El-Iqthisady : Jurnal Hukum Ekonomi Syariah

ISLAMIC LAW REVIEW OF THE VALIDITY OF SELF-DECLARATION IN THE HALAL CERTIFICATION PROCESS OF MICRO AND SMALL BUSINESSES (MSEs)

2025-01-28T02:23:25+00:00

Abstract

This research is entitled Islamic Law Review of the Validity of Self declare in the halal certification process of micro and small businesses (MSEs). The main problem of this research is How is the Islamic Law Review of the validity of self-declaration in the halal certification process of micro and small businesses (MSEs)? From this main problem, sub- problems can be formulated, namely (1) What is the concept of self-declaration in halal certification in Indonesia? (2) How are the provisions of Islamic law regarding certification given on the statement of business actors? The objectives of this study are (1) to find out how the concept of self-declaration in halal certification in Indonesia, (2) to find out how the provisions of Islamic law on certification are given on the statement of business actors. The type of research used is library research or library research. The method used is data collection which is done by reading references and literature with the aim of supporting this research. The research approach used is the Shari'i Theological Approach with a normative juridical approach. The results of the study indicate that halal certification with a self- declaration scheme in the perspective of Islamic law is said to be valid, because the concept of self-declaration in Indonesia does not necessarily mean that business actors can declare that their products are halal, but there are still mechanisms that regulate the self-declaration such as products that are not risky or use materials that have been confirmed halal and PPH assistance is carried out. In addition, the presence of self-declaration has fulfilled the three basic principles of muamalah fiqh, namely the Principle of Tawhid, the Principle of Mubah, the Principle of Maslahah. The implication of this research is to help ensure that products claimed to be halal by micro and small businesses (MSEs) through the self-declaration scheme actually meet halal standards recognized by Islamic law, so that consumers can have greater confidence in the products in circulation, besides that this research is also expected to be the basis for improving regulations related to halal certification of self-declaration schemes, including improving supervision and monitoring mechanisms to prevent unauthorized self-declaration practices.

Keywords: Validity, Halal Certification, Self declare

REVIEW OF ISLAMIC LAW ON THE STATUS OF MOSQUE IMAMS AS ZAKAT MANAGERS IN TIROANG DISTRICT, PINRANG REGENCY (Analysis of MUI Fatwa No. 8 of 2011)

2025-01-28T02:23:45+00:00

Abstract

The management of zakat in Tiroang District, Pinrang Regency is managed by the Imam of the mosque and in its management does not have legality from the government, as explained by Madeali that "the one who manages zakat in Tiroang District, Pinrang Regency is an Imam of the mosque". This is certainly not in accordance with the concept of amil zakat according to MUI Fatwa Number 8 of 2011 where amil is an individual or group appointed by the government to manage the implementation of zakat; or individuals or groups formed by the maysarakat and then authorized by the government to manage the implementation of zakat worship. The purpose of this study is to find out the practice of zakat management in Tiroang District, Pinrang Regency and to find out the provisions of Islamic law on the status of mosque imams as zakat managers in the area. This type of research is classified as qualitative with the approach used, namely the normative theology approach (Syar'i) and the empirical approach. The data collection methods carried out in this study are observation, interviews and documentation. The results of the study show that the management of zakat in Tiroang District, which is managed by the imam of the mosque, has been running for generations. The form of zakat management in Tiroang District is starting from receiving zakat from muzakki, then recording and distributing it to mustahik zakat. Regarding reporting, the imam of the mosque did not report to any party. In his duties as a zakat manager, the Imam of the Tiroang District mosque always takes a share of zakat of around 10%. The management of zakat carried out by the Imam of the mosque in Tiroang District according to Islamic law is legal. Muzakki has lost his obligation. However, regarding the status of the imam of the mosque in Tiroang District as a person who manages zakat cannot be called a zakat manager (amil zakat) as explained in the provisions of Islamic law that a zakat manager (amil zakat) is someone who is given the task/appointed by the government to take care of all matters related to zakat. This is because the Imam of the mosque in Tiroang District is not appointed/given the task by the government to manage zakat, but only based on the community's agreement to manage zakat.

Keywords: Islamic Law, Imam of the Mosque, Zakat Manager

IMPLEMENTATION ASPECT OF LAW NUMBER 11 OF 2010 IN EFFORTS TO IMPROVE THE ECONOMIC WELFARE OF THE COMMUNITY IN RELATION TO THE CONSERVATION OF CULTURAL HERITAGE

2025-02-03T04:54:53+00:00

Abstract

The transition from Law Number 5 of 1992 on cultural heritage to Law Number 11 of 2010 occurred because the previous law was deemed no longer aligned with the developments, demands, and legal needs of society. Therefore, a replacement was necessary. Moreover, Law Number 11 of 2010 is more focused on the involvement of the community in the management of cultural heritage. This aspect forms the basis of this research, which aims to examine the implementation of the law in relation to the preservation of cultural heritage for the enhancement of the economy and the well-being of society, as outlined in the articles of the law. Literature studies, legal analysis, and case studies are the methods employed in this research. Data analysis is conducted qualitatively with an inductive approach, alongside explanatory analysis to draw conclusions. As a result, several explanations within the articles of Law Number 11 of 2010 prioritise the enhancement of the economy and the well-being of society, both in terms of the paradigm of cultural heritage preservation and its management as an integrated effort to protect, develop spatial planning (zones), and utilise cultural heritage effectively. Furthermore, efforts to improve the welfare of the community through the management and utilisation of cultural heritage must be proportionate to the efforts made for its preservation.

Keywords: Cultural Heritage, Law, Preservation, Community Welfare

KEPAILITAN BADAN USAHA MILIK NEGARA PERSERO

2025-01-28T02:26:49+00:00

Abstrak

BUMN merupakan pelaku usaha strategis yang berkontribusi signifikan terhadap perekonomian nasional, namun masih berpotensi mengalami kebangkrutan jika tidak dikelola secara profesional. UU No. 37 Tahun 2004 Kepalailitan dan PKPUmengatur mekanisme pengajuan pailit BUMN, khususnya dalam Pasal 2 Ayat 5. Praktek pengadilan menunjukkan kompleksitas permasalahan, di mana beberapa putusan Pengadilan Niaga menolak permohonan kepailitan dari kreditur dengan alasan hanya Menkeu yang berwenang mengajukan permohonan. Kondisi ini mengindikasikan ketidakharmonisan dalam penanganan kasus kepailitan BUMN Persero. Penyebab utama ketidakselarasan ini adalah adanya konflik antar peraturan per-UU di bidang keuangan negara, perbendaharaan, kepailitan, BUMN, dan PT. Perbedaan interpretasi hukum di antara penegak hukum menciptakan ketidakpastian hukum, yang pada gilirannya dapat menghambat iklim investasi dan kepercayaan pelaku usaha terhadap BUMN. Oleh karena itu, perlu dilakukan harmonisasi peraturan perundang-undangan untuk menciptakan kejelasan dan kepastian hukum.

Kata Kunci: BUMN, Persero, Kepailitan.

Abstract

BUMN is a strategic business actor that contributes significantly to the national economy, but still has the potential to go bankrupt if it is not managed professionally. UU KPKPU concerning KPPU regulates the mechanism for filing bankruptcy for BUMN, especially in Article 2 Paragraph 5. Court practice shows the complexity of the problem, where several Commercial Court decisions reject bankruptcy applications from creditors on the grounds that only the Minister of Finance has the authority to submit applications. This condition indicates disharmony in the handling of the BUMN Persero bankruptcy case. The main cause of this disharmony is the conflict between laws and regulations in the fields of state finance, treasury, bankruptcy, BUMN, and PT. Differences in legal interpretation between law enforcers create legal uncertainty, which in turn can hinder the investment climate and business actors' trust in BUMN. Therefore, it is necessary to harmonize laws and regulations to create legal clarity and certainty.

Keywords: State-Owned Enterprises, Persero, Bankruptcy.

PERAN PERPUTARAN PIUTANG PADA PERKEMBANGAN SISA HASIL USAHA (SHU) DI KOPERASI UNIT DESA (KUD) ARGOPURO KECAMATAN KRUCIL KABUPATEN PROBOLINGGO TAHUN BUKU 2021-2023

2025-03-28T05:48:26+00:00

Abstrak

Penelitian ini bertujuan untuk menganalisis tingkat perputaran piutang, memantau perkembangan Sisa Hasil Usaha (SHU), serta menyelidiki peran perputaran piutang pada Sisa Hasil Usaha (SHU) di Koperasi Unit Desa (KUD) Argopuro. Metode yang digunakan dalam penelitian ini adalah kualitatif. Dan lokasi penelitian berada di Koperasi Unit Desa (KUD) Argopuro Kecamatan Krucil Kabupaten Probolinggo. Data dikumpulkan melalui observasi, wawancara dan dokumentasi. Untuk analisis data digunakan analisis rasio aktivitas yang mencangkup rata-rata piutang, perputaran piutang, serta hari pengumpulan piutang, sekaligus presentase Sisa Hasil Usaha (SHU). Hasil penelitian menunjukkan bahwa (1) Perputaran Piutang pada Koperasi Unit Desa (KUD) Argopuro mengalami peningkatan setiap tahun, pada tahun 2021 perputaran piutang tercatat sebanyak 9 kali dengan waktu pengumpulan piutang selama 40 hari. Kemudian pada tahun 2022 perputaran piutang meningkat menjadi 10 kali dengan waktu pengumpulan piutang selama 36 hari. Dan pada tahun 2023 menjadi 11 kali dengan waktu pengumpulan piutang selama 33 hari. (2) Presentase Sisa Hasil Usaha (SHU) menunjukkan kenaikan dan penurunan, pada tahun 2021 sebesar 11,65%, tahun 2022 menurun menjadi -24,80%, dan tahun 2023 naik menjadi 7,58%.

Kata Kunci: Perputaran Piutang, Sisa Hasil Usaha (SHU), Koperasi Unit Desa (KUD).

Abstract

This research aims to analyze the level of receivables turnover, monitor the development of Remaining Business Results (SHU), and investigate the role of receivables turnover in Remaining Business Results (SHU) in the Argopuro Village Unit Cooperative (KUD). The method used in this research is qualitative. And the research location is in the Argopuro Village Unit Cooperative (KUD), Krucil District, Probolinggo Regency. Data was collected through observation, interviews and documentation. For data analysis, activity ratio analysis is used which includes average receivables, receivables turnover, days of receivables collection, as well as the percentage of Remaining Operating Results (SHU). The results of the research show that (1) Receivables turnover at the Argopuro Village Unit Cooperative (KUD) has increased every year, in 2021 receivables turnover was recorded at 9 times with a receivables collection time of 40 days. Then in 2022 receivables turnover will increase to 10 times with a receivables collection time of 36 days. And in 2023 it will be 11 times with a receivables collection time of 33 days. (2) The percentage of Remaining Operating Results (SHU) shows increases and decreases, in 2021 it is 11.65%, in 2022 it decreases to -24.80%, and in 2023 it increases to 7.58%.

Keywords: receivables turnover, remaining business proceeds (SHU), village unit cooperative (KUD).

PENYIMPANGAN PUPUK BERSUBSIDI PERSPEKTIF HUKUM KEJAHATAN BISNIS BERDASARKAN UU NO. 31/1999 JO. UU NO. 20/2001 (STUDI PUTUSAN NO. 28/PID.SUS-TPK/2022/PN SRG)

2025-03-28T05:49:04+00:00

Abstrak

Sektor pertanian memegang peranan strategis dalam pembangunan, terutama dalam menjamin ketersediaan pangan bagi Masyarakat. Dalam konteks sektor pertanian di Indonesia, PT Pupuk Indonesia berperan sebagai salah satu korporasi utama dalam penyediaan pupuk bersubsidi yang sangat penting bagi petani. Namun, keberadaan pupuk bersubsidi yang seharusnya memberikan manfaat kepada petani sering kali menjadi sasaran penyimpangan. Kasus penyimpangan distribusi pupuk bersubsidi yang melibatkan PT Pupuk Indonesia dan oknum-oknum terkait mengundang perhatian besar dalam ranah hukum bisnis. Berdasarkan analisis komprehensif, dapat disimpulkan bahwa penyimpangan distribusi pupuk bersubsidi merupakan tipikor yang serius, sebagaimana diatur dalam UU No 31/1999 juncto UU No 20/2001. Pelanggaran Pasal 3 UU tersebut mencakup penyalahgunaan wewenang, pengayaan diri atau pihak lain, dan merugikan keuangan negara. Analisis kasus penyimpangan distribusi pupuk bersubsidi dalam Putusan No. 28/Pid.Sus-TPK/2022/PN Srg mengungkapkan dampak hukum dan sosial yang signifikan. Secara hukum, terdakwa Mahdi dijatuhi hukuman penjara 1 tahun 3 bulan dan denda Rp. 50.000.000,- atas pelanggaran Pasal 3 Jo. Pasal 18 UU No. 31/1999 jo. UU No. 20/2001 tentang Pemberantasan Tipikor.

Kata Kunci: Bersubsidi, Bisnis, Korupsi, Penyimpangan.

Abstract

The agricultural sector plays a strategic role in development, especially in ensuring food availability for the community. In the context of the agricultural sector in Indonesia, PT Pupuk Indonesia plays a role as one of the main corporations in providing subsidized fertilizer which is very important for farmers. However, the existence of subsidized fertilizer which is supposed to provide benefits to farmers is often the target of irregularities. The case of irregularities in the distribution of subsidized fertilizer involving PT Pupuk Indonesia and related individuals has attracted great attention in the realm of business law. Based on a comprehensive analysis, it can be concluded that irregularities in the distribution of subsidized fertilizer are a serious criminal act of corruption, as regulated in Law no. 31 of 1999 jo. UU no. 20 of 2001. Violations of Article 3 of the Law include legitimate protection, enrichment of oneself or other parties, and harm to state finances. Analysis of cases of irregularities in the distribution of subsidized fertilizer in Decision Number 28/Pid.Sus-TPK/2022/PN Srg reveals significant legal and social impacts. Legally, the defendant Mahdi was sentenced to 1 year and 3 months in prison and a fine of Rp. 50,000,000,- for violation of Article 3 Jo. Article 18 Law No.31/1999 jo. UU no. 20 of 2001 concerning Eradication of Corruption Crimes.

Keywords: Subsidies, Business, Corruption, Deviations.

TINJAUAN EKONOMI SYARIAH TERKAIT SISTEM HUTANG PIUTANG DAN PEMBAGIAN HASIL TANGKAP IKAN ANTARA ANAK BUAH KAPAL (ABK) DAN PEMILIK KAPAL DI DESA KALIBUNTU KABUPATEN PROBOLINGGO

2025-03-28T05:50:38+00:00

Abstrak

Penelitian ini membahas sistem hutang piutang dan pembagian hasil tangkapan ikan antara Anak Buah Kapal (ABK) dan pemilik kapal di Desa Kalibuntu dalam perspektif ekonomi syariah. Hasil penelitian menunjukkan bahwa sistem hutang piutang yang diterapkan dapat membantu ABK secara finansial, namun menimbulkan keterikatan kerja yang berisiko membatasi kebebasan mereka. Pembagian hasil tangkapan ikan juga cenderung lebih menguntungkan pemilik kapal dibandingkan ABK, yang turut menanggung biaya operasional. Dalam perspektif ekonomi syariah, praktik ini masih memerlukan perbaikan agar lebih adil dan transparan. Sebagai rekomendasi, disarankan penerapan sistem pinjaman yang lebih fleksibel serta pembiayaan berbasis syariah seperti qardhul hasan atau koperasi syariah untuk mengurangi ketergantungan ABK pada pemilik kapal. Selain itu, transparansi dalam pembagian hasil perlu ditingkatkan untuk memastikan keadilan bagi semua pihak.

Kata Kunci: Ekonomi Syariah, hutang piutang, Pembagian Hasil, Anak Buah Kapal, Pemilik Kapal.

Abstract

This study examines the debt system and the distribution of fish catches between Crew Members (ABK) and ship owners in Kalibuntu Village from an Islamic economic perspective. The findings indicate that the implemented debt system provides financial assistance to ABK but also creates a work dependency that risks limiting their freedom. The distribution of fish catches tends to favor ship owners more than ABK, who also bear operational costs. From an Islamic economic perspective, this practice still requires improvements to ensure greater fairness and transparency. As a recommendation, it is suggested to implement a more flexible loan system and adopt Islamic financing methods such as qardhul hasan or Sharia cooperatives to reduce ABK’s dependence on ship owners. Additionally, transparency in profit-sharing should be enhanced to ensure fairness for all parties.

Keywords: Islamic Economics, Debt and Credit, Profit Sharing, Crew Members, Ship Owners.

ANALISIS YURIDIS TERHADAP WANPRESTASI DALAM PENGIKATAN PERJANJIAN JUAL BELI (PPJB) SERTA PERLINDUNGAN HUKUM TERHADAP PIHAK YANG DIRUGIKAN DALAM PERSPEKTIF HUKUM KONTRAK DAN DITINJAU BERDASARKAN PRINSIP KEBEBASAN BERKONTRAK

2025-03-28T05:53:03+00:00

Abstrak

Pengikatan Perjanjian Jual Beli (PPJB) merupakan langkah awal dalam transaksi jual beli tanah sebelum dibuatnya Akta Jual Beli (AJB). Namun, PPJB sering menimbulkan sengketa, seperti pembatalan sepihak atau keterlambatan penyerahan unit, yang merugikan konsumen. Penelitian ini bertujuan untuk menganalisis wanprestasi dalam PPJB menurut hukum kontrak Indonesia, menentukan parameter wanprestasi, serta mengkaji perlindungan hukum bagi pihak yang dirugikan. Metode yang digunakan adalah yuridis normatif dengan pendekatan deskriptif analitis. Hasil penelitian menunjukkan bahwa wanprestasi sering terjadi akibat ketidakseimbangan antara pengembang dan konsumen, dengan pembatalan sepihak melanggar prinsip kebebasan berkontrak. Perlindungan hukum tersedia melalui KUHPerdata, Keputusan Menteri, Undang-Undang Perlindungan Konsumen, serta mekanisme BPSK dan jalur peradilan. Namun, pengembang sering memanfaatkan celah hukum untuk menghindari tanggung jawab, sehingga diperlukan pengawasan dan penegakan hukum yang lebih tegas. Penelitian ini memberikan rekomendasi untuk menciptakan transaksi jual beli properti yang lebih adil dan terlindungi hukum.

Kata Kunci: Hukum Kontrak, Kebebasan Berkontrak, PPJB, Wanprestasi.

Abstract

PPJB is an initial step in land transactions before the Sale and AJB is made. However, PPJB often leads to disputes, such as unilateral cancellations or delays in unit delivery, which harm consumers. This study aims to analyze default (wanprestasi) in PPJB according to Indonesian contract law, determine the parameters of default, and examine legal protection for the injured party. The method used is juridical normative with a descriptive-analytical approach. The research findings show that default often occurs due to the imbalance between developers and consumers, with unilateral cancellations violating the principle of freedom of contract. Legal protection is available through the Civil Code (KUHPerdata), Ministerial Decrees, the Consumer Protection Law, as well as BPSK and judicial mechanisms. However, developers often exploit legal loopholes to avoid responsibility, necessitating stricter oversight and enforcement of the law. This study provides recommendations to create fairer and legally protected property transactions.

Keywords: Contract Law, Freedom of Contract, Sale and Purchase Binding Agreement (PPJB), Default.

KONFLIK NORMA REGULASI PEMBATALAN PUTUSAN ARBITRASE: ANALISIS UNDANG-UNDANG NOMOR 30 TAHUN 1999 DAN PERATURAN MAHKAMAH AGUNG NOMOR 3 TAHUN 2023

2025-03-28T05:53:42+00:00

Abstrak

Penelitian ini bertujuan untuk mengkaji eksistensinya konflik norma antara PERMA Nomor 3 tahun 2023 dan Undang-Undang Nomor 30 Tahun 1999 khususnya yang berkaitan dengan regulasi pembatalan putusan arbitrase. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan statute approach dan case approach. Data yang digunakan adalah data primer yang diperoleh dari proses penanganan perkara arbitrase di Pengadilan Negeri Bandung Kelas 1A Khusus dan Pengadilan Negeri Jakarta Pusat Kelas 1A Khusus serta data sekunder yang terdiri dari bahan hukum primer sebagai pisau analisis berupa peraturan perundang-undangan yang terkait dengan arbitrase di Indonesia. Hasil penelitian ini menunjukan bahwa norma Pasal 26 ayat (1) PERMA Nomor 3 Tahun 2023 yang mengatur tentang pengucapan putusan atas permohonan pembatalan putusan arbitrase atau arbitrase syariah paling lambat 30 (tiga puluh) hari sejak permohonan dibacakan dalam sidang pertama bertentangan dengan norma Pasal 72 ayat (3) Undang-Undang Nomor 30 Tahun 1999 yang telah mengatur bahwa putusan atas permohonan pembatalan putusan arbitrase ditetapkan oleh Ketua Pengadilan Negeri dalam waktu paling lambat 30 (tiga puluh) hari sejak permohonan diterima. Eksistensinya konflik norma tersebut berimplikasi hukum pada PERMA Nomor 3 Tahun 2023 harus segera direvisi supaya tidak menimbulkan kontradiksi dan inkonsistensi regulasi sekurang-kurangnya terhadap Pasal 26 ayat (1). Penanganan dan pengadministrasian perkara dengan klasifikasi khusus seperti arbitrase dilakukan dengan reformasi birokrasi serta optimalisasi sistem dan kinerja aparatur administrasi penanganan perkara, bukan dengan menerbitkan peraturan yang mengandung unsur ambiguitas dan disharmoni antar regulasi.

Kata Kunci: Arbitrase, Konflik, Regulasi.

Abstract

This research aims to examine the existence of norm conflicts between PERMA Number 3 of 2023 and Law Number 30 of 1999, especially with regard to the regulation of annulment of arbitration awards. The research method used is normative juridical with a statute approach and case approach. The data used is primary data obtained from the process of handling arbitration cases at the Bandung District Court Class 1A Special and the Central Jakarta District Court Class 1A Special and secondary data consisting of primary legal materials as an analysis knife in the form of laws and regulations related to arbitration in Indonesia. The results of this study indicate that the norm of Article 26 paragraph (1) of PERMA Number 3 of 2023 which regulates the pronouncement of a decision on a petition to annul an arbitration award or sharia arbitration no later than 30 (thirty) days from the time the petition is read out in the first hearing is contrary to the norm of Article 72 paragraph (3) of Law Number 30 of 1999 which stipulates that the decision on a petition to annul an arbitration award is made by the Chairman of the District Court no later than 30 (thirty) days from the time the petition is received. The existence of the norm conflict has legal implications for PERMA Number 3 Year 2023 must be revised immediately so as not to cause contradictions and regulatory inconsistencies at least against Article 26 paragraph (1). The handling and administration of cases with special classifications such as arbitration is carried out through bureaucratic reform and optimization of the system and performance of the case handling administration apparatus, not by issuing regulations that contain elements of ambiguity and disharmony between regulations.

Keywords: Arbitration, Conflict, Regulation.

AKAD MURABAHAH DAN RELEVANSINYA DENGAN TAFSIR AL-QUR’AN SURAH AL-BAQARAH AYAT 275

2025-03-28T05:55:12+00:00

Abstrak

Tujuan Penelitian ini adalah untuk mengetahui Akad murabahah dan relevensinya dengan tafsir Al-qur’an Surah Al-Baqarah Ayat 275 Tentang Jual Beli, Karenanya begitu penting Allah membicarakan tentang jual beli dan kedudukannya. Analisa-analisa para mufassir sangat beragam. Kenyataan praktik di lapangan tentang jual beli dan riba tidak sepi dibicarakan sepanjang zaman dan relevansinya dengan akad murabahah. Metode yang digunakan dalam penelitian ini adalah pendekatan deskriptif kualitatif dengan studi tafsir teks-teks Al-Qur'an yang relevan, Sumber utama dalam kajian ini adalah kitab-kitab tafsir dengan tujuan hendak mengetahui jual beli menurut para mufasir. Hasil temuan ini adalah bahwa Allah menginginkan jual beli benar-benar halal, terhindar dari praktik riba, transaksi akad murabahah, dan penanggungan resiko sepihak sehingga di dalam praktik jual beli terbangun prinsip kutauhidan, kemanusiaan, keadilan dan kedamaian.

Kata Kunci: Jual Beli, Murabahah, Al-Qur’an

Abstract

The purpose of this research is to find out the murabaha account and its relevance to the interpretation of the Qur'an Surah Al-Baqarah Verse 275 about buying and selling, therefore it is so important that Allah talks about buying and selling and its position. The analyses of the mufassirs are very diverse. The reality of the practice in the field about buying and selling and usury is not quiet discussed throughout the ages and its relevance to the murabaha contract. The method used in this research is a descriptive qualitative approach with a study of the interpretation of relevant Qur'anic texts. The main source in this study is the books of interpretation with the aim of knowing buying and selling according to the mufasirs. The result of this finding is that Allah wants buying and selling to be truly halal, avoiding usury practices, murabaha contract transactions, and unilateral risk bearing so that in the practice of buying and selling the principles of kutauhidan, humanity, justice and peace are built.

Keywords: Buying and Selling, Murabahah, Al-Qur'an