Istidlal: Jurnal Ekonomi dan Hukum Islam

Upaya Pengurus Cabang Nahdlatul Ulama Dalam Menciptakan Kemandirian Ekonomi

M. Zikwan — 2024-10-16

PCNU Situbondo plays a strategic role in fostering economic independence amidst the challenges of economic globalization. Globalization has significantly impacted the local economy, including increasing dependence on foreign products and intensifying competition. To address these challenges, PCNU Situbondo acts as an agent of change through various programs focused on community-based local economic empowerment. This study aims to analyze the efforts of PCNU Situbondo in fostering economic independence. The research employs a descriptive qualitative method, with data collected through interviews, observations, and documentation. Data analysis in this study involves reduction, display, and conclusion. Data validity is ensured through triangulation. The findings indicate that PCNU Situbondo functions not only as a religious organization but also as a driving force in community economic development. Its roles as Development Agent, Prime Mover of Development, and Public Sector Partner highlight its impact. Initiatives such as Situbondo Konveksi Nahdliyyin and Koperasi 234 demonstrate success in promoting local economic growth.

Fake Order dan Retur Barang dalam Jual Beli di Marketplace Shopee Perspektif Hukum Ekonomi Syariah

Moh Asra — 2024-10-15

Constitutionally, Indonesia is neither a religious state nor a secular state, but a state based on Pancasila. The ideology of this nation also influences the development of law in it, which is not based on religion nor adheres to the secular legal system. Based on the Pancasila philosophy, Indonesia's national legal system recognizes religious law, customary law and Western law as a source of material law in the formation of national law. The existence of Islamic law in the national legal system experienced ups and downs, due to the influence of the political power of each era of government. Transforming Islamic law into national law requires negotiation and dialectics through a friendly approach and does not trigger national disintegration. So that the process of transformation into the resulting national law can be divided into two forms, first, Islamic law is adapted into positive law in the form of organic law. Second, accommodation in the form of absorption of Islamic values into national law, by not using Islamic / Islamic labels. The transformation of Islamic law into national law is a manifestation of responsive and accommodative legal development. The development of a good legal system must be free from political compulsion or power. The development of a good legal system will support the implementation of good governance. Developing the country by paying attention to social aspects in a democratic way to guarantee the benefit of the nation.

Santri dan Inovasi Wirausaha: Sebuah Tinjauan Sistematis

Nur Alfia — 2024-10-15

This research aims to examine the existence and innovation of Islamic boarding school students in Indonesia in the entrepreneurial arena over the last 10 years. The study used a systematic literature review to pay attention to trends in business types, entrepreneurial innovation practices in Islamic boarding schools, and the entrepreneurial spirit based on Islamic values. Literature sources were obtained from databases on Garuda (Gr), and Google Scholar (GS). The research results in 35 literature GS, 20 literature dari Gr, show no match between the interests and types of business taught in the training and the experiences shared by the trainers. Innovative practices regarding Islamic boarding school entrepreneurship are not entirely based on the latest technology, ignore customer satisfaction and persuasive communication regarding Islamic boarding school products is limited to alumni. Meanwhile, the entrepreneurial spirit has not yet synergized between practice and theory, especially Islamic values.

Penerapan Pembagian Hasil dan Praktik Akuntansi Pembiayaan Dalam Konsep Mudharabah

Imam Fawaid — 2024-10-21

Penelitian ini bertujuan untuk mengidentifikasi langkah-langkah dalam menghitung sistem bagi hasil serta membandingkan kesesuaian perlakuan akuntansi pembiayaan mudharabah menurut PSAK No.105. Penelitian ini dilaksanakan di KSPPS . Tipe penelitian yang digunakan adalah kualitatif deskriptif dengan memanfaatkan data primer dan sekunder yang diperoleh melalui wawancara dan pengumpulan dokumen. Temuan dari penelitian ini menunjukkan bahwa metode perhitungan bagi hasil di BMT menggunakan Revenue Sharing, di mana PSAK menjelaskan bahwa metode ini menjadikan laba bruto sebagai dasar distribusi hasil usaha. Terdapat banyak ketidaksesuaian dalam praktik akuntansi yang diterapkan oleh BMT berdasarkan PSAK No.105. Pengakuan beban dan piutang sudah sesuai dengan PSAK No.105, tetapi pengakuan investasi, kerugian, keuntungan, pengukuran, penyajian, dan pengungkapan masih belum sejalan dengan PSAK No.105.

Keabasahan Hak Tanggungan terhadap Perjanjian Mudharabah dalam Analisis Yuridis

Ummal Khoiriyah — 2024-10-15

Mudharabah merupakan salah satu produk perbankan syari'ah yang dalam pelaksanaan akadnya, wajib untuk menerapkan prinsip kehati- hatian sebagai amanat Undang- undang. Salah satu bentuk pelaksanaan prinsip kehati- hatian tersebut adalah penerapan ketentuan 5C yang didalamnya terdapat skeptical collateral atau jaminan.

Penelitian ini bertujuan untuk menganalisa keabsahan jaminan terhadap akad mudharabah, karena pada prinsipnya akad mudharabah merupakan akad amanah yang tidak memerlukan jaminan. Penelitian menggunakan metode penelitian yuridis normative untuk mengetahui konsep jaminan dalam mudharabah sesuai hukum islam khususnya mengenai posisi Hak Tanggungan terhadap akad mudharabah ditinjau dari Hukum Islam maupun Hukum Positif. Sehingga dengan diletakkannya jaminan Hak Tanggungan pada Akad Mudharabah tidak akan berpengaruh terhadap keabsahan akad mudharabah.