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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Dewi Nur Fatmah
Program Studi Hukum Ekonomi Syariah, Universitas Muhammadiyah Surabaya
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Hukum Bisnis Syariah dalam Perspektif Hukum Positif dan Hukum Islam Dewi Nur Fatmah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11221

Abstract

This study aims to analyze Islamic business law from the perspectives of Islamic law and Indonesian positive law, with particular emphasis on differences in philosophical foundations, sources of law, and regulatory objectives, as well as their implications for legal certainty and justice. This research employs a normative legal method using statutory, conceptual, and comparative approaches. The findings indicate that Islamic business law within Islamic jurisprudence is grounded in divine revelation and maqasid al-shariah, emphasizing substantive justice and public welfare, whereas Indonesian positive law primarily focuses on formal legality and legal certainty. Although there are points of convergence in protecting the interests of the parties and preventing harmful business practices, differences in the paradigms of the two legal systems may give rise to normative disharmony. Therefore, harmonization efforts are required that go beyond formal-legislative measures and are capable of internalizing the substantive values of Sharia within the national legal system.
Tinjauan Fiqih Muamalah terhadap Sistem Escrow dalam Marketplace Dewi Nur Fatmah; Apriantini Kusumawati; Arin Tontami; Zainal Arifin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i7.12189

Abstract

The development of marketplaces in digital commerce has created various problems, such as fraud, product discrepancies, and transaction disputes. To address these issues, marketplaces implement an escrow system as a transaction security mechanism by holding payment funds until the buyer confirms receipt of the goods. This study aims to analyze the escrow system from the perspective of fiqh muamalah using a normative legal research method through library research. The results show that the escrow system is generally permissible in Islam because it contains elements of wakalah, wadiah, and ujrah contracts and aims to ensure transaction security and protect the rights of all parties involved. However, its implementation must be conducted transparently and fairly to avoid elements of riba, gharar, and fraud (tadlis).
Tinjauan Fiqih Muamalah terhadap Sistem Escrow dalam Marketplace Dewi Nur Fatmah; Apriantini Kusumawati; Arin Tontami; Zainal Arifin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i7.12189

Abstract

The development of marketplaces in digital commerce has created various problems, such as fraud, product discrepancies, and transaction disputes. To address these issues, marketplaces implement an escrow system as a transaction security mechanism by holding payment funds until the buyer confirms receipt of the goods. This study aims to analyze the escrow system from the perspective of fiqh muamalah using a normative legal research method through library research. The results show that the escrow system is generally permissible in Islam because it contains elements of wakalah, wadiah, and ujrah contracts and aims to ensure transaction security and protect the rights of all parties involved. However, its implementation must be conducted transparently and fairly to avoid elements of riba, gharar, and fraud (tadlis).
Hukum Bisnis Syariah dalam Perspektif Hukum Positif dan Hukum Islam Dewi Nur Fatmah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11221

Abstract

This study aims to analyze Islamic business law from the perspectives of Islamic law and Indonesian positive law, with particular emphasis on differences in philosophical foundations, sources of law, and regulatory objectives, as well as their implications for legal certainty and justice. This research employs a normative legal method using statutory, conceptual, and comparative approaches. The findings indicate that Islamic business law within Islamic jurisprudence is grounded in divine revelation and maqasid al-shariah, emphasizing substantive justice and public welfare, whereas Indonesian positive law primarily focuses on formal legality and legal certainty. Although there are points of convergence in protecting the interests of the parties and preventing harmful business practices, differences in the paradigms of the two legal systems may give rise to normative disharmony. Therefore, harmonization efforts are required that go beyond formal-legislative measures and are capable of internalizing the substantive values of Sharia within the national legal system.
Analisis Laporan Arus Kas dalam Menilai Kinerja Keuangan Lembaga Keungan Syariah Dewi Nur Fatmah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i8.12678

Abstract

The cash flow statement is an essential component of financial reporting that provides information regarding the cash inflows and cash outflows of an entity during a specific period. In Islamic financial institutions, the cash flow statement is not only used to assess liquidity and financial performance but also serves as a monitoring instrument for ensuring Sharia compliance. This study aims to analyze the role of the cash flow statement in evaluating the financial performance of Islamic financial institutions and to examine its implementation based on Indonesian Islamic accounting standards. The research employs a normative legal research method using both a conceptual approach and a statutory approach. Data were collected through a literature review based on the Qur’an, Hadith, fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), Islamic Financial Accounting Standards (PSAK Syariah), books, and relevant scientific journals. The findings indicate that the cash flow statement performs a dual function: as a tool for evaluating financial performance and as an instrument to ensure that all cash receipt and disbursement activities are conducted in accordance with Sharia principles. An analysis of PSAK 101, PSAK 102, PSAK 105, and PSAK 106 demonstrates that Indonesian Islamic accounting standards provide adequate guidance for the presentation of cash flow statements based on Sharia contracts. This study contributes to strengthening the understanding that the cash flow statement is not solely oriented toward financial aspects but also serves as a means of promoting transparency, accountability, and Sharia compliance within Islamic financial institutions.
Analisis Laporan Arus Kas dalam Menilai Kinerja Keuangan Lembaga Keungan Syariah Dewi Nur Fatmah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i8.12678

Abstract

The cash flow statement is an essential component of financial reporting that provides information regarding the cash inflows and cash outflows of an entity during a specific period. In Islamic financial institutions, the cash flow statement is not only used to assess liquidity and financial performance but also serves as a monitoring instrument for ensuring Sharia compliance. This study aims to analyze the role of the cash flow statement in evaluating the financial performance of Islamic financial institutions and to examine its implementation based on Indonesian Islamic accounting standards. The research employs a normative legal research method using both a conceptual approach and a statutory approach. Data were collected through a literature review based on the Qur’an, Hadith, fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), Islamic Financial Accounting Standards (PSAK Syariah), books, and relevant scientific journals. The findings indicate that the cash flow statement performs a dual function: as a tool for evaluating financial performance and as an instrument to ensure that all cash receipt and disbursement activities are conducted in accordance with Sharia principles. An analysis of PSAK 101, PSAK 102, PSAK 105, and PSAK 106 demonstrates that Indonesian Islamic accounting standards provide adequate guidance for the presentation of cash flow statements based on Sharia contracts. This study contributes to strengthening the understanding that the cash flow statement is not solely oriented toward financial aspects but also serves as a means of promoting transparency, accountability, and Sharia compliance within Islamic financial institutions.
Co-Authors Apriantini Kusumawati Arin Tontami Zainal Arifin