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Maximizing Business Profit: A Perspective from Islamic Economic Law Firdaus, Muhammad Irkham; Nasution, Saipul; Sup, Devid Frastiawan Amir
EkBis: Jurnal Ekonomi dan Bisnis Vol. 7 No. 1 (2023): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2023.7.1.1614

Abstract

Profit is the main goal taken by businessmen. The amount of profit earned is used as a measuring tool to evaluate the success of a business, so the profit earned must be higher than the cost of production. Nevertheless, there are business actors who take profits that are too large to be detrimental to consumers, so it is necessary to have a good profit standard, where the profits taken still benefit the businessman and not harm the consumer. So the profit taken must be fair and balanced with the cost of production taken. One of the characteristics of a capitalist economy is to minimize capital and obtain maximum profit. Whereas in Islamic economics the profit taken must be fair according to the capital issued. Islam is not specified, but a good profit does not exceed one -third of the capital. The concept of the goal of falah in Islamic business is problematic, and the ultimate goal is the good of the world and the hereafter. In this paper, we will discuss the law of maximizing business profits in Islamic Economic Law, as well as explain the concept of profit taking in Islam.
Judicial Reasoning in Murabahah Disputes: A Maqashid al-Shariah Analysis of Religious Court Decision No. 7/Pdt.G.S/2024/PA.Jr Reyhan, Muhammad Reyhan; Isman, Isman; Irkham Firdaus, Muhammad; Abdul Jalal, Ridwan
ASAS Vol. 17 No. 02 (2025): Asas, Vol. 17, No. 02 Desember 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v17i2.29167

Abstract

The enactment of Law Number 3 of 2006 brought significant changes to the authority of the Religious Courts in handling Sharia economic disputes, including murabahah contracts. However, the application of Sharia principles in the decisions is still weak, mainly because the judges' legal reasoning tends to rely on positive law without considering fiqh muamalah. This research aims to analyse legal reasoning in the Jember Religious Court Decision Number 7/Pdt.G.S/2024/PA.Jr. and to assess the extent to which the principles of maqashid al-syariah are accommodated in resolving murabahah disputes. Unlike previous research that focused on the application of positive law, this study offers novelty by using the framework of maqashid al-syariah to assess the balance between formal legality and substantive justice. The method used is a juridical-normative approach through qualitative analysis of decision documents, DSN-MUI fatwas, and Sharia economic law literature. The research results indicate that judges emphasise positive law more, particularly Article 1243 of the Civil Code, without examining the validity of the contract based on Islamic jurisprudence and without referring to the fatwa of the National Sharia Council-Indonesian Ulema Council (DSN-MUI). Therefore, although the decision meets administrative aspects, its sharia law substance has not been fully realised. A more contextual and maqashid al-syariah-based legal approach is needed to achieve substantive justice in Islamic economic disputes.
Penyuluhan Status Harta Waris Islam Terhadap Anak Angkat kepada Seluruh Civitas Universitas Sains Islam Malaysia Muhammad Irkham Firdaus; Mohammad Ghozali; Jaya Sahputra
An Naf'ah: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2024): Februari
Publisher : Lembaga Penelitian, Penerbitan dan pengabdian kepada masyarakat (LP3M) STIT Al-Urwatul Wutsqo Jombang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54437/annafah.v2i1.1357

Abstract

This Community Service (PKM) focuses on providing counseling about the legal status of adopted children's inheritance rights from their adoptive parents. An adopted child is a child whose rights have been transferred from the family environment and authority of the biological parents, legal guardians, or other persons responsible for caring for, educating and raising the child. The legal status of adopted children in the perspective of laws in Indonesia and Malaysia is legal, however it then becomes an issue when faced with their rights within the inheritance assets of their adoptive parents. In Islamic inheritance law, adopted children do not have legal power over inheritance rights from their adoptive parents, except through obligatory wills (wasiat wajibah). Meanwhile, in positive law, adopted children obtain equal status as biological children, so that adopted children can become heirs. This PKM program is carried out for all USIM civitas (lecturers, staff, employees, workers) in collaboration with the USIM Faroid Study Center. This PKM program aims to provide an understanding of the inheritance rights status of adopted children. This PKM program uses socialization, counseling, and mentoring methods.
Pengembangan Marketing Budidaya Jamur Dengan Cara Branding Melalui Tiktok di Desa Prajegan Ponorogo Muhammad Irkham Firdaus; Satrio Pamungkas Adityo P; Muhammad Arsyad Slamat; Ahmad Fathullah Ramadhan; Faiz Mustafa Aziz; Khuza Tri Wahyu; Muhammad Hilmi Naufal; Muhammad Husayn Farroby; In’amul Fadholis Naini; Aulia Dian S habrianto
An Naf'ah: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2024): Agustus
Publisher : Lembaga Penelitian, Penerbitan dan pengabdian kepada masyarakat (LP3M) STIT Al-Urwatul Wutsqo Jombang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54437/annafah.v2i2.1570

Abstract

The impact of the Covid-19 pandemic has had a major impact on the economic sector in Indonesia. Several MSMEs experienced a decline in profits and the business ceased. This is also the case with mushroom cultivation in Prajegan village, Ponorgo. The aim of this service is to provide training on how to brand products via social media, especially TikTok, to mushroom cultivators in Prajegan Village and register IPR for these products. The method used is by creating a TikTok business account and registering IPR to protect goods from plagiarism. The results of this service resulted in MSMEs cultivating Pak Deki mushrooms as a product with digital branding via TikTok which has been registered with IPR in Prajegan village, Ponorogo.
Share Trading in Limited Liability Companies According to the 2007 Law and Fatwa No. 40/DSN-MUI/X/2003 Muhammad Irkham Firdaus; Theo Aditya Pradhana
Al-Muamalat: Journal of Islamic Economics Law Vol. 8 No. 2 (2025): Vol. 8 No. 2 (2025): Al-Muamalat: Journal of Islamic Economic Law
Publisher : Al-Muamalat: Journal of Islamic Economics Law

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/muamalat.v8i2.1

Abstract

ENGLISH A Limited Liability Company (Perseroan Terbatas/PT) is a legal entity whose assets are separate from the personal wealth of its shareholders, thereby limiting the shareholders' liability to the amount of shares they own. The share instrument in a PT functions not only as proof of ownership but also as an object of trading regulated by specific legal provisions. This research aims to analyze and compare the regulations regarding the practice of share trading in a PT, particularly concerning pre-emptive rights (hak preferensi), as stipulated in Law Number 40 of 2007 concerning Limited Liability Companies, with the Sharia law perspective contained in the Fatwa of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) Number 40/DSN-MUI/X/2003 on the Capital Market and General Guidelines for the Application of Sharia Principles in the Capital Market Sector. The research method employed is normative-comparative, which involves reviewing and comparing statutory regulations (the PT Law) with Sharia edicts (the DSN-MUI Fatwa). The findings indicate that Article 58 paragraph (1) of the PT Law regulates the pre-emptive rights of other shareholders when shares are transferred, a provision aimed at protecting the ownership structure. Although the DSN-MUI Fatwa focuses on the principles of permissible share transactions free from gharar (uncertainty) and maisir (gambling), no substantive conflict was found regarding the mechanism of share trading, provided that the transaction object (the shares) meets the Sharia criteria. The main difference lies in the philosophical foundation, where the PT Law focuses on legal and corporate protection, while the DSN-MUI Fatwa emphasizes compliance with Islamic muamalah (transactional) principles. This research contributes to the harmonization of corporate regulation in Indonesia with Sharia economic principles. INDONESIA Perseroan Terbatas (PT) merupakan badan hukum yang memiliki kekayaan terpisah dari kekayaan para pemegang sahamnya, sehingga tanggung jawab pemegang saham hanya terbatas pada jumlah saham yang dimiliki. Instrumen saham dalam PT tidak hanya berfungsi sebagai bukti kepemilikan, tetapi juga menjadi objek jual beli yang diatur secara spesifik. Penelitian ini bertujuan untuk menganalisis dan membandingkan ketentuan mengenai praktik jual beli saham PT, khususnya terkait dengan hak preferensi, sebagaimana diatur dalam Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas dengan perspektif hukum syariah yang tertuang dalam Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) Nomor 40/DSN-MUI/X/2003 tentang Pasar Modal dan Pedoman Umum Penerapan Prinsip Syariah di Bidang Pasar Modal. Metode penelitian yang digunakan adalah normatif-komparatif, yaitu mengkaji dan membandingkan peraturan perundang-undangan (UU PT) dengan fatwa syariah (Fatwa DSN-MUI). Hasil penelitian menunjukkan bahwa UU PT Pasal 58 ayat (1) mengatur hak preferensi bagi pemegang saham lain ketika terjadi pemindahtanganan saham, sebuah ketentuan yang bertujuan melindungi struktur kepemilikan. Meskipun Fatwa DSN-MUI fokus pada prinsip-prinsip transaksi saham yang halal dan bebas dari gharar (ketidakjelasan) dan maisir (judi), tidak ditemukan konflik substantif terkait mekanisme jual beli saham, asalkan objek transaksi (saham) tersebut telah memenuhi kriteria syariah. Perbedaan utama terletak pada landasan filosofis, di mana UU PT berfokus pada perlindungan hukum dan korporasi, sementara Fatwa DSN-MUI menekankan kepatuhan terhadap prinsip muamalah Islam. Penelitian ini memberikan kontribusi dalam harmonisasi regulasi korporasi di Indonesia dengan prinsip-prinsip ekonomi syariah.
Settlement of Sharia Economic Disputes: Efficiency of Implementation in Indonesian Religious Courts Muhammad Irkham Firdaus; May Shinta Retnowati; M. Abdurrozaq
Justicia Islamica Vol 21 No 2 (2024)
Publisher : Faculty of Sharia UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/justicia.v21i2.9240

Abstract

This research is a critique of the efficiency of the sources of material law used in the settlement of sharia economic disputes to see how great the urgency is in creating sources of material law that are more specific and can be used as legally binding in sharia economic cases. This research uses descriptive qualitative research methods. The data collection method is done through observation, interviews, and documentation. Furthermore, data analysis was carried out using the methods of data reduction, data display, and conclusion/verification. The results of this study show that the source of material law in the settlement of sharia economic disputes is less efficient because the settlement of defaults and unlawful acts in the field of sharia economics still refers to the Civil Code (KUHPerdata). This finding confirms that there is a legal vacuum in sharia economic disputes, so dispute resolution only focuses on the agreed aspects of the contract, not on the form and practice of the contract. The implication is that the decision made by the judge does not fulfill the interpretative legal theory that adheres to the values of justice, fairness, and procedural due process. Ideally, the resolution of sharia economic disputes should still be based on Islamic law principles as the basis of the function of the Religious Courts. Practically, this research contributes to the conceptual framework of the source of material law in resolving sharia economic disputes in more effective Religious courts, as well as offering a concept of dispute resolution that follows the principles of the Islamic legal system.
Analysis of Ta'zir Crimes on Decision No. 75/Pid.Sus TPK/2023/PN Jkt.Pst Concerning the Crime of Money Laundering Fajar Satriyawan Wahyudi; Muhammad Irkham Firdaus; May Shinta Retnowati; Ainun Amalia Zuhroh
AHKAM Vol 5 No 1 (2026): MARET
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i1.8919

Abstract

Corruption in the taxation sector, as reflected in Decision Number 75/Pid.Sus-TPK/2023/PN Jkt.Pst, constitutes an economic crime with systemic impacts that threatens the stability of state finances, in line with the increasing number of corruption cases as indicated by Indonesia’s corruption perception index score and its global ranking. This study aimed to analyze the criminal act of tax corruption in the aforementioned decision and to examine it from the perspective of Islamic criminal law, with a focus on the concept of jarimah taʿzīr. The research employed a qualitative method with a normative juridical approach, based on primary legal materials in the form of an analysis of the court decision and secondary legal materials in the form of books, journals, scholarly articles, and other relevant literature on Islamic law and corruption. The findings show that the defendant, Rafael Alun Trisambodo, was proven legally and convincingly to have committed corruption in the form of gratuities and Money Laundering Crimes (TPPU), for which the judge imposed a prison sentence of 14 years and a fine of IDR 1,000,000,000.00 (one billion rupiah), or six months’ imprisonment in lieu thereof. From the perspective of Islamic criminal law, corruption can be classified as jarimah taʿzīr, the sanctions for which are elastic and may be determined by judicial authorities insofar as certain elements are fulfilled. Analysis of the taʿzīr sanction concept in this decision highlights the importance of considering offender rehabilitation, proportionality, and sentencing flexibility in order to protect property (Hifz al-Mal) and uphold justice. These findings are expected to encourage the imposition of more optimal sanctions to ensure deterrence and maximize the recovery of state financial losses in future tax corruption cases.
The Urgency of Updating Material Legal Sources in the Resolution of Sharia Economic Disputes Firdaus, Muhammad Irkham; Aziz, Muhammad Abdul; Syakuro, Ardhian Ahmad
TAWAZUN: Journal of Sharia Economic Law Vol 8, No 1 (2025): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v8i1.31328

Abstract

Currently, material legal sources within the scope of sharia economic law are still very few. The existing sources of law are still general in sharia banking, even though there are cases of violations in the sharia economy which are also increasing along with the development of the sharia economy in Indonesia. The judge instead uses other sources of substantive law that are not in accordance with the principles of Sharia itself. In fact, the pure sources of substantive law derived from Islamic law do not serve as the primary legal sources, but only as legal opinions and doctrines. The aim of this research is to see the urgency of updating material legal sources in sharia economics. This type of research is qualitative. The results of this research are general facts that updating material legal sources is urgently needed. Because sharia economic violations are increasing, there needs to be a valid and concrete source of sharia economic law that can help resolve these cases. And from the results of other research, the source and legal basis for sharia case decisions still uses the Civil Code.
Pelatihan Perawatan Jenazah Dalam Meningkatkan Pemahaman Fardhu Kifayah Jamaah Dan Santri Pondok Pesantren Tahfidz Imam Al Ghazali Ponorogo Zulfatus Sa’diah; Mohammad Ghozali; Muhammad Irkham Firdaus; Muhammad Abdul Aziz; Mohammad Syifa Urrosyidin; Vina Fithriana Wibisono; Khurun’in Zahro’; Daud Sukoco
Inisiatif : Jurnal Dedikasi Pengabdian Masyarakat Vol 5 No 1 (2026): Inisiatif : Jurnal Dedikasi Pengabdian Masyarakat
Publisher : Pusmedia Group Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61227/inisiatif.v5i1.798

Abstract

As Islamic educational institutions, Islamic boarding schools play a vital role in shaping the community’s understanding of the fulfillment of fardhu kifayah, including the proper procedures for caring for the deceased in accordance with Islamic law. However, based on conditions on the ground, there are still gaps in the knowledge and skills of both congregants and students regarding the correct procedures for handling the deceased. This community service activity aims to improve the understanding of congregants and students regarding the care of the deceased in order to foster public awareness and preparedness in fulfilling the obligation of managing the deceased. The method used is the ABCD (Assets-Based Community Development) approach, which is based on needs for development. Data collection for this community service project was conducted through observation, interviews, Focus Group Discussions (FGDs), and documentation. The results of this community service study indicate that the congregation members’ and students’ understanding of managing the deceased has improved, particularly regarding preparing shroud materials for men and women, the positioning of the shroud, the number of ties, and the proper procedures for wrapping the body and securing the shroud in accordance with Islamic Sharia regulations. However, there were minor challenges among some elderly congregation members, resulting in less than optimal acceptance. Additionally, this program has had the added benefit of fostering collaboration between the community service team, the Islamic boarding school, and the congregation at Pesantren Al Ghazali.
MEKANISME REKSADANA SYARIAH MELALUI APLIKASI BIBIT PERSPEKTIF AKAD WAKALAH BIL UJRAH Muhammad Irkham Firdaus
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 7 No. 2 (2022)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v7i2.10729

Abstract

Investment is one of the muamalah activities that is highly recommended in Islam, so platforms and applications that support investment activities are starting to appear, such as the Seed application. The Bibit application is an application that provides mutual funds and helps new investors to start investing. This application also provides a choice of sharia mutual funds, in which there are several sharia investment startups. However, in-depth research is needed on the mechanism of sharia mutual funds through the Seed application. This study aims to analyze the mechanism of Sharia mutual funds through the Seed Application with the wakalah bil ujrah contract. This type of research is field research and uses a qualitative descriptive approach. The results of the analysis of the wakalah bil ujrah contract on the mechanism of sharia mutual funds through the Bibit application concluded that the mechanism of sharia mutual funds through the Bibit application was not by the wakalah bil ujrah contract, because there were elements of taqshir and tahaddi, namely in providing information about past performance which determines the stimulation of future mutual fund values. now does not correspond to reality.Keywords: Sharia Mutual Funds, Bibit, Wakalah bil Ujrah
Co-Authors Aang Asari Aang Asari Aang Asari Aang Asari Abdul Jalal, Ridwan Abdul, Muhammad Adityo P, Satrio Pamungkas Ahmad Fathullah Ramadhan Ainun Amalia Zuhroh Aisyah, Lisda Alafianta, Novan Fatchu Aliyya Lathifa Daniswara Angelicha, Windy Angger Raafiu Anhar , Zulfikar Yahya Annas Syams Rizal Fahmi Annas Syams Rizal Fahmi Aqil Mu’tashim Bilhaq Arif Dian Santoso Asari, Aang Aulia Dian S habrianto Averro, Muhammad Faruq Azidni Rofiqa Aziz, Faiz Mustafa Bambang Setyo Utomo Bilhaq, Aqil Mu'tasim Bilhaq, Aqil Mutashim Bilhaq, Aqil Mu’tashim Dakum Dakum Dakum, Dakum Daniswara, Aliyya Lathifa Daud Sukoco Deki Ridho Adi Anggara Devid Frastiawan Amir Sup Elsyafa, Thoriq Izza Fadhila Sukur Indra Faiz Mustafa Aziz Fajar Satriyawan Wahyudi Fajar Satriyawan Wahyudi Faridl Noor Hilal Farroby, Muhammad Husayn Fathin Nur Ihsan, Muhammad Fauzi Alfatoni Friska Setiya Pamungkas Galih Istiningsih, Galih habrianto, Aulia Dian S Haerul Akmal Hisyam Hawari, Muhammadudy Idam Mustofa Ihsan Hudiana In’amul Fadholis Naini Isman Isman Jaya Sahputra Jaya Sahputra Khuza Tri Wahyu M. Abdurrozaq M. Akhlis Azamuddin Tifani Maharani Pradnya Paramita May Shinta Retnowati Meitria Cahyani Milenia Ayu Saraswati Mohammad Ghozali Mohammad Ghozali Mohammad Ghozali, Mohammad Mohammad Syifaurrosyidin Mufti Fitiyani Muhammad Abdul Aziz Muhammad Abdul Aziz Muhammad Arsyad Slamat Muhammad Fakhri Rasyadi Muhammad Faruq Averro Muhammad Galang Fachrezy Muhammad Habibi Albana Muhammad Hilmi Naufal Muhammad Husayn Farroby Muhammad Syaifuddin Muhammad, Emyr Naifah, Nurjihan Naini, In’amul Fadholis Namira Muthia Rosalina Nasution, Saiful Naufal, Muhammad Hilmi Nuarisa, Risma Hafida Nurwati Nurwati Nurwati Nurwati Pradhana , Theo Aditya Pradhana, Theo Aditya Prasetya, Teguh Eka Puti Aqilla Asary Arief Putri Amimah Nurfaidah Putri, Sri Firda Rahmi Aliya Ramadhan, Ahmad Fathullah Rasyadi, Muhammad Fakhri Restu Hilwani Azra Retnowati, May Shinta Reyhan, Muhammad Reyhan, Muhammad Reyhan Rif'at Husnul Ma'afi Rofiqa, Azidni Rohmatul Laily Al Faiqoh Royyan Firdaus Rusandi Noor Saefudin Saefudin Sahputra, Jaya Saiful Nasution Saipul Nasution Salwa Fuadia Saputri, Anggi Martiningtyas Januwati Sasongko, Yogi Banar Satrio Pamungkas Adityo P Selvia Namira Ahmad Septrianto, Wahyu Shinta, May Slamat, Muhammad Arsyad Sri Firda Rahmi Aliya Putri Sujiat Zubaidi Syakuro, Ardhian Ahmad Teguh Eka Prasetya Theo Aditya Pradhana Theo Aditya Pradhana Theo Aditya Pradhana Theo Aditya Pradhana Theo Aditya Pradhana Tifani, M. Akhlis Azamuddin Vina Fithriana Wibisono Wahyu, Khuza Tri Wahyudi, Fajar Satriyawan Wildan Taqiyuddin Yashinta Aulia Santoso Putro Yogi Banar Yusuf Al Manaau Yusuf Alayda Hafidz Zahro’, Khurun’in Zannuba, Yeni Zulfatus Sa’diah Zulfikar Yahya Anhar Zulfikar, Ryan Zulfikri Zulfikri Zulfikri Zulfikri, Zulfikri