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All Journal Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Owner : Riset dan Jurnal Akuntansi Jurnal Hukum Ekonomi Syariah Istinbath: Jurnal Hukum dan Ekonomi Islam Belalek Jurnal Mediasas : Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah Abdurrauf Social Science Abdurrauf Journal of Community Service HUKUM EKONOMI ISLAM
Rufaida, Erty Rospyana
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Buying and Selling Boycott Products and Maslahah Mursalah An Analysis of MUI Fatwa No. 83 of 2023 Rufaida, Erty Rospyana; Alamsyah, Alamsyah
Jurnal Hukum Ekonomi Syariah Vol. 9 No. 1: Juni 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/j-hes.v9i1.18601

Abstract

The issuance of Fatwa No. 83 of 2023 by the Indonesian Ulema Council (MUI), which calls on Muslims to avoid products affiliated with Israel, has triggered a wide social, economic and religious discourse in Indonesia. The fatwa is not merely a moral call, but rather a normative directive in Islamic law rooted in the principle of maslahah mursalah - a consideration of the public good that is not explicitly mentioned in sacred texts, but is in line with the objectives of sharia. This study analyzes the fatwa through the perspective of contemporary Islamic fiqh and assesses its broader socio-economic implications. The research uses a descriptive qualitative method with a normative-theological approach, relying on literature study as the main technique of data collection, and supported by content analysis and critical review. The results show that this fatwa is based on strong theological foundations and strengthens the collective solidarity of Muslims towards the Palestinian cause. It introduces a model of non-violent resistance through economic jihad, encouraging Muslim consumers to practice ethical consumption. However, its implementation faces challenges, including limited access to information regarding product affiliations, consumer dependence on global brands, and economic risks for small businesses. This fatwa reflects a dynamic form of contemporary ijtihad, demonstrating the active engagement of scholars in responding to global injustices. Although not legally binding, these fatwas have strong normative authority in shaping Muslim consciousness towards justice, humanity and public good. This study emphasizes the importance of policy synchronization and public education to increase the practical impact of this fatwa in Indonesia's pluralistic society.
Profit and Loss Sharing: Konsep dalam Perspektif Islam dan Teori Perbankan Syariah Rufaida, Erty Rospyana
Abdurrauf Social Science Vol. 1 No. 2 (2024): Abdurrauf Social Science
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/arsos.v1i2.36

Abstract

This article aims to specifically discuss the concept of Profit Sharing from an Islamic perspective and its theory in sharia banking. The research method used in this study is library research, which is one of the approaches in qualitative research. The data and materials used in this research come entirely from various sources such as scientific journals, books, and so on. The research process includes searching, collecting and analyzing data. Al Mudharabah Profit Sharing System (Trust Financing, Trust Investment) refers to capital owners who set aside their assets for trading in the hope of making a profit. The principle of applying mudharabah refers to business cooperation where profits are shared according to agreement, while losses are borne by the capital owner unless caused by negligence manager. Meanwhile, the musyarakah profit sharing system is a cooperation agreement between two or more parties to run a certain business, with each party contributing funds or expertise and agreeing to share profits and risks according to the agreement ijma' ulama. Profit Sharing Theory in Sharia Banking (Profit and Loss Sharing Theory) was developed as an alternative to the interest system which is considered unfair because it does not provide a balanced distribution of risks and profits. PLS is based on Islamic financial principles which prohibit usury, gharar (uncertainty ), and emphasizes fairness and shared risk sharing. In the PLS system, profits and losses are divided based on the actual productivity of the business. In contrast to fixed interest, this system relies on agreed profit sharing based on actual productivity.  Keywords: Profit sharing, Islamic perspective, Sharia Banking Theory  Abstrak: Tulisan ini memiliki tujuan akan membahas khusus tentang konsep Bagi Hasil dalam perspektif islam serta teorinya dalam perbankan syariah. Metode penelitian yang digunakan dalam studi ini adalah penelitian kepustakaan atau library research, yang merupakan salah satu pendekatan dalam penelitian kualitatif. Data dan materi yang digunakan dalam penelitian ini sepenuhnya berasal dari berbagai sumber seperti jurnal ilmiah, buku, kitab, dan sebagainya. Proses penelitian meliputi pencarian, pengumpulan, dan analisis data. Sistem Bagi Hasil Al Mudharabah (Trust Financing, Trust Investment adalah merujuk pada pemilik modal yang menyisihkan hartanya untuk perdagangan dengan harapan mendapatkan keuntungan. Prinsip penerapan mudharabah mengacu pada kerjasama bisnis di mana keuntungan dibagi sesuai kesepakatan, sementara kerugian ditanggung oleh pemilik modal kecuali disebabkan oleh kelalaian pengelola. Sementara sistem bagi hasil musyarakah adalah perjanjian kerjasama antara dua atau lebih pihak untuk menjalankan usaha tertentu, dengan setiap pihak memberikan kontribusi dana atau keahlian dan sepakat untuk membagi keuntungan serta risiko sesuai kesepakatan.  Musyarakah dan mudharabah berdasarkan hukum Al-Quran dan hadis, serta ijma’ ulama. Teori Bagi Hasil dalam Perbankan Syariah (Teori Profit and Loss Sharing) dikembangkan sebagai alternatif untuk sistem bunga yang dianggap tidak adil karena tidak memberikan pembagian risiko dan keuntungan yang seimbang. PLS didasarkan pada prinsip keuangan Islam yang melarang riba, gharar (ketidakpastian), dan menekankan keadilan serta pembagian risiko bersama. Dalam sistem PLS, keuntungan dan kerugian dibagi berdasarkan produktivitas nyata dari usaha. Berbeda dengan bunga tetap, sistem ini mengandalkan pembagian hasil yang disepakati berdasarkan produktivitas aktual.
Analisis Akad Istishna PSAKS 104 pada Usaha Konveksi di Kecamatan Banggae Timur Kabupaten Majene Nurhikmah, Nurhikmah; Hadijah, Siti; Rufaida, Erty Rospyana
Abdurrauf Social Science Vol. 1 No. 2 (2024): Abdurrauf Social Science
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/arsos.v1i2.37

Abstract

This research aims to evaluate the conformity between contract agreements and financial recording/reporting using istishna contracts under PSAK Syariah 104, in garment workshops in East Banggae District, Majene Regency. The background of this study addresses common practices where garment workshops undertake orders without clear contractual agreements and lack appropriate financial recording according to Sharia accounting principles. The research employs a qualitative approach with descriptive qualitative methodology, using case study analysis as the measurement tool. The findings indicate that most garment workshops in East Banggae District apply istishna contracts (PSAKS 104) but not comprehensively. While these workshops align with the essence of istishna contracts in terms of business characteristics, their financial recording and reporting do not fully comply with istishna contract requirements. Therefore, based on this research, it can be concluded that most garment workshops in East Banggae District adhere to the essence of istishna contracts (PSAKS 104), albeit not entirely. Keywords: Istishna' Contract, PSAKS 104, Convection Businesses Abstrak: Penelitian ini bertujuan untuk mengevaluasi kesesuaian antara akad perjanjian dan pencatatan/pelaporan keuangan dengan penggunaan akad istishna PSAKS 104, pada usaha konveksi di Kecamatan Banggae Timur, Kabupaten Majene. Latar belakang penelitian ini adalah praktik umum di mana konveksi hanya melakukan pesanan tanpa kontrak akad yang jelas dan kurangnya pencatatan keuangan yang sesuai dengan prinsip akuntansi syariah. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan pendekatan deskriptif kualitatif, menggunakan analisis studi kasus sebagai alat ukur. Hasil penelitian menunjukkan bahwa sebagian besar konveksi di Kecamatan Banggae Timur menerapkan akad istishna (PSAKS 104) tapi tidak secara menyeluruh. Karena dilihat dari segi karakteristik usaha konveksi di kecamatan banggae timur sudah sesuai dengan akad istishna’, namun dari segi pencatatan dan pelaporan keuangan tidak sesuai dengan akad istishna. Dari hasil penelitian ini dapat disimpulkan bahwa sebagian besar konveksi di Kecamatan Banggae Timur sesuai dengan esensi akad istishna (PSAKS 104), tetapi tidak secara menyeluruh.
Pendampingan Pengukuran Arah Kiblat di Musollah Kafe Ruumi Mengunakan Metode Astronomi Alamsyah, Alamsyah; Risal, Risal; Rufaida, Erty Rospyana
Abdurrauf Journal of Community Service Vol. 1 No. 2 (2024): Abdurrauf Journal of Community Service
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/ajcos.v1i2.57

Abstract

The determination of the Qibla direction is a crucial aspect of Islamic worship, particularly in the performance of prayer. In Indonesia, issues regarding inaccurate Qibla directions in mosques and prayer rooms have been identified, especially following the issuance of fatwas by the Indonesian Ulema Council (MUI) in 2010. This study aims to assist in measuring and verifying the accuracy of the Qibla direction at the Musollah of Ruumi Café in Makassar, Indonesia, using astronomical methods. Measurements were conducted from August 15 to August 22, 2024, using the Istiwa'aini tool. The results indicated a deviation of 12 degrees from the correct Qibla direction, with a measured azimuth difference of 342°37'03.94". The estimated error in distance is 1332 km from the southern direction of the Ka'bah. This deviation is significant, emphasizing the importance of accuracy in determining the Qibla direction for the validity of prayer. The study concludes that adjusting the Qibla direction at Musollah Ruumi Café is necessary to ensure that prayers are performed in accordance with Islamic law. The application of astronomical methods provided reliable and accurate results for further corrections.  Abstrak: Penentuan arah kiblat merupakan aspek penting dalam ibadah Islam, terutama dalam pelaksanaan salat. Di Indonesia, masalah ketidakakuratan arah kiblat di masjid dan musollah telah teridentifikasi, terutama setelah diterbitkannya fatwa Majelis Ulama Indonesia (MUI) pada tahun 2010. Penelitian ini bertujuan untuk membantu mengukur dan memverifikasi akurasi arah kiblat di Musollah Kafe Ruumi di Makassar, Indonesia, dengan menggunakan metode astronomi. Pengukuran dilakukan dari tanggal 15 hingga 22 Agustus 2024, menggunakan alat Istiwa'aini. Hasil pengukuran menunjukkan adanya deviasi sebesar 12 derajat dari arah kiblat yang benar, dengan selisih azimut yang terukur sebesar 342°37'03.94". Perkiraan kesalahan jarak adalah 1332 km dari arah selatan Ka'bah. Deviasi ini cukup signifikan, yang menekankan pentingnya akurasi dalam menentukan arah kiblat untuk keabsahan salat. Penelitian ini menyimpulkan bahwa penyesuaian arah kiblat di Musollah Kafe Ruumi perlu dilakukan untuk memastikan bahwa salat dilaksanakan sesuai dengan hukum Islam. Penerapan metode astronomi memberikan hasil yang dapat diandalkan dan akurat untuk perbaikan lebih lanjut.
Sosialisasi Isu-Isu Kebaharuan Akuntansi Syariah Rufaida, Erty Rospyana; Asnidar, Asnidar
Abdurrauf Journal of Community Service Vol. 1 No. 1 (2024): Abdurrauf Journal of Community Service
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/ajcos.v1i1.59

Abstract

Islam teaches comprehensive and holistic principles that cover all aspects of human life, including in the economic field. One important aspect of Islamic economics is Islamic accounting, which aims to integrate Islamic principles into the modern accounting system to create a fairer and more dignified system. With the rapid growth of the financial market and the increasingly urgent need for financial literacy, understanding Islamic accounting is crucial. This study identified that Islamic financial literacy in the Riau community, especially in Pekanbaru City and Kuantan Singingi, is still low, so education about Islamic finance is very much needed. This community service activity aims to improve students' understanding of Islamic accounting literacy through socialization of new issues in Islamic accounting. Held on June 5-10, 2024 at the University of West Sulawesi, this activity includes administrative and technical preparation, implementation of socialization, and preparation of activity results reports. This activity succeeded in increasing participants' knowledge of Islamic accounting and received an enthusiastic response from students. It is expected that this activity will strengthen students' understanding and prepare them to contribute to the development and implementation of sharia accounting, as well as support the growth of sharia economy in Indonesia. Synergy between various parties, including academics, scholars, financial services authorities, and sharia financial institutions, is very important to achieve the ideal goals of sharia economy. Keywords: Socialization; Innovation; Sharia Accounting. Abstract: Islam mengajarkan prinsip-prinsip komprehensif dan menyeluruh yang mencakup seluruh aspek kehidupan manusia, termasuk dalam bidang ekonomi. Salah satu aspek penting dalam ekonomi syariah adalah akuntansi syariah, yang bertujuan mengintegrasikan prinsip-prinsip syariah dalam sistem akuntansi modern untuk menciptakan sistem yang lebih adil dan bermartabat. Dengan pertumbuhan pesat pasar keuangan dan kebutuhan literasi keuangan yang semakin mendesak, pemahaman tentang akuntansi syariah menjadi krusial. Penelitian ini mengidentifikasi bahwa literasi keuangan syariah di masyarakat Riau, khususnya di Kota Pekanbaru dan Kuantan Singingi, masih rendah, sehingga edukasi tentang keuangan syariah sangat diperlukan.  Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman mahasiswa tentang literasi akuntansi syariah melalui sosialisasi isu-isu kebaharuan akuntansi syariah. Dilaksanakan pada 5-10 Juni 2024 di Universitas Sulawesi Barat, kegiatan ini mencakup persiapan administrasi dan teknis, pelaksanaan sosialisasi, serta penyusunan laporan hasil kegiatan. Kegiatan ini berhasil meningkatkan pengetahuan peserta mengenai akuntansi syariah dan mendapatkan respons antusias dari mahasiswa. Diharapkan kegiatan ini akan memperkuat pemahaman mahasiswa dan mempersiapkan mereka untuk berkontribusi dalam pengembangan dan penerapan akuntansi syariah, serta mendukung pertumbuhan ekonomi syariah di Indonesia. Sinergi antara berbagai pihak, termasuk akademisi, ulama, otoritas jasa keuangan, dan lembaga keuangan syariah, sangat penting untuk mencapai tujuan ideal ekonomi syariah.
Pelatihan Pembuatan Gula Merah Cair dan Pemasaran E-Commerce di Desa Tapango Kecamatan Tapango Kabupaten Polewali Mandar Rufaida, Erty Rospyana; Asnidar
Belalek Vol. 1 No. 2 (2023): BELALEK: Jurnal Pengabdian Kepada Masyarakat (Journal of Community Services)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/belalek.v1i2.2495

Abstract

Community Service with the title “Pelatihan Pembuatan Gula Merah Cair dan Pemasaran E-Commerce di Desa Tapango Kecamatan Tapango Kabupaten Polewali Mandar”. This activity is based on the conditions of making brown sugar whose manufacturing and marketing processes are still simple, very simple. Through this community service activity, training will be given on procedures for developing brown sugar products and the online marketing process through e-commerce. Product development is carried out by providing training to the public about processing liquid brown sugar so that the brown sugar they market is not only in simple form, but the product can be further developed and will have an impact on higher selling value (economic value). With a high selling value, it will have an impact on brown sugar sales revenue which will increase. Furthermore, after providing training on how to manage liquid brown sugar until it reaches the stage of packaging the product properly so that the liquid brown sugar is ready to be marketed. After product development, they will also be taught about online marketing strategies through various social media applications such as Facebook and Instagram. Apart from that, there is also online marketing in one of the number one online shop applications in Indonesia, namely the Shopee application. In this way, it is hoped that the brown sugar products they produce will not only be marketed on a local scale but will be able to compete on the national scale market.
RICE WAGE SYSTEM IN THE RICE MILLING PROCESS: PERSPECTIVE OF SHARIA CONTRACT PRINCIPLES Jasri, Jasri; Istiqamah, Nurul; Rufaida, Erty Rospyana
istinbath Vol. 23 No. 1 (2024): June 2024
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v23i1.659

Abstract

Rice milling, a critical stage in processing raw rice into consumable rice, often must fully comply with Sharia contractual principles, leading to multiple interpretations about its adherence to Sharia law. This study aims to analyze and formulate the Islamic law perspective on the contractual aspects of the paddy wage system in the rice milling process based on Sharia contract principles. The research method used is a descriptive method with a qualitative approach. Data were collected through observation, interview, and documentation. Data analysis in this research was conducted through three stages: data reduction, data presentation, and conclusion drawing. The results showed that the rice milling wage system paid by rice in Panakkukang Village, Pallangga Subdistrict, Gowa Regency, partially follows Islamic law when viewed from the principles of sharia contracts.  Four of the seven principles of Sharia contracts are fulfilled, but three still need to be fully fulfilled. The Sharia contract principles that have been fulfilled are the principle of voluntarism/consensual, legal certainty/equality (al-musawah), honesty and truth (asl-sidq), and the principle of binding promises. The principles that have yet to be fully fulfilled are the principle of freedom of contract and justice (al-'adl), while the principle of writing (al-kitabah) still needs to be fulfilled.
Co-Authors Achmad Musyahid, Achmad Alamsyah - Asnidar Asnidar Asnidar Hamdan Hamdan Ilyas, Herlina Istiqamah, Nurul Jasri, Jasri Jayawarsa, A.A. Ketut Mahlil, Mahlil Maju, Sri Juniarti Indra Muhammad Yusran Mus, Sari Fatimah Nasmira, Nasmira Novitasari, Eni Nurhikmah Nurhikmah Sasliana, Sasliana Siti Hadijah Sitti Hadijah, Sitti St. Salehah Madjid