AT-TASYRI' Jurnal Ilmiah Prodi Muamalah
at-tasyri jurnal ilmial prodi muamalah adalah jurnal akademik yang dihasilkan dari penelitian maupun studi kepustakaan yang berkaitan dengan isu-isu hukum Islam dan ekonomi syariah. At-tasyri menerima naskah artikel dengan isu sebagai berikut Hukum Islam,Ilmu Hukum,Hukum Ekonomi Syariah,ekonomi Syariah jurnal at-tasyri diterbitkan dua kali dalam setahun (setiap enam bulan sekali, terbit bulan Juni dan Desember) oleh Program Studi hukum Ekonomi Syariah STAIN Tgk Dirundeng Meulaboh. Redaksi menerima naskah berupa hasil pemikiran dan hasil penelitian asli yang belum dipublikasikan di tempat lain.
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136 Documents
<![CDATA[Pengaruh Penerapan Manajemen Risiko Perbankan dan Penerapan Audit Internal Terhadap Kebijakan Pemberian Kredit (Studi Empiris Pada Tiga Bank Umum di Lhokseumawe) ]]>
<![CDATA[Nur Afni Yunita]]>
<![CDATA[ AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 10 No. 1 (2018): At-Tasyri': Jurnal Ilmiah Prodi Muamalah ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh ]]>
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DOI: 10.47498/tasyri.v10i1.137
<![CDATA[This study aims to determine the effect of banking risk management and implementation of internal audit on credit policy. This study uses primary data obtained by distributing questionnaires to credit employee as respondents who work in three banks in Lhokseumawe. The sample is taken using Census sampling technique. The questionnaires distributed amounted to 35 respondents. The method of data analysis for hypothesis testing is multiple linear regression. The resultsof this study indicate that the implementation of risk management, the implementation of the internal audit have a significant effect on credit policy.]]>
<![CDATA[HIFZH AL-‘IRḌ DALAM TRANSFORMASI SOSIAL MODERN (Upaya Menjadikan Hifzhu Al-‘IrḠSebagai MaqÄshid Al-DharÅ«rÄ«y) ]]>
<![CDATA[Husamuddin MZ, Lc., M.A.]]>
<![CDATA[ AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 11 No. 2 (2019): At-Tasyri': Jurnal Ilmiah Prodi Muamalah ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh ]]>
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DOI: 10.47498/tasyri.v11i2.298
<![CDATA[The old maqÄshid theory which still survives and is popular among ushuliyÅ«n, there are five known as al-dharÅ«riyyÄt al-khamsah. The discourse to add al-dharÅ«riyyÄt al-khamsah to aldharÅ«riyyÄt al-sittah or al-sab'ah and so on, has been rolled out by ushuliyÅ«n figures, although the addition received mixed responses. One of the additional discourses is to make hifzhu al ‘irdh part of al-dharÅ«riyyÄt. Such discourse has been offered by TÄj al-din al-subki in the book jamâu al-jawÄmi’, as well as At-ThÅ«fi and Al-qarÄfi, only Al-qarÄfi is not so strict. The modern figure who offered the idea back was Yusuf Al-Qaradhawi who later received a positive response from Muhammad Ahmad Al-QayatÄ« in his dissertation. Al-SyÄthibi makes hifzhu al-‘irdh included in the category of hifzhu al-nafs. Likewise AlGhazali and Ibn Al-Hajib did not make hifzhu al-‘irdh included in the category of al-dharÅ«rÄ«y. This attitude is supported by modern maqÄshid figures including Ibn ‘Āsyur, Ramadan Al-Buthi and Ahmad Al-Raisuni. In addition there is also a third opinion offered by Ibn Zaghibah ‘izz Al-Din who made hifzhul al-'irdh part of dharuriyat but not in the kulliyah category but included in the juz’iyyah category. The study was conducted using descriptive analysis methods, with data library research techniques (library research), the approach taken was a sociological approach. The results of the study note that: (1) the existence of times and technology that is so fast and 'radical', indirectly affect social and legal changes; (2) the existence of ikhtilÄf among ushuliyÅ«n and related modern figures to make hifzhu al-‘irdh as the category of al-dharÅ«riy or al-hÄjiy; (3) with the social transformation that is so fast, then the discourse makes hifzhu al-sebagaiirdh as categorical al-dharÅ«riy is a necessity.]]>
<![CDATA[Praktik Pembiayaan Bank Islam ]]>
<![CDATA[M. Aditya Ananda]]>
<![CDATA[ AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 9 No. 1 (2017): At-Tasyri': Jurnal Ilmiah Prodi Muamalah ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh ]]>
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DOI: 10.47498/tasyri.v9i1.38
<![CDATA[Financing is financing provided by one party to another to support the planned investment, either by themselves or institution. Financing the Islamic bank can use a sale and purchase agreement such as murabaha, istishna, and greetings. Akad such as mudaraba, musharaka, ijara, qardul Hasan and others. Financing pattern of the first kind, can be calculated revenues are fixed for using the purchase contract. The calculation method using a flat profit margin, profit margins annuity method, the method of the average profit margins and declining profit margin method.]]>
<![CDATA[Tindak Pidana Penipuan dengan Menggunakan Sarana Akta Perjanjian yang Dibuat di Hadapan Notaris ]]>
<![CDATA[Helmi Abdul Azis]]>;
<![CDATA[Dahlan Ali]]>;
<![CDATA[Suhaimi]]>
<![CDATA[ AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 10 No. 1 (2018): At-Tasyri': Jurnal Ilmiah Prodi Muamalah ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh ]]>
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DOI: 10.47498/tasyri.v10i1.130
<![CDATA[Notarial deed as an authentic deed has an important function in the life of society. The need for authentication in writing, in the form of an authentic deed is increasing in line with the growing demand for legal certainty which is one of the principles of the state of law. Notarial deed is the perfect tool of verification so as to ensure legal certainty, but in recent times it often used as a tool to commit crimes of fraud or other crimes. The results show that the deed of agreementmade in front of the notary can serve as a means to commit fraud criminal acts. For example, a deed made without the presence of complete parties, unclear object of the agreement and contains an unlawful causa element in the agreement which would potentially cause harm to either party in terms of misusing of the deed. The use of notarial deed as a tool for committing fraud crimes is a development of the modus operandi of crime by taking refuge behind thesanctity of the agreement, meaning that it is nothing other than to be protected from criminal penalties. A notary may be held accountable for crimes of fraud committed by another person by using the deed of agreement made in front of him as a tool of fraud crime. Certainly, with a note that a notary has issued a deed which he knows contains legal defects and then the deed is used by others as a tool of fraud crime, the act is included in the qualification of crime aids(medeplichtigheid).]]>
<![CDATA[IMPLEMENTASI JUAL BELI MURABAHAH PADA PEMBIAYAAN BANK SYARIAH ]]>
<![CDATA[M. Aditya Ananda, MA]]>
<![CDATA[ AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 11 No. 1 (2019): At-Tasyri': Jurnal Ilmiah Prodi Muamalah ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh ]]>
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DOI: 10.47498/tasyri.v11i1.279
<![CDATA[The implementation of Murabahah concept on syaria bank financing has differences with the concept of murabahah in Fiqh. This happens to adapt or adapt to the functioning of the bank as the intermediary party rather than as the seller who already has the goods available. Therefore, Murabahah on syaria banking is called Murabahah KPP (Murabahah to purchase buyer) or bay'ul muraabahah lil amir bisy-Syiraa'. The name is more appropriate if in the context of the bank as the party selling by first buying goods from the supplier by the bank itself. For the purchase of goods represented by the customer, the financing is called Murabahah. This naming is not a standard thing, but to identify the transformation of the development of Murabahah concept on syaria bank financing.]]>
<![CDATA[Posisi Negara Dalam Menangani Kepemilikan Publik; Tanah Absentee Dalam Perspektif UUPA dan Hukum Islam ]]>
<![CDATA[Udin Saripudin]]>
<![CDATA[ AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 9 No. 1 (2017): At-Tasyri': Jurnal Ilmiah Prodi Muamalah ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh ]]>
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DOI: 10.47498/tasyri.v9i1.33
<![CDATA[Land is a very important thing in human life, since ancient society to modern society now land has a decisive role in human economic activity. The vital role the soil causes the various interests play in it, until eventually arise various problems of land that until now still can not be resolved by the State as policy makers such as; eviction, mutual ownership claims etc. This paper attempts to unravel how the position of the State in dealing with public ownership, especially the land issue absentee, by conducting a comparative study between the Law No. 5, 1960 (UUPA) and the rules of Islam on issues related to the distribution and land management. Literature research results found be in agreement regarding the position of the country (Indonesia) in dealing with public ownership (absentee land issues) as stipulated in Law No. 5 of 1960 on Agrarian Reform, especially article 10, with the provisions of Islamic law.]]>
<![CDATA[Eksistensi Usaha Perabot Tradisional Dalam Menghadapi Pasar Modern di Kecamatan Seunagan Timur Kabupaten Nagan Raya ]]>
<![CDATA[Adria]]>
<![CDATA[ AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 9 No. 2 (2017): At-Tasyri': Jurnal Ilmiah Prodi Muamalah ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh ]]>
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DOI: 10.47498/tasyri.v9i2.85
<![CDATA[In its development, modern market in the community began to transform from traditional business to modern market. It is basically the development of the traditional business. This development emerged and developed along with the development of the economy, technology, and lifestyle of society that make people demand deeper comfort. So the need for furniture or furniture products can already be obtained in modern retail stores instantly ready for use. To find out how the existence of furniture / furniture business in the face of this modern market sat of a company required a deep understanding of how the business is run business. Therefore, this research uses qualitative method. Qualitative is more descriptive and emphasizes the depth of information. The results of the study explain the existence of a business among competitor markets should be clarified good luck about the products as well as services provided, the influence of more practical business, instant and more modern can beat the newly developed business with little capital and what is lack of good marketing promotion . Business Furniture "Business Blessings in East Seunagan District is still lacking or not able to show its existence even further. Although the development prospects will work together with one of the developers of housing, offices and other institutions in Nagan Raya area]]>
<![CDATA[ANALISIS HUKUM ISLAM TERHADAP SISTEM PENGELOLAAN DANA ZAKAT DI BAITUL MAL ACEH SINGKIL ]]>
<![CDATA[Muhammad Farabi Dinata]]>
<![CDATA[ AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 10 No. 2 (2018): At-Tasyri': Jurnal Ilmiah Prodi Muamalah ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh ]]>
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DOI: 10.47498/tasyri.v10i2.213
<![CDATA[This research is based on Law Number 23 of 2011 on the Management of Zakat which states that the management of Zakat must be in accordance with Islamic Shari’ah, convey, benefit, justice, legal certainty, integrated, and accountability. This research uses field research. The researcher interviewed directly with the administrators of Baitul Mal Aceh Singkil and completed with observation and documentation. The results of the research in Baitul Mal Aceh Singkil show that1. The management of Zakat in Baitul Mal Aceh Singkil is done by several stages of planning that is the first way of Collection of Zakat, second distribution of Zakat fund, third, supervision and coaching, and evaluation of each programs that have 2. 2. Distribution is adjusted based on general interpretation of the meaning of fi sabilillah, because in particular the Qur’an and Ijma ‘do not want any new group of Zakat recipients other than 8 main groups.]]>
<![CDATA[ANALYZING ISLAMIC EMBEDDED OPTIONS IN STRUCTURED PRODUCT IN THE LIGHT OF MAQASID AL-SHARIAH ]]>
<![CDATA[Nik Hazimi Mohammed Foziah]]>
<![CDATA[ AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 10 No. 2 (2018): At-Tasyri': Jurnal Ilmiah Prodi Muamalah ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh ]]>
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DOI: 10.47498/tasyri.v10i2.208
<![CDATA[Islamic structured products are basically Shariah compliant structured product which applies the similar to its counterpart, conventional ones in terms of purpose, economic benefits and basic structural features. The difference is that Islamic structured products adheres to Shariah principles, avoiding riba (usury), gharar (uncertainty), zulm (injustices), and operates holistically in a Shariah compliant manner. This includes utilizing Shariah contracts approved by the SAC to structure the investment, and contains underlying assets that are permissible in Shariah. Hence the main aim of this work is to intricately elaborate the Shariah framework applied to develop the structured product in the light of Maqasid al-Shariah and discussed the current scenarios of the product implementation in Malaysia. It is found that, most of the Islamic structured products are embraced by the concept of ‘Urbun and Wa’ad to serve as Shariah compliant structured product. Although there are some issues to be considered by Shariah scholars in order to enhance the existing framework of the product.]]>
<![CDATA[PERAN TUHA PUET GAMPONG DALAM MENGAWASI PEMBANGUNAN GAMPONG ]]>
<![CDATA[Imran D, S.HI, M.H]]>
<![CDATA[ AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 11 No. 2 (2019): At-Tasyri': Jurnal Ilmiah Prodi Muamalah ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh ]]>
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DOI: 10.47498/tasyri.v11i2.299
<![CDATA[The existence of the Tuha Peut institution in Blangkula Village, has not contributed maximally, this is based on observations and discussions by the author with the local community, that the implementation of the functions and tasks of the Tuha Peut has not been maximally carried out specifically in the supervision of the development of the Village, not as described in Qanun Number 5 of 2003 concerning Gampong governance and Regulation of the Governor of Aceh Number 25 of 2011 concerning General Guidelines for Implementing Gampong Government. The research method used was a qualitative study carried out by examining primary and secondary data and broader field data including reference material such as official documents issued by data collection carried out by conducting a literature review and document studies and interviews with respondents. The role of the Puja Gampong village in overseeing the construction of Blangkula Village must be in accordance with its duties and functions, related to the Blangkula Village Implementation Team (TPK), the Puah Puah must supervise optimally both in planning and at the time the activities take place and up to the reporting stage must be monitored. Furthermore, Tuha Puet also guarantees to the Gampong community that information disclosure to the community can be comprehensive and the development of the Gampong also runs smoothly and its evaluation, supervision also runs without problems.]]>
