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All Journal al-Mawarid Jurnal Syariah dan Hukum (JSYH) International Journal of Management, Economic and Accounting
Yuke Rahmawati
Unknown Affiliation
Religion Humanities Astronomy Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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A CONTEMPORARY ISLAMIC LEGAL REVIEW OF MUḌĀRABAH CONTRACTS BASED ON THE DSN-MUI FATWA Hamdan Fathurrahman; Nofrianto; Yuke Rahmawati; Fadli Daud Abdullah; Syahid Mujahid Wiwaha
al-Mawarid Jurnal Syariah dan Hukum (JSYH) Vol. 7 No. 2 (2025): al-Mawarid Jurnal Syariah dan Hukum (JSYH)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/mawarid.vol7.iss2.art8

Abstract

Purpose: This study aims to review the muḍārabah contract from a contemporary Islamic legal perspective, particularly through the fatwas of the National Sharia Council (DSN-MUI), given its strategic role in Islamic financing practices in Indonesia. This study aims to analyze the development of the muḍārabah concept from a classical fiqh understanding to a more contextual and systematic regulation, as outlined in the DSN-MUI fatwas. Method - This study uses a qualitative research method with a normative-juridical approach, analyzing classical fiqh texts, contemporary literature, and DSN-MUI fatwas related to muḍārabah. Findings - The research findings show that although the basic concept of muḍārabah in Islamic jurisprudence emphasizes the principle of profit-sharing and full responsibility for losses on the part of the owner of the capital, the National Sharia Council (DSN-MUI) has developed it through more systematic regulations, such as recognizing legal entities as parties to the contract, guarantee mechanisms under certain conditions, and adapting muḍārabah to modern financial instruments such as sukuk, convertible bonds, and Islamic insurance. Research Contribution–This study provides a comprehensive understanding of the transformation of the muḍārabah contract from a classical concept to the context of Indonesian Islamic economic law. The limitation of this research lies in its limited focus on DSN-MUI fatwas without exploring their practical implementation in Islamic financial institutions. Originality: This study’s originality lies in its attempt to critically connect classical fiqh studies with contemporary fatwas, thereby enriching Islamic legal discourse in responding to modern challenges.
The Effects of Regulation, Literacy and Promotion in the Development of the Halal Industrial Ecosystem through Sharia Financing In West Nusa Tenggara Yuke Rahmawati; Aini Masruroh; Sanurdi
International Journal of Management, Economic and Accounting Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i1.702

Abstract

This study aims to comprehensively analyze the development of the halal industrial ecosystem in West Nusa Tenggara Province, as one of the halal tourism destinations in Indonesia. The West Nusa Tenggara Regional Government has issued Regional Regulation Number 2 of 2016 on Halal Tourism, as a derivative of Law Number 10 of 2009 on Tourism and Law Number 33 of 2014 on the Guarantee of Halal Products. In the context of developing the halal industry, there are several variables that are important to study, including regulation, halal industry literacy, promotion of halal tourist destinations, and support for sharia financing access to the halal industry ecosystem. To this end, the study applies a descriptive quantitative method with path analysis (SEM test) using intervening variables. This study found that the regulatory aspects were not significant or had no direct effect on the halal industry, while literacy and promotion had a significant direct effect on the halal industry. As for the indirect effect, regulation (regional) does not indirectly affect the halal industry, while literacy and promotion indirectly have a significant effect on the development of the halal industry ecosystem. Lastly, Islamic financing has a significant direct effect on the halal industry. The findings of this study are expected to be able to provide policy recommendations for local and central governments in the development of the halal industry ecosystem.
Co-Authors Aini Masruroh Fadli Daud Abdullah Hamdan Fathurrahman Sanurdi Syahid Mujahid Wiwaha