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All Journal Ahkam: Jurnal Ilmu Syariah Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Diskursus Islam AL-Fikr Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi Equilibrium JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Jurnal Ilmiah Ekonomi Islam Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Al-Amwal : Journal of Islamic Economic Law SENTRALISASI SEIKO : Journal of Management & Business Iqtishoduna: Jurnal Ekonomi Islam Nizham Journal of Islamic Studies Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Al-Kharaj: Journal of Islamic Economic and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Al-Azhar Journal of Islamic Economics BJRM (Bongaya Journal of Research in Management) Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam Asy-Syarikah : Jurnal Lembaga Keuangan, Ekonomi dan Bisnis Islam Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) Jurnal Ar-Ribh Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Proceedings of The International Conference on Social and Islamic Studies Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab Jurnal Iqtisaduna International Journal of Management Science and Information Technology (IJMSIT) Islamic Accounting and Finance Review International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ekonomi Syariah dan Bisnis Islamic Economic and Business Journal Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Maqrizi : Journal of Economics and Islamic Economics Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Business and Investment Review Socius: Social Sciences Research Journal Southeast Asia Journal of Graduate of Islamic Business and Economics El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Falah: Jurnal Hukum Ekonomi Syariah At Tawazun Jurnal ekonomi Islam International Journal of Islamic Studies Jurnal Intelek Dan Cendikiawan Nusantara Nomico Jurnal Intelek Insan Cendikia Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi Study of Scientific and Behavioral Management (SSBM) Tapis : Jurnal Penelitian Ilmiah Balance: Jurnal Ekonomi Nomico GoodWill Journal of Economics, Management, and Accounting Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
Muslimin Kara
Univeristas Islam Negeri Alauddin Makassar
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Kepatuhan Syariah pada Hybrid Contracts dalam IMBT: Studi Analisis Fiqh dan Regulasi Modern Anwar, Desy Rahmawati; Haeriyah, H.Hamzah; Kara , H. Muslimin H.
Business and Investment Review Vol. 3 No. 1 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.166

Abstract

Hybrid contracts, as implemented in Ijarah Muntahiya bi al-Tamlik (IMBT), represent a significant innovation in Islamic finance. This article aims to analyze the Sharia compliance of hybrid contracts within IMBT through the perspectives of fiqh and modern regulations. Utilizing a qualitative approach that integrates literature review, fiqh analysis, and related regulations, the study finds that IMBT effectively combines ijarah and sale/hibah contracts. However, its implementation often faces challenges such as a lack of transparency and the potential for gharar. This study recommends strengthening regulations and enhancing Sharia supervision to ensure practices align with Islamic principles. The research provides theoretical and practical contributions to developing more inclusive and sustainable Islamic finance.
Analisis Akad Kerjasama Pertanian Perspektif Fikih Muamalah di Kabupaten Enrekang Kurniawan, Muhammad Zuhud; Kara, Muslimin; M, Misbahuddin
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 6 (2025): January
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14807694

Abstract

This study aims to analyze the implementation of agricultural partnership contracts from the perspective of fiqh muamalah in Enrekang Regency. The research focuses on the types of contracts used, their compliance with sharia principles, and the legal issues arising from their implementation. The research method employed is a descriptive qualitative approach, utilizing data collection techniques such as in-depth interviews, observation, and documentation. In addition to field data, the study is supplemented with literature sources, including books and scientific articles. The research results show that the most commonly used contracts in Enrekang Regency are muzara’ah and mukhabarah contracts.These contracts, in principle, represent forms of cooperation compliant with sharia, where profit-sharing is determined by mutual agreement between landowners and tenant farmers. Most partnership contract practices align with sharia principles, although some ambiguities persist, such as the phenomenon of ta’alluqul ‘uqud, or the interrelation of multiple contracts within a single transaction. As long as all parties consciously agree without coercion, these transactions can be deemed valid under sharia, in accordance with Allah’s statement in QS. An-Nisa’ (4:29). The study concludes that further education for farmers and investors is necessary to enhance their understanding of contracts compliant with fiqh muamalah, along with improvements in partnership systems to avoid elements of gharar and riba.
IMPLEMENTASI AKAD SALAM TERHADAP PENJUALAN KAPAL DI LUAOR KABUPATEN MAJENE RISALDI; Muslimin Kara; Sirajuddin
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 6 No 3 (2025): April
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.vi.55274

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana mekanisme implementasi akad salam terhadap penjualan kapal di Luaor Kabupaten Majene dan mengetahui apakah jual beli penjualan kapal sudah sesuai Syariah. Jenis penelitian yang digunakan berupa studi kasus dengan pendekatan deskriptif . Sumber data yang digunakan adalad data primer yaitu data yang diperoleh langsung dari sumber utama. Pengumpulan data yaitu observasi wawancara dan dokumentasi yang dimana penulis turun langsung kelapangan. Hasil yang diperoleh penulis dari penelitian ini mengenai mekanisme implementasi akad salam terhadap penjualan kapal di Luaor sudah sesuai dengan pengertian akad salam, akan tetapi mereka tidak mengetahui bahwa transaksi yang mereka lakukan menggunakaan akad salam, dikarenakan minimnya pendidikaan yang ada disana sehingga akad salam awam bagi mereka. Kata Kunci: Akad Salam, Kapal Luaor, Majene, Syariah Abstract This research aims to find out how the implementation mechanism of the salam contract on the sale of ships in Luaor, Majene Regency and find out whether the sale and purchase of ship sales is in accordance with Sharia. The type of research used is a case study with a descriptive approach. The data source used is primary data, namely data obtained directly from the main source. Data collection is observation interviews and documentation where the author goes directly to the field. The results obtained by the author of this study regarding the implementation mechanism of the salam contract on the sale of ships in Luaor are in accordance with the understanding of the salam contract, but they do not know that the transactions they carry out use the salam contract, due to the lack of education there so that the salam contract is unfamiliar to them. Keywords: Akad Salam, Luaor Ship, Majene, Sharia
Islamic Corporate Social Responsibility, Corporate Governance in the Relationship between Profitability and Company Value Andi Sulfati; Muslimin Kara; Amiruddin Kadir; Rika Dwi Ayu Parmitasari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.34

Abstract

Through the mediation of Islamic corporate social responsibility and corporate governance, this study examines the direct and indirect effects of business profitability on firm value. Using a strategy of purposive sampling, the population of this study consists of enterprises listed on the Jakarta Islamic Index-70 of the Indonesia Stock Exchange for the period 2018-2020. The AMOS 22 and Structural Equation Modeling (SEM) examined the data. The findings revealed that profitability has a beneficial impact on the value of the company. Profitability has no positive influence on corporate governance. Corporate governance has a detrimental impact on the value of a company. Profitability has no considerable beneficial effect on the value of a company. Islamic corporate social responsibility (ICSR) has a substantial positive impact on the value of a company. Profitability influences significant value as mediated by ICSR. Corporate governance cannot reconcile the profitability and company value relationship. Companies should increase their ICSR activities because it has been demonstrated that ICSR activities can become a mechanism for companies to maintain good relations and trust with all stakeholders and can be used as a new marketing tool for companies if conducted continuously, enhancing the firm's image and value. The Next Researchers can investigate the impact of additional elements affecting firm value, such as intellectual capital, media exposure, and several others.
Efektivitas Pengelolaan Zakat Di Sulawesi Selatan (Analisis Komparatif Antara Baznas Provinsi Sul-Sel Dan Lazismu Sul-Sel) Rizka Damayanti; Nurfiah Anwar; Muslihati; Muslimin Kara; Trisno Wardy Putra
AT TAWAZUN: Jurnal Ekonomi Islam Vol 4 No 2 (2024): Agustus
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/attawazun.v4i2.48851

Abstract

Pengelolaan zakat sangat penting dilakukan dengan baik karena kemaslahatan dan keberhasilan zakat sangat tergantung pada pengelolaannya. Apabila pengelolaannya baik, manfaatnya akan dirasakan oleh Masyarakat. Provinsi Sulawesi-selatan merupakan provinsi yang dimana terdapat lembaga-lembaga penghimpunan zakat, infaq dan sedeqah sudah banyak. Baik, sifatnya lembaga yang dikelola oleh pemerintah maupun lembaga yang dikelola oleh swasta. Penelitian ini bertujuan untuk mengetahui perbandingan pengelolaan zakat antara Baznas provinsi sul-sel dan Lazismu sul-sel. Metode yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif, penelitian ini merupakan jenis kualtifatif melalui studi pustaka dan studi lapangan dengan menggunakan pendekatan penelitian studi komparatif. Sumber data yang digunakan adalah data primer yaitu data yang diperoleh langsung dari sumbernya data yang diperoleh dari informan berdasarkan hasil wawancara dan observasi. selain itu, penulis juga memakai data sekunder yaitu data yang diperoleh melalui studi kepustakaan, referensi, dokumen, dan observasi yang diperoleh dari lokasi penelitian. Hasil penelitian menunjukkan bahwa kegiatan Pengelolaan Baznas Provinsi Sul-Sel lebih efektif dari Lazismu Sul-Sel.
Konsep Ekonomi Islam; Pemikiran Abu Yusuf Nahlah, Nahlah; Kara, Muslimin; Ambo Masse, Rahman; Hamka, Hamka
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 7 No. 1 (2024)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v7i1.5968

Abstract

Abu Yusuf was a Fuqaha (Fiqih Expert) during the Abbasid Daula. Abu Yusuf served as chairman of the supreme court. Abu Yusuf has a famous work on taxation, namely the book Al-Kharaj. This book was written at the request of Caliph Harun Ar Rashid. This paper aims to find out Abu Yusuf's thoughts on economics in the book of al-Kharaj. The method used in this writing is the method of library research or literature study. As well as the data sources used are secondary data in the form of journals, theses, and articles related to the theme of writing. The study results found that the Al-kharaj Book not only discusses taxation but also discusses sources of state income, namely ghanima, fa'i, kharaj, 'ushr, jizya and zakat. In the book of al-Kharaj, Abu Yusuf recommends the use of the Muqasama system (proportional tax) rather than the Misahah system (fixed tax), which was in effect from the time of Caliph Umar to the early period of the Abbasid dynasty with a value that did not burden farmers. In addition, Abu Yusuf was also the first to formulate that price is not only determined by the power of supply but also by the power of demand. Several other factors are also thought to influence prices, such as the money supply in the country, hoarding, and monopoly.
Islamic Economics in the View of Ibnu Taimiyah Abdut Tawwab, Muhammad; Kara, Muslimin; Ambo Masse, Rahman; Nahlah, Nahlah; Arifin, Asriadi
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 7 No. 1 (2024)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v7i1.6031

Abstract

This article's purpose is to further review Ibn Taimiyah's Islamic economic thought. This type of research is descriptive qualitative using a library research approach that describes primary and secondary references. The primary data source in this study is taken from the views of Muslim scholars, especially Ibn Taimiyah in his work on Islamic economics. The analytical method commonly used by other qualitative research adopts the Milles and Hubberman model which consists of grouping data, compiling, and drawing conclusions. In general, Ibn Taimiyah's Islamic economic thinking appreciates the importance of prices that occur because of the free market mechanism. He rejects any interference to suppress or fix prices thereby disrupting the free mechanism, except under certain conditions, such as monopoly, collusion, and rebellion which causes the distribution of goods to be not smooth, he allows the government to intervene in prices so that price stability is re-established.
The Concept Of Islamic Economics In The School Of Baqir Al-Shadr: Introduction Kartika; Rahman Ambo Mase; Muslimin H. Kara
SOUTHEAST ASIA JOURNAL oF GRADUATE OF ISLAMIC BUSINESS AND ECONOMICS Vol. 4 No. 2 (2025): September
Publisher : Pascasarjana, Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sajgibe.v4i2.4075

Abstract

This study aims to analyze the Islamic economic thought of Baqir Al-Shadr, with a particular focus on the distinction between conventional economics and Islamic economics, as well as his concepts of ownership, wealth distribution, production, and consumption. Employing a qualitative approach through a structured literature review, the research examines Baqir Al-Shadr's seminal works, Iqtishaduna and Falsafatuna, alongside relevant secondary literature on Islamic economics. The findings reveal that Baqir Al-Shadr firmly differentiates Islamic economics from conventional economics by grounding it in moral, ethical, and social justice principles derived from Islamic teachings. He advocates for a balanced system where the state plays an active role in ensuring equitable wealth distribution and production that prioritizes public welfare. Furthermore, his views on ownership emphasize limited private rights and promote the management of resources for collective benefit. These insights contribute to the theoretical development of Islamic economics and highlight its potential as a viable alternative for establishing a more just and sustainable global economic order.
Konstribusi Pembiayaan Perbankan Syariah Terhadap Pengembangan Usaha Mikro Kecil Dan Menengah (UMKM) Di Kota Makasar Kara, Muslimin
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 47 No 1 (2013)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.v47i1.64

Abstract

The Characteristic of Islamic banking is different with Conventional bank in terms of interest system in which Islamic banking is based on core product in sharing profit such as musy?rakahand mu??rabah. It is therefore the existence of Islamic banking should have a significant impact on real sector development. One of a such real factor that must be established is small and medium Micro Finance (UMKM) where has significant contribution in national economic development for employment recruitment and Domestic Bruto Income (PDB) as well as its stability in encountering economic crisis. The Islamic banking allocation for UMKM in Makassar has flucktuative improvement (2010-2011). Although its contribution for Micro Finance is not yet optimum, it has great prospects with respect to the quality of UMKM that never receives budgets.
Integrating Islamic Values into Women’s Economic Roles: The Contribution of OJESY Drivers to Household Economy in Urban Indonesia Unzhila Nur Ilmiatun P; Muslimin Kara; Ahmad Efendi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7792

Abstract

This study investigates the integration of Islamic values into the economic roles of women by focusing on Muslim women motorcycle taxi drivers (Ojek Syariah Muslimah or OJESY) in Indonesia. The objective is to examine the contribution of OJESY drivers’ income to household economies and the meanings associated with their work within an Islamic value framework. Using a phenomenological approach, data were collected through in-depth interviews and analyzed narratively to explore drivers’ motivations, income management strategies, and the balance between domestic and public roles. The findings indicate that OJESY drivers make significant contributions to household welfare by financing children’s education, increasing savings, and improving household assets. Participants perceive their work as morally safe and sharia-compliant, which fosters a sense of tranquility and strengthens social legitimacy. Despite these benefits, challenges remain, including income instability, the dual burden of work and family responsibilities, and limited access to social protection. The study recommends enhancing community-based support, expanding sharia-compliant entrepreneurial training, and integrating social protection mechanisms for informal workers on digital platforms. By framing OJESY within the context of maqasid al-sharia, particularly in preserving family welfare, the study contributes to the discourse on gender-inclusive Islamic economics and proposes policy innovations for sustainable and inclusive economic empowerment.
Co-Authors A. M. Nur Atma Amir A. Syatir Sofyan Abd. Muhaemin Nabir Abdul Wahab Abdul Wahab Abdul Wahid Haddade Abdullah AF Abdut Tawwab, Muhammad Afifah, Andi Nur Ahmad Busyairi Ahmad Busyairi, Ahmad Ahmad Efendi Ahmad Nouruzzaman Ahmad Ramadlan Ahmad Zikri Dwiatmaja Ainan Radiyah Rustan Akramunnas Akramunnas, Akramunnas Ali Bawafie, Aniq Akhmad Amalia Nur Rahman Amin, Asbi Amiruddin Amiruddin Amiruddin K Amiruddin K. Ampauleng An Ras Try Astuti Andi Sulfati Andi Suwandi Putra Suaib Aniq Akkhmad Ali Bawafie AR, Muh. Sabri Arifin, Asriadi Asbi Amin Askar Fatahuddin Astuti, An Ras Try Aswar Aswar Ayu Andi Sri Rahayu Ayu Ruqayyah Yunus Ayu, Vera Azwar Anwar Budi Iswanto Bukhari Bukhari Bukhari Cahuur Usman Danto, Andi Muhammad Jaka Dedi Mardianto Desi Yuniarti Desy Rahmawati Anwar Elvi Syahria Maznawati Fajar Rahmani Ashari Fatahuddin, Askar Fatimah Fatimah, Emi Sri Rahayu Fauziah Fauziah Fitri Ramdani Furqan, Achmad Gagaring Pagalung Hamka Hamka, Hamka Hamzah Khaeriyah Hamzah, M. Nasir Hardiyanti Ridwan Haslinda Haslinda Hasriliandi Halim Hassan Alaaraj, Hassan Hasyim M Hasyim M Hurriah Ali Hasan Idris Parakkasi Ilham Ilham Inatul Hinaya Indradewa, Rhian Irawati Irawati Ismayanti Ismayanti Iswanto, Budi Jafar, Ahmad Jamaluddin Jamaluddin Majid Jamaluddin Majid K, Amiruddin Kadir, Syahruddin Kamaruddin Kartika KARTINI Kasim, Sjaiful Katman, Muh. Nasri Khuratul Ayu Koemar, Fadillah Zaskia Kurniawan, Muhammad Zuhud Lince Bulutoding M, Misbahuddin M. Nasir Hamzah M. Nasir Hamzah Mahendra, Yusril Mansyur, Alif Ilman Misbahuddin Misbahuddin Moh Sabri AR Muammar Bakry Muh Munafri S Muh Shadiqul Fajri AF Muh. Ridwan Markarma Muhamatsakree Manyunu Muhamatsakree Manyunu Muhammad Afief Mubayyin Muhammad Alwi Muhammad Fachrurrazy Muhammad Fadel Muhammad Fajar Ramadan Muhammad Mellong Noni Muhammad Nasri Katman Muhammad Sabri Muhammad Wahyuddin Abdullah Mukhtar Lutfi Mumtihani, Andi Fakhriyah Murtiadi Awaluddin Muslihati Muslimah Muslimah Muslimah Muslimah Mustofa Umar Nabir, Abd. Muhaemin Nahda Dahlan Nahlah, Nahlah Nashrullah Hidir Nasrullah Bin Sapa Noni, Muhammad Mellong Nur Taufiq Nurfiah Nurfiah Nurfyana Narmia Sari Nurjannah Nurjannah Nurwahida Nurwahida Nurwahida Nurwahida, Nurwahida Oskar Hutagaluh Pratiwi, Dhita Purnama Purnama Purnama Purnama Putra Suaib, Andi Suwandi Raehana, Syarifa Rahayu, Andi Sri Rahman Ambo Mase Rahman Ambo Masse Rahmawati Rahmawati Rahmawati Muin Rahmawati mu’in Rahmi Qurania Ramadani Ramadan, Muhammad Fajar Ramdani Nur Reo Zaputra ridwan, hardiyanti Ridwan, Mukminati Rifqah Alfiyyah Rika Dwi Ayu Parmitasari Risaldi Risna Risna Rizka Damayanti Rostinawati Manaf Rusanti, Ega Rusdi Raprayogha Ruslang Ruslang Ruslang Ruslang Rusydi, Bahrul Ulum S, Arifin Sabbar Dahham Sabbar Saeed Fayzul Hayat Sahdiah Desriana Karim Sakinah Azzahra Salmah Abdullah Salmah Said Samsidar Sandi, Ahmad Sapinah Sappeami, Sappeami Sarmadani Sarmadani Shahid Bashier Sirajuddin Sirajuddin Sirajuddin Sirajuddin Sirajuddin Sirajuddin SITI FATIMAH Sitti Fatimah Sofyan, Idha Fadhilah Sohrah Sri Artati Salju Sri Hardianti Marsawal Sudirman Sudirman Suharli Sultan, Zulfadli Sumarin Sumarlin Sumar’in Syaharuddin Syaharuddin Syaharuddin Syamsiah, Syamsiah Syamsul Bahri Syamsul Maarif Syamsul Rijal Syamsul Rijal Syarifuddin Syarifuddin Titin Hardianti Trisno Wardy Putra Umar Sulaiman Unzhila Nur Ilmiatun P Usman, Cahuur Wahyuddin Abdullah Wahyuddin Abdullah, Muhammad Waode Mabrukah Azzahrah Wulan Purnamasari Wulan Purnamasari WULAN PURNAMASARI, WULAN Yuliansyah Zikri Dwiatmaja, Ahmad Zulfahmi Alwi