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All Journal Journal of International Islamic Business Studies
Mugni Muhit
Universitas Islam Negeri Sunan Gunung Djati Bandung
Economics, Econometrics & Finance

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The Urgency of Understanding Maqashid Al-Syariah In the Musyarakah Mutanaqishah Contract Mugni Muhit
Journal of International Islamic Business Studies Vol 1 No 1 (2024): JIIBS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/jiibs.v1i01.8208

Abstract

From the standpoint of maqasid sharia, this study aims to investigate whether it is urgent to implement the musyarakah mutanaqishah contract in Islamic banking in Indonesia. This study collects data using a descriptive qualitative technique with documentation. Secondary information on sharia standards, legislative provisions, operational requirements for sharia banking, sharia fatwas, operational and implementation standards, and research findings pertinent to the topic of discussion were utilised in this study. The data is then analyzed inductively. Analysis of the urgency of understanding maqasyid sharia in applying the musyarakah mutanaqishah contract. The results of the study found that the importance of understanding maqasyid sharia in a musyarakah mutanaqishah contract is necessary, considering that the spirit of msyarakah mutanaqisyah is rukhshah as a form of relief, while Islam always encourages lightening the burdens of others in a way that is mutual profit and loss sharing. From the perspective of risk imposition and equitable cooperation, this is also seen to be an alternative to mudharabah financing in Islamic banking, although it is not in conformity with the maqashid sharia and the regulations that have so far been in place in Indonesia
Classic and Contemporary Mudharabah Philosophy between Theoretical and Practice Muhammad Yunus; Mugni Muhit
Journal of International Islamic Business Studies Vol 1 No 1 (2024): JIIBS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/jiibs.v1i1.8209

Abstract

Islam as a religion of rahmatan lil'alamin pays great attention to human activities in muamalah, as well as in business matters. The cooperation system or often referred to as a participation contract in business (Mudharabah) is something that can be applied. The parties to this agreement are the fund manager (mudharib) and the fund owner (shohibul maal). However, along with the development of the times and the diverse business needs that require optimum capital, this kind of cooperation model has also undergone an evolution. Where in the initial concept there were only two unionized parties, in the current concept a third party is needed, namely Islamic financial institutions and the like. The goal of this study is to determine how mudharabah contracts are described in traditional fiqh texts and how LKS goods relate to mudharabah contracts.
Co-Authors Muhammad Yunus