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Analysis of the Implementation of the Musyarakah Contract in Sharia Financial Practice According to Law No. 21 of 2008 Risnawati Siregar; Tita Nazwa Natalia; Putri Rizka Anindya; Putra Pamungkas
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.951

The development of the Islamic economy in Indonesia encourages the importance of understanding and implementing musharakah contracts as one of the main financing instruments in the Islamic banking system. This research aims to examine the basic concepts, practical implementation, as well as obstacles and solutions in the implementation of musharakah contracts based on Law No. 21 of 2008 concerning Islamic Banking. The method used in this study is a normative analysis method with a literature study approach and analysis of laws and regulations. The research stages include data collection through document review, analysis of the mechanism for implementing musharakah contracts in Islamic financial institutions, identification of types of musharakah products, and evaluation of obstacles and implementation solutions. The results of the study show that the musharakah contract involves the principle of capital partnership with a fair and transparent profit-sharing system. However, its implementation still faces various challenges such as limited risk management, lack of public literacy, and implementation standards that are not yet uniform. The solutions offered include improving public education, utilizing digital technology, strengthening risk management, and harmonizing regulations. By optimizing the implementation of musyarakah, it is hoped that an inclusive, fair, and Islamic financing system can be realized.

Analysis of the Implementation of the Musyarakah Contract in Sharia Financial Practice According to Law No. 21 of 2008 Risnawati Siregar; Tita Nazwa Natalia; Putri Rizka Anindya; Putra Pamungkas
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.951

The development of the Islamic economy in Indonesia encourages the importance of understanding and implementing musharakah contracts as one of the main financing instruments in the Islamic banking system. This research aims to examine the basic concepts, practical implementation, as well as obstacles and solutions in the implementation of musharakah contracts based on Law No. 21 of 2008 concerning Islamic Banking. The method used in this study is a normative analysis method with a literature study approach and analysis of laws and regulations. The research stages include data collection through document review, analysis of the mechanism for implementing musharakah contracts in Islamic financial institutions, identification of types of musharakah products, and evaluation of obstacles and implementation solutions. The results of the study show that the musharakah contract involves the principle of capital partnership with a fair and transparent profit-sharing system. However, its implementation still faces various challenges such as limited risk management, lack of public literacy, and implementation standards that are not yet uniform. The solutions offered include improving public education, utilizing digital technology, strengthening risk management, and harmonizing regulations. By optimizing the implementation of musyarakah, it is hoped that an inclusive, fair, and Islamic financing system can be realized.

Analisis Kesesuaian Pelabelan Produk Madu TAKOMA dalam Perspektif Akad Ba’i dan Hukum Perlindungan Konsumen Nopitasari Nopitasari; Deby Octafiani Putri; Risnawati Siregar; Fitria Novita Sari; Delima Puspita Devi; Putri Rizka Anindya; Aulia Hafizah Br Sipayung; Siti Ruhama Bainahum Lubis; Khairil Ramadhan; Aulia Sarah; Indriyana Nur Fahwani; Rizka Dina Varisa; Putra Pamungkas; Zulham Zulham
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 5 No. 3 (2026): September : Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v5i3.5553

This study aims to analyze the conformity of TAKOMA Sidamanik Honey product labeling from the perspectives of the ba’i contract and consumer protection law. The study employed an empirical legal research method with a descriptive qualitative approach. Data were collected through observation of the product packaging, interviews with the business owner and supporting informants when necessary, documentation, and literature review of relevant laws and academic sources. Data were analyzed descriptively and qualitatively through data condensation, data presentation, and conclusion drawing and verification, supported by source and technique triangulation to ensure data validity. The findings indicate that the TAKOMA Honey label contains several basic product information, including the brand, product name, net weight of 500 grams, bee species, halal information, P-IRT registration number, and “Best Before” information. However, the conformity of the labeling cannot yet be considered fully established because several aspects require further clarification and verification, particularly the identification of the honey type, actual net weight, validity of the P-IRT number, halal labeling status, and clarity of the expiration date. From the perspective of the ba’i contract, the clarity of such information is related to the certainty of the object of sale, honesty, and transparency. From the perspective of consumer protection law, product information must be accurate, clear, and accountable. This study highlights the importance of improving and verifying product label information to provide greater certainty for consumers and support fair, transparent, and Sharia-compliant transactions.

Taxpayer Protection and Legal Certainty in the Taxation of Family Gifts of Land and Buildings: Rethinking Indonesia’s Final Income Tax Framework Indra Utama Tanjung; Risnawati Siregar
Jurnal Sahabat ISNU SU Vol. 3 No. 2 (2026): Vol.3 No.2 (2026): ISNU Sahabat September 2026
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v3i2.1894

The taxation of family gifts involving land and buildings raises questions concerning the balance between the state’s fiscal authority and taxpayers’ rights to legal certainty. Although Indonesian tax regulations provide exemptions for qualifying family gifts, administrative requirements may create uncertainty regarding their practical application. This study aims to evaluate the adequacy of Indonesia’s Final Income Tax framework in protecting taxpayers and to formulate a more coherent regulatory approach. It employs doctrinal legal research using statutory, conceptual, case, and comparative approaches. Primary and secondary legal materials are collected through library research and analyzed qualitatively through legal interpretation, normative evaluation, and legal reconstruction. The findings indicate that effective taxpayer protection depends not merely on the formal availability of an exemption but also on the consistency of substantive eligibility criteria, the accessibility of administrative procedures, and the availability of effective remedies. The study identifies a potential gap between statutory entitlement and practical access to exemption, particularly where documentary requirements and administrative decisions are insufficiently predictable. It concludes that legal certainty should function as an organizing principle of the exemption framework while preserving the state’s legitimate interest in preventing tax avoidance. The study recommends a three-layer protection model comprising substantive, procedural, and remedial safeguards, supported by standardized requirements, transparent decisions, proportionate verification, and integrated tax and land-administration procedures. These measures could strengthen taxpayer protection while maintaining the integrity of Indonesia’s tax system.

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