KETETAPAN HUKUM FATWA DSN MUI TERHADAP PERUSAHAAN PT MITRABARA ADIPERDANA DI BURSA EFEK SYARIAH PERSPEKTIF MAQASHID ASY-SYARI’AH JASSER AUDA

ROZATUL MUNA, NIM: 19203010047 (2021) KETETAPAN HUKUM FATWA DSN MUI TERHADAP PERUSAHAAN PT MITRABARA ADIPERDANA DI BURSA EFEK SYARIAH PERSPEKTIF MAQASHID ASY-SYARI’AH JASSER AUDA. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

According to sharia, stock trading is authorized. A corporation is considered to meet the criterion for sharia shares if it registers it’s shares on the sharia stock exchange. Contracts and their administration, like all other business activities such as products, services, and forms of company, do not contradict with sharia principles such as maisir, usury, and others. In this example, shares of firms with amdal faults whose commercial operations nonetheless cause significant harm to the society and the environment, such as the coal mining company PT Mitrabata Adiperdana, have been listed on the sharia stock exchange. The use of maqasid ash-syariah, according to Jasser Auda, represents a modern development, human rights, and freedom. In terms of this debate, this research aims to determine how the legal provisions of the DSN MUI fatwa and Jasser Auda's analysis of maqasid ash-syariah on legal provisions on company shares on the sharia stock exchange whose business activities are AMDAL defective affect legal provisions on company shares on the sharia stock exchange. Thus, in order to address the study's issues using analytical, qualitative methodologies, the study takes a philosophical and legal approach by synchronizing law enforcement with a maqasid as-sharia analysis jasser auda and investigating how the law applies to the company's shares in the sharia stock market. The study was a library research study using both literature data, books and books that related to the title of the thesis as a source of purpose. Fatwa DSN MUI's legal procedure should match that of the sharia share and not conflict with sharia principles. The current mining activity is doing a lot of damage to people and the environment. Therefore, companies operating in the mining and coal sector such as PT Mitra Adiperdana, seen from the procedures and mechanisms for determining the law are still not fully in accordance with the rules that have been set. As for Jasser Auda's analysis of maqasid ash-sharia, the six system theories that he put forward, namely Cognitive, Openness, Wholeness, Interrelated Hierarchy, Multi Dimensionality and Purposefullnes, that the company's shares listed on the sharia stock exchange and received halal certification from their business activities are still defective in AMDAL, it is considered the absence of justice and freedom of magic in society, even harm is more important than benefit. Therefore, the provision of halal certification on company shares that are considered defective in AMDAL is not in accordance with maqasid ash-syariah.

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