Vol. 3 No. 1 (2020): Al-Musthofa: Journal of Sharia Economics

Qiyas is the fourth source of law in Islam, apart from the disagreements that occur among the scholars regarding the jujjahan of qiyas, this method of taking the law provides a wide way in which all the problems we face can be found a legal basis. In this way there is no reason for us to leave something without legal clarity. Although this is an excuse for those who reject qiyas even though they base their statements on the word of Allah SWT., But logically it is also impossible for something to be left without a decision, only that issue is not discussed in the text. However, the qiyas method as the fourth source of law must still prioritize the provisions of the three previous sources of law. Judging from the various kinds of 'illat, then the exploration of the law through the way of qiyas, must be carried out carefully and carefully.

The dynamics of development and innovation of Islamic financial contracts in the Islamic economy, of course, will increasingly model according to the times. Therefore, it is a challenge that Muslim scholars must answer so as not to become a concern for the ummah when the application of Islamic financial contracts is packaged in a modern way so that on the one hand they must use the qiyas method to determine their legal status. This noble project, for example, can be formulated in an encyclopedia of contemporary sharia financial contracts that uses the qiyass method in determining the ashl and furu'nya from the perspective of Islamic law.

The purpose of this study is to analyze the financial performance of Islamic banking which is measured by three variables, namely Capital Adequacy Ratio (CAR), Third Party Funds,   Non Performing Financing (NPF) on Islamic Banking Financing which is listed on the Indonesia Stock Exchange. This type of quantitative research uses secondary data. The population of this study were 16 companies with a sample of 10 companies with a research period of five years in order to obtain a sample of 50 samples. The analysis technique used in this research is Multiple Linear Regression. After testing, the results show that partially the Capital Adequacy Ratio (CAR), Third Party Funds, Non Performing Financing (NPF) have an influence on the financing of Islamic banking. Simultaneous test results based on table F show that the Capital Adequacy Ratio (CAR), Third Party Funds (DPK), Non Performing Financing (NPF) on Islamic banking financing have an influence.

This study aims to determine whether there is wa'd accounting in the murabahah financing contract. Wa'd accounting has an impact on financial reports, especially related to murabahah financing in financial institutions, both banking and non-banking. In Wa'd Accounting, there is an alternative accounting treatment for items that are hedged. However, Wa'd accounting has not met the criteria for assets or liabilities so that it is not recognized in the financial statements when giving or receiving wa'd from other parties.

This study aims to determine the role of Bank Muamalat KCP Sumenep to empowerment and developing the economy in Sumenep Regency. This research uses qualitative methods and descriptive data analysis techniques. The object of research is Bank Muamalat KCP Sumenep. The results showed that the role Bank Muamalat KCP Sumenep is  very important to empowerment and developing the economy in Sumenep Regency. These roles are: developing the Hajj and Umrah service business segments, collaborating with educational institutions, as well as marine commodity-based businesses. Adding a repertoire of Islamic economic institutions in Sumenep and creating synergies with the Bank Perkreditan Rakyat Syariah (BPRS) in Sumenep Regency.

Corn cutting has become a rooted tradition in the Sembilangan community. A village is located in Bangkalan Madura District. Unlike the general muamalah transaction rules which require that the goods be certain and clear. This practice uses a sampling technique to determine the quality of the maize. Each paddy field is taken five to seven fruits. Meanwhile, determining the price based on land area. This research is a type of field research with a descriptive analysis method with a juridical empirical approach. The primary data source used is data obtained from the local village, while the secondary data source is obtained from books related to buying and selling, one of which is the fiqih mu'amalah book. The results showed that the sale and purchase of maize by means of slaughter included 'urf which is not against syar'i, entered into the jizaf (estimation) buying and selling model, namely buying and selling without knowing the content of the goods and the scales in detail, but basically the goods those that are sold have certain measurements, weights or numbers in detail. Buying and selling jizaf is a light gharar category.