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All Journal Lentera Hukum At-Taradhi: Jurnal Studi Ekonomi Al-Ahkam El-Mashlahah Badamai Law Journal MAHKAMAH: Jurnal Kajian Hukum Islam AdBispreneur Wahana Islamika: Jurnal Studi Keislaman Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Syariah: Jurnal Hukum dan Pemikiran Jurnal Hadratul Madaniyah Al-Falah: Jurnal Ilmiah Keislaman dan Kemasyarakatan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Al-Iqtishadiyah: Ekonomi Syariah dan Hukum Ekonomi Syariah Pena Justisia: Media Komunikasi dan Kajian Hukum NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam Jurnal Pengabdian Al-Ikhlas Al-Adl : Jurnal Hukum Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Jurnal Penegakan Hukum Indonesia (JPHI) Management of Zakat and Waqf Journal (MAZAWA)) Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) AKM: Aksi Kepada Masyarakat Al Khidma: Jurnal Pengabdian Masyarakat Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Hakam : Jurnal Kajian Hukum Islam dan Hukum Ekonomi Islam Jurnal Al-Hakim : Jurnal Ilmiah Mahasiswa Studi Syariah, Hukum dan Filantropi Akademika : Jurnal Pemikiran Islam Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Darussalam : Jurnal Ilmiah Islam dan Sosial Al-Hiwalah : Journal Syariah Economic Law Jurnal Bisnis dan Manajemen (JURBISMAN) Amal: Jurnal Ekonomi Syariah Wahana Islamika: Jurnal Studi Keislaman Tijarah Al-Insyiroh: Jurnal Studi Keislaman Al-Infaq : Jurnal Ekonomi Islam Mizan: Journal of Islamic Law INJURLENS Open Access DRIVERset Jurnal Penegakan Hukum Indonesia (JPHI)
Parman Komarudin
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Bakakarun Transactions and Agricultural Zakat among the Banjar Community: An Islamic Law Analysis Muhamad Rahmani Abduh; H.M. Hanafiah; Rahmat Sholihin; Mahmud Yusuf; Parman Komarudin
AL-IQTISHADIYAH : EKONOMI SYARIAH DAN HUKUM EKONOMI SYARIAH Vol 11 No 2 (2025): Jurnal al-Iqtishadiyah
Publisher : Fakultas Studi Islam Universitas Islam Kalimantan Muhammad Arsyad Al Banjary

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/iqt.v11i2.21194

Abstract

Bakakarun is a profit-sharing agricultural partnership between landowners and cultivators commonly practiced by the Banjar community. However, this practice raises two key issues under Islamic law: first, the prohibition of mukhābarah contracts in the Shafi’i school, which is predominantly followed by the Banjar; second, improper zakat payment methods, particularly regarding the calculation of nisab from shared harvests. This study employs an empirical legal approach with a descriptive qualitative method, conducted across three villages in Barito Kuala Regency, South Kalimantan. The findings reveal that the bakakarun practice aligns with the principles of mukhābarah as permitted by Imam Nawawi. Nonetheless, errors in zakat calculation persist due to the absence of khulṭah (asset pooling) in determining nisab. It is therefore recommended that zakat be deducted prior to harvest distribution to prevent avoidance of zakat obligations.
Istisna in Theory and Practice: A Narrative Literature Review of Its Application in Modern Islamic Finance Difi Dahliana; Parman Komarudin
AL-IQTISHADIYAH : EKONOMI SYARIAH DAN HUKUM EKONOMI SYARIAH Vol 11 No 2 (2025): Jurnal al-Iqtishadiyah
Publisher : Fakultas Studi Islam Universitas Islam Kalimantan Muhammad Arsyad Al Banjary

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/iqt.v11i2.22566

Abstract

This study conducts a structured and narrative literature review on istisna’ to map its contemporary applications and identify research gaps within modern Islamic finance. By systematically screening articles across journal quality tiers (Q1–Q4), the review finds that dedicated, high‑quality studies focusing centrally on istisna’ are extremely limited, with only seven papers meeting strict inclusion criteria. The broader body of work tends to treat istisna’ merely as a sub‑topic within more general discussions on Islamic contracts, banking products, or project financing. The review highlights conceptual ambiguities, under‑explored micro and macro applications, and the near absence of research linking istisna’ with digitalisation, fintech, and smart‑contract infrastructures. These gaps underline the need for future empirical and conceptual studies that reposition istisna’ as a dynamic contract capable of supporting innovation in Islamic financial intermediation and real‑sector development.Penelitian ini melakukan narrative literature review yang terstruktur terhadap akad istisna’ untuk memetakan penerapan kontemporernya serta mengidentifikasi celah penelitian dalam konteks keuangan Islam modern. Melalui proses penyaringan artikel secara sistematis berdasarkan tingkatan kualitas jurnal (Q1–Q4), hasil review menunjukkan bahwa penelitian berkualitas tinggi yang secara khusus dan berfokus utama pada akad istisna’ masih sangat terbatas, dengan hanya tujuh artikel yang memenuhi kriteria inklusi yang ketat. Sebagian besar literatur yang ada cenderung membahas istisna’ hanya sebagai subtopik dalam diskusi yang lebih umum mengenai akad-akad syariah, produk perbankan Islam, atau pembiayaan proyek. Review ini menunjukkan adanya ambiguitas konseptual, minimnya eksplorasi penerapan istisna’ pada level mikro dan makro, serta hampir tidak adanya penelitian yang mengaitkan akad istisna’ dengan digitalisasi, teknologi finansial (fintech), dan infrastruktur smart contract. Kesenjangan-kesenjangan tersebut mengindikasikan perlunya penelitian empiris dan konseptual di masa mendatang yang mampu memposisikan kembali akad istisna’ sebagai kontrak yang dinamis, dan berpotensi mendukung inovasi dalam intermediasi keuangan syariah serta pengembangan sektor riil.
Co-Authors Abdul Hadi Abdul Wahab Abdul Wahab Abidir Rahman Aida Mulia Aisyah, Lisda Akhmad Hulaify Akhmad Hulaify Akhmad Hulaify Ansari, Muhammad Iqbal Arie Syantoso Arif Rahmatillah Arifa, Tutus Rani Arisman Ariyadi Arminarahmah, Nur Atika Atika Budi, Iman Setia Budi, Iman Setya David Fuad Habibie Difi Dahliana Elsi Setiandari Lely Octaviana Erycha Budiana Sari Erziaty, Rozzana Evaliany Mustika Febrianti, Vera Fitriana, Yunisa H.M. Hanafiah Hadi , Hendra Hadi, Hendra Hanafiah, H.M. Hayatun Nafisah Hendera Hadi Hendra Hadi Hendra Hadi Hidayat, Muhammad Rifki Hulaify Hulaify Ifrani Ifrani, Ifrani Ilham Akbar Iman Setya Budi Iman Setya Budi Iman Setya Budi Iman Setya Budi Imro Atut Toyyibah Imro Atut Toyyibah Khairul Anam Khairul Anam Kumala, Sari Lestiyana, Nadia Lisda Aisyah M. Yasir Said Mahmud Yusuf Mahmud Yusuf Mahmud Yusuf Mahmud Yusuf Maulidah, Yuni Meina, Mutia Mohd Zahir, Mohd Zamre Mohd Zamre Mohd Zahir Muhamad Rahmani Abduh Muhammad Hatta Muhammad Hendri Yanova Muhammad Hendri Yanova Muhammad Hendri Yanova Muhammad Hendri Yanova Muhammad Hendri Yanova Muhammad Pajrianor Muhammad Rifki Hidayat Muhammad Rifqi Hidayat Muhammad Rifqi Hidayat Muhammad Rifqi Hidayat Muhammad Rifqi Hidayat Muhammad Sodiki Muhammad Sodiki Muhammad Sodiki Muhammad Sodiki Muhammad Syarif Hidayatullah Muhammad Syarif Hidayatullah, Muhammad Syarif Noorhidayah Noorhidayah Nor Aprilia Novia Indriani NOVIA INDRIANI Nurul Huda Rabiatul Adhawiyah Rabiatul Adhawiyah, Rabiatul Rahmat Sholihin Rahmat Sholihin Rahmatul Huda Rahmatul Huda Rahmatul Huda Rahmatul Huda Rahmatul Huda Rahmatul Huda, Rahmatul Rifqi Hidayat Rifqi Hidayat, Rifqi Rusdiana Husaini Sabit Tohari Salbilla Norsyifa Siti Nazula Elfa Sodiki , Muhammad Sodiki, Muhammad Sri Ana Farhanah Sumarno . Sumarno Sumarno Syahrani Syahrani Syaikhu Tri Hidayati Umi Hani Umi Hani Yanova, Muhammad Hendri Yati Nurhayati Yati Nurhayati Yati Nurhayati Zakiyah Zakiyah Zakiyah Zakiyah Zakiyah Zakiyah Zakiyah Zakiyah Zakiyah