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All Journal At-Tawazun, Jurnal Ekonomi Syariah
Achmad Fahruddin
STAI Sangatta
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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KONSEP PENCATATAN HUTANG PIUTANG DALAM AL-QUR’AN (Tinjauan Tafsir Kabir Mafatikhul Ghaib Karya Imam Fahrurrazi) Achmad Fahruddin
At-Tawazun, Jurnal Ekonomi Syariah Vol. 8 No. 02 (2020): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v8i02.36

Abstract

Guidance from God to humans in living life in order to be safe in this world and the hereafter is implemented in the form of sharia. The purpose of the implementation of the Shari'a is for the benefit of humans in order to provide benefits and also so that humans avoid damage (mafsadah) in the world and the hereafter. The shari'a that Allah has given to humans is in the form of sharia in worship and also muamalah. Sharia in muamalah, among others, is in the form of sharia in buying and selling, leasing, accounts payable and others. In the debt law, which in Arabic is called dain, it is contained in Q.S. Al-Baqarah (2) verses 280, 282 and 283. Verses 282-283, which is the longest verse in the Al-Qur'an, contain the concept or procedure for recording accounts payable. In this paragraph there is a sentence amr or an order to record accounts payable in any non-cash transaction, whether it is a non-existent transaction or a transaction of large value. The sentence amr in this verse is interpreted differently by the commentators. There are commentators who state that the sentence amr in the verse indicates an obligatory commandment. However, according to the mufufasir, it states that the amr in the verse shows a mandatory meaning, but only shows the meaning of circumcision or recommendation, which is written in the book by Imam Fahrurrazi, namely Tafsir Kabir Mafatikhul Ghaib.
HUKUM PENCATATAN HUTANG PIUTANG DALAM PERSPEKTIF FIQH MUAMALAH (Studi Pandangan Imam Fakhrurrazi) Achmad Fahruddin
At-Tawazun, Jurnal Ekonomi Syariah Vol. 9 No. 01 (2021): May
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v9i01.91

Abstract

Perbedaan pendapat ulama tentang pencatatan hutang terdapat pada kalimat perintah “Faktubuuhu” dalam Q.S. Al-Baqarah ayat 282. Imam Fakhrurrazi berpendapat sebagian besar umat Islam di seluruh negara Islam ketika melakukan transaksi jual beli tanpa uang tunai tidak mencatatnya dan juga tidak menggunakan saksi. Menurut Imam Fahrurrazi, ini merupakan ijma' sukuti (perjanjian) dari tidak mewajibkan pencatatan piutang. Argumen kedua adalah bahwa meskipun teks dhohir ayat tersebut menyatakan perintah untuk mencatat orang yang melakukan transaksi utang dan kredit, masalahnya tidak semua orang memiliki keterampilan menulis. Dalil ketiga, jika pencatatan utang piutang dan saksi-saksi diperlukan dalam setiap transaksi utang, maka hal ini akan memberatkan umat Islam. Imam Fahrurrozi juga memperkuat pendapatnya dengan mengutip pendapat ulama lain seperti Imam Hasan Basyri, Imam Sya'bi, Imam Hikam, dan Ibnu Uyainah yang berpendapat bahwa lafadz "Factubuuhu" dalam ayat tersebut adalah wajib tetapi kemudian diriwayatkan oleh ayat berikutnya 283.
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