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Maliyah : Jurnal Hukum Bisnis Islam
Published by Universitas Islam Negeri Sunan Ampel
ISSN : 20884869     EISSN : 25974351     DOI : https://doi.org/10.15642/maliyah.2021.11.2
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
Kajian-kajian Hukum Ekonomi dan Bisnis Islam, baik berupa artikel konsepsional ataupun hasil penelitian.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 5 Documents
 1 
Search results for , issue "Vol. 12 No. 1 (2022): Juni 2022" : 5 Documents clear
Peran Perbankan Syari’ah dalam Perkembangan Perekonomian di Indonesia Habibi, Miftakhur Rokhman; Diah, Ruriana
Maliyah : Jurnal Hukum Bisnis Islam Vol. 12 No. 1 (2022): Juni 2022
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/maliyah.2022.12.1.1-25

Abstract

The existence of institutions and all the rules in which there are matters of money in the running of finance in the country, have become the most important foundation and guidance in accelerating the speed of development of a country, especially in terms of the economy. Indonesia is a country with most people embracing Islam, certainly wants a mechanism as a financial regulator. while avoiding the interest system in banking. Islam embodies the basis of sharia trading. Islamic banks appear as an answer about the cons of usury and interest in banking. So, therefore, Indonesian Muslims who want their financial operations in banks to avoid usury, do not need to worry anymore with the existence of Islamic banks or Islamic banks. The banking sector is important as a link between capital and the real results that are in the hands of capital owners. The first use of banking in a large economy must be aimed at what ways that money can be used properly as a ranking of the economy. The existence of Islamic banks cannot be separated from the plummet of the economy which was initially seen and called the monetary crisis. Islamic Bank is a bank that in running its finances, leaving all the problems of usury. In this case, the interest that is considered as usury is a challenge in these times. Islamic finance exists, based on two reasons. Due to the prohibition of taking usury in it. And because of financial transactions that have it in it, is considered to have some shortcomings.
Rahn (Gadai) dalam Perspektif Fikih Muamalah, Kompilasi Hukum Ekonomi Syariah (KHES), dan Hukum Perdata Junitama, Calvin Alief; Rahmawati, Elvira Dwi; Karina, Murtila
Maliyah : Jurnal Hukum Bisnis Islam Vol. 12 No. 1 (2022): Juni 2022
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/maliyah.2022.12.1.26-45

Abstract

Pawn in Islam is called rahn. Pawning is an activity to pawn goods as collateral for a debt transaction carried out. A person who mortgages an item (rahin) to a murtahin person, then the item remains the property of the guarantor (rahin). As a result, a guarantor (murtahin) may not use or sell the collateral before obtaining permission from the guarantor. As for a murtahin, he can ask for money from the rahin if it is used for the maintenance of the rahin's property if maintenance is needed on the item. In this day and age, this pawn has become one of  the  solutions  to  the  urgent  need  for  money  which  is  needed  by  the  community.  In muamalah fikih and KHES, the pawn is called rahn. While in civil law the pawn is called a pand.
Akuntansi Kewajiban Pemerintah Perspektif KHES dan PP No. 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan: Indonesia Islamiyah, Latifatul; Faidati, Ashima
Maliyah : Jurnal Hukum Bisnis Islam Vol. 12 No. 1 (2022): Juni 2022
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/maliyah.2022.12.1.97-120

Abstract

Accounting for government obligations is regulated in government regulation (PP) number 24 of 2005 in government accounting standards statement No.09 (PSAP) concerning Liability Accounting. Liabilities are debts arising from past events, the settlement of which resulted in an outflow of government economic resources. In the context of government, obligations arise, among others, due to the use of sources of financing originating from loans. These loans can come from the public, financial institutions, other governments, or international institutions. Government obligations also occur due to engagements with employees working for the government, responsibilities to the broader community, namely benefits, compensation, compensation, allocation/reallocation of income to other entities, or obligations with other service providers. Government obligations can also arise from procuring goods and services from third parties that have yet to be paid by the government at the end of the fiscal year. In KHES Concerning, accounting for obligations has been regulated in Chapter IV concerning Accounting for KHES Liabilities, which consists of 16 articles (Articles 765 to 780).
Praktik Endorsement oleh Influencer Tiktok Perspektif Akad Ijarah dan Fatwa MUI Nomor 24 Tahun 2017 tentang Hukum dan Pedoman Bermuamalah melalui Media Sosial Suryaningtiyas, Adhiva Nurul Amalia
Maliyah : Jurnal Hukum Bisnis Islam Vol. 12 No. 1 (2022): Juni 2022
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/maliyah.2022.12.1.69-96

Abstract

This research discusses endorsement practices by TikTok influencers and how to analyze the Ijarah contract and DSN MUI Fatwa Number 24 of 2017 on endorsements by influencers in the TikTok application. This research is qualitative research with a descriptive approach. The results of this study show that the endorsement system carried out by "GR" on TikTok is to provide several service packages at different rates. After the endorser is sure that he agrees and fills in the endorser's format, he can send fees according to the selected package via transfer. Then, the admin will send an address for the endorser to send the item to be endorsed. After that, the endorsement process will be executed. However, the focus of the problem is the need for certainty regarding the estimated upload video endorsement after payment has been made. This is inconsistent with the point that benefits must be explicitly known and clearly to avoid disputes. The endorsement system carried out can be said to follow the provisions of Islamic law in general regarding the pillars of ijarah, but not with the specific terms of ijarah. Meanwhile, according to the general guidelines and guidelines for creating content/information in the DSN MUI Fatwa Number 24 of 2017 concerning Law and Guidelines for Muamalah through Social Media, the practice of endorsement carried out by "GR" influencers so far is considered to be less following the provisions in point " produce and/or disseminate content/information with the aim of justifying what is wrong or blaming the right, building opinions so that they appear to be successful and successful, and the aim is to hide the truth and deceive the public" in the fatwa.
Praktik Pesanan Paket Aqiqah dalam Tinjauan Hukum Islam Yasmine, Heydi Tiara
Maliyah : Jurnal Hukum Bisnis Islam Vol. 12 No. 1 (2022): Juni 2022
Publisher : Islamic Economic Law Programs, Faculty of Sharia and Law State Islamic University (UIN) of Sunan Ampel Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/maliyah.2022.12.1.46-68

Abstract

The research entitled The Practice of Ordering Aqiqah Packages in a Review of Islamic Law was written to answer problems related to how the practice of ordering aqiqah package products at Istiqomah Aqiqah Sidoarjo and how to review Islamic law on the practice of ordering aqiqah package products at Istiqomah Aqiqah Sidoarjo. The research data were collected by observation, interview, and literature study techniques which were then analyzed using descriptive techniques in describing ordering aqiqah packages using a greeting contract. The results of this study conclude that the practice of ordering aqiqah package products at Istiqomah Aqiqah uses a salam contract between the ordering party and Istiqomah Aqiqah where payment is made at the beginning of the contract in cash or a down payment of 30%, and delivery of the aqiqah package is submitted at the end of the agreement in the assembly contract. Even though the Istiqomah Aqiqah party has provided payment relief using a down payment of 30% in ordering the aqiqah package, it does not rule out the possibility of a delay in paying the aqiqah package and causing one party to feel disadvantaged, namely the Istiqomah Aqiqah party. Delaying the payment of the aqiqah package made by the ordering party to Istiqomah Aqiqah after it is due according to Islamic law is permissible or mubah because the pillars and conditions in ordering the aqiqah package using the salam contract have been fulfilled. And because of the willingness of the Istiqomah Aqiqah parties to postpone the payment of the aqiqah package, this cannot be avoided due to unexpected things.

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