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Mohd. Winario
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INDONESIA
Journal of Economic, Management, Business, Accounting Sustainability
Published by EL-EMIR INSTITUTE
ISSN : 30476003     EISSN : 30478391     DOI : https://doi.org/10.69693/joembas
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economic, Management, Business, Accounting Sustainability (JOEMBAS) is published by the El-Emir Institute helping academics, researchers, and practitioners to disseminate their research results. Joebmas is a blind peer-reviewed journal dedicated to publishing quality research results in the fields of Economic, Management, Business, Accounting. All publications in the Joebmas Journal are open access which allows articles to be available online for free without any subscription. JOEMBAS is a national journal with e-ISSN: 3047-8391 , and is free of charge in the submission process and review process. Journal of Economic, Management, Business, Accounting publishes articles periodically four times a year, in February, May, August, November. Joembas uses Turnitin plagiarism checks, Mendeley for reference management and supported by Crossref (DOI) for identification of scientific paper.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 53 Documents
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Implementasi Fiqh Muamalah Dalam Hukum Ekonomi Syariah Pada Transaksi Modern Nala Amalia; Mohd Winario; Rahmawati Rahmawati; Yudi Irwan
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 2 (2026): Mei 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i2.500

Abstract

This study aims to analyze the implementation of Islamic jurisprudence (fiqh muamalah) within Islamic economic law in modern transactions and to examine the relevance of Islamic principles to the development of the contemporary economic system. Technological developments and the digitalization of the economy have given rise to various forms of modern transactions, such as e-commerce, fintech, digital wallets, and online investments, which require Islamic legal studies to ensure their compliance with Islamic principles. This study employed a qualitative research method with a library research approach. Data were obtained from the Quran, hadith, books, scientific journals, fatwas from the National Council of Islamic Scholars (DSN-MUI), and various other literature related to Islamic jurisprudence (fiqh muamalah) and Islamic economic law. Data analysis was conducted using a descriptive-analytical technique, examining the concepts, principles, and implementation of Islamic jurisprudence (fiqh muamalah) in modern transactions. The results show that Islamic jurisprudence (fiqh muamalah) has the flexibility to address modern economic developments as long as the transactions do not contain elements of usury (riba), gharar (gharar), maysir (gambling), and harmful practices. The implementation of Islamic principles in modern transactions can create a more just, transparent, and socially beneficial economic system.
Analisis Audit Siklus Investasi Pada Perbankan Syariah Dalam Perspektif Kepatuhan Dan Pengendalian Internal Syafnur Muhammad Rizki; Mohd Winario
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 2 (2026): Mei 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i2.501

Abstract

Analisis Audit Siklus Investasi Pada Perbankan Syariah Dalam Perspektif Kepatuhan Dan Pengendalian Internal
Perbandingan Sistem Gadai Konvensional Dan Gadai Syariah Perspektif Ekonomi Islam Nilam Erman
Journal of Economic, Management, Business, Accounting Sustainability Vol. 3 No. 2 (2026): Mei 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v3i2.518

Abstract

The development of financial institutions in Indonesia has led to the emergence of various financing systems, including conventional pawning and Sharia pawning. This research is important due to the low public understanding of the differences between the two systems, especially from an Islamic economic perspective. The purpose of this study is to analyze the comparison between conventional pawning and Sharia pawning systems and to identify their advantages and disadvantages in practice. This research uses a qualitative approach with a literature review. Data were obtained from books, scientific journals, fatwas from the National Sharia Council (DSN-MUI), academic articles, and other sources relevant to the research topic. Data analysis used a descriptive-comparative method, comparing aspects of the contract, transaction mechanism, and profit system of the two types of pawning. The results show that Sharia pawning is more in line with Islamic economic principles because it uses the rahn and ijarah contracts and is free from riba (usury). Meanwhile, conventional pawning still employs an interest system, which is considered riba in Islam. Sharia pawning is also considered fairer, more transparent, and emphasizes the principle of mutual assistance in economic transactions.

Page 6 of 6 | Total Record : 53

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