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LEGAL ANALYSIS OF THE DECISION OF THE BANTUL RELIGIOUS COURT IN THE CASE OF DEFAULT AND COMPENSATION IN THE SHARIA ECONOMIC DISPUTE Rohayatun
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 9 No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v9i1.25871

This research examines the enforcement of legal principles in Sharia economic disputes, particularly focusing on the context of default and compensation in the jurisdiction of the Bantul Religious Court. Given the increasing complexity and volume of Sharia economic disputes, an understanding of how these cases are decided is crucial. There is a gap in the literature regarding the specific application of Sharia principles and law in the Religious Courts in Indonesia, particularly regarding the determination of damages in default cases. This research aims to analyze how the Bantul Religious Court applies relevant legal principles in default cases relating to Sharia economics and to identify the main juridical considerations that influence decisions on the amount and type of damages awarded. Using qualitative legal research methods, this study analyzed court decisions and relevant legal literature to identify patterns and justifications in the court's reasoning. The main findings revealed that the Bantul Religious Court sought to integrate the principles of Islamic law with Indonesian positive law, emphasizing fairness, compliance with sharia principles, and consumer protection. Key considerations include alignment with Sharia, actual losses incurred, the good faith of the debtors, their socio-economic circumstances, and the principles of equity.

DEFAULT IN MUSYARAKAH CONTRACT A CRITICAL EXAMINATION OF LEGAL CERTAINTY IN ISLAMIC ECONOMICS: indonesia Nurrahmawaty, Nurrahmawaty
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 9 No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v9i1.25873

The musyarakah (partnership) contract is a key component in Islamic finance, enabling joint economic ventures. However, wanprestasi (breach of contract) threatens its stability, undermining trust and hindering the sector’s growth. This study explores the forms and impacts of wanprestasi in musyarakah contracts and its implications for legal certainty in Islamic economics. Using a qualitative, literature-based approach, it examines Islamic legal principles and contemporary practices in Islamic finance. Findings show that wanprestasi can involve financial breaches (e.g., failure to contribute capital), managerial issues (e.g., mismanagement, lack of transparency), and violations of Sharia. To address these challenges, the study proposes a comprehensive approach grounded in Islamic values, emphasizing justice, honesty, and good faith; utilizing religious courts and Sharia arbitration; applying appropriate guarantees; and promoting restorative justice. It also highlights the role of Islamic financial institutions in risk management and education. By reinforcing these measures, the legal certainty and trust in musyarakah contracts can be strengthened. Related studies support these findings, emphasizing the need for Sharia adherence and clear rights allocation in Islamic finance.

FIDUCIARY GUARANTEE IN SHARIA FINANCING: ANALYSIS OF HARMONY IN THE PRINCIPLES OF MAQOSID SHARIA Nur Sholikhah, Siti; cita devi, adinda rida; Azzahra, Nazwa; Amin, Sodiqul; Musadad, Ahmad
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 9 No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v9i1.25903

Fiduciary guarantees serve as a significant legal instrument in Sharia-based financing, particularly in securing the interests of financial institutions while facilitating access to credit for customers. However, their implementation often raises concerns regarding consistency with the core principles of Maqasid Sharia, which aim to preserve religion (din), life (nafs), intellect (‘aql), lineage (nasl), and wealth (mal). This study employs a quantitative descriptive method to analyze the extent to which fiduciary guarantees align with these principles, particularly in protecting assets just and balanced. Data were collected through structured questionnaires distributed to Sharia financial institutions and their customers, then analyzed to evaluate the compatibility of fiduciary mechanisms with Islamic values, especially fairness and the balance of rights and obligations. The findings suggest that while fiduciary guarantees have the potential to support asset protection by Sharia, several procedural and ethical aspects require further optimization to meet the objectives of Maqasid Sharia fully. This study is expected to provide insights that contribute to the refinement of Sharia financing practices and the development of legal frameworks in Indonesia.

BREAK-EVEN POINT ANALYSIS AS A DECISION-MAKING INSTRUMENT IN SHARIA BUSINESS Kartini, Kartini
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 9 No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v9i1.25948

Break-Even Point (BEP) is a financial analysis tool used to determine the breakeven point in a business, where total revenue equals total costs, resulting in neither profit nor loss. In the context of Islamic business, the application of BEP has distinct characteristics compared to conventional business due to the adherence to Islamic principles, such as the prohibition of riba (usury), gharar (uncertainty), and maisir (gambling). This study aims to analyze the fundamental concept of BEP in Islamic business, its role in decision-making, its differences from conventional business, and the challenges in its implementation. The research method employed is a qualitative approach with descriptive analysis based on literature studies and a review of Islamic business practices. The findings indicate that BEP in Islamic business serves as a strategic tool for setting selling prices, cost efficiency, and profit management by Islamic values. The primary differences from conventional business are in the financing methods, which utilize Shariah-compliant contracts, and the social obligations such as zakat, which also influence BEP calculations. However, challenges in applying BEP in Islamic business include a lack of understanding among business owners, limited Shariah accounting standards, and variability in the profit-sharing system. Therefore, education, clearer Islamic accounting standards, and support from Islamic financial institutions are necessary to ensure a more effective implementation of BEP in Shariah-compliant businesses.

A FIQH MUAMALAH REVIEW OF THE FINANCIAL MANAGEMENT OF THE CITY OF TUAL THROUGH REGIONAL SAVINGS (Case Study of the City of Tual's Regional Financial Management Agency) Rahayaan, Ahmad
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 9 No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v9i1.25976

This study explores the financial management of the City of Tual through regional savings, analyzed from a fiqh muamalah perspective. The focus is on the use of interest (riba)—defined in Islamic jurisprudence as profit gained from lending without real economic effort. Using a qualitative descriptive method, data were collected through interviews and observations at the Regional Financial and Asset Management Agency (BPKAD) of Tual. Findings show that the local government deposits idle funds in conventional banks and receives interest, which is then transferred to the Regional General Treasury Account (RKUD). This practice raises differing views in Islamic law: some scholars strictly forbid it (haram), others permit it under certain conditions (halal), while some regard it as doubtful (syubhat). From the perspective of maqashid shariah, the conditional permissibility of interest may align with the objectives of preserving life (hifz al-nafs) and wealth (hifz al-mal), especially in contexts where Islamic banking is not available. Nonetheless, this practice remains a point of ethical debate, emphasizing the need for Shariah-compliant financial alternatives in regional governance.

ANALYSIS OF COMMON-SIZE IMPLEMENTATION IN SHARIA FINANCIAL REPORTING SALEH, MUHAMMAD AMIN
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 9 No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v9i1.25983

The implementation of common-size analysis in Sharia financial reporting offers an effective approach to enhancing the transparency, comparability, and consistency of financial statements in Islamic financial institutions. This study analyzes how the application of common-size techniques contributes to the quality and clarity of Sharia-compliant financial disclosures. Using a qualitative descriptive method with a case study approach, the research explores the practical aspects and implications of implementing common-size analysis within selected Islamic financial institutions. The findings indicate that common-size analysis supports better financial interpretation, facilitates benchmarking across periods or institutions, and improves overall stakeholder understanding. Moreover, it strengthens external trust by ensuring that financial reports are more accessible and informative. This study highlights the importance of adopting analytical tools such as common-size techniques to advance the practice and credibility of Sharia financial reporting.

CASH FLOW ANALYSIS OF SHARIA FINANCIAL STATEMENTS IN SHARIA FINANCIAL INSTITUTIONS Malik, Rizki Azizah
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 9 No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v9i1.25990

Healthy Islamic financial institutions can be identified through financial reports that are accurately prepared, processed, and presented by an organization with accountability, one of which is the Cash Flow report. The aim of this scientific paper is, firstly, examine cash flow from operational activities. Secondly, from investment activities. Thirdly, from funding activities. Fourthly, analyze impact of sharia on cash flow. Lastly, analyze how zakat affects cash flow of Islamic Financial Institutions (IFI). This research employs library research approach. The findings indicate that cash flow from operating activities part of cash flow statement that showcases cash transactions contributing net income. Cash flow from investing activities involves cash movements related to purchase, sale of long-term assets and other non-cash equivalents. Cash flow from financing activities reflects cash inflows from the issuance equity, debt securities, dividend disbursements, repurchase equity, and repayments debt securities. Zakat mechanisms can utilized support social initiatives and improve infrastructure. Islamic Financial Institutions required fulfill their zakat obligations, which reflected in their cash flow reports. The study revealed that the application of Shariah principles in Islamic financial reporting can enhance consumer confidence, the integrity of financial institutions, and contribute to national and global economic development.

Praktik Jual Beli Tebasan Dalam Perspektif Hukum Ekonomi Syariah Cahyani, Fajar
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 1 No 01 (2017)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v1i01.1020

Gambaran Penduduk Kabupaten Tuban sebagian besar bermatapencaharian dari bercocok tanam atau bekerja di bidang pertanian. Siklus pertaniannya dalam satu tahun kacang tanah bisa ditanam 2 (dua) kali, dan setelahnya ditanam jagung. Praktik jual beli tebasan muncul dari kebiasaan masyarakat yang menjual hasil pertanian sebelum dipanen. Dan praktik jual beli tebasan kacang tanah dilakukan ketika kacang tanah sudah berumur 75-80 hari. Dan ada 3 (tiga) macam pembayarannya, yaitu pembayaran lunas ketika kacang tanah belum dipanen, pembayaran lunas setelah dipanen dan pembayaran dengan uang panjar. Kesesuaian jual beli tebasan kacang tanah jika dilihat sudut pandang hukum ekonomi syariah telah sesuai. Jual beli tebasan kacang tanah yang dilarang dalam hukum ekonomi syariah yaitu jual beli yang mengandung unsur gharar. Untuk sistem pembayarannya porsekot diperbolehkan dengan tujuan agar terjadi perikatan, tapi dilarang bila terjadi pembatalan jual beli porsekot hangus oleh penjual. Jual beli tebasan dengan uang tunai ketika panen ini merupakan jual beli yang paling sah diantara ketiga bentuk jual beli tebasan, karena keadilan dapat tercapai.Â Kata kunci :Â praktik, jual beli, tebasan, perspektif, hukum ekonomi syariah.

Praktik Akad Pembiayaan Nasabah (Studi Penetapan Akad Pembiayaan Nasabah di Bank Muamalat Cabang Malang Subiantoro, R. Zakaria
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 1 No 01 (2017)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v1i01.1022

Berdasarkan pertumbuhan dunia perbankan syariah yang ada di Indonesia (UU Nomor 72 Tahun 1992 tentang Perbankan) dimana bank berdasarkan prinsip bagi hasil sudah mulai mendapat tempat dalam kebijakan pemerintah melalui Bank Indonesia. Tapi belum banyak dikenal dan diminati oleh masyarakat.Baru pada saat setelah terjadinya krisis moneter tahun 1998, pemerintah lebih meningkatkan peluang berdirinya cabang-cabang bank syariah baik perbankan milik pemerintah maupun perbankan milik swasta, yaitu dengan disahkannya Undang-Undang Nomor 10 Tahun 1998 tentang Perubahan Atas Undang-Undang Nomor 7 Tahun 1992 Tentang Perbankan.Namun dalam perkembangannya, kehadiran perbankan syariah tidak dipahami oleh masyarakat dengan menilai bahwa bank syariah itu sama saja dengan bank konvensional (hanya istilah saja yang berbeda)Agar penulisan tesis ini dapat mencapai tujuan sesuai dengan judulnya, maka permasalahan tersebut diatas penulis membatasi hanya pada proses pengajuan pembiayaan, praktek akad pembiayaan dan kesesuaian akad mudharabah dengan prinsip-prinsip hukum ekonomi syariah.Sedangkan metode penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan metode stuidi kasus, guna mengetahui problematika yang berkembang dalam proses penetapan akad pembiayaan nasabah di perbankan syariah.Kemudian hasil penelitian diharapkan mampu memberikan masukan berupa konsep yang dapat diterapkan dalam praktek dilapangan baik oleh masyarakat maupun pihak perbankan syariah, kemudian kedepan semua pihak memahami bagaimana bertransaksi syariah secara lebih mendalam sesuai apa yang diharapkan oleh semua pihak seperti harapan awal munculnya perbankan dengan konsep bagi hasil yang dapat membawa keberkahan hidup bagi yang menerapkannya.Kata Kunci : Praktek, Akad Pembiayaan, Mudharabah

Peran Pengadilan Agama Kediri Dalam Penyelesaian Sengketa Ekonomi Syariah Marwanti, Ryana
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 1 No 01 (2017)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v1i01.1124

The formulation of this thesis problem has three aspects, those are: (1) How is the authority of Religious Court of Kediri in resolving sharia economics disputes before the Decision of the Constitutional Court No. 93 / PUU-X / 2012, (2) How is the authority of the Religious Court of Kediri in the settlement of the sharia economics dispute after the Decision of the Constitutional Court No. 93 / PUU-X / 2012 (3) How is the role of Religious Court of Kediri in resolving the sharia economics dispute after the Constitutional Court Decision No. 93 / PUU-X / 2012?The Research method used is qualitative method since this research describing an object in accordance with reality that is about the role of religious court of Kediri. Technique of collecting data is through interviewing and recording, while the data that has been obtained is analyzed by using descriptive analysis technique with deductive inductive pattern.Based on the results of the research and the discussion done it can be summarized as follows: 1. The Judges of Religious Court of Kediri disagree if the sharia banking dispute must be resolved through the General Court. Based on the reason that the operational activity in Sharia Bank uses sharia principles, therefore if there is a dispute then the resolution is in the Religious Court instead of General Court. 2. The Judges of Religious Court of Kediri argue that it is true if the resolution of the sharia banking dispute is the absolute authority of the Court within the Religious Court. 3. The role of Kediri Religion Court in facing the existence of authority in the resolution of Shariah economic dispute after the Decision of the Constitutional Court No. 93 / PUU-X / 2012 is through following the technical training of sharia economic dispute resolution held by the Supreme Court and Financial Services Authority, following the education and training held by the courtroom of the Supreme Court and Ibnu Saud University of Saudi Arabia and reading many books related to the sharia economic.On the basis of the results above, the researcher suggests to Judge of Religious Court of Kediri to be able to improve the quality especially in the field of sharia economy and the law of agreement and hopefully for the further researcher can analyze and examine more about sharia economic disputes both litigation and non litigation.Â Key words: Religious Courts, Shari'a Economics, Constitutional Court

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Contact Name
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Journal Mail Official
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Location
Kota surabaya,

Jawa timur

INDONESIA