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Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Published by Institut Agama Islam Negeri Zawiyah Cot Kala Langsa
ISSN : 24605115     EISSN : 2656288X     DOI : http://do.org/10.32505/muamalat
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
AL-MUAMALAT is a journal that focuses on the study of Islamic Law and Economics, AL-MUAMALAT Journal aims: 1. Sharia Economic Law 2. Agreement Law in Islam; 4. Comparative Law on Economics; 5. Community Economic Institutions; 6. Civil, Economic, Business (Conventional) Law.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 207 Documents
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Hermeneutika dalam Penafsiran Hukum Adat: Implikasi terhadap Hukum Ekonomi Syariah di Era Globalisasi Hasanudin, Maulana; Sururie, Ramdani Wahyu; Rizkia, Nabila Subur; Muslim, Dendi Ramdani
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 1 (2025): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i1.10218

Abstract

This article aims to analyze the role of hermeneutics in the interpretation of customary law and its implications for Sharia economic law in the era of globalization. This research contributes to revealing how hermeneutics can serve as an adaptive interpretative method to align customary law with the principles of Sharia economic law, ensuring its relevance in modern economic dynamics. This study is categorized as library research with a qualitative approach. The methodology used is a normative-juridical study. Hermeneutics in the interpretation of customary law functions as an interpretative method that ensures customary law remains relevant to social and economic developments without losing its identity. In the context of Sharia economic law in the era of globalization, hermeneutics enables the reinterpretation of customary law to align with Islamic economic principles, allowing it to adapt to the increasingly complex challenges of the global economic system.
Pengaruh Profitabilitas dan Dewan Pengawas Syariah terhadap Islamic Social Reporting dengan Moderasi Ukuran Perusahaan Nur Aini, Roziana; Fakhruddin, Iwan; Fitriati, Azmi; Hapsari, Ira
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 2 (2025): Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i2.10454

Abstract

This study aims to examine and analyze the effect of profitability, the number of Sharia Supervisory Board (SSB) members, and the frequency of SSB meetings on Islamic Social Reporting (ISR), with company size as a moderating variable in Sharia Commercial Banks in Indonesia. The research uses secondary data obtained from the annual reports of Sharia Commercial Banks during the period 2016–2022, with a total sample of 94 using a pooled unbalanced panel method or census method. Data analysis was conducted using panel data regression with the assistance of STATA version 17, and included the Chow test, Hausman test, Breusch-Pagan Multiplier test, diagnostic tests, and hypothesis testing. The results show that profitability has no significant effect on ISR disclosure. The number of Sharia Supervisory Board members has a negative effect on ISR, while the frequency of SSB meetings has a positive effect. Company size does not moderate the effect of profitability on ISR, but it does moderate the effect of the number of SSB members on ISR. These findings highlight the importance of optimizing the role of the Sharia Supervisory Board and strengthening corporate organizational structure to enhance the quality of Islamic social reporting.
Implikasi Perubahan Kebijakan Merek Non-Use Terhadap Penghapusan Merek Terdaftar Fallonne, Anitia Emalia; Widodo, Selamat
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 1 (2025): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i1.10651

Abstract

The Constitutional Court issued Decision Number 144/PUU-XXI/2023. The decision contains an extension of the time limit for non-use trademarks from 3 years to 5 years and adds the provision of force majeure to the provision of valid reasons. This policy certainly has an impact on non-use trademark holders to maintain their brands and third parties have to wait longer. This research aims to analyze how the implications of non-use trademark policy changes on the elimination of registered trademarks based on the perspective of justice and the principle of national treatment. The research method used is normative juridical. The results of the study concluded that based on the perspective of justice, the implications of changes in the non-use trademark deadline policy on the elimination of registered trademarks in Indonesia have a major impact in providing justice for trademark owners, especially micro, small and medium enterprises (MSMEs). Based on the principle of national treatment, the implications of this policy change strengthen the fairness of trademark law in Indonesia by providing equal protection for domestic and foreign trademark owners, while maintaining the rights of domestic and foreign third parties. And maintaining compliance with international commitments contained in TRIPs.
Analisis Hukum Ekonomi Terhadap Kebijakan Angkutan Umum di Kota Medan; Perspektif Al-Maslahah Hasibuan, Irfan Effendi; Zulham, Zulham
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 1 (2025): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i1.10659

Abstract

The purpose of this research is to analyze public transportation policies in Medan City from the perspective of economic law using the principle of al-maslahah to evaluate the extent to which these policies prioritize public welfare, particularly in terms of passenger safety, comfort, and security. This study aims to provide policy recommendations that are more effective in addressing the existing issues in Medan's public transportation system. This article falls under qualitative field research. The methodology employed is normative legal study, presented in a descriptive-analytical narrative. The findings reveal that current public transportation policies in Medan City do not fully adhere to the principle of al-maslahah, as there is still disorder in the operation of public transportation that potentially harms the public. The lack of oversight, inadequate facilities, and neglect of passenger safety and comfort standards have resulted in public losses and a decline in trust toward public transportation.
Legalisasi Usaha dan Kesadaran Hukum Pelaku UMK Binaan UMKM Juara di Kecamatan Cisalak-Tanjungsiang Hidayat, Agi Attaubah; Anwari, Amalia Nur; Sugiarti, Lilis Diah; Ikhsan, Fachrial; Saebani, Beni Ahmad
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 1 (2025): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i1.10680

Abstract

This study aims to explore the legal awareness of MSME actors in business legalization under the guidance of the UMKM Juara program by the West Java Provincial Government in Kecamatan Cisalak-Tanjungsiang. The research adopts a juridical-empirical method with data collected through semi-structured interviews and literature studies to understand the perceptions and motivations of MSME actors regarding business legality. The findings reveal that although MSME actors generally understand the importance of business legality, they are often reluctant to pursue it, as it is perceived to provide no direct benefits. The primary motivation for legalization is driven by the need for halal certification, rooted in religious values. However, the lack of information on legalization procedures and limited support in guidance are the main obstacles. Social, cultural, and religious factors significantly influence legal awareness and the legalization process among MSMEs in the area.
Pengaruh Leverage dan Likuiditas terhadap Financial Distress dengan Sudut Pandang Profitabilitas sebagai Moderasi Rangga, Tegar Dwi; Hapsari, Ira; Santoso, Suryo Budi; Santoso, Slamet Eko Budi
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 1 (2025): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i1.10703

Abstract

This study aims to investigate the role of leverage and liquidity in financial distress, with profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia – BEI) during the 2021–2023 period. The research sample was selected using the purposive sampling technique, with criteria requiring companies to publish complete annual financial reports within this period. Based on these criteria, 68 companies were obtained as the research sample. Data analysis was conducted using SPSS 26 with the moderated regression analysis technique. The results indicate that leverage has a negative effect on financial distress, while liquidity has a positive effect on financial distress. However, profitability does not moderate the effect of leverage and liquidity on financial distress. These findings are expected to provide valuable insights for stakeholders in the property and real estate industry in designing strategies and making appropriate decisions to mitigate the risk of financial distress in companies.
Pengaruh CAR, NPF, FDR Terhadap Profitabilitas di Bank BTPN Syariah Tahun 2014-2024 Andriani, Fira Juni; Ardiani, Ninda
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 1 (2025): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i1.10716

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR) on the profitability of Bank BTPN Syariah during the 2014–2024 period. The main focus of this research is how these three variables influence Return on Assets (ROA) as an indicator of bank profitability. The research employs a quantitative method with a multiple linear regression analysis approach. The data analyzed is secondary data obtained from the quarterly financial statements of Bank BTPN Syariah over the 2014–2024 period. The dependent variable in this study is ROA, while the independent variables include CAR, NPF, and FDR. Data analysis is conducted using SPSS and Microsoft Excel software. The results show that CAR has a positive and significant effect on ROA, whereas NPF has a negative and significant effect on ROA. Meanwhile, FDR does not have a significant impact on ROA. Simultaneously, CAR, NPF, and FDR significantly affect the profitability of Bank BTPN Syariah. This study contributes by strengthening empirical evidence regarding the effect of CAR, NPF, and FDR on the profitability of Islamic banks, particularly in Indonesia.
Perlindungan Hukum dan Risiko Investasi pada Securities Crowdfunding Syariah: Analisis Maslahah Mursalah Sholatiah, Lathifah; Rosidah, Aimmatur; Rahman, Taufik
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 2 (2025): Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i2.10721

Abstract

This study aims to analyze legal protection and investment risks in Sharia Securities Crowdfunding (SCF) using the perspective of maslahah mursalah as the basis for assessment. The methodology employed is qualitative library research with a normative legal study approach, utilizing primary sources in the form of legislation, DSN-MUI fatwas, and OJK regulations, as well as secondary sources in the form of relevant academic journals and books published within the last ten years. The findings indicate that legal protection for investors in Sharia SCF already has a normative foundation through OJK Regulation No. 57/POJK.04/2020 and DSN-MUI Fatwa No. 140/DSN-MUI/VII/2021, but its implementation still faces challenges in terms of supervision, information transparency, and the effectiveness of dispute resolution mechanisms. The maslahah mursalah analysis affirms that Sharia SCF is permissible as long as it upholds the principles of justice, trustworthiness, and benefit, thereby necessitating strengthened regulations and oversight to optimally achieve the goal of investor protection.
Spiritualitas Islam sebagai Landasan Regulasi Hukum Ekonomi Syariah; Studi Integratif Teori dan Praktik Harahap, Elly Warnisyah; Latifah, Siti
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 9 No 2 (2024): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v9i1.10722

Abstract

This article aims to explore Islamic spirituality as the fundamental basis for the formulation of Sharia economic law regulations, adopting an approach that integrates theory and practice. This research is categorized as library research with a qualitative approach and utilizes descriptive analysis. Primary data were sourced from scientific journals published in the last ten years, while secondary data were obtained from books and related digital references. Data validity was ensured through triangulation, with the analysis process conducted inductively, moving from general data to specific conclusions. The study concludes that Islamic spirituality plays a central role in shaping the ethical values underpinning Sharia economic law regulations. This spiritual dimension not only guides economic actors to balance material and non-material interests but also ensures the sustainability of divine values in modern economic practices. The integration of theory and practice through this approach produces a regulatory framework that is not only normative but also practical in its application.
Bunga Bank dalam Hukum Islam; Komparasi Pemikiran Imam Ali Jum'ah dan Imam Jadul Haq Ali Abdillah, Muhammad Alwin; Awwaluzzikri; Muhammaddiah, Muhammad Rusdi bin
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 9 No 2 (2024): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v9i2.10745

Abstract

This study aims to analyze the views of these two prominent scholars on bank interest and to explore their perspectives on applying Sharia principles in modern financial systems. This article employs a descriptive-analytical approach using literature-based research, drawing on scholarly articles about bank interest and the two scholars. Sheikh Ali Jum'ah perceives bank interest as permissible if it aligns with the maqasid al-Shariah, promotes public benefit, and does not violate definitive texts (nass qat'i), thereby enabling the integration of Sharia principles into modern financial systems. Conversely, Sheikh Jadul Haq Ali asserts that bank interest is classified as riba qardh, strictly prohibited by Sharia, underscoring the importance of preserving the purity of Islamic law and encouraging Muslims to avoid interest-based transactions to ensure the blessings of wealth.

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