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INSTRUMEN PEMBIAYAAN PERBANKAN SYARIAH DALAM BENTUK SERVICE FINANCE MELIPUTI AKAD PEMBIAYAAN IJARAH, IJARAH MUNTAHIYAH BI TAMLIK KONSEP TEORI DAN PENERAPANNYA PADA BANK SYARIAH Iqbal, Muhammad Nur; Harahap, Mhd Yadi
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Special Issue Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.40283

Abstract

Tujuan dari penulisan ini adalah untuk mengetahui bagamiana tinjauan umum tentang akad Ijarah,untuk mengetahui tinjauan umum akad Ijarah Muntahiy bi Al-Tamlik (IMBT) dan untuk mengetahui bagaimana penerapan akad Ijarah dan Ijarah Muntahiy bi Al-Tamlik (IMBT) dalam perbankan syariah. Metode yang digunakan dalam penelitian ini adalah peneltiian kepustakaan yang menelaah sejumlah buku-buku, dan karya ilmiah serta membuka web-web, ataupun mengkaji teori dan konsep yang membahas tentang akad Ijarah dan penerpannya dalam system perbankan Islam, Sekiranya dengan menggunakan metode dan teknik pengumpulan data tersebut, kiranya dapat terkumpul seluruh data yang dibutuhkan untuk mendukung penulisan jurnal ini, dapat pula menemukan suatu kesimpulan yang objektif. Akad Ijarah Muntahiya Bit Tamlik (IMBT) adalah akad baru yang menyatukan dua akad di satu transaksi yaitu akad sewa (Ijarah) dengan pilihan jual beli atau hibah pada akhir masa sewa. Ijarah Muntahiya Bit Tamlik ini memiliki sifat tidak mengikat. Berdasarkan fatwa DSN-MUI No. 27/DSN/MUI/III/2002 tentang Al-Ijarah Al-Muntahiya Bi Al-Tamlik, yang berarti sewa beli (Al-Ijarah Muntahiya Bi Al-Tamlik/IMBT), adalah perjanjian sewa menyewa yang diikuti pilihan pengalihan kepemilikan atas barang sewa pada penyewa ketika berakhir kontrak masa sewa. Ijarah Muntahiyah Bit Tamlik adalah perjanjian sewa menyewa yang dapat diakhiri pengalihan kepemilikan barang dari pemilik barang (pemilik/owner) kepada penyewa (nasabah) setelah masa sewa berakhir pihak pemilik barang dan penyewa harus melakukan akad apabila pihak penyewa ingin memiliki barang tersebut. Prinsip kesepakatan ini memberikan banyak profit bagi pihak bank maupun pihak nasabah. Keuntungan yang didapat nasabah yaitu mendapatkan barang yang dibutuhkan sedangkan bagi bank dapat mempercepat perputaran dana bank. Penerapan IMBT pada bank syariah dapat berbentuk pembiayaan investasi, pembiayaan item-item modal dan pembiayaan untuk konsumen.
Protection of Micro, Small, Medium Enterprises (MSMEs) Related to the Prohibition of Importing Used Clothing Perspective of Maslahah Mursalah Theory Marpaung, Fachrunnisa Windi; Harahap, Mhd Yadi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4416

Abstract

Trade Regulation Number 40 of 2022 issues a policy prohibiting the import of used clothing in Indonesia. This policy has a detrimental impact on imported used clothing traders, especially those in Kisaran City. For this reason, the protection of micro, small, and medium enterprises (MSMEs) in the local clothing sector must receive attention. From the perspective of maslahah mursalah, it takes into account the public benefit and the interests of society at large, including in issuing laws, including Minister of Trade Regulation Number 40 of 2022, which was issued to improve market prices due to the large number of buyers of used clothes. However, on the other hand, it needs to be understood that the government must also pay attention to the welfare of second-hand clothing sellers who will of course lose their jobs because of the policies made. This research concludes that the government can take several actions, such as providing training or outreach related to the development of MSMEs so that people can upgrade their skills and can make products that are equivalent to foreign goods so that in the future there is no need to import used goods from abroad. This research uses empirical legal research methods, by collecting data on the direct effects experienced by MSMEs, especially sellers of imported second-hand goods, as well as the protection provided by the government to them according to Maslahah Mursalah.
YURISPRUDENSI HUKUM PENYELESAIAN SENGKETA KEWARISAN BEDA AGAMA DI PENGADILAN AGAMA PERKARA NOMOR 0042/Pdt.G/2014/PA.Yk DAN PUTUSAN KASASI NOMOR 218/K/Ag/2016 Zikri, Muhammad; Sukiati; Harahap, Mhd Yadi
TAHKIM Vol. 21 No. 2 (2025): TAHKIM
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The inheritance dispute in Supreme Court Decision Number 218 K/Ag/2016 highlights the complexity of applying Islamic inheritance law in a pluralistic society, particularly when religious differences exist between the deceased and the parties claiming inheritance rights. The conflict arose when the estate of a Muslim decedent was claimed and controlled by non-Muslim relatives. The plaintiffs, who were the decedent’s paternal half-siblings, filed a lawsuit in the Religious Court, arguing that the defendants, being Catholic, were not entitled to inherit under Islamic law. Additionally, the plaintiffs alleged that the land certificate was obtained unlawfully through falsified documents, making its legal validity questionable. This study employs a normative juridical method, utilizing statutory and case approaches. The data were collected by reviewing court decisions from the first instance to the appellate and cassation levels. A qualitative analysis was conducted to examine the judges’ legal reasoning and the application of Islamic inheritance principles. The findings indicate that religious conformity between the deceased and the heirs is a fundamental requirement in Islamic inheritance law. A difference in religion constitutes a legal barrier to inheritance (mawānī al-irth), reaffirming that non-Muslims cannot inherit from Muslims according to Islamic legal doctrine Keywords: jurisprudence, inheritance, different religions