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Konsep Mudharabah dan Musyarakah dalam Perbankan Syariah Menurut Abdullah Saeed Edo Segara Gustanto
Mutanaqishah: Journal of Islamic Banking Vol. 1 No. 2 (2021): December 2021
Publisher : Department of Islamic Banking

This article discusses the concept of profit sharing which is an issue in the debate of Islamic Banking in Indonesia. Researchers try to review how the concept of profit sharing is elaborated with Abdullah Saeed's thoughts. Abdullah Saeed is an Australian scholar and scholar studying Islamic studies. He is currently the Omani Professor of Arabic and Islamic Studies at the University of Melbourne. He is known for his progressive views on religious freedom in Islam.

Meningkatkan Indeks Maqashid Syariah melalui Pengelolaan Zakat untuk Pemberdayaan Ekonomi Umat Abdul Jalil; Edo Segara Gustanto
Jurnal Ekonomi Islam Vol 2 No 1 (2023): February 2023
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v2i1.127

This article discusses the crucial role of zakat management in achieving the broader goals of Maqashid Syariah, especially in the context of economic empowerment of the people. Maqashid Sharia, which covers the maintenance of religion, life, reason, offspring, and wealth, plays an essential role in Islamic law and is the main guideline for achieving the prosperity of Muslim society. Zakat management is a vital tool in achieving the goals of Maqashid Syariah. Zakat, as one of the essential pillars of Islam, not only functions as a religious obligation but also as a vital instrument for empowering the people's economy. We investigate how Zakat can improve the Sharia Maqashid Index by focusing on economic aspects, including efforts such as micro-enterprises, education financing, skills training, and other productive initiatives. This article also presents case studies and real examples from communities and countries that have succeeded in incorporating Zakat in efforts to empower the economy of their people. Analysis of the impact of these cases reveals Zakat's great potential in achieving Maqashid Syariah's goals, such as more equitable and sustainable economic prosperity.

Konsep Etis Religius dengan Pendekatan Maqashid Syariah Perspektif Thaha Abd Al-Rahman Edo Segara Gustanto; Asmuni Asmuni; Rusdi Rizki Lubis
BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam Vol 5 No 1 (2024): BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M), Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/bustanul.v5i1.1341

This study aims to understand and analyze the concept of religious ethics in the Maqasid al-Shariah approach according to Thaha Abd al-Rahman. The method used is a qualitative method with a philosophical approach and textual analysis. Data were collected through literature studies, interviews, and document analysis. The results of this research indicate that the thoughts of Thaha Abd Al-Rahman provide valuable contributions to the development of a contextual, ethical, and relevant Islamic paradigm for the current era. By integrating alternative modernity concepts, belief as a foundation, religious ethics, and maqasid shariah, Taha Abd Al-Rahman forms a solid foundation for the realization of a just, equitable, and ethical society in the modern era. The implication of this research is that the concept of religious ethics in the Maqasid al-Shariah approach by Taha Abd al-Rahman can be a guide for Muslims in their daily lives. It is recommended that educational institutions, both formal and informal, introduce this concept to the community to improve their understanding of religious ethics in Islam.

Maqashid Sharia Analysis of the Decree on the Use of Zakat Funds for Disaster Management Gustanto, Edo Segara; Asmuni, Asmuni
AN NUR: Jurnal Studi Islam Vol. 15 No. 2 (2023): July - December
Publisher : Institut Ilmu Al-Qur'an (IIQ) An-Nur Yogyakarta Komplek PP An Nur Ngrukem PO BOX 135 Bantul 55702 Yogyakarta Tlp/Fax (0274) 6469012. http://jurnalannur.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37252/annur.v15i2.617

This writing analyzes the decree regarding the use of zakat funds for disaster management using the Maqashid Sharia approach. Maqashid Sharia is a conceptual framework aimed at fulfilling the goals of Islamic law, such as hifzh al-mal (protection of wealth), hifzh an-nafs (protection of life), and hifzh ad-din (protection of religion). The analysis covers aspects of legality, utility, and the balance of zakat fund distribution in facing disaster situations. The results of this analysis are expected to provide a deeper insight into the relevance and effectiveness of the related decree in the context of disaster management while adhering to the principles of Maqashid Sharia. In writing this article, the author adopts the Maqashid Sharia perspective of Imam Asy-Syatibi. Asy-Syatibi is chosen because he is one of the great scholars who formulated the science of Maqashid asy-shari'ah and al-muwafaqat. Imam Syatibi's most significant work, al-muwafaqat, is a scholarly contribution to the field of usul fiqh and a comprehensive reform of Islamic scholarship. According to Syatibi, Allah revealed the Sharia (legal rules) solely to bring about benefits and prevent harm (jalbul mashalih wa dar'ul mafasid). In simpler terms, the legal rules prescribed by Allah are for the benefit of humanity. Certainly, Asy-Syatibi's Maqashid Sharia approach can be linked to the issuance of a decree on the use of zakat funds for disasters in a humanitarian context.

The Progressiveness of Islamic Financial Regulations In Encouraging The Growth of The Halal Ecosystem In The Digital Era Hidayanto, Bani Idris; Gustanto, Edo Segara; Rahmawanti, Intan Nur
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 10 No 1 (2024): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v10i1.1120

The Islamic financial digitalization program is supported by several regulations both from laws and regulations, POJK No. 13/POJK.02/2018, Fatwa DSN-MUI No. 117 of 2008 concerning Technology-Based Financing Services based on Sharia Principles. This research applies a method in the form of literature research with a qualitative description approach. The purpose of this research can be used as a reference for the development of knowledge to comprehend the benefits of sharia economic law and as an effort to expand understanding related to the development of sharia financial regulations. The results of this research discussion is devided into two, the first one is that the development and progressivity of Islamic financial regulations in Indonesia is quite good, but still passive, the regulations which are less responsive in responding product developments in this digital era. Some regulations are still regulated in old regulations that have not shown digitalization in Islamic finance. Besides that, regulations are still spreading in various regulations and still no address for this subject matter specifically. The second, with the advancements in Islamic financial regulation, the halal ecosystem can thrive in the digital era. This will support the sustainable economic growth, the increase of financial inclusion, and provide Sharia-compliant financial solutions for an increasingly digitally connected global society.

THE INFLUENCE OF ACCOUNTABILITY, TRANSPARENCY, AND PROFESSIONALISM OF INSTITUTIONS ON THE LEVEL OF MUZAKKI'S TRUST IN PAYING ZAKAT AT LAZISNU DIY Adamy, M. Fikrul Humam; Faozi, Mohammad; Gustanto, Edo Segara; Kamilulloh, Farhan
Jurnal Asy-Syukriyyah Vol. 25 No. 2 (2024): Jurnal Asy-Syukriyyah
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/asy.v25i2.575

The purpose of this research is to determine the influence of accountability on the level of trust of Muzakki in Paying Zakat at PWNU Care LAZISNU DIY (Daerah Istimewa Yogyakarta, the influence of transparency on the level of trust of muzakki in paying zakat at PWNU Care LAZISNU DIY, the influence of professionalism on the level of trust of muzakki in paying zakat at PWNU Care LAZISNU DIY, and the influence of accountability, transparency, and professionalism on the level of trust of muzakki in paying zakat at PWNU Care LAZISNU D.I.Y. This research falls under the category of quantitative research, where the study is associated with numbers, tables, and graphs, utilizing the SPSS 26 tool to determine the results of validity tests, reliability tests, multiple linear regression, t-tests, F-tests, and coefficient of determination (R2). The sample used consisted of 83 Muzakki with a random sampling technique, and a questionnaire was employed as the data collection method. The results of this research indicate that accountability, transparency, professionalism, and accountability have a significant negative effect on the level of trust of Muzakki. Additionally, the variables of Accountability, Transparency, and Professionalism of the institution collectively and significantly influence the Level of Trust of Muzakki.

Mitigating Gharar in Sharia Capital Market Volatility: Governance, Regulation, and Technology: Mitigasi Gharar dalam Volatilitas Pasar Modal Syariah: Tata Kelola, Regulasi, dan Teknologi Muhammadi, Ali Akbar Ruhullah; Gustanto, Edo Segara; Arfaizar, Januariansyah; Muhammadi, Ali Asghar Fadlullah
Az-Zarqa': Jurnal Hukum Bisnis Islam Vol. 16 No. 1 (2024): Az-Zarqa'
Publisher : Sharia and Law Faculty of Sunan Kalijaga Islamic State University Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/yxqd6f17

Abstract: In Islamic economics, gharar refers to uncertainty or ambiguity in transactions, which is prohibited because it can harm investors and undermine market stability. This study analyzes the characteristics of gharar and the impact of market volatility on Sharia-compliant issuers in Islamic capital markets. Employing a mixed juridical-empirical-normative approach, this study assesses relevant regulatory frameworks designed to mitigate gharar, including the Indonesian Ulama Council (MUI) Fatwa No. 80/2011 and the Financial Services Authority (OJK) Regulation No. 15/POJK.04/2015. The empirical component involves the collection and analysis of market data, while the normative dimension explores Sharia principles to formulate risk mitigation strategies. The research reveals that speculative activities, which are common in capital markets, exacerbate gharar by triggering irrational price movements and increased volatility. Such conditions obscure the intrinsic value of stocks and increase uncertainty in investment decision-making among Sharia-compliant investors. The findings underscore the need for stricter regulatory measures to curb speculative behavior, such as restricting margin trading and prohibiting short selling, alongside strengthening corporate governance and transparency among Sharia-compliant issuers. The study’s scope is limited by its focus on Indonesia’s Islamic capital market; therefore, future research should incorporate comparative analyses of international Sharia markets and investigate the potential role of financial technology (fintech) in enhancing transparency, accountability, and efficiency within Islamic capital markets. Abstrak: Gharar dalam ekonomi Islam merujuk pada ketidakpastian atau ambiguitas dalam transaksi yang dilarang karena berpotensi merugikan investor dan mengganggu stabilitas pasar. Penelitian ini menganalisis karakteristik gharar serta dampak volatilitas pasar terhadap emiten yang berprinsip syariah di pasar modal Islam. Dengan menggunakan pendekatan campuran yuridis-empiris-normatif, penelitian ini menilai kerangka regulasi yang relevan dalam upaya memitigasi gharar, termasuk Fatwa Majelis Ulama Indonesia (MUI) No. 80/2011 dan Peraturan Otoritas Jasa Keuangan (OJK) No. 15/POJK.04/2015. Komponen empiris penelitian ini mencakup pengumpulan dan analisis data pasar, sedangkan dimensi normatifnya menelaah prinsip-prinsip syariah untuk merumuskan strategi mitigasi risiko. Hasil penelitian menunjukkan bahwa aktivitas spekulatif yang lazim terjadi di pasar modal memperparah gharar dengan memicu pergerakan harga yang tidak rasional serta meningkatkan volatilitas. Kondisi tersebut mengaburkan nilai intrinsik saham dan menambah ketidakpastian dalam pengambilan keputusan investasi bagi investor yang mematuhi prinsip syariah. Temuan ini menegaskan perlunya penguatan regulasi guna menekan perilaku spekulatif, antara lain dengan membatasi perdagangan margin dan melarang short selling, disertai peningkatan tata kelola perusahaan dan transparansi di antara emiten syariah. Ruang lingkup penelitian ini terbatas pada pasar modal syariah di Indonesia, sehingga penelitian selanjutnya disarankan untuk memasukkan analisis komparatif terhadap pasar syariah internasional serta mengkaji potensi peran teknologi finansial (fintech) dalam meningkatkan transparansi, akuntabilitas, dan efisiensi di pasar modal Islam.

THE INFLUENCE OF ACCOUNTABILITY, TRANSPARENCY, AND PROFESSIONALISM OF INSTITUTIONS ON THE LEVEL OF MUZAKKI'S TRUST IN PAYING ZAKAT AT LAZISNU DIY Adamy, M. Fikrul Humam; Faozi, Mohammad; Gustanto, Edo Segara; Kamilulloh, Farhan
Jurnal Asy-Syukriyyah Vol. 25 No. 2 (2024): Jurnal Asy-Syukriyyah
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/asy.v25i2.575

The purpose of this research is to determine the influence of accountability on the level of trust of Muzakki in Paying Zakat at PWNU Care LAZISNU DIY (Daerah Istimewa Yogyakarta, the influence of transparency on the level of trust of muzakki in paying zakat at PWNU Care LAZISNU DIY, the influence of professionalism on the level of trust of muzakki in paying zakat at PWNU Care LAZISNU DIY, and the influence of accountability, transparency, and professionalism on the level of trust of muzakki in paying zakat at PWNU Care LAZISNU D.I.Y. This research falls under the category of quantitative research, where the study is associated with numbers, tables, and graphs, utilizing the SPSS 26 tool to determine the results of validity tests, reliability tests, multiple linear regression, t-tests, F-tests, and coefficient of determination (R2). The sample used consisted of 83 Muzakki with a random sampling technique, and a questionnaire was employed as the data collection method. The results of this research indicate that accountability, transparency, professionalism, and accountability have a significant negative effect on the level of trust of Muzakki. Additionally, the variables of Accountability, Transparency, and Professionalism of the institution collectively and significantly influence the Level of Trust of Muzakki.

Risk Management Strategy In Islamic Banks: An Artificial Intelligence Approach Gustanto, Edo Segara; Nugroho, Anton Priyo; Yahya, Muhammad Arif
Journal of Principles Management and Business Vol. 4 No. 01 (2025): June 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i01.227

The development of digital technology has brought significant changes to the banking industry, including Islamic banking. One crucial aspect that has gained attention is risk management, considering that Islamic banks operate based on Sharia principles, which avoid riba (interest), gharar (uncertainty), and maysir (gambling). This study discusses risk management strategies in Islamic banks using an Artificial Intelligence (AI) approach as an innovative solution to enhance the efficiency and effectiveness of risk mitigation. AI offers several advantages, such as predictive analytics, anomaly detection, and automation in managing credit, liquidity, operational, and Sharia compliance risks. By leveraging AI technology, Islamic banks can identify risk patterns more quickly, optimize profit-sharing-based financing decisions, and improve compliance with applicable regulations. This research employs a qualitative descriptive approach through literature review and secondary data analysis to illustrate how AI can be applied in Islamic banking risk management. The findings indicate that integrating AI into the Islamic banking system not only strengthens resilience to risks but also supports transparency, operational efficiency, and customer trust. However, this study is limited by its reliance on secondary data and literature sources, which may not fully capture real-time implementation challenges faced by Islamic banks. Therefore, AI-based risk management strategies represent a strategic step to enhance the competitiveness of Islamic banks in the digital era.

Electronic Security and Sharia Compliance: Addressing Legal Challenges In Digital Banking In Indonesia Adzmi, Rifazul; Gustanto, Edo Segara; Rizki Lubis, Rusdi; Gunardi, Setiyawan
Jeksyah: Islamic Economics Journal Vol. 5 No. 02 (2025): September 2025 Edition
Publisher : Fakultas Ekonomi dan Bisnis Islam _ IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/jeksyah.v5i02.2836

This study employs a literature-based approach by analyzing academic sources, legal texts, and regulatory documents. The purpose is to examine the legal challenges faced by Islamic banking in Indonesia amid the digital transformation of financial services. Rapid digital developments have reshaped banking services, including Islamic banking. While offering significant opportunities, this transformation also presents complex legal challenges. The study identifies key issues, such as the security of electronic transactions, compliance with digital security standards, personal data protection, and the consistent application of Sharia principles in digital financial innovations. These challenges are further complicated by the need to align them with Indonesia’s legal framework, particularly Law No. 21 of 2008 on Islamic Banking and regulations issued by the Financial Services Authority (OJK). The findings highlight the importance of adaptive legal frameworks and cross-institutional collaboration. Strong coordination among regulators, industry actors, and Sharia scholars is required to establish a digital Islamic banking ecosystem that is both legally sound and compliant with Islamic values.

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