Journal of Islamic Economics and Finance
Vol. 3 No. 4 (2025): November : Journal of Islamic Economics and Finance

Analisis Semantik Terminologi Akad Muamalah dalam Kitab Fath Al-Qarib Al-Mujib dan Relevansinya terhadap Terminologi Akuntansi Syariah Kontemporer

Mohamad Maftuh Fauzi (Sekolah Tinggi Ilmu Ekonomi Syariah Putera Bangsa Tegal)
Heros Satrio Wibowo (Sekolah Tinggi Ilmu Ekonomi Syariah Putera Bangsa Tegal)



Article Info

Publish Date
30 Nov 2025

Abstract

The development of the Islamic economy and finance has encouraged the widespread use of muamalah contract terminology in various Islamic financial products and contemporary Islamic accounting standards. Terms such as murābaḥah, muḍārabah, musyārakah, ijārah, and rahn, which originate from the corpus of classical Islamic jurisprudence (fiqh), are now employed as technical terminology in modern financial practices. This shift in the context of their usage has the potential to generate semantic transformation, thereby necessitating semantic analysis to examine the conceptual continuity between classical fiqh literature and contemporary Islamic accounting. This study aims to analyze the meanings of muamalah contract terminology in Fath al-Qarib al-Mujib and to examine its relevance to the terminology employed in contemporary Islamic accounting. The study adopts a qualitative approach using semantic analysis as its primary method. The research data consist of muamalah contract terminology found in Fath al-Qarib al-Mujib, which is analyzed through the identification of lexical meaning, terminological meaning, semantic relations, and semantic development within the context of the modern Islamic economy. The findings reveal that the muamalah contract terminology in Fath al-Qarib al-Mujib demonstrates strong conceptual continuity with the terminology used in Islamic accounting. Nevertheless, several terms have undergone functional expansion and semantic specialization as a consequence of the development of modern financial systems. These findings indicate that a comprehensive understanding of terminology in classical Islamic scholarly texts (turāth) is essential for maintaining conceptual consistency between classical fiqh al-muamalah and contemporary Islamic accounting practices. This study contributes to the advancement of Arabic semantic studies while strengthening the integration of Arabic language studies, fiqh al-muamalah, and Islamic accounting.

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Journal Info

Abbrev

JUREKSI

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

bidang Ilmu Manajemen dan Ekonomi Syariah. ekonomi Islam, keuangan publik Islam, keuangan Islam, akuntansi Islam, etika bisnis Islam, perbankan Islam, asuransi Islam, pemikiran ekonomi Islam, manajemen sumber daya manusia Islam, keuangan mikro Islam, ekonomi pembangunan Islam, Ekonomi moneter Islam, ...