Jurnal Komunikasi Antar Perguruan Tinggi Agama Islam
Publisher : Kopertais Wilayah I DKI Jakarta dan Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/kordinat.v19i2.18898

This paper examines the wakalah contract as the cause of the shift of murabaha financing from buying and selling transactions to service transactions. Analysis of wakalah legal norms with normative philosophical approaches, normative juridical and empirical juridical. The wakalah contract given by Islamic banks absolutely to customers to make purchases has caused murabaha financing to shift from buying and selling transactions to service transactions, because the customer has acted for and on behalf of himself in purchasing goods from suppliers, while the money transferred by the bank sharia to customers is considered as borrowed money. A wakalah contract that does not have any effect on transactions on customers in purchasing goods from suppliers, cannot be called wakalah but has the effect of transferring money from Islamic banks to customers as service transactions

Akad Wakalah Menjadi Penyebab Pembiayaan Murabahah Bergeser Dari Transaksi Jual Beli Menjadi Transaksi Jasa Abdul Azis; Mochamad Bukhori Muslim; Nur Hidayah
Kordinat: Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Vol 19, No 2 (2020): Jurnal Komunikasi Antar Perguruan Tinggi Agama Islam
Publisher : Kopertais Wilayah I DKI Jakarta dan Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/kordinat.v19i2.18898

This paper examines the wakalah contract as the cause of the shift of murabaha financing from buying and selling transactions to service transactions. Analysis of wakalah legal norms with normative philosophical approaches, normative juridical and empirical juridical. The wakalah contract given by Islamic banks absolutely to customers to make purchases has caused murabaha financing to shift from buying and selling transactions to service transactions, because the customer has acted for and on behalf of himself in purchasing goods from suppliers, while the money transferred by the bank sharia to customers is considered as borrowed money. A wakalah contract that does not have any effect on transactions on customers in purchasing goods from suppliers, cannot be called wakalah but has the effect of transferring money from Islamic banks to customers as service transactions

Complying with Sharia While Exempting from Value-Added Tax: Murābaḥah in Indonesian Islamic Banks Nur Hidayah; Moch. Bukhori Muslim; Abdul Azis
AHKAM : Jurnal Ilmu Syariah Vol 22, No 1 (2022)
Publisher : Universitas Islam Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ajis.v22i1.22833

Law number 42/2009 on Value Added Tax and some subsequent amendments have exempted Islamic banks from the value-added tax on their murābaḥah transactions. This provision raises the sharia issue because the goods are delivered directly from the supplier to the customer. At the same time, the DSN-MUI Fatwa regarding the murābaḥah contract sets that banks must first buy and own the goods from the suppliers before selling them back to the customers. With this tax provision, murābaḥah transactions have shifted from trade systems to service ones because banks directly transfer funds to customers to purchase goods. Such tax policy has dealt with the so-called double taxation issue of Islamic banks but sacrificed the compliance of sharia principles. This paper seeks to solve this dilemma by proposing a revision of tax regulations for murābaḥah transactions using philosophical, juridical, and sociological legal approaches. The delivery of goods from suppliers to banks and from banks to customers is included in non-taxable goods transactions for Islamic banks. With this proposal, Islamic banks are expected to be exempted from value-added tax while complying with sharia principles and competing with conventional banks. AbstrakUU No. 42/2009 tentang Pajak Pertambahan Nilai dan beberapa amandemen berikutnya telah membebaskan bank syariah dari pajak pertambahan nilai (PPN) pada transaksi murabahah. Namun ketentuan ini dianggap menimbulkan isu syariah karena barang diserahkan langsung dari pemasok ke nasabah, sedangkan Fatwa DSN-MUI tentang akad murabahah mengatur bahwa bank harus membeli dan memiliki barang terlebih dahulu dari pemasok sebelum menjualnya kembali kepada nasabah. Dengan ketentuan pajak ini, transaksi murabahah telah bergeser dari sistem jual beli menjadi sistem jasa karena bank dianggap tidak melakukan pembelian barang melainkan mentransfer dana pembelian barang kepada nasabah. Ketentuan pajak ini telah meringankan beban pajak pertambahan nilai bank syariah namun mengorbankan pemenuhan prinsip syariah. Kajian ini berupaya mencari solusi dilema ini dengan usulan revisi regulasi perpajakan untuk transaksi murabahah dengan pendekatan analisa legal filosofis, normatif, dan sosiologis. Penyerahan barang dari pemasok kepada bank dan dari bank kepada nasabah dimasukkan dalam transaksi barang tidak kena pajak. Dengan usulan ini diharapkan bank syariah tetap terhindar dari pajak ganda, namun tetap memenuhi prinsip syariah serta berdaya saing dengan bank konvensional.

Jaminan Fidusia dalam Pembiayaan Murabahah: antara Jual Beli dan Hutang Piutang Nur Hidayah; Moch. Bukhori Muslim; Abdul AA Azis
Al-Manahij: Jurnal Kajian Hukum Islam Vol 15 No 2 (2021)
Publisher : Sharia Faculty of State Islamic University of Prof. K.H. Saifuddin Zuhri, Purwokerto

The issue of shifting from sale and purchase transactions to service transactions due to the binding of collateral with a mortgage or fiduciary rights can become a transaction that is null and void. Solving legal issues related to how the concept of binding collateral needs to be seen in an ontological and philosophical scope. The binding of collateral on murabahah financing should be based on the existence of customer obligations for purchases that have not been paid off based on the Sharia Banking Law. The binding of collateral on murabahah transactions can also be carried out with mortgage rights or fiduciary guarantees based on the existence of customer obligations for purchases that have not been paid off as guided by the Mortgage Law and the Fiduciary Guarantee Law which has accommodated the binding of collateral by basing other main agreements other than the main agreement due to accounts payable.

Muslim Youth Under Sharia Regime in Aceh: From Accommodation to Resistance Khamami Zada; Windy Triana; Nur Hidayah; Ummi Kultsum; Fathudin
Al-Ihkam, Jurnal Hukum dan Pranata Sosial Vol 17 No 2 (2022)
Publisher : Faculty of Sharia IAIN Madura collaboration with The Islamic Law Researcher Association (APHI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/al-lhkam.v17i2.7262

In the context of shari’a implementation in Aceh, there has been resistance among young people wanting freedom and openness in public space with its modernity values. This study aims at investigating the responses of Aceh’s young people to the implementation of Sharia in Aceh and how it implies for the Sharia law enforcement in the region. This is a socio-legal research relying on interviews and focused-group discussions as data collection methods. Respondents consist of young people aged 20-25. This research finds out that there has been a normalization of sharia in the Acehnese society with young people tending to accept sharia in Islamic tenets, propagation, attires, economic system, and penal system. Those who were born after or a while before sharia was implemented for the first time tend to get used to the sharia and consider it a part of their normal life. Their responses vary, from accommodation, adaptation, compromise to resistance. The resistance leads to the agency and creating a counterspace as their comfort zone to express creativity. In turn, this religiosity model contributes to sharia's moderatization in Aceh. Therefore, there is a need for the Aceh local government to maintain and develop spaces for young people to express creativity while maintaining sharia as a part of their lives.

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