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All Journal Lex Jurnalica (Ilmu Hukum) ASAS : Jurnal Hukum Ekonomi Syariah IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan Nurani: Jurnal Kajian Syariah dan Masyarakat IJIBE (International Journal of Islamic Business Ethics) JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia Jurnal Al-Qardh al-Afkar, Journal For Islamic Studies Istinbath: Jurnal Hukum dan Ekonomi Islam TSAQAFAH PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Yudisial Repertorium: Jurnal Ilmiah Hukum Kenotariatan Pena Justisia: Media Komunikasi dan Kajian Hukum Mendapo: Journal of Administrative Law BEMAS: Jurnal Bermasyarakat Ilomata International Journal of Social Science Al-Muamalat : Jurnal Ekonomi Syariah Qawanin: Journal of Economic Syaria Law Proceeding ISETH (International Summit on Science, Technology, and Humanity) International Journal of Law and Society MILRev: Metro Islamic Law Review Journal of Islamic economics Perspectives (JIEP) Indonesian Journal of Islamic Economic Law Suhuf: International Journal of Islamic Studies Jurnal of Islamic Economic Studies Profetika: Jurnal Studi Islam
Isman Isman
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Syariat Islam Dalam Menjaga Keamanan Negara: Studi Komparatif Pemahaman Ahlu Sunnah Dan Kelompok Radikal Islam: Islamic Sharia in Maintaining State Security: A Comparative Study of the Understanding of Ahlu Sunnah and Islamic Radical Groups Febriyanto, Ridwan; Isman, Isman
Al-Muamalat: Jurnal Ekonomi Syariah Vol. 10 No. 2 (2023): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v10i2.26237

Abstract

Indonesia is known as one of the largest Islamic countries in the world, with various colorful mazhabs and thoughts that are in them, as well as the plurality of its population, there are many disputes and differences of opinion that color the life of its people. One of the intolerable differences of opinion is the difference of opinion opposite the context of the two revelations, the Qur'an and the hadith. Among the things that must be addressed firmly is Islamic radicalism which has the potential to strongly damage the integrity of the state. The purpose of this journal is to introduce readers to the real Islamic Shari'a, the Sharia that embodies peace, anti-damage, and anti-rebellion. The Ahlu Sunnah version of Islamic Sharia has a manhaj or solid method of maintaining the unity of the state. The method used in this research is a literature study by collecting and analyzing library data which is then connected with research to get answers to problems. This research came to an important conclusion, namely the ideological understanding of a person or group will have a strong influence in maintaining the integrity of the state on the contrary it also has a very strong influence in destroying the country.   Indonesia terkenal sebagai salah satu negara islam terbesar di dunia, dengan berbagai warna-warni madzhab dan pemikiran yang ada di dalamnya, serta kemajemukan penduduknya, ada banyak sekali perselisihan dan perbedaan pendapat yang mewarnai kehidupan masyarakatnya. Termasuk salah satu perbedaan pendapat yang tidak bisa ditolerir adalah perbedaan pendapat yang menyelisihi nash-nash yang shorih dari dua wahyu, al-qur’an dan al-hadits. Diantara hal yang harus disikapi dengan tegas adalah Radikalisme Islam yang berpotensi kuat merusak keutuhan negara. Tujuan penulisan jurnal ini adalah untuk mengenalkan kepada pembaca tentang Syari’at Islam yang sebenarnya, syari’at yang mewujudkan kedamaian, anti kerusakan, anti pemberontakan. Syari’at Islam versi Ahlu Sunnah yang memiliki manhaj atau metode yang kokoh dalam menjaga kesatuan negara. Metode yang digunakan dalam penelitian ini adalah studi literatur dengan mengumpulkan dan menelaah data pustaka yang kemudian dihubungkan dengan penelitian untuk mendapat jawaban permasalahan. Penelitian ini sampai pada satu kesimpulan penting, yaitu pemahaman ideologis seseorang atau suatu kelompok akan berpengaruh kuat dalam mempertahankan keutuhan negara sebaliknya ia pun berpengaruh sangat kuat dalam menghancurkan negara.
Basel Accords and Islamic Banking Regulation: A Bibliometric Analysis of Sharia, Governance, and Capital Adequacy Elbanna, Mariam; Muthoifin; Nirwana, Andri; Isman
International Journal of Law and Society Vol 4 No 2 (2025): International Journal of Law and Society (IJLS)
Publisher : NAJAHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59683/ijls.v4i2.191

Abstract

This study conducts a bibliometric analysis of research addressing the intersection between the Basel Accords and Islamic banking. Using data extracted from the Scopus database covering 2015 to 2024, 1,149 relevant documents were analyzed. A modified PRISMA framework was applied not to assess content quality, but to guide the structured identification, screening, and inclusion of relevant publications, enhancing transparency and reproducibility in the selection process. The analysis used VOSviewer software (v1.6.19) to identify key trends, thematic clusters, and scholarly networks through co-citation, keyword mapping, and co-authorship analysis. The results show that 62% of the literature focuses on Basel III, while only 12% addresses Basel IV, highlighting a lack of academic engagement with the latest regulatory developments. Thematic analysis revealed three dominant research clusters: the impact of Basel III on capital adequacy in Islamic banks,  challenges related to aligning Basel standards with Sharia principles, and the integration of liquidity risk and financial stability within Islamic financial institutions. Malaysia and Indonesia emerged as leading contributors to this field, with a notable rise in publication output from 2020 to 2022, producing over 500 articles. This growth may reflect increased regulatory interest in financial resilience and Islamic finance during and after Covid-19. The study also identifies gaps in the literature, particularly regarding legal harmonization and practical implementation of Basel standards in Sharia-compliant contexts. By mapping the academic landscape, this research offers insights into current trends and future directions, supporting scholars, regulators, and financial institutions.
Sharia Arbitration and Business Dispute Resolution under Law No. 30 of 1999 Hamidah, Al Milla; Isman; Hakim, Lukmanul
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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

Abstract

This study examines the consistency of legal norms governing Islamic arbitration institutions in Indonesia, focusing on the National Sharia Arbitration Board (BASYARNAS) within the framework of Law No. 30 of 1999 on Arbitration and Alternative Dispute Resolution. It aims to evaluate the extent to which BASYARNAS aligns with national legal principles and international standards in resolving business disputes. Using a normative juridical method and qualitative analysis of primary and secondary legal materials. The study identifies a significant gap between regulatory norms and practical implementation. This inconsistency undermines BASYARNAS’s effectiveness, particularly in resolving investment-related disputes from the perspective of foreign investors. The findings reveal weak integration of Islamic arbitration mechanisms into Indonesia’s broader legal system. Moreover, limited international recognition and misalignment with global procedural standards reduce investor confidence. The study concludes that regulatory harmonization, institutional reform, and enhanced global acknowledgment are necessary to strengthen BASYARNAS as a credible and competitive dispute resolution forum in the international investment arena.
Legal and Spatial Impacts of Land Conversion in Karanganyar: An Analysis of Regional Regulation 19/2019 Novita, N; Isman, I
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5102

Abstract

The objective of this research is to ascertain whether Local Regulation No. 19/2019 has sufficiently addressed the economic, social and environmental impacts that have the potential to give rise to regulatory inconsistency. The objective of this research is to analyse the economic, social and environmental impacts of land use change policies in Karanganyar Regency in accordance with Local Regulation No. 19/2019. the research methodology employed is descriptive legal geography. The findings are presented in the following section. The land conversion policy set out in Local Regulation No. 19/2019 in Karanganyar Regency has been designed with the intention of considering the full range of economic, social and environmental impacts. However, this policy may give rise to conflicts with other policies if the regulations on community participation and alternative site design are not addressed in a more holistic manner. In practice, this results in the exclusion of environmental impact analysis from the decision-making process, thereby enabling the conversion of agricultural land into tourist sites without sufficient consideration of the potential consequences. This approach creates an imbalance and may ultimately result in unsustainability. The findings of this research can be used to enhance land use change policies in Karanganyar, facilitate local development, and provide a foundation for further research. This research is notable for its use of a legal geography approach and its focus on the Karanganyar Regency.
ChatGPT and Ijtihad in Shariah Economic Law Nugroho, Bramantyo Suryo; Rosyadi, Imron; Isman, I
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5159

Abstract

ChatGPT, as an AI representation, can understand human language and provide responses simulating human interactions. In the context of Islamic law, this technology can assist scholars in interpreting Shariah economic laws by processing information from primary sources such as the Quran, Hadith, and Islamic literature. However, the use of ChatGPT in ijtihad for Shariah economic law poses complex challenges. This technology has limitations in understanding the context of Islamic legal principles and the nuanced language crucial for interpreting Islamic law. Additionally, ethical aspects are crucial, particularly in issuing fatwas or ijtihad related to Shariah Economic Law. This research aims to explain the concept of ijtihad from the perspective of Islamic law and address whether ChatGPT can act as a giver of fatwas in the aspect of Shariah Economic Law. This research employs a descriptive qualitative approach with a normative phenomenological approach. Primary data is gathered from literature sources and references on Islamic law, while secondary data is obtained from ChatGPT responses to the given prompts. The research concludes that ChatGPT, as a technological advancement, offers an ijtihad model that transcends time. However, ChatGPT has not yet been capable of being utilized as a giver of fatwas in the aspect of Shariah Economic Law. This is due to: (a) ChatGPT's difficulty in recognizing and comprehending words with specific and profound contexts, and (b) input data sourced from big data cannot guarantee the authenticity of the data when used for making legal decisions, particularly in Shariah Economic Law. There has not been a detailed study discussing ChatGPT as a means of ijtihad, specifically as a provider of fatwas in the domain of Shariah Economic Law.
Correlation and Linear Regression Tests: Projected Deforestation Due to New Capital Development in East Kalimantan Isman, I; Widodo, Prima Aryo; Setyowati, Yuli
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5162

Abstract

Linear regression analysis was used in this research to investigate the correlation between deforestation and the number of climate villages. The results showed a significant association between climate villages and deforestation rates, as the null hypothesis (H0) was rejected and the alternative hypothesis (H1) was accepted. This suggests that climate village initiatives or policies have a tangible impact on deforestation patterns. The study's findings can contribute to natural resource management and environmental conservation strategies. This finding highlights the pivotal role of climate villages in reducing deforestation rates. Therefore, environmental and development policies can be tailored to actively support these initiatives. The study provides both conceptual insights into variable relationships and practical guidance for environmental conservation and sustainable development efforts.
Declining NPF Threatens Islamic Finance Stability: Unveiling Negative Correlation with CAR (2021-2023) through Robust Statistical Analysis Isman, I; Widodo, Prima Ariyo; Risdayani, R
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5163

Abstract

The aim of this research is to investigate the dynamics of Non-Performing Financing (NPF) and Capital Adequacy Ratio (CAR) in Islamic finance from 2021 to 2023. Robust statistical methods, including Pearson and Spearman correlation tests, were used to examine the relationship between NPF and CAR. The findings indicate a significant negative correlation between NPF and CAR, with a significance value below 0.05. The strength of this inverse relationship is underscored by Pearson and Spearman correlation coefficients of -0.342 and -0.486, respectively, signifying a robust association. This negative correlation implies that as NPF increases, the CAR tends to decrease, and vice versa. The research provides valuable insights into the field of Islamic finance by highlighting the potential threat posed by declining non-performing financing (NPF) to the stability of financial institutions. Understanding these dynamics is important for stakeholders to develop strategic measures that maintain the Capital Adequacy Ratio and ensure the resilience of Islamic financial systems between 2021 and 2023.
Applied Statistical Analysis: Regression Analysis of Islamic Banking Asset Growth and Conventional Banking Growth 2021-2022 Risdayani, R; Isman, I; Hidayat, Syamsul; Nirwana, Andri
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5261

Abstract

This study aims to investigate and analyse the relationship between Islamic banking assets and conventional banking assets in Indonesia. The research methodology involves the use of a linear regression test to determine the dependence relationship between Islamic banking assets (dependent) and conventional banking assets (independent). The results of the analysis showed that there was a significant negative relationship between the variables and the dependent variable, with a significance value of 0.441 (> 0.05). The regression equation obtained Y=0.105-0.158X illustrates that if the independent variable (Islamic banking assets) increases, the dependent variable (conventional banking assets) will decrease, and vice versa. This research is expected to provide practical insights for practitioners to help stakeholders make more informational and informed decisions to make more informational and strategic decisions to achieve their goals.
THE EFFECTIVENESS OF POJK 23/2022 AND IMPLICATIONS FOR MSME FINANCING INCLUSION (EVIDENCE FROM BPRS BTB BOGOR, WEST JAVA) Saputra, Yusup; Isman, Isman; Salsabila, Azka
istinbath Vol. 24 No. 2 (2025): December
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v24i2.1042

Abstract

This study examines the impact of implementing POJK No. 23 of 2022 on MSME lending at BPRS Tegar Beriman Bank in Bogor Regency, with a particular focus on the effectiveness of the minimum financing limit policy in promoting the financial inclusion of non-bank MSMEs (the unbankable community). BPRS Tegar Beriman was selected as a representative of rural banks based on APBD. The methodology employed is a mixed-methods approach, incorporating an ex post quantitative analysis through linear regression of data collected from January 2023 to March 2024. The dependent variable in this study is total financing to non-bank third parties, while the independent variables include murabaha, istishna, and multijasa receivables. The regression results indicate an R-square of 0.82359, suggesting that the model accounts for 82.36% of the observed variation in financing. Of the three variables, only istishna financing is statistically significant, with a negative coefficient. It suggests that banks are exercising caution when facilitating complex project financing. Theoretically, this finding is indicative of the preeminence of prudential logic in legal substance, the accommodation of community needs within legal culture, and structural efficiency resulting from regulatory pressure in the legal structure, as posited by Lawrence Friedman's theory. Bank adjustments to regulations are regarded not only as a form of normative compliance but also as a strategic effort to enhance risk management efficiency and achieve financing targets. The minimum lending regulation has been shown to affect bank compliance with it positively.
ANALYSIS OF HARMONIZATION OF SHARIA FINANCING TAX REGULATIONS BETWEEN DSN-MUI FATWA NO. 123/DSN-MUI/XI/2018 AND PP NO. 25 OF 2009 Rismawati, Eva Nur; Isman, Isman; Budiman, Mamdukh
istinbath Vol. 24 No. 2 (2025): December
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v24i2.1060

Abstract

This research is a juridical analysis that examines the harmony of legal norms governing the tax treatment of Islamic financing in Indonesia, drawing on MUI DSN Fatwa No. 123/2018 and Government Regulation No. 25 of 2009. The results of the study show juridical disharmony, where the Fatwa prohibits the recognition of tax from customers as income by Islamic financial institutions (LKS). At the same time, government regulations treat it as a valid income tax asset. This discrepancy creates potential normative conflicts and legal uncertainty, and can weaken the principles of maqashid sharia in national economic practice. The findings underscore the pressing need for legal harmonization by applying the non-contradiction principle to reconcile positive law with Sharia principles. In practical terms, revising PP No. 25 of 2009 or issuing new technical regulations is necessary to accommodate the characteristics of Islamic law. Furthermore, the study recommends future research on integrating the Sharia taxation system within the national legal framework. It encourages comparative studies with other Muslim-majority countries to support the realization of a fair, sustainable, and law-abiding Sharia financing system.
Co-Authors Abdul Jalal, Ridwan ABDUL ROZAK Afief El Ashfahany Aidul Fitriciada Azhari Ali Rabbani Andri Nirwana AN Annajaty, Abdulloh Yahya Arief Budiono Arova Bakhtiar Ashim Atania Saida El Rosyidah Azhar Alam Bafana, Faiz Adib Budi Badrul Zaman Budi Utomo Bukhori Diana Setiawati Diniyah, Dita Nurul Dwinuryidha Ken Rifqi Eny Purwandari Fadlurrahman Naufal Fauzul Hanif Noor Athief Febriyanto, Ridwan Firman, Muhammad Syafry Hamidah, Al Milla Harits, Muhammad Hasbullah Hasna Mumtaza Abdullah Hidayat, Syamsul Imran Rosyadi Imron Rosyadi Imron Rosyadi Imron Rosyadi Imron Rosyadi Imtah Salsabila Pratiwi Indira Rahma Annisa Indriyani, Latifah Itsnaini Bambang Hasto Nugroho Kelik Wardiono Khaeruddin Hamsin Khairuddin Hamsin Lukmanul Hakim Lukmanul Hakim M Junaidi, M Mamdukh Budiman Mani, Dwi Mutiara Kintan Mariam Elbanna Mohammad Zakki Azani Muhamad Agung Budiarto Muhamad Ramdhani Jihad Muhammad Ammar Al Amudi Muhammad Azhar Muttaqin Muhammad Baasith Muhammad Fahroni Hamsan Muhammad Irkham Firdaus Muhammad Syafri Firman Muhammad Syafry Firman Muhammad Syafry Firman Firman Mursheed Achmad Muthoifin Muttaqin, Ahmad Zainul Nimas Ayu Sholehah Nimas Ayu Sholehah Noto Narwanto Novita Novita Novita, N Nugroho, Bramantyo Suryo Nur Rizqi Febriandika Nur Sillaturohmah Handayani Oktafianus Yoga Tri Kusnandar Permatasari, Wulandari Dewi Prabu Arya Sembara Prima Arya Widodo Purwaningsih, Rista Putri Rahmawati, Shelly Rahardjo, Trisno Rahmah, Avivi Kayla Bikratuna Rania Mahmoud ELSakhawy Reyhan, Muhammad Reyhan Ridwan Febriyanto Risdayani Risdayani Risdayani, R Risdayani, Risdayani Rismawati, Eva Nur Rizka Rohmat Soekarno Salim, Hakimuddin Salsabila, Azka Saputra, Yusup Setiawan Budi Utomo Setyawati, Afifah Yuli Shaina Safa Reswara Syamsul Hidayat SYAMSUL HIDAYAT Triyono Adi Saputro Wardah Yuspin Widodo, Prima Ariyo Widodo, Prima Aryo Yahya Yahya Yuli Setyowati Yuli Setyowati