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All Journal Indonesian Journal of Islam and Muslim Societies MUQTASID Edukasi Islami: Jurnal Pendidikan Islam Ulumuddin : Jurnal Ilmu-ilmu Keislaman Jurnal Ilmiah Edunomika (JIE) JURNAL EKONOMI SYARIAH Journal of Financial Economics & Investment Journal of Accounting and Digital Finance At-Tasharruf: Jurnal Ekonomi dan Bisnis Syariah
Nafis Irkhami
State Institute of Islamic Studies (STAIN) Salatiga
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Sharia Risk Analysis of the Ijarah Muntahiya Bit Tamlik (IMBT) Contract: Perspectives of DSN-MUI Fatwas, PSAK 107, and OJK Regulations Kusumorini, Fenti Indah; Irkhami, Nafis
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 7 No. 2 (2025): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/at.v7i2.4884

Abstract

This research aims to comprehensively identify and analyze the potential Sharia risks inherent in the implementation of the Ijarah Muntahiya Bit Tamlik (IMBT) contract within the practice of Islamic financial institutions in Indonesia. This study is highly relevant given the growing volume of IMBT financing, which demands stricter compliance risk mitigation to maintain public trust and the integrity of the Sharia financial system. Furthermore, this study examines the synchronization of the IMBT regulatory framework as set out in the National Sharia Council-Indonesian Ulema Council (DSN-MUI) Fatwa, Financial Accounting Standards Statement (PSAK) No. 107, and the Financial Services Authority (OJK) Regulations. The research method employed is Normative Legal Research, utilizing a statute approach and a conceptual approach. Primary data sources are derived from content analysis of key regulations: DSN-MUI Fatwa No. 09/DSN-MUI/IV/2000, PSAK 107, and relevant OJK regulations. The findings indicate that the primary Sharia risk in IMBT lies in the promise of ownership transfer (wa’d), which may lead to ambiguity (gharar) and legal risk if not executed separately from the lease contract. A disharmony of interpretation was found, especially between the accounting treatment of PSAK 107, which tends to be based on economic substance, and the formal Sharia requirements of DSN-MUI. A clear harmonization of interpretation and a unified operational guideline are needed to ensure the legal certainty and Sharia compliance of IMBT, particularly in the aspect of accounting recognition and treatment, which can influence Sharia risk.
COMPARATIVE STUDY OF RELIGIOUS MODERATION IN MUHAMMADIYAH AND PERSIS PESANTREN EDUCATION IN BANDUNG Nisa, Ike Hilatun; Mubasirun, Mubasirun; Irkhami, Nafis; Dani ER, Fitria Erna
Edukasi Islami: Jurnal Pendidikan Islam Vol. 14 No. 001 (2025): Edukasi Islami: Jurnal Pendidikan Islam (Spesial Issue)
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v14i001.9411

Abstract

Background: This study is motivated by the need to understand how pesantren education can shape positive social attitudes among students, particularly in the context of national awareness, tolerance, anti-violence, and acceptance of local culture. Purpose: The aim of this research is to analyze how the Muhammadiyah and Persatuan Islam (Persis) education systems in Bandung develop students’ attitudes toward national commitment, tolerance, anti-violence and anti-radicalism, as well as accommodative attitudes toward local culture. Method: The research employed a descriptive qualitative method with a case study approach, using in-depth interviews with teachers, pesantren principals, and students, along with participatory observation to obtain empirical data. Result: The results indicate that Muhammadiyah pesantrens emphasize the integration of moderation values into learning materials, social practices, and daily habituation as the main strategy for shaping social attitudes. Meanwhile, Persis pesantrens place more emphasis on religious ritual habituation, discussions on national issues, group activities, and social interactions as a means of internalizing religious moderation values. Both approaches are proven effective in fostering students’ awareness of their responsibilities as citizens, respect for differences, rejection of violence, and acceptance of local cultural diversity. Conclusion: The study concludes that value-based pesantren education, combined with the integration of social activities and ritual habituation, is highly effective in developing moderate social attitudes among students. Implication: These findings provide practical implications for the development of pesantren curricula and character education strategies that are contextual, adaptive, and relevant to the multicultural socio-cultural realities of Indonesian society.
Co-Authors Astuti, Afni Wiji Dani ER, Fitria Erna Fitriyani, Lailatul Kurniawati, Erlina Kusumorini, Fenti Indah Larasati, Yustika Febi Mubasirun, Mubasirun Nisa, Ike Hilatun Ridlo, Musalim Widianto, Rendy