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All Journal Al-'Adl Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi Kompetif Jurnal Al-Dustur Al-Syakhshiyyah : Jurnal Hukum Keluarga Islam dan Kemanusiaan MADDIKA: Journal Of Islamic Family Law Jurnal Tana Mana Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Constitutional Law Review Jurnal Ar-Risalah
Sari, Muspita
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PELAPORAN KEUANGAN PONDOK PESANTREN TAHFIDZUL QUR’AN WAHDAH ISLAMIYAH KOLAKA BERDASARKAN PEDOMAN AKUNTANSI PESANTREN Sari, Muspita; Turi, La Ode; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2483

Abstract

This study aims to analyze whether the financial reporting of Pondok Pesantren Tahfidzul Qur’an Wahda Islamiyah Kolaka is in accordance with ISAK 335. The research employs a qualitative approach with a descriptive method. Data were collected through observation, direct interviews with the Head of Pondok Pesantren Tahfidzul Qur’an Wahda Islamiyah Kolaka, and documentation.The findings indicate that the financial reporting of Pondok Pesantren Tahfidzul Qur’an Wahda Islamiyah Kolaka, based on the Pesantren Accounting Guidelines, has not been fully implemented properly and does not yet comply with ISAK 335. This is mainly due to the lack of knowledge and human resources in preparing the pesantren’s financial statements, resulting in very simple records that only include income and expenditure, leaving several indicators unfulfille The researcher recommends that Pondok Pesantren Tahfidzul Qur’an Wahda Islamiyah Kolaka study accounting systems more thoroughly, particularly financial reporting, in order to improve the accuracy and organization of its financial records. Keywords: Financial Reporting, Islamic Boarding School, Islamic Boarding School Accounting Guidelines
RECONSTRUCTION OF THE METHODOLOGY OF LEGAL DISCOVERY IN ISLAMIC LEGAL PHILOSOPHY: A COMPARATIVE ANALYSIS OF THE THEORIES OF BAYANI, TA‘LIL, AND ISTISLAHI IN A CONTEMPORARY CONTEXT Sari, Muspita; HL, Rahmatiah; Sultan, Lomba
Jurnal Ar-Risalah Vol. 5 No. 2 (2025): Volume 5 Nomor 2 Tahun 2025
Publisher : Institut Agama Islam Negeri Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/arrisalah.v5i2.5961

Abstract

This article examines the reconstruction of legal discovery methodology in Islamic legal philosophy through a comparative analysis of three classical approaches: Bayani theory, ta‘lil, and istislahi, in response to legal challenges in the contemporary context. The impetus for this research stems from the increasing complexity of modern legal problems such as human rights, digital technology, and ecological justice, which demand a more dynamic methodology of istinb?? al-?ukm, while still being grounded in the authority of revelation. This research uses a qualitative library research method with an Islamic legal hermeneutics approach and descriptive-comparative analysis, which allows for an in-depth study of classical texts and modern literature. . The results of the study show: (1) Bayani theory, which emphasizes text (nash), maintains the continuity of sharia, but needs reinterpretation to be relevant to modern problems; (2) Ta'lil theory, with a focus on rationalization and identification of 'illat (legal reasons), allows for contextual ijtihad, but is prone to subjectivity without a strict methodology; (3) The istislahi theory, which is based on maslahah and maq??id al-shar?‘ah, has proven to be the most adaptive to contemporary issues, although it requires normative boundaries so as not to deviate from the principles of sharia. This research essentially affirms the urgency of reconstructing an integrative methodology for legal discovery, combining the strengths of Bayani, ta‘lil, and istislahi within a comprehensive epistemological framework. This integrative model gives rise to textual, rational, and beneficial Islamic law, responding to the needs of global society without losing the authenticity of revelation. The results of this analysis contribute to the development of Islamic legal philosophy by offering a relevant, dynamic, and socially just paradigm of legal discovery.
The Position of E-Commerce that Causes Default in the Perspective of Fiqh Muamalah Sari, Muspita; Hidayat, LD Dian; Jasmin, Suriah Pebriyani
Al-'Adl Vol. 17 No. 1 (2024): Al-'Adl
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/aladl.v17i1.7000

Abstract

With the ease of accessing the internet and the advancement of technology, the system of buying and selling has become easily accessible anytime and anywhere. The objective of this study is to uncover the e-commerce system in online buying and selling conducted by students of IAIN Bone, the emergence of various online shopping sites such as Lazada, Shopee, Tiktok Shop, Tokopedia, Bukalapak, and various other online shopping sites, resulting in violations known as breach of contract. Using empirical research and data collection based on survey results to students who use online shopping site applications during the year 2023. The results show that students who generally use online shopping sites through the e-commerce system experience breach of contract where the goods received do not match what was promised. The percentages are as follows: 36% on Shopee, 29% on Tiktok Shop, 21% on Lazada, 9% on Bukalapak, and 5% on Tokopedia.
EKSISTENSI HAK NON KEBENDAAN DALAM UNDANG-UNDANG NOMOR 1 TAHUN 1974 TENTANG PERNIKAHAN DAN HUKUM ISLAM Arsan, A.Varadiba Maywardana; Sari, Muspita
MADDIKA : Journal of Islamic Family Law Vol. 5 No. 1 (2024): Maddika: Journal Of Islamic Family Law
Publisher : UIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/maddika.v5i1.5472

Abstract

The existence of non-material rights exists and is regulated in Islamic Law and Law no. 1 of 1974 concerning Marriage. In Islamic Law, non-material rights are regulated, for example, the wife's non-material rights, the husband is obliged to educate his wife to be religious, the husband has the best relationship with his wife and the husband is obliged to look after his wife. Then the husband's non-material rights, the wife is obliged to look after herself and her husband's property, not to make a sour face in front of her husband and not to do anything that her husband doesn't like. Furthermore, in Law no. 1 of 1974 non-material rights are regulated in Articles 30 to Article 34. According to Islamic Law, these non-material rights or rights and obligations are terminated if the wife applies nusyuz to her husband as well as the husband who applies nusyuz to his wife. Apart from that, a husband's obligations are terminated if he acts cruelly towards his wife. Meanwhile in Law no. 1 of 1974 non-material rights or rights and obligations. If the husband and wife are negligent in their rights and obligations, each can file a lawsuit with the Court as in Article 34 paragraph (3). Keywords: Existence, Non-Intangible Rights, Islamic Law
The Integration of Spirituality and Ethics in the Construction of Tawhid-Based Ecotheology Hanafi, Syawaluddin; Yaqub, Andi; Nair, Rahmatun; Nawawi, Abdul Muid; Pratiwi, Arini; Sari, Muspita
International Journal on Advanced Science, Education, and Religion Vol 9 No 1 (2026): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33648/ijoaser.v9i1.1458

Abstract

This study aims to reconstruct the paradigm of ecotheology as a response to the global ecological crisis rooted in anthropocentrism and the secularization of the relationship between humans and nature. The research employs a qualitative method using a literature review approach and hermeneutical analysis of Islamic theological sources, particularly the concepts of cosmic tawhid, khalifah (stewardship), mīzān (balance), the prohibition of fasād (corruption/destruction), and ihsan (moral excellence). The findings indicate that an ideal ecotheological paradigm should be developed through the integration of spiritual awareness, ecological ethics, and sustainable social praxis. Ecotheology functions not merely as an environmental ethic, but as an epistemological foundation and civilizational orientation that affirms the interconnectedness of humans, nature, and God. The resulting operational model of ecotheology positions spirituality as the basis of ecological consciousness, ethics as moral regulation, and ecological action as its concrete implementation in social life.
REKONSTRUKSI PRINSIP SYARIAH PADA SMART CONTRACT ETHEREUM: ANALISIS KEABSAHAN IJAB-QABUL OTOMATIS ERA SOCIETY 5.0 Sari, Muspita; Kurniati, Kurniati; Misbahuddin, Misbahuddin; Darliana, Darliana
Jurnal AL-SYAKHSHIYYAH Jurnal Hukum Keluarga Islam dan Kemanusiaan Vol 8 No 1 (2026): Volume 8, Nomor 1, Juni 2026
Publisher : IAIN BONE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/as-hki.v8i1.11620

Abstract

This article examines the validity of ijab-qabul in Ethereum-based smart contracts and reconstructs classical contract concepts within the framework of contemporary Islamic law in the Society 5.0 era. It focuses on how principles of fiqh muamalah—such as mutual consent (taradhi), clarity (al-wuduh), and the absence of gharar—can adapt to automated contract systems. The study employs a normative-conceptual approach through library research, drawing on classical fiqh literature, contemporary Islamic legal studies, and technical smart contract documents, analyzed descriptively, comparatively, and through a maqasid al-shariah perspective. The findings indicate that smart contracts structurally fulfill the essential elements and conditions of a valid contract but face challenges regarding free will, intention (qasd), and limited corrective mechanisms such as khiyar. While enhancing transparency and legal certainty, they also pose risks of injustice due to assumed consent, digital literacy gaps, and insufficient consumer protection. The novelty of this study lies in reconstructing ijab-qabul as a digitally validated expression of intent rather than a purely verbal one. The study highlights the need for ethical smart contracts, adaptive regulation, and strengthened digital literacy to ensure alignment with justice, public interest, and consumer protection within Islamic law.
Co-Authors Amir, Irfan Andi Yaqub Aris, Ismail Arsan, A.Varadiba Maywardana Ashar Anas Aulia, Dini Darliana, Darliana ELISTA, ELISTA genda, Syahril agus hanafi, syawaluddin Hidayat, LD Dian Hidayatullah, Sri Nurul Jasmin, Suriah Pebriyani Kamariah, Ildatul Kurniati Kurniati La Ode Turi Laupe, Satriadi Lomba Sultan Mangenre, Muh. Fadli Maulana, Esty Misbahuddin Misbahuddin Muhamad Stiadi Nair, Rahmatun Nawawi, Abdul Muid Nursyam, Andi Resky Paliling, Yoas Pratiwi, Arini Rahmatiah HL Rahmatunnair Rahmatunnair S., LD Dian Hidayat Satifa, Satifa Suhadi Suhadi Syahrir, Sasmita Nabila Syamsuriadi, Syamsuriadi Wahyunis, Wahyunis Wirda Wirda Yanti, Rani Yaqien Makkarateng, Ma’adul Yusuf, Hardianti Zanriad, Muh. Zandika