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Analisis Kesyariahan dalam Transaksi Penjualan pada Perusahaan Private equity dalam Perspektif Ekonomi Islam Ai Ufi Lutfiatunnufus; MH Ainulyaqin; Kisanda Midisen; Sakum; Sukron Mamun
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8637

Abstract

This study to analyze the relationship and similarities between the sales transaction process in a private equity manufacturing company and the concept of sales in the perspective of Islamic economics. The study was conducted at an automotive manufacturing company operating under a conventional economic system. The research method used is descriptive qualitative, employing literature review, participatory observation, in-depth interviews, and documentation. The findings indicate that there are similarities in transaction principles such as price agreements (akad), cost transparency, and made to order product manufacturing, which align with the akad istishna in Islamic. The study also highlights significant differences, particularly the implementation of penalty fees (riba) for late payments, which contradicts the Islamic prohibition of usury. This research recommends that companies consider integrating Islamic economic principles to improve business ethics and expand market opportunities, especially in the Syariah based industrial sector.
Peran Manajemen Syariah dalam Pengelolaan dan Pengembangan Badan Usaha Milik Pondok Pesantren (BUMP) Rizal Rizal; Sukron Mamun; MH Ainulyaqin; Kisanda Midisen; Sakum Sakum
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i7.12632

Abstract

The development of Islamic Boarding School-Owned Enterprises (BUMP) as a tool for the economic self-reliance of Islamic boarding schools requires professional business management that adheres to Sharia principles. However, optimizing the management and development of BUMP remains a challenge for many Islamic boarding schools. This study aims to analyze the role of Sharia management in the management and development of BUMP at the Attaqwa Putra Islamic Boarding School in Bekasi. The study employs a descriptive qualitative approach using interview and observation techniques. The results indicate that the role of Sharia management in operations is evident in how Sharia principles serve as the foundation for all business management activities, from planning, organizing, and execution to supervision. The implementation of these principles is evident in the management of various business units, such as cooperatives, canteens, printing and photocopying services, drinking water businesses, and laundry services. Additionally, Sharia management supports business development through strategic and innovative approaches that are gradual and sustainable, promotes entrepreneurship training and learning based on Islamic values, and utilizes simple technology in business operations. The application of Sharia management contributes to business sustainability and the strengthening of the pesantren’s economic independence.
Tinjauan Hukum Ekonomi Syariah Terhadap Al-'Uqud Al-Murakkabah Dalam Praktik Jual Beli Pre Order Merch Photocard ATEEZ Pada Mangala GO Imelda Dwi Safira; Kisanda Midisen; Yudianto Achmad; MH Ainulyaqin; Sukron Mamun
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 1 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i1.19214

Abstract

This study examines the pre-order (PO) buying and selling practices of ATEEZ photocard merchandise at the Mangala GO store through the lens of Islamic Economic Law, with particular emphasis on the implementation of al- ‘uqud al-murakkabah (hybrid contracts). By adopting a field research approach, this research constitutes a descriptive qualitative study. Data were obtained through a review of relevant literatures and direct observation, interview of parties actively involved in the transaction process, including sellers, personal shoppers, and buyers. The results reveal that the pre-order system applied by Mangala GO involves two types of contracts applied sequentially, namely the wakalah bil ujrah contract between the first and the second sellers as an intermediary, and the murabahah contract between the second seller and the buyer. In practice, the second seller acts as an authorized agent to order the goods and subsequently conducts a sale transaction with the buyer after the goods are obtained, with profits agreed upon transparently. According to Sharia Economic Law analysis, the implementation of this hybrid contract is considered valid and in compliance with the principles of fiqh muamalah, as it fulfills all the pillars and conditions of the contract and is free from elements of gharar, riba, and maysir. Clarity of price, cost details, product condition, and delivery time estimation are key factors ensuring the legitimacy of the transaction. This study confirms that the application of al- ‘uqud al-murakkabah in the pre-order system at Mangala GO can serve as a model for Sharia-compliant online transactions.
Dampak Ekonomi Kebijakan Larangan Kegiatan bagi Siswa Akhir SMA di Jawa Barat dalam Perspektif Maqasid Syariah Siti Meisah; Kisanda Midisen; MH Ainulyaqin; Sukron Mamun; Yudianto Achmad
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19509

Abstract

Ceremonial and costly activities for high school seniors often place an economic burden on parents and contribute to social inequality. Therefore, the government has enacted a policy banning such activities. This study aims to analyze the implementation of the policy banning high school senior activities at SMA Negeri 1 Cikarang Pusat and its economic impact from the perspective of Maqasid Syariah. The research method used is a qualitative approach employing interview and observation techniques. The results indicate that the ban policy has been effectively implemented through outreach and adjustments to the school program, yielding positive economic impacts, including reduced financial burdens, increased efficiency, and the promotion of economic justice. From the perspective of Maqasid Syariah, this policy aligns with the principles of hifz al-mal, hifz al-nafs, and hifz al-‘aql. Thus, this policy is effective in implementation, has a positive economic impact, and is consistent with the principle of public interest.
Tinjauan Hukum Ekonomi Syariah Terhadap Kebijakan Program Penghapusan Utang UMKM Syifa Salsa Bila; Listian Indriyani Achmad; MH Ainulyaqin; Sukron Mamun; Yudianto Achmad
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19510

Abstract

The MSME debt crisis that occurred after the pandemic caused systemic credit congestion and hampered national economic growth. The objective is to examine the policy of repealing PP No. 47 of 2024 from the perspective of Islamic Business Ethics. The goal is to show how the policy can consider the humanitarian aspects of debtors facing problems with the principles of fairness and stability of the banking financial system. This research is a qualitative study using a literature review approach. The data collection technique used in this study is to record or cite information from various literature sources, including books, journals, documents, and other data and information sources relevant to the research topic. The results of the study show that PP No. 47/2024 provides a legal basis for HIMBARA banks to write off debts for the strategic sector of up to a maximum of IDR 500 million. This policy is in line with the principles of Inzar al-Mu'sir (relief for those facing difficulties) and Ibra' in Islamic Business Ethics. The government applies an ethical filter with a five-year waiting period to prevent moral hazard and ensure fairness. The use of Maslahah Mursalah, which prioritizes public interest and protection of property, is at the core of the MSME debt write-off policy (Hifdz al-Maal). This step is proof of the state's concern for the little people without neglecting the aspect of banking integrity, according to Islamic Business Ethics. To provide targeted assistance to debtors who are truly in need, not those who are deliberately negligent, its success is highly dependent on strict data monitoring and validation.
PENGENALAN DAN PENERAPAN ARTIFICIAL INTELLIGENCE DALAM MENINGKATKAN KOMPETENSI GURU DI PONDOK PESANTREN QURAN AL-LATHIFAH CIKARANG BARAT Aceng Badruzzaman Aceng; Sukron Mamun; Ahmad Fauzi
Jurnal Pelita Pengabdian Vol. 2 No. 1 (2024): Januari 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v2i1.3198

Abstract

Bersaing dalam ilmu pengetahuan, teknologi dan rekayasa merupakan masalah pendidikan Indonesia secara keseluruhan, khususnya pondok pesantren. Di era digital yang terus berkembang ini terbukti jika pondok pesantren mempertahankan metode pembelajaran konvensional tanpa mengintegrasikan ilmu pengetahuan dan teknologi sehingga pesantren tidak akan mampu bersaing dan menjawab setiap hambatan dalam arus ilmu pengetahuan dan teknologi (digital). Namun, jika pesantren mampu memadukan keduanya maka akan tercipta generasi yang berkarakter, beriman, cerdas dan siap menghadapi segala tantangan ilmu pengetahuan atau teknologi yang mungkin diberikan dunia di era digital ini. Pengenalan dan penerapan AI dalam pondok pesantren dapat menjadi solusi inovatif untuk meningkatkan kompetensi guru dan kualitas pendidikan Islam. Dengan pelatihan, pengembangan konten digital, dan pengukuran hasil yang baik, AI dapat membantu mencapai tujuan pendidikan yang lebih baik di pondok pesantren, yang merupakan pusat pendidikan Islam yang penting di Indonesia. Pengenalan dan penerapan kecerdasan buatan (Artificial Intelligence/AI) dalam pendidikan memiliki potensi besar untuk meningkatkan kompetensi guru di pondok pesantren. Karena pada dasarnya, perpaduan AI dan pendidikan ini berfokus pada kebutuhan setiap individu melalui fitur-fitur seperti game yang disematkan AI dan program yang disesuaikan. Selain itu, solusi yang didukung oleh AI dapat menganalisis riwayat pembelajaran siswa sebelumnya, mengidentifikasi kelemahan, dan menawarkan kursus yang paling sesuai untuk peningkatan kualitas pembelajaran dan memberikan banyak peluang. Analisis ini memungkinkan guru untuk membuat program pembelajaran terbaik untuk semua siswa. Dengan menganalisis kebutuhan khusus setiap siswa, guru dan profesor dapat menyesuaikan kursus mereka untuk mengatasi kesenjangan pengetahuan sebelum siswa tertinggal terlalu jauh.