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Muhammad Ihsan
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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 218 Documents
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Penundaan Pembayaran Pajak Bea Perolehan Hak atas Tanah dan Bangunan dalam Program PTSL; Sebuah Analisis Hukum Sembada, Radja Haehta; Maulana, Iqbal Taufik; Permadi, Adi; Ramadan, Deden Faldi
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 11 No 1 (2026): 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.v11i1.11866

Abstract

This study aims to analyze the legal consequences of land title certificates that still bear unpaid BPHTB (Duty on the Acquisition of Land and Building Rights) tax liabilities within the implementation context of the Complete Systematic Land Registration Program (PTSL), as well as to identify the challenges faced by the Regional Revenue Agency (Bapenda) in collecting outstanding BPHTB. This research falls under the category of qualitative library research with a normative legal study approach. Primary sources include statutory regulations such as Law No. 28 of 2009 on Regional Taxes, Law No. 5 of 1960 on Basic Agrarian Principles (UUPA), and Ministerial Regulation of ATR/BPN No. 6 of 2018. The study concludes that the legally permitted postponement of BPHTB payments through regional head discretion has led to implementation conflicts with administrative land regulations—particularly regarding the issuance of land certificates by the National Land Agency (BPN), which requires proof of BPHTB payment. As a result, certificates issued under tax-deferred status do not carry full legal force for use as collateral or for land transactions. The regulatory disharmony between local fiscal policies and national administrative requirements has created legal uncertainty for the public, especially low-income groups who are the primary target of the PTSL program.
Tanggung Jawab Pelaku Usaha Perusahaan Penyedia Jasa Dalam Pasar Digital Perdagangan Mata Uang Kurnia, Andreas; S.T. Kansil, Christine
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.v10i2.12119

Abstract

Ideally, the digital currency trading market operates within a framework of strong business responsibility, transparency, and consumer protection. However, in reality, digital currency trading practices are still characterized by high risks to users, limited service transparency, and unclear boundaries of liability for service provider companies. This condition raises fundamental legal issues regarding the position and obligations of business actors within the rapidly evolving digital market ecosystem. This study aims to analyze the concept and forms of responsibility borne by service provider companies in the digital currency trading market, as well as to identify the challenges in its practical implementation. The research employs a library-based study with a qualitative approach, utilizing normative legal analysis supported by statutory and conceptual approaches. Data sources consist of relevant regulations, legal literature, and scholarly journal articles. The findings indicate that business actors bear legal responsibilities encompassing system security, information transparency, consumer protection, and transaction risk management. Strengthening regulatory frameworks, ensuring effective supervision, and fostering ethical commitments among business actors are essential to establishing a fair, secure, and sustainable digital currency trading market.
Implementasi Akad Mudharabah dan Murabahah: Studi pada Bank Syariah Indonesia Cabang Jambi Poniran, Poniran; Amrizal, Amrizal
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.v10i2.12464

Abstract

This study aims to examine the implementation of mudharabah and murabahah financing contracts at Bank Syariah Indonesia (Jambi Branch). The research employs a qualitative approach using a case study design. Data were collected through observation, interviews, and documentation, and analyzed using the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing or verification. Data validity was ensured through source triangulation, data collection triangulation, and time triangulation. The results show that the implementation of murabahah contracts in working capital financing at Bank Syariah Indonesia may involve modifications through the addition of collateral. Murabahah financing is considered more favorable than other financing schemes because it can be used for both KUR and consumptive financing, with repayments made through an installment system. Meanwhile, mudharabah financing in the MSME sector has experienced a decline due to the impact of the Covid-19 pandemic.
Dari Musibah ke Ketahanan Sosial: Analisis Sosiologi Al-Qur’an terhadap Praktik Muamalat Masyarakat Aceh Tamiang Pasca Banjir Bandang Roni, Muhammad; Mariadi, Mariadi; Nuh Rasyid, Muhammad
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.v10i2.12504

Abstract

This study aims to examine how Quranic values are constructed and actualized within post-disaster muamalah practices and to analyze their role in fostering social resilience. This research employs a qualitative field-based approach using the perspective of Quranic sociology, drawing on observation, in-depth interviews, and thematic analysis of socio-economic practices within the community. The findings reveal that values such as taawun (mutual assistance), al-adl (justice), and ukhuwwah ijtimaiyyah (social fraternity) not only persist but are transformed into adaptive social mechanisms that support economic reconstruction and social cohesion in the aftermath of disaster. Quran-based muamalah practices thus function as a moral and social foundation for building contextual and sustainable community resilience.
Inovasi Wakaf Produktif Berbasis CWLD: Studi Kasus Sentra Jamur Sragen Anisa, Fanny Luthffiana; Oktaviani, Witia
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.v10i2.12766

Abstract

This research aims to analyze the effectiveness of Cash Waqf Link Deposit (CWLD) as a means of collecting productive waqf funds at the Sentra Jamur Sragen. This study focuses on CWLD practices and productive waqf from an Islamic perspective, as well as the implications of productive waqf for waqf donors and the surrounding community. The research methodology uses a descriptive qualitative approach with a case study approach. This method was chosen to provide an in-depth description of the CWLD strategy implemented at Bank Syariah Sragen, productive waqf practices at the Sentra Jamur Sragen, and the implications of productive waqf practices. The results of this study indicate that CWLD is the right choice for collecting waqf funds to carry out productive waqf because CWLD-based fund collection is considered transparent, fast, and effective. In addition, CWLD and productive waqf practices are considered to be in accordance with Islamic law applicable in Indonesia and in accordance with regulations set by the government. Furthermore, waqf donors and the surrounding community feel the positive impact of the Sentra Jamur Sragen.
Pertumbuhan Ekonomi dan Kesejahteraan Umat: Telaah Integratif antara Indikator Pendapatan Nasional dan Prinsip Ekonomi Syariah Pratami, Arifa; Ismail, Ismail; Nurhudawi, Nurhudawi; Aulia, Annisa
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.v10i2.13095

Abstract

This study aims to analyze the relationship between economic growth and community welfare through an integrative approach that combines national income indicators with Islamic economic principles based on maqasid al-shariah. This article constitutes a library-based study employing a qualitative approach, with descriptive analysis as the primary methodology. The findings indicate that conventional economic growth indicators such as Gross Domestic Product (GDP), Gross National Product (GNP), and per capita income do not fully reflect comprehensive community welfare, as they tend to overlook dimensions of distributive justice, ethics, and social benefit. The integration of macroeconomic indicators with maqasid al-shariah–based welfare parameters is therefore considered capable of providing a more holistic, inclusive, and welfare-oriented framework for development evaluation, aimed at achieving falah for the community.
Analisis Hukum Persaingan Tidak Sehat dalam Praktik Bisnis di Indonesia; Perspektif Hukum Islam Dewi, Ratna; Satria, Gagah; Aruman, Aruman; Tampubolon, Jeklira; Basuki, Erlan; Landu Parangga, Umbu
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.v10i2.13227

Abstract

This study aims to analyze the regulation and enforcement of unfair business competition law in Indonesia and to examine its conformity with the principles of Islamic law. The research employs a normative legal method using statutory and conceptual approaches, involving an analysis of Law No. 5 of 1999, relevant legal literature, and Islamic legal sources. The findings indicate that Indonesian positive law and Islamic law share substantial alignment in prohibiting market manipulation and economic exploitation. Moreover, Islamic law provides a more comprehensive ethical foundation through the prohibition of ihtikar, tadlis, and najasy, emphasizing moral and ethical values in economic activities. Therefore, the integration of Islamic business ethics can serve as a moral complement to positive legal regulations and enhance the effectiveness of competition law enforcement, contributing to the creation of a fair, transparent, and socially just business environment.
Implementasi Prinsip Washathiyah dalam Kontrak Bisnis Syariah: Perspektif Al-Qur'an Wirman, Wirman; Mustapa, Mustapa
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.v10i2.13500

Abstract

This study aims to analyze the implementation of the washathiyah principle in Islamic business contracts from the perspective of the Qur’an, as well as to identify the obstacles that arise in practice. This research is classified as qualitative library research. The methodology combines a normative–theological approach with conceptual analysis of the washathiyah principle in Islamic business contracts. The findings indicate that the washathiyah principle is reflected in several components of Islamic contracts, such as mechanisms of information transparency, fairness in price determination, and proportional risk-sharing among the parties. Nevertheless, its implementation has not been fully consistent, as it is still influenced by limited sharia literacy, weak ethical business oversight, and the dynamics of the modern market, which often encourage practices that are not aligned with the values of moderation. Therefore, strengthening sharia education, improving the quality of regulation, and internalizing washathiyah values are essential steps toward realizing more just and sustainable Islamic business contracts.

Page 22 of 22 | Total Record : 218

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