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JOURNAL SECRETARIAT: Building A, Sharia Economic Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry Banda Aceh, Indonesia. Jl. Syeikh Abul Rauf Kopelma Darussalam Banda Aceh, Indonesia, Postal Code 23111 E-mail: almudharabah@ar-raniry.ac.id | website: https://journal.ar-raniry.ac.id/index.php/mudharabah MAPS: https://maps.app.goo.gl/HE1rr2qDD8gdRMSY9
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Al-Mudharabah
Published by Universitas Islam Negeri Ar-Raniry Banda Aceh
ISSN : 26550547     EISSN : 28293665     DOI : http://doi.org/10.22373
Core Subject : Religion, Humanities, Social,
Religion Humanities Social Sciences
Mudharabah: Journal of Sharia Economics and Finance is professionally managed and published by the Sharia Economic Law Study Programme, Faculty of Sharia and Law, UIN Ar-Raniry in helping academics, researchers and practitioners to disseminate their research results. Al-Mudharabah: Journal of Islamic Economics and Finance is a blind peer-reviewed journal dedicated to the publication of quality research results related to the field of Islamic Economics and Finance. All publications in Al-Mudharabah journal are open access allowing articles to be freely available without any subscription. THE SCOPE OF AL-MUDHARABAH: Jurnal Ekonomi dan Keuangan Syariah includes all the areas of research activities in all fields of Economics as theoritical and practical, Islamic Business Economics, Business Law, Economic Management, Microeconomics, Macroeconomics, International economics, International Trade, Experimental economics, Fiscal policy, Health Economics, Economics of Innovation and Entrepreneurship, Industrial Economics, Labour Economics, Inflation and monetary policy, Information economics, Environmental economics, and Agricultural economics etc and Finance as Public Finance, Personal finance, Securities and Investment Analysis, Institutional Finance, International Finance, Financial Management, Managerial finance, Corporate finance, Financial planner, Behavioral finance, Financial mathematics, Financial economics, Monetory, etc.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 227 Documents
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ANALYSIS OF THE PAYMENT COVERAGE AT PT. JASA RAHARJA IN BANDA ACEH ACCORDING TO THE CONCEPT OF KAFALAH Maulana, Muhammad; Fadila, Alifa
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2023): Al-Mudharabah : Jurnal Ekonomi dan Keuangan Syariah
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v4i1.3045

Abstract

The risks that often occur in accidents tend to vary from the mildest accidents to those that take lives. In this case, PT. Jasa Raharja has entered into an agreement with the participants about the type of risk and the premium level that will be given when the risk occurs. However, in some cases, there tends to be a difference in the form of claims made by the participants to the coverage provided by PT. Jasa Raharja so that it can harm the participants who have paid the premium. This thesis is focused on answering three important things, 1) How to assess the condition of the object of coverage for the submission of insurance claims at PT. Jasa Raharja, 2) How is the calculation and determination of the accident insurance value determined by the management of PT. Jasa Raharja Banda Aceh on the risks experienced by participants, 3) What is the perspective of the concept of kafalah on the calculation of the accident insurance value at PT. Jasa Raharja. This research is a qualitative research that is descriptive analysis with a sociological normative approach, where the data obtained is sourced from the results of observations and interviews. The results of the study show that, first, the assessment of the condition of the insured object is categorized into three main groups, namely: treatment (injuries), permanent disability, and death. Second, the value of coverage provided by PT. Raharja services vary according to the risk experienced by participants when an accident occurs. Third, the coverage carried out by PT. Raharja's services to traffic accident victims are in accordance with the concept of kafalah that has been explained by the jurists in the fiqh of muamalah regarding the coverage carried out by third parties against risks that occur based on the agreement of the first, second and third parties. However, in the concept of kafalah, there is no maximum of the amount of insurance costs that must be borne by the kafil for makful'ahu.
ANALYSIS OF CAPITAL FINANCING PRACTICES IN ISLAMIC FINANCIAL INSTITUTIONS Khalidin, Bismi; Fadhillah. R, Rayhan
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2023): Al-Mudharabah : Jurnal Ekonomi dan Keuangan Syariah
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v4i1.3046

Abstract

One of the Sharia financial institutions that contributes effectively to distributing business capital financing is PT. Permodalan Nasional Madani (PNM) through the Fostering a Prosperous Family Economy (PNM Mekaar) program.  The practice of capital financing at PNM Mekaar Syariah Aceh Besar uses a joint liability system.  The type of research used by the author is qualitative research with data collection techniques using field research, which is research that aims to obtain data that is carried out by going directly into the field related to the focus of the research. To collect data, the techniques used are interviews and documentation. In this study, the author found that in the practice of capital financing carried out by PNM Mekaar, there is no guarantee. If there is one member who does not make PKM (Weekly Group Meeting) installments, then the other group members are responsible for paying off the installments. Therefore, it can be concluded that each member of the group is a guarantee for the other members in paying off the installments.
MURABAHAH FINANCING MECHANISM IN SHARIA CONSUMER COOPERATIVE MITRA NIAGA SEJAHTERA LAMBARO ACEH BESAR, INDONESIA Mubarrak, Husni; Eriyanti, Nahara; Salsabilla, Tiara
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2023): Al-Mudharabah : Jurnal Ekonomi dan Keuangan Syariah
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v4i1.3047

Abstract

One of the financial institutions that contribute effectively to channeling business capital financing is the Sharia Consumer Cooperative Mitra Niaga Sejahtera located in Lambaro Aceh Besar. This institution is supervised by the Sharia Supervisory Board which is tasked with overseeing the operations and practices of LKS in order to adhere to sharia principles. This research examines murabahah financing and looks at the extent of the supervision of the Sharia Supervisory Board at the Mitra Niaga Sejahtera Sharia Consumer Cooperative. So that it raises questions about the murabahah financing mechanism based on the DSN MUI Fatwa Review. In this study the authors used a type of qualitative research and produced data in the form of descriptive analysis. Data collection techniques using interview techniques in the field and documentation. The results of the research obtained that the initial mechanism to become a member / prospective member of murabahah financing is by submitting application for murabahah business capital financing with predetermined conditions, ensuring that murabahah financing is on target, checking the pillars such as contracts, parties to the transaction, objects, objectives and benefits of the financing.
ANALYSIS OF THE IJARAH CONTRACT IN THE PRACTICE OF RENTING RICE FIELDS: A CASE STUDY IN NORTH KLUET DISTRICT, SOUTH ACEH REGENCY Iqbal, Muhammad; Leili, Putri
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2023): Al-Mudharabah : Jurnal Ekonomi dan Keuangan Syariah
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v4i1.3048

Abstract

In North Kluet Subdistrict, South Aceh District, the farming community, rice fields become objects of rent for the benefit of cultivation so as to obtain crops for living needs. The purpose of this research is to find out the risk coverage of rice field crop failure and the payment mechanism, the forms of rental risk coverage at the time of crop failure to the parties, and the perspective of the ijarah contract on the risk coverage of rice field rental in North Kluet District, South Aceh Regency. This research uses a normative sociological approach and descriptive qualitative research analysis with data collection techniques through interviews/interviews, observation, and documentation data. The results showed that among the farming community of North Kluet Sub-district, South Aceh District, the risk coverage for the lease of paddy fields is carried out at the time of the lease agreement. At the time of the lease transaction, the owner of the paddy field will explain the condition of the land and the yields that are usually achieved, the payment of the rental of paddy fields is made when the harvest period is completed by the farmer with the same rental price as the previous harvest or raised slightly above the previous rent, with an explanation of the consequences of renting land, such as crop failure and others. For the case of crop failure, the parties agree on the consequences of crop failure either due to lack of water, pests, and force majeure then the solution offered that the losses incurred including all operational costs will be borne by the tenant, but the one who bears a lot of losses here is the land tenant even though the owner of the rice field also shares the loss because the rental price is adjusted to income by putting forward the principle of ‘mutual understanding’ due to lack of yield or crop failure, and payment of land rental prices will differ in amount from the initial lease agreement. The application of the lease of paddy fields among the people of North Kluet District, South Aceh Regency is not in accordance with Islamic law, because the tenant must work on it first and then get the results, and the results obtained are also not benefits.
ANALYSIS OF JUDGE'S DECISION NO. 319/PDT.G/2017 ON DEFAULT LAWSUIT ON MURABAHAH BI AL-WAKALAH CONTRACT Marfirah, Rini; Khaimi
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2023): Al-Mudharabah : Jurnal Ekonomi dan Keuangan Syariah
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v4i1.3049

Abstract

The implementation of murabahah bi al-wakalah conducted by BRI Syariah bank branch Banda Aceh has caused disputes because the customers did not fully accept the representation for the house purchase that had been delegated in the financing contract. This has led to conflicts between the bank, customers, and developers. The aim of this thesis research is to examine the opinion of the Sharia Court of Banda Aceh City in decision No.319/Pdt.G/2017, which rejected the plaintiff's lawsuit and also dismissed the defendant's exception, and to analyze the judge's considerations in the default lawsuit on murabahah bi al-wakalah financing at BRI Syariah KCP Banda Aceh. To obtain objective and valid data, the author used a research design with a normative juridical approach, qualitative research type (qualitative research), exclusively (content analysis), and data collection techniques through documentation. The results of the author's research are that in the trial process, the panel of judges of the Sharia Court of Banda Aceh City rejected the defendant's lawsuit because it was not proven that the defendant had committed default and explicitly rejected all of the plaintiff's claims, stating that the murabahah bi al-wakalah financing agreement had been fully implemented by the defendant and everything was in accordance with the agreement contained in the contract. However, in this decision, there is a part that was not disclosed, especially regarding the defendant's reason for directly disbursing the second stage of financing to the developer, which should have been based on the second-stage disbursement agreement and still had to be carried out by the debtor customer. Thus, the decision made by the panel of judges needs to be reviewed, especially to reveal the fact of the second-stage fund transfer directly to the developer before the house ordered by the debtor customer was completed and handed over to the plaintiff.
THE UTILISATION OF CASH WAQF IN THE BAITUL ASYI WAQF FOUNDATION IN THE PERSPECTIVE OF FIQH MUAMALAH Rutami, Ilham; Ahmad Luqman Hakim; Saifuddin
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2023): Al-Mudharabah : Jurnal Ekonomi dan Keuangan Syariah
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v4i1.3050

Abstract

Management and utilization of cash waqf in Aceh based on data from Baitul There is great potential for development, but problems often occur facing the management of cash waqf is a lack of human resources or nazhir specifically managing the cash waqf, so that the results are not optimal. The problem formulation in this thesis is how management of cash (cash) waqf by Nazhir at the Baitul Asyi Foundation and how cash waqf (tuna) is utilized at the Baitul Asyi Foundation muamalah fiqh perspective. To answer the problems above, researchers using qualitative methods using library sources and strengthened by the results of interviews with informants as part of the empirical data. Data collection techniques were carried out through interviews and document studies. Data The collected data will be analyzed using qualitative descriptive techniques. Results research shows that; First, cash waqf management carried out by the Baitul Asyi Waqf Foundation in a productive way waqf assets, by entering into collaboration with entrepreneurs. The profits from this business are channeled for the benefit of the people. Second, management and utilization of cash waqf cannot yet be fully explained successful, because cash waqf assets have not been managed optimally. The cash waqf that has been managed is distributed to Dayah Barbate Waqf in the amount of Rp. 12,155,000,- accumulated from business zakat and alms business management. The waqf distribution is aimed at: interests of the people, in accordance with the rules and provisions. From the explanation above can conclude, manage and utilize cash waqf at the Foundation Baitul Asyi Waqf viewed from the perspective of muamalah fiqh, is in accordance with purpose, function and purpose. This is in accordance with the opinion of the madzhab Hanafi and Maliki allow waqf in cash, meanwhile The Imam Shafi'i school of thought does not allow cash waqf because it values ​​waqf in permanent cash.
ANALYSIS OF MANAGEMENT ACCOUNTABILITY OF KPN BINA ACCORDING TO THE CONCEPT OF SHIRKAH 'INÂN IN ISLAMIC ECONOMIC LAW Qurratulaini, Intan; Chamsa Amara
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2023): Al-Mudharabah : Jurnal Ekonomi dan Keuangan Syariah
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v4i1.3251

Abstract

Every cooperative operation must be closely monitored by the supervisory board, including KPN Bina Sejahtera which periodically based on the provisions in the AD/ART must audit operations and financial bookkeeping with all its business activities, but KPN Bina Sejahtera which is located in Kec. In the Aceh Besar Seulimeum, there are still many problems that are not in synergy with cooperative regulations, including their internal rules. The formulation of the problem is what the provisions for auditing KPN Bina Sejahtera's financial reporting are and the responsibility of the management to implement the results of the pre-RAT audit and the syirkah 'inân review of the financial reporting audit system at KPN Bina Sejahtera. The research approach uses normative sociological research with descriptive analytical research. Data collection techniques use interviews and documentation data. The research results showed that the auditing carried out by KPN Bina Sejahtera supervisors was carried out only as a formality in fulfilling the needs of the RAT. The KPN Bina Sejahtera management did not make the latest provisions regarding the management of cooperative businesses in accordance with the latest cooperative regulations, so the AD/ART still does not meet the standard provisions for cooperatives in Aceh which must comply with the principles based on the LKS Qanun as its formal juridical basis. Weaknesses in KPN Bina Sejahtera's supervisory audit were also found in principal savings and mandatory savings which were not in accordance with cooperative capital provisions. Based on the data obtained, the determination of profit sharing at KPN Bina Sejahtera is relevant to the concept of syirkah 'inan, however, the audit system carried out by the supervisory board for the accountability needs of the RAT KPN Bina Sejahtera towards the management of the cooperative for the needs for profit sharing is not accountable and transparent, so it can be stated that the management of KPN Bina Sejahtera is not relevant to the provisions of business management using the syirkah 'inan pattern.
ANALYSIS OF THE USE OF E-BANKING AT PT. BANK SYARIAH INDONESIA (BSI) AFTER THE ENACTMENT OF QANUN NO 11 OF 2018 CONCERNING LKS Fajri, Ikhsan; Zainuri, Hamzah
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2023): Al-Mudharabah : Jurnal Ekonomi dan Keuangan Syariah
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v4i1.3289

Abstract

Electronic banking or E-Banking service is the latest innovation presented by Bank Syariah Indonesia (BSI) as a form of commitment to digital technology-based services that aim to facilitate customers in the banking sector. E-Banking services have enabled BSI customers to obtain information, communicate, and conduct banking transactions through electronic media including ATMs, phone banking, electronic fund transfers, internet banking and mobile, This instrument certainly has a very positive impact on users of BSI services in Aceh after the enactment of Qanun No. 11 of 2018 concerning LKS. This study aims to determine how customer perceptions of the ease of use of E Banking and determine customer perceptions of the risks faced in using E-Banking at PT. BSI after the implementation of Qanun No. 11 of 2018 concerning LKS in Aceh. This research method uses a qualitative design with case study research techniques. The types of data collected are primary and secondary data. The results of this study are very useful and can be input for the government and Sharia Financial Institutions to mitigate more quickly related to potential risks that arise both at the internal and external levels of the bank, this is considering that the people of Aceh are currently very sensitive to the form of digital-based services that are often problematic provided by banks to customers.
IMPLEMENTATION OF INFAQ FUND MANAGEMENT ACCORDING TO LAW NUMBER 12 OF 2021 ON BAITUL MAL IN PIDIE DISTRICT OF INDONESIA Sa’dan, Farida Ayu Saputri; Isra’ Hirdayadi
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2023): Al-Mudharabah : Jurnal Ekonomi dan Keuangan Syariah
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v4i1.3315

Abstract

Indonesia has a state foundation, namely Pancasila. Caring for others is manifested through giving zakat, donations and giving alms. Interestingly, in Baitul Mal, income from infaq funds is regulated in Pidie Regent Regulation Number 12 of 2021 concerning infaq funds being charged. So in this work the researcher wants to look further into the implementation of Infaq management in Baitul Mal, Pidie Regency, how the Pidie Regency Regent's Regulation Number 12 of 2021 is compatible with Aceh Qanun Number 3 of 2021 and Islamic views with these regulations. The research method that the author uses in this discussion is the descriptive analysis method, namely to present a systematic and accurate description of the facts of the object to be studied, namely the description that the author will make based on data obtained from interviews with one of Baitul Mal Pidie and from several document sources and also open books which also contain how infaq management should be implemented. After seeing how infaq is regulated in Islam, and how infaq is regulated in Pidie Regent Regulation Number 12 of 2021. There is a gap here, which is why in the Regent's Regulations a reference is given to the level of Infaq and Islam does not regulate it, so that deducting Infaq from the monthly salary is not recommended because it violates one of the pillars of Infaq, namely that there is no element of compulsion in it.
SETTLEMENT OF PROBLEM FINANCING AFTER THE COVID-19 PANDEMIC AT BANK SYARIAH INDONESIA, BANDA ACEH Rangkuti, Astriyanthi
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2023): Al-Mudharabah : Jurnal Ekonomi dan Keuangan Syariah
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v5i1.3379

Abstract

This research examines the Analysis of Troubled Financing Restructuring and the Urgency of Post-Covid-19 Agreement Renewal at BSI Aceh. The purpose of this research is to find out the implementation of post-covid-19 problem financing restructuring at Bank Syariah Indonesia (BSI) Aceh Branch, and to find out the urgency of renewing the post-covid-19 financing contract at BSI Aceh, to find out the Handling of Post-Covid-19 Financing Restructuring at BSI Aceh. This research uses a qualitative method with a descriptive approach. The research took place at BSI Aceh branch. The data sources used in this research are primary data sources and secondary data sources. The data collection methods used are observation, interviews, and documentation. The data analysis technique used in this research is descriptive analytical technique. The results showed that BSI in Aceh in providing financing restructuring to customers due to the Covid-19 Pandemic is based on Financial Services Authority Regulation Number 16/POJK.03/2014, which can only be given to customers who have difficulty fulfilling their obligations to the bank due to their business being affected by Covid-19. The stages of restructuring are rescheduling, re-conditioning and re-structuring. All these stages are carried out in order to fulfil the purpose of the initial contract of a customer with the bank, namely to give birth to a legal effect or mutual intention that is intended and which the parties want to realise through making a contract.

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