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All Journal Hukum Islam Syarikat : Jurnal Rumpun Ekonomi Syariah
Ach. Tahir
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Dynamics of Bali's Shadow Economy: Maqashid Al-Ijtima'iyah Analysis Illegal Foreign Investments Ifra Wahyuni; Ach. Tahir
Syarikat: Jurnal Rumpun Ekonomi Syariah Vol. 9 No. 1 (2026): Syarikat : Jurnal Rumpun Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Agama Islam Universitas Islam Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/syarikat.2026.vol9(1).27997

Abstract

Pariwisata Bali sebagai ikon ekonomi nasional menghadapi tantangan serius berupa fenomena shadow economy yang dipicu oleh aktivitas ilegal Warga Negara Asing (WNA) melalui platform akomodasi digital Airbnb. Praktik ini berkembang melalui berbagai modus, seperti penggunaan skema nominee atau pinjam nama warga lokal, penguasaan lahan secara terselubung, serta penyewaan akun digital untuk menghindari kewajiban pajak dan perizinan. Kondisi tersebut tidak hanya mengurangi pendapatan daerah, tetapi juga menciptakan persaingan usaha yang tidak sehat dan mengancam kedaulatan ekonomi masyarakat lokal. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka (library research). Data diperoleh melalui analisis laporan otoritas berwenang, data analitik platform digital, dan pemberitaan media kredibel selama periode 2025 hingga April 2026. Analisis dilakukan menggunakan perspektif Maqashid al-Ijtima’iyyah yang dikembangkan oleh Muhammad al-Thahir bin Asyur melalui prinsip An-Nizam (ketertiban umum), Al-Aman (keamanan sosial), dan Istiqrar al-Maslahah (stabilitas kemaslahatan). Hasil penelitian menunjukkan adanya disparitas yang signifikan antara jumlah akomodasi digital dan yang memiliki izin resmi di Bali. Tercatat sekitar 41.116 unit akomodasi beroperasi secara digital, sedangkan hanya 12.227 unit yang memiliki izin pemerintah, sehingga terdapat selisih sekitar 28.889 unit yang diduga beroperasi di luar pengawasan negara. Dalam perspektif Ibnu Asyur, praktik tersebut merupakan bentuk Fasad al-Ijtima’i karena merusak ketertiban hukum dan keadilan ekonomi. Penelitian ini menyimpulkan bahwa pemerintah sebagai Ulil Amri perlu memperkuat regulasi digital yang terintegrasi untuk memulihkan tata kelola pariwisata serta melindungi harta publik sesuai prinsip Maqashid Syariah. Keterbatasan penelitian ini terletak pada penggunaan data sekunder tanpa observasi atau wawancara lapangan sehingga temuan masih memerlukan verifikasi melalui penelitian empiris.
Regulatory Interoperability and Readiness for Sukuk Smart Contracts: a Comparative Systemic Maqasid Analysis of Indonesia and the United Arab Emirates Through Jasser Auda's Systems Approach Ifra Wahyuni; Shulhah Nurullaily; Ach. Tahir; Assmaa Guerra
Hukum Islam Vol 26 No 2 (2026): Islamic Law
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/bmaj1n82

Abstract

The digitization of the Islamic capital market is entering a new phase with the advent of smart contracts self-executing programs that automatically enforce the terms of an agreement on a blockchain network without requiring human intervention once the conditions are met. This study aims to analyze the regulatory readiness for smart contract-based sukuk in Indonesia, compare it with regulatory readiness in the United Arab Emirates, this study employs a normative legal research method with a descriptive-comparative nature, utilizing three approaches simultaneously: the legislative approach, the comparative law approach, and the conceptual approach. The primary data sources used in this study are Indonesian regulations on sukuk and digital assets (POJK No. 18/POJK.04/2015, POJK No. 27/2024, and DSN-MUI Fatwa No. 117/2018), as well as the United Arab Emirates’ tokenization framework published by the Dubai Financial Services Authority (DFSA). This article finds that Indonesia's sukuk and digital asset regulations suffer from insufficient regulatory interoperability, whereas the UAE has developed a more advanced tokenization regulatory pathway, although it remains multi-jurisdictional in nature. Drawing on Jasser Auda's systemic approach to maqāṣid al-Sharīʿah, which encompasses cognitive nature, comprehensiveness, openness, hierarchy, multidimensionality, and goal-orientation, this article develops a Systemic Maqāṣid Regulatory Readiness Framework and identifies that Indonesia's core regulatory challenge lies in the interoperability gap among its sukuk, digital asset, electronic contract, and Sharī'ah governance regimes. It is hoped that this article can provide a more comprehensive picture of the future direction of Indonesia's Islamic capital market regulation, by learning from the UAE's regulatory experience without sacrificing the Islamic institutional capital that Indonesia has already established
Co-Authors Assmaa Guerra Ifra Wahyuni Ifra Wahyuni Shulhah Nurullaily