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All Journal Al-Mizan (e-Journal) YUDISIA : Jurnal Pemikiran Hukum dan Hukum Islam Laa Maisyir Jurnal Ekonomi Islam IJTIHAD Jurnal Studi Islam Al-Mustashfa Al-Mashlahah: Jurnal Hukum Islam dan Pranata Sosial Isti`dal : Jurnal Studi Hukum Islam Jurnal Hadratul Madaniyah BILANCIA Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial MUAMALATUNA Al-Manahij : Jurnal Kajian Hukum Islam Tadayun: Jurnal Hukum Ekonomi Syariah JURIS (Jurnal Ilmiah Syariah) Yurisprudentia: Jurnal Hukum Ekonomi Mitsaqan Ghalizan Bilancia : Jurnal Studi Ilmu Syariah dan Hukum Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah
Muhammad Syarif Hidayatullah
Universitas Islam Negeri Antasari Banjarmasin
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PERAN PEMERINTAH MELINDUNGI USAHA RITEL TRADISIONAL DALAM PANDANGAN HUKUM EKONOMI SYARIAH Najwan Fabian; Rabiatul Adawiyah; Fajrul Ilmi; Muhammad Syarif Hidayatullah
Mitsaqan Ghalizan Vol. 3 No. 2 (2023): Mitsaqan Ghalizan
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/mg.v3i2.5543

Abstract

This study aims to determine the role of the Banjarmasin city government in protecting traditional retail businesses and to analyze it in view of sharia economic law and also to find out the obstacles faced by the Banjarmasin city government in protecting traditional retail businesses. This research is a field research (field research) with a qualitative approach and using interviews and documentation methods. The results of research conducted by researchers indicate that the government has protected traditional retail businesses in the city of Banjarmasin, so that they continue to run well, several ways are carried out by providing services provided by the government, namely conducting guidance to business actors in work programs and also facilitating by providing capital assistance by the principle of cooperation and the principle of interest-free money loans through banks that have collaborated with the Banjarmasin City Cooperative Service. So in the view of sharia economic law, the loan should be interest-free, because it is a qardh contract that is social in nature where the existence of interest makes it a ribawi transaction. Then the obstacles faced by the Banjarmasin City government in protecting traditional retail businesses lie in the lack of ASN human resources which will have an impact on reducing the composition of the resulting performances, lack of data from the traditional retail business actors themselves, most traditional retail business actors are aged and business actors who are not intend to move forward.
STUDI AL-QURAN DAN HADITS TENTANG EKSISTENSI DAN KONSTRUKSI AKUNTANSI SYARIAH Muhammad Syarif Hidayatullah
Bilancia: Jurnal Studi Ilmu Syariah dan Hukum Vol. 14 No. 2 (2020): BILANCIA
Publisher : Fakultas Syariah Institut Agama Islam Negeri Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/blc.v14i2.543

Abstract

The basic concept of accounting is recording and in development is divided into various financial recording systems in different categories. Islam with comprehensive Shari'a not only regulates vertical problems, namely the relationship between humans and God in matters of ubudiyah, but also regulates the horizontal problems of human relations with humans in matters of muamalah and that is where there is accounting activity, the presence of the term sharia accounting shows the existence of Islamic values absorbed in the activity. In principle, the existence of Islamic accounting is contained in the QS. Al-Baqarah / 2: 282. Allah swt. has recommended recording for non-cash transactions, it is not without reason, because it certainly contains benefits in it. The construction of sharia accounting based on verses of the a-Quran and hadith is not only value-free activities, but sharia accounting is a combination of accounting (writing) and accountant (writer) activities with an accountant required to be professional and to have an honest personality and to work patiently and conscientiously apart pay attention to sharia standards in financial statements.
STRATEGI MENGOPTIMALKAN PERAN DPS DALAM PENEGAKAN PRINSIP SYARIAH DI LEMBAGA KEUANGAN SYARIAH : Upaya Menjaga Sharia Compliance Muhammad Syarif Hidayatullah
Bilancia: Jurnal Studi Ilmu Syariah dan Hukum Vol. 16 No. 1 (2022): BILANCIA
Publisher : Fakultas Syariah Institut Agama Islam Negeri Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/blc.v16i1.907

Abstract

Islamic Financial Institutions are financial institutions whose operations are based on sharia principles. The business that is run must not have prohibited elements in its financial transactions such as riba, maysir and gharar. The presence of a Sharia economic fatwa issued by DSN-MUI becomes a guideline for LKS in formulating its financial products to be in accordance with sharia contracts. To maintain the implementation of sharia principles in LKS, there is a Sharia Supervisory Board as a representation of DSN-MUI whose position acts as a sharia compliance supervisor who is in charge of maintaining conformity between the DSN-MUI fatwa and the practice of financial products in LKS. The study in this paper aims to analyze the existence of DPS in LKS and then try to formulate strategies to optimize the role of DPS in controlling shariah compliance. The existence of DPS in LKS has a very important position in controlling shariah compliance and strategies that can be carried out in optimizing its role such as socializing about the role of DPS actively so that there is no more confusion about how the role of DPS, the selection of DPS which must prioritize capabilities (mastering contemporary Islamic economics and finance and fiqh muamalah) rather than just figuration, Furthermore, strengthening the position of DPS in order to have independence so that it is safe from potential intervention in the implementation of its duties.
ANALISIS HADITS AKAD IJARAH, IJARAH MUNTAHIYAH BITTAMLIK DAN IJARAH MAUSHUFAH FI DZIMMAH (TELAAH FATWA DSN-MUI) Muhammad Syarif Hidayatullah; Tri Hidayati
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 6 No. 2 (2021)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v6i2.9160

Abstract

Hadits sebagai sumber hukum Islam yang kedua, menjadi muatan wajib dalam fatwa DSN MUI termasuk dalam rumusan fatwa Ijarah, IMBT dan IMFZ. Tulisan ini akan berupaya menganalisis hadits ekonomi syariah yang menjadi isi pertimbangan hukum dalam Fatwa tentang ijarah, IMBT dan IMFZ. Metode penelitian yang diterapkan dalam tulisan ini adalah penelitian yang menggali data kualitatif dengan jenis penelitian kepustakaan. Fokus kajian dalam penelitian ini adalah hadits-hadits ekonomi syariah yang terdapat dalam fatwa DSN-MUI tentang ijarah, IMBT dan IMFZ. Hasil pengkajian menunjukkan bahwa Fatwa DSN-MUI tentang Ijarah, Ijarah Muntahiyah Bittamlik dan ijarah Maushufah fi Dzimmah telah mengakomodir hadits-hadits ekonomi syariah yang menjadi landasan hukum terkait legalitas ijarah, IMBT dan IMFZ, sehingga hadits-hadits tersebut memiliki relevansi dengan objek kajian fatwa. Terdapat hadits yang berkorelasi secara eksplisit dengan objek kajian fatwa dan ada pula yang berkorelasi secara implisit.Kata Kunci:   Hadits, Ijarah, Ijarah Muntahiyah Bittamlik, dan Ijarah Maushufah fi Dzimmah.
Co-Authors Ahmad Azizi Fajrul Ilmi Najwan Fabian Parman Komarudin Rabiatul Adawiah Rahmat Fadillah Ryan Rezki Pratama Tri Hidayati Tri Hidayati Wahyudi Ibnu Yusuf