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All Journal Journal of Sharia Economics Maaliyah
Ahmad Rifat Mathar
Institut Ilmu Al-Qur`an, Jakarta
Religion Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Ijtihad Method in Determining of the Fatwa Dewan Syariah Nasional – Majelis Ulama Indonesia (DSN-MUI) Ahmad Rifat Mathar
Maaliyah: Journal of Islamic Economic Law and Islamic Finance Vol. 1 No. 1 (2025): Maaliyah: Journal of Islamic Economic Law and Islamic Finance
Publisher : Universitas Darunnajah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61159/maaliyah.v1i1.525

Abstract

This study explores the ijtihad methodology used by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) in formulating fatwas on contemporary Islamic economic and financial issues. Amid rapid advancements in financial products and digital transactions, conventional fiqh often proves inadequate, prompting the need for contextual legal reasoning. The research applies qualitative library research with a descriptive-analytical approach, focusing on content analysis of DSN-MUI fatwas. The study reveals that DSN-MUI employs a distinctive and structured ijtihad framework, known as makharij fiqhiyyah, to formulate relevant and applicable fatwas. This method integrates classical usul fiqh with contextual considerations and comprises four key components: al-Taysīr al-Manhajī (methodological facilitation), tafrīq al-ḥalāl ‘an al-ḥarām (distinguishing halal from haram), i‘ādat al-naẓar (re-evaluation of legal opinions), and taḥqīq al-manāṭ (legal cause verification). The fatwas produced are not only theoretically sound but also function as semi-binding references within Indonesia’s legal framework, reflecting DSN-MUI’s role as a mediator between Islamic legal tradition and the dynamics of the modern financial system. This study contributes to understanding how Islamic legal institutions adapt traditional jurisprudence to meet the demands of contemporary economic realities in a practical and accountable manner
Ijtihad Method in Determining of the Fatwa Dewan Syariah Nasional – Majelis Ulama Indonesia (DSN-MUI) Ahmad Rifat Mathar
Maaliyah: Journal of Islamic Economic Law and Islamic Finance Vol. 1 No. 1 (2025): Maaliyah: Journal of Islamic Economic Law and Islamic Finance
Publisher : Universitas Darunnajah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61159/maaliyah.v1i1.525

Abstract

This study explores the ijtihad methodology used by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) in formulating fatwas on contemporary Islamic economic and financial issues. Amid rapid advancements in financial products and digital transactions, conventional fiqh often proves inadequate, prompting the need for contextual legal reasoning. The research applies qualitative library research with a descriptive-analytical approach, focusing on content analysis of DSN-MUI fatwas. The study reveals that DSN-MUI employs a distinctive and structured ijtihad framework, known as makharij fiqhiyyah, to formulate relevant and applicable fatwas. This method integrates classical usul fiqh with contextual considerations and comprises four key components: al-Tays?r al-Manhaj? (methodological facilitation), tafr?q al-?al?l ‘an al-?ar?m (distinguishing halal from haram), i‘?dat al-na?ar (re-evaluation of legal opinions), and ta?q?q al-man?? (legal cause verification). The fatwas produced are not only theoretically sound but also function as semi-binding references within Indonesia’s legal framework, reflecting DSN-MUI’s role as a mediator between Islamic legal tradition and the dynamics of the modern financial system. This study contributes to understanding how Islamic legal institutions adapt traditional jurisprudence to meet the demands of contemporary economic realities in a practical and accountable manner
IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE PRINCIPLES AND SHARIA COMPLIANCE IN ZAKAT MANAGEMENT INSTITUTIONS Ahmad Rifat Mathar; Nurkholis Muchtar; M. Dawud Arif Khan
Journal of Sharia Economics Vol. 7 No. 2 (2026): Islamic Economics
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v7i2.10582

Abstract

This research analyzes and compares the implementation of good corporate governance (GCG) and Sharia compliance at two leading National Zakat Institutions (LAZNAS) in Indonesia, Dompet Dhuafa and Baitulmaal Muamalat, whose contrasting origins — civil-society versus Sharia-banking-corporate — offer insight into how institutional background shapes governance models and strategies for safeguarding public funds. Using a qualitative method with a normative-empirical legal approach, data were collected through document analysis and in-depth interviews with stakeholders at both institutions, focusing on the five GCG principles (transparency, accountability, responsibility, independency, fairness), good amil governance (GAG), and Sharia-compliance mechanisms across fund collection, management, and distribution. The findings show that both institutions implement GCG and Sharia compliance effectively but through different patterns: Dompet Dhuafa favors a more organic, socially oriented approach, while Baitulmaal Muamalat is more structured and formal, though both converge on reporting transparency, amil professionalization, and a strengthened Sharia Supervisory Board. The study concludes that an integrative model combining both approaches offers the most effective path forward for LAZNAS governance in Indonesia.
Co-Authors M. Dawud Arif Khan Nurkholis Muchtar