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All Journal International Journal of Nusantara Islam El-Mashlahah Mazahib Al-Mashlahah: Jurnal Hukum Islam dan Pranata Sosial Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Perspektif Al-Kharaj: Journal of Islamic Economic and Business Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Santri: Journal of Pesantren and Fiqh Sosial Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Komitmen : Jurnal Ilmiah Manajemen Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Indonesian Journal of Economics and Management Al-MIKRAJ: Jurnal studi Islam dan Humaniora Indonesian Journal of Islamic Studies Journal of Islamic Economics and Business Gunung Djati Conference Series Pusat Publikasi Ilmu Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Business Management and Islamic Banking International Journal of Nusantara Islam Jurnal Hukum Islam Kajian Ekonomi dan Akuntansi Terapan Jurnal Bisnis Inovatif dan Digital Branding: Jurnal Manajemen & Bisnis Akuntansi dan Ekonomi Pajak: Perspektif Global Multidisciplinary Journal of Religion and Social Sciences (MJRS) Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Jurnal Riset Multidisiplin Edukasi
Gojali, Dudang
UIN Sunan Gunung Djati Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Manhaj Mutakallimin in Usul Fiqh: Theoretical Foundations for Contemporary Islamic Economic Ijtihad Sari Damayanti; Mustofa Hasan; Dudang Gojali; Sri Dewi Anggadini
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.9145

Abstract

This article aims to examine in depth the Manhaj Mutakallimin within Ushul Fiqh as a theoretical foundation for the development of contemporary Islamic economic ijtihad. The study arises from the awareness that global economic transformation requires an Islamic legal paradigm capable of addressing challenges of rationality, relevance, and public interest while maintaining its normative foundation. Using a qualitative approach through library research, this study explores the epistemological principles of the Manhaj Mutakallimin as articulated by key scholars such as al-Juwaini, al-Ghazali, and Fakhr al-Din al-Razi. The analysis focuses on its rational structure, deductive reasoning from the revealed sources, and theological orientation that positions reason as a partner to revelation in deriving legal rulings. The findings indicate that the Manhaj Mutakallimin provides a solid theoretical framework for the emergence of Islamic economic ijtihad grounded in maqā ṣ id al-syarī'ah, rationality, and social justice. This approach proves relevant in addressing modern economic issues such as Islamic fintech regulation, digital financial instruments, and problem-based fiscal policies. Thus, the Manhaj Mutakallimin not only represents a methodological legacy in Ushul Fiqh but also offers a foundational paradigm capable of integrating revelation, reason, and context in constructing a just and sustainable Islamic economic system. Keywords: Manhaj Mutakallimin, Ushul Fiqh, Ijtihad, Islamic Economics, Maqā ṣ id al-Syarī'ah
Analisis Penerapan Hukum Wad‘i terhadap Akad Murābahah bil Wakālah dan Implikasinya pada Kepastian Hukum Syariah di Indonesia Jaelani, Ihrom; Hasan, Mustofa; Gojali, Dudang
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 7 No. 2 (2026): Eco-Iqtishodi: Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/hv4a9d26

Abstract

This study aims to analyse the application of Al-Ḥukmu al-Waḍ‘ī to murabahah bil wakalah contracts and its implications for the certainty of Sharia law in Indonesia. The focus of the study is directed at the integration of causes, conditions, and legal obstacles in assessing the validity of contracts in Islamic banking practices, particularly at Bank Syariah Indonesia. The method used is library research with a qualitative-normative approach, through analysis of classical fiqh literature, DSN-MUI fatwas, and OJK regulations. The results of the study show that some murābaḥah bil wakālah practices do not fully comply with the causal structure of wad‘i law, because bank ownership is often administrative in nature and the sequence of contracts does not comply with sharia provisions. This has the potential to create legal uncertainty and weaken the legitimacy of sharia compliance. This study emphasises the importance of applying wad‘i law as an evaluative instrument in ensuring the validity of contracts and closing loopholes in legal non-compliance. Implicitly, sharia regulation and supervision need to be directed towards substantive validity so that the Islamic financial system is not only formally compliant, but also fair, moral, and in line with maqāṣid asy-syarī‘ah. Keywords: Al-Ḥukmu al-Waḍ‘ī, Murābaḥah bil Wakālah, Legal Certainty in Sharia, Sharia Compliance, Maqāṣid asy-Syarī‘ah.
The Development of Accounting Clinics at Islamic Religious Higher Education Institutions (PTKI) in Indonesia Setiawan, Iwan; Safei, Abdulah; Gojali, Dudang; Nurhaeti, Nurhaeti; Kusumadewi, Rahayu
Journal of Islamic Economics and Business Vol. 5 No. 2 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i2.52730

Abstract

This study aims to analyze the development of accounting clinics at Islamic religious universities (PTKI) in Indonesia. Researchers use descriptive analytic techniques in conjunction with qualitative approaches to produce a comprehensive picture. Research data sources are primary data sources and successful data. Data analysis techniques include data collection, data reduction, data display, conclusion drawing. The results showed that the operational mechanism of the Accounting Clinic at Islamic Religious Universities (PTKI) consisted of manual and computer practice guided by lab lecturers. for this reason, the clinic collaborates with several partners, namely the Public Accounting Firm (KAP), the ministry, the local government, and several private companies. The accounting clinic aims to provide students with an understanding of the application of accounting concepts in real-world business practices. In order to work and carry out the function of accounting technician services professionally, the workforce involved in this field must have a competency base of national and international standards. This can be achieved through education, training, and experience in order to improve the competence of accounting technicians which includes knowledge, skills, and attitude. This research has implications for all PTKIN that have accounting study programs to maximize accounting clicks so that they can produce quality graduates so that they are ready to enter the world of work.
Legal and Ethical Analysis of Mystery Box Transactions in E-Commerce Platforms: A Sharia Economic Law Perspective Setiawan, Iwan; Dudang Gojali; Chaerul Shaleh; Mualimin Mochammad Sahid
El-Mashlahah Vol 15 No 2 (2025)
Publisher : Sharia Faculty of State Islamic Institute (IAIN) Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/el-mashlahah.v15i2.9786

Abstract

The phenomenon of mystery box trading on e-commerce platforms, such as Shopee, presents a paradox in the digital economy. On the one hand, it offers a thrill and appeal to consumers through an element of uncertainty. Still, on the other hand, it raises serious issues regarding the legal validity and ethics of transactions. The ambiguity of the object, the potential for loss, and exploitation through the mechanism of uncertainty require critical study within the realm of Islamic economic law. This study aims to analyze the conformity of mystery box trading practices with Islamic legal and ethical principles. This study uses a normative juridical method with a conceptual and normative-interpretive approach, grounded in the principles of Islamic jurisprudence (fiqh muamalah). Data were obtained through literature and documentation studies. The results show that mystery box transactions do not meet the requirements for a valid salam contract because the object of the goods is not described in detail, thus containing the prohibited gharar katsîr. From an ethical perspective, this practice contradicts the principles of justice, transparency, and consumer protection in Islamic transactions. The conclusion of this study is that mystery box trading is inconsistent with the legal and ethical principles of Islamic economics. Moreover, it is inappropriate for practice in Sharia-based transactions. And, this practice should be avoided to protect consumers and maintain the integrity of the Islamic digital market.
Authority Vis-à-vis Scientific Logic: A Critique of the Epistemological Foundations of Fiqh Nazar, Reza Fauzi; Gojali, Dudang; Atmaja, Abdul Haris Citra
Santri: Journal of Pesantren and Fiqh Sosial Vol 6 No 2 (2025): December 2025
Publisher : The Institute of Research and Service Community IPMAFA Pati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/santri.v6i2.1862

Abstract

This paper explores the epistemological problem of Islamic jurisprudence (fiqh), which is often celebrated for its flexibility. The main question addressed is why fiqh continues to survive despite its weak logical structure when measured against the standards of formal logic. Positioned within the framework of philosophy of science and mantiq (logic), this study argues that the resilience of fiqh does not stem from logical consistency but rather from its role as an authoritative system. The analysis focuses on three critical aspects: the definitional ambiguity of key concepts that fail to fulfill the criterion of jāmi‘ wa māni’, the analogical reasoning (qiyās) that frequently relies on assumed causality instead of demonstrative proofs (burhān), and the legal maxims (qawā‘id al-fiqhiyyah) that tend to operate as post-decision justifications rather than guiding principles of reasoning. These weaknesses indicate that fiqh is closer to a system of authority than to a discipline of science in the strict sense. Nevertheless, the same weaknesses paradoxically contribute to its adaptability and persistence across different eras. The paper concludes that fiqh is strong in praxis but fragile in theory, and it recommends an epistemological reconstruction through precise definitional work, strengthening qiyās with demonstrative causality, and reformulating legal maxims with objective parameters. Such reconstruction would enable fiqh to transform from a primarily authoritative tradition into a rational, systematic, and contextually relevant body of knowledge.
Determinants of The Resilience of The Muslim Fashion Industry During the Covid-19 Pandemic Septia Fitri, Yuda; Suci Asih, Vemy; Gojali, Dudang
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 10 No. 1 (2026): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v10i1.5209

Abstract

This study examines the factors that supported the resilience of Muslim fashion micro, small, and medium enterprises (MSMEs) during the COVID-19 pandemic, a period in which the sector remained viable and continued to expand as a promising business opportunity. Using a quantitative explanatory design, the research analyzes how digital marketing, pricing, and design contribute to business resilience. Primary data were collected through a structured questionnaire administered to 87 Muslim fashion entrepreneurs in Bandung, West Java, Indonesia, who had operated continuously from 2018 to 2021. Respondents were selected using probability-based simple random sampling. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to estimate the relative effects of the three determinants. The results indicate that digital marketing provides the strongest positive contribution to resilience (β = 0.434), particularly through the use of websites, social media, and email. Pricing strategies also show a significant positive effect (β = 0.253), reflecting the importance of competitive prices, discounts, and affordability in maintaining customer demand under economic constraints. Design contributes positively as well (β = 0.190), emphasizing the role of trend alignment, designer input, and product uniqueness. Overall, the study offers empirical evidence that digital marketing is the most influential driver of resilience, followed by price and design. These findings inform policymakers and industry stakeholders seeking targeted interventions to strengthen the adaptive capacity of Muslim fashion MSMEs in times of disruption and uncertainty.
Ushul Fiqh sebagai Basis Epistemologis Integrasi Maqashid Syariah dan Ekonomi Keberlanjutan Priyatno, Prima Dwi; Hasan, Mustofa; Gojali, Dudang
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 9 No 1 (2026): Artikel Riset Januari 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i1.2505

Abstract

Penelitian ini bertujuan membangun kerangka konseptual integrasi antara epistemologi Ushul Fiqh, maqashid syariah, dan ekonomi keberlanjutan dalam konteks global ESG dan SDGs. Melalui pendekatan kualitatif konseptual dan meta-analisis literatur, ditemukan bahwa Ushul Fiqh berperan strategis dalam tiga dimensi: memberikan justifikasi normatif melalui kaidah kemaslahatan (maslahah), memperluas orientasi maqashid dengan dimensi pelestarian lingkungan (hifz al-bi’ah), serta mengoperasionalkan kebijakan pada instrumen modern seperti green sukuk, zakat-wakaf produktif, dan Islamic ESG funds. Di tengah dominasi kajian terdahulu yang bersifat normatif-konseptual, kebaruan penelitian ini terletak pada penyusunan kerangka yang menghubungkan Ushul Fiqh dengan agenda keberlanjutan global sekaligus menghadirkan instrumen kebijakan aplikatif lintas sektor industri halal. Kontribusi utama penelitian ini adalah memperkuat dasar epistemologis integrasi maqashid dengan ESG/SDGs serta memberikan arah baru bagi pengembangan model ekonomi berkelanjutan berbasis syariah
Co-Authors Abdul Rojak Abdurrohim, Nandang Ade Ponirah Adila Permatasari Afiqoh Agustin Agus Alamsyah Perwiranegara, Agus Alamsyah Ahmad Fathonih, Ahmad Akbar Riskal Amani Al-Hakim, Sofian Aldriantara Sofyan Ali, Hapid Alifya, Afifah Ilmi Amalia Marliani Anna Fauziyah Putri Atmaja, Abdul Haris Citra Chaerul Shaleh Gina Gustiani Hadi, Sholikul Hana Aulia Islamiati Hasan Bisri Hasan, Mustofa Ihrom Jaelani Iwan Setiawan Iwan Setiawan Iwan Setiawan Iwan Setiawan iwan setiawan Jefik Zulfikar Hafizd Jubaedah, Dedah Kadar Nurjaman Kusumadewi, Rahayu Leonardo Sari, Avid Lilis Sulastri Lilis Sulastri Lutfiyah Arifin Mohamad Saran Mualimin Mochammad Sahid Mualimin Mochammad Sahid Muhamad Izazi Nurjaman Muhamad Izazi Nurjaman Muhammad Zaky Mumu Abdurohman Mustofa Hasan Nazar, Reza Fauzi Nisa, Afifah Khairun Novari, Eri Nurhaeti, Nurhaeti Priyatno, Prima Dwi Rahayu Kusumadewi Rahmah, Yulia Fithriany Ramadhani Irma Tripalupi Rukmanda, Meirani Rahayu Safei, Abdulah Sari Damayanti Septia Fitri, Yuda Setiawan Setiawan Sobana, Dadang Husen Sri Dewi Anggadini Suci Asih, Vemy Supratman, Iman Supratman, Iman Vemy Suci Asih, Vemy Suci Yakubi, Yusef Yuda Septia Fitri, Yuda Septia Yulandri, Elsa Zaky, Muhammad Zaky, Muhammad