AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH

Disorientasi Jual-Beli Kelapa Sawit Mentah di Desa Aek Goti Kecamatan Silangkitang

Dwi Prayetno, Johan Septian Putra — Fri, 20 Dec 2024 07:47:02 +0700

There is an act of buying and selling between collectors (toke) and palm oil farmers who buy and sell immature palm fruit at the price set by the collector (toke) and this selling price is very different from the price of ripe palm oil, which is where the price of palm fruit is following the retail price circulated by the factory and agreed upon by the collectors (toke-toke) in the area around Aek Goti village, Silangkitang sub-district, then with this activity various actions have emerged that are beyond The limit is due to economic factors that exist in the community of Aek Goti Village, Silangkitang District, so that violations such as theft of oil palm fruit often appear because the collectors (toke) always collect the fruit that comes even though it is not known where it comes from, even though the fruit is it's not yet ripe. And here the author wants to harmonize this with Islamic law. In this writing, the author uses a qualitative field method (Field Research), so the author tries to find informants or sources related to the research problem. The author immediately went out into the field to obtain the required data by visiting the collectors (toke) and farmers who own oil palm plantations in Aek Goti Village, Silangkitang District.

Lembaga Keuangan Syariah di Aceh: Tantangan dan Peluang

Junia Farma, Khairil Umuri — Fri, 20 Dec 2024 08:46:36 +0700

Aceh is a region that applies Islamic law, including in the economic sector. Every sharia financial institution in Aceh must operate in accordance with Islamic law, therefore, sharia financial institutions in Aceh face several challenges and opportunities. This research analyzes the challenges and opportunities faced by Islamic financial institutions in Aceh. This research uses a qualitative approach with descriptive analysis methods. Data collection was carried out by interviewing several informants consisting of OJK Aceh, Academics, and DSN-MUI. The research results show that there are several challenges faced by sharia financial institutions in Aceh, such as a lack of quality Human Resources (HR), the existence of sharia financial institutions in Aceh is still limited, a lack of investors in sharia financial institutions, and the Financing to Deposit Ratio (FDR) Sharia financial institutions in Aceh are still low compared to the national average. Apart from the challenges above, Islamic financial institutions also have opportunities such as top-down regulation of Islamic financial institutions providing legal certainty and full support from the government, and the market potential for Islamic financial institutions in Aceh is very large because the majority of the population is Muslim. Therefore, Islamic financial institutions in Aceh must adapt sharia-based strategies to overcome challenges and take advantage of existing opportunities.

Pengaruh Dana Ziswaf, Giro Wadiah, dan Pendapatan Murabahah Terhadap GWM Dengan Moderasi Firm Size

Siti Nabila Zida Sabrina, Eka Wahyu Hestya Budianto — Fri, 20 Dec 2024 09:42:17 +0700

Studi ini bertujuan untuk menentukan dan mengevaluasi pengaruh Penerimaan Dana ZISWAF, Simpanan Giro Wadiah, dan Pendapatan Murabahah terhadap Giro Wajib Minimum (GWM) dan Ukuran Perusahaan sebagai variabel moderator. Perusahaan di sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018.Q1 hingga 2023.Q3 adalah subjek penelitian ini. Sampling purposive digunakan untuk memilih lima perbankan syariah selama enam tahun. Studi ini menggunakan Analisis Regresi Moderasi (MRA) dan Analisis Regresi Data Panel menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa pendapatan murabahah dan penerimaan dana ZISWAF memiliki pengaruh yang signifikan terhadap GWM, sedangkan simpanan giro wadiah tidak memiliki pengaruh yang signifikan terhadap GWM selama periode 2018.Q1–2023.Q3. Kemudian ditemukan bahwa GWM dipengaruhi secara bersamaan oleh dana ZISWAF, simpanan giro wadiah, dan pendapatan murabahah. Diharapkan penelitian selanjutnya akan mencakup lebih banyak variabel independen, sehingga dapat diketahui variabel lainnya yang berpengaruh terhadap Giro Wajib Minimum (GWM) bank syariah di Indonesia.

Pro Kontra Cryptocurrency:

Faisol Habibi, Oman Fathurohman SW — Sun, 22 Dec 2024 16:29:26 +0700

This study aims to analyze Islamic scholars' views on the halal or haram status of cryptocurrency in financial transactions according to Islamic jurisprudence (fiqh muamalah). Using a qualitative approach and comparative analysis method, this research explores the opinions of scholars and Islamic financial institutions regarding the use of cryptocurrency as a transactional tool. The results indicate two main groups of views: one group supports the use of cryptocurrency with specific conditions that align with Sharia, while the other group rejects it due to the presence of gharar (uncertainty) and maisir (speculation) in its use. This study provides a deeper understanding of the similarities and differences in scholars' arguments and their implications for Shariah decisions in the context of Islamic economics. The conclusion of this study is the importance of regulation and clear guidelines to ensure cryptocurrency’s compliance with Sharia principles.

Landasan Teoretis dan Filosofis Mazhab Syafi'i pada Penjualan Jasa dan Ijarah Dalam Sistem Ekonomi

Muhammad Furqon Almurni, Mustofa — Sun, 22 Dec 2024 17:22:51 +0700

Penelitian ini mengkaji landasan teoretis dan filosofis Mazhab Syafi'i terkait penjualan jasa dan akad ijarah dalam sistem ekonomi syariah. Mazhab Syafi'i merupakan salah satu mazhab fikih yang paling banyak diikuti di Indonesia, namun pemahaman masyarakat mengenai konsep ijarah dan jual beli jasa masih terbatas. Oleh karena itu, penelitian ini bertujuan untuk mengeksplorasi prinsip-prinsip dasar akad sewa menyewa (ijarah) dalam Mazhab Syafi'i serta relevansinya dalam praktik ekonomi modern. Metode penelitian yang digunakan adalah deskriptif analitis dengan pendekatan kualitatif, di mana data dikumpulkan melalui studi literatur dari buku-buku fikih dan sumber hukum Islam kontemporer. Hasil penelitian menunjukkan bahwa akad ijarah dalam Mazhab Syafi'i menekankan pada keadilan, kejelasan manfaat, dan kepatuhan terhadap syariat. Akad ijarah tidak hanya mencakup transaksi barang, tetapi juga penjualan jasa, serta penegasan bahwa upah harus ditentukan secara jelas sejak awal akad. Penelitian ini menyimpulkan bahwa prinsip-prinsip ijarah dapat diterapkan secara efektif dalam dinamika ekonomi modern, dengan tetap menjaga integritas dan kepastian hukum sesuai syariat Islam.

Praktik Transparansi Pengelolaan Dana Zakat pada Baitul Mal Gampong Kota Banda Aceh

Mursalmina Mursalmina, Aqila Thahira — Thu, 26 Dec 2024 00:59:14 +0700

Penelitian ini bertujuan untuk mengkaji secara mendalam praktik transparansi dan dalam pengelolaan dana zakat oleh Baitul Mal Gampong (BMG) di Kota Banda Aceh, khususnya pada BMG Geuceu Iniem dan BMG Lamdingin. Penelitian ini menggunakan pendekatan kualitatif dengan wawancara sebagai teknik pengumpulan data. penelitian ini mengungkapkan bahwa kedua BMG telah berusaha melakukan praktik transparansi meliputi pengungkapan informasi ke publik, mendokumentasikan Laporan Tahunan, memberikan akses informasi ke publik serta memberikan ruang bagi publik untuk memberikan evaluasi. Meskipun ada komitmen yang kuat dari 2 lembaga tersebut terhadap transparansi, implementasinya masih terbatas oleh berbagai kendala, terutama keterbatasan dana operasional serta sumber daya manusia. Hal ini menghambat kemampuan BMG untuk melakukan audit resmi, memodernisasi sistem informasi, dan meningkatkan efisiensi dalam pengelolaan lembaga. Selain itu, penggunaan teknologi informasi untuk memperluas akses publik terhadap informasi masih minim, yang membatasi keterbukaan informasi. Ketiadaan standar operasional khusus BMG yang tertulis membuat sistem operasional di setiap BMG berbeda-beda tergantung kepada hasil kesepakatan di BMG tersebut

Respon Masyarakat Non Muslim Kota Kualasimpang Terhadap Pemberlakuan Qanun Nomor 11 Tahun 2018 Tentang Lembaga Keuangan Syariah

Rafiza Zuliani, Rahma Amelia Purnama, Agustinar Agustinar — Thu, 26 Dec 2024 02:13:32 +0700

The aim of this research is to determine the implementation of Qanun Number 11 of 2018 concerning Sharia Financial Institutions, the response of the non-Muslim community in Kualasimpang regarding Qanun Number 11 of 2018 concerning Sharia Financial Institutions and the obstacles faced by the community with the implementation of Qanun Number 11 of 2018.This type of research is field research with a qualitative descriptive approach. This research was conducted in Kualasimpang City District, Aceh Tamiang Regency. The subjects in this research were non-Muslim communities in Kualasimpang with a total of 10 informants. The data sources in this research are primary and secondary data. Primary data is data obtained directly from research informants, while secondary data is data obtained from literature reviews such as journals and books related to the title of this research. The data collection instruments in this research were observations and interviews conducted with all informants in the research. The data analysis technique in this research uses the Miles and Huberman model with stages of data reduction, data display and verification/conclusion.From the research results it can be explained thatThe implementation of Qanun Number 11 of 2018 has pros and cons, especially for non-Muslim communities. The obstacle felt by non- Muslim communities when using transactions at Islamic banks is that they often go offline, which hinders their activities, especially for non-Muslim communities who work as business people. They also think that conventional banks have never experienced such problems, but they feel that this is currently happening to Islamic banks.Some non-Muslim communities in Kualasimpang object to the implementation of Qanun regarding sharia financial institutions. They argue that by using sharia banks it is difficult for them to make transactions.The opinion of the Qanun designer regrets the implementation of Qanun Number 11 of 2018 because it has a big impact on transactions for both Muslim and non-Muslim communities, especially in Kualasimpang City District, Aceh Tamiang Regency.

Financial Thought Innovations During the Time of Umar bin Khattab

Salman Wajdi, Rina Asmara Agung Ay — Thu, 26 Dec 2024 03:53:46 +0700

The new resources that flowed into the Islamic state during the era of the Rightly-Guided Caliphs revealed the beginnings of the cultural response between the new Islamic era and the civilizations of the conquered countries in the field of financial organization and laid the foundations for this response. Likewise, Caliph Omar ibn al-Khattab, whose actions in that direction represented a fundamental rule alongside the financial regulations of the Noble Messenger - may God bless him and grant him peace - which all Muslim Caliphs committed to after him. We conducted a literature study using a qualitative approach and descriptive interpretation. We found that this Caliph - Omar bin Al-Khattab - may God Almighty be pleased with him - aimed to save the people of the conquered countries from the injustices and heavy financial troubles they had previously suffered and, at the same time, to work to provide the emerging state with the resources that would achieve its political, economic, and military demands as well. Caliph Omar bin Al-Khattab relied on solving this new equation. What is the equation in this? The equation is that the Islamic State wants money to spend on its many needs while at the same time not wronging those people from whom these financial resources are taken.

Pandangan Ulama Dayah Terhadap Konsep Kekerabatan Dalam Penyelesaian Kasus Ahli Waris Pengganti di Aceh

Lia Murlisa, Suwardi Suwardi — Thu, 26 Dec 2024 17:18:27 +0700

This study examines the evolving issues of Islamic inheritance law, particularly in Aceh. One common problem in society is the case of substitute heirs, where a grandfather passes away, leaving a grandchild whose father had died earlier. In reality, the grandchild is often overlooked, as the father’s prior death is seen as severing the grandchild’s right to inherit. However, Article 185 of the Compilation of Islamic Law asserts that a grandchild whose father predeceased the grandfather is entitled to inherit. This research aims to explore how Aceh’s dayah scholars interpret the concept of kinship in inheritance law and their views on substitute heirs, as well as how they address such cases. The research uses field research methods with a qualitative approach, analyzed descriptively. The findings reveal that Aceh’s dayah scholars differ in their approaches to resolving substitute heir cases due to varying interpretations of kinship concepts and the order of inheritance. Some scholars accept the idea of substitute heirs, allowing the grandchild to inherit from the grandfather even if the father had died first, referencing Article 185 and several verses that ensure the welfare of orphans with a share equal to or not exceeding that of the father. Conversely, other scholars reject the concept of substitute heirs, arguing that neither the Qur’an nor hadith provides explicit and detailed evidence on this issue, thus severing the inheritance right when the father dies first.

Bisnis dan Dakwah Dalam Tradisi Media (Kopi) di Provinsi Aceh

Mukhsinuddin Mukhsinuddin, Amrizal Hamsa, Gamal Bargie — Thu, 26 Dec 2024 17:32:13 +0700

The rapid growth of coffee shops in Aceh has established the region as a coffee production area. Among these establishments, some have embraced an Islamic concept in their business model by integrating religious content into their offerings, exemplified by the program "Ngopi juga Ngaji," which combines coffee enjoyment with religious learning. This research employs a qualitative ethnographic approach, conducted over 12 months in Banda Aceh. Data collection involved three stages: observation, interviews, and documentation. Once the data was gathered, it underwent processing that included verifying the information, coding, organizing, interpreting, and drawing conclusions. The findings reveal that several coffee shops in Aceh have introduced innovative practices by incorporating religious programs into their business model, reflecting Islamic principles. This approach emphasizes that business should not solely focus on profit but also serve as a platform for promoting religious teachings. The concept of dawah in coffee shops parallels the efforts of al-Banna to engage the community in Egypt, suggesting that such initiatives can positively impact the religious literacy of the younger generation. Therefore, coffee drinking can transcend mere socializing and become an avenue for spiritual growth and communal benefit.