cover
Contact Name
Devid Frastiawan Amir Sup
Contact Email
aliktisab@unida.gontor.ac.id
Phone
+6285234190637
Journal Mail Official
aliktisab@unida.gontor.ac.id
Editorial Address
Jl. Raya Siman Ponorogo, Telp. (0352) 483762, Fax. (0352) 488182, Ponorogo, Jawa Timur, Indonesia
Location
Kab. ponorogo,
Jawa timur
INDONESIA
Al-Iktisab: Journal of Islamic Economic Law
ISSN : 25804251     EISSN : 2615661X     DOI : -
Core Subject : Economy, Social,
Al-Iktisab: Journal of Islamic Economic law is a peer reviewed journal published by University of Darussalam (UNIDA) Gontor. The journal is semi-annual journal issued on May and November. The aims of the journal is to explore and develop economics related to Islamic laws that cover issues both from Indonesia and overseas. Moreover, the editor accepts final manuscripts that have not been sent to other journal for publication. Those interested in subscribing to the Journal, advertising in the Journal, submitting manuscripts to the Journal, or otherwise communicating with the Journal, should contact at aliktisab@unida.gontor.ac.id.
Articles 153 Documents
The Role of State on Social Justice: An Analysis from Ibn Sina’s Perpective Nurizal Ismail; Eko Nur Cahyo
AL- IKTISAB Journal of Islamic Economic Law Vol 2, No 1 (2018)
Publisher : Universitas Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (642.748 KB) | DOI: 10.21111/al-iktisab.v2i1.2398

Abstract

Every nation attempts to provide welfare for its citizen such as better economic growth,social security and better life. All economic systems either Capitalism or Socialism has thesame objective to provide welfare for its nation. In Islam, welfare lies in complete justice,mercy, welfare, and wisdom; anything that departs from justice to injustice, from mercyto harshness, from welfare to misery and from wisdom to folly has nothing to do with theShari’ah. The Islamic concept and values on welfare of the society are related to Islamiceconomic history that can be found from Qur’an and Sunnah and Islamic literatures suchas history, fiqh, philosophy, kalam, and tasawwuf. it is assumed that there are some Muslimscholars whose works are related to role of state on welfare. Therefore, the study attempts toknow the role of state on social justice derived from Ibn Sina and give some critical study onhis thought. To achieve its objectives; this study employs qualitative research that refers tothe meanings, concepts, definitions, characteristics, metaphors, symbols and descriptions ofthe matter understudy. Moreover, it is used content and descriptive analysis to get findingof the study. The data collection is generated from Islamic sources. The finding of this studyis that Ibn Sina’s thought on state role to promote social justice containts of providing law,job opportunities and social security. These roles of state can contribute to harmony, peaceand welfare of the society.
The Administration of Halalan Tayyiban Products and Services in the Era of Islamic Caliphates under Hisbah Institution Abdurrahman Raden Aji Haqqi
AL- IKTISAB Journal of Islamic Economic Law Vol 1, No 2 (2017)
Publisher : Universitas Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.136 KB) | DOI: 10.21111/al-iktisab.v1i2.2385

Abstract

A caliphate is a territory under the leadership of an Islamic steward known as acaliph, a person considered a religious successor to the Muhammad and a leader of theentire Muslim community. Historically, the caliphates were polities based in Islam whichdeveloped into multi-ethnic trans-national empires. During the medieval period, threemajor caliphates existed: the Rashidun Caliphate (632–661), the UmayyadCaliphate (661–750) and the Abbasid Caliphate (750–1258). The fourth major caliphate,the Ottoman Caliphate, established by the Ottoman Empire in 1517. One of the dutiesof a caliph is to administer and control the market which was included in Hisbah system.The Hisbah is a religious institution under the authority of the state that appointspeople to carry out the responsibility of enjoining what is right, whenever people start toneglect it, and forbidding what is wrong, whenever people start to engage in it. Thepurpose of this is to safeguard society from deviance, protect the faith, and ensure thewelfare of the people in both religious and worldly manners according to the Law ofAllah. Allah has made it obligatory upon all Muslims to enjoin good and forbid wrongdoingto the extent of their knowledge and abilities. Halalan Tayyiban products and serviceswere controlled under this institution. And this paper is an attempt to highlight suchcontrol in the history of Islam. How were Halalan Tayyiban products and servicesadministered and controlled?
Law Enforcement through Justice and Ethical Institution: Historical Perspective Siti Aisyah; Nurizal Ismail
AL- IKTISAB Journal of Islamic Economic Law Vol 2, No 1 (2018)
Publisher : Universitas Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.42 KB) | DOI: 10.21111/al-iktisab.v2i1.2394

Abstract

Islam is the way of life which guides mankind to attain the happiness in here and thehereafter (falah). It is also a religion of peace through the submission to the will and laws ofGod, advocates the establishment of ethic and social justice in order to achieve peace. In thehistory of Islam, enforcement of law was implemented to preserve good ethic and justice in thesociety. Therefore, it is needed to know how the implementation of Islamic law enforcementregarding ethic and justice in Islamic framework. This paper aims to study how the Islamicstate in the early of Islam pays attention to ethic and justice of society in its governmentaffair or administration and how the wilāyat al mazālim and hisbah as Islamic institutionwill stand for law enforcement to promote justice and higher ethic in the society. Moreover,finding of the study states that the Justice and ethical values have been still concerned byIslamic State. The administration of justice carried out by Muslim should consist of theapplication of Shari’ah in name of God without any temporal consideration. Enforcementof law regarding ethic and justice is manifested in hisbah and wilāyat al-mazālim. Eachinstitution has different duties, but has mutual relation to administrate the state towardwelfare state. The hisbah institution plays its role to command good action (amar ma’ruf)and prohibit evil (nahi munkar). It has a responsible for the implementation of Shari’ahprinciples in society. Furthermore, wilāyat al-mazālim is an institution that carries out thejustice around the society. This institution looks into the cases which are not included incommon court authority, such as persecution matters which are committed by the authority,judges or member ruling family.
Potential of Sharia Financial Institutions in Supporting Indonesia's Economic Growth Annas Syams Rizal Fahmi
AL- IKTISAB Journal of Islamic Economic Law Vol 3, No 1 (2019)
Publisher : Universitas Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v3i1.3906

Abstract

Basically, Islamic financial institutions have existed since the time of the Prophet SAW, but their development and inauguration have been initiated today. The existence of this institution is intended to restore the community's economic system to what has been regulated by religion with all its orders and prohibitions. The type of development is increasingly becoming an alternative to every conventional economic transaction. Islamic financial institutions in the community's view are positive enough to avoid conventional economic systems, but there are also those who think negatively due to cases experienced by a number of Islamic financial institutions. The potential possessed by Islamic finance institutions is quite large both from macro and micro economies, especially for national development through poverty reduction and gap reduction.
Comparative Analysis of Calculation of Income Tax Article 21 and Zakat Tutut Adiningsih; Ronan Roby Cahyandi
AL- IKTISAB Journal of Islamic Economic Law Vol 3, No 2 (2019)
Publisher : Universitas Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v3i2.3911

Abstract

The purpose of this paper is to examine the comparison of Article 21 Income Tax calculations using the gross method, the net method, and the gross-up method to find out which method is most profitable for company profits. This study uses similar comparisons that were made for the calculation of zakat, which also used 2 (two) methods, namely the net and gross methods. Data on employee salaries used in this study are secondary data obtained from PT. Sinar Abadi Pratama Sejahtera in 2018. The analytical method used in this study is a descriptive analysis with a qualitative approach. The findings in this study are to show that of the three methods of calculating Article 21 Income Tax, the most significant profit is the gross-up method. As for the calculation of zakat, which is beneficial for zakat payers is to use the net method. Calculation of Income Tax Article 21 gross-up method, produces the smallest corporate income tax while still meeting the tax requirements. Employees enjoy the benefits of receiving income tax benefits so that they can receive a full salary. On the net zakat calculation method, the zakat calculation is smaller than if using the gross method.
Analysis of Sharia Law in The Management of Sales at Gas Station Mini Pertalite (Case Study in Mlarak Small Public Gas Stations) Annas Syams Rizal Fahmi; May Shinta Retnowati; Emha Afifudzaki Anwar
AL- IKTISAB Journal of Islamic Economic Law Vol 2, No 2 (2018)
Publisher : Universitas Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v2i2.3902

Abstract

Opportunities to sell Fuel (BBM), especially pertalite in Mlarak sub-district, are getting easier and faster with the help of new machines distributed to several corners of the village. Similar to General Gas stations, sales are made using dispenser machines, the amount of volume and price are clearly exposed on the display boards. However, there are still acts of some persons in Small Gas Station that do not heed the Islamic norms in sales, ie do not sell fuel oil does not match the dosage that should be. Though the right dose that has been agreed in the contract is a legal requirement for selling and buying, so the sale is included in the category of gharar. From the results of this study, it can be concluded that there is still a mini gas station in Mlarak sub-district that cheats the actual dosage, this indicates the practice of Trading contains elements of gharar and haram law in Islam, because it harms the consumer. With this research, it is expected to make the society especially the seller of Pertalite at Small Gas Station aware of the form of Trading they do, because every relationship with human not only to seek personal gain, but also to bring benefit and goodness to others.
Analysis of The Influence of Services and Procedures of Claim Submission on The Interest of Participants in Islamic Insurance (Case Study in General Takaful for Motor Vehicle Insurance Jakarta 2019) Faridl Noor Hilal; Nurus Shofiyana
AL- IKTISAB Journal of Islamic Economic Law Vol 3, No 1 (2019)
Publisher : Universitas Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v3i1.3907

Abstract

The financial industry as the financial support of the state is not only support with the banking industry but also support non-banks industry, one of them is insurance. Islamic insurance is a risk management effort that will occur in the future that applies the concept of Islam in its operations. Accidents and natural disasters can occur at any time, especially when living in a country like Indonesia, people try to minimize financial losses caused by disasters that it can be save with insurance. An understanding of the participants about Polis in Islamic Insurance become a reason of the researcher to analyze the influence of the participant in Islamic Insurance. This research was carried out to determine the influence of services and procedures of claim submission towards participants' interest in Islamic insurance. The method used by researchers was a quantitative descriptive method by looking for significance between variables using a simple formula of multiple correlation, with data collecting techniques those are observation, interview, questionnaire and documentation. With sampling techniques of the population amount 61 respondent with purposive sampling. Based on the results of the analysis and discussion, it can be concluded that Service (X1) and the Claim Submission Procedure (X2) affected customer interest in Sharia Insurance (Y). The Fcounting and Ftable tests showed that the results were significant, that the Fcounting value was greater than Ftable (35.11 > 3.16), while the coefficient of determination was indicated by the R2 value of 0.5476 or 54.76% affecting the interest of customers in Islamic insurance, while 45.24% was influenced by other variables unobserved.
Building The Spirit of Independent Business Through The Manifestation of Islamic Entrepreneurship (Brain-Mouth-Muscle) Selamet Hartanto
AL- IKTISAB Journal of Islamic Economic Law Vol 2, No 2 (2018)
Publisher : Universitas Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v2i2.3898

Abstract

Building an independent business spirit is very important. This entrepreneurial spirit has its own strength in the face of intense competition in the global economy. Therefore, to strengthen the economy of the country in general and to strengthen the family economy in the area ofentrepreneurship should be encouraged. To build a spirit of independent business, many models that can be implanted in the soul of a person. Things that should not be abandoned are Islamic values. There are keywords that must be considered 3A, namely amanah, al-akhlak al-karimah, and al Qur'an. In the real entrepreneurship, a man is equipped by God with brain, talk and muscle as the basis for entrepreneurship maximally. Maximizing one of the three, humans are able to survive in entrepreneur contestation. Especially if the three are collaborated into a single unit and used maximally, then the results will also be the maximum and satisfactory.
Fiqh Review on The Use of Sharia Credit Card Based on Fatwa DSN MUI No: 54/DSN-MUI/X/2006 Soritua Ahmad Ramdani Harahap; Muhammad Ulul Azmi; Setiawan bin Lahuri
AL- IKTISAB Journal of Islamic Economic Law Vol 3, No 2 (2019)
Publisher : Universitas Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v3i2.3912

Abstract

This study describes the fiqh review in the use of Islamic credit cards. In general, the opinions of leading scholars state that credit card transactions can be categorized in the kafalah, wakalah, hawalah, qardh, and ijarah agreements. These contracts are legally permissible and their use is adjusted to the transaction. In this study using a type of qualitative research with a literature study method approach. The results of this study explain that Islamic credit cards should be able to maintain the principle of utility in their using. This is based on the perspective of the principle of maslahah, which not only sees direct benefits or worldly benefits, but also sees benefits for the hereafter. So that there is a balance between the world and the hereafter in the fortified by ad-dharurat al-khams, namely preserving religion, soul, reason, descent, and wealth.
Spirituality of Maslahah Based Waste Management Selamet Hartanto
AL- IKTISAB Journal of Islamic Economic Law Vol 3, No 1 (2019)
Publisher : Universitas Darusssalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/al-iktisab.v3i1.3903

Abstract

The volume of waste generated by the various activities of human beings every day is always increasing. This waste becomes an urgent issue that requires special attention in handling it, especially in major cities of Indonesia. This management requires an effective and efficient method because the acceleration in this issue is very urgent. If the management is not appropriate and right on target, it will be impossible for 2020 to realize Indonesia is clean from waste. One of the things that should be done well is the management problem. Management offers that can be applied among others are the maslahah based waste management. This concept maps waste management from upstream to downstream in waste management. In this case there are several concepts to be done, including the planned behavior, understanding the community about waste, entrepreneurship, spirituality, and others. Management is certainly not only the responsibility of one party but all parties must synergize in waste management that can be a time bomb. It means if the management is not effective and efficient, then the impact will be dangerous for the survival of the community.

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