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Contact Name
Devid Frastiawan Amir Sup
Contact Email
aliktisab@unida.gontor.ac.id
Phone
+6285234190637
Journal Mail Official
aliktisab@unida.gontor.ac.id
Editorial Address
Jl. Raya Siman Ponorogo, Telp. (0352) 483762, Fax. (0352) 488182, Ponorogo, Jawa Timur, Indonesia
Location
Kab. ponorogo,
Jawa timur
INDONESIA
Al-Iktisab: Journal of Islamic Economic Law
ISSN : 25804251     EISSN : 2615661X     DOI : -
Core Subject : Economy, Social,
Al-Iktisab: Journal of Islamic Economic law is a peer reviewed journal published by University of Darussalam (UNIDA) Gontor. The journal is semi-annual journal issued on May and November. The aims of the journal is to explore and develop economics related to Islamic laws that cover issues both from Indonesia and overseas. Moreover, the editor accepts final manuscripts that have not been sent to other journal for publication. Those interested in subscribing to the Journal, advertising in the Journal, submitting manuscripts to the Journal, or otherwise communicating with the Journal, should contact at aliktisab@unida.gontor.ac.id.
Articles 6 Documents
Search results for , issue "Vol 7 No 1 (2023): Al-Iktisab: Journal of Islamic Economic Law" : 6 Documents clear
The Strategic Role of DSN-MUI in Developing Islamic Economic Law Nur Sillaturohmah Handayani; Muhamad Subhi Apriantoro; Malikah Al-Husnayaini
AL- IKTISAB Journal of Islamic Economic Law Vol 7 No 1 (2023): Al-Iktisab: Journal of Islamic Economic Law
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/aliktisab.v7i1.9297

Abstract

••• English ••• This research aims to demonstrate the various strategic roles that can be implemented by DSN-MUI in developing Islamic economic law. The research method used is a descriptive qualitative analysis of written references, such as jurisprudence books, journals, and documents (also known as literature studies or literature research). The results showed that DSN-MUI has a strategic role as a supervisor, advisor, catalyst, supporter, marketer, and player in developing Islamic economic law in Indonesia theoretically-normatively and practically-applicatively. The role of DSN-MUI is very strategic to support and develop Islamic economic law in Indonesia to fulfill the public's need for legal fatwa’s for economic activities in product innovation that continues to develop in global competition. DSN-MUI fatwa’s are a reference and guideline for Islamic financial institutions, Islamic tourism, Islamic hospitals, and other Islamic industries to carry out economic activities with appropriate Islamic principles and Islamic law regulations. BI, as a national institution with authority in the banking sector, has given legitimacy to the DSN-MUI and its legal products. The committee oversees Islamic banks, LKS, insurance, venture capital, mutual funds, and others. In Indonesia, DSN-MUI catalyzes economic development and the Islamic financial industry, returning society to its original, especially in trade, investment, agriculture, and other economic activities following Islamic law regulations. ••• Indonesian ••• Penelitian ini bertujuan untuk menunjukkan berbagai peran strategis yang dapat dilakukan oleh DSN-MUI dalam mengembangkan hukum ekonomi syariah. Metode penelitian yang digunakan adalah analisis kualitatif deskriptif terhadap referensi tertulis, seperti buku-buku fiqh, jurnal, dan dokumen (disebut juga studi literatur atau penelitian kepustakaan). Hasil penelitian menunjukkan bahwa DSN-MUI memiliki peran strategis sebagai pengawas, penasihat, katalisator, pendukung, pemasar, dan pemain dalam mengembangkan hukum ekonomi syariah di Indonesia secara teoritis-normatif dan praktis-aplikatif. Peran DSN-MUI sangat strategis untuk mendukung dan mengembangkan hukum ekonomi syariah di Indonesia untuk memenuhi kebutuhan masyarakat akan fatwa hukum kegiatan ekonomi dalam inovasi produk yang terus berkembang dalam persaingan global. Fatwa DSN-MUI menjadi acuan dan pedoman bagi lembaga keuangan syariah, pariwisata syariah, rumah sakit syariah, dan industri syariah lainnya untuk menjalankan kegiatan ekonomi dengan prinsip syariah yang sesuai dan aturan hukum Islam. BI, sebuah lembaga nasional yang memiliki otoritas di bidang perbankan, telah memberikan legitimasi terhadap DSN-MUI dan produk hukumnya. Komite tersebut membawahi bank syariah, LKS, asuransi, modal ventura, reksadana, dan lain-lain. Di Indonesia, DSN-MUI mengkatalisasi perkembangan ekonomi dan industri keuangan syariah, mengembalikan masyarakat ke kondisi semula, terutama dalam perdagangan, investasi, pertanian, dan kegiatan ekonomi lainnya sesuai dengan aturan hukum Islam.
Juridical Fundamentals for the Establishment of Islamic Banking Law in Indonesia Fitria Dewi Navisa
AL- IKTISAB Journal of Islamic Economic Law Vol 7 No 1 (2023): Al-Iktisab: Journal of Islamic Economic Law
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/aliktisab.v7i1.9431

Abstract

••• English ••• The existence of Islamic banks is a sign of the revival of the Islamic economy in Indonesia, especially since Indonesia is a country where the majority of its people are Muslims. So, the existence of Islamic banking in Indonesia should become an important matter because it is related to the establishment of the people's economy, moreover, Indonesia is a legal state that binds all activities and rules in legal writings that are ratified and agreed upon. This research was conducted to answer about the importance of the legal foundations of the establishment of Islamic banking law in Indonesia. This research method use a normative juridical approach. Legal research with this approach is oriented toward the norms contained in the legislation. The results is, the formal position of Islamic banking law in Indonesia is said to be strong from a juridical point of view, even in line with the position of other conventional banking. On this basis, the existence of laws and regulations related to Islamic banking in Indonesia is something that needs to exist. Because Islamic banking is the foundation of the economic milestone for the Muslim community. The existence of these laws and regulations will further strengthen the existence of Islamic banks in Indonesia, to provide services to all people with a sharia system and pattern, which is based on the Al-Qur'an and also the Hadith of the Prophet Muhammad Saw. ••• Indonesian ••• Keberadaan bank syariah merupakan tanda bagi kebangkitan ekonomi syariah di Indonesia, apalagi Indonesia merupakan negara yang mayoritas penduduknya beragama Islam. Maka keberadaan perbankan syariah di Indonesia seharusnya menjadi suatu hal yang penting karena berkaitan dengan terwujudnya ekonomi kerakyatan, apalagi Indonesia adalah negara hukum yang mengikat segala kegiatan dan aturan dalam suatu tulisan hukum yang disahkan dan disepakati. Penelitian ini dilakukan untuk menjawab tentang pentingnya landasan hukum berdirinya hukum perbankan syariah di Indonesia. Metode penelitian ini menggunakan pendekatan yuridis normatif. Penelitian hukum dengan pendekatan ini berorientasi pada norma-norma yang terkandung dalam peraturan perundang-undangan. Hasilnya, posisi formal hukum perbankan syariah di Indonesia dikatakan kuat secara yuridis, bahkan sejalan dengan posisi perbankan konvensional lainnya. Atas dasar tersebut, keberadaan peraturan perundang-undangan terkait perbankan syariah di Indonesia merupakan sesuatu yang perlu ada. Karena perbankan syariah merupakan tumpuan tonggak ekonomi bagi masyarakat muslim. Adanya peraturan perundang-undangan tersebut akan semakin memperkokoh eksistensi bank syariah di Indonesia, untuk memberikan pelayanan kepada seluruh masyarakat dengan sistem dan pola syariah, yang berlandaskan pada Al-Qur'an dan juga Hadith Nabi Muhammad Saw.
The Sources of Islamic Law on the Muamalah Concept About Contract Viewed on Philosophical Studies May Shinta Retnowati; Musta’an Al Faruqi; Syahrul Ihsan
AL- IKTISAB Journal of Islamic Economic Law Vol 7 No 1 (2023): Al-Iktisab: Journal of Islamic Economic Law
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/aliktisab.v7i1.9961

Abstract

••• English ••• Islamic law of the contract is used as the basis for muamalah transaction, which is oriented towards developing a general theory of Islamic law. This research is significant because of the birth  of sharia institutions based on the provisions of Islamic contract and muamalah, as well as the growing business of Muslims accompanied by the emergence of a desire to harmonize business as a modern phenomenon, with the sharia principle. The methodology of this reseacrh, including normative Islamic law research, is to obtain concrete legal regulations which are the development of norms between Islamic legal doctrines, which are also derived from basic values in Al-Qur'an and Sunnah. The result is, based on the Islamic contract in Indonesia, several are used as basis  in carrying out and forming the Islamic contract law. The purpose of implementing muamalah in philosophy is a contract that upholds socio-economic justice and income/welfare justice which are considered important components of Islamic moral philosophy. Islamic economic philosophy in this regard can be summarized in three aspects namely at-tauhid, al-’adalah, and maslahah, where the source of law is Al-Qur'an and Sunnah. ••• Indonesian ••• Hukum Islam dalam akad digunakan sebagai dasar transaksi muamalah, yang berorientasi pada pengembangan teori umum hukum Islam. Penelitian ini penting karena lahirnya lembaga syariah berdasarkan ketentuan kontrak Islam dan muamalah, serta berkembangnya bisnis umat Islam disertai dengan munculnya keinginan untuk menyelaraskan bisnis sebagai fenomena modern, dengan prinsip syariah. Metodologi dalam penelitian ini termasuk pada penelitian hukum Islam normatif, yakni untuk mendapatkan peraturan hukum yang konkret yang merupakan pengembangan norma-norma antara doktrin hukum Islam, yang juga diturunkan dari nilai-nilai dasar dalam Al-Qur'an dan Sunnah. Hasil yang didapat, berdasarkan akad Islam di Indonesia, beberapa digunakan sebagai dasar dalam menjalankan dan membentuk hukum kontrak Islam. Tujuan pelaksanaan muamalah pada filsafat adalah kontrak yang menjunjung tinggi keadilan sosial ekonomi dan keadilan pendapatan/kesejahteraan yang dianggap sebagai komponen penting dari filsafat moral Islam. Filsafat ekonomi Islam dalam hal ini dapat diringkas dalam tiga aspek yaitu at-tauhid, al-‘adalah, dan maslahah di mana sumber hukumnya adalah Al-Qur'an dan Sunnah.
The Concept of Sharia Compliance on Islamic Bank Murabaha Financing in the Maqashid Sharia Approach: A Theoretical Study Nurul Faizin; Royyan Ramdhani Djayusman
AL- IKTISAB Journal of Islamic Economic Law Vol 7 No 1 (2023): Al-Iktisab: Journal of Islamic Economic Law
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/aliktisab.v7i1.9980

Abstract

••• English ••• Murabaha financing is the financing with the highest value in Indonesia which can be seen from the Islamic Banking Snapshot issued by OJK, which shows that the murabaha financing using covers 46,22% of all distributed financing until September 2021. This research aims to give the theoretical background for sharia compliance murabaha bank financing, which gives an understanding of how Islamic banks can be sharia compliance in financing using the murabaha contract. This research is descriptive qualitative research in the form of literature research using theoretical or conceptual study methodology. The result shows the sharia compliance of murabaha financing is based on four approaches, namely the ‘aqd approach, maqashid sharia approach, the documentation approach, and the accounting and financial reporting approach. The ‘aqd approach states that the murabaha transaction should be bonafide among independent parties (supplier, buyer, and financier) and not involve a guaranteed profit. As for the maqasid sharia approach, besides ensuring maqasid sharia in wealth (its circulation, its clarity, its preservation, its stability, and justice in it), the murabaha should ensure public interest as well as to contribute to the removal of hardship. In the documentation approach, the form and the materials of the contract documented for murabaha should comply with the principle and requirements of the contract according to Islamic law and has to be overseen by the Sharia Supervisory Board in drafting. And for the accounting and financial reporting approach, the information disclosure should contain the value of assets when executing the murabaha, clarifications that murabaha receivables are measured on the cost, the profits of murabaha were completed when contracting, the deferred profit is not deducted from the murabaha receivable, there is no clear treatment for early repayment if it occurs, and there is no clear handling of cases of customer insolvency or delay in payment if any. ••• Indonesian ••• Pembiayaan murabahah merupakan pembiayaan dengan nilai tertinggi di Indonesia yang dapat dilihat dari Snapshot Perbankan Syariah yang diterbitkan oleh OJK, yang menunjukkan bahwa pembiayaan murabahah mencakup 46,22% dari seluruh pembiayaan yang didistribusikan hingga September 2021. Penelitian ini bertujuan untuk memberikan landasan teoritis kepatuhan kepada syariah untuk pembiayaan murabahah di perbankan syariah, yang memberikan pemahaman tentang bagaimana bank syariah dapat mematuhi syariah dalam menyalurkan pembiayaan menggunakan akad murabahah. Penelitian ini merupakan penelitian kualitatif deskriptif dalam bentuk penelitian kepustakaan menggunakan metodologi kajian teoritis atau konseptual. Hasil penelitian menunjukkan kepatuhan syariah pembiayaan murabahah didasarkan pada empat pendekatan, yaitu pendekatan akad, pendekatan maqashid syariah, pendekatan dokumentasi, dan pendekatan akuntansi dan laporan keuangan. Pendekatan akad menyatakan bahwa transaksi murabahah harus bonafide di antara pihak independen (pemasok, pembeli, dan pemberi pembiayaan) dan tidak melibatkan keuntungan terjamin. Adapun pendekatan maqashid syariah, selain memastikan maqashid syariah dalam harta (peredarannya, kejelasannya, pelestariannya, stabilitasnya, dan keadilan di dalamnya), murabahah harus memastikan kepentingan umum serta berkontribusi pada penghapusan kesulitan. Dalam pendekatan dokumentasi, bentuk dan isi kontrak yang didokumentasikan untuk murabahah harus sesuai dengan prinsip dan persyaratan kontrak menurut hukum Islam dan harus diawasi oleh Dewan Pengawas Syariah dalam penyusunannya. Dan untuk pendekatan akuntansi dan pelaporan keuangan, keterbukaan informasi harus berisi nilai aset saat melaksanakan murabahah, klarifikasi bahwa piutang murabahah diukur menurut biaya, keuntungan murabahah ditetapkan saat kontrak, laba tangguhan tidak dikurangkan dari piutang murabahah, tidak ada perlakuan yang jelas untuk pelunasan awal jika terjadi, dan tidak ada penanganan yang jelas atas kasus kepailitan pelanggan atau keterlambatan pembayaran jika ada.
The Analysis of the Development of Islamic Economic System in Europe with the Increasing Capacity of Muslims as a Minority Mohammad Ghozali; Mualimin Mochammad Sahid; Muchamad Zainur Rohman
AL- IKTISAB Journal of Islamic Economic Law Vol 7 No 1 (2023): Al-Iktisab: Journal of Islamic Economic Law
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/aliktisab.v7i1.10001

Abstract

••• English ••• Islam entered Europe for the first time in 711 M, brought by Tariq bin Ziyad via Spain. In Europe Muslims are still classified as a minority because the largest religion in Europe is Christianity. Able to overcome various existing economic problems, especially the problem of the economic crisis, Islamic economics is present as an alternative to a capitalist economy and socialism. Islam comes with comprehensive and universal teachings. This research aims to discuss in depth the development of the Islamic economic system in Europe, using historical approaches and documentary methods in data collection techniques, namely by analyzing articles that have relevance to the topic being discussed. The conclusion of this research is that in the European continent itself, the development of an economy based on sharia, one of which is a factor in the increasing Muslim population in Europe. The growth and development of the Islamic economy in Europe can also be seen by the birth of Islamic banking, namely 22 banks that have been operating and 6 of them are certified full sharia. Sukuk are also getting more interest and ordering from the public, implants in Europe are listed on the Luxembourg Stock Exchange. The development of Islamic insurance is also relatively fast because it has received a good response from the community. Other progress can be seen from the many scientific studies that discuss the Islamic economic system in several universities, such as at Harvard University. ••• Indonesian ••• Islam masuk ke Eropa pertama kali pada tahun 711 M, dibawa oleh Tariq bin Ziyad melalui Spanyol. Di Eropa umat Islam masih tergolong minoritas karena agama terbesar di Eropa adalah Kristen. Mampu mengatasi berbagai permasalahan ekonomi yang ada, terutama masalah krisis ekonomi, ekonomi Islam hadir sebagai alternatif dari ekonomi kapitalis dan sosialisme. Islam hadir dengan ajaran yang komprehensif dan universal. Penelitian ini bertujuan untuk membahas secara mendalam perkembangan sistem ekonomi Islam di Eropa, dengan menggunakan pendekatan sejarah dan metode dokumenter dalam teknik pengumpulan data, yaitu dengan menganalisis artikel yang memiliki relevansi dengan topik yang sedang dibahas. Kesimpulan dari penelitian ini adalah di benua Eropa sendiri, perkembangan ekonomi yang berbasis syariah salah satunya menjadi faktor meningkatnya populasi Muslim di Eropa. Pertumbuhan dan perkembangan ekonomi Islam di Eropa juga dapat dilihat dengan lahirnya perbankan syariah, yaitu 22 bank yang telah beroperasi dan 6 diantaranya bersertifikat full syariah. Sukuk juga semakin diminati dan diminati masyarakat, implan di Eropa tercatat di Luxembourg Stock Exchange. Berkembangnya asuransi syariah juga tergolong cepat karena telah mendapat respon yang baik dari masyarakat. Kemajuan lain terlihat dari banyaknya kajian ilmiah yang membahas sistem ekonomi Islam di beberapa universitas, seperti di Universitas Harvard.
Discussion on Cash Waqf: Perpetuity, Legal Aspect, and Scheme of Investment Between Madzahib and Islamic Scholars Ahmad Fanani; Muhamad Abduh
AL- IKTISAB Journal of Islamic Economic Law Vol 7 No 1 (2023): Al-Iktisab: Journal of Islamic Economic Law
Publisher : University of Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/aliktisab.v7i1.10154

Abstract

••• English ••• The discussion on waqf is very interesting, especially in cash waqf which has recently been widely used in Islamic business instruments even though some Islamic scholars had different positions about it. In-depth, the problem appeared because the madzahib prohibited the using of cash waqf in business and its make policy makers on waqf productive confused, therefore the discussion and solution of the madzahib and Islamic scholar’s opinions are needed, as well as the scheme of waqf investment through traditionally and contemporarily methods are required. Objectively, the research will discuss the comparison of madzahib opinions on cash waqf perpetuity and legal aspect depend on Islamic jurisprudence and snapshoot the scheme of waqf investment traditionally and contemporarily. The methodology in this research is qualitative methodology where is conducting the documentation method to compile the madzahib and Islamic scholar’s opinion on cash waqf perpetuity and legal aspect, as well as the scheme of waqf investment through traditional and contemporary methods. Concluded, the perpetuity and legal aspect of cash waqf used in investment depend on Syafi’i, Hanbali, Maliki, and Hanafi is prohibited due to impermanent source to use in waqf investment, but in the same time they pursued a solution of this problem by remaining the primary function of money as a medium of value or a tool to obtain permanent assets, therefore, some scholars allowed in creating traditional and contemporary scheme of waqf investment by using the cash waqf in according to the opinions. ••• Indonesian ••• Pembahasan tentang wakaf sangat menarik, terutama dalam wakaf tunai yang akhir-akhir ini banyak digunakan dalam instrumen bisnis Islam meskipun beberapa ulama Islam memiliki pendapat yang berbeda tentangnya. Secara mendalam, permasalahan muncul karena madzahib melarang penggunaan wakaf tunai dalam bisnis dan membuat penyusun kebijakan wakaf produktif menjadi bingung, sehingga diperlukan pembahasan dan solusi dari pendapat madzahib dan ulama, serta skema investasi wakaf melalui metode tradisional dan kontemporer. Secara obyektif, penelitian ini akan membahas tentang perbandingan pendapat madzahib tentang kekekalan wakaf uang dan aspek hukumnya berdasarkan pada fiqh Islam, serta memotret skema investasi wakaf secara tradisional dan kontemporer. Metodologi dalam penelitian ini adalah metodologi kualitatif dengan menggunakan metode dokumentasi untuk menghimpun pendapat para madzahib dan ulama Islam tentang kelangsungan dan aspek hukum wakaf uang, serta skema investasi wakaf melalui metode tradisional dan kontemporer. Dapat disimpulkan bahwa, keabadian dan aspek hukum dari wakaf tunai yang digunakan dalam investasi menurut Syafi'i, Hanbali, Maliki, dan Hanafi itu dilarang karena sumbernya tidak permanen untuk digunakan dalam investasi wakaf, tetapi pada saat yang sama mereka mengupayakan penyelesaian masalah ini dengan kembali kepada fungsi utama uang sebagai media nilai atau alat untuk mendapatkan aset permanen, oleh karena itu, penggunaan uang diperbolehkan dalam membuat skema investasi wakaf tradisional dan kontemporer sesuai dengan pendapat madzahib.

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