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Peran Dewan Pengawas Syariah dalam Penerapan Tata Kelola Bank Pembiayaan Rakyat Syariah Umar Abdul Aziz; Jaih Mubarok; Hari Susanto
Jurnal Akuntansi dan Keuangan Islam Vol 10, No 2, Oktober (2022)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v10i2.342

Abstract

This study aims to determine the role of Shariah Supervisory Board (SSB) PT. BPRS XXX in Bogor Regency and SSB PT. BPRS YYY in Cianjur Regency in implementing the governance of BPRS POJK Number 24/POJK.03/2018. This type of research is a field research with a qualitative approach. The results of this study are that SSB BPRS XXX and BPRS YYY have carried out their roles well even though there are several tasks that are not in accordance with OJK regulations, such as mentioning the reasons for taking samples, not explaining concurrent positions and remuneration in detail in the governance report. From the results of the assessment of the role of SSB in the two BPRS, BPRS XXX is slightly superior to BPRS YYY because BPRS YYY has one transaction that is not sharia-compliant. In the Implementation Scale of SSB Governance, both BPRS received good predicate. Recommendations in this study include for SSB in addition to knowing the sciences of fiqh muamalah, SSB also needs to know the ins and outs of the transaction flow in Islamic Financial Institution (IFI). In addition, SSB also needs to know statistics so that the inspection of documents by sampling is more accurate and represents other documents that were not examined.Penelitian ini bertujuan untuk mengetahui peran Dewan Pengawas Syariah (DPS) PT. BPRS XXX di Kabupaten Bogor dan DPS PT. BPRS YYY di Kabupaten Cianjur dalam melaksanakan tata kelola BPRS POJK Nomor 24/POJK.03/2018. Jenis penelitian ini adalah penelitian lapangan dengan pendekatan kualitatif. Hasil dari penelitian ini adalah DPS BPRS XXX dan BPRS YYY telah menjalankan perannya dengan baik walaupun terdapat beberapa tugas yang tidak sesuai dengan ketentuan OJK, seperti menyebutkan alasan pengambilan sampel, tidak menjelaskan rangkap jabatan dan remunerasi dalam rinci dalam laporan tata kelola. Dari hasil penilaian peran DPS di kedua BPRS tersebut, BPRS XXX sedikit lebih unggul dari BPRS YYY karena BPRS YYY memiliki satu transaksi yang tidak sesuai syariah. Dalam Skala Pelaksanaan Tata Kelola DPS, kedua BPRS mendapatkan predikat baik. Rekomendasi dalam penelitian ini antara lain bagi DPS selain mengetahui ilmu fiqh muamalah, DPS juga perlu mengetahui seluk beluk alur transaksi di Lembaga Keuangan Syariah (LKS). Selain itu, DPS juga perlu mengetahui statistik agar pemeriksaan dokumen secara sampling lebih akurat dan mewakili dokumen lain yang tidak diperiksa.
Peran Badan Wakaf Indonesia dalam Mengembangkan Wakaf Ditinjau Dari Segi Maqashid Syariah Faqih Hamdani Hafizh; Jaih Mubarok; Hari Susanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.5682

Abstract

Until nowadays, waqf got attention from the government to develop in many ways of innovations. However, the enactment becoming main subject of waqf in law number 41/2004 has not been changed from twenty years ago covering the regulations of waqf in Indonesia. Many of economists having outlook amendment for this law in waqf. This research was held to assess the government role in developing waqf proccess, specifically Indonesian Waqf Board (BWI) as an independent institution authorized by the government to developing waqf in 2019-2023 period from “maqâshid sharia” point of view. This research used to the qualitative and descriptive method with library studies which used primary sources from laws of the Indonesia in waqf and laws that regulated BWI. The secondary sources taken from islamic classic books written by Ulama long time ago, results of seminars, journals, official reports, credible situs web, and result of interview with two members of BWI. The result of research appeared that the government as the authority and specifically BWI are being an important element in developing waqf which reach in “ad-dharuriyât” level in “maqâshid sharia”, and in common, the realisation BWI has been playing the role very well to develop waqf with various innovations.
Contemporary Money in Modern Financial Transactions and Its Fiqh Characterization (Al-Takyīf Al-Fiqhī) in Light of Islamic Economic Rulings: A Foundational Jurisprudential Study Hasbullah; Jaih Mubarok; Yulizar Djamaluddin Sanrego; Ibdalsyah
Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Vol. 24 No. 3 (2026): Al Qodiri: Jurnal Pendidikan, Sosial dan Keagamaan
Publisher : Universitas Islam KH. Achmad Muzakki Syah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/alqodiri.v24i3.292

Abstract

Background of study: The transformation of money from banknotes to electronic value, central bank digital currencies (CBDCs), and privately issued crypto-assets has complicated the juristic classification of monetary instruments in Islamic law.Aims and scope of paper: This study compares contemporary forms of money through al-Takyīf al-Fiqhī by examining issuer, legal recognition, monetary function, basis of value, and transfer mechanism, and then identifies the Sharīʿah consequences of those characterizations. Methods: The study used qualitative library research with a juridical-normative and comparative approach, drawing on classical and contemporary fiqh works, peer-reviewed studies, fatwas and resolutions of Islamic legal institutions, and Indonesian monetary regulations. Result: Fiat banknotes are best characterized as independent money based on legally recognized thamaniyyah and general acceptance. Electronic money generally follows the ruling of the sovereign monetary value it stores and transfers. A state-issued CBDC may acquire the status of money when it constitutes sovereign monetary value recognized by the competent authority, although particular design features require separate Sharīʿah assessment. Cryptocurrencies require asset-specific characterization because legal status, utility, valuation, volatility, and transaction structure vary across assets. Conclusion: Fiqh characterization should proceed from the instrument’s economic reality, legal recognition, monetary function, and effective legal cause before rules concerning ribā, ṣarf, zakāh, and monetary capital are applied.
Peran Negara Dan Keadilan Ekonomi Era Reformasi Dalam Perspektif Muqaddimah Ibnu Khaldun Lelih Amaliatushalihah; Jaih Mubarok; Nirwan Syafrin
Diversity: Jurnal Ilmiah Pascasarjana Vol. 6 No. 2 (2026): Diversity: Jurnal Ilmiah Pascasarjana
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/diversityjournal.v6i2.24673

Abstract

This study aims to normatively analyze the role of the state in economic development and the formation of justice during Indonesia's Reform Era (1998–2024) using Ibn Khaldun's economic framework from Al-Muqaddimah. Employing a qualitative approach with the library research method, this study examines primary sources from Ibn Khaldun's works and secondary sources comprising academic literature on post-1998 Indonesian economic policies. The findings indicate that Ibn Khaldun's thought on the state as a facilitator of development, fiscal justice, and equitable wealth distribution holds significant relevance in evaluating the dynamics of Reform Era economic policies. Several points of convergence exist between Reform Era policies and Ibn Khaldun's principles, particularly in fiscal decentralization, tax reform, and social welfare programs. However, persistent wealth distribution inequality, unequal tax burdens, excessive state dominance in certain economic sectors, and the chronic problem of corruption still require serious attention and adjustment to align with Ibn Khaldun's concept of umran and justice. This study concludes that Ibn Khaldun's normative principles can serve as a relevant reference framework for designing more just and sustainable economic policies in Indonesia going forward.