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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

This research aims to examine and analyze the legal protection given to investors in buying and selling shares in the capital market from an Islamic perspective. The research methodology used is descriptive analysis, which involves comprehensive data collection regarding the characteristics of a particular situation or symptom that contributes to strengthening the theory of Islamic capital markets. In this case, the author uses a document or literature study as a legal material collection technique, by reviewing the literature related to the research topic. This approach aims to obtain secondary data from sources such as the Quran, hadith, MUI fatwa, and relevant laws and regulations, especially Law No. 8 of 1995 concerning Capital Markets. The findings of this study reveal that the legal protection of investors in buying and selling activities in the capital market in an Islamic perspective is based on the principles of transparency and openness, the existence of a Sharia Supervisory Board (DPS), sharia audits, dispute resolution mechanisms, and the prohibition of ribawi practices or usury-based transactions.

ABSTRAK   Tujuan dilakukan penelitian ini adalah untuk mengetahui kajian tentang tindakan aborsi apabila ditinjau dari perspektif hukum Islam serta mengetahui kajian tentang tindakan aborsi apabila ditinjau dari peraturan perundang-undangan di Indonesia. Penelitian menggunakan metode yuridis. Hasil penelitian menunjukkan bahwa kajian tentang tindakan aborsi apabila ditinjau dari perspektif hukum Islam menunjukkan bahwa tahun 2005 Majelis Ulama Indonesia mengeluarkan Fatwa MUI 4/2005 atas pertimbangan bahwa dewasa ini semakin banyak terjadi tindakan aborsi yang dilakukan oleh masyarakat tanpa memperhatikan tuntunan agama. MUI menyatakan bahwa: a) Aborsi haram hukumnya sejak terjadinya implantasi blastosis pada dinding rahim ibu (nidasi); b) Aborsi dibolehkan karena adanya uzur, baik yang bersifat darurat ataupun hajat; Aborsi yang dibolehkan karena uzur sebagaimana dimaksud pada angka 2 hanya boleh dilaksanakan di fasilitas kesehatan yang telah ditunjuk oleh pemerintah; serta d) Aborsi haram hukumnya dilakukan pada kehamilan yang terjadi akibat zina. Hasil penelitian juga menunjukkan bahwa kajian tentang tindakan aborsi apabila ditinjau dari peraturan perundang-undangan di Indonesia meunjukkan bahwa peraturan perundang-undangan di Indonesa yang mengatur tentang tindakan aborsi yakni pada Kitab Undang-undang Hukum Pidana (KUHP) dan Undang-Undang Nomor 36 tahun 2009 Tentang Kesehatan.   Kata kunci: Aborsi, Hukum Islam, Undang-Undang                                                                 ABSTRACT   The purpose of this research is to find out the study of abortion when viewed from the perspective of Islamic law and to know the study of abortion when viewed from the laws and regulations in Indonesia. The study used juridical methods. The results showed that the study of abortion when viewed from the perspective of Islamic law showed that in 2005 the Indonesian Ulema Council issued MUI Fatwa 4/2005 on the consideration that today there are more and more abortions carried out by the community without regard to religious guidance. MUI states that: a) Abortion is illegal since the implantation of blastocyst in the mother's uterine wall (nidation); b) Abortion is permissible due to old age, whether emergency or emergency; Abortions that are permitted due to old age as referred to in number 2 may only be carried out in health facilities that have been designated by the government; and d) Unlawful abortions are performed in pregnancies resulting from adultery. The results also show that the study of abortion when viewed from the laws and regulations in Indonesia shows that the laws and regulations in Indonesia that regulate the act of abortion are in the Criminal Code (KUHP) and Law Number 36 of 2009 concerning Health.   Keywords: Abortion, Islamic Law, Law

Griya Takeover Financing is one of the financing companies owned by BSI KCP Kuta to meet customers' financial needs. However, this financing often encounters problems in the takeover process. The aims of this study are: to find out the factors that lead to a murabahah contract in the financing of a takeover griya at BSI KCP Kuta and to find out the process of financing the griya takeover at BSI KCP Kuta. The research method used is a descriptive qualitative method with data collection techniques through observation, interviews, and documentation. The data analysis technique used is the Miles and Huberman model, which includes data collection, data reduction, data presentation, and data verification. data validity technique with the triangulation technique. The results of the study found: 1) There are factors that cause a murabaha contract to occur, namely the presence of the object of the contract; 2) The murabaha contract process by submitting asset documents to the consumer as a sign of consent qabul with the consumer. And financing for takeover houses that are free from usury in accordance with the Fatwa of the National Sharia Council, MUI No.04/DSN-MUI/IV/2000, dated April 1, 2000, conceming murabaha.; 3) The process of financing takeover housing includes BSI having the terms and benefits of financing takeover housing. To attract consumer, as well as with light installments, one of the benefits of takeover financing at BSI is that consumers still feel able to meet other needs.

A gift is a present made voluntarily by someone to another person without compensation or expecting anything in return except to get closer to Allah SWT, which results in the transfer of ownership from the giver to the person given. Giving gifts is a natural thing in deposits in Islamic financial institutions that use the wadi>`ah yad d}ama>nah contract. Therefore, this study analyzes the giving of prizes to Simjakasya products with prizes at the beginning based on the DSN-MUI Fatwa Number 86/DSN-MUI/XII/2012 concerning Prizes in Fundraising for Islamic Financial Institutions at BMT NU Ngasem, East Java. This research is a type of field research using qualitative methods. The data sources used are ptimer data sources and secondary data sources. Methods of data collection by way of observation, interviews, and documentation. The research location is at BMT NU Ngasem, East Java. The results of this study indicate that the concept of giving gifts in Simjakasya products with early prizes at BMT NU Ngasem, East Java, there are several things that conflict with the DSN-MUI Fatwa Number 86/DSN-MUI/XII/2012 concerning Prizes in Fundraising for Islamic Financial Institutions. These things are the types of gifts that have been determined and promised beforehand, as well as the custom of BMT to use this concept in every transaction which is a form of custom.

Penelitian ini bertujuan menganalisis manajemen risiko pada pembiayaan kafalah haji pada KSPPS yang dalam praktiknya sering dikombinasikan dengan akad qardh sebagai dana talangan setoran awal haji. Karakter multiakad tersebut menimbulkan kompleksitas risiko yang tidak hanya bersifat finansial, tetapi juga mencakup aspek operasional dan kepatuhan syariah. Penelitian ini menggunakan pendekatan kualitatif dengan metode kajian pustaka terhadap regulasi, standar manajemen risiko, serta fatwa syariah yang relevan. Hasil analisis menunjukkan bahwa risiko utama dalam pembiayaan kafalah haji meliputi risiko kredit akibat potensi gagal bayar anggota, risiko likuiditas karena ketidaksesuaian arus kas, risiko operasional yang berkaitan dengan kelemahan sistem dan administrasi multiakad, serta risiko kepatuhan syariah terkait struktur ujrah dan pemisahan akad. Pengelolaan risiko perlu mengacu pada prinsip kehati-hatian sebagaimana diatur oleh Otoritas Jasa Keuangan dan standar internasional dari IFSB, serta memastikan kepatuhan terhadap fatwa DSN MUI. Penelitian ini menyimpulkan bahwa penerapan manajemen risiko yang komprehensif meliputi identifikasi, pengukuran, mitigasi, dan monitoring menjadi kunci dalam menjaga stabilitas keuangan lembaga serta integritas syariah produk pembiayaan haji.

Reading is a cognitive activity or process that aims to find various information contained in written information. This means that reading is a thought process to understand the contents of the text read. Evaluation of learning to read is a series of activities or steps taken after the completion of the main activities to obtain information about the results of learning to read, then manage and interpret them using benchmarks and goals and certain criteria. This type of research is library research, namely research conducted by analyzing and making written literature scientific journals as well as the main source. So the evaluation of learning to read is the process of determining students’ understanding, acceptance, categorization, analysis and reasoning abilities, as well as the accuracy of students’ pronunciation and intonation when taking reading tests in the target language. The purpose of learning to read is so that students can understand and use language in practice, it is not enough to measure it with mere mechanical abilities. The assessment of reading ability must be seen from the general reading ability as a whole, so that when assessing skills other than mechanical skills, it is also necessary to measure reading ability, for example understanding the content or meaning of sentences. The purpose of this study is to find out how the effort to implement the evaluation of students’ reading learning.

Introduction: The internet provides various conveniences, including in buying and selling transactions or so-called e-commerce. E-commerce provides many benefits, and there were 2,361,423 e-commerce businesses in Indonesia in 2020. E-commerce is a legitimate buying and selling transaction if it does not deviate from the principles of Islamic sharia law. Purpose: To understand the meaning of e-commerce, its development, and the Islamic law perspective on it. Method: The method used is literature study from relevant journals, books, and fatwas. Results and Conclusion: E-commerce is a buying and selling transaction process carried out through the internet. E-commerce has several advantages compared to traditional commerce, such as the buying and selling process can be done anywhere and anytime. E-commerce in Indonesia has developed since 1999 until now, and it has always been accompanied by improvements. The largest e-commerce service providers in Indonesia are Lazada, Tokopedia, Shopee, Elevania, Bukalapak, Blibli, and Matahari Mal.com. E-commerce has been declared legitimate by MUI, NU, and ulama.

This study discusses the fulfillment of the rights and obligations of husbands and wives during the period of syiqoq from the perspective of Islamic law. Syiqoq, which refers to deep conflicts between husband and wife, poses a significant challenge in married life. The purpose of this research is to analyze how Islamic law regulates the fulfillment of rights and obligations during conflict and to offer solutions for its resolution. This study employs a qualitative descriptive approach using literature review methods, analyzing fiqh literature, fatwas from Islamic scholars, and other primary and secondary sources. The findings indicate that despite ongoing disputes, fundamental rights such as maintenance, protection, and housing must still be provided, and obligations like communication and consultation are essential for resolving conflicts. The role of hakam as a third party mediator is also identified as an effective mechanism for resolving syiqoq. The implications of this study provide practical guidance for couples and Islamic legal institutions in addressing marital conflicts fairly and in accordance with Islamic principles while strengthening the understanding of family law dynamics in a modern context.

From the standpoint of Islamic Economic Law, this article seeks to describe and examine the syndicated financing of Islamic Banks in Indonesia. With the kind of library research used to examine the formulation of the problem in this study, a qualitative research methodology was used to conduct this study. The findings of this study suggest that a hybrid contract or multi-contract approach can be used to implement Islamic banking product innovation. Sharia syndicated finance products exist in banking as a result of the requirement for huge quantities of funding, which means that Islamic banks must work with other banks since they will not be able to support it alone. In accordance with the Fatwa DSN No: 91/DSN-MUI/IV/2014, syndicate financing is permitted. Musyarakah Mutanaqishah contracts are typically used for syndicated financing in Islamic banks. The Sharia Banking Law, KHES, Fatwa DSN, and other relevant rules have both been accommodated by syndicated financing in Islamic banks. The Sharia Supervisory Board will continue to oversee the implementation of syndicated financing products at Indonesian Islamic Banks so that it is, in theory, consistent with Sharia Economic Law and no restrictions are broken.