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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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The Effect of the Implementation of Mandatory Zakat Law on Tax Revenue in Indonesia Mani, Dwi Mutiara Kintan; Isman, Isman; Budiman, Mamdukh
Suhuf: International Journal of Islamic Studies Vol. 37 No. 2 (2025): November
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/suhuf.v37i2.12331

Abstract

This study analyzes the impact of the implementation of mandatory zakat laws on tax revenue in Indonesia in the period 2023–2024 using a legal analysis approach. The focus of this study is on the relationship and overlap between zakat and tax obligations in the context of state fiscal policy. The method used is quantitative research with a normative approach, where data is collected through literature studies and analyzed using legal content analysis techniques. The results of the study show that although the implementation of the mandatory zakat law through the role of the National Zakat Agency (BAZNAS) has the potential to increase public compliance with financial obligations, data for the 2023–2024 period shows fluctuations in tax revenue, indicating that there has not been an optimal substitution between zakat and taxes. This is due to the lack of regulations that fully integrate zakat as a tax deduction and the lack of socialization to taxpayers. This study concludes that to optimize the integration of zakat and taxes, regulatory harmonization and clearer and more effective fiscal incentive policies are needed.
The Resilience of Religious Courts and Economic Disruption: A Constitutional Law Perspective Fitriciada Azhari, Aidul; Isman, Isman
Indonesian Journal of Islamic Economic Law Vol. 3 No. 1 (2026): Indonesian Journal of Islamic Economic Law
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/ijoel.v3i1.13850

Abstract

This study aims to analyze how the interaction between economic disruption, internal adaptation, and constitutional legitimacy, within the framework of path dependence, shapes the resilience of the Religious Courts in Indonesian law. This study employs a qualitative-juridical research approach, incorporating historical, socio-legal, and institutional analysis methods. Data were collected from literature archives, constitutional documents, legislation, court decisions, and judicial bureaucrats. The analysis used pattern-tracking techniques and circular causal models, based on Lev (1978) and Manan (2003), to identify the relationships among external pressures, adaptation mechanisms, and institutional stability. The results show that judicial resilience does not stem solely from constitutional norms, but from the ability of institutions to transduce economic pressures into new institutional legitimacy through ambivalent adaptation—both defensive and innovative. Digital disruption expands the space for substantive legitimacy, but also produces structural noise that weakens judicial independence. The novelty of this research lies in the construction of the constitutional-resilience cycle, a nonlinear model that explains how constitutional legitimacy functions as both an amplifier and a regressive filter in absorbing economic disruption, resulting in a dynamic pattern of resilience that classical path-dependence theory cannot explain.    
Judicial Reasoning in Murabahah Disputes: A Maqashid al-Shariah Analysis of Religious Court Decision No. 7/Pdt.G.S/2024/PA.Jr Reyhan, Muhammad Reyhan; Isman, Isman; Irkham Firdaus, Muhammad; Abdul Jalal, Ridwan
ASAS Vol. 17 No. 02 (2025): Asas, Vol. 17, No. 02 Desember 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v17i2.29167

Abstract

The enactment of Law Number 3 of 2006 brought significant changes to the authority of the Religious Courts in handling Sharia economic disputes, including murabahah contracts. However, the application of Sharia principles in the decisions is still weak, mainly because the judges' legal reasoning tends to rely on positive law without considering fiqh muamalah. This research aims to analyse legal reasoning in the Jember Religious Court Decision Number 7/Pdt.G.S/2024/PA.Jr. and to assess the extent to which the principles of maqashid al-syariah are accommodated in resolving murabahah disputes. Unlike previous research that focused on the application of positive law, this study offers novelty by using the framework of maqashid al-syariah to assess the balance between formal legality and substantive justice. The method used is a juridical-normative approach through qualitative analysis of decision documents, DSN-MUI fatwas, and Sharia economic law literature. The research results indicate that judges emphasise positive law more, particularly Article 1243 of the Civil Code, without examining the validity of the contract based on Islamic jurisprudence and without referring to the fatwa of the National Sharia Council-Indonesian Ulema Council (DSN-MUI). Therefore, although the decision meets administrative aspects, its sharia law substance has not been fully realised. A more contextual and maqashid al-syariah-based legal approach is needed to achieve substantive justice in Islamic economic disputes.
Empirical Analysis of the Impact of Taxation Policy on the interest of Corporate Sharia Sukuk issuance in Indonesia Perspective of SBSN National Sharia Securities Law Putri Rahmawati, Shelly; Isman; Budiman, Mamdukh
Qawanin: Jurnal of Economic Syaria Law Vol 9 No 2 (2025): December
Publisher : Fakultas Syariah IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/qaw.v9i2.742

Abstract

This study aims to empirically analyze the effect of taxation policy as stipulated in the State Sharia Securities Law (SBSNLaw) on the interest in corporate sharia sukuk issuance in Indonesia. With a quantitative approach and multiple linear regression method, this study uses secondary data from official publications of financial authorities and capital markets. The results of the analysis show that taxation policy has a significant influence on interest in sukuk issuance, with a coefficient of determination (R²) of 0.82, which means that 82% of the variation in interest in issuance can be explained by taxation variables. This finding indicates that tax incentives, final income tax exemptions, and fiscal treatment of sharia contracts are key factors in encouraging corporate decisions to issue sukuk. In addition, there is a seasonal pattern of sukuk issuance that stands out in the second and fourth quarters. This research provides practical implications for policymakers to strengthen the effectiveness of the SBSN Law through improving incentive schemes and paying attention to market momentum in encouraging the growth of Islamic sukuk as a sustainable financing instrument.
THE GROWTH AND DEVELOPMENT OF WEALTH FROM THE ISLAMIC SYSTEM: التنمية و التطور في الأموال من منظوم الإسلام Muhammad Fahroni Hamsan; Isman Isman; Imron Rosyadi; Rania Mahmoud ELSakhawy; Ali Rabbani
Profetika: Jurnal Studi Islam Vol. 24 No. 02 (2023): Profetika Jurnal Studi Islam 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/profetika.v24i02.1718

Abstract

It is very important for a Muslim in everything to be guided or pay attention to Islamic rules so as not to fall into things that are prohibited by religion. Including in economic activities should pay attention to the rules in muamalah fiqh. The purpose of writing this article is to explain to the public what should not be done when someone is doing activities in developing property. The method used in this writing is the library research method with a qualitative descriptive approach. The result: among the rules of Islamic economics in the development of wealth is that buying and selling should not contain things that are prohibited or detrimental such as usury, fraud, theft and so on.
ZAKAT FUND MANAGEMENT STRATEGY FOR MUSTAHIK WELFARE MAQASHID SHARIA PERSPECTIVE Muhammad Syafry Firman; I Isman; Muhammad Ammar Al Amudi; Prabu Arya Sembara
Profetika: Jurnal Studi Islam Vol. 24 No. 02 (2023): Profetika Jurnal Studi Islam 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/profetika.v24i02.2469

Abstract

The purpose of this study is to explain the Management Strategy of Zakat Funds towards Mustahik in the Perspective of Maqashid Sharia Case Study at Baznas Samarinda City Prov. East Kalimantan. With the formulation of the problem: 1. What are the indicators used to identify Mustahik Faqir and Poor Groups who are entitled to receive Zakat funds? 2. How is the impact of acceptance and Zakat on Mustahik from the Faqir and Poor groups in the Maqashid Sharia perspective? This research is qualitatively descriptive with a sociological approach, data collection methods are observations, interviews and documentation at Baznas Samarinda City. Data analysis techniques are reducing data, presenting data, and drawing conclusions. The results showed that the Management Strategy of Zakat Funds Towards Mustahik in the Perspective of the Maqashid Sharia Case Study at Baznas Samarinda Prov. East Kalimantan. namely, the program is channelled into 5 programs: Samarinda Smart, Samarinda Healthy, Samarinda Empowered, Samarinda Berdakwah, and Samarinda Care by covering the fields of Economy, Health, Education, Da'wah, and Humanity. Indicators of zakat recipients used to determine the mustahik zakat categories of poor and poor, namely: a. Home/residence ownership index by looking at the condition of the house (roof, floor, walls), whether the family owns a house or not, the source of residential lighting. b. Ownership of assets including assets owned by families or individuals, local transportation owned, and facilities in accessing news/information. c. Income by looking at sources of income not exceeding 1,000,0000 and not having savings / high-value goods. The impact of the distribution of zakat funds on the welfare of mustahiq from the poor and poor groups in the maqashid sharia perspective is that the distribution of zakat funds is carried out in the form of consumptive zakat fund assistance, with this mustahiq program can increase their income which the percentage level of success is 80 per cent (%) as evidenced by surveys by Baznas Samarinda and information reports from the results of mustahiq businesses that experience profits and can meet their basic needs. Mustahiq has been able to independently change the status of mustahik to munfiq or muzakki through business capital assistance and business equipment assistance that has been provided by Bazas Samarinda City.
Axiological Aspects of Legal Science from the Muhammadiyah Perspective Wardiono, Kelik; Junaidi, M; Yuspin, Wardah; Isman, Isman; Rahardjo, Trisno; Hidayat, Syamsul
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i2.6835

Abstract

This study aims to determine the purpose of legal science for Muhammadiyah, specifically the Majelis Tarjih (Islamic Council of Muhammadiyah). This is highly urgent, because the Majelis Tarjih is an entity within Muhammadiyah that is responsible for providing solutions to the problems of the people's lives, especially Muhammadiyah members and Muslims in general. In general, the purpose of legal science is to ensure justice, legal certainty, and benefit. Legal scholars have provided an overview of justice, legal certainty, and benefit. Some argue that law is just if it has legal certainty. Meanwhile, the law is certain if it is written or codified. On the side of benefit, there are also many differences. Is the benefit for the victim only, or for the perpetrator as well? The above matters are constantly experiencing dynamics. Therefore, Muhammadiyah, in this case the Majelis Tarjih, wants to provide an alternative purpose of legal science. Based on this, this research has a fairly high urgency, considering that the Majelis Tarjih in its legal istbath should not deviate from the purpose of the law itself. This research method is normative research with a library approach. The research begins by analyzing Islamic sharia by classifying what is fixed (muthasibat) and what is changeable (muthaghoiroh). These two aspects are then discussed in dialogue with the objectives of sharia (maqasidu shari'ah). In the next stage, the author will study the istinbat method of the tarjih assembly's law to synchronize the objectives of law with the istinbath method of the Muhammadiyah tarjih assembly. The findings of this study are that the objectives of law from the Muhammadiyah perspective are flexible. This flexibility lies in achieving benefits and avoiding harm.
Artificial Intelligence in Islamic Finance: Maintaining Islamic Ethics with the Maqasid al-Shariah Framework Harits, Muhammad; Isman, Isman
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2025: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Purpose: This study aims to analyse the application of AI in Islamic economics, identify emerging ethical challenges, and offer a maqasid al-shariah-based framework as a guide for sharia-compliant AI implementation. Methodology: The method used is a qualitative approach through a literature review to examine previous studies on the integration of AI in Islamic finance. Results: The results show that AI can improve operational efficiency, reduce costs, and expand access to Islamic financial services, especially for the unbanked and underbanked. However, the application of AI faces difficulties in aligning algorithms with sharia principles, particularly in terms of fairness and strict sharia supervision. Applications/Originality/Value: The novelty of this study is the proposal of a conceptual framework based on maqasid al-shariah that can ensure the ethical application of AI in accordance with Islamic values.
مقاطعة المنتجات الداعمة لإسرائيل بين التضامن الأخلاقي وواقع السوق: تحليل نقدي متعدد الأبعاد لفجوة الوعي الرمزي والأثر البنيوي في سلوك المستهلكين في الجنوب العالمي: Boycotting Products Pro-Israel: A Multi-Dimensional Critical Analysis of the Symbolic Awareness Gap and Structural Impact on Consumer Behavior in the Global South Annajaty, Abdulloh Yahya; Isman, Isman; Alam, Azhar
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2025: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Campaigns to boycott products related to Israel or support them are on the rise in the countries of the Global South as a political consumption behavior that combines moral solidarity and symbolic pressure on companies. However, the power of the campaign in the public sphere does not necessarily mean the power of the impact in the market or in the political-economic structures that support the conflict. This article aims to provide a multi-dimensional critical analysis of symbolic awareness gaps and structural impacts based on the current literature (2021–2025) on boycotts, political consumption, and digital activism, by reinforcing the theoretical framework with quantitative and qualitative evidence from studies in East Asia (Indonesia and Malaysia). This article uses a composite approach that includes: (1) a selective methodological review of recent research in accordance with defined transparency standards, (2) an interpretive model that combines Planned Behavior Theory (SDP), Social Identity Theory (SIT), and a political economy approach to global value chains (GVCs), (3) comparative analysis supported by field evidence on the role of religiosity, perceived efficiency, and and local alternatives in converting intentions into actual behaviors. The article concludes that to reduce the gap, boycotts must be transformed from moral indicators to market governance tools based on supply chain transparency, support programs for local alternatives, and ESG accountability mechanisms.
An Islamic Economic Review of The Pay Later Culture and Consumptive Lifestyle Rahmah, Avivi Kayla Bikratuna; Isman, Isman
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2025: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Purpose: This study aims to: a) analyze Islamic economic law regarding transaction mechanisms and penalties in paylater services in Indonesia based on the principles of the DSN-MUI fatwa. b) describe the influence of paylater culture on consumptive lifestyle behavior from an Islamic economic perspective. Methodology: This research is qualitative in nature and descriptive-analytical in scope. The technique used is documentation study or literature study. Results: 1) The Islamic economic law review of transaction mechanisms and penalties in paylater services in Indonesia based on the principles of the DSN-MUI fatwa is as follows: paylater services are permitted as long as they do not conflict with sharia principles, namely avoiding elements of usury, gharar (uncertainty), maysir (gambling), tadlis (deception), dharar (harm), and zhulm (injustice). And in order for the paylater system to be in accordance with sharia, the services must use valid contracts, including: Murabahah or Bay' Bithaman Ajil, Qardh, Ijarah, Wakalah bi al-Ujrah. 2) The influence of paylater culture on consumptive lifestyle behavior from an Islamic economic perspective causes Muslims to fall into: a) Israf (extravagance) b) Tabdzir, c) Neglect of Priority Scale Applications/Originality/Value: With the convenience of this pay later service feature, many Muslims, especially young people, have become complacent and less attentive to how religion regulates it. Therefore, this topic needs to be reviewed in order to add to the Sharia literature.
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