Abstract:According to contemporary scholars, buying and selling shares is of the opinion that buying and selling shares is legally permissible and some are prohibited. Meanwhile, according to the DSN Fatwa, ensuring share buying…
and selling transactions are halal. Buying and selling shares from an Islamic legal perspective is an important topic in integrating modern economic practices with sharia principles. The analysis includes the definition of shares as ownership of company assets, the importance of ensuring that the company's business is halal, as well as the prohibition against usury and gharar. Differences of opinion among scholars in determining the law itself. This research aims to compare the opinions of the DSN Fatwa with Contemporary Fuqaha in determining the law on the sale and purchase of shares. The approach used in this writing is a normative juridical approach with literature studies. The results that the author can conclude are that the law on buying and selling shares is permissible and some is prohibited.
Abstract:This research explores dispute resolution methods in the field of Sharia economics through the arbitration mechanism. With the rapid growth of Sharia-based financial industries, the need for effective dispute resolution…
in accordance with Sharia economic principles becomes increasingly pressing. Arbitration is considered a relevant alternative compatible with Islamic law in handling Sharia economic conflicts. This study will trace the Islamic legal principles applicable in arbitration and analyze the success and challenges of Sharia economic dispute resolution through the arbitration process. Additionally, the research will review the role of arbitration institutions and regulations supporting Sharia dispute resolution. Thus, this study provides in-depth insights into the potential of arbitration as an effective means of resolving Sharia economic disputes and its contribution to the global development of Sharia-based financial systems.
Abstract:Penelitian ini bertujuan untuk menganalisis Kontrak Jual Beli dalam dimensi Maqasid As-Sharia, dengan menggunakan metode kualitatif dan data yang diperoleh dari studi pustaka. Kontrak Jual Beli adalah aspek penting dalam…
sistem keuangan Islam, dan prinsip-prinsip Maqasid As-Sharia menjadi landasan dalam menilai kesesuaian dan dampaknya. Studi ini mencakup langkah-langkah pengumpulan bahan studi pustaka yang relevan, analisis dokumen, kategorisasi temuan berdasarkan aspek Maqasid As-Sharia yang relevan, penyusunan laporan penelitian, serta diskusi dan kesimpulan. Hasil penelitian akan mencerminkan sejauh mana Kontrak Jual Beli saat ini mematuhi prinsip-prinsip Maqasid As-Sharia dan apakah ada rekomendasi perbaikan yang mungkin diperlukan. Penelitian ini diharapkan akan memberikan wawasan yang mendalam tentang pentingnya Maqasid As-Sharia dalam praktik keuangan Islam, serta memberikan pandangan mengenai cara meningkatkan kesesuaian antara kontrak jual beli dan prinsip-prinsip Maqasid As-Sharia dalam rangka mendorong keuangan Islam yang lebih sesuai dengan nilai-nilai Islam dan berkelanjutan.
Abstract:This study explores the implementation of Green Technology (Greentech) in the dual domains of administrative management and pedagogical processes within Islamic education institutions (madrasahs, Islamic schools, and pesantren).…
antren). It investigates the potential of Greentech—encompassing energy-efficient hardware, paperless systems, cloud computing, digital learning platforms, and IoT-based resource monitoring—to reduce environmental impact while enhancing operational efficiency and learning outcomes. Employing a mixed-methods sequential explanatory design, the research first surveyed a broad sample of institutions to map adoption levels, followed by in-depth case studies of early adopters. Findings indicate significant potential for reducing carbon footprint and operational costs through virtualization of services, e-learning integration, and smart facility management. However, major challenges persist, including high initial investment, digital literacy gaps among educators, concerns over technology's influence on traditional Islamic pedagogy (talaqqi), and inadequate technological infrastructure. The study concludes that a strategic, values-driven approach aligning Greentech adoption with maqashid sharia (particularly hifdz al-mal/resource preservation) is crucial. It presents a phased integration model that prioritizes technologies offering both environmental and educational benefits, advocating for a balanced fusion of technological efficiency and the preservation of relational, character-based Islamic learning.
Abstract:This study aims to identify and analyze college students' preferences for Islamic financial products, explore the influence of these preferences on loyalty formation, and develop a conceptual model of Islamic financial consumer…
onsumer loyalty. The research method used was qualitative with a phenomenological approach. Data were collected through semi-structured interviews with 17 college students who had knowledge or experience related to Islamic financial products. Data analysis was performed using NVivo software. The results showed that college students' preferences were influenced by religiosity, financial institution reputation, trust, digital service innovation, and financial education. These factors contribute to the formation of consumer loyalty. Based on these findings, this study developed a consumer loyalty model that encompasses three main dimensions: spiritual attachment, digital engagement, and community-based advocacy. This model integrates consumer loyalty theory and Value-Belief-Norm (VBN) theory to explain the relationship between religious values, digital behavior, and loyalty to Islamic financial products. The implications of this research lie in its contribution to broadening the theoretical understanding of consumer loyalty in the Islamic financial sector and providing strategic direction for financial institutions in strengthening long-term relationships with young customers.
Abstract:Disputes resolution in the field of Islamic banking are actually arranged in Article 55, paragraph (1), (2), and (3) of the Law on Islamic Banking. The Problem appear when choice of legal forum (choice of forum) for finish…
sh dispute banking agreed for choose one of the legal forums in settlement dispute when the parties No want to finish it through religious courts and their contracts No stated in a way clear the choice of legal forum selected. This is where the need for certainty of law in settling the dispute in question arises, and how the Constitutional Court's decision for certainty of law can be realized in Islamic banking disputes. The research method used is descriptive normative. Research results explain that the Decision of the Constitutional Court Number 93/PUU/X/2012 confirms certainty of law by deleting dualism of authority justice, making the Religious Court as an institution the sole authority to finish Islamic banking through track litigation. Thus, it can be concluded that this decision cancels the explanation of Article 55 paragraph (2) of the Sharia Banking Law, eliminates forum selection to the District Court; however, it still allows non-litigation settlement, such as Sharia arbitration. The settlement process of disputes in Islamic banking, as arranged in Article 55 paragraph (1), (2), and (3) of the Sharia Banking Law, has given duties and authorities to courts in the neighborhood religious courts.
Abstract:Sharia insurance in Indonesia is growing, because along with the increasingly complex disputes between parties, which cannot be avoided between Islamic insurance companies and policyholders, this is even though both of them…
hem help and protect each other. The problem is regarding the legal basis for sharia insurance dispute resolution which is still scattered in several laws and regulations. This has become a discourse and issue of legal norms for sharia arbitration as an option for sharia insurance dispute resolution, and so far the resolution of sharia insurance disputes through sharia arbitration is regulated by Supreme Court Regulation Number 14 of 2016. The research method used is descriptive normative. The research method used is descriptive normative by analyzing regulations laws governing sharia dispute resolution. The results of this study explain that state policy in managing sharia insurance disputes is still a discourse, so that constitutional authority still uses Article 58 of Law no. 48 of 2009 concerning Judicial Power. Therefore, it is necessary to amend Law No. 30 of 1999, specifically regarding the article regarding the District Court, which must be supplemented by the Religious Courts and procedures for resolving disputes through sharia arbitration.
Abstract:This study aims to analyze the role of innovation and technology in strengthening the Islamic finance ecosystem in the digital era. The research employs a qualitative-descriptive approach through a literature-based analysis…
sis integrating technology adoption theories (TAM, UTAUT, DOI) and the principles of maqaṣid al-shari’ah as the theoretical foundation. The findings reveal that perceived usefulness, ease of use, social influence, and infrastructural support are the key determinants influencing users’ intentions toward adopting Islamic financial technologies. Furthermore, Shariah-compliant fintech innovation driven by maqaṣid al-shari’ah enhances financial inclusion, ethical governance, and sustainable economic development. The study emphasizes that collaboration among regulators, financial institutions, and educational entities is crucial to developing adaptive regulations and strengthening digital-Shariah literacy. The main conclusion underscores the significance of aligning technological innovation with Islamic ethical principles to advance the competitiveness of the Islamic finance industry globally.
Abstract:Marriage Law in Indonesia is the result of the convergence between Islamic legal principles and state regulations, as outlined in Law Number 1 of 1974 on Marriage and the Compilation of Islamic Law (KHI). This study aims…
to analyze how Islamic law and positive law interact in regulating marriage and to what extent their convergence occurs in the practice of religious courts and within the Muslim community in Indonesia. The research employs a normative approach by analyzing sources of Islamic law, statutory regulations, and religious court rulings related to marriage. The findings indicate that although Indonesia’s marriage law is based on Sharia principles, several adjustments have been made to align with positive law to ensure justice and protection for all parties, particularly in aspects such as marriage registration, minimum marriage age, and women's rights. The convergence between Islamic law and positive law reflects efforts to harmonize religious values with national legal interests. However, challenges remain in its implementation, particularly concerning child marriage, polygamy, and divorce, which often spark debates in society. Therefore, further studies are needed to evaluate the effectiveness of Indonesia’s marriage regulations and how Islamic law can continue to adapt within the framework of a modern legal state.
Abstract:Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian sehingga memerlukan pengelolaan keuangan yang akuntabel melalui Sistem Informasi Akuntansi (SIA). Penelitian ini bertujuan menganalisis penerapan…
nerapan Sistem Informasi Akuntansi berbasis syariah pada penjualan UMKM Pabrik Tahu di Desa Tegalgusi Kabupaten Jember serta mengidentifikasi potensi dan kendala penerapan prinsip akuntansi syariah dalam mendukung akuntabilitas usaha. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pencatatan transaksi masih dilakukan secara manual melalui pencatatan pemasukan dan pengeluaran dalam buku harian. Penerapan tersebut telah mencerminkan nilai amanah, kejujuran, transparansi, dan prinsip maqashid syariah, khususnya hifz al-mal (perlindungan harta). Potensi penerapan prinsip syariah terlihat dari adanya pencatatan transaksi yang dapat ditelusuri sehingga mendukung akuntabilitas usaha. Namun, masih terdapat kendala berupa belum tersusunnya laporan keuangan formal, keterbatasan pemahaman akuntansi, serta belum adanya pemisahan keuangan usaha dan pribadi. Penelitian ini memberikan kontribusi dalam pengembangan Sistem Informasi Akuntansi berbasis syariah pada UMKM sektor pangan.
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy and require accountable financial management through an Accounting Information System (AIS). This study aims to analyze the implementation of a Sharia-based Accounting Information System in the sales activities of a tofu manufacturing MSME in Tegalgusi Village, Jember Regency, and to identify the potential and challenges of applying Sharia accounting principles in supporting business accountability. This study employed a descriptive qualitative approach with data collected through interviews, observations, and documentation. The findings indicate that the accounting information system is still implemented manually through the recording of cash inflows and outflows in a daily bookkeeping system. Despite its simplicity, the system reflects the values of trustworthiness, honesty, transparency, and the maqashid sharia principle, particularly hifz al-mal (protection of wealth). The potential of applying Sharia principles is evident in the existence of traceable transaction records that support business accountability. However, several challenges remain, including the absence of formal financial statements, limited accounting knowledge, and the lack of separation between business and personal finances. This study contributes to the development of Sharia-based Accounting Information Systems for MSMEs in the food industry sector.