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Tasfiyah : Journal of Islamic Law and Sharia Economics
Published by Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia
ISSN : -     EISSN : 31091156     DOI : https://doi.org/10.69836/tasfiyah
Core Subject : Religion, Economy, Education, Social,
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other
Tasfiyah : Journal of Islamic Law and Sharia Economics (e-ISSN: 3109-1156) is a journal published by the Sisi Indonesia Research and Community Service Foundation with the aim of developing research that focuses on the fields of Islamic Law and Sharia Economics. Focus and Scope: Islamic Law, Islamic Family Law, Islamic Criminal Law, Islamic Civil Law, Sharia Economic Law, Sharia Economics, Sharia Accounting, Waqaf, Halal Studies
Arjuna Subject : Seni dan Humaniora - Studi Agama
Articles 15 Documents
 1   2 
Teori Efek Jera dalam Penerapan Sanksi Qanun Jinayat terhadap Jarimah Perzinahan di Nanggroe Aceh Darussalam Perspektif Hukum Pidana Islam Deryasa; Alfi Munawar Djoharuddin; Alfin Kamaludin; Afif Ilyas Zaqlul; Deden Najmudin
Tasfiyah : Journal of Islamic Law and Sharia Economics Vol 1 No 2 (2025): Dinamika Hukum Islam dan Ekonomi Syariah dalam Menjawab Tantangan Sosial, Peradil
Publisher : Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/tasfiyah.v1i2.539

Abstract

The application of qanun jinayat is still under discussion among academics, including the punishment of flogging for adultery and liwath as stipulated in Qanun Aceh Number 6 of 2014 concerning Jinayat Law. The theory of deterrence in Islamic criminal law also provides a purpose for punishment to prevent (al-Zajr) and educate (al-Tahdib), which raises academic questions about the appropriateness of applying Aceh's qanun jinayat to the jarimah of adultery. The purpose of this study is to conduct a normative review of the legal provisions governing the imposition of penalties for adultery in the Aceh Jinayah Qanun, particularly for the crimes of adultery and liwath, and to analyze the effectiveness of the application of these penalties in order to provide insights related to the theory of deterrence in the application of these penalties. The research method used is qualitative with a normative juridical approach sourced from primary data such as the Qur'an, hadith, regulations, and secondary data as supporting evidence. The results of the study show that there is a slight imbalance between the purpose of punishment (deterrent effect) and its application, so it is recommended to reconstruct it by harmonizing it with future regulations. Therefore, this study can contribute to Islamic legal scholarship and serve as material for the government to evaluate in formulating other regulations.
Crowdfunding Syariah dan E-Wallet sebagai Alat Penggerak UMKM Adlan Ali
Tasfiyah : Journal of Islamic Law and Sharia Economics Vol 1 No 2 (2025): Dinamika Hukum Islam dan Ekonomi Syariah dalam Menjawab Tantangan Sosial, Peradil
Publisher : Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/tasfiyah.v1i2.546

Abstract

The development of the Sharia-based digital economy in Indonesia is showing significant dynamics, particularly through innovations in crowdfunding and Sharia-compliant e-wallets. This phenomenon not only reflects advances in financial technology but also serves as a strategic instrument in driving the growth of Micro, Small, and Medium Enterprises (MSMEs). However, accelerating this innovation requires legal certainty that aligns with Sharia principles and consumer protection. This study aims to analyze the regulatory framework governing crowdfunding and Sharia-compliant e-wallets, examine the role of Bank Indonesia and the Financial Services Authority (OJK) in overseeing their implementation, and identify challenges and opportunities in the legal politics of the Sharia economy in the digital era. The method used is normative research with a legislative and conceptual approach, complemented by analysis of secondary data in the form of regulations, fatwas, and recent academic literature. The study results indicate that the synergy between national regulations and Sharia principles is the main foundation for maintaining a balance between innovation and legal compliance. Furthermore, the existence of adaptive regulations and responsive oversight by financial authorities are key to strengthening public trust in the Sharia-compliant digital economy ecosystem.
Redefinisi Fakir–Miskin dan Zakat Produktif sebagai Instrumen Pemberdayaan Ekonomi di Indonesia Mukhammad Khabibullah Idris
Tasfiyah : Journal of Islamic Law and Sharia Economics Vol 2 No 1 (2026): Islamic Law and Economics
Publisher : Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/tasfiyah.v2i1.613

Abstract

Poverty is a multidimensional issue that is not only related to economic limitations but also includes restricted access to education, health, and social participation. In the context of zakat management, determining the categories of the poor and the needy is a fundamental aspect to ensure that zakat distribution is targeted and equitable. However, the classical definitions formulated by Islamic jurists are often inadequate when confronted with the structural and complex realities of modern poverty. This research addresses the problem of how to formulate a more operational redefinition of the poor and needy and how to examine the legality and relevance of productive zakat within the framework of ushul fiqh and fiqh taqnin. This study employs a qualitative method with a normative approach through a review of classical fiqh literature, maqāṣid al-sharī‘ah theory, zakat regulations in Indonesia, and contemporary empirical findings on poverty and productive zakat. The results indicate that redefining the poor and needy by integrating classical jurisprudence, maqāṣid al-sharī‘ah, and modern indicators such as the Multidimensional Poverty Index and the poverty line enables accurate and contextual identification of mustahik. Furthermore, productive zakat is shown to increase income and economic independence among mustahik, although stronger regulatory support at the statutory level remains necessary. This study concludes that an integrative approach combining classical fiqh and contemporary poverty indicators strengthens zakat as an instrument of social justice.
Benchmarking Industri Halal: Indonesia dan Malaysia Maolana, Tommy; Hidayat, Rahmat
Tasfiyah : Journal of Islamic Law and Sharia Economics Vol 2 No 1 (2026): Islamic Law and Economics
Publisher : Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/tasfiyah.v2i1.658

Abstract

This study aims to conduct a comparative benchmarking analysis of the halal industry operational frameworks in Indonesia and Malaysia. The primary focus is to identify best practices, regulatory gaps, and strategic opportunities for collaboration to strengthen the halal ecosystem in the ASEAN region. Employing a descriptive qualitative approach through a systematic literature review, this research collects and synthesizes data from academic articles, official policy documents, and industry reports. The analysis utilizes a comparative benchmarking framework to evaluate key dimensions such as institutional governance, certification mechanisms, infrastructure development, and market strategies in both countries. The findings reveal that while Indonesia possesses a vast domestic market and natural resource advantages, it faces challenges in bureaucratic complexity and low halal literacy among small and medium enterprises. In contrast, Malaysia demonstrates institutional excellence through JAKIM’s centralized certification system and an integrated halal supply chain, yet struggles with product diversification and international standard harmonization. The study concludes that benchmarking Malaysia’s institutional strengths can offer valuable insights for Indonesia to enhance its regulatory framework and competitiveness. Furthermore, strategic collaboration between the two nations holds significant potential to establish a synergistic ASEAN Halal Hub. This research contributes to evidence-based policy formulation and provides a foundation for future empirical studies.
Spiritualitas dan Budaya dalam Akuntansi Biaya Dodol Mohamad Anwar Thalib; Rifdayanti Paungan; Nurhayati Ntuka; Rohali R Tuna
Tasfiyah : Journal of Islamic Law and Sharia Economics Vol 2 No 1 (2026): Islamic Law and Economics
Publisher : Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper examines cost accounting practices among dodol sellers by highlighting that accounting is not merely a technical activity but one that is embedded in cultural and spiritual values. The background of this study lies in the unique integration of morality, religiosity, and local Gorontalo wisdom within everyday cost-related decisions, making this topic both relevant and academically compelling. The study employs a qualitative approach grounded in Islamic ethnomethodology, analyzed through five stages: charity, knowledge, faith, revealed information, and courtesy. Data were gathered through direct observations and in-depth interviews with dodol sellers to understand how cost accounting is practiced in real contexts without speculation or unnecessary interpretation. The findings reveal four empirical practices: managing labor and raw material costs, controlling production costs, memory-based record-keeping, and simple paper-based documentation. These practices reflect honesty and ethical conduct, illustrated by the Gorontalo proverb “dahayi moputu dila” (guard your tongue, do not be dishonest). The study concludes that cost accounting among dodol sellers is culturally and spiritually grounded. The implication is twofold: theoretically, it broadens the conceptualization of accounting; practically, it offers an alternative cost accounting model for MSMEs that is rooted in local wisdom. The main takeaway is that cost accounting can serve not only as a technical tool but also as a reflection of ethical and spiritual practices.

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