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Ahmad Ashril Rizal
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istinbath@uinmataram.ac.id
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Istinbath: Jurnal Hukum dan Ekonomi Islam
Published by Universitas Islam Negeri Mataram
ISSN : 18296505     EISSN : 26549042     DOI : -
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
Istinbath fokus pada bidang hukum Islam yang meliputi Hukum Keluarga Islam, Ekonomi Syariah, Hukum Pidana Islam, Fiqh-Ushul Fiqh, Kaidah Fiqhiyah, Masail Fiqhiyah, Tafsir dan Hadits Ahkam.
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Articles 10 Documents
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Search results for , issue "Vol 20 No 2 (2021): Desember 2021" : 10 Documents clear
RELEVANSI PEDOMAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 30 DENGAN HUKUM ISLAM Abdul Nasser Hasibuan
istinbath Vol 20 No 2 (2021): Desember 2021
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v20i2.384

Abstract

Tujuan yang hendak dicapai dalam penelitian ini untuk melihat relevansi PSAK No.30 tentang leasing dalam hukum Islam, dimana pada leasing itu terdapat dua bentuk muamalah yang berbeda dalam satu proses yang bersamaan yaitu sewa sekaligus jual-beli. Sumber utama dari jurnal ini adalah Kajian literature. Penulis Mengambil kesimpulan Ada beberapa hal dalam leasing yang tidak sesuai dengan syari’at Islam. Oleh karena itu, perlu ada muamalah alternatif yang manfaat dan kegunaannya sama, serta legal menurut syari’at Islam. Alternatif dimaksud adalah al bai’ bid dain (jual-beli dengan hutang) yang salah satu turunannya adalah bai’ bitsaman ajil. Dari kasus yang ada, seringnya klausul dari perjanjian tidak dibaca secara cermat atau malah konsumen kebanyakan asal tanda tangan yang sering menimbulkan multitafsir, sehingga tahu-tahu kenderaaan bermotor yang sudah dikredit diambil paksa, karena dianggap sudah mengingkari perjanjian. Sedangkan pengakuan dan pencataan dalam PSAK no. 30 sudah sesuai dan tidak menyalahi dengan hukum Islam dan tidak ada ghoror didalamnya.
SONGKET SUBHANALE WEAVING PRODUCTIVITY IN FORMING THE ECONOMIC INDEPENDENCE OF SASAK WOMEN Baiq El Badriati; Nur Syam; Sirajul Arifin
istinbath Vol 20 No 2 (2021): Desember 2021
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v20i2.385

Abstract

Research on the productivity of Songket Subhanale weaving in forming Sasak women’s Economic Independence was carried out because of the researchers’ interest in the reality of weaving culture in Sukarara, Central Lombok. Sukarara Village is one of the villages that is still sustainable in carrying out the authentic traditions of Sasak culture. One of them is the culture of weaving in the Sasak term “nyesek” which is done manually by hand and simple tools but has economic value and the output has a high selling potential. The above reality is scientifically studied through qualitative research with an ethnographic approach to obtain definite and academically accountable answers. Qualitative ethnographic research provides an opportunity to examine holistically and specifically, related to the behavior, attitudes and characters inherent in the weavers in their daily activities. The findings in this study refer to two things as formulated in the research problem formulation, namely: 1) The productivity of Muslim songket weavers in Sukarara in carrying out their profession as songket weavers, they are very productive, this is illustrated through several indicators, namely: increased results achieved, ability doing the job, morale, self-development, quality / quality, efficiency, and effectiveness. 2) The implications of work ethic and productivity on the economic independence of Muslim songket weavers in Sukarara have been realized through several indicators, namely: working capitalists, breadwinners/family breadwinners, having confidence in business, able to manage finances, mentally prepared for financial disturbances, creative and initiative , and partners/husbands in synergy by prioritizing mutual respect between each other and having a commitment to complement each other.
DARURAT VAKSIN, FATWA MUI DAN TINJAUAN FIKIH DARURI (STUDI KASUS FATWA VAKSIN COVID-19 DI INDONESIA) Husni Mubarrak A. Latief
istinbath Vol 20 No 2 (2021): Desember 2021
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v20i2.386

Abstract

Artikel ini ingin mendiskusikan fatwa ulama, tepatnya fatwa Majelis Ulama Indonesia, terkait hukum kebolehan jenis vaksin covid-19 tertentu yang mengandung unsur haram dengan alasan keadaan darurat. Bagaimanapun, terma darurat (dharurat syar’iyyah) sebagaimana dikenal dalam fikih daruri, memiliki pengertian, batasan dan kriterianya tersendiri untuk bisa dianggap dan diterapkan sebagai suatu keadaan darurat, sehingga membolehkan konsumsi hal yang diharamkan. Fatwa, dalam kapasitasnya sebagai sebuah produk hukum Islam, tentu tidaklah keluar dari ruang vakum, melainkan telah melalui suatu proses pemahaman dan penalaran terhadap permasalahan hukum vaksin Covid-19 itu di musim pandemi. Dengan menggunakan pendekatan hukum normatif, artikel ini menjadikan content fatwa MUI tersebut sebagai pisau analisis, selanjutnya kajian kualitatif ini menggunakan teori hukum kritis untuk menganalisis poin-poin penting yang terdapat di dalam fatwa. Artikel ini menyimpulkan, bahwa fatwa MUI ini, sejatinya didukung secara lebih mendalam oleh dalil dan penalaran kemaslahatan lainnya, guna memastikan dan memperkuat hujah serta alasan kebolehan vaksin Covid-19 yang mengandung unsur haram dengan dalih keadaan darurat.
AL-MURÂBAHAH LI AL-ÂMIR BI AL-SYIRÂ: STUDI PEMIKIRAN YÛSUF ALQARADHÂWÎ DAN RELEVANSINYA DENGAN FATWA DSN-MUI Panji Adam Agus Putra; Neni Sri Imaniyati; Neneng Nurhasanah
istinbath Vol 20 No 2 (2021): Desember 2021
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v20i2.387

Abstract

Terjadi iktilâf (perbedaan pendapat) di kalangan para ahli fikih kontemporer terkait keabsahan akad jual-beli murâbahah li al-Âmir bi al-syirâ’ sebagai sebuah produk yang dipraktikkan oleh lembaga keuangan syariah khususnya Bank Syariah di Indonesia. Salah satu ulama kontemporer yang membolehkan akad akad jual-beli murâbahah li al-Âmir bi al-syirâ’ adalah Yûsuf al-Qaradhâwî. Munculnya gagasan serta pandangan al-Qaradhâwî dilatarbelakangi adanya perbedaan pendapat para ulama terkait kebasahan akad tersebut. Menurut pandangan al-Qaradhâwî, hukum asal dari setiap transaksi termasuk jual-beli adalah boleh. Dalam menentukan status hukum terkait murâbahah li al-Âmir bi al-syirâ’, al-Qaradhâwî melakukan beberapa sanggahan terhadap pandangan kelompok yang melarang akad tersebut. Kesimpulan menunjukan bahwa keabsahan akad bai’ al-murâbahah li al-âmir bi al-syirâ dalam pandangan al-Qaradhâwî didasarkan pada al-Quran, hadis, kaidah fikih, qaul ulama serta metode ijtihad kontemporer. Terdapat relevansi antara pandangan al-Qaradhâwî dengan fatwa DSN-MUI terkait akad bai’ al-murâbahah li al-âmir bi al-syirâ baik dari aspek status hukum, landasan metodologi dan pelaksanaan operasional.
POLA SCALE UP BISNIS SAMPAH BERBASIS AL-MAQASID AL-SYARIAH DI BANK SAMPAH INDUK REGIONAL BINTANG SEJAHTERA Zaenafi Ariani; Nurjannah S; Nur Fitri Hidayanti
istinbath Vol 20 No 2 (2021): Desember 2021
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v20i2.388

Abstract

Di Nusa Tenggara Barat, jumlah bank sampah binaan Bank sampah Induk Regional Bintang Sejahtera (BSIR-BS) adalah sebanyak 115 BSU pada tahun 2018 dan meningkat menjadi 259 BSU pada tahun 2019. Bisnis pengelolaan sampah dengan konsep ekonomi syariah, semakin diterima oleh masyarakat. Transaksi jual beli sampah (muamalah) tidak hanya bertujuan pada keuntungan semata, tetapi selaras dengan moral, etika dan tujuantujuan syariat. Metode penelitian adalah kualitatif, dengan pendekatan kasus (case approach). Analisis data bersifat deskriptif kualitatif, perolehan data melalui studi kasus dan studi literatur. Hasil temuan riset adalah (BSIR-BS) merupakan bank sampah yang fokus dan komitment terhadap pengembangan tata niaga persampahan di NTB, dengan konsep “Bersama kami merubah sampah menjadi rupiah, merubah masalah menjadi berkah”. Konsep tersebut merupakan derivasi dari terlaksananya scale up bisnis sampah yang selaras dengan tujuan-tujuan syariat (al-maqasid al-syariah). Scale up bisnis pengelolaan bank sampah dilakukan dengan beberapa tahapan. Pertama, minimalisasi dampak lingkungan yang ditimbulkan dengan pengukuran kuantitas sampah yang bisa dikelola dan memiliki nilai ekonomi. Aspek kompetensi, kualitas, moral etis, amanah, dalam proses tata niaga bisnis sampah, sebagai upaya hifzu dien (menjaga agama), dan hifzu al-nasb (menjaga keturunan). Kedua pengetahuan pemahaman dan kesadaran terhadap pengelolaan sampah sebagai sumber daya, sebagai upaya hifzu al-nafs (melindungi jiwa), hifzualaql (melindungi akal). Ketiga, peningkatan jumlah bank sampah unit yang dibina, membangun jaringan yang lebih luas, melalui edukasi, penguatan ekonomi nasabah sebagai upaya hifzu al-mãl (melindungi harta).
THE VALUES OF SORONG SALA’ TRADITION AS A SOLUTION TO DEVELOP ISLAH FOR THE GENERATION IN THE COVID-19 ERA Rina Rohayu Harun; Nurjannah Septyanun; Tin Yuliani
istinbath Vol 20 No 2 (2021): Desember 2021
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v20i2.389

Abstract

The use of social media today often triggers a war of opinion between its users and sometimes even leads to reporting to the authorities (police). Wars of opinion or differences of opinion occur because there are different views on something that is being discussed, such as the recent presidential election. Solving problems (simple) through legal channels, for some people is the right step, and provides a deterrent effect for the perpetrators. In fact, in the Covid- 19 era like now, the police have very many tasks, ranging from socialization activities on large-scale social restrictions to curbing and prosecuting people who violate the provisions of PP No. 21 of 2020 concerning Large-Scale Social Restrictions (PSBB) in the Context of Accelerating the Handling of Covid-19. The people began to abandon the habit that was carried out by the previous people in this country, that it would be better to solve problems peacefully and to forgive each other, for the sake of more harmonious and peaceful life. Islah can be manifested, one of which is the traditional tradition/local wisdom of sorong sala’ which is known in Tepal village, one of the areas in Sumbawa Regency, West Nusa Tenggara Province, which still adheres to Adat Bersedikan Syara’, Syara’ Bersendikan Kitabullah. This customary tradition is carried out so that the two warring parties can reconcile without involving the authorities. The method used in this research is descriptive qualitative as well as assessing secondary data about sorong sala ‘as well as filling.
THE RELATIONSHIP OF LIQUIDITY, DEBT AND SHARIA STOCK INVESTMENT’S RISK MODERATED BY FINANCIAL PERFORMANCE Riskin Hidayat
istinbath Vol 20 No 2 (2021): Desember 2021
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v20i2.390

Abstract

This study aims to test the effect of liquidity and debt on Sharia stock investment’s risk moderated by the financial performance of the Jakarta Islamic Index firm. The population in this study are all Jakarta Islamic Index firms listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique uses purposive sampling and obtained a sample of 110. Data are obtained from Indonesia Stock Exchange. Data analysis uses moderating regression analysis. The results show that liquidity has a significant negative influence on sharia stock investment risk, meanwhile debt has a significant positive effect on sharia stock investment risk. Liquidity is more sensitive to investment risk in high-performing firms than low-performing firms, while debt is more sensitive to the risk of investing in stocks in low-performing firms than high-performing firms.
AKSI UNJUK RASA BELA ISLAM DI INDONESIA PADA KASUS AHOK DALAM PERSPEKTIF MAQASHID AL-SYARI’AH Ryan Arief Rahman; Amir Sahidin; Inayah Nazahah
istinbath Vol 20 No 2 (2021): Desember 2021
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v20i2.391

Abstract

Aksi unjuk rasa adalah berkumpulnya sekelompok orang di sebuah tempat atau jalan guna menyuarakan pendapat, hujjah dan tuntutan yang mereka harapkan realisasinya. Ia merupakan perkara yang masih menyimpan perbedaan pendapat di kalangan ulama. Hal ini berimplikasi pada perbedaan pendapat dalam masyarakat Indonesia. Perbedaan pendapat tersebut berkisar pada boleh atau tidaknya aksi unjuk rasa. Sehingga masyarakat menjadi dilema ketika dihadapkan pada pelaksanaan aksi tersebut. Berdasarkan hal ini, maka dibutuhkan sebuah praktek analisis hukum berbasis maqashid al-syari’ah guna mencapai pemahaman hukum yang utuh. Penelitian ini menggunkan jenis penelitian pustaka (library research). Hasil penelitian menyimpulkan bahwa hukum aksi unjuk rasa bela Islam di Indonesia, khususnya pada kasus ahok adalah boleh. Bahkan hukum tersebut dapat berubah menjadi fardhu kifayah guna menjaga eksistensi hifdzu al-din. Yaitu sebagai bentuk amar makruf nahi munkar dan wasilah menegakkan agama. Ia bukan bidah karena termasuk dalam kategori maslahah mursalah. Ia juga bukan pemberontakan karena ia adalah ajang menyuarakan aspirasi.
PROFIT MANAGEMENT ANALYSIS OF THE CONSUMER GOODS INDUSTRY IN INDONESIA: SHARIA VERSUS NON-SHARIA SHARE Titin Agustin Nengsih; Mellya Embun Baining; Muhammad Riyadi Dwi Atmojo
istinbath Vol 20 No 2 (2021): Desember 2021
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v20i2.392

Abstract

Profit management is carried out by the company to achieve the manager’s motivation to achieve profit targets which are applied in managing financial statements. Many factors can affect profit management. This study aims to determine the factors that influence profit management in the consumer goods industry sector, at sharia and non-sharia. This data uses the financial reports and the annual reports of manufacturing companies at IDX (Indonesian Stock Exchange) in 2016-2019 with 19 sharia companies and 10 non-sharia companies. This study uses the Multiple Linear Regression analysis on the panel data with dependent variables: tax planning, current tax expense, profitability, audit committee, company size, managerial ownership, and leverage. The results of this study show all the variables both in sharia and non-sharia manufacturing companies in the consumer goods industry in the 2016-2019 influence together with the profit management. The coefficient of determination for these models is 72% at sharia shares and 51% at non-sharia shares. According to the t-test, it shows that tax planning, current tax expense, and managerial ownership influence profit management in sharia shares and only the company size influences profit management in non-sharia shares at manufacturing companies in the consumer goods industry in Indonesia at 2016-2019.
CONCEPTUAL ANALYSIS OF MAQÃSHID SYARI’AH ABDUL ATHÎ AND THE IMPLICATIONS IN RESPONDING TO THE SOCIAL PHENOMENON OF TA’ARRUF ONLINE Udin Supriadi,; Wawan Hermawan; Risris Hari Nugraha; Mohammad Rindu Fajar Islamy
istinbath Vol 20 No 2 (2021): Desember 2021
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v20i2.393

Abstract

The purpose of this study is to explore the conceptual Maqãshid Syari’ah developed by an Egyptian fiqh expert Muhammad Abdul Athî Muhammad Ali, and its implications in reconstructing fiqh as an effort to respond to the symptoms of new social phenomena in today’s society. Recently, there have been many community social activities labeled as Islam, but at the practical level, they are indicated to be contrary to the principles of Islamic teachings. One of these phenomena is Ta’arruf online, where Ta’arruf has become a new lifestyle for some Muslims, especially those who have just made the hijrah process. However, this phenomenon is alleged to be another method to get a partner to marry quickly, which the Ikhwan (male) uses to trick the Akhwat (women) who vent their lust or lust. The theory developed by Abdul Athî, a senior scholar at Al-Azhar University in Egypt, attempts to reconstruct the thinking paradigm of the millennial generation in viewing online ta’arruf as a symptom of a social phenomenon. The limited understanding of the millennial generation towards religion sometimes triggers and gives birth to new problems. Through a library study of his main work entitled Al-Maqãshid Al-Syar’iyyah wa Atsãruhã fî Al-Fiqh Al-Islãmî and several other works as well as data analysis by Miles and Huberman, the results show thatIn the perspective of Al-Athi’s maqãshid Sharia, producing a fiqh law today must be built with the principle of prudence, supported by an in-depth study of the condition of society, so that a clear fiqh rule is born that can solve solutions, not problems.

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