cover
Contact Name
Badrun Taman
Contact Email
badrun.taman@mail.uinfasbengkulu.ac.id
Phone
+6287889934136
Journal Mail Official
badrun.taman@mail.uinfasbengkulu.ac.id
Editorial Address
Universitas Islam Negeri Fatmawati Sukarno Bengkulu, Jalan raden Fatah Kelurahan Pagar Dewa Kecematan Selebar Kota Bengkulu
Location
Kota bengkulu,
Bengkulu
INDONESIA
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan
ISSN : 23555173     EISSN : 26569477     DOI : http://dx.doi.org/10.29300/mzn.v13i1
Core Subject :
Focus and Scope FOCUS This journal aims to disseminate scholarly works related to research and discussions in the field of Contextualized Islamic Law, contributing to an enhanced understanding of Islamic law. Through the publication of articles and research reports, it seeks to advance knowledge and enrich the discourse on Islamic law. SCOPE Jurnal Ilmiah Mizani welcomes research contributions from scholars, academics, and practitioners. Specifically, the journal invites papers addressing the following general topics: Contextualized Islamic Family Law Contextualized Islamic Criminal Law Contextualized Islamic Economic Law Contextualized Islamic Politics Contextualized Islamic Judicial System Contextualized Legal Aid in Islam Contextualized Islamic Jurisprudence
Arjuna Subject : -
Articles 303 Documents
PENCATATAN PERKAWINAN DI INDONESIA PERSPEKTIF USHUL FIKIH Nenan Julir
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 4, No 1 (2017): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v4i1.1010

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Abstract: One of the interesting provisions to be reviewed in Act No. 1 of 1974 is article 2 paragraph (2): “Every marriage is recorded according to the prevailing laws and regulations”. This Law was promulgated on January 2, 1974 and is effective since the issuance of Government Regulation no. In fact, the provisions stipulated in Article 2 paragraph (2) still remain polemic, because there are still many people who have held marriage, but still do not register their marriage to the Officer of Marriage Certificate (VAT) Religious Affairs office. Among Muslims, there is still a firm hold on the understanding that marriage is legal if done according to Islamic law, there is no record and no letter or deed of marriage, because since the time of the Prophet, friend, until the 18th century AD no marriage records were recorded. Therefore, it is necessary to review the recording of this marriage in the perspective of ushul fiqh. From the results of this study. it can be concluded that marriage registration as regulated in Act No. 1 of 1974 when viewed through ushul fiqh fiqh, it was based on mashlahah mursalah.
The Influence of Tax Minimization, Debt Covenant, and Exchange Rate on Transfer Pricing in an Islamic Economic Perspective: Study on Transportation and Logistics Companies Listed on the Indonesia Stock Exchange 2021-2023 Fadia Nazwari; Madnasir Madnasir; Suhendar Suhendar
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 12, No 1 (2025): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v12i1.7350

Abstract

This study examines the influence of tax minimization, debt covenants, and exchange rates on transfer pricing practices among transportation and logistics companies listed on the Indonesia Stock Exchange from 2021 to 2023. Adopting a quantitative approach, the research employs secondary panel data collected from corporate financial reports and the official IDX database. A purposive sampling method was used to select 14 firms, resulting in 42 firm-year observations. Data analysis was conducted using multiple linear regression with MS Excel and IBM SPSS 30. The results show that, individually, tax minimization and debt covenants have no significant effect on transfer pricing, while the exchange rate has a positive but statistically insignificant impact. However, when considered jointly, all three variables exert a significant and positive influence on transfer pricing decisions. From the perspective of Islamic economic law, transfer pricing practices should adhere to the principles of justice (ʿadl), transparency, and truthfulness, while avoiding manipulative behavior that undermines public interest and state revenue. This study offers a normative framework to assess whether prevailing transfer pricing strategies in the logistics sector align with or deviate from the objectives of Islamic law (maqāṣid al-sharīʿah), particularly in terms of financial ethics and distributive equity. The key contribution of this research lies in providing empirical evidence on the determinants of transfer pricing within an Islamic legal-economic framework—an area that remains underexplored in emerging market contexts. Moreover, the findings offer practical implications for fiscal authorities and policymakers in designing tax and financial regulations that not only promote economic efficiency but also uphold Islamic ethical standards and good Sharia governance
Mansour Fakih's Gender Analysis of the Fulfillment of Husband And Wife's Rights and Obligations In Sirri Marriage: Case Study in Padangsidimpuan City, West Sumatra Province, Indonesia Doli Bastian Ali Saputra Nasution; Zainul Fuad; Sukiati Sukiati
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 8, No 1 (2021): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v8i1.2760

Abstract

This study analyzes the practice of sirri marriage in the City of Padangsidimpuan, Province of West Sumatra, Indonesia. The focus of this research is to see whether gender bias occurs according to gender analysis according to Mansour Fakih in fulfilling the rights and obligations of husband and wife in unregistered marriage families in Padangsidimpuan City. This type of research is field qualitative with the approach of Legal Sociology, Legal Psychology, and Anthropology. Based on research findings, unregistered marriages in the city of Padang Sidempuan do not only have an impact on wives and children, but also have an impact on husbands both in the household and in social life including 1) Marginalization, such as husbands having difficulty getting their rights from where they work and it is difficult to get social assistance from the government because they do not have a marriage certificate and family card, 2) Subordination: the impression that women are objects in marriage so that a woman can be published as a wife or kept secret, 3) Stereotypes: Women who are married in unregistered ways are considered mistresses , having an affair, or living at home without being married, 4) Violence: unregistered marriages are prone to domestic violence because there is no evidence that shows the existence of marital ties, and 5) double burden that must be borne by the wife, namely having to earn a living that should be borne by the husband, as well as take care and care for their children
WAKALAH DALAM AKAD MURABAHAH Miti Yarmunida
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 1, No 1 (2014): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v1i1.42

Abstract

Fatwa Dewan Syari’ah Nasional NO: 04/DSN-MUI/IV/2000 TentangMURABAHAH point pertama tentang ketentuan umum murabahah nomor 9menjelaskan kebolehan pihak bank mewakilkan pembelian barang kepadanasabah yang membutuhkan barang tersebut, kemudian setelah barang secaraprinsip sudah dimiliki oleh bank maka dilakukan transaksi murabahah. Akantetapi dalam pelaksanaan di lapangan praktek wakalah dalam murabahah tidakdiakhiri dengan pelaksanaan transakasi murabahah, hal ini dapat dipahami daritindakan nasabah yang hanya menyerahkan bukti (kwitansi) pembelian barangtersebut sebagai kelengkapan administrasi, dengan demikian proses akadmurabahah mendahului pelaksanaan wakalah. Bagaimana status hukum wakalahantara bank dengan nasabah dalam akad murabahah yang mana wakil tanpapenyerahan dari muwakkil langsung menjadi pemilik benda yang menjadi objekwakalah?.
Cybercrime Threats and Responsibilities: The Utilization of Artificial Intelligence in Online Crime Muh. Fadli Faisal Rasyid; Muh. Akhdharisa SJ; Karlin Z. Mamu; Saptaning Ruju Paminto; Wahab Aznul Hidaya; Abdennour Hamadi
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 11, No 1 (2024): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v11i1.3318

Abstract

This study examines the legal implications of artificial intelligence (AI) integration in cybercrime, focusing on the responsibilities of offenders. Through a normative analysis of relevant laws and regulations, the research reveals the challenges AI poses to law enforcement and regulatory frameworks. The findings underscore the urgent need for tailored legislation to address vulnerabilities exploited by AI-driven cybercriminals and enhance international cooperation to combat cross-border cybercrime. In conclusion, understanding and addressing the legal ramifications of AI in cybercrime are crucial. AI equips perpetrators with sophisticated tools, complicating detection and prosecution efforts. Targeted legislation is essential to close loopholes and empower law enforcement. Enhanced international collaboration is also vital to effectively address the transnational nature of cybercrime. By implementing precise legal frameworks and fostering international cooperation, policymakers and law enforcement agencies can strengthen their capacity to prevent, investigate, and prosecute AI-enabled cybercrimes, safeguarding individuals, businesses, and societies from escalating threats
Judicial Resolution of Hibah (Gift) over Encumbered Property: An Analysis of the Abdul Hamid Masidullah v. Norehan Abdul Jabbar Case Noor Lizza Mohamed Said; Muhamad Mu'izz Abdullah; Adnan Mohamed Yusoff
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 12, No 2 (2025): October
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v12i2.8660

Abstract

Ownership of a property is a crucial aspect in determining the validity of a hibah (gift) contract. Accordingly, the permissibility of gifting an asset that is still under financial institution collateral has been a subject of scholarly debate, particularly on whether such an asset constitutes absolute ownership by the donor. The appeal case of Abdul Hamid Bin Masidullah v. Norehan Binti Abdul Jabbar (Mal No. 08000-001-0014-2018) serves as a reference regarding the permissibility of hibah involving collateralised property. One of the arguments raised by the Appellant was that the hibah of a property still under the collateral of the Government of Malaysia's Housing Loan Division was invalid, as the gifted property was not deemed to be under the complete or absolute ownership of the donor. However, the Syariah Court of Appeal of the State of Perak, Malaysia, dismissed the appeal and upheld the decision of the Syariah High Court in Hibah Case No. 08100-044-0149-2015. The Court ruled that the gifted property constituted full ownership by the donor. Therefore, this article aims to examine and analyse the reasoning behind the Court of Appeal's judgment on this issue, based on scholarly opinions and juristic arguments (fuqaha). This study employs a qualitative analysis, focusing on the Syariah Court of Appeal case of Abdul Hamid Bin Masidullah v. Norehan Binti Abdul Jabbar (Mal No. 08000-001-0014-2018). Data were collected through critical document analysis of court judgments, legal provisions, and relevant fatwas, with sources selected based on strict reliability and relevance criteria. Thematic analysis was used to systematically compare and synthesize diverse juristic opinions, ensuring the findings are jurisprudentially robust and contextually relevant to Malaysia's Syariah context. The study found that the reasoning in this appellate case aligns with Islamic legal principles and does not exclusively adhere to the opinion of a single school of jurisprudence. Instead, the views of scholars from other schools of thought, beyond the Shafi'i madhhab, were also considered and utilized by the Court in accordance with the contextual needs of the case. This study contributes to the development of Islamic property law by clarifying the judicial reasoning applied in resolving disputes over hibah (gifts) involving encumbered property
Epistemology of Hadith in Syafi'iyyah and It’s Effect in Istinbāṭ al-Ahkām Imam Syafi’i; Subairi Subairi
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 9, No 1 (2022): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v9i1.2889

Abstract

This study aims to examine the Hadith in the Syafi'iyah Ulama. Historically, the style of thought of the scholars has focused on two schools, namely: the mutakallim school pioneered by the Syafi'iyyah scholars and the Ahnāf school, known as the fuqahā', which the Hanafi scholars built. These two schools have different paradigms, including in the study of Hadith, especially when istinbāṭ al-Ahkām. There are three points obtained in this study; first, the Syafi'iyyah scholars divide the Hadith (from the aspect of quantity) into two, namely the mutawātir Hadith and the ahād Hadith. Second, the scholars agree that Mutawātir hadith can be used as a basis for a source of law. At the same time, the ahād Hadith and the mursal Hadith of the Syafi'iyyah scholars provide certain conditions in making the ahād Hadith and mursal Hadith sources of law. Third, from the aspect of qat'iy-ẓanniy and 'ām-takhs, in the view of the Syafi'iyyah scholars that the word 'āmm is Zanni, so the pronunciation of 'āmm, what is in the Qur'an can be interpreted with the Hadith ahād and Qiyas because they are both Zanni. Zanni argues that there is no obstacle to assessing the Zanni.
STRATIFIKASI AL-MAQASID AL-KHAMSAH DAN PENERAPANNYA DALAM AL-DHARURIYAT, AL-HAJJIYAT, AL-TAHSINIYYAT Nilda Susilawati
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 2, No 1 (2015): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v2i1.65

Abstract

The Stratification of Al-Maqasid Al-Khamsah and its implementation in Al-Dharuriyat, Al-Hajjiyat, Al-Tahsiniyyat Maqasid syariah is aimed for the benefit of thepeople in his life and the hereafter. The stratifications of maqasid are devided in to threecategories: First, the need of Ad-daruriyyah which is a basic need related to the existance offive principles there are faith, soul, mind, descent, and wealth. Second, the need of al-Hajiyyah which is one of the mode in order to maintain those five basic principles, but theneed of al-Hajiyyah level is below the need of ad-daruriyyah. Third, the need of at-Tasiniyyah, if the third need is unable to be fulfilled it will not threat any of the above fivebasic principles, and also it will not cause an obstacle. The level of this need is only as acomplement. Each levels of maqasid syariah should be performed in according to the need ofhuman.
Islamic Market Mechanism According to Abu Yusuf and His Willingness to the Panorama Market Mechanism Of Bengkulu City Idwal B; Sahara Ratna Sari
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 8, No 1 (2021): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v8i1.2698

Abstract

The Islamic Market Mechanism According to Abu Yusuf and its Relevance to the Panorama Market in Bengkulu City, the research method used in this study is library research, the research approach, and data collection techniques used are qualitative data (qualitative research) and documentation. The analysis technique used is inductive deductive, and descriptive. Based on the specific fission and style that applies to the character, the inductive method is better understood than general conclusions are drawn. The deductive method is collecting, analyzing, and researching general data to draw specific conclusions. The descriptive method is the regular description of all conceptions of the characters regarding the topic or research discussion. From the results of this study, it was found that the market and price mechanism according to Abu Yusuf is a practice that provides general problems (al-mashlahah al’-ammah), both from the producer (seller) and the buyer, while the relevance of the Islamic Market mechanism at the Panorama Market in Bengkulu City irrelevant and can not be fully implemented as the Islamic market mechanism according to the thought of Abu Yusuf.
The Effect of Profitability, Liquidity, Leverage, and BI 7 Days Repo Rate on Dividend Payout Ratio in Telecommunication Companies Listed on the Indonesia Sharia Stock Index (ISSI) 2021-2023 Shauqi Aditya Khalis; Muhammad Ikhsan Harahap; Atika Atika
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 11, No 2 (2024): October
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v11i2.4938

Abstract

The aim of this study is to analyze the effect of profitability, liquidity, leverage, and the BI 7 Days Repo Rate on dividend payouts in Indonesia. The research focuses on four telecommunication companies listed on the Indonesia Sharia Stock Index (ISSI) for the period 2021-2023. The method employed is balanced panel data with a common effect model. The results of the study reveal that debt to equity (leverage) has a significant impact on the dividend payout ratio, while profitability, liquidity, and the BI 7 Days Repo Rate do not significantly influence the dividend payout ratio. This study highlights the importance of leverage in dividend policy for telecommunication companies. Reducing leverage can increase dividend payments, benefiting shareholders. Investors may use lower leverage as an indicator of higher potential dividends. From the perspective of Islamic economic law, companies listed on the Sharia Stock Index are expected to adhere to principles of ethical finance, ensuring transparency and justice in wealth distribution, including dividend payouts. In line with Maqasid al-Shariah, maintaining balanced financial structures that reduce excessive debt is crucial to promoting equitable wealth sharing among stakeholders. Future research should consider expanding the sample, exploring other sectors, extending the time period, and including additional factors such as return on assets, quick ratio, and tax rate.