Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah

MANAGEMENT OF ALMS FUNDS AT THE BAITURRAHMAN GRAND MOSQUE OF ACEH ACCORDING TO THE CONCEPT OF RI'AYAH AL-MASJID

2025-04-28T17:02:44+08:00

This research aims to examine the management system and utilisation of alms funds within the framework of the concept of ri'ayah al-masjid at the Baiturrahman Grand Mosque. The focus of the research covers various aspects, such as the physical condition of the building, architecture, facilities, beauty, cleanliness, security, and management functions. Through a qualitative approach, this research aims to identify inhibiting factors in the management of alms funds and analyze in depth the effectiveness of the management and utilization of these funds. Data collection methods include interviews and documentation, with the research results presented in a narrative. Based on the study results, the management and utilization of alms funds at the Baiturrahman Grand Mosque have been running well, indicated by the preparation of financial reports regularly every month. However, from the perspective of ri'ayah al-masjid, the maintenance of the Baiturrahman Grand Mosque facilities still faces several obstacles. For example, several facilities are still lacking in maintenance, which has an impact on the disruption of the comfort of worshipers when they worship.

ZONING SYSTEM IN IRRIGATING RICE FIELDS IN KEULILING RESERVOIR ACCORDING TO THE CONCEPT OF HAQ AL-MAJRA

2025-04-24T15:07:41+08:00

Management and supervision of irrigation in Keuliling Reservoir play an important role in ensuring adequate water supply for rice farming in the region. By implementing a zoning system, air distribution can be carried out evenly to various areas in need so that each farmer has the right to the air used for their rice fields. However, in practice, injustice in the distribution of air often arises, such as unilateral control by several farmers, which can disrupt the distribution that should be fair. To overcome this, deliberation and coordination between farmers are needed, which can be facilitated through the Water User Farmers Association (P3K) to plan joint air needs before the planting season begins. In addition, the concept of haq al-majra is also relevant in the management of rice field irrigation, especially in Cot Glie District, where farmers are given the right to utilize water channels on other people's land for the benefit of irrigating their rice fields, as long as it does not cause harm to other parties. The application of haq al-majra aims to create justice and harmony between farmers in the use of water. However, practices in the field are often disrupted by acts of injustice, such as blocking or unilaterally controlling water channels. Therefore, the implementation of haq al-majra must be carried out with full responsibility and prioritize long-term principles to ensure fair air distribution and avoid losses for other farmers.

THE APPLICATION OF HYBRID CONTRACT SYSTEM IN GALA BANK FINANCING ACCORDING TO FIQH MUAMALAH

2025-05-07T17:22:21+08:00

Bank Gala is a product of KSPPS Baitul Qiradh Gala in Abdya district of Aceh, which supports local farmers by offering profit-sharing loans through two contract financing systems. This study addresses the legality of the two-contract system implementation in the financing scheme. The study uses a qualitative method, with primary and secondary data from interviews, observations, and documentation. The results show that, first, provisions and practices for implementing the two-contract system in sharia financing at KSPPS Baitul Qiradh Gala Muamalah are based on the company's provisions and the fatwa. Second, the Acehnese Ulama argue that the two-contract system's application to sharia financial institutions is the same as the Indonesian ulama's opinion: the system is permissible as long as the two contracts complement or perfect each other, which is Islamic. Third, the Islamic economic law perspective on implementing the two contracts for Bank Gala financing at KSPPS is based on its provisions, with the benefit of combining the two contracts, there is a principle of risk sharing between the customer and the cooperative, mutual help, and investment can benefit both parties by sharing profits and other benefits.

TAXPAYER COMPLIANCE AFTER USING THE TAPPING BOX ACCORDING TO LOCAL REGULATION

2025-05-15T15:37:30+08:00

Implementing the Tapping box as a transaction recording device on hotel tax is one of the efforts to modernise local tax administration to improve transparency and accuracy of tax reporting. This study aims to determine taxpayer compliance with Mayor Regulation No. 21 of 2020 on the hotel business in the city of Banda Aceh. The research method used is empirical juridical research, through a qualitative approach with data collection techniques through direct observation, interviews with managers of 61 hotels in the city of Banda Aceh and officers of the Banda Aceh City Financial Management Agency, and documentation related to the application of tapping boxes. The results showed that applying the Tapping box significantly increased hotel taxpayer compliance in reporting and paying taxes, because this tool minimizes turnover reporting fraud and facilitates local government supervision. In addition, tax compliance is also influenced by taxpayer awareness and the existence of administrative sanctions for those who refuse to install Tapping boxes. Thus, using Tapping boxes effectively increases hotel tax compliance and optimizes local tax revenue in Banda Aceh City.

RIGHT TO PURCHASE OF THE GOVERNMENT'S SUBSIDISED HOUSES BY UNQUALIFIED BENEFICIARIES BASED ON ISLAMIC ECONOMIC LAW

2025-05-14T17:26:22+08:00

Home Ownership Loans (KPR) in the community are not only in demand by those with middle income or target groups as regulated by the Minister of Public Works and Public Housing (PUPR) Number 242/KPTS/M/2020, but also those with high income. Such ownership is a common ownership, known by the developer and the bank appointed as the debtor by the government without any legal sanctions. In practice, existing motives such as profit-seeking, investment, and others are carried out in various ways. The problem is the legal aspect of the validity of mortgage ownership by non-target groups, which is further elaborated into 1) How is the mechanism of ownership of subsidised houses regulated in the Decree of the Minister of Public Works and Public Housing (PUPR) Number 242/KPTS/M/2020, and 2) how is the legal certainty of the ownership contract of subsidised houses according to the Ministerial Decree in the perspective of ghasab law—seeing the importance of knowing how Islamic law reviews the ownership of subsidised houses/mortgages by non-target groups. This research uses descriptive analysis. Data sources are divided into two types: legal sources, such as regulations and fiqh studies. Second, field data will be collected through interviews and observations at the locations of subsidised houses around Banda Aceh.

SHARIA-BASED ECONOMIC MANAGEMENT POLICIES IN POVERTY ALLEVIATION IN PIDIE DISTRICT, INDONESIA

2025-05-18T17:06:49+08:00

Poverty is a multifaceted issue within a nation's existence. This situation also applies to District Pidie, an area in Aceh characterised by a significant poverty rate. This poverty issue is influenced by multiple indicators; therefore, a systematic and focused approach is required to address it effectively. This research aims to examine the policies of the Pidie Regency administration, the execution of these policies in addressing poverty, and the successful and effective measures implemented by the Pidie government to resolve poverty issues. This writing employs a qualitative descriptive research method. Data were acquired by observation, interviews, and documentation. The study findings revealed that the Pidie Government's poverty alleviation policy was organised around many strategies: right focus, right locus, right mode, right target, right amount, and right time. The adopted policies encompass elements seen as indices of poverty, specifically health, food, infrastructure, employment, and education. The execution of the Pidie Government's strategies to alleviate poverty is structured according to established indicators, including the allocation of individual land, acquisition of technological resources and infrastructure, scholarships for underprivileged children/groups, construction of educational facilities, provision of non-formal education resources, health insurance, support for individuals with disabilities, hospital referral services, regional development initiatives, autonomous village development, market operations, road construction, bridge construction, among others.

RISK ANALYSIS OF MUSYARAKAH FINANCING AT BANK ACEH SYARIAH, INDONESIA

2025-05-23T23:28:18+08:00

Musyarakah financing is one form of sharia-based financing applied by Islamic financial institutions, including Bank Aceh Syariah. This article aims to identify the risks in the musyarakah financing scheme. This research uses an empirical juridical approach with a descriptive qualitative method. Data were obtained through interviews with Bank Aceh Syari’ah employees and analysis of related documents. The results showed that Bank Aceh Syari’ah implemented risk management policies by periodically assessing customer eligibility and monitoring financing. However, there are obstacles in implementation, such as low customer interest in profit-sharing schemes and a lack of understanding of musyarakah contracts. This study suggests increasing socialisation and Islamic financial literacy in the community and strengthening risk mitigation policies to improve the effectiveness of musyarakah financing at Bank Aceh Syari’ah.

LEGAL PROTECTION IN MOTORCYCLE PURCHASE TRANSACTIONS THROUGH LEASING ACCORDING TO THE CONCEPT OF MURABAHAH

2025-05-31T00:21:26+08:00

This article examines the implementation of consumer rights and responsibilities in motorcycle purchase transactions via leasing at PT Mandala Multi-Finance, focusing on those that apply murabahah contracts. Mandala multi-finance, with a focus on transactions involving murabahah contracts. This research uses a juridical-empirical approach, with primary data obtained through interviews with leasing owners, users, and experts in Islamic economic law. The study results indicate that, when leasing is implemented, there are often cases of default, usually committed by the lessee (the borrower). These defaults can take various forms, such as subleasing, using the goods as collateral for debt, failing to pay late fees, failing to pay due instalments, and delaying lease payments. In some cases, the lessee deliberately misappropriates the goods by selling them. As a result of these breaches of contract, financing companies may suffer losses and have the right to file lawsuits under applicable laws. PT Mandala Multifinance, as a financing institution, must ensure that Islamic standards and relevant regulations are followed in all transactions. The company must draft transparent and balanced contracts and provide consumers with sufficient information regarding their rights and responsibilities. Furthermore, the company must ensure that the vehicle repossession process is carried out by legal procedures, including registering fiduciary guarantees and notifying consumers adequately. By applying the principles of transparency, fairness and compliance with existing regulations, motorcycle leasing at PT Mandala Multi-finance is expected to run smoothly and provide the best legal protection for consumers. Mandala Multifinance will run smoothly and provide consumers with legal protection.