KONSEP MUDHARABAH Antara Kajian Fiqh dan Penerapan Perbankan

This article tries to study how the concept of mudharabah in classical Islamic legal theories implemented in Islamic monetary institution, especially Islamic banking. Using library research, this study shows that there exists discrepancy between the concept of mudharabah in classical Islamic books and its implementation in Islamic banking. The discrepancy indicates that the door of ijtihad is still widely open in contemporary Islamic law. The prudential principle necessitates Islamic banking to contextualize the classical concept of mudharabah in contemporary socio-cultural situation

KONSEP KEADILAN DALAM ZAKAT PERTANIAN DAN ZAKAT PROFESI

One of the economic activities that is highly recommended by Islam is zakat. Al-Qur'an and hadith explain a lot about zakat, where zakat is very important and it is recommended to clean up wealth. In addition, the wealth spent on zakat will be a blessing, growth, increase and develop. The concept of fairness in collecting zakat includes several things, namely using the principle of justice in distribution. the assets issued fulfill the terms and conditions and then the zakat is given to groups which are entitled to receive. This study aims to determine how the concept of justice in agricultural zakat and professional zakat, where this research uses a library approach and uses data collection methods and data processing validly. Justice in agricultural zakat and professional zakat is justice based on two principles of justice (commutative justice and distributive justice). Agricultural Zakat is zakat of agricultural products such as cloves, cocoa, coffee, vegetables and can be stored for a long time removed from the harvest and has reached nishab which is 5% if the crop is irrigated with irrigation equipment and if the crop is irrigated with rainfed then the zakat is 10 % and does not have to pay zakat if it does not reach nishab. While professional zakat is zakat resulting from the thoughts, skills and expertise of a person obtained through higher education levels such as (advocates, lawyers, doctors, engineers, etc.) and has reached 2.5% of nishab, the proportion of which is equal to gold zakat and has also been equal reach haul. If the income does not reach nishab, it is not obligatory for it to pay zakatSalah satu kegiatan ekonomi yang sangat dianjurkan oleh Islam adalah zakat. Al-Qur’an dan hadist banyak menjelaskan tentang zakat, di mana zakat sangat penting dan dianjurkannya guna untuk membersihkan harta. Selain itu, harta yang dikeluarkan zakatnya akan menjadi berkah, tumbuh, bertambah dan berkembang. Konsep keadilan pengumpulan zakat itu meliputi beberapa yaitu menggunakan prinsip keadilan dalam distribusi. harta yang dikeluarkan memenuhi syarat dan ketentuan kemudian zakat tersebut diberikan kepada golongan-golongan yang berhak menerima. Penelitian ini bertujuan untuk mengetahui begaimana konsep keadilan dalam zakat pertanian dan zakat profesi, di mana penelitian ini menggunakan pendekatan kepustakaan dan menggunakan metode pengumpulan data dan mengolah data secara valid. Keadilan dalam zakat pertanian dan zakat profesi yaitu keadilan yang berlandaskan dua prinsip keadilan (keadilan komutatif dan keadilan distributif). Zakat pertanian ialah zakat hasil pertanian seperti cengkeh, coklat, kopi, sayur-sayuran dan dapat disimpan lama yang dikeluarkan dari hasil panen dan telah mencapai nishab yaitu 5% jika tanaman itu diairi dengan alat pengairan dan jika tanaman itu diairi dengan tadah hujan maka zakatnya 10% dan tidak wajib dikeluarkan zakatnya apabila tidak mencapai nishab. Sedangkan zakat profesi ialah zakat hasil dari pemikiran, keterampilan dan keahlian seseorang yang didapat melalui jenjang pendidikan tinggi seperti (advokat, pengacara, dokter, insinyur, dll sejenisnya) dan telah mencapai nishab yaitu 2,5% yang nishabnya disamakan dengan zakat emas dan juga telah mencapai haul. Apabila pendapatannya tidak mencapai nishab maka tidak wajib atasnya mengeluarkan zakat

Implementation of Hybryd Contracts in MULIA Financing Transactions at Sharia Pawnshop

This study discusses the implementation of hybrid contract in  MULIA financing transactions at Sharia Pawnshop service unit, Pangkajene branch. The contract  uses  murabahah  and  Rahn  contract. In this study also examined the prospects of the MULIA product marketing efforts and the challenges faced in increasing the number of customer transactions. The type of research used in this thesis is the kind of descriptive research-qualitative, is the plan and structure of the inquiry for answers to questions of researchers in the form of descriptive data are obtained from the results of the in-depth interviews with the informant, observations and collect and analyze data in the form of the document and then do some checking of data with the technique of triangulation. The result of this study found some results that Sharia Pawnshop service unit, Pangkajene branch has implemented with either some provision in the MULIA transaction in accordance with the fatwa but some other of fatwa not implemented yet, for example in terms of the object of the contract should be the property of the Sharia Pawnshop before selling it to the customer also about provisions dealing with procedures using two contracts in one transaction

PERBANDINGAN MASLAHAT DALAM PANDANGAN IMAM MALIK DENGAN IMAM AL-GAZALI

The idea of benefit to Imam Malik has a style of its own, which makes the beneficiaries as a method of law that can provide special insight into the passage of a general nature, and even tend to practice the beneficiaries rather than nas, nas contextually if it is not in accordance with the socio society. Beneficiaries in view of al-Ghazali is an expression of something that will benefit and refused harm, the beneficiaries can maintain the intent Syari'a. The purpose of the Syari'ah concerning humans, there are five cases, which is preserve religion, life, intellect, lineage, and wealth. What are five things related to it are called beneficiaries. Otherwise everything can destroy five of the above named mafsadat. Differences thought benefit to Imam Malik and Imam al-Ghazali lies in the use of the ratio in the determination of the existence of a benefit. Imam Malik freer in the use of ratios to determine the existence of a benefit. While Imam al-Ghazali still assume that the ratio is able to capture the presence or absence of a benefit as justified by the revelation. Thus the applicative, Imam Malik freer in determining beneficiaries than Imam al-Ghazal

HUKUM ISLAM DAN PEMBERDAYAAN EKONOMI UMAT

Reactualization of Islamic law can be done through empowerment of fiqh and fatwa to understand that fiqh and fatwa are the product of scholars’ thought affected by the socio-cultural aspects accompanying it. The Product of that thought is used as a device to overcome the problems of the religious dimension of worship, muamalah, family law, civil and criminal. Generally, Muslims tend to assume that the product of fiqh thought is considered as religious because most of the practice and application of religious teachings are derived from fiqh, such as the ordinance of purification, prayer, fasting, pilgrimage, and etiquette for transaction which is appropriate to Shari’a guidance

KAJIAN HUKUM ISLAM PERSPEKTIF ORIENTALISME

The study of Islamic law has always been an interesting discourse to be discussed. Especially when Islamic law used as feedstock national legislation. Indonesian Islamic law reformers among the developing discourse that gave birth to the two groups with the character and tendency of thought is diametrically different. The first group, discuss the application of Islamic law with legalistic -textual approach, namely that Islamic law should be applied textually and enforced for all Indonesian Muslims . Islamic law - textual legally in Indonesia can be realized if supported by political struggle. Civic groups voiced discourse, among others, is Hizbur Tahrir Indonesia (HTI), and the Islamic Defenders Front (FPI). This group tends to struggle line radical - conservative by means of dialogue and anarchism combines street parliament. The second group, using substantial - cultural approach, namely that Islamic law does not need to be formalized in the form of legislation, but the most important is the absorption of Islamic values in the socio-cultural life of Indonesian Muslims. Acculturation Islamic values, such as honesty, liberty, justice, and equality before the law needs to be actualised in the daily life of Indonesian Muslim society is far more important than the formalization of the religious teachings . This group is represented by the Liberal Islam Network

IMPLEMENTASI HYBRID CONTRACT PADA PEMBIAYAAN MURABAHAH BIL WAKALAH DI BNI SYARIAH CABANG MAKASSAR

Hybrid contract that is collecting two or more contracts in one financing. Murabaha financing product is an example of a financing product that is often compiled with a wakalah contract that aims to make customers free to choose the items needed because the bank is unable to provide all the items customers need. This study discusses the implementation of hybrid contracts in murabaha financing wakalah with a focus of research to determine the provisions of hybrid contracts in murabaha financing wakalah and implementation of the provisions of hybrid contracts murabaha bil wakalah BNI Syariah KC Makassar.This study uses a qualitative method. Primary data in this study were obtained through direct observation and interviews. Whereas secondary data was obtained from literature such as browsers, Makassar Syariah KC Makassar Microfinance financing manuals and examples of murabahah contracts when the BNI Syariah KC Makassar was held.The results of this study indicate that there are terms and conditions for murabaha financing wakalah contained in 22 articles which emphasize starting from financing provisions to settling disputes in murabaha financing wakalah. The implementation of murabaha bil wakalah at BNI Syariah KC Makassar is also not fully in accordance with the provisions of Fatwa DSN-MUI No. 04 of 2000 concerning murabaha because the bank did not explain the purchase price of the murabahah object to the customer so that it violated the provisions of Fatwa DSN-MUI No. 04 of 2000 6 about murabaha.Hybrid contract yaitu menghimpun dua akad atau lebih dalam satu pembiayaan. Produk pembiayaan murabahah merupakan salah satu contoh produk pembiayaan yang seringkali dihimpun dengan akad wakalah yang bertujuan agar nasabah dapat dengan leluasa memilih barang yang dibutuhkan karena bank tidak mampu menyediakan semua barang keperluan nasabah. Penelitian ini membahas tentang Implementasi hybrid contract dalam pembiayaan murabahah bil wakalah dengan fokus penelitian untuk mengetahui ketentuan hybrid contract dalam pembiayaan murabahah bil wakalah dan implementasi ketentuan hybrid contract murabahah bil wakalah BNI Syariah KC Makassar. Penelitian ini menggunakan metode kualitatif. Data primer dalam penelitian ini didapatkan melalui observasi dan wawancara langsung. Sedangkan data sekunder diperoleh dari literature seperti browser, buku-buku pedoman pembiayaan Mikro BNI Syariah KC Makassar dan contoh salinan akad murabahah bil wakalah BNI Syariah KC Makassar. Hasil penelitian ini menunjukkan bahwa terdapat ketentuan dan syarat-syarat pembiayaan murabahah bil wakalah yang tertuan dalam 22 pasal yang menegaskan mulai dari ketentuan pembiayaan hingga penyelesaian perselisihan dalam pembiayaan murabahah bil wakalah. Pengimplementasian murabahah bil wakalah pada BNI Syariah KC Makassar juga belum sepenuhnya sesuai dengan ketentuan Fatwa DSN-MUI No. 04 tahun 2000 tentang murabahah karena bank tidak menjelaskan harga beli bank terhadap objek murabahah tersebut kepada nasabah sehingga hal tersebut melanggar ketentuan Fatwa DSN-MUI No. 04 tahun 2000 bulir 6 tentang murabahah

Application Of Psak 101 In The Sharia Savings And Loans Cooperative Bakti Huria Syariah K.C. Parepare

The purpose of this study is to determine the provisions for the presentation of financial statements and the application of PSAK 101 in KSPPS Bakti Huria Syariah K.C Parepare. This research includes qualitative descriptive research with data collection techniques carried out by observation, documentation and direct interviews with branch leaders and Admin Teller staff related to financial statements. The Interview Method is used to strengthen and deepen the study of the object under study. The focus of this research is focused on the application of PSAK 101 in KSPPS Bakti Huria Syariah K.C.Parepare based on sharia accounting principles, namely accountability, justice and truth. The results showed that the provisions for the presentation of financial statements at KSPPS Bakti Huria Syariah K.C.Parepare were not fully in accordance with PSAK 101 because KSPPS Bakti Huria Syariah K.C Parepare only recorded 3 components of financial statements, namely Balance Sheet, Profit and Loss, and Cash Flow.The application of PSAK 101 was in accordance with the principle of accountability because the data presented were concrete and real. However, it is not fully in accordance with the principles of justice and truth because the cooperative/business financial statements (Baitul Tanwil) are still combined with the social finance statements (Baitul Mall

DEWAN PENGAWAS SYARIAH DAN PROFESIONALISME SUMBER DAYA MANUSIA

Sharia Supervisory Board (DPS) is one of the most important part in the system of Islamic financial and banking institutions in Indonesia. The existence of DPS is recognized based on applicable laws and regulations. The existence of DPS in sharia financial institutions and sharia banking aims to oversee sharia principles that must be implemented in real terms in the contract system and transactions in Islamic financial and banking institutions. Empirically, the recognition of legislation on the existence of DPS has not been fully implemented by Islamic financial and banking institutions. In fact, recommendations regarding the findings of sharia principles violations in the contract system and transactions in sharia financial and banking institutions often receive a response from the board of directors. Therefore, the most important indicator that DPS must have is the professionalism of its human resources. Competence is a determinant factor in recruiting DPS. These competencies include aspects of mastery of fiqh muamalah theories, competency in reading financial statements, and competencies in the field of engagement law.Dewan Pengawas Syariah (DPS) bagian terpenting dalam sistem lembaga keuangan dan perbankan syariah di Indonesia. Eksistensi DPS diakui berdasarkan peraturan perundang-undangan yang berlaku. Keberadaan DPS pada lembaga keuangan syariah dan perbankan syariah bertujuan mengawasi prinsip-prinsip syariah yang harus terimplementasi secara riil dalam sistem akad dan transaksi pada lembaga keuangan dan perbankan syariah. Secara empiris, pengakuan peraturan perundang-undangan terhadap eksistensi DPS belum sepenuhnya dijalankan oleh lembaga keuangan dan perbankan syariah. Faktanya, rekomendasi-rekomendasi terkait temuan pelanggaran prinsip syariah dalam sistem akad dan transaksi pada lembaga keuangan dan perbankan syariah seringkali kurang mendapat respon dari dewan direksi. Karena itu, Indikator terpenting yang harus dimiliki DPS adalah profesionalisme sumber daya manusianya. Kompetensi menjadi faktor determinan dalam merekrut DPS. Kompetensi tersebut mencakup aspek penguasaan akan teori-teori fikih muamalah, kompetensi membaca laporan keuangan, dan kompetensi di bidang hukum perikatan

MEKANISME PENETAPAN HARGA YANG ADIL DALAM EKONOMI SYARIAH

Sistem harga saat ini berfungsi selaku salah satu indikator pembangunan ekonomi suatu negara, penetapan harga dalam pasar merupakan sesuatu yang sangat vital dimana dalam pasar yang sehat harga ditentukan pada kekuatan tawar menawar antara pedangan dan pembeli, terdapat perbedaan pandangan terkait konspe harga yang adil menurut kapitalisme, sosialisme dan Islam, selain selain itu Islam yang berpandangan mekanisme pasar yang terjadi yaitu pasar bebas dimana keseimbangan pasar dilihat pada kekuatan permintaan dan penawaran, tanpa adanya faktor yang menjadi penentu penetapan harga yang adil, oleh karena itu penelitian ini berencana guna melihat seberapa adil penilaian dalam sudut pandang masalah keuangan Islam, sedangkan strategi pemeriksaan yang digunakan yakni teknik subyektif. Hasil dari penelitian ini yaitu dalam penentuan harga dipasar sepenuhnya diserahkan pada kekuatuan permintaan dan penawaran. Harga yang tidak menimbulkan eksploitasi maupun kezaliman, yang bisa merugikan salah satu pihak yang terlibat dalam transaksi tersebut, disebut selaku harga yang wajar. Harga yang wajar yakni harga yang menguntungkan baik penjual maupun pembeli sebanding dengan harga yang dibayarkan. Kekuatan tawar menawar antara pedagang serta pembeli menentukan mekanisme penetapan harga, dimana harga ditentukan tidak hanya oleh penawaran tetapi juga oleh kekuatan permintaan. Meskipun terdapat perbedaan pendapat dikalangan ulama mengenai keterlibatan pemerintah dalam menentukan harga, pihak yang mengaharamkan berpendapat bahwa keikutsertaan dari negara dalam menentukan harga justru akan menyebabkan ketidak seimbangan dari pasar dan berpeluang untuk menzalimi kedua pihak atau salahsatunya, sedangkan pihak yang membolehkan adanya intervensi pemerintah dalam menentukan harga beralasan bahwa dalam kondisi unik otoritas publik perlu melakukan mediasi dalam penetapan biaya, perihal ini berlaku jika menyangkut kelangsungan hidup banyak orang