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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 105 Documents
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Harmonization of IFRS and AAOIFI Standards in Islamic Banking Accounting: Systematic Synthesis and Bibliometric Mapping Havna, Havna; Maulana, Muhammad; Saktia Fitri, Rati; Muliadi, Muliadi; Yunizar, Muhammad; Zainuri, Hamzah
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 Arifin, Syamsul; Yaqin, Abdullah; Syamsuddin, Syamsuddin; Zaenal Abidin, Muhammad
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 Hisan, Moh. Syifa’ul; Iwan Fawazir , Lailul Fuad; Muwaddah , Nur
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 Hadana, Erha Saufan; Haikal, Muhammad; Mansari, Mansari; Irwansyah, Irwansyah; Zakaria , Muzakkir; 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 Nasir, Muhammad; Furqan Nur, Rasyidusman Hannamara; Kumala Sari, Cut; Suhaila, Nafisa
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.

Page 11 of 11 | Total Record : 105

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