Publication Search

The implementation of Islamic accounting in the business world has gained increasing attention as awareness grows regarding the financial and operational principles outlined by Islamic law. Islamic accounting, which adheres to the principles of Shariah, aims to ensure that a company's transactions and financial reports comply with Islamic guidelines. This paper aims to analyze the impact of the implementation of Islamic accounting on firm value, with a focus on examining the contemporary Islamic accounting framework, which includes structures and methodologies for more transparent reporting. This research also identifies factors that can strengthen or hinder the adoption of Islamic accounting in improving a company’s financial performance, as well as its impact on investor perceptions. The analysis results indicate that companies consistently applying Islamic accounting principles can enhance investor trust, thereby improving the company's value. Thus, the implementation of Islamic accounting can be an effective strategy to enhance the credibility and competitiveness of a company in a market increasingly focused on ethical and transparent financial practices.

The purpose of this study is to examine the principles of maqashid sharia in the tourism industry of Camplong Beach, Sampang Regency. It is expected that maqashid sharia which has five main objectives, namely protection of religion, soul, mind, descendants, and property, will offer a moral and ethical basis for sharia-based tourism management. Camplong Beach has a lot of potential to uphold the values ​​of maqashid sharia as a developing tourist resort. By using field research techniques, interviews, and documentation, this study takes a qualitative approach. The conclusion of the study shows that a number of maqashid sharia values, including preserving the environment (hifz an-nasl), empowering the local economy (hifz al-mal), and educating and promoting religious values ​​to tourists (hifz ad-dtn), can be used to manage Camplong Beach tourism. Thus, it is expected that the application of the concept of maqashid sharia in tourism management will encourage sustainability and provide a wider positive influence on local residents and tourists. Thus, Camplong Beach can be an example of sharia tourism that is financially successful and in accordance with Islamic law.

This research was motivated by the decreasing number of customers at the Eco Park Syariah Tan Kayo cottage and the services and facilities provided were not optimal. The purpose of this research is to analyze the marketing mix strategy implemented by Eco Park Syariah Tan Kayo cottage in an effort to attract customer interest and to analyze the obstacles to the marketing mix strategy implemented by Eco Park Syariah Tan Kayo cottage in attracting customer interest. This type of research is research using a qualitative approach. The primary data source is Cottage Eco Park Syariah Tan Kayo. Secondary data in this research consists of the organizational structure of archival data, documents, reports and other books related to this research. The collected data was then analyzed using descriptive methods. The data collection methods used in this research are literature study, interviews, observation and documentation. The result of this research is that the marketing strategy carried out by Cottage Eco Park Syariah Tan Kayo is by using the 7P marketing mix application which consists of product, price, place, promotion, people, process, and physical evidence that do not conflict with Islamic business law. Cottage Eco Park Syariah Tan Kayo developed a special marketing strategy that is able to attract customer interest by differentiating the facilities and rules that apply so that they are different from other accommodations, besides that customers feel safe and comfortable because they have carried out a muamalah process that is based on sharia and of course avoid adultery because of the strict selection of guests at Cottage Eco Park Syariah Tan Kayo.

Hawalah is the concept of debt transfer in Islamic law which is increasingly relevant in the digital era through the application of technology in the financial sector, such as fintech platforms. This research aims to explore the understanding of hawalah, including its sharia principles, as well as its benefits and risks in the context of modern finance. This research uses a qualitative descriptive method through literature studies that examine classical Islamic legal texts as well as books and journals related to sharia economic law. The research results show that hawalah allows debt transfer with the principle of being free from usury and gharar, and has pillars that must be fulfilled by the three parties involved: muhil, muhal, and muhal alaih.

Usury is one of the concepts that is forbidden in Islamic law and has a significant impact on the economy of individuals and society (Arafah et al., 2019). The background of this study focuses on the importance of a deep understanding of usury to build awareness of its economic implications. The purpose of this study is to identify and explain the types of usury, as well as to understand the legal basis that prohibits the practice in the Qur'an and Hadith. The research method used is a qualitative method based on literature review, by analyzing primary and secondary sources related to Islamic law and sharia economics. The results of the study indicate that usury consists of several categories that have different implications, and the application of the law on usury can encourage the development of a fairer financial system. The discussion includes an analysis of the social and economic impacts of usury practices, as well as alternative sharia financial products that can be applied to replace usury. This study is expected to contribute to public understanding of usury and encourage the implementation of sharia principles in the modern economy.

One critical component in the rapidly expanding halal tourism industry is the existence of hotels catering to the needs of Muslim travelers, known as Sharia-compliant hotels. Operating within the framework of Islamic law, these hotels bear the responsibility of managing funds in accordance with Sharia principles. The management of non-halal funds within such establishments presents a complex challenge that necessitates careful consideration to ensure compliance with Islamic values while addressing financial and social aspects. This study aims to provide insights into strategies for managing non-halal funds in Sharia-compliant hotels within the framework of Corporate Social Responsibility (CSR) and from the perspective of Islamic economic law. Using a qualitative research approach with descriptive analysis through a literature review, the findings indicate that the legal status of non-halal funds may be permissible if allocated for general public welfare. Recommended management strategies include adherence to the PSAK 101 accounting standard and the application of Tafriq Shafqah principles through CSR initiatives. Non-halal funds are optimally distributed for social welfare (maslahah wa tashrif al-‘ammah) such as empowering local communities through education and training, supporting zakat and charity programs, promoting sustainable environmental management, ensuring fair employment opportunities, fostering local economic development, and enhancing public education and awareness. These efforts not only enhance the positive reputation of Sharia-compliant hotels but also contribute significantly to the economic, environmental, and social well-being of the broader community.

Implementation of sharia accounting principles in company financial management is important in the current context of economic globalization. Literature studies show that these principles not only cover aspects of compliance with sharia law, but also emphasize transparency, fairness and sustainability in business practices. The application of sharia accounting principles aims to ensure that all company financial activities are in accordance with Islamic ethical values, such as the prohibition of usury, speculation and other unethical practices. This not only increases company compliance with religious laws, but can also increase trust from investors and the general public. Some of the main principles applied in sharia accounting include transparency in financial reporting, avoidance of usury, fairness in the distribution of profits and losses, as well as consideration of social and environmental aspects. By applying these principles, companies can create a business environment that is more sustainable and oriented towards the values ​​of justice. Literature studies also show that challenges in implementing sharia accounting include the lack of clear international standards, as well as complexity in the interpretation of principles that vary between countries. However, the long-term benefits of implementing these principles are expected to provide significant added value both in terms of finances and company reputation.

Bandarejo Tofu Factory, Dusun 3 is an example of a micro-enterprise that has developed by utilizing local resources. From an Islamic economic perspective, the development of this business reflects the application of sharia principles, such as justice, social welfare, and sustainable resource management. Islamic economics emphasizes the balance between profit and fair distribution, and avoids detrimental practices, such as usury and monopoly. This factory plays a role in creating jobs and supporting the local economy by using soybean raw materials from local farmers. The production process that is in accordance with Islamic law makes this business meet the halal criteria, while its orientation towards social desires and responsibilities reflects the values ​​of Islamic economics. However, the main challenge faced is maintaining Islamic ethical principles, such as honesty in transactions and concern for worker welfare, amidst competitive economic competition. This study aims to analyze the dynamics of the development of the Bandarejo Tofu Factory, Dusun 3 from an Islamic economic perspective, in order to contribute to the development of micro-enterprises based on sharia values. This study uses a qualitative approach with primary data obtained through interviews and documentation. The main informant is the factory owner, Mrs. Atin. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results of the study indicate that the development of the Bandarejo Dusun 3 Tofu Factory has made a significant contribution to the community's economy through marketing and capital strategies. In addition to increasing economic income, this business also absorbs local workers and helps reduce poverty levels in the Bandarejo Dusun 3 area.

This research aims to explore the influence of Pancasila in Islamic criminal law reform, focusing on efforts to combat terrorism. Using a qualitative approach, this research collects and analyzes various literature sources and relevant legal documents. In addition, document analysis was conducted to evaluate existing policies and practices, as well as challenges in the application of Pancasila principles. The results show that the integration of Pancasila can strengthen Islamic criminal law by ensuring a more just and humane application in dealing with terrorism. However, there are challenges in the reform process, including differences between sharia and Pancasila principles and implementation issues. This research recommends in-depth reforms, development of oversight mechanisms, and increased dialogue between relevant parties to create a more effective legal system that is in line with Pancasila values. The findings provide important insights for Islamic criminal law reform that is more harmonious and responsive to the threat of terrorism. The research method used is normative legal research with statutory, conceptual case, historical and comparative approaches.

This research discusses the concept of dual citizenship in the perspective of Indonesian positive law and Islamic law. Dual citizenship refers to the legal status in which a person is recognized as a citizen by more than one country, a phenomenon that is increasingly relevant in the era of globalization. In Indonesian positive law, dual citizenship is generally not recognized, except in special cases such as children from mixed marriages. However, increasing global mobility and individual rights have prompted discussion on the need for wider recognition of dual citizenship. Meanwhile, Islamic law provides a more flexible approach by considering the maqasid al-shariah principle which emphasizes the protection of basic human rights. Through a normative juridical and sociological approach, this research explores how the two legal systems deal with dual citizenship and what the implications are for individuals as well as the state. A comparative study of dual citizenship Dual Citizenship, Positive Law, Islamic Law, Maqasid al-Shariah, Citizenship Regulation practices in several other countries, such as the United States, Canada, Egypt and Pakistan, was also conducted to gain greater insight and understand the best practices that can be adapted in Indonesia. The results show that despite resistance to dual citizenship, its implementation can provide significant benefits, both in terms of protecting individual rights and strengthening international relations. Therefore, it is recommended that Indonesia consider a more comprehensive and inclusive policy regarding dual citizenship, which is in line with positive legal values and Islamic legal principles. This research can hopefully serve as a reference for policy makers and academics in developing regulations that are adaptive to global dynamics.

This study aims to conduct a comparative analysis between national law and Islamic law, focusing on the principles, implementation, as well as the differences and similarities between the two in social, political, and cultural contexts. National law in Indonesia is a combination of customary law, colonial law, and modern law derived from Western legal systems, while Islamic law originates from Sharia, based on the Qur'an and Hadith. In certain areas, such as family law, civil law, and criminal law, these two legal systems exhibit distinct approaches, both philosophically and technically. The study finds that while national law emphasizes secularism and state sovereignty, Islamic law places greater emphasis on moral and divine justice. However, in the Indonesian context, both legal systems sometimes operate in parallel or undergo processes of adaptation and accommodation. This research contributes to a deeper understanding of the dynamics of the interaction between national law and Islamic law, as well as how both influence the judiciary and society in general.

Islamic criminal law significantly contributes to shaping a civilized citizenry through the enforcement of principles of justice, responsibility, and respect for human rights. This article aims to analyze how Islamic criminal law, with a maqasid al-shariah approach, provides a moral and ethical foundation for developing individual character as part of a civic community. The study identifies the core elements of Islamic criminal law, such as the concepts of hudud, qisas, and ta'zir, and examines their implementation in the context of a modern pluralistic state. Using a normative-juridical method and a comparative approach, this article explores the harmonization of Islamic criminal law with the positive legal system in Indonesia. The findings indicate that Islamic criminal law not only seeks to uphold legal justice but also aims to build a society rooted in ethical and civilized values. Integrating these values into national legal policies has the potential to strengthen a civic identity that is religious, just, and civilized, while respecting societal diversity. This article recommends enhancing Islamic legal education as a strategic effort to create synergy between Islamic criminal law and the development of exemplary citizens.

This research examines the integration of Pancasila values ​​in fatwas issued by the Indonesian Ulema Council (MUI) regarding Islamic law, with the aim of understanding how the country's basic principles are accommodated in religious decisions that have a broad influence on society. Considering that the MUI plays a significant role in providing legal and moral guidance for Muslims in Indonesia, the fatwas it issues not only reflect an understanding of Islamic law, but must also be in line with the normative framework of Pancasila. This research uses a qualitative approach with analysis of the texts of fatwas issued by the MUI in the last five years, as well as in-depth interviews with experts in Islamic law and Pancasila. The research results show that, although the MUI attempts to integrate Pancasila values, there are several challenges in implementing these values, especially related to issues involving religious pluralism, human rights and social justice. The integration of Pancasila in the MUI fatwa is not only important to maintain social harmony amidst Indonesia's diversity, but also to ensure that the application of Islamic law can contribute to inclusive and just national development. Therefore, the MUI is faced with the crucial task of continuing to develop a more contextual and inclusive approach in formulating fatwas, so that it not only fulfills the demands of sharia, but also supports the nation's ideals as mandated by Pancasila.

This study aims to examine the role of Islamic accounting in the muamalah perspective as an important instrument in promoting sustainable economic growth. Islamic accounting, which is based on the principles of fairness, transparency, and benefit, plays a role not only in recording financial transactions, but also in ensuring business practices are in accordance with Islamic law. In the context of muamalah, principles such as the prohibition of riba, gharar, and maisir encourage the creation of a fair and stable economic system. This research uses the literature review method by analyzing relevant theories and previous research. The results of the study show that the implementation of Islamic accounting not only provides benefits for business people, but also contributes to sustainable development goals, such as poverty reduction, social welfare improvement, and environmental preservation. Thus, the application of Islamic accounting in muamalah practice can be a holistic solution to realize sustainable and equitable economic growth.

This research aims to examine the application of muamalah principles in facing contemporary economic challenges. Using descriptive-analytical qualitative research methods, this study explores how muamalah, rooted in sharia law, can be a solution in addressing various modern economic issues, such as globalization, inequality, and technological change. The principles of muamalah, such as fair dealing, usury-free, as well as sustainable resource management, are examined in depth to demonstrate their relevance in contemporary economics. The research also discusses Islamic economic instruments such as zakat, infaq, sadaqah, waqf, and profit-sharing-based Islamic financial systems as tools to address inequality and promote economic inclusiveness. The results show that the application of muamalah is not only capable of supporting equitable and sustainable economic growth, but also offers solutions to global economic challenges. This research provides important theoretical insights for the development of sharia-based economic policies, with suggestions for further research focusing on empirical studies and applications of muamalah in local economic contexts..

This think around focuses to essentially and comprehensively see at the concept of citizenship from the focuses of see of sacrosanct law and Islamic law. Citizenship may be a legal status that characterizes the rights and commitments of an individual interior a state. Inside the setting of sacrosanct law, citizenship is controlled through constitutions and citizenship laws that incorporate distinctive perspectives such as the benchmarks of citizenship (ius soli, ius sanguinis), human rights, and conscious commitments. Sacrosanct law besides considers the measures of vote based framework, value, and adjust in choosing citizenship status. On the other hand, from the point of see of Islamic law, the concept of citizenship isn't because it were seen from a legal-formal point but in addition incorporates moral and ethical estimations. Islamic law gives heading on the commitments and rights of individuals as parcel of the ummah (the Muslim community), based on Shariah measures such as value ('adl), open welfare (maslahah), and the confirmation of fundamental human rights. Besides, Islamic law considers the rights of non-Muslims interior an Islamic state setting through the concept of "ahl al-dhimmah" (guaranteed people) and the benchmarks of minority rights security. This examine grasps a essential and comparative examination approach to evaluate the resemblances and contrasts between these two perspectives. The revelations illustrate that in show disdain toward of foremost contrasts in their philosophical and methodological bases, both secured law and Islamic law share common goals, to be particular the confirmation of human rights and social value. In any case, contrasts inside the interpretation of these concepts can impact the execution of citizenship approaches in several countries. The think approximately additionally highlights the challenges and openings in coordination Islamic law benchmarks into the framework of display day sacrosanct law, particularly in Muslim-majority countries. At final, the examine proposes the require for more genuinely interest talk to realize a concordant agreeable vitality between secured law and Islamic law in controlling citizenship sensibly and comprehensively.

The topic of marrying women who conceive before marriage continues to spark debate in Islamic law, with diverse viewpoints across Muslim communities. Lack of awareness about Islamic rules and governmental policies frequently results in unions that defy both sharia teachings and applicable laws. This piece explores Islamic fiqh opinions on the marriage of unmarried pregnant women and evaluates how this is applied in marriage services at the Religious Affairs Office in Medan Timur District. The study adopts a qualitative framework using juridical-normative and empirical methods. Data was obtained by reviewing fiqh literature, legal regulations, and conducting interviews with KUA officials. The research reveals that ulama hold differing views on the acceptability of marrying a woman pregnant due to adultery, especially concerning the marriage ceremony timing and the child's familial status. Practically, the Medan Timur KUA follows guidelines from the Islamic Law Compilation and state administrative norms, all while exercising prudence. This investigation is intended to provide clearer insights for the public and act as a benchmark for Islamic law professionals facing similar scenarios.

This research aims to examine the concept of Ulil Amri as described in the Quran and Sunnah, and how obedience to Ulil Amri is applied in the context of nationhood, particularly within modern political systems. The research uses a qualitative method with a descriptive-analytical approach, focusing on the interpretation of religious texts and related literature. Primary data sources include the Quran, Hadith, and the commentaries of classical and contemporary scholars, such as Ibn Qayyim, Al-Tabari, and Yusuf Al-Qaradawi. The main findings indicate that obedience to Ulil Amri has clear limitations, particularly when leaders do not govern in accordance with Islamic law. Additionally, the concept of Ulil Amri faces challenges in the modern era, especially in countries that do not fully implement Sharia law. The role of scholars in ensuring that leaders' policies remain aligned with Islamic values has become increasingly significant. The research concludes that obedience to Ulil Amri remains relevant; however, Muslims must balance this obedience with constructive criticism through the principle of Amar Ma’ruf Nahi Munkar when necessary. Consequently, this study suggests that the concept of Ulil Amri in Islam can be dynamically applied within the framework of modern governance.

Euthanasia, also known as “Assisted Suicide”, is the deliberate act of ending a person's life to relieve their suffering that cannot be relieved by treatment. This has sparked debate in various fields, including in the field of Islamic law or syariah. In the perspective of syariah law, life is considered a gift from Allah that must be fully protected. Protection of life is the main goal of Syariah (maqasid al-shariah). Therefore, Islam strictly prohibits any attempt to end life intentionally, including euthanasia. According to syariah law, only Allah has full rights over a person's life and death. Euthanasia is considered a violation of the basic principles of syariah which prohibit killing, whether of oneself or another person. Although reasons such as suffering and pain are often used to justify euthanasia, in the view of syariah, suffering is considered a test that must be faced with patience and devotion to Allah. This article aims to examine in depth the view of syariah law towards lethal injection.

Gestational surrogacy is a form of surrogacy in which a woman carries and gives birth to a child without any genetic relationship to the baby. In this process, the egg from the biological mother and the sperm from the biological father are combined through in vitro fertilization (IVF), and the resulting embryo is implanted into the surrogate mother's womb. After giving birth, the surrogate mother hands the baby over to the couple or individual who arranged the surrogacy, in exchange for financial compensation for her service. Although gestational surrogacy offers several benefits, this practice raises numerous questions from an Islamic perspective, such as its legality, the lineage of the child born, and the social and ethical impact it has on the Muslim community. This paper focuses on analyzing Islamic views on gestational surrogacy and the accompanying implications of Sharia law. The article employs a qualitative method with discussions covering the definition of surrogacy from an Islamic perspective, Sharia legal analysis of surrogacy practices, as well as the social and ethical impact that arises in the Muslim community.