cover
Contact Name
Devi Kasumawati
Contact Email
deviku25@uinsi.ac.id
Phone
082178544521
Journal Mail Official
ghaly.jurnal@uinsi.ac.id
Editorial Address
Jln. H.A.M Rifaddin, Harapan Baru, Loa Janan Ilir, Kota Samarinda, Kalimantan Timur
Location
Kota samarinda,
Kalimantan timur
INDONESIA
Ghaly: Journal of Islamic Economic Law
ISSN : -     EISSN : 29858062     DOI : https://doi.org/10.21093/ghaly.v2i1
About the journal Ghaly: Journal of Islamic Economic Law is a scholarly journal published by the Faculty of Sharia at Sultan Aji Muhammad Idris Samarinda State Islamic University. This academic publication is devoted to the study of Islamic Economic Law. Ghaly adopts the most recent studies, including both doctrinal-conceptual and empirical legal studies. The editorial board of the Ghaly Journal of Islamic Law invites lecturers, students, scholars, and legal practitioners to contribute to the development of sharia economic law by submitting articles in the Ghaly journal. This journal is published twice annually, between June and December, after undergoing review and editing procedures. The Journal of Islamic Law invites articles written in Indonesian, Arabic, and English that are the outcome of thesis research, theses, dissertations, lecturer research, and other studies. Focus and Scope Ghaly: Journal of Islamic Economic Law is an open access, peer-reviewed journal that aims to provide a platform for national and international scholars to publish articles on Islamic Economic Law. Some of the disciplines that are within the scope of the study in Ghaly: Journal of Islamic Law are: 1. Jurisprudence Muamalah Ushuliyah studies in the field of Islamic economics. 2. Economic law and Muslim society (legislation, legal codification, laws and regulations, practitioners of Islamic economic law, Islamic economic institutions) 3. Comparison of laws relating to Islamic economic law 4. Halal Studies and Halal Industry 5. Islamic Business Law 6. Usul Fiqh Muamalah
Arjuna Subject : Ilmu Sosial - Hukum
Articles 62 Documents
PRODUCTIVE WAQF GOVERNANCE IN SOUTHERN TAPANULI: Toward an Integrative”“Participatory Model Ahmad Faisal; Jureid Jureid; Siti Kholijah
Ghaly: Journal of Islamic Economic Law Vol. 4 No. 1 (2026): Ghaly: Journal of Islamic Economic Law
Publisher : Islamic Economic Law Study Program, Faculty of Sharia Sultan Aji Muhammad Idris Samarinda Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/ghaly.v4i1.13381

Abstract

Indonesia possesses significant potential for productive waqf as an instrument of socio-economic development; however, its realisation remains limited due to persistent managerial, institutional, and governance challenges. This study examines the model of productive waqf management in South Tapanuli (Tabagsel), covering Mandailing Natal, South Tapanuli, Padang Lawas, North Padang Lawas, and Padangsidimpuan City. Situated within the discourse of Islamic economic law and waqf governance, the research employs a descriptive qualitative approach based on field data and relevant documentary sources. The findings reveal substantial disparities in productive waqf development across the region. Among the five areas studied, Mandailing Natal demonstrates the most successful implementation through an integrated management system that combines agricultural, commercial, and community-based economic activities. In contrast, productive waqf in the other regions remains largely traditional and underutilised due to limited institutional capacity, weak managerial professionalism, and inadequate governance support. The study argues that the effectiveness of productive waqf management depends on the integration of spiritual, social, and economic functions through collaborative stakeholder engagement. As its principal contribution, this research proposes an integrative–participatory model of productive waqf governance as a novel framework for strengthening regional waqf management and enhancing its socio-economic impact.
THE EFFECT OF INTEREST RATE AND INFLATION ON THE GROWTH OF MUDHARABAH DEPOSITS AT BANK SUMUT SYARIAH MEDAN 2020-2024 Dimas Akbar Nugroho; Juliana Nasution; Tuti Anggraini
Ghaly: Journal of Islamic Economic Law Vol. 4 No. 1 (2026): Ghaly: Journal of Islamic Economic Law
Publisher : Islamic Economic Law Study Program, Faculty of Sharia Sultan Aji Muhammad Idris Samarinda Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/ghaly.v4i1.13680

Abstract

The growth of Islamic banking in Indonesia continues to expand alongside increasing public interest in a banking system that adheres to sharia principles, especially one that is free from usury (riba). Among its fund-collection instruments is the mudharabah deposit, namely a placement of funds based on a mudharabah contract that operates through a profit-sharing mechanism. This study examines the macroeconomic determinants of Islamic banking performance by analyzing the effects of the central bank interest rate (BI Rate) and the inflation rate on the growth of mudharabah (profit-sharing) savings deposits at Bank Sumut Syariah Medan. This research examines the influence of the interest rate and inflation on the volume of mudharabah deposits at Bank Sumut Syariah. The study applies an associative quantitative approach utilizing monthly secondary data covering the 2020–2024 period, sourced from the financial statements of Bank Sumut Syariah, Bank Indonesia, and the Central Statistics Agency (BPS). The data were processed through multiple linear regression with the aid of SPSS 22. The findings reveal that, simultaneously, the interest rate and inflation exert a significant effect on mudharabah deposits. On a partial basis, the interest rate demonstrates a significant positive effect, while inflation shows no significant effect. These results suggest that depositors' choices to allocate their funds into mudharabah deposits remain driven by a profit-oriented motive, which aligns with the displaced commercial risk encountered by Islamic banks operating within a dual banking system. This study implies that Islamic banks must dynamically adjust their profit-sharing ratios (nisbah) to remain competitive against conventional interest rate shifts, as regional depositors act as rational economic agents sensitive to inflation and market alternatives. Furthermore, monetary authorities must consider these dual-banking spillover effects to safeguard Islamic liquidity stability.
ANALISIS PENYELESAIAN IZIN HALAL PADA PRODUK BERISIKO USAHA AIR MINUM DALAM KEMASAN PESANTREN DI MADURA Muttaqin Choiri; Muhammad Ersya Faraby; Faekarotul Mufidah
Ghaly: Journal of Islamic Economic Law Vol. 4 No. 2 (2026): Ghaly: Journal of Islamic Economic Law
Publisher : Islamic Economic Law Study Program, Faculty of Sharia Sultan Aji Muhammad Idris Samarinda Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/7wzhpk73

Abstract

Banyaknya usaha pesantren di Madura pada bidang pengelolaan industri air mineral dalam bentuk kemasan yang telah diklasifikasi dalam produk berbasis risiko, memunculkan beberapa permasalahan dalam penyelesaian ijinnya, seperti ijin edar, SNI termasuk Produk Halal. Perkembangan unit usaha pesantren, masih belum diimbangi dengan pengembangan tata kelola yang baik, termasuk SDM maupun administrasi dalam penyelesaian Ijin. Penelitian ini digunakan sebagai alternatif pilihan dalam penyelesaian izin halal, pada usaha pesantren yang masih mengalami beberapa kendala. Penelitian ini digunakan untuk pemetaan dan upaya penyelesaian izin halal yang masih menjadi kendala bagi usaha pesantren berbasis Risiko.Penelitian ini menggunakan pendekatan yuridis-empiris, dilakukan pada model regulasi pada beberapa instansi pemerintah di Wilayah Madura, baik instansi daerah maupun intansi pusat di daerah, termasuk perguruan tinggi. Dengan menggunakan pendekatan statue approach dan politik hukum pada regulasi penyelesaian produk berbasis risiko pada kementerian/ lembaga/ pemerintah daerah di Madura. Hasil penelitian menunjukkan ada tiga model penyelesaian izin halal, yang dilakukan pada usaha pesantren yakni, model koordinasi baik bersifat struktural maupun fungsional, model pembinaan dan bimbingan secara langsung, sedangkan ketiga dengan cara pendampingan yang lebih banyak dipilih oleh unit usaha pesantren guna mempercepat proses izin halal.
ECONOMIC THOUGHT AND LEGAL CONTRIBUTIONS OF ABBASID SCHOLARS: A COMPARATIVE STUDY OF ABU YUSUF, ABU UBAID, AND YAHYA IBN UMAR Dini Apriliani; Imansyah Imansyah; Satrio Wibowo; Hassan Hassan; Taufan Taufan; Waluyo Waluyo
Ghaly: Journal of Islamic Economic Law Vol. 4 No. 2 (2026): Ghaly: Journal of Islamic Economic Law
Publisher : Islamic Economic Law Study Program, Faculty of Sharia Sultan Aji Muhammad Idris Samarinda Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/m143mr72

Abstract

This article examines the economic thought and legal contributions of three influential Abbasid scholars Abu Yusuf (d. 798 CE), Abu Ubaid al-Qasim ibn Sallam (d. 838 CE), and Yahya ibn Umar al-Kinani (d. 901 CE) within the framework of Islamic Economic Law. Using a qualitative-historical methodology combined with comparative content analysis, this study reconstructs their fundamental arguments regarding public finance, taxation, market regulation, and property rights, and critically evaluates their relevance to contemporary Islamic economic jurisprudence. Findings indicate that Abu Yusuf pioneered a normative theory of fiscal policy rooted in maslahah (public interest) and justice, anticipating modern concepts of progressive taxation and state accountability. Abu Ubaid synthesized diverse legal traditions to produce an encyclopedic treatise on government finance that remains a cornerstone of Islamic fiscal law. Yahya ibn Umar developed market ethics through his doctrine on tasʿir (price control) and the prevention of monopolies, offering principles aligned with modern competition law. Collectively, their contributions form a proto-coherent system of Islamic economic governance that can be directly applied to the study and practice of Sharia Economic Law. This article contributes to the growing interdisciplinary literature linking classical Islamic fiqh with contemporary economic and legal studies.
REKONSTRUKSI KERIDAAN SUBSTANTIF DALAM RAHN: KRITIK ATAS FORMALITAS PERSETUJUAN DALAM PEMANFAATAN MARHŪN Enang Hidayat; Usef Muhamad Tammam
Ghaly: Journal of Islamic Economic Law Vol. 4 No. 2 (2026): Ghaly: Journal of Islamic Economic Law
Publisher : Islamic Economic Law Study Program, Faculty of Sharia Sultan Aji Muhammad Idris Samarinda Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/e7trws47

Abstract

Praktik gadai (rahn), khususnya pemanfaatan marhūn oleh murtahin, sering menimbulkan persoalan hukum dan etika terkait keridaan rāhin, terutama ketika persetujuan diberikan dalam kondisi terdesak dan dipengaruhi tekanan ekonomi serta ketimpangan relasi, sehingga berpotensi menimbulkan eksploitasi dan mendekati riba. Penelitian ini bertujuan mengkaji konsep keridaan dalam rahn menurut Mahmud Shaltut, merekonstruksinya sesuai maqasid al-shari’ah, serta menganalisis relevansi dan implikasinya dalam praktik fikih muamalah kontemporer. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan konseptual, filosofis dan maqasid al-shari’ah. Hasil penelitian menunjukkan bahwa temuan utamanya adalah keridaan dalam pemanfaatan marhūn menurut Mahmud Syaltut harus bersifat substantif, yakni lahir dari kebebasan, keikhlasan, dan tanpa tekanan, bukan sekadar persetujuan formal. Legitimasi pemanfatan marhūn itu ditentukan oleh kualitas kerelaan yang mencerminkan keadilan dan kemaslahatan. Kebaruan penelitian ini terletak pada rekonstruksi konsep keridaan dengan mengintegrasikan pemikiran Mahmud Syaltut dan maqasid al-syari‘ah, sehingga keridaan tidak hanya dipahami secara normatif, tetapi juga dipengaruhi kondisi sosial-ekonomi dan posisi tawar para pihak. Implikasinya, praktik rahn kontemporer perlu ditata lebih adil, transfaran, dan berorientasi pada kemaslahatan agar mampu mencegah eksploitasi serta melindungi pihak yang lemah.Temuan penelitian ini menegaskan bahwa keridaan dalam praktik rahn harus bersifat substantif sebagai dasar legitimasi transaksi yang adil dan bebas dari eksploitasi dalam ekonomi syariah kontemporer.
A COMPARATIVE ANALYSIS OF YUSUF AL-QARDAWI'S AND RAFIQ YUNUS AL-MISRI'S LEGAL THOUGHT ON MURĀBAḤAH LI AL-ĀMIR BI AL-SHIRĀ’ AND ITS RELEVANCE TO SHARIA ECONOMIC PRACTICE IN INDONESIA Muhammad Zain Firmansyah; Bani Syarif Maula
Ghaly: Journal of Islamic Economic Law Vol. 4 No. 2 (2026): Ghaly: Journal of Islamic Economic Law
Publisher : Islamic Economic Law Study Program, Faculty of Sharia Sultan Aji Muhammad Idris Samarinda Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/w8m6ms78

Abstract

Murābaḥah li al-Āmir bi al-Shirā’ has become the dominant financing instrument in contemporary Islamic banking, particularly in Indonesia, where it serves as a practical alternative to interest-based lending. Despite its widespread adoption, debates continue regarding its legal validity, ethical orientation, and conformity with the objectives of Islamic law. This study comparatively examines the legal reasoning of Yusuf al-Qardawi and Rafiq Yunus al-Misri concerning Murābaḥah li al-Āmir bi al-Shirā’ and analyzes its implications for Indonesian Islamic banking practices. Employing a normative-juridical approach, the research analyzes the doctrinal foundations of both scholars’ views alongside relevant DSN-MUI fatwas, national banking regulations, and institutional practices. The novelty of this study lies in its integration of classical-contemporary comparative fiqh analysis with the practical implementation of murabahah in Indonesia, thereby bridging a gap between theoretical legal discourse and regulatory application. The findings demonstrate that al-Qardawi adopts a maqāṣid-oriented and pragmatic approach that prioritizes public benefit and financial accessibility, whereas al-Misri advocates stricter adherence to classical contractual requirements to prevent legal stratagems resembling interest-based transactions. The study argues that understanding the tension and complementarity between these approaches advances existing scholarship by providing a more comprehensive framework for evaluating murabahah contracts, balancing legal validity, ethical integrity, and the broader objectives of Islamic economic law.
DIGITAL TRANSFORMATION OF HALAL TOURISM MANAGEMENT IN YOGYAKARTA OPPORTUNITIES AND CHALLENGES IN THE ERA OF INDUSTRY 4.0 Muhammad Shohibul Itmam; Muhamat Nur Maarif
Ghaly: Journal of Islamic Economic Law Vol. 4 No. 2 (2026): Ghaly: Journal of Islamic Economic Law
Publisher : Islamic Economic Law Study Program, Faculty of Sharia Sultan Aji Muhammad Idris Samarinda Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/7b626w58

Abstract

This study examines the digital transformation of halal tourism management in Yogyakarta in the Industry 4.0 era, focusing on the opportunities and challenges arising from the integration of digital technology into tourism services. While previous studies have generally examined digital tourism and halal tourism separately, limited research has explored their integration through a multi-stakeholder field-based perspective. This study addresses this gap by analyzing the implementation of digital technologies and the institutional challenges shaping halal tourism management in Yogyakarta. A descriptive qualitative approach with a field research design was employed. Data were collected through observation, in-depth interviews, and documentation at major tourist destinations, including Tugu Yogyakarta, Malioboro Street, Keraton Yogyakarta, Taman Sari, Kampung Cyber, Taman Pintar, and Fort Vredeburg Museum. Data were analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings reveal that digital transformation has enhanced the efficiency and competitiveness of halal tourism management. Stakeholders, including local government, tourism businesses, destination managers, and local communities, have adopted digital innovations such as QRIS cashless payments, online ticketing, tourism applications, and digital marketing platforms, contributing to the development of a smart halal tourism ecosystem. However, challenges remain, including uneven digital literacy, limited technological infrastructure among small-scale enterprises, and weak inter-institutional coordination. The study concludes that strengthening human resource capacity, expanding digital infrastructure, and reinforcing collaborative governance are essential for sustainable halal tourism development. The findings provide practical implications for policymakers and tourism stakeholders in designing integrated digital tourism policies and promoting smart halal tourism destinations in Indonesia and other Muslim-friendly tourism regions.
KEPEMILIKAN SISA KAIN PADA PRAKTIK JASA JAHIT DI DESA BANJAR AUR UTARA KECAMATAN SINUNUKAN: (Analisis al-Milkiyah, Ijarah, dan Urf) Amas Muda; Rita Defriza; Sabarmuddin Tampubolon
Ghaly: Journal of Islamic Economic Law Vol. 4 No. 2 (2026): Ghaly: Journal of Islamic Economic Law
Publisher : Islamic Economic Law Study Program, Faculty of Sharia Sultan Aji Muhammad Idris Samarinda Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/q8vtw567

Abstract

Penelitian ini bertujuan untuk menganalisis sistem hak kepemilikan sisa jahitan yang berkembang di masyarakat Desa Banjar Aur Utara Kecamatan Sinunukan ditinjau dari perspektif hukum Islam melalui pendekatan konsep ‘urf. Dalam praktik masyarakat, sisa kain hasil jahitan sering dianggap menjadi hak penjahit setelah proses pengerjaan selesai, meskipun tidak selalu ada kesepakatan tertulis antara pemilik kain dan penjahit. Penelitian ini menggunakan metode penelitian hukum empiris dengan pendekatan kualitatif. Sumber data diperoleh melalui wawancara, observasi, dan studi kepustakaan. Hasil penelitian menunjukkan bahwa praktik penguasaan sisa jahitan oleh penjahit telah menjadi kebiasaan yang berlangsung lama dan diterima oleh masyarakat setempat. Dalam perspektif hukum Islam, praktik tersebut dapat dikategorikan sebagai ‘urf shahih karena tidak bertentangan dengan syariat, dilakukan secara berulang, dan diterima oleh masyarakat. Namun, hak kepemilikan sisa jahitan tetap harus memperhatikan prinsip kerelaan (ridha) dan kejelasan akad antara para pihak agar tidak menimbulkan sengketa di kemudian hari.
PERLINDUNGAN HUKUM HARTA WAKAF DI INDONESIA PERSPEKTIF TEORI TUJUAN HUKUM GUSTAV RADBRUCH Amjad Dziky Bachtiar; Abdul Wahab; Saiful Ibnu Hamzah
Ghaly: Journal of Islamic Economic Law Vol. 4 No. 2 (2026): Ghaly: Journal of Islamic Economic Law
Publisher : Islamic Economic Law Study Program, Faculty of Sharia Sultan Aji Muhammad Idris Samarinda Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/3we18h66

Abstract

Penelitian ini bertujuan mengkaji perlindungan hukum harta wakaf yang disengketakan oleh ahli waris, dengan berfokus secara mendalam pada satu putusan, yaitu Perkara Nomor 1363/Pdt.G/2012/PA.Tbn tentang tanah wakaf di Desa Jarorejo, Kabupaten Tuban. Studi ini menerapkan metode yuridis normatif melalui tiga bentuk pendekatan: kasus, konseptual, serta perundang-undangan. Pisau analisis yang digunakan bertumpu pada konsepsi Trias Tujuan Hukum besutan Gustav Radbruch, yang membedah keabsahan hukum melalui indikator keadilan (gerechtigkeit), kemanfaatan (zweckmäßigkeit), beserta kepastian hukum (rechtssicherheit). Temuan riset memperlihatkan adanya tiga kekosongan hukum (vakum normatif) dalam putusan tersebut. Hal ini mencakup belum adanya batas waktu kedaluwarsa untuk menggugat Akta Ikrar Wakaf (AIW), nihilnya sistem notifikasi formal bagi ahli waris pihak wakif, serta lemahnya kewajiban yang bersifat memaksa terkait sertifikasi lahan wakaf. Kebaruan (novelty) penelitian ini terletak pada penerapan trias Radbruch secara terpadu untuk membedah satu kasus konkret yang dapat diverifikasi, sekaligus menghasilkan rekomendasi kebijakan yang bersifat preskriptif dan aplikatif guna memperkuat regulasi wakaf suatu pendekatan integratif yang belum dijumpai dalam literatur kajian wakaf sebelumnya.
PENOLAKAN PEMBAYARAN TUNAI PADA ENDORPHINS COOKIES KOTA MEDAN: PERSPEKTIF HUKUM DAN MASLAHAH Tanzilul Khoir Hasibuan; Nurasiah
Ghaly: Journal of Islamic Economic Law Vol. 4 No. 2 (2026): Ghaly: Journal of Islamic Economic Law
Publisher : Islamic Economic Law Study Program, Faculty of Sharia Sultan Aji Muhammad Idris Samarinda Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/hh8h9t25

Abstract

Perkembangan transaksi digital mendorong pelaku usaha beralih dari pembayaran tunai ke sistem non-tunai melalui kebijakan cashless only. Penerapan kebijakan tersebut secara sepihak menimbulkan persoalan mengenai kedudukan hukum penolakan pembayaran tunai serta kemaslahatan dan kemudaratan yang ditimbulkannya bagi konsumen. Penelitian ini bertujuan menganalisis kedudukan hukum kebijakan cashless only pada Endorphins Cookies Kota Medan berdasarkan hukum mata uang, hukum perjanjian, dan perlindungan konsumen, serta menganalisisnya berdasarkan konsep maslahah dan mafsadah dalam hukum Islam. Penelitian ini menggunakan metode yuridis empiris dengan pendekatan sosiologis. Data primer diperoleh melalui observasi dan wawancara terhadap karyawan dan konsumen Endorphins Cookies, sedangkan data sekunder diperoleh melalui studi literatur dan peraturan perundang-undangan. Data dianalisis secara kualitatif deskriptif. Hasil penelitian menunjukkan bahwa kebijakan cashless only tidak secara langsung dapat dikategorikan sebagai pelanggaran Pasal 23 ayat (1) UU No. 7 Tahun 2011 tentang Mata Uang karena transaksi tetap menggunakan Rupiah melalui instrumen non-tunai. Namun, belum terdapat ketentuan khusus yang secara eksplisit memberikan dasar hukum bagi pelaku usaha untuk membatasi pembayaran tunai. Dari perspektif perjanjian dan perlindungan konsumen, kebijakan tersebut dapat berlaku apabila telah diinformasikan sebelum transaksi dan disetujui konsumen. Dalam perspektif maslahah, kebijakan ini termasuk maslahah hajjiyyah karena memberikan kemudahan, efisiensi, keamanan, dan transparansi transaksi, tetapi juga berpotensi menimbulkan mafsadah berupa eksklusi bagi konsumen yang memiliki keterbatasan akses terhadap pembayaran digital.