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Perbandingan Anjak Piutang/Take Over Perspektif MUI dan SEBI pada Implementasi Bank Indonesia Melalui Perbankan Syariah Adi Basuki Choirul; Anita Febriani
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.1501

Abstract

The development of the world of Islamic finance is growing rapidly in Indonesia, one of which is factoring or take over. This research was written and developed to determine the similarities and differences, as well as the concept of factoring or take over initiated by DSN-MUI and SEBI fatwas at Indonesian banks through Islamic banks. The method used is literature review with normative juridical research and observation of phenomena that occur today, which ultimately produces a conceptual paper by describing comparisons about factoring or take over systematically. The results of this study show that the concept of sharia factoring in the DSN-MUI fatwa uses wakalah bil ujrah, and the concept of Hiwalah contract in Bank Indonesia Circular Letter is the concept of debt transfer with Hiwalah muthlaqah and Hiwalah muqayyadah
Cryptocurrency sebagai aset digital dalam perspektif maqashid syariah: Analisis antara spekulasi dan investasi halal Novie Andriani Zakariya; Adi Basuki Choirul; Kholid Albar; Dimas Wahyu Rozaki; Mukhamad Roni; Syahrul Ulum; Mochammad Wafiyul Ahdi
Finance : Journal of Accounting and Finance Vol. 4 No. 1 (2026): Volume 4 Nomor 1, Mei 2026
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/1dfgns71

Abstract

Cryptocurrency has emerged as a digital asset that raises debates in Islamic economics regarding its legality and compliance with Maqasid al-Shariah principles. Previous studies mainly focused on the legal and technical aspects of cryptocurrency, while limited research comprehensively examines it through the Maqasid al-Shariah framework. This study aims to analyze whether cryptocurrency can be categorized as a Shariah-compliant investment or speculative practice prohibited in Islam. This research employs a qualitative approach using library research methods through the analysis of academic literature, fatwas, and relevant documents. The findings indicate that cryptocurrency has the potential to become a Shariah-compliant financial instrument if supported by real economic value, transparent governance, and proper regulation. However, excessive speculation, market volatility, and anonymity remain major challenges that may contradict Islamic principles of wealth protection and social justice. Therefore, a Maqasid-based regulatory and screening framework is needed to ensure cryptocurrency operates in accordance with Shariah values.
PROGRAM PENGUATAN LITERASI KEUANGAN SYARIAH BAGI PEMUDA KARANG TARUNA SEBAGAI UPAYA MENINGKATKAN KEMANDIRIAN EKONOMI Adi Basuki Choirul; Dimas Wahyu Rozaki; Muhammad Adi Adrian; Moh. Kaisul Afkar; Muhammad Fatur Rahman; Anis Ilham
DEVELOPMENT: Journal of Community Engagement Vol. 5 No. 2 (2026): Juni
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/7t6ap920

Abstract

This community service activity aims to strengthen Islamic financial literacy among youth members of the Karang Taruna organization in Prasung Village, Sidoarjo Regency, through Islamic financial literacy education. This program was motivated by the limited level of Islamic financial literacy among Karang Taruna youth, which is considered an important factor in enhancing economic independence. The study employed a descriptive-participatory approach through Participatory Action Research (PAR), as it actively involves Karang Taruna members in identifying problems, formulating solutions, and evaluating program activities. Through the PAR approach, participants were not merely the objects of the program but also acted as active subjects directly involved in strengthening Islamic financial literacy and fostering economic self-reliance. The results indicate that the program was effective in improving the Islamic financial literacy capacity of Karang Taruna youth while simultaneously encouraging the development of economic independence among young people in Prasung Village. Furthermore, the program contributed to increasing youth motivation to achieve economic self-reliance through productive activities and more prudent financial management. Therefore, strengthening Islamic financial literacy can serve as an effective community empowerment strategy to support inclusive, productive, and sustainable rural economic development.