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All Journal Journal of Indonesian Islamic Studies
Merlin Husnul Avita
UIN Raden Intan Lampung
Religion Education Languange, Linguistic, Communication & Media Other

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Distribution of Tourism Management Revenue Under Sharia Economic Law: A Case Study of Mount Nirwana Merlin Husnul Avita; Yufi Wiyos Rini Masykuroh; Nurasari
Journal of Indonesian Islamic Studies Vol. 6 No. 1 (2026): Journal of Indonesian Islamic Studies (October)
Publisher : Postgraduate Program of the State Islamic Institute of Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/jiis.v6i1.12629

Abstract

Community-based tourism management requires a fair profit-sharing system to ensure both community welfare and the sustainability of tourism management. However, the management of Gunung Nirwana Tourism still applies an equal profit-sharing system without considering the level of participation and contribution of each member. This study aims to analyze the profit-sharing practices in the management of Gunung Nirwana Tourism and examine them from the perspective of Islamic Economic Law. The research employed a qualitative approach using field research methods, with data collected through interviews, observations, and documentation involving eight administrators of the Pokdarwis Pesona Jaya Tourism Awareness Group. The findings indicate that the profit-sharing practice in the management of Gunung Nirwana Tourism is not yet fully in accordance with Islamic Economic Law, particularly the provisions of DSN-MUI Fatwa No. 115/DSN-MUI/IX/2017 and the Compilation of Islamic Economic Law (KHES). Although the management has implemented the principles of deliberation and transparency, the equal distribution of profits without considering each member's contribution does not fully reflect the principles of justice, trustworthiness, and the balance of rights and obligations.
Co-Authors Nurasari Yufi Wiyos Rini Masykuroh