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Syahdatul Maulida
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syahdatulmaulida3@gmail.com
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+6285891338499
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jurnal-tahkim@tazkia.ac.id
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Jl. Ir. H. Djuanda No.78, Sentul City, Bogor 16810
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INDONESIA
At Tahkim Jurnal Hukum Ekonomi Syariah
Published by Institut Agama Islam Tazkia
ISSN : -     EISSN : 25413856     DOI : https://doi.org/10.30993/attahkim.v4i1.54
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Journal Attahkim is a blind peer-review journal published by the Sharia Faculty, Institut Agama Islam Tazkia. The Journal is a semi-annual journal. The aim of the journal is to disseminate Islamic Economics Law, done by researchers both from Indonesia and overseas. Scope/Coverage: Islamic Economics Law Islamic Business Law Islamic Culture Law Islamic Family Law Contemporary Islamic Law Issues All papers are written in Indonesia or English. The editor receives manuscripts that have not been sent to other journals for publication. Notes for contributors are presented at the end part of this journal.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 32 Documents
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Tinjauan Fiqih Pengelolaan Wakaf Uang Pada Pusat Pengembangan Wakaf Daarut Tauhid Shaifurrahman Mahfudz; Musayyidah Musayyidah
Jurnal Hukum Ekonomi Syariah Vol. 2 No. 1 (2019): Jurnal Hukum Ekonomi Syariah AT-TAHKIM
Publisher : INSTITUT AGAMA ISLAM TAZKIA

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Abstract

Salah satu lembaga sosial ekonomi Islam yang akhir – akhir ini juga menarikperhatian umat Islam di Indonesia untuk dikembangkan adalah wakaf. Salah satuinstitusi Islam yang sebenarnya telah lama dikenal masyarakat Indonesia namunhingga kini belum dikelola secara optimal. Di tengah problem sosial masyarakatIndonesia dan tuntutan akan kesejahteraan ekonomi akhir – akhir ini, keberadaanlembaga wakaf menjadi sangat strategis. Disamping sebagai salah satu aspek ajaranIslam yang berdimensi spiritual, wakaf juga merupakan ajaran yang menekankanpentingnya kesejahteraan dimensi sosial. Negara Indonesia yang begitu potensial dalamperkembangan pengelolaan wakaf yang notabene mayoritas berpenduduk umat muslim.Wakaf dapat dikembangkan sebagai salah satu alternatif dan instrumen yang cukupmemadai untuk menyejahterakan kehidupan umat di Indonesia.
Eksistensi Akad Dalam Kartu Kredit Syariah Hasanah Card Di Indonesia Muhammad Isa; Siti Hajar Usman
Jurnal Hukum Ekonomi Syariah Vol. 2 No. 1 (2019): Jurnal Hukum Ekonomi Syariah AT-TAHKIM
Publisher : INSTITUT AGAMA ISLAM TAZKIA

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Abstract

The rapid development of times, technology, and science cause various problems, likeproblems of the society needs in the economic such as need for something that make society tobe easy to running their daily, and to provide a sense of security, and sense of comfortable forthem. In order to meet the needs of modern society islamic bank is prosecuted to creat a variousproduct that comply with Islamic principles. Than BNI Syariah has published iB Hasanahcard product that function like credit card with Islamic principles.In order to know that a product in one syariah financial institution has according with syariahstandart, than nasional syariah board attend as a institution who have the rights to issue fatwaas a guidelines for syariah financial institution to creat their product with Islamicprinciples.This research is a qualitative study using normative law approaching, with fatwaDSN-MUI number 54 year 2006 about Syariah Card as a legal foundation. The results of thisstudy suggest that t implementation practice of iB hasanah card in BNI Syariah kendari branchoffice has suitable with fatwa DSN- MUI number 54 year 2006 about Syariah Card, in termsof akad, fees, limits and ta‟widh.
Quo Vadis Eksistensi Notaris Syariah Dan Konvensional Dalam Kontrak Bisnis Syariah Abdul Mughni; Linawati Linawati
Jurnal Hukum Ekonomi Syariah Vol. 2 No. 1 (2019): Jurnal Hukum Ekonomi Syariah AT-TAHKIM
Publisher : INSTITUT AGAMA ISLAM TAZKIA

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Abstract

Perkembangan bisnis syariah saat ini sudah semakin maju, sekarang masyarakat muslim sudah semakin peka terhadap hukum syariah. Dengan mayoritas penduduk Indonesia yang mayoritas beragama islam, hal ini menjadi daya tarik tersendiri untuk para pelaku bisnis syariah. Daripada itu kehadiran notaris syariah sangat dibutuhkan di Indonesia saat ini, dengan adanya jaminan kepastian hukum yang tepat didalam bertransaksi syariah. Penelitian ini menggunakan metode pendekatan secara yuridis normatif, dengan menggunakan metode pendekatan secara yuridis normatif, dengan menggunakan teori kepastiann hukum. Sehingga dapat didapatkan analisa, bahwa kenyataan yang ada, masih ada keresahan masyarakat untuk bertransaksi syariah karena belum adanya aturan hukum yang mengatur khusus tentang notaris syariah. Maka kesimpulan yang didapatkan, notaris syariah sangat dibutuhkan.
Kajian Akademik Undang-Undang No. 33 Tahun 2014 Tentang Pemberlakuan Vaksin Masal Dodi Yarli; Hikmi Wasiatul lmiyah
Jurnal Hukum Ekonomi Syariah Vol. 2 No. 1 (2019): Jurnal Hukum Ekonomi Syariah AT-TAHKIM
Publisher : INSTITUT AGAMA ISLAM TAZKIA

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Abstract

This study raises the theme about the issue of vaccine rejection which is rumored theexistence of pig substance in it, then with this issue correlated with LPPOM MUI authorized incertifying halal of product or Service. The purpose of this theme is to know the strength of the lawand in its application, and to know the Islamic law firom the halal aspect of the vaccine, then theresults of both will be in concert to produce laws relevant to Indonesian society and achieve thebenefit. The method used in the formulation of this study is normative legal studies and sadd azdzari'ahwhich is a form of comparative legal studies. The results of this thesis will explain theimportance of vaccines and Solutions for the government to respond to this vaccine rejection. Andthe results of this study conclusion leads to criticism and suggestions of UUJPH and suggestionsfor governments and vaccine producers.
Klausul Hukum Persaingan Bisnis Dalam Usaha Supermarket unang Fauzi Bajuri; Aryandi Dwika Pramulia
Jurnal Hukum Ekonomi Syariah Vol. 2 No. 1 (2019): Jurnal Hukum Ekonomi Syariah AT-TAHKIM
Publisher : INSTITUT AGAMA ISLAM TAZKIA

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Abstract

Bisnis merupakan pekerjaan yang banyak diminati di Indonesia dan dalam setiapbisnis pasti terdapat sebuah persaingan. Jumlah persaingan tidak sehat cukupbanyak ditemukan di Indonesia. Pada awal dibentuk tahun 2000, Komisi PengawasPersaingan Usaha (KPPU) telah menerima 2537 laporan. UU No. 5 tahun 1999adalah hukum terkait persaingan bisnis, akan tetapi hukum persaingan bisnismenurut perspektif Islam juga dibutuhkan. Karena mayoritas penduduk diIndonesia beragama muslim maka sudah sewajarnya jika hukum persaingan bisnisdalam perspektif Islam diketahui hukumnya. Penelitian ini bertujuan untukmengetahui hukum persaingan bisnis dalam perspektif Islam. Metode yangdigunakan adalah metode normative legal studies yang mana lokasinya berada diSupermarket CV Arli Singkawang Kalimantan Barat. Data-data penelitiandidapatkan dari observasi dan wawancara terkait dengan hukum persainganbisnis. Data-data tersebut kemudian akan dianalisis secara deskriptif sehinggamenjelaskan tentang hukum persaingan bisnis secara umum dan yang ada pada CVArli dalam perspektif Islam dan hukum positif serta kesesuaian antara keduanya.Berdasarkan hasil penelitian yang penulis teliti hukum persaingan bisnis secaraumum dan yang ada pada CV Arli menurut perspektif Islam dan hukum positifadalah boleh selama tidak menuju kepada monopoli dan persaingan bisnis yangtidak sehat.
Tinjauan Peraturan Pemerintah Nomor 78 Tahun 2015 dan Hukum Islam Tentang Pengupahan (Studi Kasus Saung Dolken Resort Bogor) Dodi Yarli Rusli; Widiana Astuti Elimansyah
Jurnal Hukum Ekonomi Syariah Vol. 2 No. 2 (2019): Jurnal Hukum Ekonomi Syariah AT-TAHKIM
Publisher : INSTITUT AGAMA ISLAM TAZKIA

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Abstract

This study aims to determine how the remuneration system is in accordance withgovernment regulations and in accordance with sharia law with a case study at SaungDolken Resort Syariah Bogor. The method used in this research is observation, interviewand literature study. The data used are primary data obtained directly from the speakers.The results showed that the wage system at Saung Dolken Resort Syariah only applied anumber of government regulations number 78 of 2015 concerning wages among them asfollows: a. Wage period is done on a monthly basis; b. Wages given in cash (cash); c.There has been no overtime salary received by employees, but replaced with additionalfood; d. Wages paid are always on time; e. There is no deduction from wages for everyemployee who is unable to attend as long as the reason is acceptable to the company; f.The division of working hours is divided once every 8 hours into 3 shifts; g. Employeesare given facilities if they are entrusted with work outside the company; h. Employeesreceive Idul Fitri and Idul Adha holiday allowances. While in terms of sharia law SaungDolken Resort Syariah has fulfilled all sharia maqashid, namely: a. Hifdz Ad-Din(Maintaining Religion); b. Hifdz An-Nafs (Nurturing the Soul); c. Hifdz Al'Aql(Preserving Intellect); d. Hifdz An-Nasb (Nurturing Heredity); e. Hifdz Al-Maal(Preserving Assets).
Analisis Gadai Perspektif Sistem Ekonomi Islam Shaifurrahman Mahfudz
Jurnal Hukum Ekonomi Syariah Vol. 2 No. 2 (2019): Jurnal Hukum Ekonomi Syariah AT-TAHKIM
Publisher : INSTITUT AGAMA ISLAM TAZKIA

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Abstract

Manusia tidaklah selamanya berkecukupan harta, ada masa-masa dimana ia sangatmembutuhkan uang untuk memenuhi kebutuhan hidupnya. Jika melihat kenyataandi masyakarat maka didapati banyak orang yang membutuhkan uang karena adanyasuatu keperluan mendesak. Gadai menjadi solusi bagi kebutuhan keuangan yangmendesak yang dibutuhkan oleh masyarakat. Sayangnya praktek gadai dimasyarakat mengandung unsur riba yang diharamkan oleh Islam, sehinggadibutuhkan adanya teori dan praktek riba yang sesuai dengan syariah Islam.Gadai dalam khazanah Islam disebut dengan rahn, ia adalah menggadaikan suatubarang sebagai jaminan atas transaksi hutang yang dilakukannya. Karena sifatnyaadalah akad tabaru’ maka tidak boleh ada manfaat yang diambil oleh murtahin(orang yang menerima gadai). Harta yang digadaikan sendiri adalah tetap menjadimilik dari rahin (penggadai) sehingga tidak boleh digunakan tanpa adanya izin daripemiliknya. Murtahin diperbolehkan mengambil uang pemeliharaan dari rahin jikaharta gadaian tersebut membutuhkan pemeliharaan. Inti dari akad gadai dalamIslam adalah saling tolong-menolong untuk meringankan beban orang lain.
Batasan Wewenang Peradilan Agama DiIndonesia Dalam Penyelesaian Sengketa Ekonomi Syariah Abdul Mughni; Muhammad Hanafi
Jurnal Hukum Ekonomi Syariah Vol. 2 No. 2 (2019): Jurnal Hukum Ekonomi Syariah AT-TAHKIM
Publisher : INSTITUT AGAMA ISLAM TAZKIA

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Abstract

At 2006, a government has issued constitution No.3/2006 aboutreligious court.Which is an amandement of constitutions No.7/1989. Whereinconstitution No.3/2006, an authority of religious court has been expanded. Andinserting a dispute retolution of Islamic economic as a part of absolut authority ofreligious court, as described in clause No.49 constitution No.3/2006. The research hasapplied normatively, which using positive law principles in sync. Then compare it toknow the practice of that law in a reality. And the data was collected from literature(case) study, and reinforced by an interview. The findings is, the constitution cannotimplemented effectively in religious court. Because of an unstability of theregulations of Islamic economic in religious court.
Analisis Pemikiran Abu Yusuf Tentang Sistemik Praktis Pembebanan Pajak Berdasarkan Kemampuan Membayar (Ability To Pay) unang Fauzi Bajuri; Muhammad Naufal Hilmi
Jurnal Hukum Ekonomi Syariah Vol. 2 No. 2 (2019): Jurnal Hukum Ekonomi Syariah AT-TAHKIM
Publisher : INSTITUT AGAMA ISLAM TAZKIA

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Unang Fauzi , * Muhammad Naufal Hilmi Abstract. This thesis based on the background of the problem is the system of taxation with the ability to pay ( ability to pay) in the mind of Abu yusuf. Abu Yusuf was one of the most successful scientists and thinkers of the period of the caliph Harun Ar-Rashid, as seen from the progress of the country and the welfare of its people. During the caliphate of Harun Ar-Rashid, Abu Yusuf's book entitled al-kharaj, became a guide for the economic system in the period of the caliph Harun Ar-Rashid, especially in the field of taxation, so Abu Yusuf replaced the system during the caliphate of Harun Ar-Rashid, namely ( wazifah) system collected with a fixed value to be a system muqasamah (proportional system) system collected with consideration of ability level and percentage of income. Abu Yusuf preferred the proportional tax collection system (muqasamah) applied to the United Nations (Land and Building Tax) and VAT (Value Added Tax), whose definition is definition of proportional tax synonymous(muqasamah) with the with the system of ability to pay (Ability To Pay)/ progressive rates applied to PPh (Income Tax), compared to the fixed tax system (separate). In setting up a tax collection system, there needs to be benefits for the people. This study aims to find out how Abu Yusuf views the tax burden system, especially on the ability to pay system (ability to pay) whether it provides mashlahah if applied in Indonesia ?. The data collection technique used is the library research technique (Library Research). The results of this study show that with the imposition of taxes based on the system of ability to pay in the collection of taxes can provide mashlahah according to Abu Yusuf, although there are some who oppose the implementation. The benefits that Abu Yusuf meant were done by keeping personal interests (the apparatus, government, and rulers) and prioritizing the interests of society.
Penerapan Prinsip Pasar Modal Syariah yang Terindeks Di Lebaga Otoritas Jasa Keuangan Indonesia Muhammad Isa; Bunga Sari
Jurnal Hukum Ekonomi Syariah Vol. 3 No. 1 (2020): Jurnal Hukum Ekonomi Syariah AT-TAHKIM
Publisher : INSTITUT AGAMA ISLAM TAZKIA

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This research has purposes to analysts the implementation of Financial ServiceAuthority Regulation No.15/POJK.05/2015 About Applying Sharia Orientation in StockMarket. Another purpose is to found positive effects of applying its rule.This research is using qualitative method with descriptive approach and takes twomonths to do the research. This research uses Financial Service Authority RegulationNo.15/POJK.05/2015 About Applying Sharia Orientation in Stock Market along withother supporting regulations as samples. This research has the result that the samples arein line with the orientation of sharia in Islam, but on the other hand there are still someobstacles in some aspects of the overall application.

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