cover
Contact Name
Anwar Hafidzi
Contact Email
anwar.hafidzi@uin-antasari.ac.id
Phone
+6285251295964
Journal Mail Official
journalsharia@gmail.com
Editorial Address
Sharia Journal and Education Center Publishing Jalan Gotong Royong, Banjarbaru, Kalimantan Selatan, Indonesia Kode Pos 70711
Location
Kota banjarbaru,
Kalimantan selatan
INDONESIA
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory
ISSN : 30310458     EISSN : 30310458     DOI : https://doi.org/10.62976/ijijel.v3i3.1280
Core Subject : Religion, Social,
The Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory (IJIJEL) is a peer-reviewed academic journal that focuses on advancing research in Islamic jurisprudence, economics, and legal theory within the Indonesian context. Published quarterly (March, June, September, and December), the journal serves as a platform for scholars, researchers, and practitioners to explore theoretical and practical developments in Islamic law. IJIJEL welcomes original research articles, conceptual papers, critical reviews, and comparative studies covering topics such as Islamic legal methodology, contemporary jurisprudential issues, legal reform, and interdisciplinary perspectives. The journal aims to foster academic discourse, enhance understanding of Islamic law, and contribute to the integration of Islamic legal principles within Indonesia’s legal and socio-economic systems.
Arjuna Subject : Umum - Umum
Articles 89 Documents
Search results for , issue "Vol. 4 No. 1 (2026)" : 89 Documents clear
The Impact Of Financial Distress On Company Value Sudyantara, Smita Catur; Yuwono, Amrih; Kurniawan, Rahmad; Sumantyo, Fransiscus Dwikotjo Sri; Sari, Mila Diana
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 1 (2026)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i1.1695

Abstract

This study aims to investigate the effect of financial distress on firm value in the manufacturing sector listed on the Indonesia Stock Exchange. Firm value is a crucial investor perception, but it is often distorted when a firm shows signs of financial distress. Using a quantitative approach, this study measures financial distress through a modified Altman Z-Score model and firm value through Tobin's Q. Panel data is analyzed using the E-Views 12 statistical tool through a panel data regression test to determine the best model between Common Effect, Fixed Effect, or Random Effect. The results show that financial distress has a negative and significant impact on firm value. This finding confirms signaling theory, where conditions of financial distress send a bad signal to the market, which ultimately reduces investor confidence and stock prices. This study contributes to management in conducting early detection of potential bankruptcy to maintain the stability of firm value in the capital market.
Riba dan Bunga Bank Budiman, Muhammad Fajar Aditya Putra; Rezki, Muhammad; Setyanoor, Erwan
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 1 (2026)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i1.1698

Abstract

This study aims to examine the concept of riba and bank interest and to analyze their similarities and differences from the perspective of Islamic economics. Riba refers to an additional charge stipulated in lending transactions and is strictly prohibited in Islam because it is considered unjust and harmful to society. Meanwhile, bank interest is a compensation system applied in conventional financial institutions as a return for the use of funds. This research employs a qualitative method with a literature review approach by analyzing books, scientific journals, and credible sources related to riba and bank interest. The results of the study indicate that the majority of Islamic scholars equate bank interest with riba due to the existence of predetermined additional payments that may lead to economic inequality. Therefore, Islamic banking emerges as an alternative financial system that applies profit-sharing principles and contracts in accordance with Islamic law. The conclusion of this study is that riba and bank interest are fundamentally similar in practice from the Islamic perspective, making Islamic financial systems a more ethical and just solution.
E-Commerce dan Dropshipping dalam Perspektif Fiqih Muamalah Miranti, Lily; Maulida, Nurannisa; Setyanoor, Erwan
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 1 (2026)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i1.1699

Abstract

The development of digital technology has driven significant transformations in the global trade system, particularly through e-commerce. One rapidly growing business model in the e-commerce ecosystem is the dropshipping system, a buying and selling mechanism in which sellers do not keep inventory but instead forward orders to suppliers. While offering convenience and efficiency, this practice raises various legal issues from a muamalah (Islamic jurisprudence) perspective, particularly regarding ownership of goods, clarity of contracts, and the potential for elements of gharar and tadlis. This study aims to analyze the concepts of e-commerce and dropshipping based on the principles of muamalah (Islamic jurisprudence) and to explain the forms of contracts that can be used to ensure compliance with Islamic law. The research method used is qualitative research with a normative approach through a literature review of classical and contemporary fiqh literature. The results indicate that e-commerce is fundamentally permissible in Islam as long as it meets the pillars and requirements of the contract. Dropshipping is also permissible provided that an appropriate contract is used, such as wakalah (a contract of sale), salam (a contract of sale), or samsarah (a contract of sale), and the application of the principles of honesty, transparency, and responsibility towards consumers.
Pengertian Maqoshid Syari'ah Kariimah, Muhimmatul; Sofia, Lia
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 1 (2026)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i1.1703

Abstract

The purpose of determining law or often known as maqashid al-syari‟ah is one of the important concepts in the study of Islamic law. Because of the importance of maqashid al-shari'ah, legal theorists make maqashid al-shari'ah something that must be understood by mujtahid who performs ijtihad. In relation to methods or ways to find wisdom and the purpose of law-making, there are at least three ways that have been taken by scholars before al-syatibi Modern and contemporary Muslim scholars introduced the new concept and classification of maqashid al-shari'ah by including the new dimensions of maqashid, namely national economic development as an integral part of the goals of sharia. Develop the terminology of "traditional" maqashid al-shari'ah, in order to correct the shortcomings in the concept of "traditional" maqashid al-shari'ah. The theory of maqashid al-Shari'ah is also very relevant to the establishment of a binding and coercive national law. Maqashid al-shari'ah is in harmony with one of the purposes of law, namely utility.
Harmonisasi Sanksi Administratif dan Sanksi Pidana Terhadap Pejabat Publik yang Terlibat Konflik Kepentingan (Conflict of Interest) dalam Pengadaan Barang dan Jasa Zulfaidah, Rena; Kholik, Muhamad Abdul; Maulana, Ade
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 1 (2026)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i1.1716

Abstract

This research examines the urgency of harmonizing administrative and criminal sanctions in addressing the phenomenon of conflict of interest in government procurement processes in Indonesia. The primary issue raised is the overlap of norms between administrative law and criminal law, which frequently leads to the criminalization of public officials' policies. Utilizing normative legal research methods with statutory and conceptual approaches, this study analyzes the intersection between maladministration and office-related offenses. The results indicate that the absence of clear boundaries regarding abuse of power leads to legal uncertainty and hampers bureaucratic effectiveness. As a solution, this research proposes a Dual-Track System model that integrates the role of the Internal Government Oversight Apparatus (APIP) and administrative courts as a filter before entering the criminal realm. This model emphasizes the recovery of state losses and the use of digital technology to detect interest affiliations early. This harmonization is expected to achieve proportional justice, where criminal law remains positioned as an ultimum remedium without neglecting firmness against clear corrupt practices.
The Influence of Intellectual Capital and Environmental, Social, and Governance (ESG) Disclosure On Company Value Triana Meinarsih; Johny Aninam; Hadiansyah Ma’sum; Olivia Tahalele; Rohani Purnamasari Dima
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 1 (2026)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i1.1725

Abstract

This study aims to empirically examine the influence of Intellectual Capital (IC) and Environmental, Social, and Governance (ESG) disclosure on company value within the context of the evolving global capital market in 2026. As traditional financial metrics increasingly fail to capture the full spectrum of corporate worth, non-financial drivers such as intangible assets and sustainability commitments have gained prominence. Using a quantitative approach and panel data analysis, this research investigates how efficient management of human, structural, and relational capital, combined with transparent ESG reporting, signals superior corporate quality to investors. The study utilizes the Value Added Intellectual Coefficient (VAIC™) model to measure IC and ESG scores based on global reporting standards. Preliminary findings suggest that both IC and ESG disclosure positively and significantly impact company value, as measured by Tobin’s Q. Furthermore, the abstract emphasizes that in a digital and socially conscious economy, the synergy between intellectual prowess and ethical governance serves as a critical determinant of long-term financial performance and market valuation.
Fenomena Bullying yang Dilakukan oleh Anak dalam Perspektif Sosiologi Hukum Munajah, Munajah
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 1 (2026)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i1.1726

Abstract

The phenomenon of bullying by children shows an increasing and alarming rate. This article aims to analyze bullying by children as a social phenomenon related to legislation on child protection, as well as public perceptions based on prevailing norms. Through this analysis, the author finds that the high rate of bullying by children is caused by specific factors, particularly social media content that contains violence. Furthermore, weak education and laws that do not provide sanctions or deterrent measures for perpetrators also contribute to this problem. Therefore, it is necessary to review laws related to child protection and reform all forms of content that influence children's behavior in the form of bullying.
Analisis Hukum Judi Online dalam Perspektif Maqāṣid Al-Syarī‘ah Laili, Adinda Nuril; Azzahra, Fadhilatun Ni'mah; Alfina, Ishmah Tahta
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 1 (2026)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i1.1727

Abstract

This article aims to discuss the law of online gambling from the perspective of maqashid shari'ah. The research of this article uses a qualitative approach with the type of library research. The data collection techniques used are documentation, data analysis techniques used in content analysis, induction, and deduction. Online gambling is any form of betting game that uses money or valuable assets, done online through a website or internet application. This activity involves speculating on uncertain outcomes such as slots, casinos, or sports betting and is illegal under the ITE Law in Indonesia. Online gambling in Indonesia poses a variety of complex social and economic problems. Online gambling not only impacts individual financial losses, but also triggers moral breakdown, family dysfunction, and increased crime. Maqashid shari'ah here aims to protect the basic interests of human beings including religion, soul, intellect, property, and descendants. This is to ensure that what they do does not contradict the principles of Islam. Online gambling is very detrimental to everyone because it has a great impact on all aspects protected in the maqashid shari'ah. Some ways to overcome online gambling so that it is not too rampant are the implementation of tighter laws, education for everyone about the dangers of online gambling, and more tightening the use of citizens in accessing online gambling applications.
Antara prohibisi dan legitimasi: Analisis Komparatif Hukum Berjabat Tangan dengan Lawan Jenis dalam Pandangan Ulama Suhaeri, Suhaeri
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 1 (2026)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i1.1729

Abstract

The practice of handshaking between men and women who are not mahram (permissible marriage partners) remains a controversial issue among Muslims, especially when religious norms intersect with modern cultural and professional expectations. Divergent scholarly opinions on this issue reflect a broader tension between classical fiqh textualism and contemporary contextual reasoning. Scholars from schools such as Shafi’i and Hanbali generally prohibit it absolutely, while Hanafi scholars and some contemporary figures like Yusuf al-Qaradawi allow it under specific conditions, emphasizing intention and social context. This study investigates how classical and modern scholars interpret the ruling on handshaking with the opposite sex and how the maqāṣid al-sharīʿah framework can be used to assess the relevance and applicability of these rulings in today’s pluralistic societies. Employing a qualitative method through library research and comparative analysis, this study highlights the importance of integrating Islamic legal principles with contemporary social realities. This study concludes that the stronger opinion is the opinion that it is permissible, as long as it is not accompanied by lust and does not give rise to slander.