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All Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Bisnis, Ekonomi Syariah dan Pajak
Musaddad Al Basry
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Economics, Econometrics & Finance

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Praktik Investasi Emas Digital di Aplikasi Dana Dalam Perspektif Hukum Islam: Studi Kasus di Universitas Islam Batang Hari Wahyunita Wahyunita; Mashudi Hariyanto; Musaddad Al Basry
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1454

Abstract

This research was motivated by public hesitation to invest in digital gold through the Dana app, which refers to Fatwa No. 77/DSN-MUI/V/2010 concerning non-cash gold buying and selling. This fatwa serves as a guideline for Muslims investing in gold. Furthermore, the author has not found any licensing from the Sharia Supervisory Board (DPS) for the Dana app. Furthermore, several students at Batang Hari Islamic University (UNI) have the Dana app and use it to invest in gold. They were seen buying gold on a certain day and reselling it the next day. The added value from the sale was a profit for the students, but there was also a loss for students who exchanged their gold purchases when the price of gold fell. Furthermore, this research is designed in the form of field research (Empirical Jurisprudence), which is a type of sociological legal research and can be described as field research, which examines applicable legal provisions and what has occurred in community life. Using observation, interview, and documentation techniques, data analysis and triangulation are then carried out. The conclusion that can be drawn from the previous description is that the Digital Gold Investment Practice on the Dana Application at Batang Hari Islamic University in its mechanism on the Gold Fund feature is carried out non-cash where the certainty of the object, namely gold, is only in the form of savings balances in the form of rupiah and digital gold weight with no physical gold ownership if the gold savings have not reached 1 gram. In gold investment transactions on the Dana application, the results show that smaller profits are obtained by buyers due to certain problems related to the buyers themselves. The Digital Gold Investment Practice on the Dana application in the Islamic Law Perspective at Batang Hari Islamic University, by juxtaposing several related fatwas, in practice in Islamic law, the investment practice in the Gold Fund feature is considered to contain gharar related to gold objects that have no physical clarity.
Tinjauan Hukum Islam terhadap Akad Sewa Menyewa Ruko Tempat Jualan di Desa Sungai Rengas Kecamatan Maro Sebo Ulu Kabupaten Batanghari Harisman Harisman; Mashudi Hariyanto; Musaddad Al Basry
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i3.1484

Abstract

A shophouse rental in Sungai Rengas Village is suspected of being subject to fraud, one of which is related to unilateral price changes. The price determined at the beginning of the agreement was changed midway by the shophouse owner. The tenant who rented the additional shophouse as a game room suddenly experienced a unilateral price change. The price that had been determined at the beginning of the agreement, which was to be available once a month and the amount was determined at the beginning, but suddenly the shophouse owner changed it. The party renting the additional shophouse as a game room was ordered to pay all electricity to the tenant, which was initially covered by the shophouse owner. However, midway through the agreement, the electricity payment suddenly changed, all payments were borne by the party renting the additional shophouse as a game room, and the electricity payment had to be allowed once a week. The type of research in this study is empirical, which in other words is a type of sociological legal research and can also be called field research, namely studying the applicable legal provisions and what happens in reality in society. Based on the research results that the price changes that occurred to the tenant who added a field for the game area are not in accordance with Islamic law, because it violates one of the valid conditions of ijarah and is also not in accordance with the legal basis for determining prices. According to Islamic law, ijarah is a binding contract (al-'aqd aL-biasa), is a contract where if all the pillars and conditions have been fulfilled, then the contract is fully binding and each party cannot cancel it without the consent of the other party, the same as the rental contract and debt, both parties have agreed and have fulfilled the pillars and conditions of the ijarah contract immediately both are bound to each other. As in the case of not returning the rent, the market party.
Co-Authors Harisman Harisman MASHUDI HARIYANTO Wahyunita Wahyunita