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Al-Amwal : Journal of Islamic Economic Law
Published by Institut Agama Islam Negeri Palopo
ISSN : 25410105     EISSN : 25413910     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Other
Al-Amwal, p-2541-0105, e-2541-3910, Journal of Islamic economic law is peer-reviewed journal published by The Faculty of Syariah, Institut Agama Islam Negeri Palopo. Al Amwal focus on the research of Islamic Economic Law. The journal is issued twice a year on March and September. The aims of the journal is to explore and develop economics related to Islamic Law.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol 6, No 2 (2021): AL-AMWAL : JOURNAL OF ISLAMIC ECONOMIC LAW" : 7 Documents clear
KEPASTIAN HUKUM DALAM PERHITUNGAN PPh AKAD IJARAH MUNTAHIYAH BITTAMLIK Muh Yassir Akbar Ramadhani
Al-Amwal : Journal of Islamic Economic Law Vol 6, No 2 (2021): AL-AMWAL : JOURNAL OF ISLAMIC ECONOMIC LAW
Publisher : Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v6i2.2169

Abstract

Agreement of Ijarah Muntahiyah Bittamlik is a rent buy contract in sharia banking. But, it creates problem for sharia banking because there is multiple interpretations at Regulation of Ministry of Finance No.136/PMK.03/2011 about imposition of tax income for business activities in Islamic Fincancing. The aim of research is to know type of legal interpretation which use by account representative to calculate income tax from Ijarah Muntahiyah Bittamlik’s agreement and also the theory that use to make interpretation of account representative become even. Research method which use is normative method with conseptual approach. The result is account representative use authentic legal interpretation and extensive interpretation. As for theory that can use for even the interpretation is legal certainty by way of merge Regulation of Ministry of Finance No.136 and No.137. Other than that, it need to be held training of statutory techniques so that legal interpretation of account representative becomes even.Key words: legal interpretation, legal certainty, income tax, agreement of ijarah muntahiyah bittamlik.
IMPLEMENTASI AKAD SALAM PADA PERUSAHAN RETAIL DI TASIKMALAYA Dede Aji Dede Aji; Muhammad Abduh
Al-Amwal : Journal of Islamic Economic Law Vol 6, No 2 (2021): AL-AMWAL : JOURNAL OF ISLAMIC ECONOMIC LAW
Publisher : Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v6i2.2037

Abstract

AbstractThe online market phenomenon raises a new problem, namely the discrepancy between goods, quality and delivery time, so that it can cause losses and unfairness in business competition. The method approach used is qualitative by interviewing three large companies as providers of community needs. The results of the study indicate that transactions carried out using a salam contract are in accordance with the rules of Islamic law, because they have fulfilled the antarodin principle and there is a fulfillment of rights and obligations between the seller and the buyer..AbstrakFenomena pasar online memunculkan masalah baru adalah ketidaksesuaian antara barang, kualitas dan waktu penyerahan, sehingga dapat menimbulkan kerugian dan ketidaksehatan dalam persaingan usaha.Tujuaan penelitian untuk  menganalisis jual beli  akad salam yang dilakukan perusahaan di Tasikmalaya. Pendekatan  metode yang digunakan adalah kualitatif dengan teknik wawancara  tiga perusahaan besar sebagai penyedia kebutuhan masyarakat. Hasil penelitian menyebutkan bahwa transaksi yang dilakukan dengan menggunakan akad salam adalah sesuai dengan kaidah hukum Islam, karena telah memenuhi prinsip antarodin dan terdapat  pemenuhan antara hak dan kewajiban antara penjual dan pembeli.
PILIHAN SENGKETA EKONOMI SYARIAH: KONSEP MELALUI LITIGASI Dan NON LITIGASI hendrianto hendrianto
Al-Amwal : Journal of Islamic Economic Law Vol 6, No 2 (2021): AL-AMWAL : JOURNAL OF ISLAMIC ECONOMIC LAW
Publisher : Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v6i2.1794

Abstract

This study aims to reveal the comparative norms of sharia economic dispute resolution through litigation and non-litigation, both in terms of settlement time, costs, procedures, settlement institutions, enforcement of rights, and justice.research (Library Library Research Research) Thisuses documentation data collection techniques with data analysis, namely comparative analysis. The results showed that both litigation and non-litigation attempt to apply legal justice in resolving cases. While the differences exist in terms of the relatively long settlement time through litigation, the cost of cases through litigation is relatively expensive, procedures through formal litigation while informal non-litigation, there is only one litigation settlement institution, namely the court, while non-litigation has more variations in deliberation, consultation, mediation, conciliation or assessment of experts and arbitrator, litigation is the enforcement of rights, while non-litigation is not, and through litigation feels less justice, while non-litigation prioritizes the agreement of both parties.
PERLINDUNGAN KONSUMEN TERHADAP JUAL BELI COKLAT SILVER QUEEN BLOCK DALAM PERSPEKTIF HUKUM EKONOMI SYARIAH Dewi Amrom Musta’idah; Yumna Hasna’ Azizah; Doli Witro; Dena Ayu; Muhamad Izazi Nurjaman
Al-Amwal : Journal of Islamic Economic Law Vol 6, No 2 (2021): AL-AMWAL : JOURNAL OF ISLAMIC ECONOMIC LAW
Publisher : Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v6i2.2376

Abstract

Buying and selling silver queen block chocolate is currently in great demand by consumers. However, there are several problems in buying and selling chocolate in practice, including the lack and incompatibility of information about the chocolate being sold. This study highlights consumer protection for buying and selling silver queen block products and the responsibility of business actors to buy and sell silver queen block products in the marketplace. The research, including normative juridical research, is legal research using a literature review. The study results show that consumer protection against buying and selling silver queen block chocolate is in the form of the right for consumers to know the factual information about the purchased silver queen block chocolate. Meanwhile, if the consumer feels aggrieved as a result of consuming the chocolate, the buyer receives compensation from the seller in the form of a refund and replacement of goods equivalent to or following the value of the goods returned, this regulation is following applicable law with Article 19 of Law Number 8 of 1999 concerning Consumer Protection. When viewed from the perspective of sharia economic law, the concept of khiyar in online buying and selling is able to provide protection for buyers when the goods ordered are not in accordance with expectations and the application of the khiyar concept in practice will create transactions that provide benefits and avoid harm. 
ANALISIS HUKUM EKONOMI SYARIAH KOMPETENSI, INDEPENDENSI DAN PROFESIONALISME TERHADAP KINERJA AUDIT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH DI KOTA MAKASSAR Andi Gunawan Ratu Chakti
Al-Amwal : Journal of Islamic Economic Law Vol 6, No 2 (2021): AL-AMWAL : JOURNAL OF ISLAMIC ECONOMIC LAW
Publisher : Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v6i2.2399

Abstract

This study aims to examine the effect of competence, independence, and professionalism on the performance of the regional inspectorate apparatus and examine the auditor's compliance with the Professional Standards of Public Accountants (SPAP). The general problem in this study is that the audit findings were not detected by the inspectorate apparatus as internal auditors, but were found by the external auditor, namely the Supreme Audit Agency (BPK). Operationally, research variables are described in several indicators. The variable of apparatus competence is translated into three indicators, namely mastery of accounting and auditing standards, governance insights, and skills improvement programs. The variable of apparatus independence is translated into two indicators, namely personal disturbances and external disturbances. The variable of apparatus professionalism is translated into four indicators, namely: dedication to the profession, social obligation, independence, and confidence in the profession. The audit performance variable is translated into four indicators, namely: process quality, result quality, and audit follow-up.The population of this research is Makassar City Regional Inspectorate apparatus who follow periodic inspections. Data were collected from questionnaires distributed to respondents. The variables in this study are independent variables (X1), independence (X2) and professionalism (X3), while the dependent variable is audit performance (Y). Data were analyzed using multiple linear regression analysis (multiplerepression).The results showed that competence and professionalism had a positive and significant effect on audit performance, while the independence variable had no significant effect on audit performance. The coefficient of determination shows that competence, independence, and professionalism together contribute to the dependent variable (audit performance) of 72.2%, while the remaining 27.8% is influenced by other factors outside the model. The implication of the findings of this study on efforts to realize a quality audit is the need for professionalism to auditors regarding the urgency of a quality audit in addition to efforts to increase competence through training.
KONSEP SISTEM AKAD HYBRID : REGULASI PENGATURAN DAN IMPLEMENTASI PADA PERBANKAN SYARIAH DI INDONESIA Muhammad Fachrurrazy; Tryambarwati Tryambarwati
Al-Amwal : Journal of Islamic Economic Law Vol 6, No 2 (2021): AL-AMWAL : JOURNAL OF ISLAMIC ECONOMIC LAW
Publisher : Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v6i2.3576

Abstract

The purpose of this study is to analyze and explore the concept of hybrid contracts which are widely applied to Islamic banking. A description of the phenomenon that still does not comprehensively understand the meaning of the prohibition in sharia economic law regarding two or more contracts used in one contract so that it is subject to the prohibition of the hadith of the Prophet SAW regarding the prohibition of combining two or more contracts in one transaction (agreement/sales purchase). The method used in this research is normative empirical by relying on the norms of the rules that apply to jurisprudence and Islamic law as this research approach. The data material used is taken from searching, reading and recording activities from written works in the form of books and sources of Islamic law (legal products) as well as tracing case studies as a description of phenomena to see conformity between norms and facts in the field related to the discussion. The steps for processing and analyzing data materials use qualitative methods and are presented descriptively. Tujuan dari penelitian ini adalah menganalisis dan mengeksplorasi dari konsep akad hybrid dimana banyak diterapkan pada perbankan syariah. Gambaran fenomena yang masih belum secara komprehansif memahami makna larangan dalam hukum ekonomi syariah terkait dua atau lebih akad yang digunakan dalam satu akad sehingga terkena larangan hadist nabi saw mengenai larangan menggabungkan dua atau lebih akad dalam satu transaksi (perjanjian/jual beli). Metode yang digunakan pada peneltian ini adalah normative empiris dengan bersandar pada norma aturan yang berlaku sebagai yurisprudensi dan hukum islam sebagai pendekatan penelitian ini. bahan data yang digunakan diambil dari kegiatan mencari, membaca dan mencatat dari hasil karya tulis berupa buku dan sumber sumber hukum islam (produk hukum) serta penelusuran studi kasus sebagai gambaran fenomena untuk melihat keseuaian norma dengan fakta di lapangan yang berkaitan dengan pembahasan. Langkah mengolah dan mengalisis bahan data menggunakan metode kualitatif dan disajikan secara desktiptif.
BABAD MANAJERIAL KEDATUAN LUWU’ : TINJAUAN MANAJEMEN KEPEMIMPINAN STRATEGIS DATU LUWU KE 15 PATTIARASE’ Muh. Shadri Kahar Muang; Ahmad Syawal Senong Pakata; Ardianto Ardianto
Al-Amwal : Journal of Islamic Economic Law Vol 6, No 2 (2021): AL-AMWAL : JOURNAL OF ISLAMIC ECONOMIC LAW
Publisher : Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v6i2.4136

Abstract

Penelitian ini berusaha mengungkap kepemimpinan strategis seorang Datu Luwu ke-15 Patiarase sekaligus mengungkap manajemen dan pengelolaan kedatuannya. Studi ini adalah penelitian pustaka dengan memilih metode penelitian kualitatif dengan Historical Research atau pendekatan sejarah. Hasil dari penelitian ini menunjukkan bahwa Dalam pengelolaan manajemen strategi oleh Datu Luwu Patiarase dilakukan dengan membangun semacam pola yang bergerak secara sirkular mulai dari cita-cita kedatuan (visi dan misi) sampai kepada Ruang adat. Model negara Luwu' dalam perspektif manajemen strategis berupaya menghubungkan hubungan hierarkis yang diwujudkan dalam bentuk 'Rumah' dengan bentuk Payung kerajaan yang simetris, dimana pola manajerialnya menggunakan 5 pedoman dan aturan dalam rangkaian manajerial pemerintahan Datu Luwu Patiarase dalam membangun yakni Ade’, Bicara, Rapang, Paseng, dan Wari. Konsep manajerial Datu luwu ini dikenal juga prinsip-prinsip dasar kepemimpinan strategis Datu Luwu yaitu adele’ (adil), lempu’ (jujur) dan getteng (teguh), dan 5 elemen manajerial kepemimpinan strategis Datu Luwu Pattiarase yaitu : Pattupui ri ade’, Mupansanrei ri syarae, Muattangnga ri rapangnge,Mupattarettei ri warie, Mualai peppe gau ri pabiasangnge. Hasil studi ini berkontribusi langsung secara secara teoritis kepada kajian manajerial yang menyandarkannya pada kajian sejatrah dankearifan lokal. Penelitian ini hanya dilakukan dengan metode historiografi saja Dibutuhkan penelitian lanjutan dengan mengakomodasi metodologi yang lebih beragam untuk memungkinkan dilakukan penggambaran yang lebih kompleks dan perbandingan literatur.

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