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All Journal Ar-Raniry, International Journal of Islamic Studies Islam Futura LEGITIMASI: Jurnal Hukum Pidana dan Politik Hukum Al-Ihkam: Jurnal Hukum dan Pranata Sosial Jurnal Justisia : Jurnal Ilmu Hukum, Perundang-undangan dan Pranata Sosial Imtiyaz : Jurnal Ilmu Keislaman Ihtiyath : Jurnal Manajemen Keuangan Syariah Share: Jurnal Ekonomi dan Keuangan Islam Hakam : Jurnal Kajian Hukum Islam dan Hukum Ekonomi Islam Syarah: Jurnal Hukum Islam dan Ekonomi JURISTA : Jurnal Hukum dan Keadilan Journal of Innovative and Creativity Al-Mudharabah Share JICL
Muhammad Maulana
Universitas Islam Negeri Ar-Raniry Banda Aceh
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Sayam: Implementing Customary Law in The Resolution of Persecution Criminal Cases in Aceh Yuni Roslaili; Muhammad Maulana; Dinni Maghfirah; Suparwany Suparwany
Legitimasi: Jurnal Hukum Pidana dan Politik Hukum Vol 13, No 1 (2024)
Publisher : Islamic Criminal Law Department, Faculty of Sharia and Law, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/legitimasi.v13i1.22357

Abstract

Customary law has been used to decide certain criminal matters in Aceh instead of positive law. This was the case in the persecution incidents that occurred in various villages in the Meureudu region, where the idea of Sayam was employed. This study aimed to determine the practice of compensation in the concept of Sayam, the effectiveness of its use in resolving persecution and criminal conflicts, and whether there were any gaps between the concept of mediation in Indonesia and the concept of Sayam mediation in Aceh. This research used descriptive normative analysis and referred to legal pluralism, which considers the interplay of state, customary, and religious law using an empirical social approach. The results of this study found two types of procedures for reporting cases of persecution in the concept of Sayam: First, the complaint of the case was addressed to the village apparatus, and second, the complaint of the case was submitted to the police station. The technical compensation to the victim used four methods: deliberation, customary reusam, and losses, which were borne together based on the motto "saboh pisang koh dua" (one banana divided for two), and the last, based on the policy of traditional leaders. The gap between the concept of sayam in Aceh and the concept of mediation in Indonesia was that in the concept of sayam, as in general customary law, there was no recording, and in the concept of sayam, decisions were sometimes based on the decisions of traditional leaders. 
DESAIN NORMATIF TENTANG KEBIJAKAN FISKAL PADA MASA DINASTI ABBASIYAH: STUDI ATAS PEMIKIRAN AL-MAWARDI DALAM KITAB AL-AHKAM AL-SULTHANIYAH Rini Utari utari; Muhammad Maulana
IMTIYAZ: Jurnal Ilmu Keislaman Vol. 10 No. 2 (2026): Juni
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/dz9tdh25

Abstract

This article aims to analyze fiscal policy from Al-Mawardi's perspective in the book Al-Ahkam Al-Sulthaniyah. Using a library research method and qualitative analysis, this study demonstrates that Al-Mawardi's ideas do not merely classify authority income posts such as zakat (alms), kharaj (land tax), jizyah (poll tax), ghanimah (spoils of war), or temporary tax instruments (dharibah). Beyond that, he emphasizes the principles of balance, propriety, and public welfare as the foundation of public cash management. These findings indicate that the moral dimension in Al-Mawardi's thesis is highly contextual for implementation into today's modern financial structures, particularly regarding budget information transparency, strengthening safety nets for marginalized groups, and responsibility in managing community funds. In his thought, state revenue sources include zakat, kharaj, jizyah, fai’ (spoils acquired without fighting), and ghanimah, which are managed through the baitul mal institution. In its distribution, the state bears the responsibility to meet public needs, maintain security, finance government administration, and assist vulnerable groups. The fiscal concept offered by Al-Mawardi emphasizes not only administrative aspects but also the moral and ethical dimensions of governance.
MILESTONE-BASED FUNDING DALAM VENTURE CAPITAL: ANALISIS KRITIS DISTRIBUSI RISIKO PERSPEKTIF ABU HANIFAH Hilwa Shabira; Muhammad Maulana
IMTIYAZ: Jurnal Ilmu Keislaman Vol. 10 No. 2 (2026): Juni
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/b83chq29

Abstract

Startup developments have driven the rise of modern financing models such as venture capital through milestone-based funding mechanisms. While this staged scheme effectively mitigates investment uncertainty, it raises concerns regarding unfair risk distribution (risk shifting). Investors retain the flexibility to halt funding when targets are missed, whereas entrepreneurs bear the loss of expended resources. This study aims to analyze risk distribution in milestone-based funding and evaluate its alignment with Abu Hanifah’s thought on contractual justice. Using a qualitative-descriptive method, the findings reveal that although this scheme enhances financing efficiency, its implementation does not fully align with Abu Hanifah’s principle of al-ghunm bi al-ghurm (the balance of return and risk), as it tends to shift the risk burden unilaterally. Consequently, this study proposes a financing model reconstruction by restricting unilateral termination, implementing shared downside risk, and integrating musyarakah principles to foster a fairer and more balanced venture capital ecosystem.
Konsep Ketaatan Kepada Pemimpin Dalam Kebijakan Fiskal: Analisis Kenaikan Ppn 12% Menurut Pemikiran Aḥmad Al-Raisūnī : The Concept of Obedience to Leaders in Fiscal Policy: Analysis of the 12% VAT Increase According to the Thoughts of Aḥmad Al-Raisūnī Gebrina Rizka; Muhammad Maulana; Muhammad Husnul
Journal of Indonesian Comparative of Syari'ah Law Vol. 9 No. 1 (2026): Journal of Indonesian Comparative of Syari'ah Law (JICL): Jurnal Perbandingan H
Publisher : Journal of Indonesian Comparative of Syari'ah Law

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/jicl.v9i1.4

Abstract

The government’s policy to raise the Value Added Tax (VAT) rate to 12%, as stipulated in Law No. 7 of 2021 on the Harmonization of Tax Regulations, has sparked public debate over its implications for economic justice and social welfare. This study aims to analyze the VAT increase through the lens of maqāṣid al-sharīʿah as conceptualized by Aḥmad al-Raisūnī, who emphasizes that public policy must be grounded in the principles of justice (al-ʿadālah), public welfare (al-maṣlaḥah al-ʿāmmah), and social responsibility. Using a descriptive-qualitative method and a normative approach through literature review, this research finds that fiscal policy is considered maqāṣidically legitimate only when it balances state revenue objectives with the protection of economically vulnerable groups. According to al-Raisūnī, citizens’ obedience to fiscal authority is conditional (ṭāʿah maqāṣidiyyah), valid only when governmental actions align with justice and the public good. Therefore, the legitimacy of the 12% VAT increase depends on its transparency, fairness, and tangible contribution to public welfare, ensuring that fiscal policy not only strengthens state finances but also upholds social equity and the moral purpose of governance envisioned in the maqāṣid al-sharīʿah framework.
HYBRID CONTRACTS AND SHARIAH REGULATORY TRANSFORMATION IN ISLAMIC BANKING : EVIDENCE FROM ACEH Lia Murlisa; Muhammad Maulana; Nilam Sari
JURNAL HAKAM Vol 10, No 2 (2026)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/jhi.v10i2.14733

Abstract

The implementation of the Qanun on Islamic Financial Institutions (Qanun LKS) in Aceh has transformed the regulatory landscape of Islamic banking by requiring all financial institutions to operate based on sharia principles. This study examines how hybrid contracts (al-‘uqud al-murakkabah) are structured and implemented within the post-Qanun regulatory framework. Unlike previous studies that mainly discuss hybrid contracts from normative and permissibility perspectives, this research analyzes their practical operation within a territorially binding sharia regulatory regime. This study employs an empirical legal approach with a socio-legal framework. The data were obtained from financing contract documents used in Islamic banking practices in Aceh, particularly murabahah bil wakalah, musyarakah mutanaqisah, and ijarah muntahiya bittamlik (IMBT), as well as relevant regulations and DSN-MUI fatwas. The data were analyzed qualitatively through content analysis, thematic coding, and document triangulation to examine contractual structures, implementation patterns, and potential sharia compliance risks. The findings indicate that hybrid contracts have become the dominant contractual structure in Islamic banking practices in Aceh following the implementation of the Qanun LKS. The integration of multiple contracts into a single financing structure functions not merely as product innovation, but as a regulatory adaptation mechanism that harmonizes regional sharia legislation, national banking regulations, and fatwa standards. However, the study also identifies several structural issues related to contract sequencing, clause interdependence, and documentation consistency that may create potential sharia non-compliance risks. This study argues that the institutionalization of sharia regulation in Aceh has directly influenced the reconstruction of contractual architecture in Islamic banking practices. Accordingly, hybrid contracts should be understood not only as contractual innovations, but also as institutional responses to regulatory transformation within contemporary Islamic finance.
Analisis Strategi Pendanaan Militer Dan Manajemen Logistik Angkatan Laut Pertama Islam Pada Masa Khalifah Usman Bin Affan Zakki Maulidi Tausa; Muhammad Maulana
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menganalisis strategi pendanaan militer dan manajemen logistik dalam pembentukan dan pengembangan angkatan laut pertama Islam pada masa Khalifah Utsman bin Affan (644–656 M). Menggunakan pendekatan kualitatif dengan metode kajian pustaka dan analisis dokumen, penelitian ini menggali sumber-sumber pustaka tentang kebijakan ekonomi, militer, dan administratif pada era Khalifah Usman bin Affan. Hasil kajian menunjukkan bahwa pembentukan angkatan laut Islam merupakan respons strategis terhadap ancaman Byzantium di kawasan Mediterania, didukung oleh sistem keuangan negara yang bersumber dari kharaj, zakat, jizyah, khums, dan usyur. Pengelolaan logistik dilaksanakan melalui koordinasi antara gubernur daerah, terutama Muawiyah bin Abi Sufyan di Syam dan Abdullah bin Sa'd di Mesir, dengan dukungan penduduk lokal seperti kaum Koptik dan Fenisia dalam pembangunan kapal. Pertempuran Dzat al-Sawari (655 M) menjadi puncak kejayaan armada laut Islam periode ini. Penelitian ini menyimpulkan bahwa keberhasilan logistik dan pendanaan militer angkatan laut Islam pada masa Utsman bersumber dari integrasi kebijakan fiskal Islam dengan kebutuhan ekspansi militer, serta pendelegasian wewenang kepada gubernur yang kompeten.
Keadilan Fiskal Menurut Abu Yusuf: Study Terhadap Desain Regulasi, Tata Kelola Administrasi Perpajakan, dan Optimalisasi Penerimaan Negara Naufal Yaafi Ghifarinanda Pohan; Muhammad Maulana
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.12183

Abstract

Penelitian ini mengkaji konsep keadilan fiskal dalam pemikiran Abu Yusuf melalui karyanya Kitab al-Kharaj dan relevansinya terhadap desain regulasi serta tata kelola perpajakan kontemporer. Menggunakan metode kualitatif deskriptif-analitis dengan pendekatan kepustakaan, hasil penelitian menunjukkan bahwa Abu Yusuf menekankan harmonisasi antara regulasi yang adil, administrasi yang bersih, dan optimalisasi penerimaan negara yang organik. Inti pemikirannya meliputi transisi dari sistem qabalah yang eksploitatif ke sistem muqasamah yang proporsional, serta penekanan pada integritas aparat untuk mencegah kezaliman terhadap wajib pajak. Prinsip-prinsip ini bertujuan mencapai kemaslahatan publik (al-maslahah) melalui transparansi penggunaan dana pajak dan penyediaan infrastruktur, yang selaras dengan konsep negara kesejahteraan modern.
Integrating Justice and Riba-Free Principles in Islamic Financial Management Muliadi; Muhammad Maulana; Muhammad Yunizar; Havna; Rati Saktia Fitri; Hamzah Zainuri
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol. 9 No. 2 (2025): Ihtiyath : Jurnal Manajemen Keuangan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v9i2.12957

Abstract

Harmonization of IFRS and AAOIFI Standards in Islamic Banking Accounting: Systematic Synthesis and Bibliometric Mapping Havna Havna; Muhammad Maulana; Rati Saktia Fitri; Muliadi Muliadi; Muhammad Yunizar; Hamzah Zainuri
Syarah: Jurnal Hukum Islam dan Ekonomi Vol. 14 No. 2 (2025): SYARAH : Jurnal Hukum Islam dan Ekonomi
Publisher : Fakultas Syariah Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/syarah.v14i2.6826

Abstract

This study examines the challenges of harmonizing IFRS-based reporting and AAOIFI standards in Islamic banking accounting. The study uses a Systematic Literature Review (SLR) based on PRISMA 2020 of 25 indexed journal articles from 2020 to 2025, supplemented by a co-occurrence bibliometric analysis using VOSviewer to map dominant themes. The synthesis results show that there are major tensions in the application of IFRS 9 based on expected credit loss (ECL) for Islamic contracts, the need for cross-country comparability, and the role of Shariah governance in maintaining reporting integrity. Stronger compliance with AAOIFI and SSB oversight tends to be associated with higher reporting conservatism and lower indications of earnings management, while IFRS adoption increases comparability but has the potential to obscure the risk-sharing character if contract disclosures are limited. This study proposes a hybrid reporting approach: IFRS as the primary report, supplemented by AAOIFI disclosures and maqasid-based information to enhance transparency, accountability, and value relevance. Operational recommendations are provided for regulators, standard setters, auditors, and Islamic banks.
Analisis Sewa Menyewa Paralel pada Perusahaan Rent Car CV. Harkat dalam Perspektif Ekonomi Islam Samsuardi; Muhammad Maulana
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2013)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v2i2.1496

Abstract

This study aims at determining the parallel process of car rental agreement between Harkat Rent Car Company and the owner of the car, and between the company and its customers in an Islamic economics perspective. This study also aims to analyze the risk coverage of the leased car. The data for this study was gathered through interviews, observation and documentation studies. The collected data was then analyzed using descriptive analysis method. Results showed that the process of car leasing begin when customer rented a car from CV. Harkat which was owned by its partner. The company provided a shared price for car owners according to a mutual agreement and applied only for a certain period. Furthermore, the partner has to allocate 20 percent of the income for the company. In addition, the company also required the partner to cover for maintenance costs, insurance, equipment, and spare parts. In the context of Islamic economics, the practice of leasing parallel conducted by the company was not fully Shariah compliance due to practice a lease above a lease and using two contracts in one transaction. ABSTRAK - Penelitian ini bertujuan untuk mengetahui perjanjian sewa menyewa mobil secara paralel antara Perusahaan Rent Car CV. Harkat dengan pemilik mobil dan dengan konsumennya dalam perspektif ekonomi Islam. Penelitian ini juga bertujuan untuk menanganalisis pertanggungan resiko terhadap mobil yang dijadikan objek sewa menyewa tersebut sewa menyewa mobil di Perusahaan Rent Car CV. Data untuk penelitian ini bersumber dari wawancara, obesrvasi dan studi dokumentasi. Metode yang digunakan dalam penelitian ini adalah deskriptif analisis. Hasil penelitian menunjukkan bahwa CV. Harkat menyewakan mobil milik mitra kerjanya (pemilik mobil) kepada pelanggan yang membutuhkan sewa mobil untuk keperluannya. Pemilik usaha memberikan harga kongsi kepada pemilik mobil sesuai dengan kesepakatan bersama dan untuk jangka waktu tertentu. Selanjutnya, pemilik mobil harus menyisihkan sebanyak dua puluh persen dari penghasilan mobil miliknya yang dikongsikan kepada pengusaha rental mobil. Pengusaha Rent Car CV. Harkat mengharuskan pemilik mobil mengurus asuransi mobil dan menanggung biaya perawatan, peralatan dan suku cadang mobil. Jadi dalam konteks ekonomi Islam, praktik sewa menyewa paralel yang dilakukan oleh CV. Harkat kurang sesuai dengan hukum Islam karena terjadi sewa di atas sewa dalam sistem perjanjian sewa menyewa antara pemilik mobil dengan CV. Harkat.
Co-Authors Alifa Fadila Desy Amalia Diky Arif Munandar Dinni Maghfirah Edi Yuhermansyah Gebrina Rizka Hamzah Zainuri Hamzah Zainuri Havna Havna Havna Hilwa Shabira Ida Friatna Lia Murlisa Lukman Hakim Muhammad Husnul Muhammad Yunizar Muhammad Yunizar Muliadi Kurdi Muliadi Muliadi Naufal Yaafi Ghifarinanda Pohan Nilam Sari Raisha Putri Rati Saktia Fitri Rati Saktia Fitri Rini Utari utari Riska Yulianti Roslaili, Yuni Salman Abdul Muthalib Samsuardi Samsuardi Samsuardi Sumita Dewi Suparwany Suparwany Tarmizi M. Jakfar Zakki Maulidi Tausa