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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) AL-BAYAN: JURNAL HUKUM DAN EKONOMI ISLAM
Aliyah, Ni'matul
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Religion Economics, Econometrics & Finance

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KETAHANAN EKONOMI ISLAM DI ERA VOLATILITAS GLOBAL: AKUNTABILITAS, TRANSPARANSI, DAN PERAN AUDIT SYARIAH Aliyah, Ni'matul; Rahima, Ghefira
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 2 (2025): Vol. 8 No. 2 Mei 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v8i2.6527

Abstract

Volatilitas global yang ditandai dengan gejolak pasar keuangan, ketidakpastian geopolitik, dan fluktuasi harga komoditas dapat mendatangkan tantangan yang sangat signifikan bagi stabilitas  ekonomi saat ini. Konteks tersebut, menawarkan ekonomi islam dalam kerangka kerja yang unik berlandaskan prinsip-prinsip keadilan, etika, dan pemerataan yang dapat membangun ketahanan ekonomi. Tujuan dari adanya penelitian ini adalah untuk menganalisis bagaimana akuntabilitas dan transparansi serta fungsi audit syariah dalam memperkuat ketahanan ekonomi islam di era volatilitas global. Metodologi penelitian ini menggunakan metode kualitatif dengan pendekatan studi literatur yang menganalisis berbagai publikasi ilmiah, buku, dan laporan terkait ekonomi islam. Hasil analisis menunjukkan bahwa akuntabilitas dan transparansi menjadi pilar utama dalam membangun kepercayaan dan mitigasi risiko dalam sistem ekonomi islam. Membangun akuntabilitas dan transparansi yang komprehensif serta di dukung dengan audit syariah yang profesional akan membantu menjaga ketahanan ekonomi islam di era volatilitas global.
Akad Kerjasama di Bidang Pertanian: Akad Muzara’ah dan Musaqat Nadya Aziz, Salfa Salsabila; Nisa', Iftita Zahrotun; Pratanti, Putri Dwi; Nur Aini, Intan; Tsabita, Rifda; Aliyah, Ni'matul; Kurniawan, Taufiq
AL-BAYAN: JURNAL HUKUM DAN EKONOMI ISLAM Vol. 5 No. 2 (2025): Desember
Publisher : Jurnal ini dipublikasikan oleh Pusat Penelitian dan Pengabdian Publikasi (P3M) STAI Nahdlatul Watan Samawa-licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the concept of cooperation contracts in the agricultural sector from an Islamic economic perspective through two main forms, namely muzara'ah and musaqat contracts, and examine their legal basis and implementation in agricultural practices in society. In this study, we use a descriptive qualitative method with a library research approach, which involves analysis of classical literature (fiqh muamalah) and modern (journals and Islamic economic regulations). The results show that the muzara'ah contract is a form of cooperation between landowners and cultivators where agricultural products are divided based on an agreement, while the musaqat contract is a collaboration in managing crops that have already grown, and cultivators are obliged to be responsible for maintaining the plants until harvest time. Both have a legal basis in the Qur'an, Hadith, and the consensus of scholars, which emphasize the importance of the principles of justice, willingness, and benefit in economic cooperation. The implementation of these contracts in several agricultural regions in Indonesia shows that the muzara'ah and musaqat models are still relevant as equitable cooperation systems, especially in increasing the productivity and welfare of smallholder farmers. This research concludes that the implementation of sharia agricultural contracts can be an alternative solution in realizing an economy based on justice, blessings, and sustainability. Strengthening regulations, education, and mentoring institutions are needed so that the practice of these contracts can be optimally implemented in the national agricultural system.
Co-Authors Nadya Aziz, Salfa Salsabila Nisa', Iftita Zahrotun Nur Aini, Intan Pratanti, Putri Dwi Rahima, Ghefira Taufiq Kurniawan Tsabita, Rifda