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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 195 Documents
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Islamic Philanthropy and Sharia Compliance: Family Empowerment at Yayasan Baitul Māl (YBM BRILiaN) Yogyakarta, Indonesia Ahmad Syawal; Sedya Santosa; Musdalifa
Al-Amwal : Journal of Islamic Economic Law Vol. 11 No. 1 (2026): Al-Amwal : Journal of Islamic Economic Law
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v11i1.9531

Abstract

Purpose-This study aims to: (1) analyze how YBM BRILiaN RO Yogyakarta designs and implements its Family Strengthening Program as a model of Islamic philanthropic intervention; (2) evaluate its compliance with fiqh muamalah principles and Indonesian zakat law (Law No. 23 of 2011); and (3) identify the institutional challenges in its execution. Method-This study employs a qualitative case study design with a retrospective institutional perspective. To methodology integrates: (1) a legislative approach analysing Law No. 23/2011, Government Regulation No. 14/2014, and DSN-MUI fatwas on productive zakat; and (2) a conceptual normative-juridical approach employing maqashid al-shariah and fiqh muamalah to evaluate program compliance. Data were collected via structured interview with the program supervisor and the institution's official documentation video, analyzed through thematic categorization combined with normative-juridical analysis. Result-The Islamic philanthropy program operates on a three-year cycle: spiritual, educational, and health coaching (Year 1); economic empowerment via MIGP (Year 2); and independence with social contributions (Year 3), achieving the mustahik-to-muzakki transformation evidenced by voluntary infak, sedekah, and zakat contributions among Year 3 beneficiaries Key institutional challenges identified include beneficiary impatience during Year 1 and transactional participation patterns that require structural and motivational responses. Normative-juridical analysis further confirms: the MIGP capital constitutes hibah (unconditional grant) as the akad that operationalises the tamlik principle, compliant with Article 27 of Law No. 23/2011; recipients are correctly classified as asnaf al-fuqarā' and al-masākīn per QS. Al-Taubah: 60; and the three-year cycle holistically realises all five maqashid al-shariah objectives at the household level. Implication-This study provides theoretical and juridical contributions to Islamic philanthropy literature, offering a legally validated and replicable model for sharia-compliant family empowerment in Indonesia. Practical implications recommend stronger sharia governance mechanisms: formal written hibah documentation, consistent asnaf verification, and transparent fund disbursement.
Resource-Based View (RBV) Analysis of Amil as Strategic Resource for Digital Zakat Management (Case Study at BAZNAS in Palu City) Alkaf, Aisyah; Arief, Ahmad; Kristiane, Desy
Al-Amwal : Journal of Islamic Economic Law Vol. 11 No. 1 (2026): Al-Amwal : Journal of Islamic Economic Law
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v11i1.9411

Abstract

Purpose  – This study investigates the practices and obstacles of digital zakat management at BAZNAS in Palu City, emphasizing effectiveness and efficiency in alignment with Article 3 (a) of Law Number 23 of 2011 about Zakat Management. Significant issues include insufficient digital literacy among the populace and a scarcity of human resources, notwithstanding the presence of technology. This study aims to delineate digital zakat practices and evaluate the competencies of amil as strategic assets through the Resource-Based View (RBV) viewpoint, employing the VRIO framework to actualize zakat digitization in alignment with sharia objectives and promote sustained excellence. Method  –  This qualitative research with a case study design involved 4 key informants namely the Head, Deputy Head III, Treasurer and IT staff of BAZNAS Palu City. Data was collected from semi-structured interviews, observations and documents analyzed based on the VRIO model. Result  – Despite an official website and the BAZNAS Management Information System (SIMBA), low community digital literacy and poor technology innovation due to a focus on current methods have limited BAZNAS Palu City's digital zakat impact. VRIO shows that Amil has some beneficial organizational traits, but few are substantial. Zakat digitization is challenging for muzkki and mustahik due to scarcity and immutability. Effective zakat administration requires strategic changes. According to the study, BAZNAS and other zakat agencies must improve amil's digital expertise and human resources to legally reform zakat. Implication  –  In practical terms, the result emphasizes the importance of BAZNAS and other zakat institutions strengthening the capabilities and contribute of amil by improving digital literacy and developing human resources so that the digital transformation of zakat can take place sustainably in accordance with applicable laws.
A Professional Service Contract Without Early Ujrah: Fasid Ijarah and Ujrat al-Mitsl Ichsanur Rizqi; Hanafir Rifqi, Lathif; Amir Tajrid
Al-Amwal : Journal of Islamic Economic Law Vol. 11 No. 1 (2026): Al-Amwal : Journal of Islamic Economic Law
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v11i1.8932

Abstract

Purpose/Objectives – This study aims to analyze the legal position of professional service contracts without ujrah provisions at the beginning of the agreement from the perspective of sharia economic law, examine its classification as ijarah fasid and for, andte a contract reconstruction model in accordance with sharia principles and contemporary professional practices. Method – This study uses a qualitative approach with normative-juridical and socio-legal methods. Data were obtained through a study of classical and contemporary Ujrat al-Mitsl literature, an analysis of fatwas and legal documents, and a study of professional service contract practices. The analysis was carried out in a descriptive-analytical and interpretive manner. Result – The results of the study show that professional service contracts without ujrah are not necessarily canceled at first, but are classified as ijarah fasid because of the element of jahālah which has the potential to cause gharar. This study found that Ujrat al-Mitsl functions as a corrective instrument that determines rewards based on standards of market fairness and professional practice. In addition, a contract reconstruction model that integrates deferred ujrah, ujrah range, transparent calculation formula, and Ujrat al-Mitsl as a backup mechanism has been proven to be able to increase contractual certainty and fairness. Implication –This study emphasizes the flexibility of fiqh muamalah in responding to the dynamics of modern professional services and offers a more transparent, fair, and dispute-oriented framework in accordance with the sharia maqashid.
Conceptual Framework of Digital Amanah: Blockchain as Trust Infrastructure and Stablecoin as Value Instrument in Islamic Economics : a Systematic Literature Review Nouruzzaman, Ahmad; Sabami, Akbar; Humaidi; Arno, Abd. Kadir; Mantovani, Muh. Yusril; Pakata, Ahmad Syawal Senong
Al-Amwal : Journal of Islamic Economic Law Vol. 11 No. 1 (2026): Al-Amwal : Journal of Islamic Economic Law
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v11i1.10058

Abstract

Purpose – This article develops a conceptual framework of digital amanah for Islamic digital economics by examining how trust should be institutionalized across the normative, infrastructural, and instrumental layers of digital economic systems. It specifically analyzes how amanah functions as an ethical-institutional principle, how blockchain can be positioned as a trust infrastructure, and how stablecoins can be evaluated as instruments of value protection within Islamic economics. Method – This study employs a systematic literature review reported in line with PRISMA 2020 and supported by PRISMA-S. The review draws on 50 peer-reviewed journal articles published between January 2015 and March 2026, identified through searches in Scopus, Web of Science Core Collection, and Dimensions, and synthesized through qualitative thematic analysis. Result – The review shows three main findings. First, amanah in Islamic economics should be understood not merely as an individual moral quality, but as an ethical-institutional principle requiring transparency, accountability, stakeholder protection, and the safeguarding of value and rights. Second, blockchain can function as an infrastructure of digital amanah only when its traceability, verifiability, and auditability are supported by credible governance and effective oversight. Third, stablecoins can be regarded as digital instruments of amanah only when they preserve value substantively through transparent reserves, clear redemption rights, and governance arrangements that protect users from excessive uncertainty and institutional failure. The article further formulates theoretical propositions explaining the conditional relationship between amanah, blockchain governance, stablecoin reserve credibility, and Islamic economic legitimacy. Implication – The findings suggest that Islamic digital finance should be evaluated not only in terms of permissibility or technical utility, but also in terms of how digital systems protect value, rights, and public trust under accountable governance.
Reversal of the Burden of Proof in Money Laundering: A Legal Economic and Business Ethics Perspective Agustinus Purnomo Hadi; Arizon Mega Jaya; Aristama Mega Jaya
Al-Amwal : Journal of Islamic Economic Law Vol. 11 No. 1 (2026): Al-Amwal : Journal of Islamic Economic Law
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v11i1.10354

Abstract

Background: Money laundering originating from corruption has become a serious issue that not only affects law enforcement but also undermines economic stability and business integrity. The practice distorts market mechanisms, creates unfair competition, and contradicts ethical principles in both conventional and Islamic economic systems. Objective: This study aims to analyze the application of the reversal of the burden of proof in money laundering crimes derived from corruption, as well as to examine its role from the perspective of legal economics and business ethics, including Islamic business ethics. Method: This research employs a normative juridical method with statutory and conceptual approaches. Legal materials are collected through literature studies, including legislation, academic journals, and relevant legal doctrines, and are analyzed using qualitative legal interpretation. Results: The findings indicate that the reversal of the burden of proof is an effective legal mechanism in uncovering illicit assets and supporting law enforcement in money laundering cases. From a legal economic perspective, this mechanism contributes to reducing information asymmetry, enhancing transparency, and preventing market distortions. From a business ethics perspective, it promotes accountability and discourages unethical financial behavior. Furthermore, in the framework of Islamic business ethics, money laundering is inconsistent with principles such as honesty (ṣidq), trustworthiness (amānah), and justice (‘adl), thereby justifying stronger legal enforcement. Contribution: This study contributes by integrating criminal law analysis with legal economic and ethical perspectives, particularly Islamic business ethics, thus offering a more comprehensive approach to combating money laundering and strengthening ethical economic systems.

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