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All Journal TOMALEBBI: Jurnal Pemikiran, Penelitian Hukum, Pendidikan Pancasila dan Kewarganegaraan (PPKn) AL-Fikr I-ECONOMICS: A Research Journal on Islamic Economics JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia DIKTUM: Jurnal Syariah dan Hukum AL-MAIYYAH Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah International Journal of Supply Chain Management Khatulistiwa: Journal of Islamic Studies Istinbath: Jurnal Hukum dan Ekonomi Islam Nizham Journal of Islamic Studies Madinah: Jurnal Studi Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Adzkiya : Jurnal Hukum dan Ekonomi Syariah BISEI: Jurnal Bisnis dan Ekonomi Islam Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Al-Kharaj: Journal of Islamic Economic and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Economic, Public, and Accounting (JEPA) Mu'amalat: Jurnal Kajian Hukum Ekonomi Syariah BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam Ulumuna Management of Zakat and Waqf Journal (MAZAWA)) Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Ad-Dariyah Al-Buhuts (e-journal) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Banco: Jurnal Manajemen dan Perbankan Syariah Mauriduna : Journal of Islamic studies Journal Islamic Economics Ad Diwan Balanca : Jurnal Ekonomi dan Bisnis Islam Jurnal Ekonomi Syariah dan Bisnis Jurnal Ekonomi dan Binsis ANWARUL: Jurnal Pendidikan dan Dakwah Ash-Shahabah: Jurnal Pendidikan dan Studi Islam Maqrizi : Journal of Economics and Islamic Economics Investama : Jurnal Ekonomi dan Bisnis DIKTUM: JURNAL SYARIAH DAN HUKUM Al-Iftah: Journal of Islamic studies and society Madani: Multidisciplinary Scientific Journal Borneo Islamic Finance and Economics Journal (BIFEJ) Jurnal Inovasi Pendidikan Agama Islam Indonesia Journal Of Zakat and Waqf Al-fiqh : Journal of Islamic Studies Socius: Social Sciences Research Journal Southeast Asia Journal of Graduate of Islamic Business and Economics Journal of Management and Innovation Entrepreneurship (JMIE) At Tawazun Jurnal ekonomi Islam Media Hukum Indonesia (MHI) Nomico Tafaqquh : Jurnal Hukum Ekonomi Syariah dan Ahwal Syahsiyah Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Ilmiah Multidisiplin Keilmuan Mandira Cendikia (JIMK-MC) TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis Islamic Financial And Accounting Review Madania: Jurnal Kajian Keislaman Jurnal At-Tamwil: Kajian Ekonomi Syariah Nomico Jurnal Manajemen, Bisnis dan Kewirausahaan Referensi Islamika: Jurnal Studi Islam Syattar; Studi Ilmu-Ilmu Hukum dan Pendidikan AL-MAIYYAH: Media Transformasi Gender dalam Paradigma Sosial Keagamaan Jurnal Teknologi Pendidikan Madrasah
Rahman Ambo Masse
Universitas Islam Negeri Alauddin Makassar
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Implementation of PSAK 101 on Sharia Bakti Financing KSP Huria Sharia K.C.Parepare Putri; Rahman Ambo Masse
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3212

Abstract

The purpose of this study is to determine the provisions for the presentation of financial statements and the application of PSAK 101 in the KSPPS Bakti Huria Syariah K.C Parepare. This research includes qualitative descriptive research with data collection techniques carried out through observation, documentation, and direct interviews with branch leaders and Admin Teller staff related to financial statements. The results showed that the provisions for the presentation of financial statements at KSPPS Bakti Huria Syariah K.C.Parepare were not fully in accordance with PSAK 101 because KSPPS Bakti Huria Syariah K.C Parepare only recorded 3 components of financial statements, namely Balance Sheet, Profit and Loss, and Cash Flow. The application of PSAK 101 is in accordance with the principle of accountability because the data presented is concrete and real. However, it is not fully in accordance with the principles of fairness and truth because the cooperative/business financial statements (Baitul Tanwil) are still combined with the social finance statements (Baitul Mall).
Developing Sharia Economic Instrument for Indonesia-Malaysia Hajj Service System: Maqâshid al-Syarî`ah Perspective Masse, Rahman Ambo; Aderus, Andi; Halidin, Ali
Madania: Jurnal Kajian Keislaman Vol 25, No 2 (2021): DECEMBER
Publisher : Universitas Islam Negeri (UIN) Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/madania.v25i2.5056

Abstract

This study aims to analyze the hajj services of the Ministry of Religious Affairs of the Republic of Indonesia and the Malaysian Hajj Savings Institute from the maqâshid al-syarî`ah aspect. This study used a qualitative method with a phenomenological approach. The data was obtained through interviews and documents. The data was analyzed through a process of extension of observation and triangulation of sources as well as techniques between interview data and documents. This data was then discussed and analyzed using the maqâshid al-syarî`ah approach. Aspects of the hajj service of the Ministry of Religious Affairs of the Republic of Indonesia and the Malaysian Hajj Savings Institute here include aspects of the intensity of the guidance of the hajj rituals that have been in accordance with the maqâshid al-syarî`ah in the aspects of hifdz al-dîn and hifdz al-`irdh. Hotel accommodation services are in accordance with the aspects of hifdz al-`aql, hifdz al-ruh, and hifdz al-`irdh. Consumption services are in accordance with the aspects of hifdz al-nafs and hifdz al-`aql. Meanwhile, health services are in accordance with the aspects of hifdz al-nafs. Penelitian ini bertujuan untuk menganalisis pelayanan haji kementerian Agama Republik Indonesia dan Lembaga Tabung Haji Malaysia dari aspek  maqâshid al-syarî`ah. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologis. Data diperoleh melalui wawancara dan dokumen. Data dianalisis melalui proses perpanjangan pengamatan dan triangulasi sumber maupun teknik antara data wawancara dan dokumen. Data ini kemudian dibahas dan dianalisis dengan pendekatan maqâshid al-syarî`ah. Aspek pelayanan haji Kementerian Agama RI dan Lembaga Tabung Haji Malaysia meliputi aspek intensitas pembimbingan manasik haji telah bersesuaian dengan maqâshid al-syarî`ah pada aspek hifdz al-dîn dan hifdz al-`irdh. Pelayanan akomodasi perhotelan bersesuaian dengan aspek hifdz al-`aql, hifdz al-ruh, dan hifdz al-`irdh.  Pelayanan konsumsi bersesuaian dengan aspek hifdz al-nafs dan hifdz al-`aql. Sedangkan pelayanan kesehatan bersesuaian dengan aspek hifdz al-nafs.
Konsep dan Implementasi Mudharabah di Indonesia (Model, Aplikasi dan Tantangan dalam Lembaga Keuangan Syariah) Taqwim, Andi Ahsan; Masse, Rahman Ambo; M, Misbahuddin
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 1 (2025): Agustus
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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Abstract

Mudharabah is a cooperation agreement between two parties where the first party (shahibul maal) provides the entire (100℅) capital, while the other party becomes the manager. The profits of the venture are mudharabahly shared according to the agreement put forward in the contract, whereas when the loss is borne by the capital owner so long as the loss is not due to the negligence of the manager. If the loss was caused by the fraud or negligence of the manager, then the manager should be liable for the loss. Thus the basic concept of the mudharabah akad is present in this article and will be the center of analysis in its practice on Shariah financial institutions. The research method uses Literature study i.e. data collection method by understanding and studying the theories from various literature related to the study. The result of this discussion is that the akad mudharabah is widely used in financing and investment products because it complies with the Shariah principles of avoiding usury and emphasizing fairness and partnership. The Akad mudharabah provides an alternative solution within the Islamic economic system by foregrounding the values of transparency, trust, and shared responsibility.
Kajian Lafaz ditinjau dari Penunjukan Maknanya: Lafaz Amar (Makna, Penerapan dalam Nash dan Implikasi Hukum) R, Rahmatullah; Masse, Rahman Ambo; M, Misbahuddin
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 1 (2025): Agustus
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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Abstract

The pronunciation of amar (order) in the science of jurisprudence is one of the most central linguistic and legal instruments in the establishment of Islamic law. This study aims to analyze the meaning, form, and legal implications of the pronunciation amar in the nash-nash of the Qur’an and hadith, as well as to study how contextual and sectarian differences affect its understanding. The study used a qualitative approach with descriptive-analytic and library study-based methods. Data were analyzed through a thematic-comparative approach and studied within the framework of Shariah maqashid. The results of the study indicate that originally, utterance amar indicates obligation, yet it can change to recommendation, permissibility, or other meanings depending on the contextual qarinah. Differences between sects and social dynamics also influence the interpretation of this pronunciation. This study asserts that an understanding of amar Is not sufficient to rely on textual grammar alone, but must be integrated with maqashid, maslahat, and contemporary legal realities. This study contributes towards strengthening a responsive and relevant legal istinbat methodology in the Islamic legal system in Indonesia.
Model Integratif Perlindungan Konsumen Berbasis Maqāṣid Syariah di Indonesia R, Randy; H, Herianti; Masse, Rahman Ambo; Sapa, Nasrullah
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 1 (2025): Agustus
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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Abstract

This study discusses the legal aspects of consumer protection from the perspective of Islamic economic law in Indonesia. Consumer rights protection is increasingly complex due to the rise of digital transactions and the growing halal industry. Although consumer protection is regulated under Law No. 8 of 1999, it does not fully reflect the core principles of fiqh muamalah, such as justice, transparency, and the avoidance of gharar. This research employs a normative juridical approach using both statute and conceptual methods to examine the relationship between positive law and Islamic principles. The findings indicate a gap between current regulations and sharia values, emphasizing the need for regulatory harmonization. In conclusion, consumer protection in Islamic economic law should align with maqashid sharia and promote ethics-based supervision through institutional reinforcement.
Metode Analisis Hirarki Proses (AHP) Dalam Pengambilan Penentuan Prioritas dan Pendistribusian Dana Zakat di Lembaga Amil Zakat Wahdah Inspirasi Zakat Makassar Adji pratama, Satria; Faturrahman; Rahman Ambo Masse
AT TAWAZUN: Jurnal Ekonomi Islam Vol 5 No 1 (2025): April
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

Tujuan dari penelitian ini adalah untuk memberikan rekomendasi dalam penentuan calon mustahiq pada lembaga amil zakat wahda inspirasi zakat menggunakan metode Analytical Hierarchy Process (AHP) dan sebagai pengelolaan data rekomendasi calon mustahiq yang baik dalam memberikan alternatif solusi kepada pihak yang terkait.metode yang dipakai adalah metode kualitatif dengan metode Analisis Hirarki Proses (AHP). Lokasi penelitian ini adalah wahda inspirasi zakat makassar. Berdasarkan analisa penelitian yang telah dilakukan peneliti, bahwa penentuan dan prioritas penerima zakat dari beberapa asnaf dapat di ketahui dengan mewawancari dua ahli dalam program tersebut dapat membandingkan tingkat prioritas dalam pendistribusian zakat dan juga dengan metode yang digunakan peneliti bisa mendapatkan hasil yang dimana fokus pemberian zakat dan juga fokus pendistribusian zakat di lembaga amil zakat wahda inspirasi zakat makassar. Dari analisa hasil wawancara dan juga kuesioner dapat dilihat bahwasanya pemberian zakat produktif lebih efisien dan juga terbaik dalam menjadikan masyarakat dari penerima zakat menjadi pemberi zakat untuk kesejahteraan umat dan masyarakat.
Konsep Ekonomi Islam; Pemikiran Abu Yusuf Nahlah, Nahlah; Kara, Muslimin; Ambo Masse, Rahman; Hamka, Hamka
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 7 No. 1 (2024)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v7i1.5968

Abstract

Abu Yusuf was a Fuqaha (Fiqih Expert) during the Abbasid Daula. Abu Yusuf served as chairman of the supreme court. Abu Yusuf has a famous work on taxation, namely the book Al-Kharaj. This book was written at the request of Caliph Harun Ar Rashid. This paper aims to find out Abu Yusuf's thoughts on economics in the book of al-Kharaj. The method used in this writing is the method of library research or literature study. As well as the data sources used are secondary data in the form of journals, theses, and articles related to the theme of writing. The study results found that the Al-kharaj Book not only discusses taxation but also discusses sources of state income, namely ghanima, fa'i, kharaj, 'ushr, jizya and zakat. In the book of al-Kharaj, Abu Yusuf recommends the use of the Muqasama system (proportional tax) rather than the Misahah system (fixed tax), which was in effect from the time of Caliph Umar to the early period of the Abbasid dynasty with a value that did not burden farmers. In addition, Abu Yusuf was also the first to formulate that price is not only determined by the power of supply but also by the power of demand. Several other factors are also thought to influence prices, such as the money supply in the country, hoarding, and monopoly.
Islamic Economics in the View of Ibnu Taimiyah Abdut Tawwab, Muhammad; Kara, Muslimin; Ambo Masse, Rahman; Nahlah, Nahlah; Arifin, Asriadi
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 7 No. 1 (2024)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v7i1.6031

Abstract

This article's purpose is to further review Ibn Taimiyah's Islamic economic thought. This type of research is descriptive qualitative using a library research approach that describes primary and secondary references. The primary data source in this study is taken from the views of Muslim scholars, especially Ibn Taimiyah in his work on Islamic economics. The analytical method commonly used by other qualitative research adopts the Milles and Hubberman model which consists of grouping data, compiling, and drawing conclusions. In general, Ibn Taimiyah's Islamic economic thinking appreciates the importance of prices that occur because of the free market mechanism. He rejects any interference to suppress or fix prices thereby disrupting the free mechanism, except under certain conditions, such as monopoly, collusion, and rebellion which causes the distribution of goods to be not smooth, he allows the government to intervene in prices so that price stability is re-established.
Akad Sharf Dalam System Jual Beli Valuta Asing (Valas) Muhammad W, Syafaat; Sakti, Salwa Nurfauziyah; Masse, Rahman Ambo; Asapa, Nasrullah
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 6 (2025): July 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15872761

Abstract

Bai’ as-sharf or the practice of exchanging foreign currencies (forex) from an Islamic legal standpoint is a relevant issue due to the rapid growth of Islamic economics. Currency exchange has become a common need among people. It arises from basic demands when trading across borders or staying in foreign countries. Since such transactions involve the exchange of money for money, which falls under the category of usurious items, it is important to examine the Islamic stance on this matter. Several types of forex or sharf transactions are prevalent, including spot, forward, swap, and option. However, it is essential to distinguish which of these are deemed permissible in Islamic finance and which are not, along with the justifications.
Aspek Hukum Pembiayaan Ijarah dan IMBT Antara Fikih dan PenerapanPerbankan Muhamad, Mar’ie; Fitri, Nurul Amalia; Masse, Rahman Ambo; Sapa, Nasrullah
Media Hukum Indonesia (MHI) Vol 3, No 2 (2025): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16033408

Abstract

This study examines the legal aspects of the Ijarah and Ijarah Muntahiyah Bit Tamlik (IMBT) contracts, two commonly used instruments in asset-based Islamic financing. The Ijarah contract refers to a lease agreement for the use of goods or services in exchange for a specified payment, while IMBT is an extended form of Ijarah that concludes with the transfer of asset ownership to the lessee at the end of the lease term. The objective of this research is to analyze the conformity of these contracts with Islamic legal principles (fiqh muamalah) and their implementation within Indonesia’s positive legal framework, including regulations issued by the Financial Services Authority (OJK) and the National Sharia Council of the Indonesian Ulema Council (DSN-MUI). This study employs a normative-juridical approach by analyzing fatwas, statutory regulations, and case studies on the application of Ijarah and IMBT contracts in Islamic financial institutions. The findings reveal that although both contracts have gained legitimacy under Sharia and national law, challenges remain in their practical implementation, regulatory supervision, and legal certainty. The study recommends enhanced awareness of Islamic legal principles, regulatory harmonization, and strengthened oversight mechanisms in the execution of Ijarah and IMBT contracts.
Co-Authors A. Haerunnisah Azizah A. M. Nur Atma Amir A. Syatir Sofyan AA Sudharmawan, AA Abdul Chadjib Halik Abdul Rizal, Abdul Abdul Sumarlin Abdul Wahab Abdul Wahab Abdul Wahid Haddade Abdullah AF Abdut Tawwab, Muhammad Achmad Adnan Yahya Adji pratama, Satria Adriani Agung Pribadi Agus, Sherly Afriani Akram Ista Al fadli Ramadhan Aldi Nyawai Alfani Wahida Ali Halidin Ali Halidin ALI HALIDIN, ALI Alwi, Aulia Amiruddin, Muhammad Majdy Amri Rahman Andi Aderus Andi Fadli Natsif Andi Natsif, Fadli Andi Zulfikar Darussalam Anugrah Arifin, Asriadi Asapa, Nasrullah Asrandi, Muh Astriani Astuti Syam Audia, Sitti Rabiatul Aulia Alwi Aydi Syam, Aydi Ayu Ruqayyah Yunus Ayu, Vera Budi Iswanto Dahri, Muh. Ihsan Damira Dedy Irwansyah Dewi Arviani Pasimai EKA DEWINTARA Emi Sri Rahayu Fatimah Farah Khumaerah Arif, Nurul Fathurrahman Fauziah Fauziah Firawati Firawati Firman Firman Fitra Analia Fitri Handayani Fitri, Nurul Amalia H, Herianti Hamka Hamka, Hamka Hassan Alaaraj, Hassan Helmy Syamsuri Heriyani, Heriyani Idha Fadhilah Sofyan Idris Parakkasi Indradewa, Rhian irfan Djufri Irwan Misbach Ita Rukmanasari Jamaluddin K, Amiruddin Kadir, Syahruddin Kamaluddin Nurdin Marjuni Kamaruddin Arsyad Lince Bulutoding M, Misbahuddin Marilang Maulana Maulana, Maulana Mawaddah Rachman Misbahuddin Misbahuddin Mohammad Subaeh, Syekh Toha Nasir Muammar Bakry Muh Rasul Pradana Muh. Fadly Syam Muh. Ihsan Dahri Muh. Irwan T. Muh. Irwan. T Muh. Irwan.T Muh. Ridwan Markarma Muhamad, Mar’ie Muhammad Afief Mubayyin Muhammad Dahlan Muhammad Fadel Muhammad Ilham Muhammad Ilham Muhammad Nasir Katman Muhammad Nasri Katman Muhammad W, Syafaat Muhammad Zul Ikram Safei Muhsin, Syamsiah Muntu, Andi Tenri Sri Murtiadi Awaluddin Musdalifah musdalifah Muslihati Muslihati Muslihati Muslimah Muslimah Muslimah Muslimah Muslimin Kara Naheri Nahlah, Nahlah Nashrullah Hidir Nasrullah Bin Sapa Nasrullah Bin Sapa Nela Novyanti Ningsih, Fitiriah Nur Alisa Nur Annisa Baharsyam Nur Azizah Nur Hikmah Nurfiah Nurfiah Nurhidayatullah Rahma Nurjannah Nurjannah Nurjannah Nurrahimah, S. Nurul Pratiwi Pipi Arviana Prades Ariato Silondae Pratiwi, Dhita Putri R, Rahmatullah R, Randy Rabiatul Adawiyah Rafifah Abu, Rahmah Rafika Nur Isna Rahayu Japar Rahayu Japar Rahim, Adhira Imawardhani Rahmaniar Rahmat Rafli Rahmawati Muin rati tiar Ratnasari Ratnasari Reniar Reo Zaputra Rhayu Japar Ridwan Rika Dwi Ayu Parmitasari Rizal Ancu Rizki, Atika Rukiah Rukman Aditama Sahrani, Sahrani Sakti, Salwa Nurfauziyah Samsidar Sandi, Ahmad Sapinah Sappeami, Sappeami Sirajuddin Sirajuddin Sirajuddin Sirajuddin Sofyan, Idha Fadhilah Sri Nurul Nabila Sry Muliyani Sudarmi Sudarmi Sudirman Sudirman Sumarlin Sumarlin Sumar’in Sunuwati, Sunuwati Syahdan Hidayat Syamsurianto Taqwim, Andi Ahsan Trisno Wardy Putra Usnul Fadilah Aras Wahyuddin WAHYUNI Wardatul Wahidah Wardatul Wahidah. R Wardatul Wahidah. R Wawan M. Wiwik Permatasari Wulan Purnamasari WULAN PURNAMASARI, WULAN Yuli Irawan Rasit Yuli Irawan Rasit Yuliansyah Yuniar Yusri Karmila Zainuddin, Elza