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Anida Nur Fajri; Madian Muhammad Muchlis

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Sharia economics is an economic system based on the principles of Islamic law or sharia. These sharia principles cover many aspects such as peace, contentment and satisfaction with Islamic teachings. In the context of sharia economics, buying and selling transactions must be in accordance with Islamic principles and involve moral and ethical aspects. The aim of this research is to find out how important it is and how much people understand Islamic economics. It is equally known that many people have opinions or think that Islamic economics is wrong, and has many principles, etc. This research used a qualitative descriptive method, and data collection was carried out by direct observation and interviews with several sellers there. So the results of this research are that around 90% of sellers in the Rawamangun area use sharia economics in buying and selling transactions, on average they use sharia economic principles from the first time they trade, because according to them by using sharia economic principles, transactions buying and selling becomes fairer and better.

Ade Zuki Damanik

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

A study of business validity can help to understand the legal and regulatory structures that govern the operation of a sharia business, while sharia economic law can provide valuable perspectives on the principles and rules that govern business operations. Understanding the relationship between these two fields can help identify potential challenges and opportunities for sharia, as well as help to identify best practices and case studies that can help Sharia overcome challenges and take advantage of opportunities. This type of research is a descriptive qualitative approach by applying library research methods (library research). The results of the research are used as a determining factor in choosing or rejecting an idea or proposal for a project or undertaking being planned. Meanwhile, Shariah economic law refers to an economic legal system based on Islamic principles and values. In the study of business viability, there are several evaluation factors that need to be considered, such as legality, marketing, and financial aspects. In the context of Shariah economic law, there are several principles that include the Foundations of Mu'awanah, Musyarakah, Manfaah, Antarodhin, Adamul Gharar, Musawah, Ash Shiddiq, Ownership, Governance, and Bir wa Taqwa.

Rina Nur Izzatin; Syarif Hidayatullah; Hidayat Hidayat

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The financial statements of zakat managers must comply with applicable laws and regulations, namely PSAK number 109 which was declared not to conflict with sharia, and the fatwa of the Indonesian Ulema Council by the MUI National Sharia Council on August 16, 2011. So PSAK number 109 becomes the basic principle in carrying out accounting finance in zakat institutions. All zakat management organizations are required to implement it. The purpose of this study, of them is to analyze the extent to which zakat management organizations obey in preparing financial reports. This research is a type of qualitative research using case studies. The author examines a phenomenon that occurs in the field, namely the many Zakat Management Organizations that have not implemented PSAK number 109. This research is also normative juridical research, namely research that is focused on examining the impact of the implementation of Law number 23 of 2011 on the accountability of zakat managers (a case study of BAZNAS RI), the primary data source comes from the results of interviews, and all regulations related to zakat. Secondary data sources come from official websites, books, and journals. The results of this study indicate that, First, compliance with the preparation of zakat financial reports at zakat management organizations is not yet 100%, as evidenced by the large number of zakat managers who have not implemented PSAk No. 109 that must be implemented by zakat organizations, there are even organizations that have not made zakat financial reports. Second, there are two monitoring mechanisms, namely internal audit, and external audit. The three audits have an important effect on increasing the financial accountability of zakat managers.

Inge Oktavianti; Eja Armaz Hardi; Agusriandi

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

There are many small-scale people who want to have a business to make a living but are still hampered by capital, so they have to look for more loans to build a business that can become a foundation for the continuity of life in the future. With this, the government is now establishing various institutions that are able to increase the income of people who need capital as business capital, one of these institutions is PT. Madani Mekar Syariah National Capital. So the aim of the author's research is to find out how the practice of distributing business capital funds at PT. Madani Mekar Syariah National Capital in Betung District, Banyuasin Regency and also wants to know how sharia economic law applies to combining murabahah and wakalah contracts in one transaction which is applied to PT. Madani Mekar Syariah National Capital in Betung District, Banyuasin Regency. This research uses qualitative methods with respondents, namely branch heads and Account Office members as well as customers. Regarding informants, namely customers who are Muslim, new customers, and have businesses. The results of this research show the flow of fund distribution practices at PT. Mekar Syariah Madani National Capital in Betung District, Banyuasin Regency includes the stage of determining customers according to the criteria set by PNM Mekar Syariah, the second stage is Financing Training, the third stage is signing the agreement and disbursing funds, and the fourth stage is carrying out weekly installments. If we look at sharia economic law regarding the combination of murabahah and wakalah contracts, this is permissible and does not conflict with sharia principles because the murabahah and wakalah financing contracts are carried out at separate times.

M. Iqbal; Basania Nasution; Dina Maharani; Khairan Tuahdi

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Good Corporate Governance is the most well-known principle in the world for maintaining the integrity of world organizations. Almost all international locations in all countries adhere to the foundation of building responsibility and openness. Unfortunately, in its application, GCG does not explain the values ​​of stakeholders. The study aims to reconstruct GCG (OECD version) and look for a more appropriate Sharia Concept. Of course, this will provide a solution to the problem itself. After analyzing the values ​​and character of SET, we built a modern GCG positioned on Islamic concepts. These concepts are; One; deeper sympathy from stakeholders, second; principles regarding stakeholder rights: third, equality in stakeholder behavior, fourth, the principle of openness, finally, regarding corporate accountability.Weak GCG practices in Indonesia are caused by the low level of protection for investors, law enforcement, transparency and ineffective public company audit committees. This condition strongly encourages the need for effective and efficient global corporate governance. Islamic Corporate Governance The Islamic perspective lies in the Islamic Company Theory which has greater concern for wider stakeholders which include God, humans and nature. The difference in goals between conventional Corporate Governance and Sharia GCG which tends to adhere to Sharia Enterprise Theory (SET). SET equates material and spiritual values. This shows that Sharia GCG does not only achieve material benefits, but also spiritual values. SET also equates egoistic values ​​with altruistic values, which in Islamic law are realized in the form of worship.

Muhammad Iqbal; Aldi Bastian; Iftasya Ainul Hafsah Sabran; Syofiah Harahap

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article discusses the pivotal role of Good Corporate Governance (GCG) Sharia in governing the Islamic banking sector, emphasizing ethical principles and Sharia values. The research employs a comprehensive evaluation using secondary data collection methods, specifically library research and internet searches. Data were extracted from journals and articles focusing on GCG. The assessment reveals that Islamic banks have generally implemented GCG principles such as accountability, transparency, fairness, and compliance with Sharia law effectively. However, the study identifies areas for improvement, particularly in comprehensive application of Sharia principles and more effective risk management. Instances of personal involvement within Islamic banking institutions underscore the need for enhanced adherence to these principles to uphold ethics and sustainability. Therefore, this article underscores the significance of a profound understanding and effective implementation of GCG Sharia principles within the operational framework of Islamic banking in Indonesia.

Dita Cahyani Sudirman; Nabila Alya Husna; Salsabilla Putri Alaika; Aura Syahranni; Donyuanalloh Azdy

Deposisi: Jurnal Publikasi Ilmu Hukum 2024 International Forum of Researchers and Lecturers

The study of the role of the Financial Services Authority (OJK) in protecting banking customers is an important topic in the context of consumer protection and the stability of the financial system. OJK has the authority to end operational supervision procedures related to bank and non-bank exchange transactions, as well as providing legal certainty for customers. It is an Islamic economic perspective, OJK also has a role in protecting sharia banking customers. Legal protection for depositing customers has been regulated in various laws and regulations, including Law Number 21 of 2011 concerning OJK. OJK also has an important role in resolving consumer complaints in accordance with those regulated in the Consumer Protection Law. In addition, OJK is also involved in regulating national economic stimulus policies that have an impact on the spread of COVID-19. Through regulations such as OJK Regulation No. 48/POJK.03 Year 2020, OJK plays a role in loving the guarantee for financial losses felt by depositing customers. Thus, the role of OJK in protecting banking customers is very important in maintaining public trust in the financial system.

Achmad Asy’ari Abdullah Toran; Dena Aji Prasetya; Halimah Citra Negoro; Achmad Maulana Fakhri; Roravianita Roravianita +1 more

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

For the first time in Indonesia, banking regulations have begun to be systematically regulated in Law no. 14 of 1967 which discusses the principles of banking is used as a guideline for the regulation of banking in Indonesia. In 1992, the establishment of Bank Muamalat Indonesia was the beginning of the recognition of sharia banking in Indonesia. Then with the enactment of Law no. 7 of 1992 concerning banking, as amended by Law no. 10 of 1998 explicitly discusses that in Indonesia there are two banking systems, namely conventional banking and sharia banking. The regulations regarding sharia banking in this law are considered not yet specific, therefore it is necessary to specifically establish sharia banking itself in a law, with the establishment of Law no. 21 of 2008 concerning sharia banking. For a long time, banking in Indonesia has made law no. 14 of 1967 concerning the basic principles of banking as guidelines for every bank in Indonesia. In 1992, the establishment of Bank Muamalat Indonesia was the beginning of the recognition of sharia banking in Indonesia. Then with the enactment of Law no. 7 of 1992 concerning banking, as amended by Law no. 10 of 1998 explicitly discusses that in Indonesia there are two banking systems, namely conventional banking and sharia banking. The regulations regarding sharia banking in this law are considered not yet specific, so a law that is clearer and complements the shortcomings of the previous law is needed. Therefore, Law no. 21 of 2008 concerning sharia banking. The final conclusion in this research is that the public recognizes and prefers sharia banking as regulated in Law No. 21 of 2008 because this law can explain and answer specifically the problems that exist in society regarding banking in Indonesia and with the birth of law no. 21 of 2008 is expected to provide justice and togetherness to all Indonesian people based on sharia principles which refer to Islamic law in order to achieve equal distribution of social welfare.

Sinta Sukma Ayu; Zuhrinal M. Nawawi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

This research aims to determine the application of Planning, Organizing, Actuating, and Controlling (POAC) in Islamic Business Management. This research uses a qualitative research method with a Systematic Literature Review (SLR) approach. The existing data sources come from indexed journal literature that has an ISSN (International Standard Serial Number) electronically which has been published via the internet with the code E-ISSN. Data collection was carried out via internet surfing from Google Scholar. The research data population is journals and books that focus on POAC (Planning, Organizing, Actuating, and Controlling). The results of this research state that the implementation of planning in Islamic business management must be in line with sharia values, ensuring that business objectives not only benefit the company, but also create social and economic benefits for society as a whole. The application of organizing in Islamic business management involves the creation of a fair and sustainable organizational structure. The separation of duties and responsibilities must reflect fairness, and strategic decisions must take into account their impact on society. Synergy between business interests and general welfare is the main key in the organizing process. The application of actuating in Islamic business management is the implementation of Islamic values in every company action such as work ethics, transparency and honesty and creating fair economic opportunities. The application of controlling in Islamic business management includes continuous monitoring of compliance with sharia principles. This includes ongoing evaluation of business sustainability and fair distribution of profits. Controls also ensure that the business operates in accordance with Islamic objectives and does not involve practices that are inconsistent with sharia law.

Alifia Nur Basanti; Fadlah Khairunnisa; Fadlli Naufal Rahim; Farrel Ar Rasyid; Deden Najmudin

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Torture is an act of physical injury but not to the point of loss of life or death. Persecution is divided into intentional or planned abuse and unintentional. The focus of this research is on intentional or planned abuse. This social phenomenon regarding premeditated abuse is an act that violates Islamic law. Therefore, cases of planned abuse must be followed up immediately and become an urgency in this research. The aim of this research is to analyze the sanctions received by perpetrators of planned abuse from the perspective of Islamic Criminal Law. The research method used in this research is the library research method with a normative juridical research approach and qualitative data analysis. The results of this research show that (1) If the abuse occurs intentionally or premeditated, in accordance with sharia law, the punishment is Qishas on the basis of Surah Al-Maidah verse 45 that Qishas is a balanced and appropriate penalty imposed on the perpetrator of the crime of intentional or premeditated abuse as The main punishment and if the victim's family forgives, then the punishment is changed to Diat which can then be replaced again with the Ta'zir punishment. (2) The provision of sanctions for planned persecution in Islamic criminal law upholds the principles of justice and the usefulness of sanctions. By imposing appropriate and fair punishments, and ensuring that these sanctions are beneficial to society, Islamic criminal law is able to create a safe and just environment.

Iin Natasya Divana Ginting; Abdul Rozaq Wall; Diska Najwa Andini; M. Ikhsani Simanjoran

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Human life cannot be separated from economic problems that affect human relationships with other humans. These relationships must be based on Islamic religious norms which regulate all aspects of life, including those related to muamalah issues. As part of our efforts to develop an Islamic economic system, we are trying to find a concept of the main ideas of that time as inspiration and guidance. For this reason, the author tries to convey the main thoughts of one of the scholars, namely: Shaykhul Islam Ibn Taimiyah which relates to economic issues, he has very in-depth knowledge about Islamic teachings. Islam today requires a clear economic perspective regarding what is expected and how these things can be achieved. To achieve these rights requires freedom in the economy and property rights limited by moral law and supervised by a state that is just and capable of enforcing sharia law. All economic activities are permitted unless the activity is expressly prohibited by the Shari'a.  

Jelita Erlinda Nasution

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2023 International Forum of Researchers and Lecturers

This research aims to determine the review of Islamic law regarding artificial insemination in humans. And to find out the maqashid of sharia on artificial insemination in humans. This research was carried out using library research and paying attention to the field (Field Research). Literature study is a process of searching for various literature, study results related to the research to be conducted. Literature study can be likened to a key that will open everything that can help solve research problems. The results of the research show that artificial insemination in humans in terms of Islamic law is (1) sperm cells and ovum from the husband and wife themselves, and the embryos are not transferred into the womb of another woman (entrusted mother), if the condition of the husband and wife concerned really requires it and (2) artificial insemination or IVF with sperm and/or ovum donors brings more harm than good. The problem is that it can help married couples where both or one of them is infertile or there are natural obstacles in the husband and/or wife that prevent sperm cells from meeting with egg cells. Yusuf Qaradawi said that if sperm comes from another man, whether known or unknown, then this is forbidden. Likewise, if the egg cells come from another woman, or the egg cells belong to the wife, but the uterus belongs to another woman, this is not allowed. Sheikh Mamud Syaltut said that artificial insemination uses the sperm of another man (not her husband). The law is the same as adultery and children born as a result of this kind of insemination have the same status as children born outside of a valid marriage. The Maqashid of Sharia on artificial insemination in humans is hifdzun nasab (protecting the succession of descendants) because children are included in the requirements of doruriyat in marriage. although human insemination (IVF) does carry some risks of death and post-natal disorders. Artificial insemination in humans with sperm and ovum donors will bring more harm (negative impacts) than benefits (positive impacts). Among the benefits is helping husband and wife who are infertile, either both or one of them, to have offspring or who experience problems with normal fertilization.    

Maftuhin Maftuhin

Jurnal Manajemen dan Pendidikan Agama Islam 2023 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Fiqh learning is an integral part of the Islamic Religious Education subject which aims to provide students with an understanding of Islamic teachings, especially in terms of sharia law, and to guide them in forming beliefs and understanding Islamic law correctly. However, the implementation of Fiqh learning which is still dominated by a teacher-centered approach tends to cause low active student participation. In addition, the use of conventional lecture methods creates a monotonous impression which has an impact on low learning outcomes. This study aims to determine the effectiveness of the application of the Talking Stick learning model in improving the learning outcomes of fourth grade students at MI Ma’arif Sidasari. This study uses the Classroom Action Research (CAR) method which is carried out in three stages, namely pre-cycle, cycle I, and cycle II. The results of the study showed an increase in learning outcomes, with an average student score in cycle I of 73.2 which then increased to 83.5 in cycle II. The percentage of student learning completion also increased significantly. Thus, it can be concluded that the application of the Talking Stick learning model is effective in improving student learning outcomes in the Fiqh subject in fourth grade MI Maarif Sidasari.

Zamaluddin Zamaluddin; Abdul Rochim; Mabruri Andatu; Rifki Saputra

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Sharia shares are a form of ordinary shares which have special characteristics in the form of strict control regarding the halal scope of business activities. One of the shares listed on the stock exchange belongs to BRI Syariah. Bri Syariah is a sharia bank that has sharia shares. BRI Syariah with the ticker BRIS conducted an initial share offering. Currently, many people are interested in BRIS shares. The increase in BRIS shares is due to the increasing number of people showing interest in sharia finance. Sharia capital markets are capital market activities that do not conflict with sharia principles in the capital market. The explanation of the phenomena stated above provides a gap that requires urgent further research related to the law of buying and selling BRIS shares in the sharia share community from the perspective of Islamic and positive law. This research is normative juridical research that is qualitative in nature. Normative juridical research is a process for determining legal rules, legal principles and legal doctrines. In this research, the approach used is a statutory approach and an analytical approach. From the results of the author's research, it was found that the process of buying and selling BRIS shares from an Islamic legal perspective must avoid several aspects, namely Bai' al-Hamisy and Bai' al-Maksyuf. The practice of buying and selling BRIS shares in the Sharia Shares Community begins with a contract process that is adapted to DSN-MUI No.80 of 2011 and the process of buying and selling BRIS shares from a positive legal perspective has been carried out safely and in accordance with Financial Services Authority (OJK) regulations. buying and selling BRIS shares is permitted based on the perspective of Islamic law. The perspective of Islamic law regulates that buying and selling must avoid several aspects, namely Bai' al-Hamisy and Bai' al-Maksyuf. The practice of buying and selling BRIS shares in the Sharia Shares Community begins with a contract process adapted to DSN-MUI No.8 of 2011, namely mudharabah, ijarah, musyarakah and syirkah contracts.                                  

Syukria Hannum

Jurnal Relasi Publik 2023 International Forum of Researchers and Lecturers

This research aims to determine the method of determining lineage in Islamic law. And to find out the perspective of Islamic law and sharia maqoshid on DNA testing as a determinant of nasab. This research was carried out using library research and paying attention to the field (Field Research). Literature study is a process of searching for various literature, the results of studies related to the research to be carried out. Literature study can be likened to a key that will open everything that can help solve research problems. The research results show that the method for determining lineage in Islamic law is (1) by legal marriage or Fasid marriage, based on the hadith: الوَلَدُ لَلْفِرَاشِ with the meaning of the word firasy being a wife who has been married, (2) method of recognizing lineage or descent, (3) method proof (bayyinah), namely the testimony of two men, or a man and two women. Thus, determining lineage by evidence is stronger than just by confession, because evidence to date is the strongest reason to determine and decide a case, (4) and the tasammu' method. According to Dr. Wahbah al-Zuhaili, determining lineages is permitted through tasammu' as in the law of marriage or wedding night, mendukhul wife, radha', birth and death. And this was agreed upon by the imams of the four schools of thought. That the perspective of Islamic law and maqoshid sharia regarding DNA testing as a determinant of lineage is hifz nasal (protecting offspring). Because the DNA test serves to free him from the accusations leveled against him, and he ensures that the accusations are not true, and proves his child's lineage to his father and this is the child's right, and reassures the husband's soul and erases the doubts in his heart. And a wife who doesn't want to do a DNA test even though her husband urges her is to cover up a certain disgrace, and the maqashid of sharia is hifdul irdh (maintaining self-respect). This is in accordance with the word of Allah SWT in Surah An-Nur verse 19 which shows the recommendation to cover up one's own and other people's disgrace, and to make sure to keep disgrace a secret, as explained by Yusuf Qardawi.

Ervina Hasibuan

Jurnal Relasi Publik 2023 International Forum of Researchers and Lecturers

This research aims to find out whether companies fall into the muzakki category in Islamic law. And to find out the basis of the company's zakat obligations according to Islamic law. This research was carried out using library research and paying attention to the field (Field Research). Literature study is a process of searching for various literature, the results of studies related to the research to be carried out. Literature study can be likened to a key that will open everything that can help solve research problems. The results of the research show that companies are included in the muzakki category in Islamic law, from the perspective of wealth that must be paid zakat, either as shakhshiyyah i'tibariyyah or as a substitute (representative) for shareholders. This is in accordance with Law of the Republic of Indonesia Number 38 of 1999 concerning Zakat Management, Law Number 23 of 2011 concerning Zakat Management, and the Compilation of Sharia Economic Law. And including the decision of the Third Indonesian Fatwa Commission Ijtima' Ulama in 2009. Wahbah Zuhaili is of the opinion that factories and exploration buildings do not have zakat. The zakat is only on annual profits if it reaches the nishab syar'i and completes one year. And from the point of view of the group that is obliged to pay zakat. Namely Muslim, independent, fully owned, sufficient haul, sufficient nisab. So, a company is not a bukallaf that is burdened with various obligations, including zakat obligations. That the basis for company zakat obligations according to Islamic law is qiyas. Because in general, in corporate zakat there are similarities between activities carried out by companies and commerce, namely by selling or trading the products of a company. And because a company is essentially a business unit whose activity is trading which can take the form of a firm, trading company, CV, cooperative, PT and so on. because it is seen as based on trading or commerce activities. Therefore, the nishab is the same as the nishab for trade zakat, namely 85 grams of gold.   Keywords: Zakat, Company, Islamic Law

BR PA, Esra Julita; Gaby Agustina Nainggolan; Desy Yolanda Br Bangun; Syuratty A Rahayu Manalu

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Corruption has become a global concern in efforts to strengthen good governance. In the context of Islamic law, aspects of preventing corruption and implementing the principle of legality in criminal acts attract in-depth attention. This article analyzes corruption prevention strategies from the perspective of Islamic law in the context of applying the principle of legality to criminal acts. The method in this research is a qualitative method in exploring Islamic legal concepts related to preventing corruption, such as Taqwa, Adl, and Amanah,as well as how these values ​​can be applied in efforts to prevent and overcome corruption. Furthermore, this article also examines legal aspects related to the implementation of the principle of legality in enforcing the law against criminal acts of corruption according to Islamic teachings. The results of the analysis show that the principles of Islamic law provide a strong foundation for corruption prevention strategies. Concepts such as justice, transparency, fair punishment, and building strong institutions are the main focus in overcoming the problem of corruption. In the context of implementing the principle of legality, consistency with sharia principles in establishing and enforcing laws is crucial to ensure the success of efforts to prevent corruption. This article contributes to a better understanding of corruption prevention strategies from an Islamic legal perspective, as well as the importance of integrating Islamic legal values ​​and principles in efforts to eradicate corruption. The practical implications of this analysis support the need for a holistic approach that includes legal and moral aspects in tackling corruption to create a society that is more just and has integrity.

Bachrul Ulum; Silvi Ivana Ramadhani

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The form of cooperation in muamalah is the leasing activity that is common in society. This transaction is basically permitted in Islam if it fulfills the pillars and conditions because not everyone is able to meet their needs without the help of others. but whether the lease is legal or still violates sharia economic law. Because many people or communities do everything possible to get money without thinking it is legal or not. The purpose of the research is to find out the review of sharia economic law on the practice of leasing rice fields with a rendeman system in the western potok hamlet of Sukowono village, Sukowono sub-district, Jember district. The research method used is descriptive qualitative research using primary and secondary data sources and data collection methods with observation, interviews and documentation. While the data analysis used is descriptive analysis, to test the validity of the data and researchers use source triagulation. From the results of this study, the lease agreement with the rice field rendeman system in Sukowono village from the perspective of Islamic economic law is not justified because it violates the pillars of Ijarah, namely Muta'aqidain which can be called mu'jir and musta'jir, namely the person who has the benefit of the Ijarah. This means that there are two actors renting rice fields based on Islamic law, there is no second party (third tenant / musta'jir shani) in the pillars of ijarah.    

Yassir Arafat

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

At present there are many Islamic banks that have been established and developed in Indonesia, all Islamic banks compete with each other in making their products, as well as providing the best service to the community (customers) Many products have been operated by Islamic banks, among others: ijarah financing this product is shown to serve the community (customers). And one of the Islamic banking financing products opened to serve and facilitate the many Indonesian people who use ijarah financing. The problem formulation in this study is How is the ijaroh financing mechanism at KOSPPI, How is the suitability of ijaroh financing at KOSPPI with Islamic economic law? The data analysis method used in this research is descriptive qualitative method. In this study there are two things that will be analyzed, namely the Ijarah financing procedure and sharia accounting standards. Data collection used in this research is literature study, namely by reading or taking information from scientific journals, books and also utilizing the internet as a source of information.  From the discussion above, the following conclusions can be drawn: that Islamic banking financing products based on lease contracts consist of pure leases and leases that end with the transfer of ownership rights or known as ijarah muntahiya bit tamlik. Ijarah vomia bit tamlik (IMBT) is basically a combination of leasing and buying and selling.

Mohammad Firmansyah

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The practice of rowdy cows is a form of cooperation between cattle owners and cattle managers as a side job by managing other people's livestock in exchange for profit sharing. The focus of research in this thesis is how to review sharia economic law on the practice of rowdy cows and how to review sharia economic law against unilateral cancellations in the practice of rowdy cows. The purpose of this study was conducted to find out about how Islamic economic law reviews the practice of rowdy cows and reviews of Islamic economic law against unilateral cancellations in the practice of rowdy cows. The writing method in this thesis is a qualitative method that is describing objects systematically. Data and data sources used in this study are primary data sources and secondary data sources. Data collection techniques using observation, interviews and documentation. How is the review of sharia economic law on the practice of rowdy cows researchers concluded that the practice of rowdy cows in Cumedak village is a form of cooperation which is only an additional job, the contract is carried out orally and the capital is in the form of cows and bulls. Profits are divided into two, namely in the form of calves, and in the form of money. This contract is harmonious and the conditions have been fulfilled. What is the review of sharia economic law on unilateral cancellations in the practice of rowdy cows? researchers conclude that unilateral contract cancellations here fall into the category of ja'iz contracts, namely transactions that are not binding and are always open to unilateral cancellation. Permission to cancel the contract can occur when there is betrayal from one of the parties.