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All Journal jurnal niara AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat al-Afkar, Journal For Islamic Studies AL-FALAH : Journal of Islamic Economics Al-Muamalat : Jurnal Ekonomi Syariah Qawanin: Journal of Economic Syaria Law Velocity: Journal of Sharia Finance and Banking International Journal of Law and Society Journal of Islamic economics Perspectives (JIEP) IECON: International Economics and Business Conference Bersama: Jurnal Pengabdian Kepada Masyarakat Jurnal of Islamic Economic Studies
Isman
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis of Zakat and Tax Compliance and its Implications for Indonesia’s Fiscal Policy Fatihah Zakiya Aqmal; Isman; Lukmanul Hakim
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/78s1xh95

Abstract

This study aims to analyze the gap between zakat and tax compliance levels in Indonesia’s fiscal policy context in 2021-2024. Based on the latest data, the tax compliance ratio reached 88% in 2023, while the zakat compliance ratio was only 21.7%, indicating a significant gap between the two public financial instruments that should complement each other in the economic system of a Muslim-majority country. This gap indicates a clash between the ideality of applying Islamic economic principles in fiscal policy and the reality of implementation in society and fiscal institutions. The main problem to be answered is: Is there a significant influence between tax compliance and zakat compliance in Indonesia? How have Islamic economic principles been used as a normative and operational framework in tax policy and zakat management to achieve the goals of social justice and economic sustainability? This research is exploratory and analytical (need to do) with a mixed methods approach. Quantitative data measures the compliance ratio and its correlation, while qualitative data examines policies, institutional systems, and public perceptions through literature studies. This research concludes the root of compliance inequality and provides integrative policy recommendations to optimize the role of zakat in the national fiscal system. The benefit of this research is that it will strengthen Indonesia’s fiscal policy to align with Islamic economic values by increasing the contribution of zakat to equitable and sustainable development.
Sharia Arbitration and Business Dispute Resolution under Law No. 30 of 1999 Hamidah, Al Milla; Isman; Hakim, Lukmanul
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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Abstract

This study examines the consistency of legal norms governing Islamic arbitration institutions in Indonesia, focusing on the National Sharia Arbitration Board (BASYARNAS) within the framework of Law No. 30 of 1999 on Arbitration and Alternative Dispute Resolution. It aims to evaluate the extent to which BASYARNAS aligns with national legal principles and international standards in resolving business disputes. Using a normative juridical method and qualitative analysis of primary and secondary legal materials. The study identifies a significant gap between regulatory norms and practical implementation. This inconsistency undermines BASYARNAS’s effectiveness, particularly in resolving investment-related disputes from the perspective of foreign investors. The findings reveal weak integration of Islamic arbitration mechanisms into Indonesia’s broader legal system. Moreover, limited international recognition and misalignment with global procedural standards reduce investor confidence. The study concludes that regulatory harmonization, institutional reform, and enhanced global acknowledgment are necessary to strengthen BASYARNAS as a credible and competitive dispute resolution forum in the international investment arena.
Geographical Indications and Maqāṣid al-Sharī‘ah: Realizing Intellectual Property as an Instrument of Economic Justice Saputro, Triyono Adi; Isman; Setiawati, Diana; Alam, Azhar; Febriandika, Nur Rizqi
Al-Muamalat: Jurnal Ekonomi Syariah Vol. 12 No. 2 (2025): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v12i2.51236

Abstract

Intellectual Property (IP) protection in Indonesia remains primarily oriented toward individual and capitalist interests, thereby failing to reflect the values of distributive justice fully. This research aims to analyze Geographical Indications (GIs) as an instrument of economic justice from the perspective of Maqāṣid al-Sharī‘ah. The study employs a normative legal research method, utilizing both conceptual and legislative approaches. Data were gathered through a literature review of primary, secondary, and tertiary legal sources, which were then analyzed qualitatively to examine the relationship between the principles of positive law and the values of Maqāṣid al-Sharī‘ah. The findings indicate that the principles of Maqāṣid al-Sharī‘ah, such as hifz al-mal (protection of property), hifz al-nafs (protection of life), and hifz al-'aql (protection of intellect), provide a strong philosophical foundation for the reconstruction of a just and inclusive IP system. GIs' protection not only provides legal recognition of product origins but also serves as an instrument for the economic empowerment of local communities and the equitable distribution of financial benefits. Incorporating Sharia values into IP policies can broaden the moral, social, and ecological dimensions of a sustainable creative economy. This research recommends reformulating national IP policies by incorporating the principles of Maqāṣid al-Sharī‘ah, strengthening the role of producer communities in GIs governance, and fostering quadruple-helix collaboration among government, academia, industry, and communities. In this way, GIs can serve as an instrument of economic justice and contribute to achieving sustainable development goals.
Sosialisasi Instrumen Audit Syariah untuk Penguatan Aspek Fikih Zakat di LAZISMU Jawa Tengah Hakim, Lukmanul.; Athief, Fauzul Hanif Noor; Isman; Miswanto, Agus; Zakiy, Faris Shalahuddin; Anshori, Muhammad Amir; Ramadhan, Dwi Swasana; Ilham Rosyadi, Jundi Faaiq; Faizah, Annisa Nur; Nafis, Zulhaznizam
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 4 (2025): November
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v9i4.28322

Abstract

Kegiatan pengabdian masyarakat ini berfokus pada pengembangan dan sosialisasi instrumen audit syariah untuk memperkuat kepatuhan fikih zakat di Lembaga Amil Zakat, Infak, dan Sedekah Muhammadiyah (LAZISMU) Jawa Tengah. Latar belakang kegiatan ini adalah pentingnya akuntabilitas syariah dalam pengelolaan zakat serta belum adanya instrumen internal yang spesifik untuk tujuan tersebut di LAZISMU. Metode yang digunakan adalah Participatory Action Research (PAR), yang melibatkan kolaborasi aktif dengan mitra melalui lokakarya dan Focus Group Discussion (FGD) bersama para pengelola LAZISMU. Hasil utama dari pengabdian ini adalah terciptanya pemahaman yang komprehensif terhadap instrument audit syariah. Instrumen ini dirancang untuk mengevaluasi empat kriteria utama: manajerial kelembagaan, pengumpulan dana zakat, pendistribusian dan pendayagunaan, serta aspek kepatuhan syariah secara keseluruhan. Sosialisasi instrumen ini, yang diintegrasikan dalam Rapat Koordinasi Wilayah LAZISMU Jawa Tengah, menunjukkan efektivitas yang signifikan dalam meningkatkan pemahaman amil. Hal ini terbukti dari peningkatan skor post-test rata-rata peserta dari 69,7 menjadi 97,4, menandakan lonjakan pemahaman yang drastis. Simpulan dari kegiatan ini adalah kontribusi nyata dalam meningkatkan tata kelola zakat yang akuntabel dan sesuai syariah di lingkungan LAZISMU Jawa Tengah, serta berpotensi menjadi model bagi organisasi pengelola zakat lainnya.
Formalization of DSN-MUI Fatwa No. 28/DSN-MUI/III/2002 in Electronic Money Transactions Nur Ayunda, Kholifah; Isman; Hakim, Lukmanul; Budiman, Mamdukh
AL-FALAH : Journal of Islamic Economics Vol. 2 No. 10 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v2i10.14703

Abstract

This study examines the compatibility between Bank Indonesia Regulation No. 20/6/PBI/2018 on Electronic Money and DSN-MUI Fatwa No. 28/DSN-MUI/III/2002 on Currency Exchange (Al-Sharf) in the context of digital financial transactions. The objective of this study is to formulate the concept of norms for improving electronic money transactions to align with Shariah principles, particularly regarding the sharf contract. The method used is normative legal research with a qualitative deductive approach. Data was obtained through documentary studies and analyzed using norm interpretation, systematization, and synthesis. The results of the study indicate that the legal aspects of the organizers and the real-time settlement system in Bank Indonesia's regulations are consistent with Sharia principles. However, there are inconsistencies in the placement of float funds in ribawi instruments and the lack of explicit mention of the sharf contract. Digital taqabudh and information system security standards strongly influence the strength or weakness of the DSN-MUI Fatwa's impact on the compliance of Fintech, sharf contracts, and electronic money with Sharia principles. Meanwhile, the implementation of PBI regulations and operational compliance by organizers bridge the gap between the DSN-MUI Fatwa and practices in the field. Mediators help explain how fatwas are translated into technical policies, while moderators determine the extent to which fatwas can be effective in the complex and rapidly changing digital context.
Empirical Analysis of the Impact of Taxation Policy on the interest of Corporate Sharia Sukuk issuance in Indonesia Perspective of SBSN National Sharia Securities Law Putri Rahmawati, Shelly; Isman; Budiman, Mamdukh
Qawanin: Jurnal of Economic Syaria Law Vol 9 No 2 (2025): December
Publisher : Fakultas Syariah IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/qaw.v9i2.742

Abstract

This study aims to empirically analyze the effect of taxation policy as stipulated in the State Sharia Securities Law (SBSNLaw) on the interest in corporate sharia sukuk issuance in Indonesia. With a quantitative approach and multiple linear regression method, this study uses secondary data from official publications of financial authorities and capital markets. The results of the analysis show that taxation policy has a significant influence on interest in sukuk issuance, with a coefficient of determination (R²) of 0.82, which means that 82% of the variation in interest in issuance can be explained by taxation variables. This finding indicates that tax incentives, final income tax exemptions, and fiscal treatment of sharia contracts are key factors in encouraging corporate decisions to issue sukuk. In addition, there is a seasonal pattern of sukuk issuance that stands out in the second and fourth quarters. This research provides practical implications for policymakers to strengthen the effectiveness of the SBSN Law through improving incentive schemes and paying attention to market momentum in encouraging the growth of Islamic sukuk as a sustainable financing instrument.
Pemberdayaan Kelompok Tani Melalui Penerapan STARBO-AFE ( Starter Kompos Cepat ) Dalam Upaya Menciptakan Kemandirian Pangan Di Kelurahan Simpang Sungai Rengas, Kabupaten Batanghari, Jambi Bopalyon Pedi Utama; Ridwan; Isman; Effi Yudiawati; Pitriani; Evo Afrianto; Yeni Karmila; Delvia Nora; Supriyono; Lili Suryani; Asnawati Is
Bersama : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): Bersama: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Pertania Universitas Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36355/bsm.v3i2.71

Abstract

Program Pengabdian Masyarakat UMB 2025 di Desa Simpang Sungai Rengas, Jambi, berfokus pada pemberdayaan Kelompok Ternak Rengas Sebatang dan Kelompok Tani Tuah Bawah Raman. Permasalahan utama yang dihadapi antara lain rendahnya pemanfaatan limbah pertanian/ternak, lemahnya manajemen kelompok, dan terbatasnya pemasaran produk. Solusi yang ditawarkan antara lain penerapan teknologi Starbo AFE untuk mempercepat proses pengomposan, pelatihan teknis pembuatan kompos dan sapu lidi, pembentukan unit usaha, penguatan manajemen, serta pemasaran luring dan daring. Metode pelaksanaannya menggunakan pendekatan Participatory Action Research (PAR) melalui sosialisasi, pelatihan, penerapan teknologi, pendampingan, dan evaluasi. Program ini mendukung pencapaian SDGs 1 dan 2 serta Asta Cita, dengan manfaat berupa peningkatan pendapatan, kemandirian ekonomi, dan keberlanjutan usaha berbasis sumber daya lokal.Kata Kunci: Budidaya ikan lele, ikan asap, pemberdayaan masyarakat, masyarakat hukum adat, ekonomi lokal
Empirical Legal Research based on Jasser Auda's Maqashid Syariah Theory Isman; Syamsul Hidayat; Imran Rosyadi; Muhammad Syafri Firman; Nimas Ayu Sholehah
al-Afkar, Journal For Islamic Studies Vol. 6 No. 4 (2023)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v6i4.730

Abstract

This research highlights the limitations of the pragmatic paradigm in empirical legal research and offers a conceptual alternative using Jasser Auda's Maqasid Shariah theory. The limitations of the pragmatic paradigm include theoretical constraints, pragmatism, limited method accuracy with data, social reductionism, and weak contextualization of research findings. To address these issues, a hermeneutical approach can be employed, utilizing a more holistic theoretical framework and expanding the scope of pragmatic applications. The historical restructuring and methodological restructuring of the empirical legal research model are carried out through Jasser Auda's Maqasid Shariah theory, providing a broader understanding of legal behavior within social contexts.
Implementation of Determining the Cost of Pawn Maintenance in the Review of Sharia Economic Law Firman, Muhammad Syafry Firman; Isman; Muthoifin
al-Afkar, Journal For Islamic Studies Vol. 6 No. 4 (2023)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v6i4.736

Abstract

The discussion in this study is how the implementation of the determination of the cost of maintaining pawn goods in the review of sharia economic law. The purpose of this research is to find out the determination of the cost of maintaining pawned goods at PT Pegadaian and the analysis of sharia economic law in determining the cost of maintaining pawned goods. The research method used in this research is descriptive qualitative research with data collection conducted through observation and in-depth interviews with the leadership and staff of the Samarinda branch pawnshop. The results showed that the cost of maintaining pawned goods in practice, the costs are charged to the customer and the amount of costs incurred is based on the size of the loan and is termed capital rent but the Pawnshop will compensate according to the collateral if the customer is harmed or the collateral is damaged then it will maintain and take care as well as possible of the valuables that are collateral from the community, pawnshops are still the main choice of the community to pawn their valuables, so that the presence of pawnshops can reduce the development of pawn practices that harm the community. The Islamic economic law review of the implementation of determining the cost of maintaining pawn goods is still not based on sharia principles and is not in accordance with the Fatwa of the National Sharia Council (DSN), this is because the amount of the cost of maintaining pawn goods cannot be determined based on the amount of the loan.
العلاقة بين الفقه و الأخلاق و أثرها في الأعمال التجارية Muhammad Azhar Muttaqin; Imron Rosyadi; Isman
al-Afkar, Journal For Islamic Studies Vol. 6 No. 4 (2023)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v6i4.772

Abstract

إن حياتنا في هذه الدنيا لا تخلو عن الأحكام الشرعية المبحوث في علم الفقه و تطبيقها في المعاملة بين الناس بالأخلاق الإسلامية ولكن المشكلة الظاهرة بين أيدينا أن كثير من الناس يرركز في الفقه و الأحكام فحسب دون رؤية إلى الأخلاق و هناك التقسيم التقليدي للإسلام فمنهم من يفرق بين عقيدة و شريعة و أخلاق وهذا الإشكال يوهم الفصل بين الأخلاق و الشريعة من جهة، كما أنه يجعل الأخلاق قسيماً للشريعة و العقيدة من جهة أخرى مع أن بين الفقه و الأخلاق علاقة مترابطة و مهمة. ولهذا أراد الباحث كتابة هذا البحث لمعرفة العلاقة بين الفقه و الأخلاق و أثرها في الأعمال التجارية. و الباحث في هذا البحث يستخدم المنهج الكيفي و هو المنهج على طريقة جمع الحقائق العلمية و كذلك بالمراجعة إلى الوثائق العلمية و البحوث السابقة النوعية كي تؤكد المقصد المخصصة بدلاً من التعميمات. و من نتائج هذا البحث أن كل الفروع الفقهية مبنية على مبادئ علم الأخلاق؛ و يكون كل حكم شرعي معلقا بالقيمة الأخلاقية، فالمقصود الشرعي إذن مقصود أخلاقي. و من بين الفقه و الأخلاق لها أثر في الأعمال التجارية من التطبيق الآلي هناك ثلاثة أقسام خاصة في الأمور العقودية. وهي إما لفسخ العقد أو تعديله أو إقراره مع الإثم و كل ذلك نظراً للأخلاق.
Co-Authors Abdul Wakhid Afief El Ashfahany Agus Miswanto Akbar Nasution Andri Nirwana AN Ashim Asnawati Is Azhar Alam bopalyon Pedi Utama Budi Badrul Zaman BUDI UTOMO Bukhori delvia nora Diana Setiawati Effi Yudiawati Elbanna, Mariam Evo Afrianto Faizah, Annisa Nur Fatihah Zakiya Aqmal Fauzul Hanif Noor Athief Fazlur Rahman Rosyadi Feri Septianto Firman, Muhammad Syafry Firman Hakim, Lukmanul. Hakimuddin Salim Hamidah, Al Milla Hasbullah Ibrahim, Siti Nawal Ilham Rosyadi, Jundi Faaiq Imran Rosyadi Imron Rosyadi Imron Rosyadi Imtah Salsabila Pratiwi Khaeruddin Hamsin Khairuddin Hamsin Lili Suryani Lukman Al Azhar Lukmanul Hakim Lukmanul Hakim M. Khaeruddin Hamsin Mamdukh Budiman Mohammad Zakki Azani Muhammad Amir Anshori Muhammad Azhar Muttaqin Muhammad Syafri Firman Muthoifin Nafis, Zulhaznizam Nimas Ayu Sholehah Nisa', Eka Lutfia Khoirun Nur Ayunda, Kholifah Nur Jannah Nur Rizqi Febriandika Nur Sillaturohmah Handayani Oktafianus Yoga Tri Kusnandar Pitriani Putri Rahmawati, Shelly Ramadhan, Dwi Swasana Ridwan Ridwan Febriyanto Risdayani Saputro, Triyono Adi Shaina Safa Reswara Shuhaib SUPRIYONO Syamsul Hidayat Yasir Abdullah Yeni karmila Zainal Arif Zakiy, Faris Shalahuddin