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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Laa Maisyir Jurnal Ekonomi Islam Jurnal Ilmiah Ekonomi Islam PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Ilmiah Edunomika (JIE) Journal of Islamic Business and Economic Review (JIBER) Jurnal Riset Ekonomi Syariah SWARNA Bandung Conference Series : Sharia Economic Law Jurnal Riset Perbankan Syariah MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Konseling Pendidikan Islam Influence: International Journal of Science Review SWARNA: Jurnal Pengabdian Kepada Masyarakat Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Ira Siti Rohmah Maulida
Prodi Hukum Ekonomi Syariah, Fakultas Syariah, Universitas Islam Bandung, Indonesia.
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Kesadaran Zakat Penghasilan ASN Kemenag Kota Bandung: Tinjauan Fatwa MUI No. 3 Tahun 2003 Qori Nur Syara; Arif Rijal Anshori; Ira Siti Rohmah Maulida
Bandung Conference Series: Sharia Economic Law 245-252
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v6i2.25512

Abstract

Abstract. Income zakat is a religious obligation regulated by MUI Fatwa No. 3 of 2003; however, its implementation among civil servants at the Ministry of Religious Affairs in Bandung still faces a gap between normative provisions and on-the-ground realities. This study analyzes civil servants’ awareness of the obligation to pay zakat on income, obstacles to payment, the appropriateness of the salary deduction mechanism, and strategies for its optimization, using a descriptive-juridical-empirical qualitative approach with Knowledge, Attitude, Practice indicators. The results show that civil servants’ knowledge and attitudes are quite positive from a normative perspective; however, their technical understanding of the nisab remains weak and has not yet been reflected in proactive actions. The seemingly high compliance rate is actually driven more by the UPZ’s automatic deduction system than by individual awareness, and there are some employees who have not yet been registered. Cognitive delegation and administrative dependence are key to understanding why compliance appears high in quantitative terms but is vulnerable to deviations from Sharia principles. This study recommends strengthening outreach efforts, implementing digital transformation through a transparent dashboard, reinforcing institutional policies (data updates), and establishing an accountable reporting system to promote compliance that is more in line with Sharia provisions. Abstrak. Zakat penghasilan merupakan kewajiban syariat yang diatur dalam Fatwa MUI No. 3 Tahun 2003, namun implementasinya di kalangan ASN Kemenag Kota Bandung masih menghadapi kesenjangan antara ketentuan normatif dan realitas lapangan. Penelitian ini menganalisis kesadaran ASN terhadap kewajiban zakat penghasilan, kendala pembayaran, kesesuaian mekanisme pemotongan gaji, serta strategi optimalisasinya, menggunakan pendekatan kualitatif deskriptif-yuridis empiris dengan indikator Knowledge, Attitude, Practice (KAP). Hasil menunjukkan pengetahuan dan sikap ASN cukup positif secara normatif, namun pemahaman teknis nisab masih lemah dan belum tercermin dalam tindakan proaktif. Kepatuhan yang tampak tinggi ternyata lebih digerakkan oleh sistem pemotongan otomatis UPZ ketimbang kesadaran individual, serta adanya sebagian pegawai yang belum terdata. Delegasi kognitif dan ketergantungan administratif menjadi kunci memahami mengapa kepatuhan tampak tinggi secara kuantitas namun rentan terhadap ketidaksesuaian substansi syar'i. Penelitian merekomendasikan penguatan sosialisasi, transformasi digital melalui dashboard transparan, penguatan kebijakan institusional (updating data), dan sistem pelaporan akuntabel guna mendorong kepatuhan yang lebih sesuai ketentuan syariah.
Analisis Fatwa DSN-MUI No. 04/IV/DSN-MUI/2000 terhadap Implementasi Akad Murabahah di KSPPS BMT Itqan Bandung Ayen Nanda; Arif Rijal Anshori; Ira Siti Rohmah Maulida
Bandung Conference Series: Sharia Economic Law 253-260
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v6i2.25641

Abstract

Abstract. The implementation of the murabahah contract in Sharia microfinance institutions must adhere to Sharia principles as stipulated in DSN-MUI Fatwa No. 04/DSN-MUI/IV/2000. However, various studies indicate that the implementation of murabahah still faces challenges regarding asset ownership, the separation of wakalah and murabahah contracts, and the transparency of the cost price. This study aims to analyze the implementation of the murabahah contract for business capital financing at KSPPS BMT Itqan Bandung based on DSN-MUI Fatwa No. 04/DSN-MUI/IV/2000. The study employs a qualitative method with a normative-empirical juridical approach. Data were collected through in-depth interviews, observation, and document analysis involving Account Officers, the Sharia Supervisory Board (DPS), and the Head of the KSPPS BMT Itqan Bandung Foundation. The results indicate that the implementation of the murabahah contract is, in principle, consistent with Sharia provisions through the application of the murabahah bil wakalah contract. However, improvements are still required regarding asset ownership, the separation of wakalah and murabahah contract stages, and cost price transparency, as the current pricing is not based on the BMT's actual acquisition cost. Therefore, it is necessary to refine standard operating procedures, enhance the understanding of Account Officers, and adjust contract execution to better align with DSN-MUI Fatwa No. 04/DSN-MUI/IV/2000. Abstrak. Implementasi akad murabahah pada lembaga keuangan mikro syariah harus dilaksanakan sesuai dengan prinsip syariah sebagaimana diatur dalam Fatwa DSN-MUI No. 04/DSN-MUI/IV/2000. Namun, berbagai penelitian menunjukkan bahwa implementasi murabahah masih menghadapi kendala pada aspek kepemilikan barang, pemisahan akad wakalah dan murabahah, serta transparansi harga pokok. Penelitian ini bertujuan untuk menganalisis implementasi akad murabahah pada pembiayaan modal usaha di KSPPS BMT Itqan Bandung berdasarkan Fatwa DSN-MUI No. 04/DSN-MUI/IV/2000. Penelitian ini menggunakan metode kualitatif dengan pendekatan yuridis normatif empiris. Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi terhadap Account Officer, Dewan Pengawas Syariah (DPS), dan Ketua Yayasan KSPPS BMT Itqan Bandung. Hasil penelitian menunjukkan bahwa implementasi akad murabahah pada prinsipnya telah sesuai dengan ketentuan syariah melalui penerapan akad murabahah bil wakalah. Namun, implementasinya masih memerlukan penyempurnaan pada aspek kepemilikan barang, pemisahan tahapan akad wakalah dan murabahah, serta transparansi harga pokok yang belum didasarkan pada harga perolehan riil oleh BMT. Oleh karena itu, diperlukan penyempurnaan standar operasional prosedur, peningkatan pemahaman Account Officer, dan pelaksanaan akad agar lebih selaras dengan Fatwa DSN-MUI No. 04/DSN-MUI/IV/2000.
Keabsahan Akad Rahn Musta‘ār dalam Perspektif Fikih Muamalah Rinaz Meikusdanti; Ira Siti Rohmah Maulida; Arif Rijal Anshori
Bandung Conference Series: Sharia Economic Law 277-286
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v6i2.25717

Abstract

Abstract. Rahn musta‘ār refers to the pledging of borrowed property by a musta‘īr, which raises legal issues concerning the authority to use another person’s property as collateral. This study aims to analyze the legal construction of the ‘āriyah contract as the basis for the formation of rahn musta‘ār, the validity of rahn musta‘ār from the perspective of Islamic commercial jurisprudence, and its legal position within the framework of Islamic Economic Law in Indonesia. This study employed a normative juridical method using conceptual, statutory, and comparative approaches. Legal materials were collected through library research involving the Qur’an, hadith, classical Islamic jurisprudential literature, the Compilation of Sharia Economic Law, DSN-MUI fatwas, books, and scientific journals. The collected materials were analyzed qualitatively using descriptive-analytical and prescriptive methods. The findings indicate that the ‘āriyah contract is understood through two legal constructions, namely tamlīk al-manfa‘ah and ibāḥah al-intifā‘, which form the basis of the legal relationship in rahn musta‘ār. The owner’s permission constitutes the basis for the musta‘īr’s legal authority to undertake legal actions concerning the borrowed property. The validity of rahn musta‘ār depends not solely on ownership but also on the existence of legitimate ḥaqq al-taṣarruf. In Indonesian Islamic Economic Law, rahn musta‘ār is recognized under Article 342 of the Compilation of Sharia Economic Law and supported by the general principles governing rahn and I‘ārah in DSN-MUI fatwas. Therefore, rahn musta‘ār may be implemented provided that the owner’s permission is obtained and the transaction remains within the scope of the authority granted. Abstrak. Akad rahn musta‘ār merupakan penggadaian barang pinjaman oleh musta‘īr yang menimbulkan persoalan mengenai kewenangan untuk menjadikan barang milik pihak lain sebagai objek jaminan. Penelitian ini bertujuan menganalisis konstruksi hukum akad ‘āriyah sebagai dasar terbentuknya rahn musta‘ār, keabsahan rahn musta‘ār dalam perspektif fikih muamalah, serta kedudukannya dalam kerangka Hukum Ekonomi Syariah di Indonesia. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan konseptual, perundang-undangan, dan perbandingan. Bahan hukum dikumpulkan melalui studi kepustakaan terhadap Al-Qur’an, hadis, kitab fikih klasik, Kompilasi Hukum Ekonomi Syariah, fatwa DSN-MUI, buku, dan jurnal ilmiah, kemudian dianalisis secara kualitatif menggunakan metode deskriptif-analitis dan preskriptif. Hasil penelitian menunjukkan bahwa akad ‘āriyah dipahami melalui dua konstruksi hukum, yaitu tamlīk al-manfa'ah dan ibāḥah al-intifā', yang menjadi dasar hubungan hukum dalam rahn musta‘ār, sedangkan izin pemilik barang menjadi dasar kewenangan musta‘īr untuk melakukan tindakan hukum. Keabsahan rahn musta‘ār tidak semata-mata bergantung pada kepemilikan, melainkan pada adanya ḥaqq al-taṣarruf yang sah. Dalam Hukum Ekonomi Syariah Indonesia, rahn musta‘ār diakui melalui Pasal 342 KHES dan didukung oleh prinsip umum dalam Fatwa DSN-MUI tentang rahn dan akad I‘ārah. Dengan demikian, rahn musta‘ār dapat diterapkan sepanjang memperoleh izin pemilik dan dilaksanakan sesuai batas kewenangan yang diberikan.
Keabsahan Jual Beli Ijon Padi Perspektif Istihsan, 'Urf, dan Maslahah Mursalah Aulia Aniatun Nisa; Panji Adam Agus Putra; Ira Siti Rohmah Maulida
Bandung Conference Series: Sharia Economic Law 319-328
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v6i2.25888

Abstract

Abstract. The practice of buying and selling rice through the ijon system in Karangtengah Village, Kadungora Subdistrict, Garut Regency, remains a common practice among the community to meet their economic needs prior to the harvest season. However, this practice raises issues such as uncertainty regarding the subject matter of the contract, unreasonable pricing, and the potential for gharar and injustice in transactions. This study aims to examine the mechanism of rice buying and selling under the ijon system while assessing its validity from the perspectives of istihsan, 'urf and maslahah mursalah. This study employs a normative-empirical research method with a descriptive qualitative approach. Primary data were obtained through observation and in depth interviews with five farmers, two grain collectors (tengkulak) and one farmers' group leader selected through purposive sampling, while secondary data were obtained from the Qur'an, Hadith, the Compilation of Sharia Economic Law, and literature on muamalah fiqh. The data were analyzed through data reduction, data presentation, and conclusion drawing. The results indicate that transactions are conducted verbally with cash payments based on an assessment of the rice crop condition prior to harvest. This practice contains elements of gharar and ghubn fahisy, therefore, from the perspectives of istihsan, 'urf and maslahah mursalah, it is deemed invalid due to uncertainty regarding the subject matter of the contract and the imbalance of risk in the transaction. A salam contract is recommended as an alternative transaction that better ensures certainty regarding the subject matter and fair pricing for farmers. Abstrak. Praktik transaksi jual beli padi melalui sistem ijon di Desa Karangtengah, Kecamatan Kadungora, Kabupaten Garut, masih berkembang sebagai bentuk kebiasaan masyarakat dalam memenuhi kebutuhan ekonomi sebelum masa panen. Meskipun demikian, praktik tersebut menimbulkan permasalahan berupa ketidakpastian objek akad, ketidakwajaran harga, serta potensi gharar dan ketidakadilan dalam transaksi. Penelitian ini bertujuan untuk mengkaji mekanisme jual beli padi sistem ijon sekaligus menilai keabsahannya berdasarkan perspektif istihsan, 'urf, dan maslahah mursalah. Penelitian ini menggunakan metode penelitian normatif empiris dengan pendekatan kualitatif deskriptif. Data primer diperoleh melalui observasi dan wawancara mendalam terhadap lima petani, dua pedagang pengumpul (tengkulak), dan satu ketua kelompok tani yang dipilih secara purposive sampling, sedangkan data sekunder bersumber dari Al-Qur'an, Hadis, Kompilasi Hukum Ekonomi Syariah, serta literatur fikih muamalah. Data dianalisis melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa transaksi dilakukan secara lisan dengan pembayaran tunai berdasarkan penaksiran terhadap kondisi tanaman padi sebelum panen. Praktik tersebut mengandung unsur gharar dan ghubn fahisy, sehingga berdasarkan perspektif istihsan, 'urf, dan maslahah mursalah dinilai tidak sah karena terdapat ketidakpastian objek akad dan ketidakseimbangan risiko dalam transaksi. Akad salam disarankan sebagai alternatif transaksi yang lebih menjamin kepastian objek dan keadilan harga bagi petani.
Enhancement of UMKM Financial Management in Kec. Cilawu For Supporting The Halal Ecosystem Ira Siti Rohmah Maulida; Arif Rijal Anshori; Neng Dewi Himayasari; Iwan Permana
MIMBAR : Jurnal Sosial dan Pembangunan Volume 39, No. 2, (December 2023) [Accredited Sinta 3, No 79/E/KPT/2023]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v39i2.2986

Abstract

Most of the small traders in Cilawu are trapped by loan sharks. This condition is due to limited literacy and legal sources of capital. Still need to gain confidence in sharia financial service products. This study concludes the Enhancement of the Ability of UMKM Financial Management in Cilawu For Supporting The Halal Ecosystem is to increase literacy in financial management for traders, from planning to preparing financial reports that because the level of financial literacy of traders is still low, and traders do not have confidence in financial service institutions and financial service products; besides that, it is necessary to provide literacy in Islamic financial institutions and their financial products and services, which can directly boost the activities of Islamic financial institutions to contribute to the development of the halal ecosystem.
Efektivitas Hukum Sertifikasi Halal UMKM dalam PP Nomor 42 Tahun 2024 Ridwan Wahyudi; Panji Adam Agus Putra; Ira Siti Rohmah Maulida
Bandung Conference Series: Sharia Economic Law 105-112
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v5i2.19200

Abstract

Abstract. This study aims to analyze the effectiveness of legal enforcement regarding the mandatory halal certification for Micro, Small, and Medium Enterprises (MSMEs) as regulated in Government Regulation Number 42 of 2024. The background of this research lies in the low compliance rate among MSME actors despite the regulation being legally binding at the national level. This research employs a qualitative method with a juridical-empirical approach. The object of the study includes 10 MSMEs operating within the campus environment of Universitas Islam Bandung (UNISBA), with data collected through interviews and direct observation. The analysis uses Soerjono Soekanto’s theory of legal effectiveness and the principles of maqāṣid al-syarī‘ah. The results show that while the legal substance is complete, its implementation at the grassroots level remains suboptimal. The main obstacles include limited understanding of the regulation among business actors, low digital literacy, and the lack of consistent assistance from authorized institutions. It is concluded that the enforcement of Government Regulation No. 42 of 2024 has not been fully effective among micro-scale MSMEs. Therefore, a more educational and collaborative strategy involving the government, halal institutions, and educational institutions is needed to enhance legal awareness and sharia compliance. Abstrak. Penelitian ini bertujuan untuk menganalisis efektivitas penegakan hukum terkait kewajiban sertifikasi halal bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) sebagaimana diatur dalam Peraturan Pemerintah Nomor 42 Tahun 2024. Latar belakang dari penelitian ini adalah rendahnya tingkat kepatuhan pelaku UMKM terhadap kewajiban tersebut, meskipun regulasi sudah berlaku secara nasional. Penelitian ini menggunakan metode kualitatif dengan pendekatan yuridis empiris. Objek penelitian adalah 10 UMKM yang beroperasi di lingkungan kampus Universitas Islam Bandung (UNISBA), dengan teknik pengumpulan data melalui wawancara dan observasi langsung. Analisis dilakukan menggunakan teori efektivitas hukum Soerjono Soekanto dan prinsip maqāṣid al-syarī‘ah. Hasil penelitian menunjukkan bahwa substansi hukum telah tersedia secara lengkap, namun implementasi di lapangan belum berjalan optimal. Kendala utama meliputi minimnya pemahaman pelaku usaha terhadap regulasi, literasi digital yang rendah, serta belum hadirnya pendampingan intensif dari lembaga yang berwenang. Kesimpulannya, efektivitas penegakan hukum PP No. 42 Tahun 2024 belum maksimal pada tingkat UMKM mikro, sehingga dibutuhkan strategi edukatif dan kolaboratif dari pemerintah, lembaga halal, serta institusi pendidikan untuk meningkatkan kesadaran hukum dan kepatuhan syariah.
Analisis Penambahan Biaya Transaksi QRIS Menurut Fikih dan Regulasi BI Fathiya Maisa Zahra; Asep Ramdan Hidayat; Ira Siti Rohmah Maulida
Bandung Conference Series: Sharia Economic Law 131-140
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v5i2.19349

Abstract

Abstract. QRIS (Quick Response Code Indonesian Standard) is a non-cash payment system innovation initiated by Bank Indonesia to encourage financial efficiency and inclusion, especially for MSME actors. However, the practice of adding transaction fees by traders to consumers raises problems from the perspective of muamalah fiqh and Bank Indonesia regulations, especially Article 52 paragraph (1) of PBI No. 23/6/PBI/2021. This research uses a qualitative method with a normative, juridical, and empirical approach. Data was obtained through literature studies and interviews with business actors. The results of the study show that the additional QRIS fee violates the provisions of applicable regulations and is not in accordance with the principles of fiqh muamalah, such as transparency, willingness, and fairness in the contract. Additional costs without prior agreement can create an element of garar, as well as contrary to the rules of "la dharara wa la dhirar" and "al-ghunmu bil-ghurm". The sharia solution is price separation based on a payment method that is publicly communicated from the beginning of the transaction. This research emphasizes the need for stronger education and supervision in the implementation of the QRIS system to remain in line with sharia principles and applicable regulations. Abstrak. QRIS (Quick Response Code Indonesian Standard) merupakan inovasi sistem pembayaran non-tunai yang diinisiasi oleh Bank Indonesia untuk mendorong efisiensi dan inklusi keuangan, khususnya bagi pelaku UMKM. Namun, praktik penambahan biaya transaksi oleh pedagang kepada konsumen memunculkan persoalan dalam perspektif fikih muamalah dan peraturan Bank Indonesia, khususnya Pasal 52 ayat (1) PBI No. 23/6/PBI/2021. Penelitian ini menggunakan metode kualitatif dengan pendekatan normatif, yuridis, dan empiris. Data diperoleh melalui studi pustaka dan wawancara dengan pelaku usaha. Hasil penelitian menunjukkan bahwa penambahan biaya QRIS melanggar ketentuan peraturan yang berlaku dan tidak sesuai dengan prinsip fikih muamalah, seperti transparansi, kerelaan, dan keadilan dalam akad. Tambahan biaya tanpa kesepakatan sebelumnya dapat menimbulkan unsur garar, serta bertentangan dengan kaidah "la dharara wa la dhirar" dan "al-ghunmu bil-ghurm". Solusi syariahnya adalah pemisahan harga berdasarkan metode pembayaran yang disampaikan secara terbuka sejak awal transaksi. Penelitian ini menegaskan perlunya edukasi dan pengawasan yang lebih kuat dalam penerapan sistem QRIS agar tetap sejalan dengan prinsip syariah dan regulasi yang berlaku.
Tinjauan Hukum Islam terhadap SK PERBAZNAS Nomor 13 Tahum 2025 Fitri Nurhaidah; Arif Rijal Anshori; Ira Siti Rohmah Maulida
Bandung Conference Series: Sharia Economic Law 531-538
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v5i2.19553

Abstract

Abstract. In an effort to provide legal certainty and facilitate the public in fulfilling their zakat obligations, BAZNAS issued PERBAZNAS Decree Number 13 of 2025, which stipulates the nishab (minimum threshold) for income and service zakat as equivalent to 85 grams of gold, or IDR 85,685,972.00 annually (IDR 7,140,498.00 monthly). However, this policy has raised questions from the perspective of Islamic law, as Yusuf Qardhawi and the Indonesian Ulema Council (MUI) Fatwa No. 3 of 2003 on income zakat state that the nishab for professional zakat refers only to 85 grams of gold, whose value fluctuates over time. This study aims to examine the decree from the perspective of Islamic law. It employs a qualitative method using a normative juridical approach. Data were collected through document analysis and interviews with BAZNAS of Bandung City. The findings reveal that the legal basis for BAZNAS in issuing the decree refers to Article 7 Paragraph 1c of Law Number 23 of 2011. Although the MUI Fatwa does not explicitly state that the nishab may be converted into rupiah, BAZNAS's decision to do so based on the value of 85 grams of gold is considered a technical adjustment rather than a substantive change in Islamic law. This policy is deemed to be in accordance with Islamic law, both textually (nash) and contextually (ijtihad), as it aligns with the principles of ease (taysir) and public interest (maslahah) in Islamic legal tradition. Abstrak. Dalam upaya memberikan kepastian hukum serta memberikan kemudahan untuk masyarakat, BAZNAS mengeluarkan SK PERBAZNAS Nomor 13 Tahun 2025 yang menetapkan nishab zakat pendapatan dan jasa sebesar 85 gram emas atau setara dengan Rp85.685.972,00 per tahun atau Rp7.140.498,00 per bulan. Namun, dengan adanya kebijakan tersebut menimbulkan pertanyaan dalam perspektif hukum Islam, karena menurut Yusuf Qardhawi dan fatwa MUI Nomor 3 Tahun 2003 tentang zakat penghasilan, standar nisab zakat profesi hanya merujuk pada 85 gram emas. Penelitian ini bertujuan untuk mengkaji kebijakan tersebut dalam perspektif hukum Islam. Penelitian ini menggunakan metode kualitatif dengan pendekatan yuridis normatif. Data diperoleh melalui studi dokumen dan wawancara dengan BAZNAS Kota Bandung. Berdasarkan temuan, dasar kebijakan BAZNAS dalam membuat SK tersebut merujuk pada Pasal 7 Ayat 1c Undang-Undang Nomor 23 Tahun 2011. Meskipun dalam Fatwa MUI Nomor 3 Tahun 2003 tidak eksplisit menyebutkan nishab zakat di konversi ke nilai rupiah, keputusan BAZNAS yang menetapkan nilai rupiah berdasarkan harga 85 gram emas adalah bentuk penyesuaian teknis, bukan perubahan substansi hukum. Kebijakan tersebut dinilai sesuai dengan hukum Islam, baik secara tekstual (nash) ataupun konstekstual (ijtihad), karena telah sesuai dengan prinsip kemudahan (taysir) dan sesuai dengan kemaslahatan (maslahah) dalam syariat Islam.
Analisis Fikih Muamalah terhadap Sistem Multi Level Marketing pada Perusahaan Tiens Syariah Kota Bandung Fadel Muhammad; Arif Rijal Anshori; Ira Siti Rohmah Maulida
Bandung Conference Series: Sharia Economic Law 265-270
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v5i2.20145

Abstract

Abstract. The rapid advancement of technology in Indonesia has led to the emergence of various new business models, including the use of social media as a marketing tool. This development is evident in the widespread use of online shopping applications and the rise of e-commerce. One of the fast-growing internet-based business systems is Multi-Level Marketing (MLM). According to Lexy J. Moleong, qualitative research is a procedure that produces descriptive data in the form of written or spoken words from people and observable behavior. Descriptive research aims to portray existing phenomena, whether natural or man-made. In practice, distributors can view bonuses based on the percentages set by the company, making the amount clear once sales targets are met. The MLM system implemented by Tiens Syariah conceptually aligns with Sharia principles, as reflected in the use of ju‘alah and wakalah contracts, the presence of tangible products as objects of sale, and commissions derived from product sales rather than membership fees. Thus, in theory, this system complies with the principles of Islamic commercial jurisprudence (fiqh muamalah). Abstrak. Pesatnya kemajuan teknologi di Indonesia memunculkan berbagai pola bisnis baru, termasuk pemanfaatan media sosial sebagai alat pemasaran. Perkembangan ini terlihat dari maraknya aplikasi belanja online dan kemunculan e-commerce. Salah satu sistem bisnis berbasis internet yang berkembang pesat adalah Multi Level Marketing (MLM). Menurut Lexy J. Moleong, penelitian kualitatif adalah prosedur yang menghasilkan data deskriptif berupa kata-kata tertulis atau lisan dari orang-orang dan perilaku yang diamati. Penelitian deskriptif bertujuan untuk menggambarkan fenomena-fenomena yang ada, baik yang bersifat alamiah maupun hasil rekayasa manusia. Dalam praktiknya, distributor dapat melihat bonus sesuai persentase yang telah ditetapkan perusahaan, sehingga jumlahnya jelas ketika target penjualan terpenuhi. Sistem MLM yang diterapkan Tiens Syariah secara konseptual mengarah pada prinsip syariah, tercermin dari penggunaan akad ju’alah dan wakalah, keberadaan produk nyata sebagai objek jual beli, serta komisi yang berasal dari hasil penjualan, bukan dari biaya pendaftaran anggota. Dengan demikian, secara teori sistem ini telah sesuai dengan prinsip-prinsip fikih muamalah.
Analisis Kewenangan Absolute Pengadilan Agama dalam Menyelesaikan Sengketa Ekonomi Syariah Pasca Putusan Mahkamah Konstitusi Nomor 93/PUU-X/2012 Rizky Chandra Wijaya Firdaus; Arif Rijal Anshori; Ira Siti Rohmah Maulida
Bandung Conference Series: Sharia Economic Law 313-316
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v5i2.20349

Abstract

Abstract. This study discusses the absolute authority of the Religious Court in handling Islamic economic dispute cases following the Constitutional Court Decision Number 93/PUU-X/2012. In previous practice, there was a dualism of authority between the General Court and the Religious Court. This research uses a normative juridical method and a case study approach at the Religious Court of Bandung City. The results show that the Constitutional Court's decision has clarified the Religious Court’s authority, but field implementation still faces obstacles such as lack of public legal literacy and inconsistent understanding among law enforcement. Therefore, institutional strengthening and legal socialization are urgently needed. Abstrak. Penelitian ini membahas tentang kewenangan absolut Pengadilan Agama dalam menangani perkara sengketa ekonomi syariah setelah adanya Putusan Mahkamah Konstitusi Nomor 93/PUU-X/2012. Dalam praktik sebelumnya, terdapat dualisme kewenangan antara Pengadilan Negeri dan Pengadilan Agama. Penelitian ini menggunakan metode yuridis normatif dan pendekatan studi kasus di Pengadilan Agama Kota Bandung. Hasil penelitian menunjukkan bahwa putusan MK tersebut telah memperjelas kewenangan Pengadilan Agama, namun implementasi di lapangan masih mengalami hambatan berupa kurangnya pemahaman hukum masyarakat dan belum meratanya pemahaman aparat penegak hukum. Oleh karena itu, penguatan kelembagaan dan sosialisasi hukum menjadi kebutuhan mendesak.
Co-Authors Aditya Hoerurohman Agyl Muhammad Dzikrullah Ahmad Reyhansyah Ashadi Ahmad Zaini, Abdul Malik dan Allika Rafaldini Amalia Rahmawati Amrullah Hayatudin Anisa Rizky Khopipah Arif Rijal Anshori Arlin Qolbiniarti Nuraeni Asep Ramdan Hidayat Asep Ramdan Hidayat Aulia Aniatun Nisa Ayen Nanda Citra Yustia Najla Nurghina Deby Puspitaningrum Deden Gandana Madjakusumah Delia Dwiyanti Hasanah Desi Setiyadi Fadel Muhammad Fadhila Azzahra Fahmi Fatwa Rosyadi Satria Hamdani Fathiya Maisa Zahra Febriadi, Sandy Rizki Firda Nurfadilah Fitri Nurhaidah Hilman Nurul Aripin Humaira Aini Bilqis Ifa Hanifah Senjiati Ifa Hanifia Senjiati Ilham Nur Rohman Intan Nurul Falah Irania Nuralif Itsnaina Lathifah Ridwan Iwan Permana Jajang Saepul Hamzah Lenni Liza Dzulhijjah M Rachmat Effendi Mahesa Adi Regawa Marjan Laraswati Maulydiani Utami Azzahra Meighina Multazam An-Nuur Muh. Ikbal Bh. Lewa Muhammad Anggionaldi Muhammad Fadhli Afkar Muhammad Rafif Muhammad Rizky Sya’bani Abidin Muhammad Tricahyo Permadi Mulki Araf Ramdan Munawaroh Nadiya Ratna Pura Nadya Salsabila Nasywa Nathani Salsabila Nazwa Divalya Raya Gunadi Neneng Hasanah Neng Dewi Himayasari Noviyanti Ramdhani Nur Alvi Maulidi Hidayah Nur Kholifa Mija Nur, Muhammad Fakhriansyah Panji Adam Agus Putra Popon Srisusilawati Puput Nurul Aulia Qori Nur Syara Ridwan Wahyudi ridwan, itsnaina lathifah Rinaz Meikusdanti Rizky Chandra Wijaya Firdaus Rouzi, Kana Safrina Salman Fachri Fadhlurrahman Sandy Rizki Febriadi Sarah Putri Fadhilah Siti Karomah Nuraeni Siti Sartika Trisya Aprianti Udin Saripudin Vikrama Waldani Wahyudin, Yadi Wiguna Mughni Nurahman Wulan yadi wahyudin Yori Kemiain Zaini Abdul Malik Zaldy Suhatman Zaldy Suhatman, Zaldy Zilan Fauzi Rahman