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All Journal Al-Daulah : Jurnal Hukum dan Perundangan Islam AKTSAR: Jurnal Akuntansi Syariah El-Qist : Journal of Islamic Economics and Business (JIEB) J-CEKI
Azizah, Imroatul
UIN Sunan Ampel Surabaya
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Sanksi Riddah Perspektif Maqasid Al-Shari’ah Azizah, Imroatul
al-Daulah: Jurnal Hukum dan Perundangan Islam Vol 5 No 2 (2015): Oktober 2015
Publisher : Prodi Siyasah Jinayah (Hukum Tata Negara dan Hukum Pidana Islam) Fakultas Syariah dan Hukum UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (14.419 KB) | DOI: 10.15642/ad.2015.5.2.588-611

Abstract

Abstract: Riddah (apostasy), in the classical literatures of Islamic Jurisprudence, is categorized as a jarimah al-hudud (criminal act) with death penalty as the punishment. The fundamental issue is that the threat of the death penalty is only based on a single prophetic tradition, while it should be determined by the absolute and valid texts. It means that the death penalty is rooted to an absolute legal argumentation (qat’i al-dalalah), while, there is none of the verses of al-Qur’an which discusses about punishment for the perpetrator of apostasy. Otherwise, al-Qur’an absolutely guaranteesthe freedom of religion and belief. This research uses maqasid al-shari’ah (purposes of Islamic law)as an approach to see the purpose, spirit, and essential valueof the text to be a foundation and method in Islamic legal reasoning. The results of the research are: first, adopting what has been stipulated in al-Qur’an textually and formally without appreciating its purpose and wisdom is not wise; second, apostasy, which is a kind of a private matter between a servant and his God, should not be categorized as a jarimah al-hudud but as a jarimah ta’zir (undefined crime). In certain condition, however, apostasy could be charged by a maximum penalty (death penalty) if it is accompanied by other crimes and is worthyto be sentenced based on a judge’s argumentation.Keywords: Apostasy, sanctions, maqasid al-shari’ah Abstrak: Riddah dalam literatur fiqih klasik dikategorikan sebagai jarimah hudud, dan diancam dengan hukuman mati. Persoalan yang mendasar adalah ancaman hukuman mati tersebut hanya berdasarkan hadis ahad, padahal hudud dikonsepsikan sebagai jarimah dan hukuman yang telah ditentukan secara pasti oleh nass. Berarti hudud meniscayakan dalil yang qat’i al-dalalah, sedangkan dalam al-Qur’an tidak ada satu ayat pun yang membahas hukuman duniawi untuk pelaku riddah, sebaliknya al-Qur’an justru memberikan jaminan kebebasan beragama dan berkeyakinan secara mutlak. Maqasid al-shari’ah dipilih sebagai pendekatan untuk melihat bagaimana tujuan, ruh, dan nilai-nilai esensial shari’at dijadikan landasan dan patokan utama dalam penentuan hukum Islam. Dengan pendekatan maqasid al-shari’ah, diperoleh kesimpulan bahwa bukanlah sikap yang bijak ketika mengadopsi apa yang ditetapkan dalam nass secara literal dan formal legalistik tanpa mengapresiasi tujuan serta hikmah terdalam dari hukum tersebut. Riddah yang merupakan persoalan pribadi antara hamba dengan Tuhan-Nya, tidak selayaknya dikategorikan sebagai jarimah hudud. Namun sebagai jarimah ta’zir, riddah bisa dikenakan hukuman maksimal (mati) jika disertai dengan kejahatan lain yang menurut hakim harus dijatuhi hukuman tersebut.Kata Kunci: Riddah, sanksi, maqasid al-shari’ah
ANALYSIS OF HEALTH LEVEL FINANCIAL STATEMENTS AT BPRS BHAKTI SUMEKAR USING CAMEL METHOD 2016-2020 Putri Nur Vitasari; Abd Hadi; Basith Junaidy; Akhmad Yunan Atho’illah; Imroatul Azizah
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 8 No. 2 (2018): eL-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2018.8.2.1704-1721

Abstract

Abstract This research was conducted in order to determine the level of health at BPRS Bhakti Sumekar where the CAMEL method, that is Capital (capital), Asset Quality (asset quality), Management (management), Earning (profitability), and Liquidity (liquidity), was used in this study, and the period used was 2016-2020. Assessment of the bank's soundness level is also very important for a company itself, because by knowing the bank's health, the manager can make changes that can support the goodness and also the company's policies going forward. This research data collection method is by reviewing company records or documents. The results of the 2016 - 2020 BPRS Bhakti Sumekar Health Study show that the CAR ratio, BOPO is considered very healthy, while the PDN ratio is considered healthy even though the table does not show any movement in the level of health because BPRS Bhakti Sumekar is a non-foreign exchange bank, then FDR and ROA is considered healthy, and the ROE and FDR ratios are considered quite healthy because of all the results of these ratios, some are included in the moderate category; healthy
Menggali Makna Akuntansi Perspektif Fresh Graduate Program Studi Akuntansi Imroatul Azizah; Binti Shofiatul Jannah; Tsalis Cahyani Putri; Arini Arfiani; Mohammad Salman Alfarizi
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.12675

Abstract

This article explores the meaning of accounting from a fresh graduate perspective. Through an interpretive approach with a transcendental phenomenological method, forms of social experience from the point of view of the informant who experienced it directly were explored more deeply through in-depth interviews. Three informants, namely accounting alumni, have just graduated and already have work experience. The phenomenological method emphasizes the meaning that arises from the individual conscious experience. The stages of the data analysis technique begin with identifying the noema or textual analysis. Next, the researcher did bracketing or structural analysis based on noema identification. This stage is carried out as a level of deep meaning (noesis). The relationship between noema and noesis provides an understanding of how noesis forms noema, which is called intentional analysis. Finally, the researcher will get to the idea that underlies all pure consciousness called eidetic reduction. This study concludes that there are three different understandings of accounting. Namely, accounting is magic, accounting is complicated, and accounting is balanced.
Dampak Financial Technology Terhadap Perkembangan Umkm Batik Gedog Tuban Melati Mekar Mandiri Dalam Perspektif Maqāṣid Al-Sharī‘ah Dyah Ayu Puji Anggraini; Imroatul Azizah
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.6348

Abstract

Kemajuan teknologi merupakan penggerak baru dalam pertumbuhan ekonomi, jika dikaitkan dengan sektor keuangan, financial technology telah mampu menjadi instrumen baru bagi pertumbuhan keuangan khususnya dalam sektor UMKM. Penelitian ini bertujuan untuk menganalisis dampak financial technology terhadap perkembangan Usaha, Mikro, Kecil dan Menengah (UMKM) pada Batik Gedog Tuban Melati Mekar Mandiri dalam perspektif maqāṣid al-sharī‘ah. Metode penelitian yang digunakan adalah kualitatif deskriptif. Data yang digunakan yaitu data primer yang dikumpulkan dari wawancara dengan owner dan pegawai, serta data sekunder dengan melakukan observasi, dokumentasi, dan hasil olahan dari berbagai sumber lain yang berkaitan dengan penelitian ini. Hasil penelitian menunjukan adanya dampak positif dari financial technology dari perluasan pangsa pasar yang dapat meningkatkan jumlah omset penjualan, konsumen, dan pekerja dari sebelum dan sesudah menggunakan financial technology terhadap perkembangan UMKM Batik Gedog Tuban Melati Mekar Mandiri. Selain itu, financial technology sudah memenuhi maqāṣid al-sharī‘ah sebagai pondasi utama dalam menentukan ijtihad hukum yang jelas. Dengan terus menggali inovasi tentang dampak financial technology ini dapat memperkuat perkembangan UMKM khususnya di Batik Gedog Tuban Melati Mekar Mandiri sendiri, serta diharapkan menjadi solusi yang baik dan berkelanjutan untuk memperbaiki kondisi UMKM di masa yang akan datang. Penelitian ini dapat menjadi acuan referensi yang begitu berharga bagi penelitian-penelitian selanjutnya yang berkaitan erat dengan financial technology.  
Co-Authors Abd Hadi Arini Arfiani Atho?illah, Akhmad Yunan Basith Junaidy Dyah Ayu Puji Anggraini Jannah, Binti Shofiatul Mohammad Salman Alfarizi Putri Nur Vitasari Tsalis Cahyani Putri