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INDONESIA
ASAS : Jurnal Hukum Ekonomi Syariah
Asas (ISSN 1979-1488 E-ISSN:2722-8681) is a biannual journal (June and December), published by Faculty of Sharia, State Islamic University of Raden Intan Lampung, INDONESIA. Asas emphasizes Scientific Journal of Syari’ah Economic Law studies and communicates researches related to Syari’ah Economic Law studies As an academic journal Asas by the State Islamic University of Raden Intan Lampung. The purpose of this journal publication is of disseminate the latest theories and research results from all aspects that have been achieved in the fields of Syari’ah Economic Law. This journal publishes useful works through a systematic process and can be accessed free of charge. Asas is indexed by: DOAJ; Crossref; Moraref; ROAD; Garuda; Google Scholar; CiteFactor; Academic Scientific Journals; Academia.edu; Mendeley; ISSUU; LIPI: Indonesian Publication Index; DRJI: Directory of Research Journals Indexing; ISSUU index; Cosmos Impact Factor; ISJD: Indonesian Scientific Journal Database, Grammarly.
Arjuna Subject : Umum - Umum
Articles 302 Documents
AHLI WARIS TERHIJAB MENDAPATKAN BAGIAN WARISAN MELALUI WASIAT WAJIBAH RELEVANSINYA TERHADAP KEARIPAN LOKAL MASYARAKAT ADAT LAMPUNG (Studi Putusan Pengadilan Agama Provinsi Lampung) Abror, Khoirul; Muslim, Muslim
ASAS Vol. 13 No. 1 (2021): Asas, Vol. 13, No. 01 Juni 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v13i1.9353

Abstract

Fenomena pemberian wasiat wajibah bagi akhli waris terhijab yang dilakukan hakim dilingkungan pengadilan Agama di Provinsi Lampung tidak terlepas dari putusan hakim Mahkamah Agung sebagai yurispudensi hakim pengadilan di bawahnya. Meskipun demikian menjadi masalah yang tidak sederhana bagi hakim pengadilan Agama provinsi Lampung menerapkan hal tersebut mengingat masyarakat Lampung menerapkan sistem kewarisan patrilineal. Fokus permasalahan dalam penelitian bagaimana teori hukum dan dasar pertimbangan hakim Pengadilan Agama Provinsi Lampung dalam memutuskan perkara waris terhadap ahli waris terhijab dan relevansinya terhadap kearipan lokal? Jenis penelitian ini termasuk penelitian lapangan sedangkan sifat ini adalah deskriptif analisis adalah suatu metode dalam meneliti suatu objek yang bertujuan membuat deskripsi, gambaran atau lukisan secara sitematis dan objektif mengenai fakta-fakta, sifat-sifat, ciri-ciri serta hubungan antara unsur-unsur yang ada atau fenomena tertentu dengan krangka fikir induktif. Tujuan penelitian ini untuk menganalisis, dan menemukan teori hukum Islam dan hukum Positif Indonesia tentang wasiat wajibah dalam sebagai artenatif hakim dalam menyelesaikan perkara waris bagi ahli waris terhijab dan relevansinya terhadap kearipan lokal.Hasil penelitian menyebutkan bahwa teori hukum dan dasar hukum pertimbangan hakim dalam memutuskan perkara ahli waris terhijab adalah pertimbangan dalam hukum Islam menggunakan teori mashlahah dharuriyah, artinya kemaslahatan dan keberadaannya sangat dibutuhkan oleh kehidupan manusia sedangkan pertimbangan hakim dalam hukum positif didasarkan pada teori Utilitarianisme, teori Sociological Juridprudence dan teori Keadilan, pada dasarnya teori-teori yang digunakan hakim pengadilan Agama provinsi Lampung telah sejalan dengan ada istiadat masyarakat Lampung yaitu bertujuan memperoleh keadilan dan kemaslahatan.
ANALISIS HUKUM ISLAM TERHADAP PENETAPAN TARIF PEMBAYARAN PAJAK BUMI DAN BANGUNAN (Studi UU Nomor 12 Tahun 1994 Pasal 5 dan 6) Sari, Rani Puspita; Mashuri, Muhammad
ASAS Vol. 13 No. 1 (2021): Asas, Vol. 13, No. 01 Juni 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v13i1.9354

Abstract

Tarif pajak bumi dan bangunan sudah ditentukan dalam Pasal 5 UU Nomor 12 Tahun 1994 yang berbunyi : “Tarif pajak yang dikenakan atas objek pajak adalah sebesar 0,5 % (lima persepuluh persen)” dan pasal 6 menyebutkan bahwa  dasar pengenaan pajak adalah Nilai Jual Objek Pajak, berbeda dalam hukum Islam persoalan pajak bumi bangunan belum diatur meskipun demikian Islam menitik beratkan pada zakat terhadap bumi dan bangunan, sehingga penelitian ini menitiktekankan pada bagaimana penetapan tarif pembayaran Pajak Bumi dan Bangunan menurut Pasal 5 dan Pasal 6 UU Nomor 12  tahun 1994 dan bagaimana Analisis Hukum Islam Tentang penetapan tarif pembayaran Pajak Bumi dan Bangunan Menurut Pasal 5 dan 6 Undang-Undang No. 12 Tahun 1994? Adapun Metode penelitian ini menggunakan pendekatan yuridis normatif dengan menggunakan data-data dari sumber hukum sekunder berupa bahan hukum primer, sekunder, dan tersier. Analisis data menggunakan metode yuridis-kualitatif. Hasil penelitian.Hasil penelitian menyebutkan bahwa penetapan tarif pembayaran pajak bumi dan bangunan berdasarkan Pasal 5 dan 6 Undang-Undang Nomor 12 Tahun 1994, tarif pajak menurut Pasal 5 adalah tarif pajak yang dikenakan objek pajak adalah 0.5% (lima persepuluh persen). Dasar pengenaan pajak adalah nilai jual objek pajak, Pasal 6 menyebutkan bahwa besarnya nilai jual objek pajak ditetapkan setiap tiga tahun oleh Menteri Keuangan kecuali untuk daerah tertentu ditetapkan setiap tahun sesuai perkembangan daerahnya, dasar perhitungan pajak adalah nilai jual dikenai pajak yang ditetapkan serendah-rendahnya 20% (dua puluh persen) dan setinggi-tingginya 100% (seratus persen) dari nilai jual objek pajak. Analisis Hukum Islam Tentang penetapan tarif pembayaran pajak bumi dan bangunan berdasarkan Pasal 5 dan 6 Undang-Undang Nomor 12 Tahun 1994 adalah tidak bertentangan dengan hukum Islam dan sudah berjalan sesuai dengan hukum Islam.
ANALISIS HUKUM ISLAM TERHADAP PRAKTIK JUAL BELI AKUN OJEK ONLINE Hendriyadi, Hendriyadi; Shulton A, Habib; Ja'far, A. Khumaidi
ASAS Vol. 13 No. 1 (2021): Asas, Vol. 13, No. 01 Juni 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v13i1.9355

Abstract

Praktik Jual beli diatur dalam Islam, dimana satu pihak disebut sebagai penjual dan satu pihak lagi disebut sebagai pembeli atas dasar saling merelakan. Supaya usaha jual-beli berlangsung menurut cara yang dihalalkan, maka harus mengikuti ketentuan yang telah ditentukan. Apalagi dengan semakin berkembangnya teknologi transaksi jual beli bisa dilakukan dengan cara online, termasuk profesi baru berupa ojek online.Saat ini, praktik jual-beli akun ojek online juga sedang berlangsung di tengah masyarakat yakni penjual akun ojek online menjual akun yang tidak sesuai dengan diskripsi identitas dengan yang menjalankan langsung aplikasi ojek online tersebut. Penelitian ini ingin mengungkap apakah praktik jual beli akun ojek online diperbolehkan dalam hukum Islam. Studi menggunakan metode kualitatif. Sedangkan pengumpulan datanya melalui informasi media dan studi pustaka.Hasil penelitian ini menyimpulkan bahwa praktik jual beli akun ojek online fiktif tidak diperbolehkan karena yang dilakukan oleh penjual adalah data identitas akun yang dijual diperoleh dengan cara yang batil. Karena identitas akun ojek online menggunakan identitas orang lain, tanpa orang lain tersebut mengetahuinya. Dalam hukum Islam, jual beli hendaklah dilakukan dengan cara yang jujur, amanah dan tanpa diiringi dengan kecurangan, tidak mengandung unsur penipuan dan penghianatan.
Pendistribusian Pengelolaan Zakat Infak Sedekah Serta Relevansinya Dalam Meningkatkan Kesejahteraan Yatim Dan Dhuafa Kota Bandar Lampung (Studi Kasus di Lembaga Amil Zakat Nasional Yatim Mandiri Lampung) Wahyuni, Ridho; Pradikta, Hervin Yoki
ASAS Vol. 13 No. 2 (2021): Asas, Vol. 13, No. 02 Desember 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v13i2.11005

Abstract

The Amil Zakat Yatim Mandiri Institute is an institution that aims to collect and distribute zakat, infaq and alms for the poor and orphans in Lampung Province, especially Bandar Lampung City, in various programs, one of which is the scholarship program. The problem in this article is how is the management and distribution of zakat, infaq and alms at the Yatim Mandiri Lampung national amil zakat institution and its relevance in improving the welfare of orphans and the poor in Bandar Lampung city? The purpose of this study was to analyze the management and distribution of zakat, infaq and alms at the Yatim Mandiri Lampung national amil zakat institution and its relevance in improving the welfare of the orphans and the dhuafa in the city of Bandar Lampung. The research method in this article is seen from the type of field research conducted at the Yatim Mandiri Lampung National Amil Zakat Institute. Primary data was collected through observation, interviews and documentation. The population is all employees of the Amil Zakat Yatim Mandiri Lampung Institute and recipients of ZIS funds. Data analysis used qualitative analysis with a thinking approach using deductive methods. The results of this study, the management of ZIS funds at the Yatim Mandiri Lampung National Amil Zakat Institute (LAZNAS), namely that the collection of zakat infaq and alms funds from muzakki candidates has not been maximized. The total data on the collection and distribution of ZIS funds in the last 3 years from 2018 to 2020 is uncertain (fluctuating) every month. especially in the city of Bandar Lampung. This affects programs and institutional operations, and quotas for receiving benefits for orphans and dhuafa. The more muzakki who give zakat through Yatim Mandiri Lampung, the more the quota of potential beneficiaries (orphans and dhuafa), which aims to increase the welfare of the community, especially the orphans and poor people of Bandar Lampung.Keywords: Distribution of zakat management, Infaq and alms, Yatim Madiri
Analisis Keputusan Musyawarah Nasional Lembaga Bahtsul Masail Nahdlatul Ulama Tahun 2019 Tentang Hukum Bisnis Multi Level Marketing Latifah, Umi; Baihaqi, Yusuf; Jayusman, Jayusman
ASAS Vol. 13 No. 2 (2021): Asas, Vol. 13, No. 02 Desember 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v13i2.11276

Abstract

One form of cooperation being developed today is a tiered direct selling system or often called Multi Level Marketing (MLM). Even though the MLM business is developing quite well in Indonesia, there are not a few incidents that show that people are disadvantaged and even deceived by this MLM business. Various legal interpretations emerged from several scholars, some declared it halal, some stated it was unlawful. In 2019 the social organization Nahdlatul Ulama (NU) at the National Conference of the Bahtsul Masail NU Institute also discussed MLM business law. This research is a qualitative research and includes a type of library research. The research approach method used is the juridical, historical, and uṣūl fiqh approach. The nature of this research is descriptive-analysis, which describes a situation or a subject, and then analyzes it. The results obtained from this study are: (1) MLM business law in an Islamic review based on the 2019 National Assembly of the NU Bahtsul Masail Institute is haram. This prohibition is intended for MLM types with sun, pyramid or ponzi schemes that contain money game practices or fraud. (2) MLM business law is analyzed using the theory of sadd aż-żarīʻah when viewed from the level of damage (mafsadatan) caused, MLM is a business that is basically permissible to do because it contains benefits, but allows harm to occur.Keywords: Multi Level Marketing, National Conference Bahtsul Masail NU, Sadd aż-Żarīʻah,
Hak Kepemilikan Badan Usaha Milik Negara (BUMN) Kaitannya Dengan Kewajiban Zakat (Studi Pada Regulasi Zakat di Indonesia) Pratama, Agung Tri; Zaki, Muhammad
ASAS Vol. 13 No. 2 (2021): Asas, Vol. 13, No. 02 Desember 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v13i2.11277

Abstract

In the zakah regulations in Indonesia, it is explained that zakah is an asset that must be issued by a Muslim or a business entity to be given to those who have the right to receive it in accordance with Islamic law. And the generality of the word “business entity” includes State-Owned Enterprises (BUMN), Regional-Owned Enterprises (BUMD), and Swata-Owned Enterprises (BUMS). In accordance with Islamic law, zakah assets is required for assets with the status of milk al-tâm (perfect ownership), which are owned by muzakkî in the form of individuals or business entities. The problem in this study is the ownership rights of State-Owned Enterprises (BUMN) and its relation to the obligation of zakah, which is known that the assets/shares owned by BUMN are assets owned by the state. This research is library research, using primary, secondary and tertiary legal data. In addition, this research is descriptive qualitative by using a juridical, philosophical, historical approach. After the data has been collected, the next step is to analyze the existing data using data reduction techniques, data presentation and drawing conclusions. Based on the available data, it is concluded that the right of ownership of State Owned Enterprises (BUMN) is perfect ownership (milk al-tâm) which is one of the obligatory objects of zakah.Keywords: Company Zakah, Ownership Rights, State Owned Enterprises (BUMN)
Analisis Pencabutan Izin Usaha Dan Likuidasi Bank Di Indonesia Kurniati, Herlina; Saputra, Kuryani; Tamza, Fristia Berdian
ASAS Vol. 13 No. 2 (2021): Asas, Vol. 13, No. 02 Desember 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v13i2.11278

Abstract

Indonesia's economy in the banking sector is experiencing ups and downs. There are times when it grows rapidly, and under certain conditions there are a number of banks experiencing problems and eventually being revoked their licenses. Revocation of business license is done as a last step in the efforts to heal the bank if the bank's difficulties interfere with its business continuity or endanger the banking system. It is a mandate from Law No. 7 of 1992 on Banking as amended by Law No. 10 of 1998. This paper wants to reveal the understanding, legal basis, liquidation factors to analasis revocation of business license and liquidation of banks in Indonesia. The method used in this study is the normative juridical approach method, in which the research conducted is by examining library research materials, which relate to the title being studied. This study concluded, first, OJK can revoke bpr business license because the condition of a bank endangers the banking system. Like the level of difficulty experienced in conducting business activities, the bank is unable to fulfill its obligations to other banks. Second, the bank has difficulties that jeopardize the continuity of its business and actions to overcome them are not enough to overcome the difficulties faced by the bank.Keywords: OJS, banking, liquidation
Peran Lembaga Keuangan Syariah Dalam Mengahadapi Pandemi Covid 19 Laili, Audra; Noviarita, Heni
ASAS Vol. 13 No. 2 (2021): Asas, Vol. 13, No. 02 Desember 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v13i2.11279

Abstract

The Covid-19 pandemic has made funding and lending problems even bigger. There is no lending, the withdrawal is also bigger. Thus, BMT's need for funding will be greater, because the need for funds to be withdrawn is also greater. Of course, the liquidity problem of financial institutions including BMT becomes a more serious challenge in the case of Covid-19. In fact, there are several BMTs that can provide financing. Hopefully, this will come. The revolving fund management agency in collaboration with small, medium and micro-medium enterprises (LPDB-KUMKM) has a financing role and comes from banks. The government's role is needed to provide BMT funds, so this BMT will not stop lending. As the growth of Islamic cooperative countries slows down, the global Islamic finance industry is under threat. According to data from SEISRIC, the total number of cases in the Organization of Islamic Cooperation (OIC) countries has reached 180,000.This study used qualitative research methods. This is due to the flexibility in getting information from the latest news stories from trusted sources, regarding how the impact/impact caused by Covid-19 (corona virus), the author also took several news samples from the internet and then combined them into a result. The results are sourced from several news and sources obtained by the author. The author uses an observation technique in the form of observing data related to this Covid-19 (Corona) virus. The results obtained indicate that with the Covid-19 virus pandemic, BMT Amanah Indonesia's financial statements have had an impact on financing achievement, revenue achievement, and operating profit achievement.Keywords: BMT, Islamic Financial Institutions, pandemi virus Covid-19
Analisis Hukum Ekonomi Syari’ah Terhadap Gugatan Wanprestasi Akad Murabahah Di Pengadilan Agama (Studi Perbandingan Pada Putusan Nomor 0945/Pdt.G/2014/ PA.ME dan Putusan Nomor 2370/Pdt.G/2016/PA.Pwt) Muslim, Muslim; Syaiful, Dodi Alaska Ahmad; Melia, Maya
ASAS Vol. 13 No. 2 (2021): Asas, Vol. 13, No. 02 Desember 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v13i2.11280

Abstract

Defaults generally occur because one of the parties bound in the contract/agreement does not perform their obligations by not paying their debts on time, or paying improperly. Regarding the event of default, the aggrieved party can file a lawsuit with the Religious Courts. In tracing the researchers, two decisions related to the case of default on murabahah contracts at Bank Syari'ah were found, namely the Muara Enim Religious Court Decision Number 0945/Pdt.G/2014/PA.ME and the Purwokerto Religious Court Decision Number 2370/Pdt.G/ 2016/PA.Pwt, both of them tried the dispute over the default of the murabahah contract. This research is a library research (library research) with the nature of comparative descriptive-analytic research. This research was conducted by comparing the two decisions, then described and analyzed in depth using the theory of legal certainty and the theory of maslahah mursalah. The results of this study are, both the Muara Enim Religious Court and the Purwokerto Court, each use relatively the same legal basis in deciding cases of claims for default on murabahah contracts, namely based on contracts that have been made and signed by the contracting parties, then strengthened with the verses of the Koran, the Civil Code, KHES and laws, as well as other related regulations. Meanwhile, the calculation of the remaining debt and the remaining profit margin also uses the calculation of flat profits as a form of implementing Shari'ah principles, namely to ensure legal certainty and wider benefit.Keywords: murabahah, default, legal certainty, maslahah mursalah.
Peluang Dan Tantangan Perbankan Syariah Di Indonesia Pasca Merger Putra, Pulun Pradana; Febriati, Nurullia
ASAS Vol. 13 No. 2 (2021): Asas, Vol. 13, No. 02 Desember 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v13i2.11281

Abstract

The development of sharia banks in Indonesia is very rapid, the latest three sharia banks owned by the Association of State-Owned Banks (Himbara) namely PT Bank BRISyariah Tbk (BRIS), PT Bank Syariah Mandiri (BSM), and PT Bank BNI Syariah (BNIS) merged into Bank Syariah Indonesia (BSI). However, the existence of sharia banks and the merger of three banks into BSI have not been fully responded positively by the market. Some Indonesians, especially Muslims have not made sharia banks a reference, not even infrequently they prefer to use conventional banks. In fact, in its system, BSI refers to sharia principles that guarantee its halalness and away from ribawi systems and practices. This study uses the library study method. This study concluded that BSI has a great opportunity in improving the economy of Indonesian people. BSI can improve the competitiveness of Sharia finance in the digital age. BSI has many opportunities to progress because many components support the creation of superior and reliable Sharia banking. BSI has enough power to advance to become a leading bank that plays an important role in economic growth in the country. On the other hand, BSI also faces challenges, namely the lack of institutional development, socialization and promotion, the quality of human resources and the utilization of technology.Keywords : Islamic Bank, Economic Growth, Indonesia

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