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Azka Amalia Jihad
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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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RIGHT TO PURCHASE OF THE GOVERNMENT'S SUBSIDISED HOUSES BY UNQUALIFIED BENEFICIARIES BASED ON ISLAMIC ECONOMIC LAW Faiz Amali Akbar; Hasnul Arifin Melayu; Azka Amalia Jihad
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 6 No. 1 (2025): 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

Abstract

Home Ownership Loans (KPR) in the community are not only in demand by those with middle income or target groups as regulated by the Minister of Public Works and Public Housing (PUPR) Number 242/KPTS/M/2020, but also those with high income. Such ownership is a common ownership, known by the developer and the bank appointed as the debtor by the government without any legal sanctions. In practice, existing motives such as profit-seeking, investment, and others are carried out in various ways. The problem is the legal aspect of the validity of mortgage ownership by non-target groups, which is further elaborated into 1) How is the mechanism of ownership of subsidised houses regulated in the Decree of the Minister of Public Works and Public Housing (PUPR) Number 242/KPTS/M/2020, and 2) how is the legal certainty of the ownership contract of subsidised houses according to the Ministerial Decree in the perspective of ghasab law—seeing the importance of knowing how Islamic law reviews the ownership of subsidised houses/mortgages by non-target groups. This research uses descriptive analysis. Data sources are divided into two types: legal sources, such as regulations and fiqh studies. Second, field data will be collected through interviews and observations at the locations of subsidised houses around Banda Aceh.
TAXPAYER COMPLIANCE AFTER USING THE TAPPING BOX ACCORDING TO LOCAL REGULATION: A Study at Hotel 61 Banda Aceh Zuhra, Ulfia; Nahara Eriyanti
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 6 No. 1 (2025): 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.v6i1.7700

Abstract

Implementing the Tapping box as a transaction recording device on hotel tax is one of the efforts to modernise local tax administration to improve transparency and accuracy of tax reporting. This study aims to determine taxpayer compliance with Mayor Regulation No. 21 of 2020 on the hotel business in the city of Banda Aceh. The research method used is empirical juridical research, through a qualitative approach with data collection techniques through direct observation, interviews with managers of 61 hotels in the city of Banda Aceh and officers of the Banda Aceh City Financial Management Agency, and documentation related to the application of tapping boxes. The results showed that applying the Tapping box significantly increased hotel taxpayer compliance in reporting and paying taxes, because this tool minimizes turnover reporting fraud and facilitates local government supervision. In addition, tax compliance is also influenced by taxpayer awareness and the existence of administrative sanctions for those who refuse to install Tapping boxes. Thus, using Tapping boxes effectively increases hotel tax compliance and optimizes local tax revenue in Banda Aceh City.
SHARIA-BASED ECONOMIC MANAGEMENT POLICIES IN POVERTY ALLEVIATION IN PIDIE DISTRICT, INDONESIA: Kebijakan Pemerintah Kabupaten Pidie Dalam Menurunkan Angka Kemiskinan Dhaifanullah; Khairizzaman
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 6 No. 1 (2025): 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.v6i1.7708

Abstract

Poverty is a multifaceted issue within a nation's existence. This situation also applies to District Pidie, an area in Aceh characterised by a significant poverty rate. This poverty issue is influenced by multiple indicators; therefore, a systematic and focused approach is required to address it effectively. This research aims to examine the policies of the Pidie Regency administration, the execution of these policies in addressing poverty, and the successful and effective measures implemented by the Pidie government to resolve poverty issues. This writing employs a qualitative descriptive research method. Data were acquired by observation, interviews, and documentation. The study findings revealed that the Pidie Government's poverty alleviation policy was organised around many strategies: right focus, right locus, right mode, right target, right amount, and right time. The adopted policies encompass elements seen as indices of poverty, specifically health, food, infrastructure, employment, and education. The execution of the Pidie Government's strategies to alleviate poverty is structured according to established indicators, including the allocation of individual land, acquisition of technological resources and infrastructure, scholarships for underprivileged children/groups, construction of educational facilities, provision of non-formal education resources, health insurance, support for individuals with disabilities, hospital referral services, regional development initiatives, autonomous village development, market operations, road construction, bridge construction, among others.
RISK ANALYSIS OF MUSYARAKAH FINANCING AT BANK ACEH SYARIAH, INDONESIA Tazkia Al Munawar
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 6 No. 1 (2025): 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.v6i1.7748

Abstract

Musyarakah financing is one form of sharia-based financing applied by Islamic financial institutions, including Bank Aceh Syariah. This article aims to identify the risks in the musyarakah financing scheme. This research uses an empirical juridical approach with a descriptive qualitative method. Data were obtained through interviews with Bank Aceh Syari’ah employees and analysis of related documents. The results showed that Bank Aceh Syari’ah implemented risk management policies by periodically assessing customer eligibility and monitoring financing. However, there are obstacles in implementation, such as low customer interest in profit-sharing schemes and a lack of understanding of musyarakah contracts. This study suggests increasing socialisation and Islamic financial literacy in the community and strengthening risk mitigation policies to improve the effectiveness of musyarakah financing at Bank Aceh Syari’ah.
LEGAL PROTECTION IN MOTORCYCLE PURCHASE TRANSACTIONS THROUGH LEASING ACCORDING TO THE CONCEPT OF MURABAHAH: A Study at PT Mandala Multi-Finance Aceh, Indonesia Nona Silva Syakina Nuri; Muhammad Yusuf; Riadhus Sholihin
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 6 No. 1 (2025): Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

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Abstract

This article examines the implementation of consumer rights and responsibilities in motorcycle purchase transactions via leasing at PT Mandala Multi-Finance, focusing on those that apply murabahah contracts. Mandala multi-finance, with a focus on transactions involving murabahah contracts. This research uses a juridical-empirical approach, with primary data obtained through interviews with leasing owners, users, and experts in Islamic economic law. The study results indicate that, when leasing is implemented, there are often cases of default, usually committed by the lessee (the borrower). These defaults can take various forms, such as subleasing, using the goods as collateral for debt, failing to pay late fees, failing to pay due instalments, and delaying lease payments. In some cases, the lessee deliberately misappropriates the goods by selling them. As a result of these breaches of contract, financing companies may suffer losses and have the right to file lawsuits under applicable laws. PT Mandala Multifinance, as a financing institution, must ensure that Islamic standards and relevant regulations are followed in all transactions. The company must draft transparent and balanced contracts and provide consumers with sufficient information regarding their rights and responsibilities. Furthermore, the company must ensure that the vehicle repossession process is carried out by legal procedures, including registering fiduciary guarantees and notifying consumers adequately. By applying the principles of transparency, fairness and compliance with existing regulations, motorcycle leasing at PT Mandala Multi-finance is expected to run smoothly and provide the best legal protection for consumers. Mandala Multifinance will run smoothly and provide consumers with legal protection.
SUPERVISION OF THE DISTRIBUTION OF 3 KG SUBSIDIZED LPG GAS FROM THE PERSPECTIVE OF MAQASHID SYARIAH: (A Case Study at a Distribution Base in Kuala Batee Subdistrict, Southwest Aceh Regency) Fachrol juanda; Mustaqilla, Safira; Fauzan, Faisal
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 6 No. 1 (2025): 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.v6i1.8021

Abstract

Abstract The distribution of subsidized LPG is part of the government’s policy to ensure access to basic energy needs for low-income communities. However, in practice, several irregularities persist, including off-target distribution, prices exceeding the official Retail Price Ceiling (HET), and weak oversight mechanisms at the base distribution level. This study aims to examine the supervision system in the distribution of 3-kg subsidized LPG cylinders in Kuala Batee District, Southwest Aceh Regency, and to assess the extent to which current distribution practices align with the principles of Maqashid Syariah. This research employs a qualitative method with a descriptive-analytical approach. Data were collected through field observation, in-depth interviews with LPG outlet owners, five subsidy recipients from the local community, one relevant village official, and a review of policy and regulatory documents. The findings were analyzed within the framework of Maqashid Syariah, focusing on the principles of hifz al-mal (protection of wealth) and hifz al-nafs (protection of life). The results indicate that the existing supervision of LPG distribution remains ineffective. Key issues include the misidentification of eligible recipients, inconsistent pricing beyond regulatory limits, and the absence of a robust verification system. From the perspective of Maqashid Syariah, such shortcomings not only undermine social justice but also hinder the realization of public welfare. Therefore, improvements are needed in the form of data-driven distribution systems, collaborative oversight, and public education to ensure that LPG subsidies are distributed fairly and in accordance with Islamic ethical values.
THE USE OF ASSETS IN THE PERSPECTIVE OF SHARIA ECONOMIC LAW: (A Study on the Implementation of PBG in Pidie District) Sabilla, Tacha; Bakri, Nurdi
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 6 No. 1 (2025): 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.v6i1.8152

Abstract

This study examines the concept of property use (tasharruf) from the perspective of Islamic economic law through a study of the implementation of the Building Construction Agreement (PBG) in Pidie Regency. The change in the licensing system from Building Construction Permit (IMB) to PBG has significant implications for individual rights in managing building assets. From a sharia perspective, the right of tasharruf is integral to ownership. However, adopting this new regulation faces structural obstacles, namely the lack of ratification of the Qanun PBG at the local level, which creates legal uncertainty and bureaucratic barriers, especially for micro and small businesses. Using a normative-empirical approach that combines classical and contemporary fiqh analysis and field data from interviews, this study finds that using buildings without formal permits cannot be entirely blamed on the community. Instead, the inadequacy of local regulations, lack of socialization, and absence of administrative assistance are the main factors hindering the community. Therefore, this administrative responsibility cannot be entirely attributed to individuals. As a solution, this study recommends the establishment of a responsive PBG regulation, enhanced public awareness campaigns, and providing administrative assistance services to achieve harmony between positive law and Islamic legal principles, thereby ensuring that property rights are exercised fairly and for the common good.
THE ROLE AND AUTHORITY OF SATPOL PP IN REGULATING STREET VENDORS ACCORDING TO QANUN NO. 3 OF 2007 AND HAQQ AL-MURŪR (A Study in the City of Banda Aceh) Salsabila; Ali, Bukhari; bin Adnan, Boihaqi
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 6 No. 1 (2025): 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.v6i1.8237

Abstract

Legally, Qanun of Banda Aceh City No. 3 of 2007 provides a clear legal foundation for the local government, through the Civil Service Police Unit (Satpol PP), to regulate, guide, and control street vendors (PKL). Satpol PP holds the authority to maintain and uphold public order by the mandate of the qanun. In practice, however, many street vendors in Banda Aceh still operate in areas that disrupt public order, such as sidewalks, parks, and other public spaces. Haqq al-Murūr means right of passage or right to the road, referring to a person's right to use public roads or spaces, such as alleys, streets, or other communal areas. Therefore, this study examines the extent of Satpol PP's role and authority in enforcing order over street vendors in Banda Aceh City. The study uses a descriptive method with an empirical juridical approach to address this issue. The findings conclude that the implementation of Qanun No. 3 of 2007 has generally moved toward achieving public order, but still faces significant challenges in fully embodying the values of Haqq al-Murūr. One of the main issues is that street vendors continue to sell in prohibited areas because they consider the designated relocation sites unstrategic and feel that enforcement is unfair, especially when formal shops are still allowed to use the roadside for commercial purposes. Therefore, public policies should be strengthened to become more people-centered, so that law enforcement is not only legal but also ethical, moral, and beneficial for all parties involved
ANALYSIS OF MAQASHID SYARI'AH IN PRACTICE SETTING A 25% SERVICE FEE FOR UMKM CAPITAL REPAYMENT AT PNM MEKAAR SYARI'AH ACEH BESAR Marjani, Dhia; Abdullah, Arifin; Ramli, Misran
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 6 No. 1 (2025): 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.v6i1.8257

Abstract

Penelitian ini membahas mengenai prinsip hifzh al-maal (menjaga harta) dalam konteks penetapan uang jasa sebesar 25% pada program pembiayaan PNM Mekaar Syari’ah di Aceh Besar. Program ini merupakan bentuk pembiayaan usaha mikro yang ditujukan khusus bagi perempuan prasejahtera tanpa agunan, dengan tujuan untuk meningkatkan kesejahteraan keluarga melalui pemberdayaan ekonomi. Namun, adanya penetapan uang jasa sebesar 25% secara flat (tetap) setiap tahun menimbulkan persoalan tersendiri, terutama bagi pelaku UMKM yang memiliki pendapatan tidak tetap. Kondisi ini menimbulkan pertanyaan apa yang dimaksud dengan maqashid syari’ah dan prinsipnya dalam kehidupan Masyarakat, bagaimana praktik pembiayaan modal dan pandangan pelaku UMKM terhadap penetapan uang jasa 25% oleh PNM Mekaar Syari’ah Aceh Besar, serta bagaimana ketentuan tersebut ditinjau dari prinsip hifzh al-maal. Penelitian ini menggunakan metode yuridis sosiologis dengan pendekatan kualitatif, mengumpulkan data melalui wawancara langsung kepada nasabah dan pegawai PNM Mekaar Syari’ah Aceh Besar. Hasil penelitian menunjukkan bahwa meskipun program ini membantu akses modal usaha, penetapan uang jasa yang tetap tanpa mempertimbangkan fluktuasi pendapatan dinilai memberatkan sebagian nasabah dan berpotensi bertentangan dengan prinsip hifzh al-maal. Prinsip ini menekankan pentingnya menjaga dan mengelola harta secara proporsional dan menghindari beban yang merugikan. Oleh karena itu, penyesuaian sistem pembiayaan yang lebih adaptif terhadap kondisi ekonomi nasabah sangat diperlukan agar pelaksanaan program tetap sesuai dengan nilai-nilai maqashid syari’ah dan benar-benar menghadirkan kemaslahatan.
CONSUMER PROTECTION FOR CLEAN WATER WELL PRODUCTS IN THE TIONGKOK NEUHEN COMPLEX ACCORDING TO THE MASLAHAH THEORY AND LAW NUMBER 8 OF 1999 Marissa, Wilda; Yuhermansyah, Edi
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 6 No. 1 (2025): 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.v6i1.8259

Abstract

The availability of clean water is a fundamental right of the community that service providers, including community-based management systems such as bore wells, must fulfil. The management of clean water in the Tiongkok Neuhen residential complex faces various issues, indicating that the protection of consumer rights has not been optimal. This study aims to analyze consumer protection in the provision of clean water services through bore wells in the complex, viewed from the perspective of Law Number 8 of 1999 on Consumer Protection and the theory of maslahah in Islamic law. This research employs a descriptive qualitative method with an empirical juridical approach. Data were obtained through field observations and direct interviews with residents and management, then analyzed by comparing practices in the field with positive legal norms and Islamic principles. The results show that the management system still experiences problems such as unequal water distribution, slow handling of equipment damage, and some residents failing to pay their contributions. From the perspective of positive law, this reflects the incomplete fulfillment of consumers’ rights to comfort. Meanwhile, according to the theory of maslahah, the management has not fully embodied the principles of justice and collective welfare. Nevertheless, the existing system still has the potential to be developed into a fair and sustainable community-based service model through institutional strengthening, clear internal regulations, and consumer rights education grounded in Islamic values.

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