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All Journal Journal of Sharia Economics Borneo : Journal of Islamic Studies Hikamia: Jurnal Pemikiran Tasawuf dan Peradaban Islam
Sulastri
UIN Sunan Gunung Djati Bandung
Religion Humanities Economics, Econometrics & Finance

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Aktualisasi pemikiran abu ubayd al-qasim ibn sallam dalam dinamika ekonomi indonesia Fajar Arif Budiyanto; Yadi Janwari; Viona Amalina; Nabila Nurhaliza Lisdiani; Sulastri
Hikamia: Jurnal Pemikiran Tasawuf dan Peradaban Islam Vol. 6 No. 2 (2026): Hikamia: Jurnal Pemikiran Tasawuf dan Peradaban Islam
Publisher : Ma'had Aly Idrisiyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58572/hkm.v6i2.330

Abstract

Pemikiran ekonomi Islam klasik memiliki kontribusi penting dalam membentuk fondasi keilmuan ekonomi Islam modern. Penelitian ini bertujuan untuk menganalisis konsep fiskal, moneter, dan kondisi ekonomi makro-mikro dalam pemikiran Abu Ubayd al-Qasim ibn Sallam sebagaimana tertuang dalam Kitab al-Amwal, serta menelusuri relevansinya terhadap kebijakan ekonomi Indonesia kontemporer. Metode yang digunakan adalah studi pustaka (library research) dengan pendekatan historis-komparatif, yang mengkaji teks-teks klasik, laporan kebijakan publik, dan data makroekonomi Indonesia tahun 2023–2024. Hasil kajian menunjukkan bahwa Abu Ubayd menekankan prinsip keadilan fiskal, transparansi pengelolaan baitul mal, larangan riba, dan distribusi kekayaan demi kemaslahatan umum (maslahah ‘ammah). Pemikiran tersebut memiliki relevansi kuat dengan kebijakan fiskal dan moneter Indonesia saat ini, khususnya dalam integrasi zakat dan pajak, penguatan keuangan sosial Islam, serta penerapan prinsip keberlanjutan (SDGs). Oleh karena itu, nilai-nilai ekonomi Abu Ubayd dapat dijadikan rujukan etis dan struktural dalam perumusan kebijakan ekonomi nasional yang berkeadilan dan berkelanjutan.
COMPARATIVE ANALYSIS OF STATE FINANCIAL GOVERNANCE:PERSPECTIVES FROM ISLAMIC ECONOMICS AND INDONESIAN GOVERNANCE Bella Ayu Farasypa; Sulastri; Nissa Arrasyidi; Nabila Nurhaliza Lisdiani; Viona Amalina; Yuni Jamilatul Muslihat
Journal of Sharia Economics Vol. 7 No. 2 (2026): Islamic Economics
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v7i2.10422

Abstract

This study analyzes the management of state revenues and expenditures from the perspective of Islamic public finance instruments and the Indonesian fiscal system. This study aims to compare classical Islamic fiscal governance mechanisms with the implementation of the Indonesian State Budget (APBN) for the 2021–2025 period and to measure state budget efficiency. The research methodology employs a quantitative descriptive approach combined with comparative literature analysis. Secondary data were gathered from the Central Statistics Agency (BPS) publications and classical Islamic public finance literature. Research findings indicate that state revenues and expenditures experienced continuous annual growth, with taxation remaining the primary backbone of Indonesia's receipts, whereas Islamic public finance relies on zakat, kharaj, jizyah, and fai'. Mathematical calculation of fiscal indicators yielded an estimated final balance of Rp71.310 using the efficiency formula (130,987-59,677).The study concludes that Indonesia possesses superior revenue capacity (cash surplus) and can strengthen national fiscal sustainability by integrating the principles of equity and transparency from Islamic public finance.
Ijma’ dan Ijtihad Kolektif dalam Fatwa DSN-MUI tentang Kegiatan Usaha Bulion Sulastri; Mustofa
Borneo : Journal of Islamic Studies Vol. 6 No. 2 (2026): BORNEO: Journal of Islamic Studies
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/borneo.v6i2.4590

Abstract

This study examines the roles of ijmāʿ and collective ijtihad in DSN-MUI Fatwa No. 166 of 2026 on Sharia-Compliant Bullion Business Activities, focusing on the scope of its references to consensus and their relationship to its operational provisions. It employs normative legal research based on a literature study, using a conceptual approach and document analysis. Research materials comprise the fatwa, works on Islamic legal theory, and studies on collective ijtihad and Islamic finance fatwas. The analysis identifies the subjects of the reported consensus, compares their scope with the bullion provisions, and examines the relationships among juristic opinions, considerations of public benefit, and the adopted rulings. The findings indicate that the references to consensus concern specific matters: the permissibility of qirāḍ using dinars and dirhams and the disposition of jointly owned property that cannot be physically divided. These references cannot automatically be extended to establish consensus on all bullion business mechanisms. The fatwa’s operational provisions reflect the selection of juristic opinions on disputed issues and the formulation of rulings through institutional deliberation. The study concludes that the bullion fatwa is a product of collective ijtihad that employs reported consensus as an argumentative reference within its specific scope. These findings underscore the importance of distinguishing consensus reported in Islamic jurisprudence from institutional decisions in Islamic finance fatwa-making.
Co-Authors Bella Ayu Farasypa Fajar Arif Budiyanto Mustofa Nabila Nurhaliza Lisdiani Nissa Arrasyidi Viona Amalina Yadi Janwari Yuni Jamilatul Muslihat