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All Journal Kodifikasia: Jurnal Penelitian Islam Ahkam: Jurnal Hukum Islam Jurnal Ilmiah Al-Syir'ah J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Maliyah : Jurnal Hukum Bisnis Islam Jurnal Penelitian dan Pengabdian Masyarakat Mawaddah: Jurnal Hukum Keluarga Islam Indonesian Journal of Islamic Law (IJIL)
Ashima Faidati
UIN Sayyid Ali Rahmatullah Tulungagung
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Akuntansi Kewajiban Pemerintah Perspektif KHES dan PP No. 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan: Indonesia Islamiyah, Latifatul; Faidati, Ashima
Maliyah : Jurnal Hukum Bisnis Islam Vol. 12 No. 1 (2022): Juni 2022
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/maliyah.2022.12.1.97-120

Abstract

Accounting for government obligations is regulated in government regulation (PP) number 24 of 2005 in government accounting standards statement No.09 (PSAP) concerning Liability Accounting. Liabilities are debts arising from past events, the settlement of which resulted in an outflow of government economic resources. In the context of government, obligations arise, among others, due to the use of sources of financing originating from loans. These loans can come from the public, financial institutions, other governments, or international institutions. Government obligations also occur due to engagements with employees working for the government, responsibilities to the broader community, namely benefits, compensation, compensation, allocation/reallocation of income to other entities, or obligations with other service providers. Government obligations can also arise from procuring goods and services from third parties that have yet to be paid by the government at the end of the fiscal year. In KHES Concerning, accounting for obligations has been regulated in Chapter IV concerning Accounting for KHES Liabilities, which consists of 16 articles (Articles 765 to 780).
National Fiqh and Maqasid-Based Ijtihad: Reassessing Ahmad Hasyim Muzadi through Jamal al-Din ‘Atiyyah Solikhudin, Muhammad; Nugroho, Irzak Yuliardy; Rohman, Moh. Faizur; Meidina, Ahmad Rezy; Faidati, Ashima
Mawaddah: Jurnal Hukum Keluarga Islam Vol 3 No 2 (2025): November
Publisher : Universitas Muhammadiyah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52496/mjhki.v3i2.38

Abstract

This study examines Ahmad Hasyim Muzadi’s concept of fikih kebangsaan (national fiqh) through the lens of Jamal al-Din ‘Atiyyah’s maqāṣid al-sharī‘ah theory. While previous studies have discussed national fiqh primarily in normative and socio-political terms, limited attention has been given to its maqāṣid-based methodological foundation. This article addresses that gap by analyzing how Muzadi’s thought reflects a structured maqāṣidī mode of ijtihad. This research employs a qualitative conceptual approach based on library research, examining primary texts of Ahmad Hasyim Muzadi alongside Jamal al-Din ‘Atiyyah’s maqāṣid framework. The analysis focuses on identifying the epistemological structure and levels of maqāṣid embedded in Muzadi’s formulation of national fiqh. The findings demonstrate that Muzadi’s fikih kebangsaan embodies a maqāṣid-based ijtihad operating across three interconnected dimensions: individual, communal, and humanitarian. His conception positions Indonesian Islam as a harmonizing force within plural society, affirms Pancasila as a constitutional meeting point between religion and state, and frames religious moderation as a strategic instrument for national cohesion. This construction reflects a substantive alignment with Jamal al-Din ‘Atiyyah’s expanded maqāṣid theory, particularly in integrating social welfare, civic solidarity, and national integrity into legal reasoning. The study concludes that Muzadi’s national fiqh represents a contextual maqāṣidī reconstruction of Islamic legal reasoning relevant to contemporary plural societies. It recommends further development of maqāṣid-based national fiqh as a methodological framework for strengthening religious moderation and constitutional harmony in Indonesia.
Co-Authors Abdelmalek OUICH Adilla, Queen Ahmad Zayyadi, Ahmad Al Anam, Muhammad Mufti Gufron, Moh. Irzak Yuliardy Nugroho Islamiyah, Latifatul Mauwd, Mowafg Abrahem Meidina, Ahmad Rezy Moh. Faizur Rohman Muhammad Solikhudin Muhammad Solikhudin, Muhammad Muna, Nailal NUR FAIZAH Nuril Farida Maratus Rikhlatul Ilmiah Rohmawati Rohmawati Shofwan Al-Jauhari Shufyansyah, Ikhdan Gimas Sofuan Jauhari Tika Mardiyah Zain, Muhammad Fuad