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Journal : Jurnal AKMAMI (Akuntansi Manajemen Ekonomi)

Implementasi Ijtihad Ittiba’ dan Talfiq Dalam Ekonomi Islam Anriza Witi Nasution; Sudirman Suparmin; Tuti Anggraini
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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Abstract

Human life and its concepts continue to change along with the times, which causes the needs and problems of life to also develop. Various new problems, especially in the field of economics, which have not been answered in the era of previous scholars, have led to the need for ijtihad as a solution. On the other hand, we cannot be separated from doing ittiba' and talfiq in economic activities in order to avoid prohibited acts. Knowing the implementation of ijtihad, ittiba', and talfiq in Islamic economics is done through qualitative research using the literature study method. From the results of the literature review, it was found that the implementation of ijtihad, ittiba', and talfiq in Islamic economics has been carried out. The implementation of ijtihad is carried out through the issuance of fatwas by Ulama, ittiba' such as avoiding usury is implemented through the use of Islamic financial institutions, while talfiq is implemented through the sale and purchase of foreign currencies.
Relevansi Istihsan Dan Istishab Di Masa Kini Dan Mendatang Fitriani Saragih; Sudirman Suparmin; Tuti Anggraini
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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Abstract

As the times develop, the problems that occur in society are increasingly complex and not all problems that occur can be explained by the Qur'an and Sunnah. However, because ijmak is difficult to do, the scholars carry out istimbath of Islamic law in the form of istihsan and istishab. Istihsan and istishab as sources and methods of law are still debated, there are some scholars who accept it and some scholars who reject it. This study aims to see whether istihsan and istishab are still relevant to current and future economic conditions. The method used is the library method and the results of this study will provide an overview of the relevance of istihsan and istishab today and in the future.