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All Journal Bandung Conference Series : Sharia Economic Law
Arif Rijal Anshori
Prodi Hukum Ekonomi Syariah, Fakultas Syariah, Universitas Islam Bandung
Religion Economics, Econometrics & Finance

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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.
Implementasi Fatwa Halal MUI pada Kuliner Non-Halal Cibadak Kota Bandung Nazwa Meliana Putri; Arif Rijal Anshori; Ira Siti Rohmah
Bandung Conference Series: Sharia Economic Law 297-304
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v6i2.25761

Abstract

Abstract. This study is grounded in the sociological condition of the Cibadak Night Culinary Area in Bandung, a highly heterogeneous and multicultural space where halal and non-halal food vendors operate side by side in a crowded public area. The close proximity between stalls creates a high risk of impurity mixing (ikhtilath) and product status ambiguity (syubhat) for Muslim consumers, a concern reinforced by an incident at the end of 2025 involving the undisclosed use of lard. This research examines how Indonesian Ulema Council (MUI) Fatwa Number 4 of 2003 on Halal Fatwa Standardization is implemented in food trading practices in the area, the obstacles to its supervision, and how Islamic economic law reviews this ambiguity. A socio-legal (yuridis-empiris) approach with descriptive-analytical specification was applied. Primary data were collected through repeated non-participant observation, documentation studies, and semi-structured in-depth interviews with consumers, culinary vendors, and a representative of MUI. Findings show that halal labeling and certification remain partial and inconsistent, socialization is not matched by facilitation and post-certification supervision, and the dense, unsegregated layout of the area heightens the risk of cross-contamination. From an Islamic economic law perspective, these conditions constitute gharar fil-washf and weaken the function of al-hisbah, requiring a more inclusive, collaborative model of halal oversight that protects Muslim consumers without marginalizing non-Muslim traders. Abstrak. Penelitian ini dilatarbelakangi oleh kondisi sosiologis Kawasan Kuliner Malam Cibadak Kota Bandung yang bersifat heterogen dan multikultural, di mana pedagang makanan halal dan non-halal beroperasi berdampingan dalam satu ruang publik yang padat. Kedekatan geografis antar-gerai menimbulkan risiko tinggi terjadinya percampuran (ikhtilath) serta ketidakjelasan status produk (syubhat) bagi konsumen Muslim, terlebih setelah insiden penggunaan minyak babi tanpa label yang transparan pada akhir tahun 2025. Penelitian ini bertujuan menganalisis implementasi Fatwa Majelis Ulama Indonesia (MUI) Nomor 4 Tahun 2003 tentang Standarisasi Fatwa Halal pada praktik jual beli makanan di kawasan tersebut, kendala dalam pengawasannya, serta tinjauan hukum ekonomi syariah terhadap ketidakjelasan status produk kuliner tersebut. Penelitian menggunakan pendekatan yuridis-empiris dengan spesifikasi deskriptif-analitis. Data primer dikumpulkan melalui observasi lapangan non-partisipan berulang, studi dokumentasi, dan wawancara mendalam semi-terstruktur bersama konsumen, pelaku usaha kuliner, serta perwakilan MUI. Hasil penelitian menunjukkan bahwa pelabelan dan sertifikasi halal masih bersifat parsial dan tidak seragam, sosialisasi belum diimbangi fasilitasi dan pengawasan pascasertifikasi, serta tata letak kawasan yang padat dan tanpa sekat memperbesar risiko kontaminasi silang. Dalam perspektif hukum ekonomi syariah, kondisi tersebut mengandung unsur gharar fil-washf dan melemahkan fungsi al-hisbah, sehingga diperlukan model pengawasan halal yang lebih inklusif dan kolaboratif tanpa memarjinalkan pedagang non-Muslim.
Co-Authors Ahmad Reyhansyah Ashadi Ayen Nanda Citra Yustia Najla Nurghina Humaira Aini Bilqis Ifa Hanifia Senjiati Ira Siti Rohmah Ira Siti Rohmah Maulida Mila Agustin Mutiara Alya Syakira Nasywa Nathani Salsabila Nazwa Meliana Putri Putri Azzahra Qori Nur Syara Rinaz Meikusdanti Salma Saqina Silmi Camelia Ahmad Yori Kemiain Zia Firdaus Nuzula