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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat BILANCIA Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Wahana Pendidikan Indonesian Journal of Shariah and Justice Global Education Journal Bilancia : Jurnal Studi Ilmu Syariah dan Hukum Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory
Umasugi, Nirwan
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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A Review of Sharia Economic Law on the Fish Price Determination Mechanism Between Fishermen and Suppliers Untung, Ahmad; Umasugi, Nirwan; Marasabessy, Zainal Abidin; Wajo, Abd. Rauf; Jasmin, Jasmin; Ahmad, Samlan; Harwis, Harwis
Global Education Journal Vol. 3 No. 1 (2025): Global Education Journal (GEJ)
Publisher : Civiliza Publishing, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/gej.v3i1.588

Abstract

A Review of Sharia Economic Law on the Fish Pricing Mechanism between Fishermen and Suppliers at the Independent Tuna Fishermen's Cooperative in Jikotamo Village. This study aims to analyze the fish pricing mechanism between fishermen and suppliers in Jikotamo Village and review these practices from the perspective of Sharia economic law. The research method uses a qualitative approach with a focus on the Independent Tuna Fishermen's Cooperative in Jikotamo Village, South Halmahera Regency. Data were collected through in-depth interviews and field observations, then analyzed using Sharia economic principles related to justice, transparency, and the prohibition of riba and gharar practices. The results show that the market structure is uncompetitive with dominant suppliers determining prices unilaterally. This imbalance results in a disproportionate distribution of added value, with fishermen receiving a relatively small share of the total added value. From the perspective of Sharia economic law, the fisheries supply chain has met the requirements for transaction validity (sahih) in muamalah fiqh, but needs improvement in information transparency, fair distribution of profits, and resource efficiency. The study recommends implementing a transparent pricing information system, strengthening the capacity of fishing cooperatives, subsidizing production inputs, and establishing direct partnerships with companies.
Akuntansi Mudharabah sebagai Instrumen Transparansi Keuangan Syariah Malinda, Sri; Umasugi, Nirwan
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 1.A (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Transparency is a fundamental principle in Islamic financial institutions as it reflects accountability, trust, and compliance with Sharia values. Mudharabah, as a profit-sharing contract based on trust between capital owners and fund managers, requires transparent financial reporting to avoid information asymmetry and moral hazard. This study aims to examine the role of mudharabah accounting as an instrument for enhancing financial transparency in Islamic finance. The research employs a qualitative descriptive approach using library research methods. Data were collected from PSAK 105 on Mudharabah Accounting, accredited national journals, and relevant Islamic accounting literature. Data analysis was conducted through content analysis to examine the conformity between mudharabah accounting practices and the principles of transparency in Islamic finance. The findings indicate that mudharabah accounting, when implemented in accordance with PSAK 105, significantly supports transparency by ensuring proper recognition, measurement, presentation, and disclosure of financial information. Moreover, transparent mudharabah accounting contributes to increased accountability and public trust in Islamic financial institutions.
Pengertian, Penerapan serta Dasar Hukum Akutansi Jasa Kafalah Islamiyanti, Irda; Umasugi, Nirwan
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 1.A (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

This study aims to find out the meaning, application and legal basis of Kafalah accounting through existing literary sources. The research method used in this paper uses a literature review method, where the researcher will collect studies related to this journal. Kafalah is a guarantee given by the guarantor (kafil) to a third party to fulfill the obligations of the second party or the insured. Kafalah can be called a guarantee. A contract means a bond made by two or more people, between individuals and/or groups, in which there is a bond of agreement that gives rise to obligations for each party according to Islamic principles. A guarantor with the approval of a third party for the benefit of a debtor, by binding himself if the debtor does not comply. The basis of the kafalah contract contains general provisions which contain a statement that the ijab qabul must be stated by the parties to show their will to carry out the contract (contract), the guarantor can receive compensation (fee) as long as it is not burdensome, the kafalah is binding and cannot be cancelled unilaterally
Mudarabah di BSI Cabang Kota Ternate (Bank Sebagai Mudharib, Metode Bagi Hasil & Bank Sebagai Agent Investasi Lestari, Sugi Indah; Umasugi, Nirwan
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 1.A (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

The mudarabah contract is one of the main instruments in Islamic banking that functions to encourage real sector financing thru a profit-sharing mechanism and the principle of risk sharing. However, in practice, the implementation of this contract still faces challenges related to investment risk management and the protection of customer interests. This study aims to analyze the implementation of the mudarabah contract at BSI Ternate City Branch, focusing on the bank's role as the mudharib, the profit-sharing mechanism, and the bank's function as an investment agent. This research also examines risk management strategies and supervisory systems in improving the effectiveness of real sector financing. The research method used is a qualitative method with a literature study approach. Data were obtained from Islamic banking regulations, fatwas from the National Sharia Council–MUI, Islamic accounting standards, official reports from Bank Syariah Indonesia, as well as relevant and up-to-date scientific journal articles. Data analysis was conducted descriptively and analytically. The research results indicate that BSI Ternate City Branch implements the mudarabah contract by setting a profit-sharing ratio agreed upon at the beginning of the contract and adjusted to the characteristics of the business. Investment risk management is carried out thru business feasibility analysis, periodic monitoring, supervision by the Sharia Supervisory Board, and financing restructuring mechanisms. The integration of profit-sharing mechanisms and supervisory systems has proven to increase the effectiveness of real sector financing by encouraging the use of funds in productive businesses, improving transparency, and maintaining a balance of interests between banks and customers.
Akuntansi Musyarakah dalam Perspektif Syariah dan PSAK 106 Maujud, Junsi; Umasugi, Nirwan
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 1.D (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Musyarakah is a partnership contract in Islamic economics based on the principle of profit and loss sharing, in which profits are distributed according to an agreed ratio, while losses are borne proportionally to the contributed capital. The implementation of this contract requires an accounting system that is able to preserve sharia principles, transparency, and fairness among partners. This study aims to analyze the application of musyarakah accounting from the perspective of Islamic accounting and fiqh muamalah with reference to PSAK 106. This research employs a qualitative approach through a literature review by examining classical and contemporary fiqh literature, Islamic accounting standards, and previous related studies. The findings indicate that normatively PSAK 106 is in line with sharia principles, particularly in terms of recognition, measurement, presentation, and disclosure of musyarakah as a partnership-based contract. However, in practice, there are still challenges in consistently implementing the profit and loss sharing principle. Therefore, strengthening the understanding of Islamic accounting, enhancing sharia supervision, and increasing institutional commitment are necessary to ensure that musyarakah accounting functions effectively in realizing justice and economic welfare.
PENDAMPINGAN PRIKATAN HUKUM EKONOMI SYARIAH PADA PETANI PALA KELURAHAN TAFAGA KECAMATAN MOTI KOTA TERNATE. Umasugi, Nirwan; Tohe, Ansar; Indah Lestari, Sugi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 9, No 3 (2026): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v9i3.%p

Abstract

Komoditas pala merupakan agribisnis unggulan di Kelurahan Tafaga, Kecamatan Moti, Kota Ternate, namun kesejahteraan petani masih rendah akibat keterbatasan akses permodalan, praktik kemitraan yang tidak adil, serta rendahnya literasi hukum ekonomi syariah. Hubungan kerja sama yang masih didominasi sistem ijon mengandung unsur gharar dan zulm dalam perspektif syariah. Pengabdian ini bertujuan merancang dan menerapkan model pendampingan prikatan hukum ekonomi syariah melalui penerapan akad muzara’ah, salam, dan musyarakah serta penguatan kelembagaan petani. Metode yang digunakan adalah pendekatan kualitatif partisipatif melalui observasi, wawancara mendalam, dan focus group discussion (FGD). Hasil pendampingan menunjukkan peningkatan pemahaman dan kesadaran hukum petani, terbentuknya Kelompok Tani Syariah Tafaga, serta meningkatnya posisi tawar dan pendapatan petani sebesar 18–22%. Pendampingan hukum ekonomi syariah terbukti berkontribusi terhadap transformasi sosial dan penguatan sistem kemitraan pertanian pala yang adil, berkah, dan berkelanjutan sesuai prinsip maq??id al-syar?‘ah..
Co-Authors Abbas, Sofyan Adam, Adiyana AGUS AGUS Ahmad, Samlan Alhadar, Mudi Alhadar, Muhdi Alimuddin, Harwis Ar Husein, Muhammad Arif Ismail Asmiraty, Asmiraty Burhan Burhan, Burhan Coronas, Ahmad Abdullah Djakat, Muhrim Fahmi Gunawan Fatum Abubakar Giling, Mustamin Harwis Alimuddin Harwis, Harwis Hedi Turmudi, Asep Hi M.A. Hi Abdullah, Baharuddin ILYAS, USMAN Indah Lestari, Sugi Islamiyanti, Irda Jasmin, Jasmin Lestari, Sugi Indah Mahmud, Adnan Malinda, Sri Maujud, Junsi Nasim, Abu Sahman Quilim, Cici Aryansi Samad, Khaeria A.D. Sanmas, Abu Saumur, Amanan S Syaifuddin Syaifuddin Tohe, Ansar Untung, Ahmad Wajo, Abd. Rauf Zainal Abidin Marasabessy, Zainal Abidin Zein, Muhammad