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Lina Kushidayati
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Tawazun: Journal of Sharia Economic Law
Published by Universitas Islam Negeri Sunan Kudus
ISSN : 26559021     EISSN : 26559579     DOI : http://dx.doi.org/10.21043/tawazun
Core Subject :
Tawazun: Journal of Sharia Economic Law is a double-blind peer-reviewed journal published by Sharia Economic Law Department, Sharia Faculty, State Islamic Institute of Kudus, Kudus, Indonesia Focus Tawazun: Journal of Sharia Economic Law emphasizes the study of Sharia Economic Law and Islamic law in Islamic countries in general and specifically in Indonesia by emphasizing the theory of Sharia Economic Law and Islamic law and its practice in the Islamic world that developed in attendance through publications of articles and book reviews. Scope Tawazun: Journal of Sharia Economic Law specializes in studying the theory and practice of Sharia Economic Law and Islamic law in Islamic countries and is intended to express original researches and current issues. This journal welcomes the contributions of scholars from related fields warmly that consider the following general topics; Sharia economic law Sharia business law Sharia management law Sharia banking law Law of sharia financial institutions Non-bank financial industry law Law Sharia economics Islamic law
Arjuna Subject : -
Articles 136 Documents
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Employee Recruitment in Islamic Perspective (Analysis of Employee Recruitment Process at Waroeng Steak & Shake)
TAWAZUN: Journal of Sharia Economic Law Vol 5, No 2 (2022): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v5i2.13769

Abstract

This study aims to recruit employees at Waroeng Steak & Shake in an Islamic perspective. This research on employee recruitment in an Islamic perspective is carried out using a qualitative approach with the type of field research (field research) with data collection techniques using Interview, Observation and Documentation. The results showed that the employee recruitment process carried out by Waroeng Steak & Shake was carried out based on Islamic principles both sourced from the Qur'an or Hadith. In the employee recruitment process, Waroeng Steak & Shake emphasizes competence and integrity. In Islam, competence and integrity can be reflected in religious competence (quwwah al-din), expertise (quwwah al-ahliyah), work ethic (quwwah fikr wa ruhiyah), and trustworthiness.
Model Pengelolaan Zakat Produktif dalam Mewujudkan Tujuan Pembangunan Berkelanjutan di Lampung
TAWAZUN: Journal of Sharia Economic Law Vol 7, No 2 (2024): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v7i2.29704

Abstract

Organisasi Pengelola Zakat (OPZ) di Lampung telah melakukan pengelolaan zakat produktif dalam memberdayakan dana zakat yang diterima mustahik. Namun masih ada disparitas antara program yang ada dengan realisasi penyaluran zakat, serta tidak semua program zakat produktif sesuai dengan program SDGs di Lampung. Berbeda dengan program-program yang dilakukan oleh LAZISMU dan LAZISNU Kota Metro dan Kabupaten Pringsewu, bahwa penyaluran dana zakat beririsan dengan program SDGs. Jenis penelitian ini adalah penelitian lapangan (field research). Sifat penelitian adalah deskripif kualitatif. Penelitian ini menggunakan pendekatan studi kasus dan komparatif. Pengumpulan data dalam penelitian ini melalui tiga tahap yaitu: literatur review, wawancara dan dokumentasi. Hasil penelitian menyatakan bahwa model pengelolaan zakat produktif LAZISNU dan LAZISMU diarahkan untuk mendorong kemandirian serta semangat kewirausahaan melalui kegiatan ekonomi dan pembentukan usaha yang halal dan pemberdayaan UMKM dalam bentuk bantuan modal usaha serta indukan kambing. Pada akhirnya belum sepenuhnya memberikan implikasi secara keberlanjutan pada keberhasilan pemberdayaan mustahik, seperti berkembangnya usaha, meningkatnya kepedulian, dan meningkatnya kemandirian. Strategi yang digunakan oleh LAZISNU dan LAZISMU kota Metro dan Pringsewu dalam mengatasi kendala internal dan eksternal yaitu menggunakan strategi The Welfare Strategy dan The Responsive Strategy. 
Wakaf Saham Sebagai Alternatif Wakaf Produktif Pada Perkembangan Ekonomi Syariah di Indonesia
TAWAZUN: Journal of Sharia Economic Law Vol 3, No 2 (2020): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v3i2.7932

Abstract

Sharia economic development has been introduced to various types of halal investments including sharia stocks. The development of Sharia stock exchanges is very rapidly growing in line with the ease of access to become Sharia equity investors. The purpose of this journal is to introduce the Waqf of shares and its application in the development of sharia economy. This research uses literature research where all the materials are sourced from various sources, such as books, journals, scientific papers, newspapers, online news, etc. that support the writing of this journal. The result of this journal is the new stock Waqf was introduced in April 2019, investors can have their shares personally or through AB-SOTS (the Exchange member who owns the Sharia Online Trading System) which is a securities company that owns SOTS, a securities company in cooperation with the Indonesian Waqf Agency (BWI) and Dompet Dhuafa (DD Currently the new MNC Sekuritas, Indopremier Securities, Henan Securities and Philip Sekuritas. Waqf shares as an alternative of waqf productive with the purpose of the welfare of the people.
Akad Mudharabah dan Relevansinya dengan Ayat Muamalah pada Transaksi Teknologi Finansial Syariah
TAWAZUN: Journal of Sharia Economic Law Vol 6, No 1 (2023): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v6i1.16149

Abstract

Financial technology not only uses a conventional system but also uses a sharia system where one of the contracts is to use a mudharabah contract or the principle of profit sharing. The mudharabah contract itself is part of mu'amalah which of course when it comes to getting a strong argument according to sharia, it must be based on the verses of the Qur'an by understanding the interpretation, especially regarding the interpretation of the muamalah verse. This article aims to discuss the mudharabah contract and its relevance to modern conditions, namely transactions with Islamic financial technology based on the muamalah verse. The research method used is normative research with a qualitative approach. The results of this study are that the mudharabah contract is related to several verses of mu'amalah interpretation, namely Q.S Al-Baqarah: 278-280 and Q.S. An-Nisa: 29 which implies that muamalah transactions must avoid things that are forbidden, one of which is usury. The mudharabah contract is also one of the solutions in the sharia economic system so that transactions do not contain harm and falsehood and the parties in the transaction must like each other (an-tharadhin). The relevance of the Mudharabah Agreement with Modern Transactions is in Sharia Financial Technology where by using sharia principles it can lead to the benefit of the people and avoid harm.
Fiqih Mawaris Kontemporer: Pembagian Waris Berkeadilan Gender
TAWAZUN: Journal of Sharia Economic Law Vol 1, No 2 (2018): TAWAZUN : Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v1i2.4986

Abstract

Justice of inheritance distribution between men and women still became actual and sustainable discussion. Various clasical views that say the distribution of inheritance between men and women is final because it is written in surat an-Nisa’ verse 11 and changing these provisions is deemed deviated from sharia, besides that, contamporary people see this as a rule that is contextualized according to the times. Progressive thinking about the distribution of inheritance was pioneered by gender activists who saw the fiqh of Mawaris still gender biased. Aim of this research was to find out the application of inheritance distribution in accordance with the conditions of Indonesian society by using a gender theory approach. The methodology used in this research is descriptive analytical by focusing on the issue of inheritance distribution 1:2 for men and women. Data analysis is carried out by reviewing the arguments about inheritance with a socio-historical approach. The results obtained from this study are the distribution of inheritance of Classical Islam 1: 2 is not something final, but can change 1: 1 or 2: 1 according to changing conditions of society. The conclusion of this research shows that to find out the purpose of Islamic law, the reader of the text of the postulate must be done contextually to get a law that is just in accordance with the objectives of Islam.
Assessing Shariah Compliance in Gift-Giving Practices: A Systematic Literature Review of Fatwa No. 86/DSN-MUI/XII/2012 within Islamic Financial Institutions
TAWAZUN: Journal of Sharia Economic Law Vol 8, No 2 (2025): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v8i2.34437

Abstract

This study aims to evaluate the implementation of DSN-MUI Fatwa No. No.86/DSN-MUI/XII/2012 on gift-giving practices within Islamic financial institutions (IFIs). This study used a Systematic Literature Review (SLR) approach. Data was collected on 10/11/2024 from Google Scholar using PoP software and the PRISMA framework. The research analyzes 32 documents, consisting of peer-reviewed journal articles and undergraduate theses. Results show that 47o% of the reviewed studies expose adherence to the fatwa, while 53% reveal forms of non-compliance. Common violations include the use of monetary gifts, habitual gift-giving expectations, and promises made at the inception of contracts. These findings suggest a persistent gap between Shari’ah directives and actual practices across various IFIs. The prevalence of undergraduate theses indicates active academic interest, yet also signals the need for greater methodological rigor and more scholarly contributions at the peer-reviewed level. These results imply a need to improve Shari’ah literacy, enhance institutional supervision, and develop stronger regulatory enforcement.
Transformasi Akad Mudharabah: Produk Tabungan Syariah di Tengah Inovasi Digital dan Literasi Finansial Ummah, Ina Nasihatul
TAWAZUN: Journal of Sharia Economic Law Vol 9, No 1 (2026): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v9i1.34854

Abstract

The transformation of the mudharabah contract in Islamic savings products reflects an alignment between the principles of Islamic jurisprudence (fiqh muamalah) and the demands of a modern financial system. This article examines the legal status of the mudharabah contract implemented in digital Islamic banking products, the normative gap between classical fiqh, DSN-MUI fatwas, and OJK regulations, as well as the legal implications of its transformation for the protection of depositors. Using normative legal research (normative legal research) with statutory, conceptual, and comparative approaches, this study identifies three major legal issues in the transformation of the mudharabah contract: the inclusion of collateral requirements, the application of fixed flat profit-sharing, and unilateral risk allocation to customers. The study finds that DSN-MUI Fatwa No. 115/DSN-MUI/IX/2017 and POJK No. 24/POJK.03/2015 partially bridge this gap, but normative gaps remain—particularly regarding the legal validity of digital contracts (e-contract), the transparency obligations of banks in digital profit-sharing disclosure, and the legal basis for consumer protection in digital mudharabah contracts. Financial literacy is identified as a non-legal but structurally significant factor in ensuring the alignment of contracts with practice.
Penerapan Kaidah Fikih Larangan Gharar dalam Skema Kerjasama Pemerintah dan Badan Usaha (KPBU) Syariah Umniati, Wafa
TAWAZUN: Journal of Sharia Economic Law Vol 9, No 1 (2026): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v9i1.35187

Abstract

Fatwa DSN Number 156/DSN-MUI/V/2023 regulates the implementation of sharia principles in infrastructure provision activities through the Government and Business Entity Cooperation (KPBU) scheme, particularly in the availability payment mechanism. This fatwa serves as a guideline for the government, business entities, and related parties in conducting transactions to ensure compliance with Islamic law principles and to avoid prohibited elements in muamalah contracts, one of which is gharar, namely uncertainty or ambiguity that may cause harm to one of the parties involved in the contract. This research focuses on analyzing the provisions contained in Fatwa DSN Number 156/DSN-MUI/V/2023, particularly regarding the contents of KPBU documents and their conformity with the principles of contracts from the perspective of fiqh muamalah. This research employs a library research method, conducted through the study of various written sources related to the application of the prohibition of gharar in Islamic financial jurisprudence. The results of the study indicate that the implementation of KPBU based on Fatwa DSN Number 156/DSN-MUI/V/2023 still contains several forms of uncertainty (gharar), particularly related to technical aspects of service implementation, the duration of cooperation, and possible changes in conditions during infrastructure projects. However, such uncertainty does not fall into the category of excessive gharar (gharar katsir), which may invalidate the validity of a contract. The gharar found in this scheme is categorized as minor gharar (gharar yasir), meaning uncertainty that is still tolerable because it does not affect the substance of the contract and does not create injustice for the parties involved. This is in accordance with the fiqh legal maxim al-gharar al-katsir yufsidu al-uqud duna yasirihi.
Blockchain Technology and Islamic Legal Ethics: A Scrutiny of Authentic Deed Integrity in Sharia Economic Transactions Perwitasari, Dita
TAWAZUN: Journal of Sharia Economic Law Vol 9, No 1 (2026): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v9i1.36083

Abstract

The development of digital technology today has brought about innovations that can support legal certainty in economic transactions, one of which is blockchain technology. In the context of sharia economic transactions, the existence of authentic deeds as legal documents has an important function in ensuring legality, authenticity, and protection of the rights of the parties. However, the challenge faced is the potential for manipulation, falsification, or uncertainty regarding the integrity of documents. This research addresses two main issues: first, how blockchain technology aligns with Islamic legal ethics in ensuring the integrity of authentic deeds; second, how effective its application is in Islamic economic transactions in Indonesia. This study aims to examine the relationship between blockchain technology and Islamic legal principles, as well as analyze the prospects of its implementation in strengthening the authenticity of deeds. The research method used is normative legal research with a legislative, conceptual, and comparative approach. The results show that blockchain has characteristics that support maqāṣid al-syarī‘ah, particularly the principles of justice, transparency, and honesty, through a permanent, decentralized, and tamper-proof recording system. The implementation of blockchain in sharia economic transactions has the potential to increase the integrity of authentic deeds and public trust, although it is still necessary to strengthen national regulations, especially harmonization with the Notary Law and sharia financial regulations. Thus, the integration of this technology can be a modern instrument to strengthen legal protection while maintaining compliance with Islamic legal ethics.
Penerapan Pembebanan di Luar Kemampuan Mukallaf dalam Fatwa DSN-MUI: Analisis Usul Fikih Empat Mazhab Sunni dan Mu’tazilah Hidayat, Enang
TAWAZUN: Journal of Sharia Economic Law Vol 9, No 1 (2026): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v9i1.34613

Abstract

The examination of DSN–MUI fatwas regarding obligations, sanctions, and the responsibilities of customers through the lens of the principle of imposing obligations beyond the capacity of the mukallaf (taklīf mā lā yuṭāq) needs to be conducted to address whether DSN–MUI fatwas are consistent with the principle of taklīf mā lā yuṭāq or whether they impose burdens beyond the parties’ capacity. The purpose of this study is to identify the principle of taklīf mā lā yuṭāq as applied in DSN-MUI fatwas and its implementation according to the usul fiqh theories of the four Sunni schools and the Mu’tazilah. This research is normative Islamic law research in the doctrinal domain, using conceptual, philosophical, and comparative approaches. Primary sources include the usul fiqh literature of the four Sunni schools and the Mu’tazilah. Data were collected through document studies. The results indicate that although DSN-MUI fatwas do not explicitly mention the principle of taklīf mā lā yuṭāq, they apply it implicitly in the five analyzed fatwas, namely Fatwa No. 04/DSN-MUI/IV/2000, No. 17/DSN-MUI/X/2000, No. 47/DSN-MUI/II/2005, 48/DSN-MUI/II/2005, and No.129/DSN-MUI/VII/2019. All these fatwas show a consistent pattern: obligations are imposed only on those capable, parties who are incapable or affected by force majeure are not burdened, sanctions are applied only to those capable but intentionally delay, and facilitation is provided through rescheduling and reduction of burdens. Overall, these fatwas are consistent with the principle of the capacity of the mukallaf as emphasized in the usul fiqh of the four Sunni schools and the Mu’tazilah.

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