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Syarah: Jurnal Hukum Islam dan Ekonomi
Published by Institut Agama Islam Negeri Lhokseumawe
ISSN : 23029978     EISSN : 27152642     DOI : -
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences
Syarah: Journal of Islamic Law and Economics invites scholars, researchers, and students to contribute the results of their studies and researchers in the fields related to Islamic law and Economics which includes textual investigations, both in terms of theory and practice of Islamic law and economics and fieldwork related issues updated with the perspective of the Koran, Hadith and Ijma. This journal warmly welcomes contributions from scholars from related fields who consider the following general topics; (1) Sharia Economic Law, (2) Agreement Law in Islam; (3) Comparative Law on Economics; (5) Community Economic Institutions; (6) Civil, Economic, Business (Conventional) Law; (6) Contemporary Islamic Legal though; (7) The Law of Zakat and Waqf; (8) Anthropological Law and Sociological Law;
Arjuna Subject : Umum - Umum
Articles 112 Documents
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Harmonization of IFRS and AAOIFI Standards in Islamic Banking Accounting: Systematic Synthesis and Bibliometric Mapping Havna Havna; Muhammad Maulana; Rati Saktia Fitri; Muliadi Muliadi; Muhammad Yunizar; Hamzah Zainuri
Syarah: Jurnal Hukum Islam dan Ekonomi Vol. 14 No. 2 (2025): SYARAH : Jurnal Hukum Islam dan Ekonomi
Publisher : Fakultas Syariah Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/syarah.v14i2.6826

Abstract

This study examines the challenges of harmonizing IFRS-based reporting and AAOIFI standards in Islamic banking accounting. The study uses a Systematic Literature Review (SLR) based on PRISMA 2020 of 25 indexed journal articles from 2020 to 2025, supplemented by a co-occurrence bibliometric analysis using VOSviewer to map dominant themes. The synthesis results show that there are major tensions in the application of IFRS 9 based on expected credit loss (ECL) for Islamic contracts, the need for cross-country comparability, and the role of Shariah governance in maintaining reporting integrity. Stronger compliance with AAOIFI and SSB oversight tends to be associated with higher reporting conservatism and lower indications of earnings management, while IFRS adoption increases comparability but has the potential to obscure the risk-sharing character if contract disclosures are limited. This study proposes a hybrid reporting approach: IFRS as the primary report, supplemented by AAOIFI disclosures and maqasid-based information to enhance transparency, accountability, and value relevance. Operational recommendations are provided for regulators, standard setters, auditors, and Islamic banks.
The Implementation and Volatility Analysis of Sharia Cryptocurrencies Syamsul Arifin; Abdullah Yaqin; Syamsuddin Syamsuddin; Muhammad Zaenal Abidin
Syarah: Jurnal Hukum Islam dan Ekonomi Vol. 14 No. 2 (2025): SYARAH : Jurnal Hukum Islam dan Ekonomi
Publisher : Fakultas Syariah Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/syarah.v14i2.6875

Abstract

This study analyzes the implementation of sharia-compliant cryptocurrencies and compares their volatility with Bitcoin and the Indonesia Stock Exchange Composite Index (IHSG). Using a mixed method approach with a sequential exploratory design, the research combines a literature review on sharia compliance and time-series analysis using the ARIMA model. The analysis focuses on two gold-backed cryptocurrencies, OneGram Coin (OGC) and GOLDX. Findings indicate that although OGC and GOLDX meet several key sharia criteria, such as asset backing, avoidance of maysir, gharar, and riba, supervision by a Sharia Supervisory Board, and the allocation of philanthropic funds (tabarru’), their volatility is higher than both Bitcoin and IHSG. This suggests that despite being designed for sharia compliance, these cryptocurrencies are currently less stable and less effective as a medium of exchange than their conventional counterparts. Additionally, the absence of government regulation and the lack of sharia-based profit-sharing models such as mudharabah or musyarakah remain significant shortcomings. The study recommends stronger collaboration between developers and regulators to improve regulatory frameworks and align sharia-based cryptocurrency systems with the principles of justice, stability, and sustainability as outlined in maqashid sharia.
Implications of the MUI Fatwa on the Prohibition of 3 Kg LPG for the Wealthy in the Perspective of Islamic Law Moh. Syifa’ul Hisan; Lailul Fuad Iwan Fawazir; Nur Muwaddah
Syarah: Jurnal Hukum Islam dan Ekonomi Vol. 14 No. 2 (2025): SYARAH : Jurnal Hukum Islam dan Ekonomi
Publisher : Fakultas Syariah Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/syarah.v14i2.6902

Abstract

This study aims to analyze the legal basis, formal validity, and social implications of the 2025 Indonesian Ulema Council (MUI) fatwa regarding the prohibition of 3-kilogram LPG use for the wealthy based on Islamic law perspectives. The study uses a qualitative approach with normative-sociological analysis through document studies and in-depth interviews. The results show that normatively, this fatwa has a strong basis in the Qur'an (QS. An-Nahl: 90 and QS. Al-Baqarah: 188), the principle of maqāṣid al-syarī‘ah (hifẓ al-māl and hifẓ al-‘adl), and is in line with national energy regulations. However, formally, this fatwa does not yet have binding legal force because it has not been ratified through an official Fatwa Commission hearing. Sociologically, the effectiveness of the fatwa is limited due to low legal literacy among the public, limited access to non-subsidized energy in rural areas, and the absence of standard economic indicators. This analysis confirms that without strong technical regulations, fatwas only serve as moral appeals without any executory impact. This study recommends the need to integrate fatwas into formal government policies through memoranda of understanding (MoUs), the establishment of objective economic criteria, and increased public education to realize subsidy distribution based on social justice and sharia values.           
Polygamy in the Perspective of Contemporary Islamic Law: A Normative and Contextual Analysis of Nasr Hamid Abu Zaid's Thought Erha Saufan Hadana; Muhammad Haikal; Mansari Mansari; Irwansyah Irwansyah; Muzakkir Zakaria; Ikhsan Ikhsan
Syarah: Jurnal Hukum Islam dan Ekonomi Vol. 14 No. 2 (2025): SYARAH : Jurnal Hukum Islam dan Ekonomi
Publisher : Fakultas Syariah Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/syarah.v14i2.6424

Abstract

Polygamy remains a controversial practice in Islamic society in Indonesia, especially when linked to the principles of justice and gender equality. Although Marriage Law No. 1 of 1974 and a number of other regulations have restricted polygamy through administrative and substantive requirements, practices in the field show weak control and numerous procedural violations. This gap between legal norms and social practices demonstrates the failure of the law to provide protection, especially for women. This study aims to analyze the regulation of polygamy in Indonesia from the perspective of Nasr Hamid Abu Zaid's thinking, which emphasizes the importance of maqashid al-syariah as the basis for the validity of Islamic law. This study is a normative legal study with a qualitative approach, through a documentary study of legislation, legal literature, and the thoughts of modern Islamic legal figures. The results of the study show that the regulation of polygamy in Indonesia has not fully integrated the principle of maqashid, both in the substance of the law and in its implementation in court. Legal provisions tend to be legal-formal in nature without addressing the ethical, social, and psychological dimensions of the practice of polygamy. Nasr Hamid Abu Zaid's thinking emphasizes that the permissibility of polygamy must depend on substantive justice, not merely procedural validity. This view offers a critical framework for reforming Islamic family law to be more contextual, responsive, and just. It is important to reform regulations to ensure that the law truly serves as an instrument of protection, not merely a means of legitimizing social inequality.
Barakanomic: The Transformation of Modern Muslim Business Ethics Muhammad Nasir; Rasyidusman Hannamara Furqan Nur; Cut Kumala Sari; Nafisa Suhaila
Syarah: Jurnal Hukum Islam dan Ekonomi Vol. 14 No. 2 (2025): SYARAH : Jurnal Hukum Islam dan Ekonomi
Publisher : Fakultas Syariah Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/syarah.v14i2.6934

Abstract

The modernization of Muslim business practices has given rise to a fundamental ethical paradox. On the one hand, Muslims are increasingly involved in modern corporate systems, digitalization, and global trade, but on the other hand, the orientation towards material gain often shifts the spiritual meaning and value of barakah (divine blessing) which is the moral foundation of Islamic economics. This study aims to construct and elaborate on the concept of Barakanomic as an ethical paradigm that reinterprets economic success through the perspective of barakah. Using a conceptual-philosophical approach, this study reviews classical and contemporary literature on Islamic business ethics, the theory of maqāṣid al-syarī‘ah, and critiques of modern capitalism. The results of the study show that Barakanomic offers a transformative ethical framework for modern Muslim businesses by integrating economic rationality and Islamic spirituality. This paradigm emphasizes the importance of moral accountability, social justice, and sustainable welfare that transcends a profit-only orientation. Theoretically, this research contributes to the development of a new ethical model in Islamic economics; practically, Barakanomic can serve as a moral guideline for Muslim entrepreneurs and policymakers in building a fair and blessed economic system.
The Application of Ra’yu and Istihsan in the Settlement of Marital Property in Modern Times: A Normative Study of the Principle of Proportional Justice Muhammad Ridho Rahman; Nuril Khasyi'in
Syarah: Jurnal Hukum Islam dan Ekonomi Vol. 15 No. 1 (2026): SYARAH : Jurnal Hukum Islam dan Ekonomi
Publisher : Fakultas Syariah Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/syarah.v15i1.7241

Abstract

The issue of the division of marital property has become increasingly complex as economic relations between husbands and wives have changed, with contributions from both parties whether economic or non-economic—not always being equal. Normative provisions that emphasize an equal division often fail to fully reflect this reality, thereby potentially leading to substantive injustice. This study employs a normative legal research method with a comparative approach, analyzing the doctrine of usul al-fiqh, classical and contemporary Islamic legal thought, and relevant legislation, particularly the Compilation of Islamic Law. The results of the study indicate that ra’yu functions as a rational instrument for assessing the actual contributions of the parties during the marriage, while istihsan serves as a corrective mechanism to deviate from general principles when their application has the potential to result in injustice. The synthesis of ra’yu and istihsan provides a methodological framework that allows for the contextualization of law without disregarding the normative foundations of Sharia. The division of marital property should not be carried out mechanically and formalistically, but must be based on the principle of proportional justice that takes into account the actual contributions of each party, both economic and non-economic. The integration of ra’yu and istihsan underscores the adaptive nature of Islamic family law and provides a normative justification for the application of substantive justice in resolving disputes over marital property in Indonesia. These findings can also serve as a conceptual foundation for reforming the Compilation of Islamic Law, particularly in reformulating the provisions on the division of joint property to be more oriented toward the principle of proportional justice and the contributions of the parties.
Reconstructing the Role of the Marriage Guardian Based on Maqāṣid al-Sharī‘ah: Toward Substantive Justice for Women in Islamic Family Law in Indonesia Azima Amalia; Jayusman Jayusman; Zuhraini Zuhraini; Iskandar Syukur
Syarah: Jurnal Hukum Islam dan Ekonomi Vol. 15 No. 1 (2026): SYARAH : Jurnal Hukum Islam dan Ekonomi
Publisher : Fakultas Syariah Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/syarah.v15i1.7517

Abstract

This study aims to analyze the principles and role of the marriage guardian in Islamic marriage law in Indonesia by highlighting the relationship between the validity of the marriage contract and the protection of women. The study employs a normative legal method with a qualitative approach based on a literature review of fiqh texts, the Compilation of Islamic Law, legislation, and contemporary scholarly studies. The results show that the construction of the marriage guardian in Indonesian positive law still tends to position women as subjects dependent on the guardian’s authority, thereby creating a tension between legal justice and substantive justice particularly when rigid requirements for guardianship actually encourage unregistered marriages and weaken legal protections for women. This study finds that the concept of kāmil al-ahliyyah can serve as a reconstructive solution by establishing the full legal capacity of adult women as the primary basis for determining the need for guardianship. Through the maqāṣid al-syarī‘ah approach, the guardian is repositioned not merely as an absolute requirement but as a contextual protective instrument through the normative reinterpretation of the Compilation of Islamic Law (KHI) and the strengthening of the role of the judicial guardian. This concept enables the creation of a balance between the validity of contracts, the protection of women, and legal certainty within the Islamic family law system in Indonesia.
A Legal Analysis of the Implementation of Social Assistance Policies in Indonesia: Challenges in Data Synchronization and Law Enforcement Ramayanti Ramayanti; Holijah Holijah
Syarah: Jurnal Hukum Islam dan Ekonomi Vol. 15 No. 1 (2026): SYARAH : Jurnal Hukum Islam dan Ekonomi
Publisher : Fakultas Syariah Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/syarah.v15i1.7556

Abstract

This study aims to analyze the implementation of social assistance policies in Indonesia from a legal perspective by examining the alignment between applicable legal regulations and their implementation in the field, particularly regarding the challenges of data synchronization and law enforcement mechanisms. The research method used is a normative legal approach through legislative, conceptual, and analytical methods, utilizing primary legal sources such as the 1945 Constitution of the Republic of Indonesia, Law No. 11 of 2009 on Social Welfare, and Law No. 13 of 2011 on the Handling of the Poor, supported by secondary and tertiary legal sources. The analysis was conducted qualitatively through content analysis and legal interpretation to identify the gap between legal norms (das sollen) and the reality of implementation (das sein). The research findings indicate that although social assistance policies in Indonesia have a strong constitutional and legal foundation, their implementation still faces various serious issues, such as inaccuracies in beneficiary data, regulatory disharmony between the central and local governments, weak administrative oversight, and suboptimal law enforcement regarding the misuse of social assistance. These conditions have prevented the principles of justice, legal certainty, transparency, and accountability from being fully realized. Therefore, it is necessary to strengthen regulatory harmonization, integrate the national social data system, and enhance oversight and the enforcement of both administrative and criminal laws in order to achieve social assistance policies that are more effective, targeted, fair, and accountable. This study contributes to the development of public policy law by emphasizing the importance of strengthening the legal aspects of social welfare governance in Indonesia.
The Resilience of Sharia Consumer Protection in Digital Economy Disputes: Integrating Litigation, Non-Litigation, and Online Dispute Resolution (ODR) Shofa Robbani; Muhammad Jauharul Maknun; Dina Anggraini; Safira Najihah
Syarah: Jurnal Hukum Islam dan Ekonomi Vol. 15 No. 1 (2026): SYARAH : Jurnal Hukum Islam dan Ekonomi
Publisher : Fakultas Syariah Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/syarah.v15i1.7662

Abstract

This study aims to analyze the resilience of Sharia consumer protection in digital disputes through the roles of litigation, non-litigation, and Online Dispute Resolution (ODR). The method used is normative legal research employing legislative, conceptual, and comparative approaches, analyzed qualitatively through a literature review. The results show that digital consumer disputes are dominated by product nonconformity, unclear contracts, and fraudulent practices (tadlis), reflecting a gap between Sharia principles and digital practices. Litigation is considered ineffective due to lengthy procedures and high costs, while non-litigation methods are more flexible but limited in their implementation. ODR emerges as the most adaptive mechanism, although it remains weak in terms of regulation, independence, and the integration of Sharia principles. This study contributes by proposing a concept of legal resilience based on the integration of litigation, non-litigation, and ODR, as well as the development of a Sharia-based ODR model encompassing three main pillars: (1) a digital ishlah mechanism ensuring consensus-based and transparent resolution; (2) a panel of independent, Sharia-certified mediators; and (3) operational standards based on maqāṣid al-sharī‘ah that avoid gharar and tadlis at every stage of the process. This model emphasizes substantive justice, transparency, and the public interest in the resolution of digital disputes.
Reinterpreting Mediation Success: Partial Agreements as Outcome-Based Justice in Divorce Cases at the Langsa Sharia Court Nurul Husna; Muhazir Muhazir
Syarah: Jurnal Hukum Islam dan Ekonomi Vol. 15 No. 1 (2026): SYARAH : Jurnal Hukum Islam dan Ekonomi
Publisher : Fakultas Syariah Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/syarah.v15i1.7799

Abstract

The success of divorce mediation in Indonesia has traditionally been measured by the achievement of full reconciliation between the disputing parties. Although Supreme Court Regulation No. 1 of 2016 recognizes the possibility of partial agreements (kesepakatan sebagian) during mediation, the administrative case-reporting system of the Religious Courts, namely the Case Tracking Information System (Sistem Informasi Penelusuran Perkara/SIPP), continues to treat full reconciliation as the primary indicator of mediation success. Consequently, partial agreements that substantively resolve the parties' post-divorce rights and obligations are not proportionately reflected in the evaluation of mediation performance. This research employs an empirical juridical method using a legal sociology approach based on Eugen Ehrlich’s theory of living law. The study explores the interaction between normative legal provisions and mediation practices that develop within judicial institutions. Data were collected through interviews, document analysis, and the examination of relevant legal regulations and academic literature. The analysis focuses on agreements concerning iddah maintenance, mut’ah, past maintenance (madhiyah), child custody (hadhanah), and child support. The findings indicate that partial agreements provide legal certainty regarding the rights and obligations of the parties and significantly reduce the potential for post-divorce conflict. Although such agreements do not result in reconciliation, they demonstrate the substantive function of mediation in resolving disputes and ensuring fairness. From the perspective of living law, these practices reflect a broader understanding of mediation success beyond the formal objective of preserving marriage. The findings indicate that, although partial agreements are recognized under Supreme Court Regulation No. 1 of 2016, they remain insufficiently reflected in administrative measures of mediation success. This study argues that mediation effectiveness should therefore be assessed not only by marital reconciliation but also by substantive legal outcomes that protect post-divorce rights and promote outcome-based justice.

Page 11 of 12 | Total Record : 112

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