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All Journal IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah ISLAMICA : Jurnal Ilmu-Ilmu Agama Islam
Nuralika Yepsi Sarmilantiva Said
UIN Sunan Gunung Djati Bandung
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Other

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Analisis Keadilan dalam Akad Mudharabah: Perspektif Hukum Islam dan Regulasi Perbankan Syariah di Indonesia Paisah Nurul Hidayah; Nuralika Yepsi Sarmilantiva Said; Dedah Jubaedah
ISLAMICA Vol 8 No 2 (2024): ISLAMICA
Publisher : STAI Siliwangi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59908/islamica.v8i2.133

Abstract

Mudharabah merupakan salah satu akad utama dalam perbankan syariah yang mencerminkan prinsip bagi hasil (Profit and Loss Sharing/PLS). Penelitian ini bertujuan untuk menganalisis implementasi prinsip keadilan dalam akad mudharabah berdasarkan perspektif hukum Islam dan regulasi perbankan syariah di Indonesia. Penelitian ini menggunakan metode kualitatif dengan pendekatan yuridis normatif, penelitian ini mengkaji ketentuan hukum, praktik di lembaga keuangan syariah, serta kesesuaiannya dengan konsep keadilan dalam Islam. Hasil penelitian menunjukkan bahwa meskipun akad mudharabah telah mematuhi prinsip syariah, masih terdapat tantangan dalam distribusi keuntungan yang adil dan pembagian risiko yang seimbang. Kebaruan penelitian ini terletak pada analisis perbandingan regulasi serta implementasi akad mudharabah di bank syariah dan lembaga keuangan non-bank. Kontribusi penelitian ini adalah memberikan rekomendasi untuk penyempurnaan regulasi dan strategi dalam meningkatkan keadilan dalam akad mudharabah
Islamic Public Finance Management Model In Muslim Countries: A Comparative Study of Zakat and Waqf in Saudi Arabia, Malaysia, Indonesia, and Pakistan Dea Rodiah Luthfy; Nuralika Yepsi Sarmilantiva Said; Dwi Suci Widiastuti; Teti Maulina Dimyati
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 5 No. 1 (2026): Volume 5 Nomor 1 Tahun 2026
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v5i1.234

Abstract

Public financial management in Islam is fundamentally aimed at achieving distributive justice and social welfare based on the principles of maqāṣid al-sharī'ah. However, its implementation across Muslim countries demonstrates varying models shaped by their respective political, economic, and institutional contexts. This article aims to examine the models of Islamic public finance management, particularly zakat and waqf, in several Muslim countries, including Saudi Arabia, Malaysia, Indonesia, and Pakistan, with a focus on instruments, institutional frameworks, and their integration with national fiscal systems. This study employs a qualitative method with a descriptive-comparative approach through literature review and analysis of secondary empirical data. The data are derived from official documents such as annual reports of zakat and waqf institutions, government regulations, publications from international organizations, and previous scholarly works. Due to time constraints, field validation through surveys or interviews was not conducted. Instead, a desk-based case study approach was applied by analyzing documented practices of zakat and waqf management, including reports from Indonesia's National Zakat Agency (BAZNAS), waqf management publications in Malaysia, and zakat policy documents in Pakistan. This approach enables the study to maintain empirical validity through verified secondary data, despite the absence of primary data collection. The findings indicate that most Muslim countries adopt a hybrid model by integrating Islamic public finance principles with conventional fiscal systems. Nevertheless, such integration remains partial, as taxation continues to serve as the primary source of state revenue, while zakat and waqf are managed by specialized institutions outside the core fiscal system. Therefore, this article recommends the development of an integrated Islamic public finance model based on maqāṣid al-sharī'ah to enhance social justice and improve the effectiveness of public resource distribution.
Co-Authors Dea Rodiah Luthfy Dwi Suci Widiastuti Jubaedah, Dedah Paisah Nurul Hidayah Teti Maulina Dimyati