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Moh. Zamili
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istidlaljehi@gmail.com
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istidlaljehi@gmail.com
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Jl. Ma'had Aly No. 6 Sukorejo Banyuputih Situbondo Jawa Timur 68374
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Istidlal: Jurnal Ekonomi dan Hukum Islam
Published by Universitas Ibrahimy
ISSN : 2548754X     EISSN : 25487957     DOI : https://doi.org/10.35316/istidlal
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
AIM Istidlal: Jurnal Ekonomi dan Hukum Islam is a peer-reviewed journal providing for educators, lawyer, scholars, and policy makers to address the current topics in the field of ecomonic and Islamic law from many perspective. Istidlal publishes original academic articles that deal with issues of relevance in theory of economy, Islamic law, methodology of Islamic law, budgeting in Islamic society, and practice in Sharia economy. Articles should focus on studies and systematic analysis that employ qualitative, quantitative, plural (mixed-methods), research and development (RnD). SCOPE The scop of Istidlal is wide range of disciplines that provide relevant research for current issues in ecomonic and Islamic law: Islamic business, accounting, banking management, and more. Istidlal welcomes papers in Indonesia, English, and Arabic.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 105 Documents
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Cash On Delivery (COD) dalam E-Commerce Perspektif Maslahah Ummal Khoiriyah
Istidlal: Jurnal Ekonomi dan Hukum Islam Vol. 7 No. 2 (2023)
Publisher : Program Pascasarjana Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/istidlal.v7i2.540

Abstract

Izzuddin's maslahah approach is a maslahah that combines moderate thinking and Sufism. So it is important to discuss the cash on delivery (COD) payment method contract in e-commerce from a maslahah perspective and its implementation to understand the contract and implementation of e-commerce couriers. This problem can be solved using qualitative descriptive research methods. Data can be obtained from interviews and several other sources. To describe courier contracts with the cash-on-delivery payment method in e-commerce by JNE and J&T service companies from the perspective of Maslahah Izzuddin Ibnu Abdissalam. To describe the implementation of courier contracts using the cash-on-delivery payment method in e-commerce by JNE and J&T service companies from Mas}lahah Izzuddin Ibnu Abdissalam's perspective. Based on this data, research findings include COD service contracts and courier responsibilities, transaction status, and relationships between parties. COD service contracts include shirkah, ijarah, and grants. Meanwhile, the courier's responsibility as a consequence of the ijarah contract is yad domanah. Transaction status on COD services is luzum, fasah, and mauquf. For the relationship between parties, the buyer and courier are musta'jir and ajir, the seller and courier are muwakkil and wakil and the relationship between seller and buyer is bai' and mushtary. Based on Izzuddin Ibnu Abdi Salam's maslahah approach, an e-commerce courier contract is an act of creating happiness and enjoyment using jalbu al-masalih wa dar`u al-mafasid which falls into the categories of hajiyat, duniawiy and majaziy
Ketentuan Kompilasi Hukum Islam tentang Kekuasaan Orang Tua Memaksa Kawin Anak Usia 21 Tahun Muhammad Ihwan
Istidlal: Jurnal Ekonomi dan Hukum Islam Vol. 7 No. 2 (2023)
Publisher : Program Pascasarjana Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/istidlal.v7i2.541

Abstract

The occurrence of a marriage based on the consent of the child is a marriage requirement by the compilation of Islamic law article 16 paragraphs 1 and 2 that marriage is based on the consent of the prospective bride and groom, and the form of consent of the prospective bride can be in the form of a firm and real statement in writing, verbally, or with gestures and also by acting. silence as a sign of no objection to the marriage process. As explained in article 98 paragraph 1 of the compilation of Islamic law, "the age limit for a child who can stand alone or be an adult is 21 years", as long as the child is not physically or mentally disabled or has never been married. Library research is a study that studies various reference books and the results of similar previous research which is useful for obtaining a theoretical basis regarding the problem being studied. Based on a review of the literature, it can be explained that parents forcing their children aged 21 years to marry is not permissible based on Article 98 paragraph 1 of the compilation of Islamic law, but it is permissible for children under 21 years of age. In this research, it can be recommended that several factors are behind parents often forcing their children into marriage, namely, local traditions, the desire of parents in the form of responsibility, and on the basis of an antipathetic understanding of one of the concepts of the Imam Madzhab.
Upaya Pengurus Cabang Nahdlatul Ulama Dalam Menciptakan Kemandirian Ekonomi M. Zikwan; R. Fakhrurrazi; Muhammad Ihwan
Istidlal: Jurnal Ekonomi dan Hukum Islam Vol. 8 No. 2 (2024)
Publisher : Program Pascasarjana Universitas Ibrahimy

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Abstract

PCNU Situbondo plays a strategic role in fostering economic independence amidst the challenges of economic globalization. Globalization has significantly impacted the local economy, including increasing dependence on foreign products and intensifying competition. To address these challenges, PCNU Situbondo acts as an agent of change through various programs focused on community-based local economic empowerment. This study aims to analyze the efforts of PCNU Situbondo in fostering economic independence. The research employs a descriptive qualitative method, with data collected through interviews, observations, and documentation. Data analysis in this study involves reduction, display, and conclusion. Data validity is ensured through triangulation. The findings indicate that PCNU Situbondo functions not only as a religious organization but also as a driving force in community economic development. Its roles as Development Agent, Prime Mover of Development, and Public Sector Partner highlight its impact. Initiatives such as Situbondo Konveksi Nahdliyyin and Koperasi 234 demonstrate success in promoting local economic growth.
Fake Order dan Retur Barang dalam Jual Beli di Marketplace Shopee Perspektif Hukum Ekonomi Syariah Moh Asra
Istidlal: Jurnal Ekonomi dan Hukum Islam Vol. 8 No. 2 (2024)
Publisher : Program Pascasarjana Universitas Ibrahimy

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Abstract

Constitutionally, Indonesia is neither a religious state nor a secular state, but a state based on Pancasila. The ideology of this nation also influences the development of law in it, which is not based on religion nor adheres to the secular legal system. Based on the Pancasila philosophy, Indonesia's national legal system recognizes religious law, customary law and Western law as a source of material law in the formation of national law. The existence of Islamic law in the national legal system experienced ups and downs, due to the influence of the political power of each era of government. Transforming Islamic law into national law requires negotiation and dialectics through a friendly approach and does not trigger national disintegration. So that the process of transformation into the resulting national law can be divided into two forms, first, Islamic law is adapted into positive law in the form of organic law. Second, accommodation in the form of absorption of Islamic values ??into national law, by not using Islamic / Islamic labels. The transformation of Islamic law into national law is a manifestation of responsive and accommodative legal development. The development of a good legal system must be free from political compulsion or power. The development of a good legal system will support the implementation of good governance. Developing the country by paying attention to social aspects in a democratic way to guarantee the benefit of the nation.
Santri dan Inovasi Wirausaha: Sebuah Tinjauan Sistematis Nur Alfia; Moh. Zamili
Istidlal: Jurnal Ekonomi dan Hukum Islam Vol. 8 No. 2 (2024)
Publisher : Program Pascasarjana Universitas Ibrahimy

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Abstract

This research aims to examine the existence and innovation of Islamic boarding school students in Indonesia in the entrepreneurial arena over the last 10 years. The study used a systematic literature review to pay attention to trends in business types, entrepreneurial innovation practices in Islamic boarding schools, and the entrepreneurial spirit based on Islamic values. Literature sources were obtained from databases on Garuda (Gr), and Google Scholar (GS). The research results in 35 literature GS, 20 literature dari Gr, show no match between the interests and types of business taught in the training and the experiences shared by the trainers. Innovative practices regarding Islamic boarding school entrepreneurship are not entirely based on the latest technology, ignore customer satisfaction and persuasive communication regarding Islamic boarding school products is limited to alumni. Meanwhile, the entrepreneurial spirit has not yet synergized between practice and theory, especially Islamic values.
Penerapan Pembagian Hasil dan Praktik Akuntansi Pembiayaan Dalam Konsep Mudharabah Imam Fawaid
Istidlal: Jurnal Ekonomi dan Hukum Islam Vol. 8 No. 2 (2024)
Publisher : Program Pascasarjana Universitas Ibrahimy

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Abstract

Penelitian ini bertujuan untuk mengidentifikasi langkah-langkah dalam menghitung sistem bagi hasil serta membandingkan kesesuaian perlakuan akuntansi pembiayaan mudharabah menurut PSAK No.105. Penelitian ini dilaksanakan di KSPPS . Tipe penelitian yang digunakan adalah kualitatif deskriptif dengan memanfaatkan data primer dan sekunder yang diperoleh melalui wawancara dan pengumpulan dokumen. Temuan dari penelitian ini menunjukkan bahwa metode perhitungan bagi hasil di BMT menggunakan Revenue Sharing, di mana PSAK menjelaskan bahwa metode ini menjadikan laba bruto sebagai dasar distribusi hasil usaha. Terdapat banyak ketidaksesuaian dalam praktik akuntansi yang diterapkan oleh BMT berdasarkan PSAK No.105. Pengakuan beban dan piutang sudah sesuai dengan PSAK No.105, tetapi pengakuan investasi, kerugian, keuntungan, pengukuran, penyajian, dan pengungkapan masih belum sejalan dengan PSAK No.105.
Keabasahan Hak Tanggungan terhadap Perjanjian Mudharabah dalam Analisis Yuridis Ummal Khoiriyah
Istidlal: Jurnal Ekonomi dan Hukum Islam Vol. 8 No. 2 (2024)
Publisher : Program Pascasarjana Universitas Ibrahimy

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Abstract

Mudharabah merupakan salah satu produk perbankan syari'ah yang dalam pelaksanaan akadnya, wajib untuk menerapkan prinsip kehati- hatian sebagai amanat Undang- undang. Salah satu bentuk pelaksanaan prinsip kehati- hatian tersebut adalah penerapan ketentuan 5C yang didalamnya terdapat skeptical collateral atau jaminan. Penelitian ini bertujuan untuk menganalisa keabsahan jaminan terhadap akad mudharabah, karena pada prinsipnya akad mudharabah merupakan akad amanah yang tidak memerlukan jaminan. Penelitian menggunakan metode penelitian yuridis normative untuk mengetahui konsep jaminan dalam mudharabah sesuai hukum islam khususnya mengenai posisi Hak Tanggungan terhadap akad mudharabah ditinjau dari Hukum Islam maupun Hukum Positif. Sehingga dengan diletakkannya jaminan Hak Tanggungan pada Akad Mudharabah tidak akan berpengaruh terhadap keabsahan akad mudharabah.
Optimalisasi Nilai-nilai Etika Ekonomi Islam untuk Meningkatkan Kesejahteraan Masyarakat Mustofa
Istidlal: Jurnal Ekonomi dan Hukum Islam Vol. 8 No. 2 (2024)
Publisher : Program Pascasarjana Universitas Ibrahimy

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Abstract

Penerapan prinsip-prinsip etika ekonomi Islam di kalangan masyarakat pesisir Mimbo Sumberanyar dilakukan dengan cara menyampaikan barang dalam kondisi yang jujur, menyerahkan ikan kepada juragan darat dalam keadaan utuh, serta tidak mengambil ikan tanpa sepengetahuan juragan. Memanfaatkan uang untuk bahan bakar minyak dalam takaran yang tepat, dan menerima hasil tangkapan ikan baik sedikit maupun banyak dengan bersyukur kepada Allah yang diungkapkan dalam acara petik laut. Namun optimalisasi nilai kejujuran dalam kehidupan masyarakat Mimbo Sumberanyar terlihat kurang. Metode penelitian ini adalah penelitian kualitatif dengan pendekatan live history/fenomenologis, di mana peneliti mengumpulkan data melalui snowball sampling dari beberapa narasumber hingga mencapai titik jenuh saat informasi yang diberikan serupa. Hasil penelitian menunjukkan bahwa masyarakat pesisir Mimbo Sumberanyar menerapkan etos kerja yang baik, tidak hanya berfokus pada laut tetapi juga bekerja keras dalam membuat jala, bertani, dan sektor lainnya. Mereka juga membayar zakat, melaksanakan sholat, berpuasa, merasakan kecukupan, dan mengikuti majelis ta’lim. Namun, dalam praktik kejujuran, masih terdapat kekurangan karena adanya kecurangan dalam penimbangan ikan.
Analisis Hukum tentang Rukun dan Syarat Wakaf Berbasis Teknologi Digital Abdillah Nurul Bahri; Ahmad Furqon; Ali Murtadho
Istidlal: Jurnal Ekonomi dan Hukum Islam Vol. 9 No. 1 (2025)
Publisher : Program Pascasarjana Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/istidlal.v9i1.932

Abstract

Wakaf merupakan instrumen ekonomi Islam yang memiliki peran penting dalam pembangunan sosial dan kesejahteraan umat. Di era digital, teknologi telah membawa perubahan signifikan terhadap praktik wakaf, memungkinkan transaksi wakaf dilakukan secara daring melalui berbagai platform digital. Penelitian ini menganalisis kepastian hukum wakaf berbasis teknologi digital dengan meninjau penerapan rukun dan syarat wakaf dalam konteks ini. Metode penelitian yang digunakan adalah pendekatan yuridis normatif dengan analisis terhadap peraturan perundang-undangan yang berlaku serta konsep hukum Islam terkait wakaf. Hasil penelitian menunjukkan bahwa meskipun wakaf digital telah memiliki landasan hukum dalam sistem hukum positif Indonesia, masih terdapat tantangan dalam implementasi dan regulasinya. Faktor-faktor seperti keabsahan akad wakaf daring, perlindungan hukum bagi wakif, serta keamanan data dalam transaksi digital perlu mendapatkan perhatian lebih lanjut. Studi ini diharapkan dapat memberikan kontribusi dalam memperjelas aspek hukum wakaf digital serta mendorong regulasi yang lebih adaptif terhadap perkembangan teknologi keuangan Islam.
Studi Analisis Integrasi Pengendalian Internal COSO dan Nilai Spritual Dalam Manajemen Keuangan Pesantren Sukorejo Achmad Achmad; Wisri Wisri; Su’ud Wahedi
Istidlal: Jurnal Ekonomi dan Hukum Islam Vol. 9 No. 1 (2025)
Publisher : Program Pascasarjana Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/istidlal.v9i1.934

Abstract

Kas merupakan aset organisasi yang memiliki risiko penyalahgunaan lebih besar dibanding aset lain. Dari tahun ke tahun, temuan tindak pidana korupsi oleh KPK belum menunjukkan trend penurunan, bahkan cenderung meningkat. PP Nomor 60 tahun 2008, tentang Sistem Pengendalian Intern Pemerintah, seakan belum memberikan jaminan terhadap keamanan aset dan kehandalan informasi akuntansi. Manajemen keuangan berbasis pengendalian internal tidak hanya dibutuhkan dalam tata kelola keuangan negara dan perusahaan, tetapi juga perlu diterapkan oleh pondok pesantren sebagai institusi yang memiliki pendapatan dari publik. Penelitian ini bertujuan untuk mendeskripsikan manajemen keuangan dan sistem akuntansi yang diterapkan oleh Pesantren Sukorejo, serta menganalisis integrasi nilai-nilai spritual dan pengendalian internal COSO dalam tata kelola keuangan pesantren. Pengumpulan data menggunakan tehnik observasi, wawancara, dan dokumentasi. Pengujian keabsahan data dilakukan dengan metode triangulasi. Sedangkan dalam analisis data menerapkan pendekatan Miles dan Huberman. Simpulannya, bahwa manajemen keuangan Pesantren Sukorejo terdiri dari perencanaan, pelaksanaan, evaluasi dan pemeriksaan keuangan; Sistem akuntansi Pesantren terdiri dari sistem penerimaan, sistem pengeluaran, dan sistem pelaporan. Laporan keuangan yang dihasilkan sudah sesuai dengan standar Pedoman Akuntansi Pesantren; Pesantren telah membangun sistem pengelolaan keuangan yang sesuai dengan konsep pengendalian internal COSO; dan nilai-nilai spritual terintegrasi melalui unsur budaya dan etik pada komponen lingkungan pengendalian. Nilai spritual tersebut yaitu: prinsip jujur, giat, dan ikhlas; prinsip niat khidmah dan barokah; prinsip amanah dan pertanggung-jawaban ukhrawi; serta tradisi istikharah dan istighosah.

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