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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

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.

ZAKAT PRODUKTIF UNTUK KEMANDIRIAN DAN KETAHANAN PANGAN MUSTAHIK BAZNAS KOTA TERNATE Ismail, Arif; Syaifuddin, Syaifuddin; Ar Husein, Muhammad; Abbas, Sofyan; Umasugi, Nirwan; Alhadar, Mudi; Hi M.A. Hi Abdullah, Baharuddin
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 6 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i6.2187-2200

Penelitian berbasis pengabdian kepada masyarakat ini bertujuan untuk memotret dan memetakan peluang dan tantangan dalam manajemen zakat produktif yang dilakukan oleh BAZNAS (Badan Amil Zakat Nasional) kota Ternate. Kemandirian dan ketahanan pangan menjadi isu penting dalam meningkatkan peran lembaga pengelola zakat mentransformasikan mustahik menjadi muzaki. Zakat produktif dalam khazanah pengelolaan zakat di Indonesia mengalami perkembangan ke arah yang positif. Kehadiran negara melalui undang undang zakat yang mengatur secara jelas lembaga lembaga pengelola zakat, ruang lingkup, kewenangan dan lain sebagainya memberikan ruang improvisasi manajemen zakat di Indonesia. Penelitian ini menggunakan metode kualitatif lapangan berbasis pengabdian masyarakat. Hasil penelitian ini menyimpulkan bahwa, zakat produktif yang dikelola oleh mustahikÂ BAZNAS kota Ternate mempunyai pengaruh sedang terhadap kemandirian dan ketahanan pangan. Terdapat faktor lain yang perlu dipertimbangkan untuk meningkatkan efektifitas bantuan dalam mencapai tujuan. Dengan demikian, program zakat produktif memerlukan perbaikan dalam implementasi dan pendampingan agar dapat memberikan dampak yang lebih nyata bagi kemandirian mustahik. Namun, hasil ini juga menyoroti pentingnya kolaborasi antara BAZNAS, pelaku mustahik, dan pihak lain dalam mendukung program pemberdayaan ekonomi berbasis zakat.

Hard Skill Dan Soft Skill Pada Distribusi Kinerja Pembangunan Ekonomi Daerah Umasugi, Nirwan; Wajo, Abd. Rauf; Nasim, Abu Sahman
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 2 No. 4 (2024): This volume covers topics such as women's rights, inheritance law, crime preven
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v2i4.733

Abstract Analysis of the repetition of rent in civil law in terms of Islamic law, with the provision that the use of the leased goods must be in accordance with the use of the leased, through a mutual agreement and in the bond of the agreement there should be no things that violate the rules in Islamic law. The purpose of this research is to analyze the repetition of rent in Civil law in terms of Islamic Law, and see the lease system, especially regarding the repetition of rent according to Islamic law and according to Civil law and compare it both in terms of similarities, differences and application. This research is a qualitative study with a normative approach in studying civil law literature (agreements) by collecting primary data through available sources, then conducting a study or assessment of the scope of the civil law regulation based on Islamic legal thought. Data processing uses a system of direct quotes and indirect quotes. Data analysis uses inductive, deductive and comparative thinking techniques. The results showed that; Civil law in the regulation and application has not been based on the benefit of humans / society but more pressure on certain parties (creditors or owners in leases) so that it can cause feelings of dependence or harm to other parties and more directed to material life and not based on humanity. Civil law in its regulation has not yet reached, a sense of justice and the benefit of the wider community will not be achieved, conducting leasing activities by mutual agreement on the basis of mutual assistance, that leasing is justified and even must always be held. And the permissible repetition of rent such as a person renting a large house, then the rooms are rented out again to others by getting profit from the rental is permissible. Keywords: Repetition of Rent Civil Law, Islamic Law Abstrak Analisis tentang pengulangan sewa dalam hukum perdata tinjauan hukum Islam, dengan ketentuan bahwa penggunaan barang yang disewa tersebut harus sesuai dengan penggunaan yang disewakan, lewat suatu kesepakatan bersama dan dalam ikatan perjanjian tersebut tidak boleh ada hal-hal yang menyalahi aturan dalam hukum Islam. Tujuan penelitian ini untuk menganalisis pengulangan sewa dalam hukum Perdata ditinjau dari segi Hukum Islam, dan melihat sistem sewa-menyewa khususnya mengenai pengulangan sewa menurut hukum Islam dan menurut hukum Perdata serta membandingkanya baik dari segi persamaan, perbedaanya maupun penerapanya. Penelitian ini merupakan penelitian kualitatif dengan pendekatan normatif dalam mempelajari pustaka hukum Perdata (perjanjian) dengan melakukan pengumpulan data primer lewat sumber-sumber yang tersedia, kemudian melakukan kajian atau penilaian ruang lingkup pengaturan hukum perdata tersebut dengan berdasar pemikiran hukum Islam. Pengolahan data mengunakan sistem kutipan langsung dan kutipan tidak langsung. Analisis data mengunakan tehnik berfikir secara induktif, deduktif dan komparatif. Hasil penelitian menunjukkan bahwa; Hukum perdata dalam pengaturan maupun penerapan belum didasarkan kepada kemaslahatan manusia/masyarakat tetapi lebih menekan kepada pihak tertentu (kreditur atau pemilik dalam sewa-menyewa) sehingga dapat menimbulkan perasaan ketergantungan atau kerugian pada pihak lain serta lebih mengarah pada kehidupan material dan tidak didasari pada rasa kemanusiaan. Undang-Undang hukum Perdata dalam pengaturannya belum mencapai, rasa adil dan kemaslahatan masyarakat luas belum akan tercapai, melakukan kegiatan sewa-menyewa atas kesepakatan bersama atas dasar tolong-menolong, bahwa sewa-menyewa merupakan hal yang dibenarkan dan bahkan harus selalu diadakan. Dan pengulangan sewa yang dibolehkan itu seperti seorang menyewa rumah besar, lalu kamar-kamarnya disewakan lagi kepada orang lain dengan mendapatkan keuntungan dari persewaan tersebut dibolehkan. Kata Kunci: Pengulangan Sewa Hukum Perdata, Hukum Islam

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

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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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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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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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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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

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..

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