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PERAN AL-QURAN DAN AS-SUNNAH DALAM PERKEMBANGAN EKONOMI SYARIAH:KAJIAN, PELUANG DAN TANTANGAN FINTECH SYARIAH Atik Abidah; Kasuwi Saiban; Misbahul Munir
Muslim Heritage Vol 7, No 1 (2022): Muslim Heritage: Jurnal Dialog Islam dengan Realitas
Publisher : IAIN Ponorogo

AbstractAl-Qur'an and Sunnah are one of the sources of law that exist in Islam and regulate all human actions. The role of the Qur'an and Sunnah extends to regulating the field of Islamic economics in great detail. This study aims to understand the role of the Qur'an and Sunnah in the development of sharia economics, especially in the study of sharia fintech related to the opportunities and challenges. The method used is library research. The data in this study were obtained using the documentary method sourced from the latest journal articles. The result of this research is that sharia fintech has been officially developed in Indonesia and has received special regulations from the National Sharia Council. The number of Muslim population and increasing technology users are special opportunities for the development of sharia fintech. The lack of understanding of the differences between sharia and conventional fintech is a challenge for financial technology players. Fintech has benefits that are in line with Islamic principles as stated in the Qur'an and Sunnah. This is what strengthens the existence of Islamic fintech, which will be able to continue to grow rapidly from time to time.AbstrakAl-qur’an dan Sunnah merupakan salah satu sumber hukum yang ada dalam Islam dan mengatur seluruh perbuatan manusia. Peran al-Qur’an dan Sunnah meluas hingga mengatur bidang ekonomi Islam dengan sangat rinci. Penelitian ini bertujuan untuk memahami peran al-Qur’an dan Sunnah dalam perkembangan ekonomi syariah terutama dalam kajian fintech syariah terkait dengan peluang dan tantangannya. Metode yang digunakan adalah dengan penelitianPustaka(library research).Data dalampenelitianinididapatdenganmenggunakanmetodedocumenteryang bersumber dari artikel-artikel jurnal terbaru. Hasil dari penelitian ini adalah fintech syariah telah resmi dikembangkan di Indonesia dan telah mendapat regulasi khusus dari Dewan Syariah Nasional. Jumlah penduduk muslim dan meningkatnya pengguna teknologi menjadi peluang khusus perkembangan fintech syariah. Minimnya pemahaman tentang perbedaan fintech syariah dengan konvensional menjadi tantangan tersendiri bagi para pelaku financial technology. Fintech memiliki manfaat yang sejalan dengan prinsip Islam sebagaimana yang tertuang dalam Al-Qur’an dan Sunnah. Hal itu yang menjadi penguat keberadaan fintech syariah akan mampu terus berkembang pesat dari waktu ke waktu.

Konsep Asnaf Penerima Zakat Menurut Pemikiran Yusuf Al-Qardawi dan Wahbah Al-Zuhayli: Sebuah Analisis Komparasi Intan Sherly Monica; Atik Abidah
Jurnal Antologi Hukum Vol. 1 No. 1 (2021)
Publisher : Fakultas Syariah Institut Agama Islam Negeri Ponorogo

Abstract: This article discusses the Asnaf zakat according to contemporary scholars, namely Yusuf Al-Qardawi and Wahbah Al-Zuhayli. This work aims to explain the similarities and differences in the thoughts of the two figures regarding asnaf zakat. The method used is library research by examining the books of the two figures, namely Fiqhuz Zakat and Islamic Fiqh wa Adilatuhu. It can be concluded that the thoughts of Yusuf Al-Qardawi and Wahbah Al Zuhayli on the eight groups of zakat recipients are not much different. It's just that there is a slight difference that is most significant in the fi sabilillah group where Yusuf Al Qardawi argues that this group is extended to the meaning of fighting in the way of Allah such as charity for the public interest, this is in accordance with the opinion of some scholars who expand the meaning of fi sabilillah. Meanwhile, according to Wahbah Al-Zuhayli the meaning of fi sabilillah is soldiers who fight but are not paid by the state, this is in accordance with Q.S ash-Shaff: 4. And from their opinion, Yu>suf Al Qard{awi's thoughts are the most relevant to the condition of the Indonesian state. The istinbath method used by the two figures is dominant in ijma'. And what influenced his thinking the most was the role of the teacher and the social conditions of the two figures.

PERAN RELIGIUSITAS DALAM PENGELOLAAN KANTOR AKUNTAN PUBLIK PADA MASA PANDEMI COVID-19 Erfan Muhammad; Atik Abidah
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 7 No. 01 (2022): JESPB Edisi April 2022
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v7i01.309

The emergence of covid-19 as a non-natural disaster has an impact on the management of the Public Accounting Firm. There are problems in managing a Public Accounting Firm during the pandemic, including; limitations in carrying out audit procedures, the labor load remains high, and revenue declines because many companies are making losses. Religiosity can play a role in this problem, where with religiosity you can see things not only from the material side, but also look at life more broadly. This research was conducted using unstructured interviews with the head of a public accounting firm who are considered to have high religiosity. The results of the study indicate that religiosity has a role in the management of Public Accounting Firms during the pandemic, both in managing employees and in audit quality.

Eksistensi Fatwa No.21/DSN-MUI/X/2001 Pada Asuransi Jiwa Syariah di PT. Prudential Life Assurance Cabang Ponorogo Pertiwi, Linda; Abidah, Atik
Invest Journal of Sharia & Economic Law Vol. 1 No. 1 (2021): INVEST - Vol. 1 No. 1 (2021)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/invest.v1i1.2567

This article aims to review the implementation of Fatwa No. 21 / DSN-MUI / X / 2001 concerning General Guidelines for Sharia Insurance in Insurance Institutions. Sharia life insurance is a type of life insurance whose application is based on the provisions of Islam. PT. Prudential Life Assurance is a sharia life insurance company. In carrying out its activities to develop customer funds, PT. Prudential Life Assurance invests. In practice, the investment and insurance percentage determination is carried out unilaterally by the agent. Determining the percentage of this investment will affect customers' cash value claims that do not match the illustration. More specifically, in this connection, the author will analyze two aspects. First, the analysis of Fatwa No.21 / DSN-MUI / X / 2001 regarding the General Guidelines for Islamic Insurance on the implementation of the investment system at PT. Prudential Life Assurance Ponorogo Branch? Second, the analysis of Fatwa No.21 / DSN-MUI / X / 2001 regarding the General Guidelines for Islamic Insurance on the payment of cash value claims for customers at PT. Prudential Life Assurance Ponorogo Branch? The author's type of research is field research using qualitative methods, while the data collection techniques used are interviews and documentation. The analysis used uses the deductive method, namely a discussion that begins with presenting arguments, theories or provisions that are general and then put forward a specific fact. From this research, it can be concluded that the implementation of the investment system at PT. Prudential Life Assurance at the Ponorogo branch is only limited to administration. Where the agent determines the percentage of insurance and investment unilaterally to get a hefty fee, this is not following the DSN fatwa No.21 / DSN-MUI / X / 2001, which reads "investment must be made under sharia." Meanwhile, regarding the payment of cash value claims from customers that do not match the illustration, it follows the DSN fatwa No.21 / DSN-MUI / X / 2001, which reads "different claims in the amount according to the premium paid."

Eksistensi Fatwa No.21/DSN-MUI/X/2001 Pada Asuransi Jiwa Syariah di PT. Prudential Life Assurance Cabang Ponorogo Pertiwi, Linda; Abidah, Atik
Invest Journal of Sharia & Economic Law Vol. 1 No. 1 (2021)
Publisher : Institut Agama Islam Negeri Ponorogo

This article aims to review the implementation of Fatwa No. 21 / DSN-MUI / X / 2001 concerning General Guidelines for Sharia Insurance in Insurance Institutions. Sharia life insurance is a type of life insurance whose application is based on the provisions of Islam. PT. Prudential Life Assurance is a sharia life insurance company. In carrying out its activities to develop customer funds, PT. Prudential Life Assurance invests. In practice, the investment and insurance percentage determination is carried out unilaterally by the agent. Determining the percentage of this investment will affect customers' cash value claims that do not match the illustration. More specifically, in this connection, the author will analyze two aspects. First, the analysis of Fatwa No.21 / DSN-MUI / X / 2001 regarding the General Guidelines for Islamic Insurance on the implementation of the investment system at PT. Prudential Life Assurance Ponorogo Branch? Second, the analysis of Fatwa No.21 / DSN-MUI / X / 2001 regarding the General Guidelines for Islamic Insurance on the payment of cash value claims for customers at PT. Prudential Life Assurance Ponorogo Branch? The author's type of research is field research using qualitative methods, while the data collection techniques used are interviews and documentation. The analysis used uses the deductive method, namely a discussion that begins with presenting arguments, theories or provisions that are general and then put forward a specific fact. From this research, it can be concluded that the implementation of the investment system at PT. Prudential Life Assurance at the Ponorogo branch is only limited to administration. Where the agent determines the percentage of insurance and investment unilaterally to get a hefty fee, this is not following the DSN fatwa No.21 / DSN-MUI / X / 2001, which reads "investment must be made under sharia." Meanwhile, regarding the payment of cash value claims from customers that do not match the illustration, it follows the DSN fatwa No.21 / DSN-MUI / X / 2001, which reads "different claims in the amount according to the premium paid."

Al-Qu’ran dan Islamic Entrepreneur: Abdurrahman Bin Auf Abidah, Atik; Muhammad, Erfan; Bakri, Masykuri
El-Barka Journal of Islamic Economics and Business Vol. 5 No. 1 (2022)
Publisher : El-Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v5i1.3881

The purpose of this article is to analyze the behavior of the Islamic entrepreneur Abdurrahman ibn Auf based on the teaching of the Quran. Abdurrahman ibn Auf was an entrepeneur and a businessman who lived in the time of the Prophet. The clear-cut definition of entrepreneur term has not been found until now, so research on entrepreneurship remains relevant. The backbone of this study is the Quran, as it provides a deeper understanding based on what is contained in the Quran. Therefore, this article attempts to answer how is Abdurrahman ibn Auf’s manner in Islamic entrepreneur based on the study of the Quran? This research has to be done taking into account the fact that the current development of large corporations requires business research directly from the Quran for reference and facts about Islamic figures. This study uses library research methods and examines relevant scholarly articles as data sources. The results of this study contain a few basic verses about entrepreneurship. This verse is related to the attitude of business participants when conducting business. Finally, the concept of Islamic entrepreneur will be very suitable for application as it contains two meanings, Hablumminannas and Hablumminallah, as the attitude of Abdurrahman ibn Auf, who always adheres to the values in the verses of the QuranKarya tulis ini bertujuan untuk menganalisa perilaku Islamic Entrepeneur Abdurrahman bin Auf dalam kajian al-Qur’an. Abdurrahman bin Auf merupakan seorang entrepreneur yang hidup pada zaman Rasulullah. Pemaknaan entrepeneur hingga detik ini belum menemukan istilah yang paling spesifik, sehingga kajian tentang entrepeneur masih relevan untuk dilakukan. Sandaran utama kajian ini adalah terhadap al-Qur’an, karena untuk memberikan pengertian yang jauh dan mendalam sesuai dengan apa yang terkadung di dalam al-Qur’an. Maka karya tulis ini berusaha menjawab pertanyaan bagaimana perilaku Islamic Entrepeneur Abdurrahman bin Auf dalam kajian al-Qur’an? Penelitian ini perlu dilakukan mengingat saat ini perkembangan usaha yang semakin besar akan membutuhkan kajian entrepeneur yang secara langsung diambil dari al-Qur’an sebagai rujukan serta spesifikasi terhadap seorang tokoh Islam. Penelitian ini menggunakan metode library research dan menelaah artikel ilmiah yang relevan sebagai sumber data. Hasil penelitian ini terdapat beberapa ayat dasar dalam berwirausaha. Ayat tersebut berkorelasi dengan sikap para pelaku usaha dalam menjalankan aktivitas usahanya. Pada akhirnya konsep wirausaha berbasis Islam akan sangat tepat untuk diterapkan, karena mengandung dua implikasi yakni hambumminannas dan hablumminallah, sebagaimana sikap Abdurrahman bin Auf yang senantiasa berpegang teguh terhadap nilai dalam ayat Al-Qur’an.

The Applicability of Cash Waqf Linked Sukuk (CWLS) Through the Tafriqus Sufqah Al-Khatib Al-Sharbini Theory: An Approach to Sharia Compliance and Financial Innovation Abidah, Atik; Asnawi, Nur; Suprayitno, Eko; Zuhriah, Erfaniah
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol. 9 No. 2 (2025): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/baspd111

This research article delves into the examination of Cash Waqf Linked Sukuk (CWLS) within the framework of Islamic jurisprudence, particularly through the lens of Al-Khatib Al-Sharbini's Tafriqus Sufqah theory. Utilizing the guidance provided by the Fatwa DSN-MUI No. 131/DSN-MUI/X/2019, this study aims to scrutinize the Shariah compliance of CWLS, a contemporary Islamic financial instrument that amalgamates the concept of waqf (Islamic endowment) with sukuk (Islamic bonds), to foster economic and social development projects. The primary objective is to understand how CWLS adheres to Shariah principles by dissecting its structure and operations into separate contracts or agreements, in alignment with Tafriqus Sufqah theory, which advocates for clarity and segregation in financial dealings to avoid ambiguity (gharar), gambling (maysir), and interest (riba). Through qualitative analysis of the fatwa and relevant Islamic financial literature, the study explores the theoretical underpinnings of CWLS, evaluates its compliance with Islamic law, and assesses its innovative approach to integrating charitable giving with financial investments. The findings aim to contribute to the Islamic finance literature by offering insights on the application of Tafriqus Sufqah theory to modern financial instruments like CWLS, highlighting its potential for ethical investment and the challenges of ensuring Shariah compliance. This analysis not only enriches the understanding of Islamic financial products but also provides a model for developing future Shariah-compliant instruments that can meet the needs of contemporary Muslim societies.

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