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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 191 Documents
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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.
WASIAT DALAM SISTEM PEMBAGIAN HARTA PENINGGALAN MENURUT HUKUM ISLAM Nurul Adliyah
Al-Amwal : Journal of Islamic Economic Law Vol 5, No 1 (2020): 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.v5i1.2063

Abstract

Wasiat sangat penting untuk mencegah kekacauan dan perpecahan dalam keluarga karena mungkin ada anggota keluarga yang emosional dalam menanggapi masalah pembagian warisan, terutama jika sebagian harta diberikan kepada pihak lain (bukan keluarga). Dalam ruang lingkup hukum Indonesia aturan tersebut masih bersifat pluralisme karena sampai saat ini terdapat tiga macam hukum yang mengatur tentang kewarisan, yaitu hukum adat, hukum Islam, dan hukum barat. Penelitian ini bertujuan untuk mengetahui bagaimana kedudukan wasiat dalam sistem pembagian warisan menurut hukum Islam. Bagaimana hukum Islam menjadi dasar pelaksanaan wasiat dari ahli waris? Penelitian ini merupakan penelitian kepustakaan, yaitu mencoba memanfaatkan data dan referensi yang relevan dengan pembahasan dalam penelitian ini, yang kemudian diterjemahkan, dianalisis, dan disimpulkan.
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.
INVESTASI ASING DAN ALIH TEKNOLOGI Fitriani Jamaluddin
Al-Amwal : Journal of Islamic Economic Law Vol 4, No 1 (2019): 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.v4i1.2564

Abstract

As a developing country, Indonesia requires a large enough capital to carry out national development. The capital needed for national development is not immediately available, but the Government must make useful policies in order to obtain large amounts of capital. One of the policies that can help Indonesia to obtain a large enough capital is the policy in the field of investment in the form of direct investment
PENGUNDURAN DIRI KARYAWAN PADA PT. SARIHUSADA GENERASI MAHARDIKA Nurdin Batjo
Al-Amwal : Journal of Islamic Economic Law Vol 7, No 1 (2022): 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.v7i1.2473

Abstract

Penelitian ini memberikan gambaran secara diskriptif tentang pengunduran diri kayawan, yang melingkupi penjabaran pasal 151 tentang pengusaha mencegah terjadinya PHK, sebelum PHK terjadi perundingan antara karyawan dan perusahaan, terjadi mufakat sebelum terjadinya PHK. Kemudian untuk mengetahu alasan pengunduran diri karyawan, kompensasi yang diterima karyawan sudah sesuai UU. Serta harapan dan tantangan karyawan setelah mengundurkan diri dari perusahaan. Data dalam penelitian ini menggunakan data primer dari narasumber yang berasal dari manta karyawan pada perusahaan yang sama yaitu PT. Sarihusada Generasi Mahardhika (PT. SGM), dan menempati posisi pada departemen dan tugas kerja yang sama. Metode pengumpulan data dalam penelitian  ini menggunakan  teknik wawancara, dan data yang didapatkan diuji keabsahannya menggunakan teknik triangulasi. Penelitian ini menyimpulkan bahwa PT. SGM telah menerapkan pasal 151  yaitu mengupayakan tidak terjadinya PHK. Karyawan mengundurkan diri disebabkan oleh faktor promosi, kondisi kerja, dan karena beban kerja. PT. SGM telah menjalankan amanat pasal 156 ayat 4, yaitu pemberian uang penggantian hak kepada karyawan yang megundurkan diri. Tantangan karyawan yang mengundurkan diri adalah melepaskan apa yang sudah di perusahaan lama, agar mendapatkan sesuatu yang lebih baik ditempat baru. Harapan ke eks perusahaan agar menghargai karyawannya sebagai aset utama. Saran ke karyawan agar berfikir bijak sebelum mengundurkan diri. Dan harapan kepada pemerintah agar menjadi regulator dan hakim yang adil terhadap perusahaan dan karyawan.
IMPLEMENTASI MAQASHID SYARIAH DALAM PENETAPAN KEBIJAKAN PPKM (PEMBERLAKUKAN PEMBATASAN KEGIATAN MASYARAKAT) BAGI UMKM (USAHA MIKRO KECIL MENENGAH) Sisi Ade Linda; Muhamad Yusuf; Rifqi Nurdiansyah; Doli Witro; Mu'tashim Billah
Al-Amwal : Journal of Islamic Economic Law Vol 7, No 2 (2022): 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.v7i2.2929

Abstract

The outbreak of COVID-19 has caused the government to implement the PPKM (Public Activity Limitation) policy. The PPKM context set by the government aims to reduce and reduce the number of deaths caused by COVID-19 as explained in the maqashid pillar, namely hifz an-nafs. The determination of PPKM has had a considerable impact in the economic field, one of which is on Micro, Small and Medium Enterprises (MSMEs). This article is qualitative research that is library research. The data analysis technique used is qualitative data analysis technical Miles et al. namely data condensation, data presentation, and concluding. The study results indicate that the determination of PPKM policies, including for MSMEs actors, is a form of maqashid sharia, namely hifz an-nafs. Therefore, MSMEs must comply with these regulations because they are related to the protection of life which has a higher position than the protection of assets in maqashid sharia. However, one must still see the slight difference between the two.Mewabahnya covid-19 menyebabkan pemerintah menerapkan kebijakan PPKM (Penetapan Pembatasan Kegitan Masyarakat). Konteks PPKM yang ditetapkan pemerintah bertujuan untuk mengurangi dan menurunkan jumlah kematian yang disebabkan oleh covid-19 sebagaimana yang dijelaskana pada pilar maqashid yaitu hifz an-nafs. Penetapan PPKM memberikan dampak yang cukup besar dalam bidang ekonomi, salah satunya pada Usaha Mikro Kecil Menegah (UMKM). Artikel ini merupakan penelitian kualitatif yang bersifat studi pustaka (library research). Teknik analisis data yang digunakan adalah teknis analisis data kualitatif Miles dkk. yaitu kondensasi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penetapan kebijakan PPKM termasuk bagi pelaku UMKM merupakan bentuk maqashid syariah yaitu hifz an-nafs. Oleh karena itu, UMKM harus mematuhi peraturan tersebut karena terkait dengan penjagaan nyawa yang mana kedudukannya lebih tinggi dari penjagaan harta dalam maqashid syariah. Namun harus tetap melihat kemafsadatan yang sedikit di antara keduanya.
MENGAHADAPI KAPITALISME DALAM KONTEKS HUKUM INDONESIA firmansyah firmansyah; firmansyah firmasyah
Al-Amwal : Journal of Islamic Economic Law Vol 7, No 1 (2022): 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.v7i1.2609

Abstract

The grip of capitalization has been so widespread that it has even gripped the ideological aspect of a country so that it becomes a problem in the preparation of positive law in the Indonesian context. The purpose of this study was to determine the impact of capitalization and efforts to counteract the effect of capitalization in a positive legal perspective. The approach taken is normative with library research techniques. The results of the study stated that to deal with capitalization in the legal context in Indonesia using the theory of L.W. Friedaman with improvements in 3 (three) aspects, namely substance, structure and culture in an integrated manner.

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