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Rinda Fauzian
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IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah
Published by Sekolah Tinggi Agama Islam Al-Mas'udiyah Sukabumi
ISSN : 28298101     EISSN : 28292960     DOI : https://doi.org/10.69768
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 87 Documents
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Analisis Uang, Bank dan Kebijakan Moneter Ustad Adil; Yadi Janwari; Sofian Al-Hakim
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.110

Abstract

This research aims to analyze the concepts of money, banking and monetary policy from an Islamic perspective, which is based on the principles of justice and the prohibition of usury. The main focus is how the Islamic financial system contributes to economic stability. The research method used is a qualitative approach by reviewing literature or sources related to the research. The results of this research show that an Islamic monetary system that is free of usury and speculation has the potential to create more sustainable economic stability, as well as the role of Islamic banks in supporting fair monetary policy. These results indicate that Islamic monetary policy is capable of contributing to global financial stability if it is effectively integrated into the modern economic system, although implementation challenges remain.
Efektivitas Launchgood Sebagai Media Crowdfunding Dana Sosial dalam Perspektif Hukum Islam Setya Indrawanto
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.112

Abstract

The presence of today's online platforms is quite easy for the community as a field to help and donate without having to meet in person, just via online. As we all know, in Indonesia there are several online platforms that move for the prosperity of people in need. For example, such as platforms we can, charity, good seeds, online alms, poor wallets and several others. Some people do not believe that the donated funds will be used properly. Not only in Indonesia, now abroad also make several online platforms such as Launchgood, which also have a function to make it easier for people in the world to help each other our brothers and sisters, our brothers and sisters, our friends out there who need it and who will later be distributed to those who are right. Based on the background of the problem, questions arise about how people or donors can donate through the launchgood platform and how effective launchgood.com as a medium of crowdfunding social funds from the perspective of Islamic law. In starting this crowdfunding, we conducted this research using a qualitative research type and using an interpretive paradigm. Where this stage focuses on observation of content analysis.
Pengaruh Kemudahan dan Keamanan Terhadap Minat Penggunaan Pembayaran Non Tunai Quick Reaponse Code Indonesian Standart (QRIS) dalam perspektif Maqashid Syariah Aldi Adfa Sholeh; Miftahul Hasanah; Siti Khayisatuzahro Nur
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.113

Abstract

This study aims to examine the extent to which ease of use and security affect the interest in using a non-cash digital payment system based on the Quick Response Code Indonesian Standard (QRIS) among MSMEs in Jember Regency, viewed from the perspective of Maqashid Syariah. This study adopts a quantitative approach with an associative research type. The research sample consisted of 100 respondents selected by purposive sampling from the population of MSMEs using QRIS. Data analysis used multiple linear regression with the help of the SPSS version 25 program. The results showed that the ease of use variable (X1) had a positive and significant effect on the interest in using QRIS, as evidenced by a significance value of 0.000 <0.05 and a T value of 6.905. Likewise, the security variable (X2) showed a significant effect with a significance value of 0.000 and a t value of 3.946 and a level. Simultaneously, both variables had a significant effect on the interest in using QRIS, supported by the results of the F test of 76.963 with a significance value of 0.000. From the perspective of Maqashid Syariah, QRIS supports five main aspects, namely protection of religion (Hifz al-Din), life (Hifz al-Nafs), reason (Hifz al-‘Aql), property (Hifz al-Mal), and descendants (Hifz al-Nasl). QRIS is considered to be able to encourage efficiency, security, and transparency in financial transactions, while being in line with Islamic ethical values ​​and principles.
Implementasi Pembiayaan Musyarakah pada Usaha Mikro Kecil dan Menengah dalam Aspek Maqashid Syariah M Taufik Hidayat; Umrotul Khasanah; Meldona
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.118

Abstract

This paper examines the implementation of the musyarakah contract in Sharia-based financing for Micro, Small, and Medium Enterprises (MSMEs) through the lens of maqashid sharia. The musyarakah contract, which emphasizes the principles of justice, partnership, and blessings, aligns with Sharia principles and contributes to achieving the objectives of maqashid sharia, namely the protection of religion, life, intellect, lineage, and wealth. This form of partnership-based financing not only delivers economic benefits but also has psychological and social impacts on MSME actors, such as increased peace of mind, asset protection, and improved family welfare. This study employs a qualitative method. Data collection was conducted through in-depth interviews with Islamic financial institution managers, MSME partners, and mentoring staff, alongside participatory observation of financing activities and interactions, and examination of supporting documents such as financial reports and internal policies. The findings reveal several challenges in the field, including limited understanding of Sharia principles among MSME actors, weak financial record-keeping, and insufficient monitoring and mentoring by financial institutions. Nevertheless, the study concludes that with enhanced education, consistent mentoring, and structured supervision systems, the musyarakah contract holds significant potential in empowering MSMEs fairly and sustainably, in accordance with comprehensive Sharia objectives
Transformasi Industri Halal di Era Digital: Inovasi Menuju Pertumbuhan Ekonomi Indonesia 4.0 Hamdan Fathurrahman; Atmo Prawiro
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.134

Abstract

This article analyzes the role of innovation and digitalization in accelerating the growth of the halal industry in Indonesia through normative and literature-based approaches, as well as an interdisciplinary review from the perspectives of Islamic economics, information technology, and consumer behavior. The study's results indicate that the integration of technology in halal businesses can drive efficiency, expand market access, and enhance financial inclusion. Nonetheless, challenges such as limited digital infrastructure and low technology literacy among halal MSME players remain significant barriers. With regulatory strengthening through Law Number 33 of 2014 and support from institutions such as the National Committee for Sharia Finance (KNKS), Indonesia is expected to accelerate the halal industry roadmap and become a key player in the global market.
Perkembangan Hukum Gadai Islam Dari Nash Syariah Menuju Qanun Sebagai Regulasi Formal Negara Yusuf Yusuf; Oyo Sunaryo Mukhlas; Atang Abdul Hakim
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.138

Abstract

The main purpose of this study is to examine the development of the concept of pawn (rahn) in Islam, starting from normative sources in the form of nash (Qur'an and Hadith), the thoughts of scholars in classical fiqh literature, to its implementation in the form of modern laws and regulations or known as qanun. The method used in this study is a qualitative method with a descriptive-analytical approach. Data was collected through library research, by examining various primary sources such as the Qur'an, Hadith, and jurisprudence, as well as secondary sources in the form of books, journals, and related legal documents. The results of the study show that the basic principles of pawn in nash, such as justice, help-help, and the prohibition of usury, are still used as the basis in the preparation of qanun. However, there have been administrative and technical adjustments to adapt to the needs of the positive law and contemporary institutional system. Qanun as a codification of Islamic law in Indonesia is able to accommodate sharia values in the practice of pawning in a more systematic and professional manner. Thus, despite changes in form and management, the substance of rahn in Islam is maintained from nash to qanun.
Istishab: Dynamics of Islamic Legal Construction and Its Significance in Digital Era Fiqh Muamalah Transformation Ahmad Yusdi Gozaly; Siti Nuraeni; Agung Hari Wibowo; Amalia Amalia
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.146

Abstract

This research aims to investigate the position of istishab in the epistemological hierarchy of Islamic law, explore its operationalization mechanisms in the istinbat process, and analyze its impact on the evolution of contemporary fiqh muamalah. The methodology employed is library research with a descriptive-analytical approach to classical and modern literature on istishab. Research findings indicate that istishab functions as a mechanism for preserving the legal status quo until evidence is found that changes it. Despite divergent scholarly opinions regarding its legal authority, the majority of scholars from the Malikiyyah, Shafi'iyyah, and Hanabilah schools acknowledge the validity of istishab as a legal proof. In the context of digital-era fiqh muamalah, istishab makes significant contributions to Islamic financial product innovation, digital economic regulation formulation, and business conflict resolution. The maxims al-yaqin la yuzalu bi al-syak (certainty is not removed by doubt) and al-ashl fi al-asyya' al-ibahah (the original state of things is permissibility) serve as the foundation for implementing istishab in contemporary muamalah innovations. In conclusion, istishab has high relevance as an instrument for Islamic law adaptation to civilizational dynamics, particularly in the muamalah domain experiencing accelerative transformation.
Analisis Hukum Zakat di Indonesia: Studi terhadap Perundang-undangan dan Fatwa Majelis Ulama Indonesia Nur Irmandi; Nur Hafizhatul Khairi; Syukron Suwardi; Ending Solehudin
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.147

Abstract

This article discusses the management of zakat in Indonesia by referring to the applicable laws and regulations, namely Law No. 38/1999 on Zakat Management, Law No. 23/2011 on Zakat Management, and Government Regulation No. 14/2014. Through a qualitative analysis approach, this article identifies the development of zakat policy in Indonesia and the contribution of the Fatwa of the Indonesian Ulema Council (MUI) to the implementation of more effective zakat management. The results of the study show that despite progress in zakat regulation, challenges related to transparency, accountability, and resource management are still issues that need further attention
Perdagangan Aset Digital Game Online dalam Perspektif Fiqih Muamalah: Studi Kasus Peran Kyai Kampung Lina Amelia; Ahmad Djalaluddin
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.149

Abstract

This study aims to explore the dynamics of digital asset trading among rural youth and to analyze the phenomenon through the lens of Islamic economic jurisprudence (fiqh muamalah), especially from the perspective of local religious leaders known as kyai kampung. This research employed a qualitative case study method, using in-depth interviews, participatory observation, and documentation to collect data from kyai, teenage traders, and community figures. The findings reveal that various digital game assets such as game accounts, character skins, diamonds, and virtual chips are actively traded through social media platforms like WhatsApp and Facebook, with payments processed via digital wallets. The absence of formal contracts and regulatory oversight exposes these transactions to elements of gharar (uncertainty), maysir (gambling), and tadlis (fraud). While local kyai generally lack specific knowledge of digital asset jurisprudence, they demonstrate awareness of the moral and social impacts, especially concerning addiction and misuse. The study concludes that such practices can be permissible under Islamic law if they meet clear and lawful contractual standards. Strengthening digital fiqh muamalah literacy and building partnerships between local religious leaders and Islamic economic educators are essential to ensure ethical compliance in digital economic practices.
Analisis Pengaruh Pembayaran Zakat Mal Terhadap Pengurangan Kewajiban Pajak di Indonesia Helma Maulana Dzulfikar; Mabruri Andatu; Reza Apriza; Yek Nizar Ali; Balqis Farid; Fathiya ZN Azizah
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.157

Abstract

This research is motivated by the debate regarding the recognition of zakat as a deduction from income tax for Muslim taxpayers, as regulated in Law No. 23 of 2011 and related tax regulations. The purpose of this research is to analyze the extent to which the payment of zakat mal can influence income tax obligations, as well as to review the implementation of this policy in practice. The method used is a quantitative approach with secondary data analysis from taxpayer data and official zakat collection institutions. The results show that there is a significant negative relationship between the payment of zakat mal and the amount of tax obligation that must be paid, especially if the zakat is paid through officially registered zakat institutions. The conclusion of this research shows that zakat mal can serve as a reduction in income tax, although its effectiveness is greatly influenced by administrative compliance and taxpayers understanding of the applicable regulations. Therefore, it is recommended that the government enhance the socialization and integration of the zakat and taxation systems to optimize yhe benefits of this policy.

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