Rumah Jurnal ANIS (Analisis Niaga dan Ilmu Sosial) dibentuk sebagai wadah pengelolaan jurnal ilmiah yang profesional dan berkelanjutan, dengan fokus utama pada pengembangan ilmu ekonomi, manajemen, dan akuntansi. Rumah jurnal ini berperan sebagai pusat aktivitas ilmiah, mulai dari manajemen naskah, proses review, hingga publikasi artikel ilmiah yang telah melalui penyaringan ketat. Keberadaan rumah jurnal ini juga menjadi simbol komitmen institusi terhadap peningkatan kualitas riset dan publikasi ilmiah di lingkungan perguruan tinggi maupun masyarakat luas. Dalam operasionalnya, rumah jurnal ANIS mengadopsi sistem manajemen berbasis teknologi Open Journal System (OJS), yang memudahkan proses editorial secara transparan, efisien, dan terstandar. Tim pengelola terdiri dari editor, reviewer, dan staf IT yang bekerja secara kolaboratif untuk menjaga mutu serta etika publikasi. Setiap naskah yang masuk diproses sesuai standar ilmiah dengan menerapkan double-blind peer review agar menghasilkan artikel yang kredibel dan dapat dipertanggungjawabkan secara akademik. Fokus artikel meliputi isu-isu aktual dalam pengelolaan keuangan, strategi bisnis, pembangunan ekonomi lokal, serta akuntabilitas laporan keuangan publik dan privat. Rumah jurnal ini juga terbuka untuk kolaborasi dengan berbagai institusi pendidikan, lembaga penelitian, serta asosiasi profesi dalam rangka memperluas jaringan keilmuan dan mendorong diseminasi pengetahuan yang lebih luas. Dengan semangat keterbukaan dan pengembangan keilmuan yang inklusif, rumah jurnal ANIS diharapkan mampu menjadi ruang produktif bagi para peneliti, dosen, dan mahasiswa dalam menyumbangkan gagasan dan hasil penelitiannya. Ke depan, rumah jurnal ini akan terus ditingkatkan baik dari segi kualitas artikel, indeksasi, maupun kontribusinya dalam membentuk ekosistem riset yang dinamis dan bermanfaat bagi masyarakat.
Artikel ini membahas perkembangan dalam Studi Al Qur’an mulai dari masa Nabi Muhammad saw. sampai periode terkini, menggunakan pendekatan multidisipliner. Penelitian ini bertujuan untuk menelusuri sejarah penyusunan Al-Qur’an, perkembangan metode penafsiran, serta metode-metode baru seperti hitoris-sosiologis, hermeneutik, perspektif feminis, semiotik, semantik dan analisis sastra. Selain itu, dibahas pula kontribusi keilmuan Barat dalam studi Al Qur’an. Walaupun studi mereka didasarkan pada kerangka non-teologis, studi tersebut telah memperkaya metode akademis yang digunakan oleh umat Islam dalam menafsirkan dan mengkaji Al Qur’an. Studi ini memperlihatkan bahwa pengkajian Al Qur’an senantiasa berubah dan berkembang seiring dengan tantangan zaman, serta memfasilitasi interaksi antara ajaran Islam dan ilmu pengetahuan modern. Oleh karena itu, studi Al Qur’an tidak hanya terbatas pada teksnya, tetapi juga mempertimbangkan konteks dan aspek ilmiahnya.
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This article discusses the concept of buying and selling from an Islamic economic perspective, focusing on the definition, legal basis, pillars and conditions, types of contracts, and the ethics of buying and selling according to Islamic Sharia. This research uses qualitative methods with a literature study approach (library research), which involves analyzing classical and contemporary sources in the field of fiqh muamalah, such as the Al-Qur'an, the hadith of Prophet Muhammad SAW, and the opinions of fiqh scholars. The results of the study indicate that buying and selling in Islam is a contract for the exchange of property based on the principles of willingness, justice, honesty, and benefit. Islam permits buying and selling as long as it fulfills the established pillars and conditions and is free from elements of usury, gharar (uncertainty), tadlis (deception), and other prohibited practices. In addition to the formal legal aspects, Islam also emphasizes ethics in buying and selling transactions, such as honesty, not excessively taking profits, a tolerant attitude, and giving generously in charity. Thus, the practice of buying and selling in Islamic economics is not only profit-oriented but also aims to create social justice and blessings in economic activities.
HARTA (Konsep Harta dalam Ekonomi Islam dan Konvensional)
Harta merupakan bagian penting dari kehidupan yang tidak terpisahkan dan selalu diupayakan oleh manusia dalam kehidupannya terutama di dalam Islam. Tujuan penelitian harta baik dari perspektif ekonomi Islam maupun konvensional yaitu untuk mengetahui konsep perbedaannya. Metode yang digunakan dalam penelitian ini yaitu metode kepustakaan dengan memperoleh data bukan berdasarkan pada persepsi peneliti, tetapi berdasarkan fakta-fakta konseptual maupun fakta teoritis. Melalui metode tersebut kita dapat memahami akan kandungan hukum dan konsep harta. Hasil artikel ini menunjukkan bahwa Al-Qur'an memandang harta sebagai sarana bagi manusia untuk mendekatkan diri kepada Khaliq-Nya, bukan tujuan utama yang dicari dalam kehidupan. Harta dalam ekonomi Islam sebagai Amanah yang diberikan oleh Allah kepada manusia. Manusia hanya sebagai pengelola, bukan pemilik mutlak. Islam mendorong penggunaan harta untuk memenuhi kebutuhan diri dan keluarga, berinvestasi dalam usaha yang produktif, dan berkontribusi pada kesejahteraan Masyarakat melalui zakat, infaq, dan sedekah. Sedangkan, secara konvensional harta merupakan segala sesuatu yang memiliki nilai ekonomis dan dapat dimiliki secara pribadi, tujuannya untuk memaksimalkan keuntungan dan kepuasan (utilitas) duniawi, di mana kepemilikan bersifat mutlak dan individu punya hak penuh untuk memanfaatkannya, termasuk barang yang dianggap haram dalam syariat seperti minuman keras atau daging babi, asalkan punya nilai pasar dan bisa menghasilkan laba, serta fokus pada pertumbuhan materi tanpa batasan nilai moral intrinsic. Artikel ini memberikan manfaat dalam memperluas pengetahuan terkait konsep harta baik dari segi ekonomi islam maupun konvensional.
Kebijakan Fiskal pada Masa Rasulullah SAW dan Relevansinya dengan Kebijakan Fiskal Modern (Studi Kasus: Badan Amil Zakat Nasional (BAZNAS) Kab.Tapanuli Selatan)
Kebijakan fiskal adalah langkah-langkah yang diambil oleh pemerintah untuk mengelola pendapatan dan pengeluaran negara guna mempertahankan stabilitas ekonomi serta merangsang pertumbuhan ekonomi. Artikel ini bertujuan untuk membahas relevansi kebijakan fiskal pada masa Rasulullah SAW dengan kebijakan fiskal modern yang diterapkan di Badan Amil Zakat Nasional (BAZNAS) Kab. Tapanuli Selatan. Metode yang digunakan dalam penelitian ini yaitu pendekatan kualitatif dengan metode studi kepustakaan dan studi kasus, melalui wawancara, observasi lapangan, serta telaah dokumen institusional. Hasil artikel ini menunjukkan bahwa Rasionalitas kebijakan fiskal antara zaman Rasulullah dengan kebijakan fiskal modern yang diterapkan di BAZNAS Tapanuli Selatan memiliki persamaan yaitu untuk meningkatkan stabilitas perekonomian dan kesejahteraan masyarakat miskin. Namun, perbedaannya yaitu sistem pendapatan dan pengeluaran. Kebijakan fiskal Zaman Rasulullah SAW: Pendapatan bersumber dari zakat, jizyah, kharaj, ghanimah dan fai', sedangkan pengeluarannya yaitu untuk keperluan penyebaran Islam, pendidikan, dan pengembangan ilmu pengetahuan, pembangunan infrastruktur, Pertahanan dan keamanan (armada perang), serta penyediaan layanan kesejahteraan sosial. Sedangkan, Kebijakan Fiskal Modern yang diterapkan BAZNAS Tapsel: Pendapatan bersumber dari zakat, infaq dan sedekah. Sedangkan pengeluarannya yaitu untuk bantuan beasiswa pendidikan, bantuan bencana alam, bantuan modal usaha, bantuan santunan fakir miskin, bantuan kesehatan, hingga bantuan sarana ibadah. Artikel ini bermaksud untuk memberikan pengetahuan terbaru terkait relevansi kebijakan fiskal zaman Rasulullah SAW dengan kebijakan modern.
Islam merupakan agama yang diturunkan oleh Allah SWT kepada Nabi Muhammad SAW yang mengatur hubungan manusia dengan Allah SWT, mengatur hubungan manusia dengan dirinya sendiri dan mengatur hubungan manusia dengan sesamanya. Artikel ini bertujuan untuk mengkaji tentang studi ekonomi Islam dalam menciptakan sistem ekonomi yang adil dan sejahtera melalui prinsip-prinsip syariah Islam, seperti larangan riba, gharar (ketidakpastian),dan maysir (perjudian). Metode yang digunakan dalam artikel ini yaitu metode studi pustaka dengan pendekatan kualitatif yang mana data dikumpulkan dari referensi buku, jurnal dan beberapa artikel terkait studi ekonomi Islam. Hasil artikel ini menunjukkan bahwa dalam perspektif Islam, Allah SWT adalah pemilik tertinggi atas segala sesuatu di bumi. Islam memandang perekonomian harus dijalankan dengan tujuan kepemilikan properti. Kepemilikan manusia bersifat relatif dan terbatas pada pengelolaan dan penggunaan sumber daya sesuai dengan petunjuk-Nya. Gagasan pembangunan ekonomi Islam mendorong manusia untuk mewujudkan hakikat sejatnya yaitu terwujudnya keselarasan antara kebahagiaan didunia dan akhirat. Pembangunan Islam sangat menekankan unsur-unsur moral dan spritual, terlepas dari manifestasi lahiriah yang tidak diterkankan oleh pembangunan konvensional. Artikel ini berkontribusi dalam memperluas literasi publik mengenai teori dan perkembangan ekonomi Islam.
Strategi Jual Beli Kue Ulang Tahun Dengan Sistem Pesanan Menurut Perspektif Ekonomi Islam (Studi Kasus Di Aroma Bakery And Cakeshop Sibuhuan)
This research aims: (1) To find out the strategy for buying and selling orders in Islamic economics. (2) To find out the strategy for buying and selling birthday cakes using an order system according to an Islamic economic perspective at Aroma Bakery and Cakeshop Sibuhuan. The results of the research show that: (1) The Order Buying and Selling Strategy in Islamic Economics must fulfill the pillars of order buying and selling, namely the parties involved (seller and buyer), the object of the transaction for the goods being contracted, the order price or capital paid and the qobul agreement. For the terms of sale and purchase orders, the money must be paid in part and the remainder after completion of the order, the goods become a debt for the seller, the goods can be delivered according to the time promised, the size of the goods must be clear, the nature of the goods known and stated, and the place of recipient stated. Apart from being harmonious and the conditions being met, it is clear that the product is appropriate and everything meets the rules. Meanwhile, if the buyer feels that the goods they ordered do not comply with the specifications, the seller will be fully responsible if the negligence was indeed from the seller himself (2) Strategy for Buying and Selling Birthday Cakes Using an Order System According to an Islamic Economic Perspective at Aroma Bakery and Cakeshop Sibuhuan has been completed. according to where the terms and conditions for buying and selling orders have been fulfilled, namely ordering the desired product either via the Facebook, Instagran or Whatsapp application, or you can go directly to Aroma Bakery and Cakeshop Sibuhuan, if the order has been confirmed and approved by both parties then the buyer will be directed to make payment of receipts via transfer according to the account number provided by the admin for those who order the Facebook, Instagran or Whatsaap application, and pay directly for orders who go directly to Aroma Bakery and Cakeshop Sibuhuan. If the payment transaction has been completed by the buyer, the buyer sends proof of transfer to the admin, then after the buyer's order is processed, it will be sent according to the schedule set by both parties.
Penerapan Sistem Gadai Emas Dalam Meningkatkan Ekonomi Masyarakat Sibuhuan Pada PT. Pegadaian Syariah UPS Sibuhuan
This study aims to determine the implementation of the gold pawn system in PT. UPS Sibuhuaan Sharia Pawnshop and to find out the application of the gold pawn system in improving the economy of the Sibuhuan community at PT. UPS Sibuhuan Sharia Pawnshop. This type of research is filed Research (field research). The data sources used by the researcher in this study are primary and secondary data. The data collection method is through interviews, observations and documentation and the data analysis method is data reduction, data presentation and conclusion drawn. The results of the study show that 1) the implementation of the gold pawn system in PT. UPS Sibuhuan Sharia Pawnshop is its application by starting the initial stage of gold pawn financing, the assessment stage is carried out by testing and researching the gold, the gold pawn financing disbursement stage, the Gold Pawn Financing Maturity stage, the gold pawn financing repayment stage. The application of the gold pawn system in an effort to improve the economy of the Sibuhuan community at PT.
Praktik Penimbangan Dalam Akad Jual Beli Buah Kelapa Sawit Menurut Perspektif Ekonomi Islam Di Desa Sipagabu Kecamatan Aek Nabara Barumun
This study aims to determine the form of practice of weighing the sale and purchase of oil palm fruit in Sipagabu and Islamic economic review of the practice of weighing the sale and purchase of oil palm fruit in Sipagabu. The research conducted by the author is a field research that is directly related to the object under study. The method used in this research is descriptive qualitative method. Descriptive research is research that guides researchers to explore and portray social situations thoroughly, broadly and in depth. The research subjects include sellers and buyers of oil palm fruit, while the object of research is the practice of weighing in the sale and purchase contract of oil palm fruit from an Islamic economic perspective. Data collection was conducted through observation, interviews, and documentation. Data analysis includes data reduction, data presentation, and conclusion drawing. Based on the results of the research and discussion in this study, it can be concluded that the practice of buying and selling oil palm in Sipagabu Village has followed the pillars and conditions in buying and selling, even though there are deductions in each weighing of 10 kilograms and scales that shake slightly upwards, this is already a good thing.
Implementasi Akad Ujrah Pada Jasa Pengiriman Barang (Studi Kasus Di J&T Express DP Sosa, Kecamatan Sosa)
This research aims: To understand the concept of ujrah from an Islamic economic perspective and to determine the implementation of the ujrah contract in goods delivery services at J&T Express DP Sosa, Sosa District. The results of the research show that: There are four concepts of ujrah in an Islamic economic perspective that must exist, namely aqid (person who makes a contract), shighat contract, ujroh (wages), and benefits. In delivering goods at J&T Express, DP Sosa has fulfilled several pillars of the contract. For example, people who enter into a contract are required to know the benefits of the goods being contracted so that they can prevent pregnancy. Sighat contract is an expression of the parties entering into the contract here, J&T and the consumer have entered into Sighat Contract with Islamic provisions. Wages can be given to J&T Express DP Sosa for services provided by consumers or customers. Like what consumers do to J&T if they have completed the agreed transaction. The implementation of the ujrah contract for goods delivery services at J&T Express DP Sosa, Sosa District, is in accordance with the ujrah contract. Regarding the estimated time given by J&T Express DP Sosa to consumers at the beginning of the transaction, this is an estimate or temporary prediction to consumers that the goods will arrive within a certain number of days. However, if the goods do not arrive by the agreed time, this does not violate the ujrah contract between J&T Express DP Sosa and the consumer. The ujrah contract between both parties remains valid even if the delivery period exceeds the initial agreement. J&T has also informed consumers that delays in package delivery only occur during online shopping events such as those on Shopee, Lazada, Tokopedia, and others.
Pengaruh Literasi Keuangan Syariah Terhadap Minat Masyarakat Menggunakan Produk Pegadaian Syariah Di Desa Aer Bale Kecamatan Sosa
The aim of this research is to find out how sharia financial literacy influences people's interest in using sharia pawnshop products in Aer Bale Village, Sosa District. This research uses a quantitative approach. The data collection technique used was a questionnaire. From a population of 105 people, a total of 31 samples can be obtained in this research using data analysis techniques using validity, reliability, correlation coefficient, determination coefficient and hypothesis testing.Based on the results of research carried out by researchers, it can be concluded that: (1) Sharia financial literacy is an individual's knowledge and ability to manage finances for the purpose of making decisions in accordance with the law and basic principles of sharia which will then benefit society in the future . In terms of sharia economic principles, sharia financial literacy provides several benefits: first, sharia financial literacy embedded in an individual will make the decision-making process based on sharia principles easier. Second, the more people invest and save, it is hoped that economic activity will run stably, because the sharia financial system strictly prohibits usury or interest, maysir (speculation), and also tadlis (fraud). Third, sharia financial literacy also provides benefits for the state, sharia financial institutions as financial service providers play a role in providing capital services in financial services and even sharia financial consultations. (2) The results of the T test research show that there is a significant influence between sharia financial literacy on people's interest in using sharia pawnshop products in Aer Bale village, Sosa District, as evidenced by the calculation results of the tcount > ttable value, namely 4.655 > 2.045. This means that partially the sharia financial literacy variable has a significant effect on people's interest in using sharia pawnshop products in Aer Bale village, Sosa District.
Konsep Discount Pada Jual Beli Dalam Perspektif Ekonomi Islam (Studi Kasus Indomaret Lingkungan II Pasar Sibuhuan)
This thesis aims: (1) To understand the concept of discounts on buying and selling in Islamic economics. (2) To understand the concept of discounts in buying and selling from an Islamic economic perspective (case study of Indomaret Environment II Sibuhuan Market). The research results show that: (1) The concept of discounts in buying and selling in Islamic economics is carried out on a voluntary basis (antaradhin) without containing elements of coercion (ikrah), creates social services (tahqiq al-khidmah al-ijtima'iyah), creates justice and balance (al-'adlu wa at-tawazun), no deception ('adam al-gharar), and finally Profitable/profitable (al-Istirbah) there is no problem buying and selling on a discount system to get a discount. (2) The concept of discounts in buying and selling is in accordance with the Islamic economic perspective of pillars and conditions. Judging from the terms and conditions, the sale and purchase was carried out at Indomaret Environment II Sibuhuan Market. These conditions include that the seller and buyer have carried out the sale and purchase willingly and voluntarily, without any coercion and that both parties are competent in carrying out the practice of buying and selling, namely that he is amukallaf and a rasyid. Regarding the object of sale and purchase, it is a holy and useful item, not an unclean item or an item that is haram, it is full property, the object of sale and purchase can be handed over, and the amount of payment is clearly known by both parties so as to avoid gharar.
Implementasi Jual Beli Tanah Kavlingan Desa Janjilobi Dengan Sistem Angsuran Menurut Perspektif Ekonomi Islam
This research aims: to understand the concept of buying and selling with an installment system from an Islamic economic perspective and to find out how the sale and purchase of plots of land in Janjilobi Village are implemented using an installment system according to an Islamic economic perspective. The research results show that: The concept of buying and selling with an installment system in an Islamic economic perspective is permitted. This is said by a number of scholars that there are four pillars of buying and selling in installments, namely: The seller, he must own the goods he is selling or have permission to sell them and have common sense. It is stipulated that the buyer is allowed to act in the sense that he is not insane (insane). Sighat, an expression of consent and qabul which shows the agreement between the two parties who entered into the contract and agreement. Ma'qud 'alaih (object of the contract), is something that is permitted to be sold, is clean, can be handed over to the buyer and can be known to the buyer, even by its characteristics. The implementation of the sale and purchase of plots of land in Janjilobi Village with an installment system is in accordance with the Islamic economic perspective and has fulfilled the requirements and pillars of buying and selling in installments where a plot of land is sold and purchased by a buyer in installments over a period of one to five years and there is a payment system in place. once a month, some once every two months and some once every three months, then the seller submits an agreement and the buyer agrees that if the buyer cannot continue paying the installments or the debt is in arrears, then the land must be sold and the seller will buy it back. initial land. The buyer really needs the land to build a house, so he goes to the land seller to negotiate. However, before making the contract, the seller must first make an agreement with the buyer to sell the land back to him. The payment of the debt had been going on for about two years, but there were internal problems with the buyer, so the buyer could no longer pay the debt and finally sold the land back to the seller. The seller bought the land at a lower price than the initial sale price, but this time he paid in cash. The remaining debt has been paid off with the proceeds from the second land sale, so the sale money is not all directly given to the buyer, but is deducted from the remaining debt, so that the debt has been paid off from that money.
Pengertian Tasawuf Dan Sejarah Kemunculannya
Sufism is a branch of Islamic scholarship that focuses on spiritual development and the purification of the soul with the aim of attaining closeness to Allah (SWT). This study seeks to elaborate on the definition of Sufism, the origin of the term, the sources of its teachings, its historical development, as well as the diversity of practices and major figures within the Sufi tradition. The research employs a library research method by examining various relevant classical and contemporary literatures. The findings indicate that Sufism is rooted in the teachings of the Qur’an and Hadith, which emphasize the values of ihsan, tazkiyat al-nafs, and ma‘rifatullah. Historically, Sufism has undergone a transformation from individual spiritual practices to an organized institutional system in the form of tariqah. Sufism has also given rise to various schools of thought, such as ethical (akhlaqi), practical (amali), and philosophical (falsafi) Sufism, and involves prominent figures including Al-Ghazali, Al-Junaid, and Rabi‘ah al-Adawiyah. This study affirms that Sufism functions not only as a spiritual discipline but also as an ethical and moral system that plays a significant role in shaping character and maintaining inner balance among Muslims.
Fiscal Policy during the Prophet Muhammad’s Era and Its Relevance to Modern Fiscal Policy: A Case Study of BAZNAS South Tapanuli
Fiscal policy in Islamic economics is not merely oriented toward efficiency in public finance management but is fundamentally grounded in the principles of justice, public welfare, and equitable distribution. These principles were systematically implemented during the time of Prophet Muhammad (peace be upon him) through fiscal instruments such as zakat, ushr, kharaj, jizyah, fai’, and ghanimah, which functioned as tools for redistribution and economic stabilization. This study aims to examine fiscal policy during the Prophet’s era and assess its relevance to contemporary fiscal practices through a case study of BAZNAS South Tapanuli. Employing a qualitative approach, this research integrates library research with a case study method, using interviews, field observations, and institutional document analysis. The findings indicate that zakat management at BAZNAS South Tapanuli represents an adaptation of Islamic fiscal principles through decentralized collection mechanisms, digital payment systems, and a productive zakat distribution model oriented toward mustahik empowerment. Nevertheless, the effectiveness of modern Islamic fiscal policy remains constrained by limited public zakat compliance and the absence of systematic post-distribution impact evaluation.
The Rahn Contract in Islamic Fiqh al-Muʿamalat: A Descriptive Analysis of Its Concept, Pillars, and Mechanisms
Rahn is a fundamental contract in Islamic jurisprudence (fiqh muamalah) that functions as a collateral mechanism to secure debt transactions while upholding principles of justice, trust, and asset protection. Along with the expansion of contemporary Islamic financial institutions, particularly Islamic pawnshops, the implementation of rahn requires a comprehensive understanding of its juridical foundations and operational mechanisms. This study aims to provide a descriptive analysis of the rahn contract by focusing on three main aspects: the conceptual framework of rahn in fiqh muamalah, its pillars and legal requirements, and its implementation mechanism in contemporary Islamic financial practices. This research employs a qualitative approach through library research, drawing upon classical fiqh literature, contemporary Islamic finance studies, international sharia standards, national regulations, and recent academic publications. The findings indicate that rahn is a legally valid auxiliary contract grounded in the Qur’an and Sunnah, designed to safeguard the rights of contracting parties without involving riba or gharar. Proper fulfillment of its pillars and conditions, supported by transparent and sharia-compliant operational mechanisms, is essential to ensure alignment with maqāṣid al-sharīʿah, particularly the protection of wealth and prevention of economic injustice.
Konsep Titipan (Wadi’ah) Bahan Bangunan Dalam Perspektif Ekonomi Islam (Studi Kasus Di UD. Sejahtera Kampung Saroha Kecamatan Barumun)
This research aims: To understand the concept of deposit (wadi'ah) in an Islamic economic perspective. To understand the concept of deposit (wadi'ah) for building materials from an Islamic economic perspective at UD. Prosperous Saroha Village, Barumun District. The results of the research show that: The concept of entrustment (wadi'ah) in an Islamic economic perspective meets the requirements and pillars of wadi'ah, including that there are two people who have entered into a contract consisting of the depositor and the recipient of the deposit, there is something that is entrusted (Wadi'ah or Muwada' ), there is shighat (ijab and qabul), the person entrusted with the entrusted item takes good care of the entrusted item and the concept of entrustment (wadi'ah) used is wadiah yad dhamanah, where the recipient of the entrusted item can use the entrusted item with the owner's permission and guarantees to return it. the deposit in full at any time when the owner wishes. The concept of entrustment (wadi'ah) for building materials at UD. Sejahtera Kampung Saroha, Barumun District is in accordance with an Islamic economic perspective because there is no loss between the two people who have agreed to the contract consisting of the depositor and recipient of the deposit, the building materials that have been saved are already there when the depositor asks for them, and the job of workers at the building shop is to deliver the building materials to the mentioned place. goods that have been entrusted by other people are allowed to be sold to other people, but with the caveat that when the buyer or person who entrusts the goods wants to take the goods, they must already have the goods in place (in the shop). Building material savings activities are that everything is interrelated and interrelated. complement, please help so that the values ​​of trust between each other are prioritized and put forward. The benefit of individuals and society is the most important thing in economic life.
Konsep Dasar Jual Beli Dalam Perspektif Ekonomi Islam
Buying and selling (al-bay‘) is a form of muamalah that is closely related to daily human life and plays a vital role in the lawful circulation of wealth. However, the rapid development of transaction models, particularly in modern and digital economic systems, may lead to practices that deviate from Islamic principles if they are not properly understood. The main issue addressed in this study is the lack of comprehensive understanding of buying and selling in Islamic law, including its legal foundations, types, pillars and conditions, ethical values, principles, and prohibited transactions. This study aims to analyze the concept of buying and selling from the perspective of fiqh muamalah as a guideline for conducting economic activities in accordance with Islamic law. The research employs a descriptive qualitative method using a library research approach. The research instrument consists of documentation of primary and secondary data sources, including books on fiqh muamalah, Islamic economics literature, and relevant academic journals. The subject of this research is the concept and regulations of buying and selling in Islam as discussed in authoritative literature, without involving human respondents, and the research is non-field based. The findings indicate that buying and selling is permissible in Islam as long as it fulfills the pillars and conditions of a valid contract and is free from elements of riba, gharar, fraud, and injustice. In conclusion, the application of Islamic ethical values, principles, and the concept of khiyar is essential to ensure justice, legal certainty, and economic blessings in Islamic commercial transactions.
Analisis Sewa Menyewa Minibus pada PT. Barumun Jaya Mandiri Dalam Perspektif Ekonomi Islam
The results of the study indicate that: (1) The concept of renting in the perspective of Islamic economics must meet the requirements and pillars, namely 'aqidayan, namely musta'jir, mu'ajir, shigat, Ma'jur (wages) and benefits from the goods being rented. To be more precise, in the rental agreement there is an agreement where the tenant must pay or provide compensation or benefits from the objects or goods owned by the owner of the goods being lent. The law of renting is mubah or permitted. In renting there must be goods being rented, tenants, lessors, compensation and an agreement between the owner of the goods and the lessee. (2) Analysis of renting minibuses at PT. Barumun Jaya Mandiri in the perspective of Islamic Economics, seen from the pillars and conditions of renting, it is in accordance with the concept of Islamic economics, but in the implementation of the agreement there is no handshake between the two parties. Based on the results of research conducted by researchers through interviews, namely there are people who rent cars, car renters, minibus rental agreements at PT. Barumun Jaya Mandiri are carried out verbally, money or wages from renting minibuses at PT. Barumun Jaya Mandiri according to the prevailing market price, the benefits of the goods rented by PT. Barumun Jaya Mandiri are mini buses and according to the car desired by the renter. If there is damage, it is the responsibility of the renter or according to the agreement at the beginning of the contract. In the implementation of renting a minibus at PT. Barumun Jaya Mandiri can be done online or via telephone and WhatsApp if you already know each other.
This study aims to examine the fundamental concepts of hadith and sunnah, describe the historical development of hadith studies from the time of Prophet Muhammad (peace be upon him) to the contemporary era, and analyze the main approaches used to preserve hadith authenticity. The research employs a qualitative descriptive method using a library research approach by analyzing primary and secondary sources such as hadith compilations, scholarly books, and relevant academic journals. The findings indicate that hadith studies have developed gradually through several historical phases, including oral transmission, systematic codification, and the refinement of sanad and matn criticism methodologies. Furthermore, hadith studies continue to evolve by integrating classical and modern approaches to address contemporary challenges, including orientalist critiques. Thus, hadith studies remain a vital scholarly discipline in safeguarding the authenticity of the Prophet’s teachings as a foundation of Islamic law and guidance.
Kebijakan Fiskal pada Masa Rasulullah SAW dan Relevansinya dengan Kebijakan Fiskal Modern
This study examines fiscal policy during the era of Prophet Muhammad SAW and its relevance to modern fiscal policy implemented by BAZNAS of South Tapanuli Regency. The purpose of this research is to analyze the principles of fiscal policy applied during the Prophet’s era and their implementation in contemporary zakat management. The research employs field research with a qualitative approach, supported by library research. Research instruments include structured interview guidelines and documentation. The research subjects are administrators of BAZNAS of South Tapanuli Regency, with the research location in South Tapanuli Regency, North Sumatra Province, Indonesia. The results show that fiscal policy during the era of Prophet Muhammad SAW emphasized the principles of justice, equitable distribution, public welfare, and trustworthiness in managing public finances. These principles are reflected in BAZNAS’s zakat management system, which is planned, transparent, and oriented toward the empowerment of zakat beneficiaries (mustahiq). Zakat distribution is implemented not only in a consumptive manner but also through productive programs aimed at fostering economic self-reliance. Furthermore, the study finds that strengthening moral values, providing continuous guidance, and conducting program evaluations are crucial factors in enhancing the effectiveness of zakat-based fiscal policy. In conclusion, the fiscal policy of Prophet Muhammad SAW remains relevant as both a normative and practical reference for strengthening modern fiscal policy to achieve just and sustainable social welfare.