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Journal : JURISTA : Jurnal Hukum dan Keadilan

GOLD LOANS AT ISLAMIC BANK AMANAH SYARIAH BASED ON THE PERSPECTIVE OF ISLAMIC ECONOMIC LAW Yana Ilham; Mahdalena Nasrun
JURISTA: Jurnal Hukum dan Keadilan Vol. 6 No. 2 (2022): JURISTA: Jurnal Hukum dan Keadilan
Publisher : Centre for Adat and Legal Studies of Aceh Province (CeFALSAP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jurista.v6i2.64

Abstract

Institutions engaged in capital have their own system or method of channeling capital, such as the Amanah Syariah UPK which is an institution that manages activities to overcome and assist in the economic field, carried out independently in developing community welfare. Capital provided in the form of loans or debts with the object being gold. The focus of the problem in this study is how the consideration of UPK Amanah Syariah provides loans in the form of gold, how is the mechanism of gold loan practices at UPK Amanah Syariah Samatiga District, West Aceh Regency? and how the Islamic economic review of the management of profit sharing in gold loan practices at UPK Amanah Syariah. This research is a field research by conducting interviews and documentation, while the data analysis method is descriptive qualitative. This study concludes that first, the consideration of providing loans in the form of gold is based on the results of deliberations of several parties which resulted in a convention from conventional UPK to UPK Amanah Syariah to avoid usury. Second, the service set is 10% per year, lower than the previous 18%. The practice carried out at the time of ijab qabul uses a murabahah contract. Lending and returning according to the gold in the contract, or it can also be in the form of money worth the gold loaned.
EVALUATION SYSTEM OF STATE ASSISTANCE FUNDS FOR EDUCATIONAL INSTITUTIONS IN ACEH: An analysis of the ministerial regulation and the theory of milk al-daulah Maharani, Puteri Maizania; Nasrun, Mahdalena; Safira Mustaqilla
JURISTA: Jurnal Hukum dan Keadilan Vol. 9 No. 2 (2025): FORTHCOMING DECEMBER 2025
Publisher : Centre for Adat and Legal Studies of Aceh Province (CeFALSAP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jurista.v9i2.254

Abstract

SMPN 1 Baitussalam is one of the recipients of BOS funds as referred to in Permendikbudristek No. 63 of 2023. However, the lack of transparency to the public and efficiency in its use raises issues that contradict Permendikbudristek No. 63/2023. This study examines the evaluation system for managing BOS funds in 2023 at SMPN 1 Baitussalam, Aceh Besar Regency, based on the concept of milk al-daulah, which emphasizes proper, transparent, and fair management. The method used is qualitative descriptive analysis with a formal juridical approach, data obtained through in-depth interviews, document studies, and field observations. The results of the survey indicate that SMPN 1 Baitussalam has effectively managed BOS funds by Permendikbud and the principles of milk al-daulah. However, the findings reveal that there are still instances where students are asked to contribute independently for competitions or school events, and some facilities, such as classroom chairs, are in unsuitable condition due to insufficient funds. Additionally, the BOS fund announcement board must be re-displayed to ensure public access. Therefore, this research recommends that the government increase the funding allocation to optimize school facilities.