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Al-Muamalat : Jurnal Ekonomi Syariah
Published by Universitas Islam Negeri Sunan Gunung Djati Bandung
ISSN : 20863225     EISSN : 27160610     DOI : 10.15575/am
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Al-Muamalat: Jurnal Ekonomi Syariah is a journal that focuses on the development of Islamic Economics. The journal comprehensively examines various aspects of current and emerging laws and economics relevant to the field. The journal board welcomes articles from scholars, professionals, researchers, and students as a collective effort toward the advancement of Islamic economics, submitted manuscripts will be published and disseminated. The journal releases new issues twice annually, in January and July. Al-Muamalat: Jurnal Ekonomi Syariah focuses on the main issues in the development of Islamic Economics, covering conceptual ideas and research findings related to the following areas: 1. Islamic Economics Law 2. Islamic Banking and Finance 3. Islamic Business 4. Islamic Law 5. Islamic Marketing 6. Islamic Philanthropy 7. Islamic Human Capital 8. Halal Supply Chain Management 9. Halal Industry 10. Other Topics Related to Islamic Economics
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 77 Documents
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TINJAUAN HUKUM EKONOMI SYARIAH TENTANG PENETAPAN HARGA DALAM JUAL BELI HEWAN TERNAK SAPI INSEMINASI BUATAN DI DESA SUNTENJAYA KECAMATAN LEMBANG KABUPATEN BANDUNG BARAT R Rismayanti; Mustofa K
Al-Muamalat: Jurnal Ekonomi Syariah Vol 6, No 2 (2019): July
Publisher : Sharia Economic Law Department, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v6i2.9644

Abstract

ABSTRACT Artificial insemination (IB) is a marital process carried out by human intervention, which is to bring together sperm and egg cells so that fertilization can occur. Artificial insemination technology that is increasingly developing causes the growing interest of the community in the technology and then produced until sold. buying and selling itself is one of muamalah activities that brings together sellers and buyers by reaching a mutual agreement on goods that are traded or can be interpreted as the exchange of an item with other goods or money with goods or otherwise with certain conditions. In buying and selling is closely related to pricing. The legal pricing can be as long as it is not wrong and harms others. The problem in this study is the occurrence of pricing determined by the seller unilaterally by means of not following the market mechanism. The purpose of this journal writing is to find out the background of buying and selling of artificial insemination cattle, to find out the price fixing process in artificial insemination cattle and to find out how the Sharia Economic Law reviews the pricing system in buying and selling livestock artificial cow insemination. This research comes from the idea that in Sharia Economic Law in setting prices is limiting profits or fixing prices by not harming the consumers and determining the price standards according to healthy market conditions. The research method used is an empirical juridical method. Data sources in this study are primary data sources obtained from sellers and buyers. While secondary sources are obtained from the literature, certain parts of books, papers, fiqh books and others. Based on the results of field research data shows that the Review of Sharia Economic Law on the system of pricing in buying and selling artificial insemination cattle based on Ibnu Khaldun's opinion that the pricing that occurred in Suntenjaya Village, Lembang District, West Bandung Regency, cannot be said to be in accordance with Islamic law because even though initially there is a valid contract process between the two parties, namely the buyer and seller, but in terms of price fixing, only one party is allowed to determine the seller without referring to the market price determined by Bandung Regency Regional Regulation Number 21 of 2011 concerning Regional Business Production Sales Levy Field of Livestock and Fisheries of Bandung Regency Article 1 Paragraphs 24 and 25.
TINJAUAN HUKUM EKONOMI SYARIAH TERHADAP PENERAPAN TARIF JUAL BELI AIR PDAM TIRTA MEDAL KABUPATEN SUMEDANG (Studi Kasus Di Lingkungan Cipada Kelurahan Kotakulon Kecamatan Sumedang Selatan) Luthfi S. Abdurrahman Al Ghafiqi; Ateng Rohendi
Al-Muamalat: Jurnal Ekonomi Syariah Vol 6, No 1 (2019): January
Publisher : Sharia Economic Law Department, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v6i1.9635

Abstract

AbstractThe regional drinking water company (PDAM) Tirta Medal Sumedang is a company engaged in the distribution of water that sells its products, namely in the form of clean water. But in the application of the charge, are likely to be detrimental to customers. The rates applied PDAM Sumedang based on decision letter of Regent Sumedang number: 690/KEP. 51.0-HUK/2015 about the determination of the tariff adjustment of drinking water in the Area of drinking water for the water Company Medal Sumedang wear wearing 10 minimum cubic meters. This means that although customers in a month to wear the water PDAM of 5, 6, or 7 cubic meters then the payment is charged to the customer remain, namely 10 cubic meters. This research aims to find out: first, knowing and describe practice of selling water PDAM, the determination of the price classification, and the customer PDAM Tirta Medal; and second, an analysis of the economic law of Sharia against the application of the price and selling the water PDAM in the environment Cipada Kotakulon Village sub district of Sumedang Selatan Sumedang. Research methodology descriptive method used is a study that attempted to observe the problems systematically and accurately about the facts and the nature of the particular object. Descriptive research is aimed at exposing and illustrating the practice and application of fares and selling water PDAM Tirta Medal Sumedang and perspective of economic law according to Sharia law. The fare is the price list which is manifested in the form of currency. While the selling is the exchange of property between two parties on the basis of mutual consent and moving belong with the dressing that can be justified, it means the item is interchangeable with the replace tool which can be justified. The results of such research, researchers concluded: first, the practice of buying and selling of water PDAM Tirta Medal Sumedang is to manage and distribute their products (fresh water), accept the installation of connections new subscription, provide the information It takes consumers, responding to complaints from consumers, and serve the payments, while the determination of the price of the water and its customers set up based on the decision letter of the Regent of Sumedang number: 690/KEP. 51.0-HUK/2015 December 30, 2015; and second, the application of the tariff and selling water TAPS Tirta Medal Sumedang based on DECREE of the Regent of Sumedang number: 690/KEP. 51.0-HUK/2015 does not comply with the laws of the Sharia, because economic mechanism pricing in economic law of Sharia should be in accordance with the trends of al-Sharia, i.e. the realization of kemashlahatan and avoid any damage to the relationship between human (hablum min an-nas). The authors suggest the need for further regulation of the PDAM Sumedang and also local governments in implementing the water tariff. Given the community or customers who complained a lot and feel aggrieved by the rate of water PDAM.
PERILAKU KONSUMEN MUSLIM TERHADAP KONSUMSI FOOD AND BEVERAGE PADA MASA PANDEMI COVID-19 Fithri Dzikrayah
Al-Muamalat: Jurnal Ekonomi Syariah Vol 7, No 1 (2020): January
Publisher : Sharia Economic Law Department, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v7i1.10857

Abstract

Penelitian ini bertujuan untuk mendeskripsikan perilaku konsumen muslim selama adanya Covid-19 yang berdampak pada pendapatan, pola konsumsi serta perilaku mengambil keputusan seseorang. Perubahan-perubahan kondisi tersebut memengaruhi bagaimana konsumen menetapkan keputusannya untuk mengkonsumsi food and beverage sebagai salah satu industri yang bertahan ditengah-tengah kondisi diberlakukan­nya social distancing dan lambat laun mengalami penurunan. Penelitian ini menggunakan metode library research dengan pendekatan kualitatif dan menerapkan metode analisis data dengan analisis deskriptif. Teknik pengumpulan data yaitu dengan observasi dan studi dokumentasi. Adapun penelitian ini mengambil objek perilaku konsumen muslim dalam konsumsi food and beverage saat pandemi covid-19 kemudian hasil penelitian diolah untuk diambil kesimpulannya. Hasil penelitian ini menyimpulkan bahwa perilaku konsumen muslim terhadap konsumsi food and beverage pada masa pandemi covid-19 tidak berbeda dengan sebelum adanya virus ini sebab mengacu pada Al-Quran dan Hadits dimana perilaku konsumen muslim harus menghindari atau menjauhi dari sifat israf (berlebih-lebihan) dan sifat tabdzir (boros). Perilaku konsumen muslim juga dipastikan menggunakan barang dan jasa yang halal. Ketika konsumen muslim harus dapat menahan diri dari konsumsi yang israf, berarti konsumen muslim tidak harus meng­habiskan seluruh pendapatannya untuk konsumsi barang dan jasa melainkan dialokasikan pula terhadap tanggung jawab sosial.
ANALISIS HUKUM EKONOMI SYARIAH TERHADAP PELAKSANAAN JAMINAN ASURANSI KESEHATAN DI BPJS KESEHATAN BANDUNG Azminur Naila Najah
Al-Muamalat: Jurnal Ekonomi Syariah Vol 5, No 1 (2018): January
Publisher : Sharia Economic Law Department, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v5i1.9651

Abstract

In connection with the Decisions and Recommendations of the Ulama 'MUI Fatwa Commission in Indonesia concerning the Implementation of National Health Insurance by BPJS Health agreed to clarify the illegitimate issues that developed in the community and that the government establish rules, systems, and format the modus operandi of BPJS Health in accordance with the principles sharia. Based on these considerations it is necessary to stipulate a fatwa on the Guidelines for the Implementation of Health Social Security in accordance with Islamic Sharia to be used as a guideline. So on December 22, 2015, the National Sharia Council of the Indonesian Ulema Council decided and established the DSN-MUI Fatwa No.98 / DSN-MUI / XII / 2015 concerning Guidelines for Implementing Sharia Health Social Security. The method applied in this qualitative research is descriptive method, which is research intended to investigate the conditions, conditions or other things that have been mentioned, the results of which are presented in the form of research reports, the data of which is obtained through interviews, documentation, and literature studies. The implementation of health insurance coverage at BPJS Health Bandung both in terms of membership, registration, fees, services, and the mechanism for payment of fines is carried out properly and in accordance with the existing legislation. However, it is not in accordance with the provisions in the DSN-MUI Fatwa No.98 / DSN-MUI / XII / 2015 concerning Guidelines for Sharia Health Social Security Implementation because it has not fulfilled all the elements of its contract, does not have a Social Security Fund holding account in Islamic banks, earns income from interest, the development and placement paths of DJS are not clear and the investment is not in a place that is in accordance with sharia.
ANALISIS PERUBAHAN KRITERIA PERATURAN BAPEPAM LK NOMOR II.K.1 TENTANG KRITERIA DAN PENERBITAN DAFTAR EFEK SYARIAH TAHUN 2007, 2009, 2012 A Abdussalam; Neni Nuraeni
Al-Muamalat: Jurnal Ekonomi Syariah Vol 6, No 1 (2019): January
Publisher : Sharia Economic Law Department, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v6i1.9640

Abstract

ABSTRACTThis research is motivated by regulations concerning criteria qualitative, namely the type of business and quantitative criteria, namely the ratio Islamic stock finance published in 2007, 2009 and 2012 in the form Bapepam and LK regulations. In Bapepam and LK regulations Number II.K.1 about Criteria and Issuance of List of Sharia Securities there is still tolerance to financial ratios, namely to interest-based debt with income interest based and other non-halal income. In the formulation of this study is how the changes, reasons and position of the Bapepam LK Regulation Number II.K.1 concerning Criteria and Issuance of List of Sharia Securities. This study aims (1) To find out changes in Qualitative Criteria and Quantitative Criteria in Bapepam LK Regulation Number II.K.1 about Criteria and Issuance of List of Sharia Securities in 2007, 2009, 2012. (2) For find out what is the reason for the changes in Bapepam LK regulations number II.K.1 about Criteria and Issuance of Sharia Securities List in 2007, 2009 and 2012. (3) To determine the Position of Bapepam LK Regulation Number II.K.1 about Criteria and Issuance of List of Sharia Securities in the legal system Capital Market in Indonesia. This research was conducted by juridical-normative method, namely analyze the contents of legislation in the form of Bapepam and Regulations LK. The source of the research is Bapepam LK Regulation Number II.K.1 and Fatwa DSN-MUI. Techniques for collecting data through interviews, documentation studies and literature review. Qualitative data analysis by collecting data to then be interpreted and conclusions taken. This study concludes (1) changes in 2007 to 2009 occur changes to qualitative and quantitative criteria but not too significant. Then in 2009 to 2012 there was a change in quantitative criteria that is to financial ratios to point (a) interest-based debt ratios at appeal with total assets of not more than 45%. (2) the reason that happened to changes from 2007 to 2009 were to provide information comprehensive about sharia securities, while changes from 2009 to 2012 are because the ratio calculation based on capital is considered irrelevant reasons: (i) Companies that lose (small capital) are not necessarily performance going forward is not good; (ii) No other country uses that ratio capital-based. (3) Bapepam LK Regulation Number II.K.1 concerning Criteria and The issuance of the List of Sharia Securities is still valid and provides reference to issuers that enter the List of Sharia Securities. Even though it is currently Bapepam LK has been abolished and merged with Bank Indonesia to become a Service Authority Finance (OJK). Because there are no new regulations issued by the FSA and Bank Indonesia, so that this regulation is still valid.
TINJUAN HUKUM BISNIS ISLAM TERHADAP PRANATA KOPERASI SYARIAH Jaenudin Jaenudin
Al-Muamalat: Jurnal Ekonomi Syariah Vol 5, No 2 (2018): July
Publisher : Sharia Economic Law Department, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v5i2.5166

Abstract

ABSTRAKPraktek ekonomi terutama yang bergerak dalam jasa keuangan seringkali diiden­tikkan dengan praktek bunga, berbegai teori bunga dikemukan untuk menjelaskan legalitas bunga dari sudut teori ekonomi salahnya satunya adalah teori penyusutan nilai uang seiring dengan berjalannya waktu. Akan tetapi pada saat sekarang ini masyarakat dibeirkan suatu pilihan alternatif dari sebuah sistem keuangan konvensial yang telah baku yaitu sistem keuangan syaraiah dimana prinsip-prinsip yang dipakainya adalah berdasarkan apa yang dijelaskan dalam agama Islam, yang salahnya menghindari praktek bunga baik dalam simpanan maupun dalam pembiayaan. Lembaga-lembaga ekonomi syariah di Indonesia sedang menjalar ke berbagai aspek salah satunya adalah lembaga koperasi syariah. koperasi merupakan salah satu lembaga ekonomi mikro yang dikelola oleh masyarakat dan bersifat swadaya atau mandiri. Operasonalisai dari koperasi konvensial tidak jauh dari operasional lembaga ekonomi konvensional lainnya, maka karena lahirnlah suatu alternatif yang dapat menawarkan kepada masyarakat yaitu koperasi syaraiah sebagai lembaga ekonomi umat yang berdasarkan pada prinsip-prinsip syariah, diantara prinsip musyarakah.
TINJAUAN HUKUM EKONOMI SYARIAH TERHADAP JUAL BELI BUKU BAJAKAN DI TOKO BUKU KAIRO KOTA BANDUNG Risman Wisyahban; Neni Nuraeni
Al-Muamalat: Jurnal Ekonomi Syariah Vol 5, No 1 (2018): January
Publisher : Sharia Economic Law Department, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v5i1.9656

Abstract

This research was motivated by the widespread buying and selling of pirated books that occurred in Bandung, one of them in the Cairo bookstore. Book piracy is one form of copyright crime that is prohibited and regulated in the MUI No.1 Year 2003 Fatwa concerning Copyright and Law No.28 of 2014 concerning copyright infringement. This research starts from the idea that the implementation of the sale and purchase of pirated books is a prohibited sale and purchase transaction based on the MUI No.1 Year 2003 Fatwa concerning Copyright and Law No.28 of 2014 concerning Copyright. However, in the implementation of the implementation of the law in the field must also pay attention to aspects of benefits and welfare for both the perpetrators and the impact on the wider community. This research method uses a case study method by conducting in-depth interviews (in-depth interviews), to bookstore owners Cairo City of Bandung. The analysis of the data is by linking the implementation of the sale and purchase of pirated books with the provisions of the law and legislation that apply, namely the Fatwa of MUI No.1 of 2003 concerning Copyright and Law No.28 of 2014 concerning Copyright. The results of this thesis reveal that: (1) that based on the data obtained there has been a sale and purchase of pirated books at the Cairo bookstore in Bandung City. the implementation of bookstore owners accept books from distributors and then sell them to students and the public. (2) while the benefits of buying and selling pirated books (a) never sell out (b) the price of the book is cheaper. Whereas the madharat (a) is very risky to be caught in a criminal case (b) the profits generated are not lawful. (3) according to Sharia Economic Law the sale and purchase of pirated books and the Fatwa of MUI No.1 Year 2003 concerning Copyright or Law No.28 of 2014 pirated sale and purchase constitutes injustice whose laws are unlawful. Harmonization that can be done is that book sellers try to contact authors and publishers so that there is a cheaper edition of the book so that it is affordable for students and the public, or give permission to reproduce with certain agreements.
PELAKSANAAN AKAD KAFĀLAH BIL UJRAH PADA PRODUK PEMBIAYAAN MULTIJASA BTN IB DI PT. BANK TABUNGAN NEGARA (BTN) KCPS SURAPATI CORE BANDUNG MENURUT HUKUM EKONOMI SYARIAH Sari Marliananingsih
Al-Muamalat: Jurnal Ekonomi Syariah Vol 6, No 2 (2019): July
Publisher : Sharia Economic Law Department, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v6i2.9645

Abstract

ABSTRACTMultilateral financing BTN iB is one of the products of Bank BTN Syariah which provides solutions for customers who can be used to fund various services by using kafālah contract which is accompanied by ujrah. The term defined in multilateral financing shall be in accordance with the DSN No.44 / DSN-MUI / VII / 2004 fatwa on multi-service financing that a large ujrah or fee must be agreed at the beginning of the contract and expressed in nominal form not in percentage terms. This study aims to determine: 1) Implementation of multijasa financing BTN iB in Bank BTN KCPS Surapati Core Bandung. 2) Bank policy in determining ujrah on multi-service financing BTN iB Bank BTN KCPS Surapati Core Bandung. 3) Review of sharia economic law against multi-service BTN iB BTN KCPS Surapati Core Bandung in relation to the fatwa of DSN-MUI fatwa NO: 11 / DSN-MUI / IV / 2000 About Kafālah. Kafālah is a guarantee given by the insurer (kafīl) to a third party (makfūl lah) to fulfill the obligation of the second party or the borne (makfūl 'anhu). In the fatwa of the National Shari'a Council No.44 / DSN-MUI / VII / 2004 on multilateral financing states that its legal multijasa financing is allowed (jāiz) by means of ijārah or kafālah contracts, and if the kafālah contract is used it must follow all existing provisions in the fatwa of kafālah. And in the fatwa mentioned that big ujrah or fee must be agreed at the beginning of the contract and expressed in nominal form not in percentage form. The method used in this research is using descriptive method, that is method describing the implementation of multijasa BTN iB with qualitative data type and analyzed by using primary data source and secondary data through observation, interview and literature study. The results of this study indicate that: 1) Bank BTN KCPS Surapati Core on the implementation of multi-service financing BTN iB acts as a guarantor of services organized by third parties to meet customer obligations, for these benefits customers must pay ujrah according to agreement, 2) The concept of ujrah determination shall be determined by Bank BTN KCPS Surapati Core based on a Circular Letter of the Board of Directors issued by the head office of the State Savings Bank Syariah. Determination ujrah in multijasa financing BTN iB using ujrah determination method in the form of percentage. 3) In the Fatwa of the National Shari'a Council No.44 / DSN-MUI / VII / 2004 on multilateral financing which states that a large ujrah or fee must be agreed at the beginning of the contract and expressed in nominal form not in percentage form and in the execution of Bank BTN KCPS Surapati Core in addition to telling the form ujrah in the percentage of banks were attached in a nominal form to avoid gharar or obscurity for customers.
PENYELESAIAN PEMBIAYAAN BERMASALAH PADA PEMBIAYAAN MURABAHAH DENGAN TANGGUNGRENTENG DI BTPN SYARI’AH KCP CIKAMPEK Iis Dewi Kurnilawati; Siti Nur Fatoni
Al-Muamalat: Jurnal Ekonomi Syariah Vol 6, No 1 (2019): January
Publisher : Sharia Economic Law Department, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v6i1.9636

Abstract

ABSTRACTMurabahah financing agreement conducted by the National Pension Savings Bank of sharia Cikampek auxiliary Branch Office is murabahah financing for the purchase of business capital of a group of rural women who want to expand their business. Over time there are some among the customers who do not meet the achievements by not installing on time and even experiencing a payment jam. To solve the financing problems, the bank implements a joint responsibility system or financing in groups. The purpose of this study is to know (1) the implementation of murabahah financing with joint responsibility in the National Pension Savings Bank of sharia Cikampek auxiliary Branch Office, (2) the settlement of problem financing in murabahah financing with the joint liability of the National Pension Savings Bank of sharia Cikampek auxiliary Branch Office, (3) the relevance of the settlement of non-performing financing on murabahah financing with joint liability at the National Pension Savings Bank of sharia Cikampek auxiliary Branch Office with muamalah fiqalah. Murabahah financing with joint responsibility is financing conducted in groups, this financing provides convenience to customers who want to expand their business but he does not have access to the bank. In this financing the customer does not have to provide an assurance of the object because the collateral used is a guarantee of self or trust between the bank and the customer. The method used is descriptive method of applying, describing, and describing the implementation of joint responsibility at murabahah financing in the National Pension Savings Bank of sharia Cikampek auxiliary Branch Office. The data collection techniques through interviews to the bank and its customers. Observation by way of observation directly to the field. The study of literature in the form of books made into literature in this study, as well as data sources obtained from various references in the form of notes, papers, dissertations and others related to the object under study. Based on the results of the research, it is found that in the implementation of murabahah financing with joint responsibility there are several stages: (1) financing proposal, (2) basic training of membership, (3) financing contract, (4) group savings, (5) Groups and group leaders. The problematic financing settlement is done by prevention of problem financing and when problematic financing still occurs, the settlement will be used using the joint responsibility system, customer savings fund, family approach, and rescheduling policy. Settlement of problem financing conducted by the National Pension Savings Bank of sharia Cikampek auxiliary Branch Office Assistant in murabahah financing with joint responsibility is not yet relevant to muamalah fikih for violating the principle of jurisprudence muamalah namely the principle of an ta 'ra din.
PENERAPAN METODE BREAK EVEN POINT DALAM PEMBIAYAAN MUDHARABAH DI BPRS HIK CILEUNYI Indah Lestari Kusuma; Sofian Al-Hakim; Yusup Azazy
Al-Muamalat: Jurnal Ekonomi Syariah Vol 7, No 1 (2020): January
Publisher : Sharia Economic Law Department, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v7i1.10858

Abstract

Harta Insan Karimah Islamic People's Financing Bank (BPRS) is a financial institution that applies the break even point method in an effort to prevent losses and make decisions in mudharabah financing. In its application, this method must be calculated carefully and thoroughly and know the magnitude of the benefits or its disadvantages and what if the calculations are wrong. Then the legal status is still being questioned. This study aims to determine the review of Islamic economic law on the application of the break-even point method in mudharabah financing at SRB HIK Parahyangan Cileunyi. The method used in this research is a descriptive case study. Based on the results of the study, it can be concluded that the application of the break-even point method cannot be made as a final decision because this method can only be used in a stable economic situation so as not to burden and cause injustice to. In a review of Islamic economic law, this method may be used because it is a business habit or 'urf that is known by business actors in the effort of risk loss management in stable economic conditions, this method is in accordance with the principles of muamalah namely principle' is or justice, principles antaradhin, the principle of manfaah (tabadu al-manafi '), the principle of ash-shiddiq and the principle of adam al-gharar and muamalah fiqh rules.

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