JISRAH: Jurnal Integrasi Ilmu Syariah

Protectionist Tax Policies and Sustainable Development: A Critical Analysis through Fiqh Muamalah and Islamic Economic Principles

Achmad Muchson Tohari — 2025-12-15

Protectionist tax policies represent a significant shift in fiscal approaches to global trade, with far-reaching implications for the international economic order. Measures such as increased import tariffs and withdrawal from multilateral trade agreements have sparked considerable ethical and legal debates, particularly within the framework of Islamic economics, which emphasizes justice (adl), public welfare (maslahah), and the prohibition of harm (dharar). This study aims to analyze the legality of such protectionist fiscal policies through the lens of fiqh muamalah and Islamic economics. Employing a qualitative, literature-based approach (conceptual paper), this research examines core theoretical constructs in Islamic economic jurisprudence and synthesizes relevant findings from previous studies. The findings indicate that protectionist tax policies tend to conflict with key values of maqasid al-shariÔÇÿah, particularly in terms of equitable wealth distribution and the safeguarding of public welfare. Furthermore, these policies may cause systemic dharar to trade partner nations and contribute to global economic uncertainty conditions that are considered misaligned with Shariah principles. The primary contribution of this article lies in its integration of fiqh muamalah conceptual framework with contemporary fiscal policy analysis, offering a normative evaluative paradigm for assessing global economic policies from the perspective of Islamic law. This research expands the discourse within Islamic economics and provides a conceptual foundation for formulating more ethical and justice-oriented fiscal policies in a global context

Implementation of Siyasah Dusturiyah in the Police Efforts for Safeguarding Electric Bicycle Users

Tasya Faldes — 2025-12-15

Lima Puluh Kota Regency is a strategic area in West Sumatra located on the inter-provincial route to Riau, which accelerates its adaptation to technological developments, including the use of electric bicycles. However, the legal status of electric bicycles as vehicles remains unclear, leading to the absence of specific regulations governing their use on public roads and increasing safety risks for users, such as traffic accidents and conflicts with other vehicles. This study aims to analyze the policies and public outreach carried out by the Lima Puluh Kota Resort Police in handling traffic accidents involving electric bicycles in the regency. The research employs a qualitative empirical legal method, in which data are collected directly from respondents through established instruments to obtain a holistic understanding of the issues studied. The findings show that, in order to provide access to traffic accident compensation, the Lima Puluh Kota Resort Police classify electric bicycles as conventional bicycles so that victims can be covered by Jasa Raharja as a state-owned social accident insurance provider. In addition, the police conduct both internal and external socialization to the community regarding the safe and lawful use of electric bicycles on public roads in Lima Puluh Kota Regency

The Interface of Maqashid al-Shariah with Human Cognitive Capacity and AI Innovation

Muliyadi Thaib — 2025-12-15

Human innovation in the form of increasingly advanced and intelligent technologies, such as Artificial Intelligence (AI), has raised new challenges particularly for the Muslim community. One such issue concerns the role of reason (ʿaql) as a primary instrument inherent in human beings and as a central component in understanding and applying Islamic law (shariʿah). Maqoshid al-shariʿah, as explained in Islamic legal theory, aims to safeguard and promote the welfare (mashlaḥah) of humanity. This welfare is manifested through ḥikmah (wisdom), one of whose core principles is the preservation of intellect (hifz al-ʿaql). Therefore, this study seeks to elaborate on the principle of hifz al-ʿaql in relation to the utilization of Artificial Intelligence (AI) in the understanding and application of Islamic teachings. Using a qualitative approach and literature study, this research explores how Artificial Intelligence (AI) is positioned within the framework of Islamic values whether as a tool that promotes welfare or as a potential threat to the authority and responsibility of human reasoning. The findings indicate that Artificial Intelligence (AI) cannot replace the function of human reason in the realm of shariʿah, as it lacks will, intention, and moral accountability. However, Artificial Intelligence (AI) can serve as a medium or intermediary that assists in understanding, deriving, and implementing legal rulings, provided that its use is guided and supervised by the dynamic principles of maqoṣhid al-shariʿah. Hence, maqoshid al-shariʿah serves as a foundational framework to regulate and direct the use of Artificial Intelligence (AI) in a manner that aligns with the welfare objectives defined by Islamic law. In conclusion, the relationship between the protection of human intellectual capacity (ḥifẓ al-ʿaql) and the sophistication of Artificial Intelligence (AI) can be harmonized through a strong grounding in maqoshid al-shariʿah.

Evaluating Indonesian Islamic Banks' Digital Services to Attract Customers: A Systematic Literature Review

Trimulato Trimulato — 2025-12-15

Islamic banking in Indonesia has seen significant growth with the increasing adoption of digital technology in banking services. Innovative digital services such as mobile banking and Sharia-based applications have transformed how customers access banking products, facilitate transactions, and enhance customer satisfaction. This study aims to explore how Islamic bank digital services can drive customer interest in saving. Using a systematic literature review (SLR) approach with bibliometric analysis using VOSViewer, this research maps relevant research trends and identifies factors influencing customer interest in Islamic digital banking services. The results of the analysis show a significant relationship between digital marketing, customer experience, and technology adoption in increasing interest in saving at Islamic banks. This study also identifies research gaps related to the application of technology in Islamic banking and emphasizes the importance of educating customers about the benefits of Sharia-based digital products. Policy implications from this study suggest the importance of further developing Sharia-compliant digital products and leveraging information technology to strengthen financial inclusion in Indonesia. A digital marketing strategy that focuses on enhancing digital literacy is also necessary to expand the market share of Islamic banking.

Embedding Islamic Economic Principles in Indonesia's Cooperative Law: Pathways to Social Justice and Economic Equity

Suhatri Mariko — 2025-12-15

Islamic Economics constitutes a comprehensive economic framework rooted in Islamic teachings derived from the Qur'an and Sunnah, integrating moral, ethical, and value-based principles such as the prohibition of riba (usury), social justice, and communal solidarity. In Indonesia, this system finds practical expression through cooperative management as a community-driven financial institution, regulated primarily by Law No. 25 of 1992 on Cooperatives. Notably, this legislation does not explicitly incorporate Sharia economic principles, despite the proliferation of Sharia-compliant cooperatives. This study employs a descriptive qualitative methodology with a normative legal approach, utilizing literature analysis of Law No. 25 of 1992 to examine the embedded Sharia economic values. Findings reveal substantial alignment between the law's provisions and core Islamic economic tenets, particularly in emphasizing social justice, equitable wealth distribution, and mutual cooperation (gotong royong)—fundamental pillars of the Islamic economic paradigm. These synergies underscore the potential of Indonesia's cooperative legal framework to advance inclusive economic development and social equity through Sharia-compliant governance.

Fiqh Siyasah Perspective on Local Law Enforcement: Regulating Racing Exhausts in Solok City

Yulia Wulandari — 2025-12-15

Abstract: This study examines the legal positioning of Solok City's regulatory instruments in prohibiting racing exhausts on two-wheeled vehicles and evaluates police strategies to enhance public compliance with traffic regulations. Employing an empirical juridical approach with qualitative methods, data were gathered from the Solok City Police Traffic Unit, racing exhaust users, and local community members. Analysis followed Miles and Huberman's interactive model—data reduction, presentation, and conclusion drawing—with validity ensured through source triangulation. Findings reveal robust legal foundations in Article 48(3) and Article 285(1) of Law No. 22/2009, supplemented by Article 11(1)(c) of Solok City Regional Regulation No. 4/2022, empowering police enforcement. Preventive measures encompass traffic campaigns, socialization, counseling, and education, while repressive actions include warnings, ticketing, and exhaust confiscations. Despite challenges like low legal awareness and infrastructural limitations, these initiatives yielded increased public understanding and reduced violations. From a fiqh siyasah perspective, particularly siyasah tanfidziyah, racing exhaust violations constitute prohibited acts (haram) due to societal harm (mafsadah), aligning law enforcement with Islamic imperatives for public welfare (maslahah 'ammah). This underscores local regulations' compatibility with Sharia governance principles in maintaining traffic order and community safety.