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Peran Basyarnas dalam Penyelesaian Sengketa Ekonomi Syariah (Studi Pandangan Pelaku Ekonomi Syariah di Jakarta) M. Nurul Irfan Irfan; Afwan Faizin; Bukhori Muslim
Al-Manahij: Jurnal Kajian Hukum Islam Vol. 11 No. 2 (2017)
Publisher : Sharia Faculty of State Islamic University of Prof. K.H. Saifuddin Zuhri, Purwokerto

National Shariah Arbitration Board (Basyarnas) is one of the manifestations of the first established Islamic Arbitration in Indonesia. Basyarnas stands autonomously and independently as one of the legal instruments that resolve disputes of the parties, whether coming from within the environment of Islamic banks, Takaful Insurance, or any other party who needs it. In connection with the Basyarnas function, this article discusses the following three main issues: Firstly, the view of sharia economic actors on Basyarnas. Shariah economic actors generally consider the importance of Basyarnasâ€™s position in settling disputes in Sharia economics. In the last five years (2010-2015) the number of disputes cases in Basyarnas (23 cases) is slightly higher than cases handled by the Religious Courts (20 cases). Secondly, the reason for sharia economic actors chooses the arbitration route because the process is faster, the cost is light and the verdict is final and binding and the secrets of the parties are maintained. Thirdly, the factors that influence the choice are also determined by the level of confidence of the sharia economic actors to the judgesâ€™ ability within the Religious Courts to resolve the dispute.

Jaminan Fidusia dalam Pembiayaan Murabahah: antara Jual Beli dan Hutang Piutang Nur Hidayah; Moch. Bukhori Muslim; Abdul AA Azis
Al-Manahij: Jurnal Kajian Hukum Islam Vol 15 No 2 (2021)
Publisher : Sharia Faculty of State Islamic University of Prof. K.H. Saifuddin Zuhri, Purwokerto

The issue of shifting from sale and purchase transactions to service transactions due to the binding of collateral with a mortgage or fiduciary rights can become a transaction that is null and void. Solving legal issues related to how the concept of binding collateral needs to be seen in an ontological and philosophical scope. The binding of collateral on murabahah financing should be based on the existence of customer obligations for purchases that have not been paid off based on the Sharia Banking Law. The binding of collateral on murabahah transactions can also be carried out with mortgage rights or fiduciary guarantees based on the existence of customer obligations for purchases that have not been paid off as guided by the Mortgage Law and the Fiduciary Guarantee Law which has accommodated the binding of collateral by basing other main agreements other than the main agreement due to accounts payable.

IMPLEMENTASI AKUNTANSI SYARIAH: STUDI KASUS PADA RUMAH SAKIT Ahmad Djalaluddin; Moch. Bukhori Muslim; Aji Dedi Mularwaman; Asfi Manzilati; Ari Kamayanti; Fadjar Setiyo Anggraeni; Tumirin Tumirin; Lutfillah, Novrida; Darti Djuharni; Sonhaji Sonhaji; Virginia Nur Rahmanti
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 9 No 1 (2024): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

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This article aims to reveal the dynamics of concept formulation and implementation of sharia accounting for waqf-based hospitals. The Islamic accounting that is formulated and implemented is derived from the concept of Semesta Sejahtera that was initiated by the Islamic Economics and Business Lecturer Forum in 2017. The method used is a case study with a longitudinal-narrative approach, with a span of years between 2018 and 2023, at Sultan Agung Islamic Hospital, Semarang. The findings show that although the biggest challenge faced is the awareness of stakeholders, the concept of "idealistic" Islamic accounting that prioritizes the disclosure of contracts is very applicable. Abstrak Artikel ini bertujuan mengungkapkan dinamika perumusan konsep hingga penerapan akuntansi syariah untuk rumah sakit berbasis wakaf. Akuntansi syariah yang dirumuskan dan diterapkan, diturunkan dari konsep Semesta Sejahtera yang telah digagas Forum Dosen Ekonomi dan Bisnis Islam tahun 2017. Metode yang digunakan adalah studi kasus dengan pendekatan longitudinal-naratif, dengan rentang tahun antara 2018 hingga 2023, pada Rumah Sakit Islam Sultan Agung, Semarang. Temuan menunjukkan bahwa walau tantangan terbesar yang dihadapi adalah penyadaran para pemangku kepentingan, namun konsep akuntansi syariah "idealis" yang mengedepankan pengungkapan akad sangat bisa diterapkan.

Akad Wakalah Menjadi Penyebab Pembiayaan Murabahah Bergeser Dari Transaksi Jual Beli Menjadi Transaksi Jasa Azis, Abdul; Muslim, Mochamad Bukhori; Hidayah, Nur
Kordinat: Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Vol 19, No 2 (2020): Jurnal Komunikasi Antar Perguruan Tinggi Agama Islam
Publisher : Kopertais Wilayah I DKI Jakarta dan Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/kordinat.v19i2.18898

This paper examines the wakalah contract as the cause of the shift of murabaha financing from buying and selling transactions to service transactions. Analysis of wakalah legal norms with normative philosophical approaches, normative juridical and empirical juridical. The wakalah contract given by Islamic banks absolutely to customers to make purchases has caused murabaha financing to shift from buying and selling transactions to service transactions, because the customer has acted for and on behalf of himself in purchasing goods from suppliers, while the money transferred by the bank sharia to customers is considered as borrowed money. A wakalah contract that does not have any effect on transactions on customers in purchasing goods from suppliers, cannot be called wakalah but has the effect of transferring money from Islamic banks to customers as service transactions

The Implications of Understanding Contextual Hadith on Religious Radicalism (Case Study of Darus-Sunnah International Institute for Hadith Sciences) Thohari, Fuad; Muslim, Moch. Bukhori; Zada, Khamami; Misbahuddin, Misbahuddin
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol 5, No 2 (2021): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v5i2.11124

In hadith studies, many conclusions state that textual reasoning towards hadith is the main cause of intolerance and radicalism. This makes some scholars such as Yusuf al-Qardhawi and Ali Mustafa Yakub offer a more complex understanding of hadith involving asbab wurud al-hadith, al-wahdah al-maudhu'iyyah fi al-hadith, ikhtilaf al-ahadith and so on. Hadith reasoning like this is considered by some as a contextualization of hadith that will prevent someone from religious radicalism. This study wants to answer the question, to what extent does contextual reasoning in hadith prevent a person from religious radicalism? Researchers will examine the formulation of contextual hadith reasoning initiated by Ali Mustafa Yaqub in al-Thuruq al-Shahihah fi Fahm al-Sunnah al-Nabawiyyah and standards of religious radicalism initiated by LIPI in the Strategy for Anticipating Radicalism and Religious Intolerance in Indonesia. Each will be used as an independent variable and dependent variable. This research is mixed research with the type of field research. The data processing technique used is a simple regression test using the SPSS 20 program. The research object of this study is the Mahasantri Darus-Sunnah International Institute for Hadith Sciences with a total of 32 people. While the sampling system in this study is a random sample. The results of this study indicate that contextual hadith reasoning has a sig. 0.008 which is less than 0.05 so it is said to have a significant effect between contextual hadith reasoning on religious radicalism. The magnitude of the influence of this hadith reasoning itself is 21.2%. The direction of the effect is negative with a magnitude of -.643 at a constant of 69.792. This means that there is a negative relationship between contextual hadith reasoning and religious radicalism. The more contextual a person's understanding of hadith is, the further away he is from radicalism.

IHTIKÂR DAN DAMPAKNYA TERHADAP DUNIA EKONOMI Muslim, Moch Bukhori
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 4 No. 1 (2012)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v4i1.2538

There are some economic transactions that prohibited by religion because they only give benefit for one party. They are gambling, riba, fraudulence, (al-ghabn), tadlîs practice in buying and selling and hourding (ihtikâr). Therefore, it needs sence of transendence in every economical transaction. Ihtikâr is the economic activity undertaken by an economic agent with a hoard of goods in order to get maximum profit without seeing another person distress. Inthis case, the government should keep the market system which includes prohibiting ihtikâr, so the economic system can move with normal speed and full fairnessDOI: 10.15408/aiq.v4i1.2538

PERBANDINGAN EKONOMI ISLAM DAN EKONOMI KAPITALIS Muslim, Moch Bukhori
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 4 No. 2 (2012)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v4i2.2551

The greatness of the capitalist economic theory has been questioned by many prominent economists. Due to the economic crisis occurred throughout history, it is necessary to bring out an alternative economic theory. Economic theory aspired is an economic system that is able to create justice and the welfare accompanied with blessing the world and the hereafter. Therefore, islamic economic theory can be considered as a way out to solve the contemporary economy problems. This article comparethe system of islamic economic and the capitalist economic takinginto account the philosophy, investment, distribution, theory of macro and micro aspects.DOI: 10.15408/aiq.v4i2.2551

Multi Level Marketing (MLM) in Fatwa DSN MUI Jauhari, Muhammad Sofwan; Muslim, Moch Bukhori; Saepullah, Saepullah
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 13 No. 1 (2021)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v13i1.20439

Abstract. The purpose of this study is to explain the fatwa of the DSN-MUI (Dewan Sharia Nasional-Majelis Ulama Indonesia) No. 75 / DSN MUI / VII / 2009, regarding Guidelines for Direct Selling with Sharia Level (PLBS) or Multi-Level Marketing (MLM). The study analyses the methodology used by the DSN-MUI in giving the fatwa on the MLM. This study is a qualitative research with a content-analysis method by analysing the fatwa on MLM using fiqh and ushul al-fiqh theories. It concludes that the fatwa issued by the DSN MUI is accommodating and applicable for business people in Indonesia. The DSN MUI fatwa provides solutions and guidance for business people to make business activities in accordance with the sharia’s principles.Abstrak. Tujuan penelitian ini adalah untuk menjelaskan fatwa DSN-MUI (Dewan Syariah Nasional-Majelis Ulama Indonesia) No. 75/DSN MUI/VII/2009, tentang Pedoman Penjualan Langsung Bertingkat Syariah (PLBS) atau Multi Level Pemasaran (MLM). Kajian ini menganalisis metodologi yang digunakan DSN-MUI dalam memberikan fatwa tentang MLM. Penelitian ini merupakan penelitian kualitatif dengan metode analisis isi dengan menganalisis fatwa tentang MLM dengan menggunakan teori fiqh dan ushul al-fiqh. Disimpulkan bahwa fatwa yang dikeluarkan DSN MUI sudah akomodatif dan berlaku bagi para pelaku bisnis di Indonesia. Fatwa DSN MUI memberikan solusi dan pedoman bagi para pelaku usaha untuk melakukan kegiatan usaha sesuai dengan prinsip syariah.

Akad Wakalah Menjadi Penyebab Pembiayaan Murabahah Bergeser Dari Transaksi Jual Beli Menjadi Transaksi Jasa Azis, Abdul; Muslim, Mochamad Bukhori; Hidayah, Nur
Kordinat: Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Vol. 19 No. 2 (2020): Jurnal Komunikasi Antar Perguruan Tinggi Agama Islam
Publisher : Kopertais Wilayah I DKI Jakarta dan Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/kordinat.v19i2.18898

This paper examines the wakalah contract as the cause of the shift of murabaha financing from buying and selling transactions to service transactions. Analysis of wakalah legal norms with normative philosophical approaches, normative juridical and empirical juridical. The wakalah contract given by Islamic banks absolutely to customers to make purchases has caused murabaha financing to shift from buying and selling transactions to service transactions, because the customer has acted for and on behalf of himself in purchasing goods from suppliers, while the money transferred by the bank sharia to customers is considered as borrowed money. A wakalah contract that does not have any effect on transactions on customers in purchasing goods from suppliers, cannot be called wakalah but has the effect of transferring money from Islamic banks to customers as service transactions

Tadrīj Method in Hajj Fund Management by Badan Pengelola Keuangan Haji (BPKH) in Indonesia: A Study of Islamic Economic Law Muslim, Moch. Bukhori; Khan, M. Dawud Arif; Saepullah, Saepullah; Hendarsa, Agung Sri; Afif, Ahmad
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 16 No. 1 (2026): April
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2026.16.1.139-161

Background: The governance of Hajj funds in Indonesia, administered by the Badan Pengelola Keuangan Haji (BPKH), represents a complex intersection between Islamic legal norms and modern financial management. Although formally regulated under Law No. 34/2014 and reinforced by Majelis Ulama Indonesia (MUI) Fatwa No. 09/Ijtima' Ulama/VIII/2024, practical challenges remain in ensuring that investment decisions and governance mechanisms consistently reflect Sharia principles. This tension highlights the need for an adaptive approach that reconciles normative compliance with institutional and market realities. Objective: This study aims to examine how the Tadrīj approach can be operationalized in Hajj fund management as a strategic framework to strengthen Sharia compliance while maintaining financial performance and institutional stability. Method: The research employs a qualitative descriptive design, using institutional data from BPKH financial management reports and relevant regulatory documents. Data are analyzed through a normative-empirical approach, integrating legal interpretation with contextual evaluation of governance practices. Findings: The study finds that the application of Tadrīj enables a phased and adaptive integration of Maqāṣid al-Sharīʿah into Hajj fund governance. This gradual approach reduces potential conflicts between strict legal compliance and investment efficiency, while reinforcing transparency and accountability as core institutional pillars. In addition, continuous engagement with Sharia scholars and periodic policy evaluation are essential in ensuring that governance practices remain aligned with Islamic legal and ethical standards. Conclusion: Implementing a Tadrīj-based framework enables BPKH to navigate the dynamic demands of modern financial management without compromising Sharia principles. This approach not only safeguards pilgrims' interests but also strengthens public trust in the institution. Implication: This study contributes to the development of Islamic economic governance by positioning Tadrīj as a practical and scalable model for institutional reform in Sharia-based public fund management. Practically, it offers policy-relevant insights for regulators and Islamic financial institutions seeking to balance legal compliance, financial sustainability, and stakeholder trust in complex economic environments.

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