IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah
JThis journal focused on Islamic law on economics and finance studies and present developments through the publication of articles. Specifically, the journal will deal with topics, including but not limited to Islamic law on Islamic Banking, Islamic Marketing, Islamic Human Resources, Islamic Finance, Zakah, Waqf, Poverty Alleviation, Islamic Public Finance, Monetary Economics, Economic Development, Maqasid al-Shariah, Institutional Economics, Islamic management, Behavioural Economics and Finance, Corporate Governance, Risk Management, Shariah issues, Financial Engineering, Securitization and Sukuk, Islamic Capital Markets, Insurance and Takaful, Regulatory Issues, Corporate Social Responsibility in Islam and other topics which related to this area. The journal is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Articles
47 Documents
<![CDATA[Konsep Hotel Syariah Dalam Perspektif Fiqh Islam Kontemporer ]]>
<![CDATA[Asyifa Alibia]]>;
<![CDATA[Hadiat]]>
<![CDATA[ IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 1 No. 1 (2022): Volume 1 Nomor 1, April 2022 ]]>
Publisher : <![CDATA[STAI Al-Mas'udiyah ]]>
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DOI: 10.69768/ji.v1i1.1
<![CDATA[The concept of a sharia hotel has developed into a trend in the hospitality business today, in big cities there have been many sharia hotels. The purpose of this research is to analyze the concept of sharia hotel in contemporary fiqh perspective. The research method used is library research. Data were collected through observation and documentation, then analyzed by qualitative analysis. The results of the study show that the criteria for the sharia hotel concept that are suitable for use are in accordance with the rules, namely: Syiar and Appearance, Facilities, Worship and Da'wah, Managerial and Finance. The concept of a shari'ah hotel is in line with the times or contemporary, adapting to the rules based on the Qur'an. adapted to current conditions.]]>
<![CDATA[Analisis Kerjasama Antara Publisher Dengan Google Adsense Dalam Perspektif Hukum Ekonomi Syariah ]]>
<![CDATA[Hoerusolihin]]>;
<![CDATA[Ahmad Bisri Musthafa]]>
<![CDATA[ IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 1 No. 1 (2022): Volume 1 Nomor 1, April 2022 ]]>
Publisher : <![CDATA[STAI Al-Mas'udiyah ]]>
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DOI: 10.69768/ji.v1i1.2
<![CDATA[In this 21st century, humans are faced with various kinds of social media as a means of providing information and communication between humans. The purpose of this study is to analyze the collaboration between publishers and google adsense in the perspective of sharia economic law. The research method used is descriptive qualitative. The results show First, the implementation of cooperation between publishers and Google Adsense in the PPC program begins with the publisher registering a blog or website to Google, then Google filters and verifies the publisher's blog which will then be entered in advertisements as a form of cooperation between the two, which is then after the website or the site already has an ad, then the ad can be clicked on by the user (visitor) which will later become an advantage for the publisher and google adsense. Second, referring to the implementation of cooperation between publishers and Google Adsense which has been described in point one, that this collaboration in Islam is known as cooperation in the form of syirkah abdan. In this case, there is a contract or cooperation agreement to carry out an advertising business and the results are divided into two according to the agreement.]]>
<![CDATA[Konsep Hukum Islam Tentang Jual Beli Mata Uang (Al-Sharf) ]]>
<![CDATA[Nuramirah]]>;
<![CDATA[Syamsurijal]]>
<![CDATA[ IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 1 No. 1 (2022): Volume 1 Nomor 1, April 2022 ]]>
Publisher : <![CDATA[STAI Al-Mas'udiyah ]]>
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DOI: 10.69768/ji.v1i1.3
<![CDATA[International trade activities always require the transfer and conversion of currencies from one country to another. This is because every independent country in the world has the authority to determine the currency used and the exchange rate (the exchange rate of a country's currency with other countries). The purpose of this research is to analyze Islamic law regarding currency trading. The results of the study can be concluded that the legal concept in the implementation of the sharf in Indonesia is regulated through the Fatwa of the National Syari'ah Council of the Indonesian Ulema Council No: 28/DSN-MUI/III/2002 concerning the Sale and Purchase of Currency (Al-Sharf) which in general terms explain that currency buying and selling transactions are allowed in principle.]]>
<![CDATA[Perhitungan Margin Dalam Penyelesaian Pembiayaan Murabahah Sebelum Jatuh Tempo Pelunasan ]]>
<![CDATA[Premi Anggraini]]>;
<![CDATA[Agung Hari Wibowo]]>
<![CDATA[ IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 1 No. 1 (2022): Volume 1 Nomor 1, April 2022 ]]>
Publisher : <![CDATA[STAI Al-Mas'udiyah ]]>
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DOI: 10.69768/ji.v1i1.4
<![CDATA[One of the most important teachings is the field of muamalah (Islamic economics). Muamalah occupies an important position in Islam. The purpose of this study is to analyze the calculation of the margin in the settlement of murabahah financing before the maturity of repayment. The research method used is a field study. The results of the study show that the policy of Maybank Sukabumi Branch does not conflict with DSN Fatwa No. 23/DSN-MUI/III/2002 concerning Repayment Deductions in Murabaha. DSN provides a stipulation that if a customer in a murabahah transaction makes a payment on time or earlier than the agreed time, LKS may give a deduction from the payment obligation on the condition that it is not agreed upon in the contract. The amount of the discount as referred to above is left to LKS policies and considerations.]]>
<![CDATA[Analisis Pelaksanaan Pernikahan Wanita Hamil Diluar Nikah Kompilasi Hukum Islam Pasal 53 ]]>
<![CDATA[Raudhinaa Gumilar Tauzirie]]>;
<![CDATA[Amalia]]>
<![CDATA[ IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 1 No. 1 (2022): Volume 1 Nomor 1, April 2022 ]]>
Publisher : <![CDATA[STAI Al-Mas'udiyah ]]>
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DOI: 10.69768/ji.v1i1.5
<![CDATA[This research is motivated by the stipulation of article 53 of the KHI which allows pregnant women to marry men who impregnate them and without waiting for the birth of a baby. This research is a qualitative research in which data collection is carried out using the library method. While the analysis process is carried out by basing on the qualitative descriptive analysis method. The results of this study are the provisions in article 53 of the KHI are aPregnant women out of wedlock can be married to men who impregnate them, without having to wait for the birth of their child and no need for remarriage after the child is conceived and the stipulation in Article 53 KHI concerning When a pregnant woman marries a pregnant woman, it is concluded that the maslahah contained in the article is to provide convenience and relief in the case of marrying a pregnant woman in the form of accountability for the actions taken, as well as covering the disgrace so that honor is maintained and biological lineage is maintained so that in administrative management it is notconstrained.]]>
<![CDATA[Pendapat Madzhab Syafi’i Tentang Praktik Jual Beli Rambut ]]>
<![CDATA[Ulfah Latifah]]>;
<![CDATA[Santi Rahmawati]]>
<![CDATA[ IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 1 No. 1 (2022): Volume 1 Nomor 1, April 2022 ]]>
Publisher : <![CDATA[STAI Al-Mas'udiyah ]]>
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DOI: 10.69768/ji.v1i1.6
<![CDATA[Buying and selling is an activity carried out by everyone to meet various needs, both in the form of physical needs and spiritual needs. The aim of this research is to obtain data and information about the opinion of the Syafi'i Madhhab regarding the sale and purchase of hair, both natural human hair and synthetic hair. The research method is descriptive research with normative and sociological legal approaches. The results of the study show that buying and selling hair according to the Madzhab including the Shafi'i Madhhab is not allowed according to Islamic law itself, buying and selling real hair is forbidden because hair is a member of the human body that cannot be traded while synthetic hair has differences of opinion looking at the purpose of using hair extensions, factors that cause buying and selling hair due to economic factors, the number of enthusiasts of hair extensions and following current trends as well as a lot of natural human hair needed for hair extensions.]]>
<![CDATA[Analisis Penegakan Hukum Ekonomi Syariah Terhadap Jual Beli Minyak Goreng Semakin Meroket Di Masa Pandemi Covid-1 ]]>
<![CDATA[Muslih]]>;
<![CDATA[Andre Pebrian Perdana]]>
<![CDATA[ IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 1 No. 2 (2022): Volume 1 Nomor 2, Oktober 2022 ]]>
Publisher : <![CDATA[STAI Al-Mas'udiyah ]]>
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DOI: 10.69768/ji.v1i2.7
<![CDATA[Due to the current COVID-19 pandemic, there have been many increases in the prices of basic goods such as cooking oil. Indeed, Islam has provided a solution in overcoming the price increase. If the soaring price of basic necessities is caused by natural factors that cause a scarcity of an item, besides this, people are required to be patient. And in Islam it also obliges the state to overcome this scarcity by seeking supplies from other regions, even Islam forbids people who do not understand fiqh law (related to business) from doing business. In this study, the author uses a normative legal research method that relies on literature studies and the focus is on analyzing primary and secondary legal materials. Where primary legal materials are applicable legal regulations and legal cases, while secondary legal materials include legal opinions contained in legal books and journals.]]>
<![CDATA[Peningkatan Teori Akuntansi Syariah Di Indonesia ]]>
<![CDATA[Hardini Ariningrum]]>;
<![CDATA[Fatriola Yoda Sutrahti]]>
<![CDATA[ IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 1 No. 2 (2022): Volume 1 Nomor 2, Oktober 2022 ]]>
Publisher : <![CDATA[STAI Al-Mas'udiyah ]]>
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DOI: 10.69768/ji.v1i2.8
<![CDATA[Along with the development of Islamic banks in Indonesia, the Muslim community implements Islamic sharia in socio-economic life, more and more Islamic business institutions carry out their operational and business activities based on sharia principles. Transaction recording and financial reporting applied to Islamic business institutions which later developed into sharia accounting. The development of accounting as a branch of social science has experienced a very basic and meaningful shift in values, especially regarding the underlying theoretical framework that is guided by changes that occur in people's lives. Another philosophy of accounting is accounting follows the business. In this context, the development of accounting is a response and evaluation of business developments. The purpose of this study is to examine the development of Islamic accounting theory that already exists in Indonesia. The method used in this research is ex post facto analysis through urf as the main basis. This study finds that the ideal Islamic accounting theory consists of rules covering aspects of aqidah, amaliah law, and morals. The implication is that Islamic financial statements must have a number of material and non-material properties. Thus, sharia accounting theory is used to maintain Allah's sharia, both conceptually and practically.]]>
<![CDATA[Penerapan Norma Akad Mudharabah Dalam Proses Profit And Loss Sharing ]]>
<![CDATA[Ajeung Syilva Syara Noor Silmi Sudrajat]]>;
<![CDATA[Sinta Rusmalinda]]>;
<![CDATA[Akfah Zakiah Jamilah]]>
<![CDATA[ IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 1 No. 2 (2022): Volume 1 Nomor 2, Oktober 2022 ]]>
Publisher : <![CDATA[STAI Al-Mas'udiyah ]]>
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DOI: 10.69768/ji.v1i2.9
<![CDATA[The profit sharing system or Profit Loss Sharing (LPS) in musyarakah and mudharabah contracts was initially considered the backbone of the operation of Islamic Financial Institutions (LKS), but in practice, this type of profit sharing financing is only a small part of what LKS provides in Indonesia. In this discussion, the application of the mudharabah contract in Profit and Loss Sharing will be discussed. The results show that the profit and loss sharing system in its implementation is a form of cooperation agreement between investors (investors) and capital managers (entrepreneurs) in carrying out economic business activities, where both of them will be bound by a contract that in the business if profits will be shared both parties according to the ratio agreed at the beginning of the agreement, and similarly if the business suffers a loss, it will be borne together according to their respective portions.]]>
<![CDATA[Perkembangan Kinerja Baitul Mal Wa Tamwil (BMT) Sebagai Lembaga Keuangan Mikro Syari'ah Di Masa Pandemi ]]>
<![CDATA[Abdillah]]>;
<![CDATA[Syamsurijal]]>;
<![CDATA[Saehudin]]>
<![CDATA[ IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 1 No. 2 (2022): Volume 1 Nomor 2, Oktober 2022 ]]>
Publisher : <![CDATA[STAI Al-Mas'udiyah ]]>
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DOI: 10.69768/ji.v1i2.10
<![CDATA[The emergence of the COVID-19 pandemic has had a significant impact on various sectors including the economy. This pandemic has not only spread to major countries but to almost all countries in the world, including Indonesia. Indonesia is one of the countries affected, including Islamic banking and finance. Therefore, the purpose of this study is to analyze the performance development of Sharia Microfinance Institutions (BMT) during the pandemic. In this study, the author uses a descriptive qualitative approach. This study seeks to understand the various concepts found in the research process, using content analysis techniques and library research. The results of the study conclude that the development of BMT, since the government's policy regarding the restriction of social and economic activities has decreased drastically. As a Sharia Microfinance Institution that serves business units that rely on daily transactions, with a tendency for people to work from home, people are not interested in doing activities outside the home so that it will have a direct impact on liquidity. As a financial institution that has played a role in the development of Micro, Small and Medium Enterprises (MSMEs) in Indonesia, the decline in the performance of MSMEs will also affect the development and performance of LKMS (BMT).]]>
