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All Journal Al-Buhuts (e-journal) Indonesian Journal of Islamic Economic Law
Hawariah, Hawariah
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Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Asbabun Nuzul Ayat-Ayat Tauhid sebagai Pembelajaran Penelusuran Formula dalam Analisis Biaya-Volume-Laba Rusdin, Muhammad; Hawariah, Hawariah; Fadhlan Akbar; Irwan Fitri Aco; Asri Asri
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.6096

Abstract

This research aims to find out some of the asbabun nuzul verses of monotheism as a lesson for exploring formulas in cost-volume-profit analysis, including the break-even point formula. This interdisciplinary research is library research using qualitative descriptive analysis methods and quantitative descriptive methods. The results of this research show: 1) Most of the verses from the Qur'an are ibtidai verses, namely verses without asbabun nuzul. A small portion of the verses of the Qur'an are sababi verses or verses with asbabun nuzul because they are for: answering questions, rebuking violations, rejecting the world's offers and so on. Meanwhile, the existence of formulas in cost-volume-profit analysis is due to knowing the sales limit that brings profit/loss. These formulas are caused or started from the break-even formula that was developed. 2) A small portion of the verses from the Qur'an are monotheism verses which mean the only God who must be worshipped, the only Creator, the only Most Gracious, the only Most Merciful and other attributes. Meanwhile, in the break-even formula and other formulas in cost-volume-profit analysis, the only number is meaningful or caused by the selling price divided by the selling price.
Buying and Selling Imitation Products in the Perspective of Fiqh Muamalah Dahmayanti, Andi; Hawariah, Hawariah; Risdayani, Risdayani; Musriwan, Musriwan; Atikah, Nurul
Indonesian Journal of Islamic Economic Law Vol. 3 No. 1 (2026): Indonesian Journal of Islamic Economic Law
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/ijoel.v3i1.11922

Abstract

This study aims to analyse the fiqh muamalah review of the practice of buying and selling imitation products, which is now rampant in contemporary economic transactions. The type of research used is library research with a normative approach and deductive analysis. The results of the study show that formally, the sale and purchase of imitation products has fulfilled the pillars and requirements of the contract, namely the existence of ijab-kabul and the element of willingness (riḍā) between the seller and the buyer. However, from a broader perspective of fiqh muamalah, this practice is categorised as a transaction that is haram and prohibited. This prohibition is based on the existence of an element of ḍarar (harm) to a third party, namely the original manufacturer whose intellectual property rights are violated without permission or tolerance. In addition, this practice contains elements of tadlīs (deception) and garar related to the uncertainty of the quality of products that resemble the original goods but do not have the same quality standards. This study concludes that even though the formal requirements are met, the violation of other people’s property rights and the element of manipulation make this transaction incompatible with the principles of Islamic justice. The results of this study are expected to serve as a reference for academics, the government, and the public in understanding the limits of transaction honesty and the protection of the rights of original producers in order to create a muamalah ecosystem that is free from injustice.
Co-Authors Asri Asri Atikah, Nurul Dahmayanti, Andi Fadhlan Akbar Irwan Fitri Aco Musriwan, Musriwan Risdayani, Risdayani Rusdin, Muhammad