Abstract:Fazlur Rahman is one of the modern Muslim thinkers who plays an important role in the reconstruction of Islamic thought, especially in responding to the challenges of modernity. He argues that Islam is not a static teaching,…
ing, but rather a dynamic value
system that must always develop in accordance with the changing times. One of Rahman's
main criticisms of the Islamic world is the tendency to understand the Qur'an and Sunnah
literally without considering their historical and social context. He offers a double movement
methodology, an approach that traces the original meaning of the text in its historical
context, then applies it to modern conditions. This approach allows Islam to remain
relevant without losing its essence. In addition to the interpretation methodology, Rahman
also contributed to the reform of Islamic education, the integration of science with religion,
and the reconstruction of Islamic law based on the principle of maqasid al-shariah. He
emphasized the importance of reopening the door of ijtihad so that Muslims do not get
caught up in taqlid, namely the attitude of accepting Islamic law dogmatically without
critical evaluation. Rahman also criticized Islamic fundamentalism which tends to reject
modernity absolutely, as well as radical secularism which seeks to eliminate the spiritual
aspect of human life. According to him, Muslims must be able to adopt the positive aspects
of modernity, such as the development of science and technology, without sacrificing
Islamic values. With a more rational and contextual approach, Rahman provides a
foundation for Islamic renewal that is not only based on tradition, but also open to the
development of the times. His thoughts offer solutions to various global challenges faced by Muslims, including in
legal, social, and economic aspects. Thus, modernity is not a threat to Islam, but rather
an opportunity to strengthen Islamic values in the lives of contemporary society.
Abstract:Indonesia faces a dualism within the Islamic fiscal system, where zakat and taxes operate separately without clear integration. This condition raises fundamental questions regarding the relationship between the two from…
a sharia perspective and their implications for fiscal justice among Indonesian Muslims. This study aims to examine and formulate the relationship between zakat and taxes from the perspective of the Qur’an and Hadith in order to produce an applicable reformulation model within the context of Indonesia’s fiscal system. This research employs a qualitative approach using a thematic (maudhu‘i) method applied to primary Islamic texts. Qur’anic verses and Hadiths related to zakat, taxation (kharaj, jizyah, ‘usyur), and fiscal obligations were collected, classified, and comprehensively analyzed to identify the underlying connection between the two. The analysis is further supported by a study of maqashid al-shariah and contemporary ijtihad of Indonesian scholars. This study seeks to produce a reformulation model of the zakat–tax relationship through three possible schemes: (1) a partial substitution model, in which zakat can serve as a deduction for income tax up to a certain limit; (2) a complementary model, positioning zakat as a religious obligation and tax as a civic obligation with distinct functions; and (3) a progressive integrative model, integrating zakat into the national fiscal system through a more comprehensive tax incentive mechanism. The findings indicate that the Qur’an and Hadith provide a flexible foundation for all three models, depending on the context of maslahah and public interest.
Abstract:Sunnah cupping therapy (hijamah) is a form of prophetic medicine that combines spiritual and therapeutic dimensions but often lacks adherence to clinical safety standards. This study aims to analyze the urgency of integrating…
ating Sharia values—particularly maqashid shariah (protection of life) and la dharara wa la dhirar—with emergency medical protocols in sunnah cupping practice. The research uses a normative-qualitative literature review method. Data were collected from recent academic sources and analyzed through content analysis to develop an ethical and procedural framework. Findings reveal that sunnah cupping carries clinical risks such as infection, bleeding, and vasovagal shock when performed without medical protocols. The integration of Sharia and medical principles is operationalized through emergency training, Islamic-based SOPs, and education-regulation mechanisms rooted in maqashid. Core Islamic ethics—such as ikhlas (intention), amanah (trust), and tathir al-adawat (sterilization)—are essential moral pillars within the clinical service model. This study concludes that the integration of Sharia values with emergency medical preparedness is a critical need in the practice of sunnah cupping. The study recommends the development of standardized curricula, clinic certification, and first aid (CPR) training for therapists to ensure safety, professionalism, and religious legitimacy.
Abstract:The complexity of the global economy and demands for accountability drive the need for a comprehensive study of financial management strategy typologies that align with the characteristics of Islamic educational institutions…
ions and Islamic economic principles. This research aims to identify, classify, and analyze financial management strategy typologies in Islamic educational institutions from an Islamic economic perspective. Effective financial management presents a major challenge for Islamic educational institutions facing global economic complexity and accountability demands, while most still rely on conventional models that have not fully accommodated Islamic values. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzed 6 selected articles from 77,522 articles identified from three major academic databases. The results revealed five typologies of financial management strategies in Islamic educational institutions: (1) pure sharia principles-based that emphasize sharia compliance, maqashid sharia, and justice; (2) audit and accountability-based that focus on legal compliance, transparency, and fraud prevention; (3) governance and professionalism-based that prioritize financial manager competence; (4) management function-based that include planning, organizing, implementation, and supervision; and (5) integration of Islamic values into the education system. Despite showing different characteristics, all typologies aim to achieve financial sustainability while maintaining sharia compliance. This research provides a conceptual framework that can serve as a reference in developing adaptive and contextual financial management models according to the characteristics of Islamic educational institutions.
Abstract:Islamic economics has different principles from conventional economics, including in terms of sales contracts. In Islamic economics, there are several types of sales contracts used, such as bai' al-salam (future sales) and…
nd bai’ al-salam(manufacturing sales). Trust sales contracts are also important in ensuring transparency of the price of the goods or services sold. The research method uses descriptive qualitative in describing and explaining specifically with literature studies in data collection. The purpose of this research is to find out specifically about the types and qualifications of sharia sales that do not contain gharar and usury. In Islamic economics, payments in sales contracts can be deferred or paid in installments without involving interest or riba. This allows the buyer to pay according to an agreed schedule. Sales contracts in the Islamic economy differ from interest-bearing loan contracts, where there is an exchange of goods or services at a predetermined price. Islamic banks use sales contracts as a legitimate alternative to interest-bearing loan contracts, allowing them to provide financing that is fair and compliant with sharia principles. In the Islamic economy, there are also contracts for the sale of future commodities (salam), the sale of manufacturing (istisna'), and currency exchange (sarf). Islamic banks have an important role to play in facilitating these sales contracts, as intermediaries who ensure the contracts adhere to Shariah principles and meet applicable legal requirements. With a good understanding of the different types of these sales contracts, economic actors can choose the ones that suit their needs while complying with sharia principles.
Abstract:Abstract: Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economic growth of Indonesia. However, their contribution has not reached its maximum potential, with over 40% of MSMEs facing various challenges,…
llenges, one of which is funding. The funding issue has become a hindrance to the growth of this sector. One contributing factor is the difficulty in obtaining loans with high interest rates.Crowdfunding has been considered a potential solution, but it has not been fully utilized due to the lack of literacy and negative cases surrounding it. In this context, the development of a Shariah-compliant crowdfunding application is seen as a suitable solution, given the government's efforts to strengthen the Shariah economic ecosystem. To support this application's development, the Laravel framework and the Extreme Programming method, emphasizing simplicity and accelerating the development process, are employed. The result of this research is the implementation of the UML design and system logic, resulting in the Tasha Crowdfunding application as a funding solution for MSMEs. It can accelerate the development process. The research outcomes include the backend implementation of the UML design and system logic, with a 100% successful blackbox testing result, leading to the creation of the Tasha Crowdfunding application as an MSME funding solution.
Keywords: backend services; crowdfunding syariah; extreme programming; MSMEs.
Abstrak: Di Indonesia Usaha Mikro Kecil Menengah (UMKM) mempunyai peran yang sangat penting bagi pertumbuhan perekonomian negara. Meskipun demikian, ternyata kontribusi yang diberikan oleh UMKM belum mencapai angka yang maksimum dikarenakan lebih dari 40% UMKM masih mengalami banyak permasalahan salah satunya adalah pendanaan. Permasalahan pendanaan yang dihadapi oleh Usaha Mikro Kecil Menengah (UMKM) di Indonesia telah menjadi penghambat pertumbuhan sektor ini. Salah satu faktor penyebabnya adalah kesulitan dalam memperoleh pinjaman dengan suku bunga yang tinggi. Crowdfunding telah dianggap sebagai solusi potensial, namun belum dimanfaatkan secara optimal karena kurangnya literasi dan kasus negatif yang terjadi. Dalam konteks ini, pengembangan aplikasi crowdfunding syariah dianggap sebagai solusi yang cocok, mengingat penguatan ekosistem ekonomi syariah yang sedang dilakukan oleh pemerintah. Untuk mendukung pengembangan aplikasi ini, digunakan framework laravel dan metode Extreme programming yang menekankan kesederhanaan dan percepatan proses pengembangan. Hasil penelitian ini berupa implementasi perancangan UML dan logika sistem yang menghasilkan aplikasi Tasha Crowdfunding sebagai solusi pendanaan UMKM.dapat mempercepat proses pengembangan. Hasil dari penelitian ini berupa implementasi backend dari perancangan UML dan logika sistem yang telah dibuat dengan hasil pengujian blackbox testing 100% sukses dan menghasilkan aplikasi tasha crowdfunding sebagai solusi pendanaan UMKM.
Kata kunci: backend service; crowdfunding syariah; extreme programming; UMKM.
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.