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All Journal BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Strata International Journal of Social Issues International Conference on Islamic Studies
Gozaly, Ahmad Yusdi
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Optimizing the Management of the Indonesian State Budget in a Sharia Perspective: Theoretical Review and Policy Recommendations Gozaly, Ahmad Yusdi; Janwari, Yadi; Hasanuddin, Muhammad; Athoillah, Mohamad Anton
Strata International Journal of Social Issues Vol. 2 No. 1 (2025): February
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sijosi.v2i1.314

Abstract

The management of the State Budget (APBN) is a key instrument in fiscal policy, playing a crucial role in achieving economic growth, price stability, and income distribution. However, in recent years, Indonesia’s APBN management has faced various challenges, including a continuously increasing budget deficit, suboptimal expenditure efficiency, and limited state revenue sources. To address these issues, the Islamic economic perspective offers an alternative approach that emphasizes justice, transparency, and sustainability in public financial management. This study employs a descriptive qualitative method through a literature review to analyze APBN management based on Islamic economic principles. The findings indicate that the implementation of Sharia-compliant financial instruments, such as zakat, waqf, and sukuk, can reduce reliance on interest-bearing debt while sustainably increasing state revenue. Furthermore, applying transparency, accountability, and efficiency principles in APBN management in accordance with Sharia values can enhance public trust in the government and Islamic financial institutions. Optimizing APBN management from a Sharia perspective requires strengthening Islamic financial literacy, improving the capacity of zakat and waqf management institutions, and harmonizing regulations that support the integration of Sharia financial instruments into the national fiscal system. Through a more just and sustainable approach, Indonesia can achieve more effective budget management and promote inclusive and competitive national development.
AL-‘URF SOLUSI ISLAM DALAM MENGHADAPI KEMAJEMUKAN DARI MASA KE MASA Hidayat, Asep Dadang; Mulyadi, Mulyadi; Gozaly, Ahmad Yusdi; Firmansyah, Ramdani
International Conference on Islamic Studies Vol. 4 No. 1 (2023): June
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/icois.v4i1.219

Abstract

This study aims to analyze and describe the rules of al-'Urf as an Islamic solution in dealing with pluralism in the present and the future. This qualitative research is included in research that uses descriptive analytical methods, with normative and anthropological legal research approaches. Data was collected using literature study techniques that prioritized the principle of usability. Furthermore, the data were analyzed using qualitative data analysis techniques through stages; studying, reducing, correcting, interpreting, and drawing conclusions that al'Urf has a long history which is used as evidence by the scholars in establishing law, relevant to the conditions of the era, time and place and does not contradict the Shari'ah. The results of this study are expected to be a reference for further research that is more comprehensive and more actual.
Konsep Maisir dalam Pandangan Fukaha dan Relevansinya pada Asuransi Konvensional: The Concept of Maisir in the View of Fuqaha and Its Relevance to Conventional Insurance Gozaly, Ahmad Yusdi; Dheddy Abdi Tamba; Nurrohman Syarif
BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam Vol. 6 No. 1 (2025): BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M), Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/bustanul.v6i1.1862

Abstract

This study aims to analyze the concept of maisir in Islam according to the views of the fuqaha and then relate it to conventional insurance and sharia insurance and the relevance of the concept of maisir in the context of conventional insurance in Indonesia, which is increasingly developing along with the needs of financial protection for the community. This research uses an analytical descriptive method which aims to analyze certain objects, conditions, or phenomena in natural or real conditions (without experiments) to compile a systematic overview and provide detailed, factual, and accurate descriptions. This type of research is a type of library research by reviewing the opinions of Ulama on the concept of maisir according to Fuqaha in the Fiqh literature and then reviewing its relevance to conventional insurance practices. The results of the study indicate that conventional insurance contains elements of maisir, because in practice there are aspects of speculation of chance so that it is possible for the perpetrators to be in two unclear states between profit or loss. This is because conventional insurance uses a tijari contract instead of a tabarru' contract. Therefore, this study recommends the development of a sharia-based insurance model based on the principle of ta'awun (mutual assistance) and fair risk sharing in order to provide an alternative that is in accordance with Islamic law.
Implikasi Integrasi Hukum Ekonomi Syariah Terhadap Harmonisasi Regulasi Nasional Di Indonesia Gozaly, Ahmad Yusdi; Abdillah, Yudi Khoeri; Mukhlas, Oyo Sunaryo
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 5 No 2 (2025): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2025
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v5i2.451

Abstract

Artikel ini membahas integrasi hukum ekonomi syariah ke dalam sistem hukum nasional Indonesia melalui kajian terhadap teori pemberlakuan hukum. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif-analitis dan pendekatan sejarah hukum. Data dikumpulkan melalui studi pustaka terhadap literatur dan regulasi terkait. Hasil kajian menunjukkan bahwa hukum ekonomi syariah telah memperoleh pengakuan formal dalam sistem hukum Indonesia melalui berbagai legislasi, seperti Undang-Undang tentang Perbankan Syariah dan kewenangan Peradilan Agama dalam menyelesaikan sengketa ekonomi syariah. Temuan ini mengindikasikan bahwa proses integrasi berjalan secara bertahap dan dipengaruhi oleh teori-teori seperti Receptie, Receptie Exit, dan Receptio in Complexu. Artikel ini menegaskan pentingnya harmonisasi hukum syariah dan hukum nasional sebagai upaya membangun sistem hukum yang responsif terhadap kebutuhan masyarakat Muslim Indonesia..
Co-Authors Abdillah, Yudi Khoeri Athoillah, Mohamad Anton Dheddy Abdi Tamba Firmansyah, Ramdani Hidayat, Asep Dadang Muhammad Hasanuddin, Muhammad Mukhlas, Oyo Sunaryo Mulyadi Mulyadi Nurrohman Syarif Yadi Janwari