Mohamad Maftuh Fauzi
Sekolah Tinggi Ilmu Ekonomi Syariah Putera Bangsa Tegal

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Analisis Semantik Terminologi Akad Muamalah dalam Kitab Fath Al-Qarib Al-Mujib dan Relevansinya terhadap Terminologi Akuntansi Syariah Kontemporer Mohamad Maftuh Fauzi; Heros Satrio Wibowo
Journal of Islamic Economics and Finance Vol. 3 No. 4 (2025): November : Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v3i4.3907

Abstract

The development of the Islamic economy and finance has encouraged the widespread use of muamalah contract terminology in various Islamic financial products and contemporary Islamic accounting standards. Terms such as murābaḥah, muḍārabah, musyārakah, ijārah, and rahn, which originate from the corpus of classical Islamic jurisprudence (fiqh), are now employed as technical terminology in modern financial practices. This shift in the context of their usage has the potential to generate semantic transformation, thereby necessitating semantic analysis to examine the conceptual continuity between classical fiqh literature and contemporary Islamic accounting. This study aims to analyze the meanings of muamalah contract terminology in Fath al-Qarib al-Mujib and to examine its relevance to the terminology employed in contemporary Islamic accounting. The study adopts a qualitative approach using semantic analysis as its primary method. The research data consist of muamalah contract terminology found in Fath al-Qarib al-Mujib, which is analyzed through the identification of lexical meaning, terminological meaning, semantic relations, and semantic development within the context of the modern Islamic economy. The findings reveal that the muamalah contract terminology in Fath al-Qarib al-Mujib demonstrates strong conceptual continuity with the terminology used in Islamic accounting. Nevertheless, several terms have undergone functional expansion and semantic specialization as a consequence of the development of modern financial systems. These findings indicate that a comprehensive understanding of terminology in classical Islamic scholarly texts (turāth) is essential for maintaining conceptual consistency between classical fiqh al-muamalah and contemporary Islamic accounting practices. This study contributes to the advancement of Arabic semantic studies while strengthening the integration of Arabic language studies, fiqh al-muamalah, and Islamic accounting.