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Implementation of Land and Building Tax Owned by Deceased Persons Reviewed from the Foundation of Sharia Economic Law Asyhari, Shofarobbani
At-Tuhfah : Jurnal Studi Keislaman Vol. 14 No. 1 (2025): At-Tuhfah : Jurnal Studi Keislaman
Publisher : Universitas Nahdlatul Ulama Sunan Giri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32665/attuhfah.v14i1.3420

Abstract

This study examines the implementation of land and building tax owned by deceased people, which is charged to the heirs. The purpose of this study is to determine and describe the imposition of tax on deceased people and the responsibility of their heirs according to the perspective of Sharia Economic Law. This study is a field research. Data collection techniques include observation, in-depth interviews, Forum Group Discussion, and content analysis. The theories used are the theories of Dharibah. The study results show that the problem of implementing a tax on deceased people in Sukorejo village according to The Regional Revenue Agency is caused by data that has not been updated. This can be resolved by updating and recording the latest data so that taxpayers for deceased people no longer appear as bills that must be borne by the new taxpayer (heir). According to the review of Sharia Economic Law, this case falls under the discussion of Dharibah, where the implementation of tax collection by the state can be justified as long as there is no element of oppression, and the state is in need.
Transparansi Digital dalam Pembulatan Harga di Market Place Shopee: Standarisasi Praktik Pembulatan Berbasis Syariah Shofa Robbani; Ana Mar'atus Safitri; Silvina, Anida Ulya; Sholikhah, Ria Ardaniatus; Putra, Sendy Nova Airlangga
Ummul Qura Jurnal Institut Pesantren Sunan Drajat (INSUD) Lamongan Vol. 9 No. 2 (2025): Jurnal Ilmiah Institut Pesantren Sunan Drajat (INSUD) Lamongan
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/uq.v9i2.1838

Abstract

This study examines the practice of price rounding in the Cash On Delivery (COD) payment system on the e-commerce platform Shopee, highlighting issues of information transparency and its compliance with the principles of Islamic economic law. The main issue raised is the lack of notification to consumers regarding price rounding by couriers, which can lead to injustice and financial losses. This research aims to determine the compatibility of such practices with the principles of fairness, transparency, and mutual consent as outlined in applicable Islamic law. This study employs a normative-empirical legal method with a qualitative approach, combining a literature review of Sharia principles with empirical data from observations and interviews in the Sumberrejo area, Bojonegoro. The research findings indicate that the practice of rounding prices without consent or notification to consumers violates the principles of transparency, fairness, and willingness (an-taraḍin) in Islamic law. However, if the rounding is done openly and with the consent of the consumers, it may still be acceptable under the principles of Islamic economic law. This research recommends the importance of developing Sharia-based ethical standards in e-commerce transactions that ensure transparency of information and fairness for all parties.
Islamic Microfinance Model: Combination of Commercial and Social Models in MSMEs Fostered by BAZNAS Bojonegoro Shofa Robbani; Mahesi Ernawati
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 10 No. 02 (2025): JESPB Edisi Oktober 2025
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v10i02.2530

Abstract

This research employs a qualitative descriptive approach to understand how the Islamic microfinance model, which combines social and commercial aspects, is implemented in micro, small, and medium enterprises (MSMEs) supported by Baznas Bojonegoro. The data in this study were collected through three main techniques, namely in-depth interviews with semi-structured guidelines to explore the experiences of business actors related to financing, repayment systems, assistance, and the economic and social impacts of the program; participatory observation by visiting the business location directly to observe operational activities and interactions between MSME actors and BAZNAS; and documentation in the form of collecting supporting documents such as financial reports, data on the development of fostered partner businesses, and economic program policies. The results indicate that the financing model implemented by the National Zakat Agency (BAZNAS) is an effective strategy in encouraging the economic mobility of mustahik so that they are able to transform into muzaki sustainably in the future.
Assistance for the Processing of Tofu Waste into Liquid Organic Fertilizer for Farmers in Sumberrejo District, Bojonegoro Burhanuddin, Hamam; Manshur, Ahmad; Robbani, Shofa; Farhatin, Ummu
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 1 (2024): February 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i1.145

Abstract

This assistance was carried out in Sumuragung Bojonegoro District, part of the community who work as farmers and tofu production, in 2019 there were around 50 home industry units. Most manufacturers produce separately. Tofu craftsmen in the Sumuragung area pay little attention to the disposal of their processed waste because the production method is simple. Tofu production waste includes solid waste and liquid waste. Solid waste or what is usually called okara is often used as animal feed, while liquid waste resulting from the tofu making process is directly thrown into the drain without being processed first. Processed liquid waste has the potential to pollute the environment because it still contains protein and carbohydrate compounds which can ferment and cause an unpleasant odor. The result of this assistance is making POC from tofu waste so that people are more productive
Legislasi infisakh akad: Studi konversi akad shirkah dengan akad bai’ di BSI Cabang Bojonegoro Robbani, Shofa; Ridlwan Hambali, M.; Abdulloh Hafith, Muh.; Hidayat, Wahyu
Asy-Syari’ah : Jurnal Hukum Islam Vol. 10 No. 2 (2024): Asy-Syari'ah: Jurnal Hukum Islam, Juni 2024
Publisher : LP3M Universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/assyariah.v10i2.1718

Abstract

Legislation on contract infisakh in muamalah transactions is an urgent thing to know in order to avoid it. The problem of discrepancies between contracts and practices often occurs in Sharia financial institutions, especially Sharia banks. There are several factors behind the emergence of this case, including the relatively few quality human resources who understand well the implementation of the muamalah contract. Contemporary problems with modern transactions trigger contract incompatibility, such as the conversion of a shirkah contract to a bai' contract which occurred at Bank Syariah Indonesia Bojonegoro Branch. This research aims to explain and describe the legal legislation for annulment (infisakh) of contracts in fiqh muamalah transactions, and the law for converting shirkah (meant Musharakah Mutanaqishah) contracts with bai' (meant Bai’ ‘Inah) contracts at BSI Bojonegoro Branch. This research methodology is field research with a qualitative approach. The research location is Bank Syariah Indonesia Bojonegoro Branch. Data collection techniques were obtained from observation and interviews. Meanwhile, data analysis techniques use data reduction, data presentation, and conclusion. The research results show that eliminating contracts that are not following practice and replacing them with appropriate contracts is an action that must be taken to realize the supremacy of Islamic law in muamalah transactions. Then the conversion of the shirkah contract to bai' carried out by BSI Bojonegoro Branch was the right action, and by the substance of the National Sharia Council Fatwa No. 49/DSN-MUI/II/2005 concerning Contract Conversion and Bank Indonesia Regulation No. 10/18/PBI/2008 concerning Restructuring.
RELABELING BY INFLUENCERS IN THE DIGITAL MARKETPLACE: A Legal Analysis Under Indonesian Law, Islamic Commercial Ethics, and FTC Regulations Robbani, Shofa; Fitriani, Dinda Oktavia Bulan; Alias, Muhammad Nazir; Laili, Dwi Nur; Maulana, M. Iqbal; Afida, Yuni Salma Nur; Sholihah, Amaliatus
Mu’amalah: Jurnal Hukum Ekonomi Syariah Vol. 4 No. 2 (2025)
Publisher : Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/muamalah.ebst5p68

Abstract

This research is a normative legal study using a case study approach that analyzes the legal and ethical implications of relabeling practices conducted by influencers in Indonesia. The problem arises from the case of Shella Saukia and Umama Scarf, in which original hijab products were resold after their brand labels were replaced with a private “SS” label without authorization. This practice poses serious legal concerns regarding consumer deception, violation of trademark rights, and unfair business competition in digital commerce. The study relies entirely on secondary data through library research, using primary legal materials such as Law Number 8 of 1999 on Consumer Protection, Law Number 20 of 2016 on Trademarks and Geographical Indications, and Regulation of the Minister of Trade Number 73 of 2015 on Mandatory Labeling on Goods. The analysis applies a normative qualitative method by correlating Indonesian positive law with principles of fiqh muamalah—particularly ṣidq (honesty), bayān (transparency), and ‘adālah (justice). The findings show that unauthorized relabeling violates consumers’ rights to accurate information, infringes trademark protection, and distorts fair market competition. From an Islamic legal perspective, such practices constitute tadlīs (deception), gharar (uncertainty), and ghasb (unlawful appropriation), all of which are categorically prohibited. As a comparative framework, this study also refers to the United States Federal Trade Commission (FTC) regulations, which strictly mandate truth-in-labeling and prohibit deceptive or unfair marketing practices. These standards provide valuable insight for strengthening Indonesia’s regulatory safeguards. The study concludes that harmonizing positive law, Islamic legal principles, and international best practices is essential to ensuring a fair, transparent, and ethical digital trade ecosystem.      
UNDERSTANDING THE 7 KEY PROHIBITIONS IN ISLAMIC TRADE PRACTICES Iin Candrawati; Shofa Robbani
JURNAL PROFIT Vol 9, No 1 (2025): Economic And Development
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i1.10642

Abstract

This paper aims to identify and analyze the seven main prohibitions in Islamic trade practices: riba (usury), gharar (uncertainty), tadlis (deception), maysir (gambling), ghabn (exploitation), najsh (price manipulation), and jahalah (ignorance). The research employs descriptive and qualitative methods, focusing on an extensive review of relevant literature as the primary source of data. The findings indicate that violations of these prohibitions result in economic injustice and social harm, undermining the principles of fairness and balance advocated by Islamic teachings. By understanding and avoiding these forbidden practices, Muslim business practitioners can promote a just and Sharia-compliant economic system. The study highlights the importance of education and awareness to ensure the integration of Islamic principles into business activities.
ONLINE BUYING AND SELLING SYSTEM OF DROPSHIPPING AND RESELLING IN THE PERSPECTIVE OF STATUTORY REGULATIONS AND ISLAMIC ECONOMIC FATWAS Candrawati, Iin; Hafith , Muh. Abdulloh; Robbani , Shofa; Huda , Nurul
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 9 No 2 (2025): Desember 2025
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v9i2.28543

Abstract

The rapid growth of digital commerce in Indonesia has encouraged the emergence of innovative business models such as dropshipping and reselling. This study aims to analyze the legal status of dropshipping and reselling systems under both Indonesian statutory regulations and Islamic economic fatwas. Using a qualitative normative legal research approach, the study applies statute, conceptual, and comparative analyses of the Consumer Protection Law, Electronic Transaction Law, and related DSN-MUI Fatwas. The findings show that Indonesian positive law recognizes dropshipping and reselling as lawful business activities when they adhere to transparency, accountability, and consumer protection principles. The study concludes that harmonization between national regulations and Islamic economic fatwas is essential to ensure that digital trade operates within a framework of both legal enforceability and moral ethics. An integrative approach combining statutory compliance and Sharia principles can strengthen justice, fairness, and transparency in Indonesia’s digital economy. This study contributes to the development of digital commerce law by offering an integrative model between statutory enforceability and Islamic ethical legitimacy.
PELATIHAN PENGELOLAAN SAMPAH PLASTIK: PEMBUATAN TEMPAT SAMPAH ECOBRICK SEBAGAI SOLUSI RAMAH LINGKUNGAN: PLASTIC WASTE MANAGEMENT TRAINING: MAKING ECOBRICK WASTE BINS AS AN ENVIRONMENTALLY FRIENDLY SOLUTION Priadana, Benny Widya; Fatoni, Mohammad; Robbani, Shofa; Sahira, Madhia Ramma; Ahmadi, Heri
PADIMAS Jurnal Pengabdian Masyarakat Vol. 4 No. 02 (2025): Padimas (Jurnal Pengabdian Masyarakat)
Publisher : PADIMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32665/padimas.v4i02.5567

Abstract

Pengelolaan limbah plastik yang belum optimal di lingkungan pedesaan mendorong perlunya edukasi dan pelatihan kreatif untuk meningkatkan kesadaran masyarakat terhadap isu lingkungan. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi lingkungan dan keterampilan praktik ibu-ibu PKK Desa Klempun dalam memanfaatkan limbah plastik menjadi produk ecobrick ramah lingkungan. Kegiatan ini dilaksanakan melalui metode pelatihan yang mencakup pemaparan materi, demonstrasi, praktik langsung, dan pendampingan. Data diperoleh melalui observasi dan evaluasi berbasis kuesioner, kemudian dianalisis secara deskriptif. Hasil kegiatan menunjukkan pemahaman peserta terhadap konsep pengelolaan limbah dan ecobrick mencapai 85%, kesadaran lingkungan sebesar 90%, serta keterampilan praktik sebesar 80%, yang mencerminkan peningkatan kemampuan peserta dalam mengolah limbah plastik secara kreatif. Kegiatan pengabdian ini berhasil meningkatkan pengetahuan dan keterampilan warga dalam mengelola sampah plastik melalui pembuatan tempat sampah berbahan ecobrick yang berdampak positif pada peningkatan kesadaran lingkungan.
ANALISIS PERANG DAGANG AS-CINA TERHADAP PROFITABILITAS UMKM BERBASIS SYARIAH PERSPEKTIF MAQASHID SYARIAH Robbani, Shofa; Aghitsni, Rahmatika; Wahyuni, Devi; Sofi, Vera; Andhika, Andhika; Putra, Purnama; Umam, Muhammad Habib Faliqul; Najih, Ahmad farhan
Al-Idarah Vol 6 No 2 (2025): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/idarah.2025.v6i2.173-189

Abstract

Perang dagang Amerika Serikat-Cina sejak 2018 berdampak signifikan terhadap ekonomi global, termasuk UMKM berbasis syariah di Indonesia. Penelitian ini menganalisis dampak perang dagang terhadap profitabilitas UMKM syariah dan implementasi prinsip Maqashid Syariah sebagai strategi mitigasi. Menggunakan pendekatan mixed methods, data diperoleh melalui wawancara tiga pelaku UMKM syariah dan dianalisis secara tematik dan deskriptif kuantitatif. Hasilnya menunjukkan dampak berupa kenaikan harga bahan baku, penurunan permintaan, dan terganggunya distribusi. Namun, penerapan nilai Maqashid Syariah seperti hifzh al-māl dan kejujuran memperkuat ketahanan usaha. Strategi seperti diversifikasi bahan baku, efisiensi produksi, dan pemanfaatan platform digital syariah membantu UMKM bertahan. Prinsip Maqashid Syariah terbukti strategis dalam memperkuat daya saing dan keberlanjutan UMKM di tengah ketidakpastian ekonomi.
Co-Authors Afida, Yuni Salma Nur Afriska, Meysa Aghitsni, Rahmatika Agus Setia Rega Ahmad Adil Manan Ahmad Fakhrudin Ahmad Fauzi Ahmad Misbakhul Khoir Ahmad Munir Ahmadi, Heri Ainu Zumrudiana Akmal Bayu Aji Alias, Muhammad Nazir Amang Fathurrohman Ana Mar'atus Safitri Ana Mar'atus Safitri Anang , Arif Al Andhika Andhika, Andhika Arditta Febriyanti Ashifyan Asror, Khozinatul Azizah, Imroatul Candrawati, Iin Cholda Najmanal Hadro Dhea Puput Mulyati Dina Anggraini Dinda Oktavia Bulan Fitriani Diska Hartanti Duwi Alfiana Fahmi Khumaini Farhatin, Ummu Farida Isroini Fauzi Ahmad Muda Fiki Nur Dhiya’ul Ikhsan Fitri Nadziratul Hikmah Fitriani, Dinda Oktavia Bulan Hafith , Muh. Abdulloh Hafith, Muh. Abdulloh Hakim Musthofa Habibullah Hamam Burhanuddin Hamdan Basory Huda , Nurul Ifa Khoiria Ifa Khoiria Ningrum Iin Candrawati Iksana Putra, Rawin Imroatul Azizah IMROATUL AZIZAH Jamaluddin Khoiria, Ifa Khozinatul Asror Lailatul Isrokiyah Laili, Dwi Nur Latifatus Syafi'iyah Linda Aprillia M Alfarid Aminuddin M. Musa Syarof M. Ridlwan Hambali Mabarroh Azizah Mahesi Ernawati Manshur, Ahmad Maulana, M. Iqbal Mayu Herlina Miftakhun Nasikhatin Ni’amah Moh. Miftahul Choiri Mohammad Fatoni Mohammad Naufal Ridlo Fasya Mohammad Rosidin Muh. Abdulloh Hafith Muhammad Albar Muhammad Irfanudin Kurniawan Muhammad Jauharul Maknun Muhammad Nazir Alias Munir Munir Mutiah Nailin Nafis Najih, Ahmad farhan Nazilatul Mubarokah Nidaul Mahmudah Niken Ayu Putri Prameswari Nur Ali Syafi’i , Muhammad Nur Azwajum Muthoharoh Priadana, Benny Widya Purnama Putra, Purnama Putra, Sendy Nova Airlangga Qurrota Ayuni, Azka Ratih Tri Oktaviana Sari Ratna Tri Oktaviani Sari Rima Febrianti, Laily Roesli, Mohammad Roudlotus Sa’adah S.A.P., Rangga Sa’adillah Sabilla Putri Khairunisa Safira Najihah Sahira , Madhia Ramma Sahira, Madhia Ramma Saiful Bakhri Sholihah, Amaliatus Sholikhah, Ria Ardaniatus Silvina, Anida Ulya Siska Putri Aprilia Sita Fatimatus Solikah Siti Aminah Siti Maulidiana Sofi, Vera Suqiyah Musafa'ah Syahrul Idzom Mahendra Tahmida Masbuchah Ulva Badi' Rohmawati Umam, Muhammad Habib Faliqul Wahyu Hidayat Wahyuni, Devi Windiyanti Laily Nuraini