Vol. 5 No. 2 (2026): Al-Hiwalah : Journal Syariah Economic Law

Articles

• An Analysis of the River Fishermen Profit-Sharing System Based on the Perspective of Fiqh Muamalah in Kampung Rakyat District, South Labuhan Batu Regency

  Masleni Nasution, Universitas Islam Negeri Sumatera Utara, Indonesia
  Tuti Anggraini, Universitas Islam Negeri Sumatera Utara, Indonesia
  Waizul Qarni, Universitas Islam Negeri Sumatera Utara, Indonesia
  

  1-33

  • PDF

  Abstract View: 127 PDF Download: 130

• Unauthorized Sale of Motorcycles with Outstanding Installments A DSN-MUI Fatwa and Maslahah Mursalah Analysis

  Dimas Muhammad Hanief Arkaan, Universitas Muhammadiyah Surakarta, Indonesia
  Ahmad Imam Hambali, Universitas Muhammadiyah Surakarta, Indonesia
  Dessy Asnita, Institut Agama Islam Negeri Langsa, Indonesia
  Warda Said, Madako University, Indonesia
  Muhammad Dakhlan Gazali, Ez-zitouna University Hadhoroh Islamiya, Tunisia
  

  34-57

  • PDF

  Abstract View: 102 PDF Download: 21

• Post-Divorce Murabahah Defaults Legal Challenges in Resolving Collateral Disputes between Co-Defendants

  Eni Mawardhaningrum, Universitas Muhammadiyah Yogyakarta, Indonesia
  Leli Joko Suryono, Universitas Muhammadiyah Yogyakarta, Indonesia
  

  58-86

  • PDF

  Abstract View: 77 PDF Download: 137

• Reconstructing Islamic Bank Liability for Underlying Asset Determination in Investment Products under POJK No. 4/2026

  Indah Fatmawati, Universitas Muhammadiyah Yogyakarta, Indonesia
  Leli Joko Suryono, Universitas Muhammadiyah Yogyakarta, Indonesia
  

  87-119

  • PDF

  Abstract View: 105 PDF Download: 154

• Analysis of Production Costs and Sustainability Accounting in Broiler Chicken Farming Perspectives of Fiqh Muamalah and Hifz al-Bi’ah to Support Carbon Emission Reduction (SDG 13)

  Rezza Pramudipa, Universitas Islam Negeri Sumatera Utara, Indonesia
  Isnaini Harahap, Universitas Islam Negeri Sumatera Utara, Indonesia
  Marliyah, Universitas Islam Negeri Sumatera Utara, Indonesia
  

  120-149

  • PDF

  Abstract View: 67 PDF Download: 37

• A Fiqh Muamalah Perspective on Internal Control Systems in Achieving Accountability and Transparency in Mosque Cash Management

  Muammar Tanjung, Universitas Islam Negeri Sumatera Utara, Indonesia
  Saparuddin Siregar, Universitas Islam Negeri Sumatera Utara, Indonesia
  Hendra Harmain, Universitas Islam Negeri Sumatera Utara, Indonesia
  

  150-177

  • PDF

  Abstract View: 75 PDF Download: 59

• Accountability of School Operational Assistance (BOS) Fund Management in Islamic Educational Institutions A Non-Profit Entity Accounting Perspective and the Principle of Amanah

  Abdul Rauf Margana, Universitas Islam Negeri Sumatera Utara, Indonesia
  Nur Ahmadi Bi Rahmani, Universitas Islam Negeri Sumatera Utara, Indonesia
  Tuti Anggraini, Universitas Islam Negeri Sumatera Utara, Indonesia
  

  178-205

  • PDF

  Abstract View: 35 PDF Download: 35