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Akad Mukhabarah pada Pengelolaan Gadai Tanah di Desa Kapedi Kecamatan Bluto Kabupaten Sumenep Perspektif ‘Urf Zulaekah; Harisah; Fathorrozi
Al-Huquq: Journal of Indonesian Islamic Economic Law Vol. 4 No. 2 (2022)
Publisher : Fakultas Syariah IAIN madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/alhuquq.v4i2.6826

Abstract

Pelaksanaan akad mukhabarah yang dilakukan oleh masyarakat di Desa Kapedi cukup berbeda, dimana tanah yang dikelola oleh petani penggarap merupakan tanah gadai. Pelaksanaan tersebut sudah menjadi sebuah kebiasaan pada masyarakat di Desa Kapedi. Sehingga peneliti tertarik untuk mengkaji pelaksanaan akad mukhabarah pada pengelolaan gadai tanah dengan perspektif ‘urf, dengan menggunakan metode kualitatif dengan pendekatan hukum empiris. Hasil penelitian dari pelaksanaan akad mukhabarah ditinjau dari perspektif ‘urf yaitu pelaksanaan penggarapan lahan tersebut sudah sesuai dengan rukun dan syarat dari akad mukhabarah. Sedangkan dilihat dari segi pemanfaatan tanah gadai yaitu hukumnya boleh, karena pihak penerima gadai sudah memperoleh izin dari pihak penggadai. Berdasarkan hasil penelitian tersebut apabila dianalisis dengan perspektif‘urf maka hasil dari analisis yaitu pertama, ditinjau dari segi keabsahannya termasuk kepada ‘urf shahih atau kebiasaan yang tidak bertentangan dengan nash (ayat atau hadits). Kedua, dari segi cakupannya termasuk kepada ‘urf khas. Ketiga, dari segi objeknya termasuk kepada ‘urf amali. (The implementation of the mukhabarah agreement carried out by the community in Kapedi Village is quite different, where the land managed by cultivator farmers is pawn land. This implementation has become a habit in the community in Kapedi Village. So that researchers are interested in studying the implementation of mukhabarah agreements on land pawn management with a 'urf perspective, using qualitative methods with an empirical legal approach. The results of the research from the implementation of the mukhabarah contract are viewed from the perspective of 'urf, namely the implementation of the cultivation of the land is in accordance with the pillars and conditions of the mukhabarah contract. Meanwhile, in terms of the use of pawn land, it is legally permissible, because the pawn recipient has obtained permission from the mortgagee. Based on the results of the study, if analyzed with a 'urf perspective, the results of the analysis are first, in terms of validity including 'urf shahih or habits that do not conflict with nash (Al-Qur’an or Hadith). Secondly, in terms of scope, it belongs to the urf khas. Third, in terms of its object including to 'urf amali.
Peran Akuntansi dalam Etika Bisnis Islam Harisah; Ahmad Sahi
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 2 (2021)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v1i2.74

Abstract

Every sharia business activity requires accurate recording to provide confidence for everyone who has an interest, the accurate recording will be read with the role of good sharia accounting so that every activity will be easy to read. Thus, this study was reviewed using a theoretical qualitative method by describing some of the results of previous studies and adequate theories. This study found that accounting is one of the activities that must be carried out by business people to reflect every transaction made that will have a positive impact on business people and all parties who need accurate data related to the business, and this accounting is also a form of ethics for business actors. a business that is by the sharia concept