Wednesday, February 17, 2010

The Principles of Religious Freedom in Islam

The Principles of Religious Freedom in Islam

By Rifyal Ka‘bahÒ

The term “religious freedom” is unknown in the sources of Islam. It was introduced officially through a document of the United Nations Organization in 1948, called the Universal Declaration of Human Rights. It was said that the religious freedom is one of the basic principles of human rights. The Universal Declaration of Human Rights as a matter of fact is not something new at all in the history. The same principles or the similar ones were contained in the Bill of Rights of the United States and whithin the constitution England there was Magma Charta and also in the teachings of European Philosophers such as Lock and Montesqieu there were some principles which later on known as the basic principles of human rights, and one of them is the freedom of religion.

Although the term is not known in the sources of Islam, but its meaning to some extent is better explained in the al-Baqarah: 257 and in the all verses of the surah al-Kafirun which I am going to elaborate later. In the meantime, there are also several international documents related to the Decleration of Human Rights in Islam. The First was the out come of the Paris conference in 1974 organized by the Muslim League and the second one was the fruit of the London Conference under the auspices of the Muslim Council of Europe in 1980. And the third one was from the Cairo Meeting of the Organization of Islamic Conference in 1981. Both the United Nations, the United States and the Europeans Principles in one hand and the Islamic Principles in the Paris, London, and Cairo as summarization of the principles of the Qur’an and the Sunnah in another hand are talking about the religious freedom. Though they look similar, but they are actually different in details. The first principles were originated from the human experience and their effort in the Western hemisphere in particular to formulate what they called the religious freedom according to them. On the contrary, the second principles are the divinely principles as revealed by the God Almighty to the Prophet Muhammad (peace be upon him) without any human intervention and believed by the Moslem believers as all truth but truth.

Universal Declaration of Human Rights

This declaration was adopted and proclaimed by General Assembly resolution 217 A (III) of 10 December 1948. Article 2 said:

Everyone is entitled to all the rights and freedoms set forth in this Declaration, without distinction of any kind, such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status. Furthermore, no distinction shall be made on the basis of the political, jurisdictional or international status of the country or territory to which a person belongs, whether it be independent, trust, non-self-governing or under any other limitation of sovereignty.[1]

Declaration on the Elimination of All Forms of Intolerance and of Discrimination Based on Religion or Belief[2]

It was proclaimed by General Assembly resolution 36/55 of 25 November 1981

The General Assembly,

Considering that one of the basic principles of the Charter of the United Nations is that of the dignity and equality inherent in all human beings, and that all Member States have pledged themselves to take joint and separate action in co-operation with the Organization to promote and encourage universal respect for and observance of human rights and fundamental freedoms for all, without distinction as to race, sex, language or religion,

Considering that the Universal Declaration of Human Rights and the International Covenants on Human Rights proclaim the principles of non-discrimination and equality before the law and the right to freedom of thought, conscience, religion and belief,

Considering that the disregard and infringement of human rights and fundamental freedoms, in particular of the right to freedom of thought, conscience, religion or whatever belief, have brought, directly or indirectly, wars and great suffering to mankind, especially where they serve as a means of foreign interference in the internal affairs of other States and amount to kindling hatred between peoples and nations,

Considering that religion or belief, for anyone who professes either, is one of the fundamental elements in his conception of life and that freedom of religion or belief should be fully respected and guaranteed,

Considering that it is essential to promote understanding, tolerance and respect in matters relating to freedom of religion and belief and to ensure that the use of religion or belief for ends inconsistent with the Charter of the United Nations, other relevant instruments of the United Nations and the purposes and principles of the present Declaration is inadmissible,

Convinced that freedom of religion and belief should also contribute to the attainment of the goals of world peace, social justice and friendship among peoples and to the elimination of ideologies or practices of colonialism and racial discrimination,

Noting with satisfaction the adoption of several, and the coming into force of some, conventions, under the aegis of the United Nations and of the specialized agencies, for the elimination of various forms of discrimination,

Concerned by manifestations of intolerance and by the existence of discrimination in matters of religion or belief still in evidence in some areas of the world,

Resolved to adopt all necessary measures for the speedy elimination of such intolerance in all its forms and manifestations and to prevent and combat discrimination on the ground of religion or belief,

Proclaims this Declaration on the Elimination of All Forms of Intolerance and of Discrimination Based on Religion or Belief:

Article 1

  1. Everyone shall have the right to freedom of thought, conscience and religion. This right shall include freedom to have a religion or whatever belief of his choice, and freedom, either individually or in community with others and in public or private, to manifest his religion or belief in worship, observance, practice and teaching.

  1. No one shall be subject to coercion which would impair his freedom to have a religion or belief of his choice.

  1. Freedom to manifest one's religion or belief may be subject only to such limitations as are prescribed by law and are necessary to protect public safety, order, health or morals or the fundamental rights and freedoms of others.

Article 2

  1. No one shall be subject to discrimination by any State, institution, group of persons, or person on the grounds of religion or other belief.

  1. For the purposes of the present Declaration, the expression "intolerance and discrimination based on religion or belief" means any distinction, exclusion, restriction or preference based on religion or belief and having as its purpose or as its effect nullification or impairment of the recognition, enjoyment or exercise of human rights and fundamental freedoms on an equal basis.

Article 3

Discrimination between human beings on the grounds of religion or belief constitutes an affront to human dignity and a disavowal of the principles of the Charter of the United Nations, and shall be condemned as a violation of the human rights and fundamental freedoms proclaimed in the Universal Declaration of Human Rights and enunciated in detail in the International Covenants on Human Rights, and as an obstacle to friendly and peaceful relations between nations.

Article 4

1. All States shall take effective measures to prevent and eliminate discrimination on the grounds of religion or belief in the recognition, exercise and enjoyment of human rights and fundamental freedoms in all fields of civil, economic, political, social and cultural life.

2. All States shall make all efforts to enact or rescind legislation where necessary to prohibit any such discrimination, and to take all appropriate measures to combat intolerance on the grounds of religion or other beliefs in this matter.

Article 5

  1. The parents or, as the case may be, the legal guardians of the child have the right to organize the life within the family in accordance with their religion or belief and bearing in mind the moral education in which they believe the child should be brought up.

  1. Every child shall enjoy the right to have access to education in the matter of religion or belief in accordance with the wishes of his parents or, as the case may be, legal guardians, and shall not be compelled to receive teaching on religion or belief against the wishes of his parents or legal guardians, the best interests of the child being the guiding principle.
  2. The child shall be protected from any form of discrimination on the ground of religion or belief. He shall be brought up in a spirit of understanding, tolerance, friendship among peoples, peace and universal brotherhood, respect for freedom of religion or belief of others, and in full consciousness that his energy and talents should be devoted to the service of his fellow men.

  1. In the case of a child who is not under the care either of his parents or of legal guardians, due account shall be taken of their expressed wishes or of any other proof of their wishes in the matter of religion or belief, the best interests of the child being the guiding principle.

  1. Practices of a religion or belief in which a child is brought up must not be injurious to his physical or mental health or to his full development, taking into account article 1, paragraph 3, of the present Declaration.

Article 6

In accordance with article 1 of the present Declaration, and subject to the provisions of article 1, paragraph 3, the right to freedom of thought, conscience, religion or belief shall include, inter alia , the following freedoms:

  1. To worship or assemble in connection with a religion or belief, and to establish and maintain places for these purposes;
  2. To establish and maintain appropriate charitable or humanitarian institutions;
  3. To make, acquire and use to an adequate extent the necessary articles and materials related to the rites or customs of a religion or belief;
  4. To write, issue and disseminate relevant publications in these areas;
  5. To teach a religion or belief in places suitable for these purposes;
  6. To solicit and receive voluntary financial and other contributions from individuals and institutions;
  7. To train, appoint, elect or designate by succession appropriate leaders called for by the requirements and standards of any religion or belief;
  8. To observe days of rest and to celebrate holidays and ceremonies in accordance with the precepts of one's religion or belief;
  9. To establish and maintain communications with individuals and communities in matters of religion and belief at the national and international levels.

Article 7

The rights and freedoms set forth in the present Declaration shall be accorded in national legislation in such a manner that everyone shall be able to avail himself of such rights and freedoms in practice.

Article 8

Nothing in the present Declaration shall be construed as restricting or derogating from any right defined in the Universal Declaration of Human Rights and the International Covenants on Human Rights.

Paris Conference on November 2, 1974

In a document entitled “The Survey on Human Right in Islam and in Saudi Arabia” it was stated in point (e) that: “Religious Freedom to everyone, and prohibition of any compulsion in this subject.”[3]

London Conference, 12 to 15 April 1980

In a document entitled “Islamic Declaration of Human Rights” is stated in the point XIII on Right to Freedom of Religion that “Every person has the right to freedom of conscience and worship in accordance with his religious beliefs.”[4]

The Cairo Declaration of Human Rights in Islam

The Declaration was adopted and issued at the Nineteenth Islamic Conference of Foreign Ministers in Cairo on 5 August 1990.

Article I of the Declaration said:

a. All human beings form one family whose members are united by submission to God and descent from Adam. All men are equal in terms of basic human dignity and basic obligations and responsibilities, without any discrimination on the grounds of race, colour, language, sex, religious belief, political affiliation, social status or other considerations. True faith is the guarantee for enhancing such dignity along the path to human perfection.

b. All human beings are God’s subjects, and the most loved by him are those who are most useful to the rest of His subjects, and no one has superiority over another except on the basis of piety and good deeds.

Article 10 said:

Islam is the religion of unspoiled nature. It is prohibited to exercise any form of compulsion on man or to exploit his poverty or ignorance in order to convert him to another religion or to atheism.

Al-Baqarah 256

Let there be no compulsion in religion. Truth stand out clear from error. Whoever rejects evil and believe in Allah hath grasped the most truthworthy handhold, that never breaks.

‘Abdullah Yusuf ‘Ali commented on this verse by sayng:

“Compulsion is incompatible to religion because (1) religion depends upon faith and will, and these would be meaningless if induced by force; (2) Truth and error have been so clearly shown up by the mercy of Allah that there should be no doubt in the minds of any persons of good will as to the fundamental of faith; (3) Allah’s protection is continuous, and His Plan is always to lead us from the depths of darkness into clearer lights.”[5]

A Medinan Muslim from Bani Salim bin ‘Auf, called al Hussein, had two Christian sons. He asked The Prophet Muhammad (peace be upon Him) whether he should force them to become Muslim. Answering this question, the above verse was revealed to the Prophet.[6]

When the Jewish tribes of Qainuqa and Nadir were expelled from Medina because of their enmity with Muslims during the time of the Prophet, they took with them some Muslim children from the Ansar who were in their charge before. Their parents asked the Prophet’s permission to take their children back and raise them as Muslims, but the Prophet said Let there be no compulsion in religion. The prophet’s words mean “Let them go with their foster parents and grow up in their religion (Judaism).”[7]

At-Tawbah 29

[ight those who believe not to Allah nor the Last Day, nor hold that forbidden which hath been forbidden by Allah and His Messanger, nor acknowledge the religion of truth, from among the people of the book, until they pay jizyah with willing submission and feel themselves subdued.

According to Fathi Osman,[8] the above verse cannot be understood as a license to fight people who may have the character as mentioned above, and it was applied only in the Arabian Peninsula during the life of the Prophet. Taking it as a general rule that authorizes Muslims to fight all peoples of the world until they accept Islam or pay jizya cannot be concluded from the Quranic text. It may have been a historical practice in certain circumstances, but it cannot be a permanent law based on the Quran.

All the early Muslim documents and practices indicated explicitly that the payment of jizya itself was taken in return for protection and defense. As the reliable Muslim historians al-Baladhari [d. 279 A.H./892 C.E.] and al-Tabari [d. 310 A.H./992 C.E.] reported, that jizya was considered as a cost of defense paid by those who did not want to participate in it. Meanwhile in a modern state where the concept of equal citizenship with equality in all rights and obligations is applied to all citizens, such an exemption of military service or the restriction of its responsibility and honor to a certain group of people is not in question at the moment. To day, non-Muslim citizens in an Islamic state are equal to Muslims in their rights and obligations, and they are are enjoying human rights previlages.

Surah al-Kafirun:

Say: O ye that reject faith! I worship not that which ye worship, nor will ye worship that which I worship. And I will not worship that which ye have been wont to worship, nor will ye worship that which I worship. To you be your way, and to me mine.

‘Abdullah Yusuf ‘Ali commented these verses:

“Faith is a matter of personal conviction, and does not depend on worldly motives. Worship should depend on pure and sincere Faith, but often does not: for motives of worldly gain, ancestral custom, social conventions or imitative instincts, or a lethargic instinct to shrink from enquiring into the real significance of solemn acts and the motives behind them, reduce a great deal of the world’s worship to sin, selfishness, or futility. Symbolic idols may themselves be merely instruments for safeguarding the privileges of a selfish priestly class, or the ambitions, greed, or lust of private individuals. Hence the insistence of Islam and its Teacher on the pure worship of the One True God. The Prophet firmly resisted all appeals to worldly motives, and stood firm to his Message of eternal Unity.”[9]


Ò Presented at an International Workship on Teaching Human Rights, Faculty of Sharia and Law, State Islamic University “Syarif Hidayatullah” Jakarta, Wenesday, April 18, 2007.

[1] http\\

[2] http\\

[3] Ministery of Justice-Riyad and Dar al-Kitab al-Lubnani, Conferences of Riyad, Paris, Vatican City, Geneva and Strasbourg on Moslem Doctrine and Human Rights in Islam, n.d., p. 157,

[4] http\\

[5]‘Abdullah Yusuf ‘Ali, The Holy Qur’an: Text, Translation and Commentary (Bremtwwpd. Maryland: Amana Corporation, 1989), p. 106.

[6] Muhammad Husein al Hamshi, Tafsirun wa Bayanun Mufradaati al-Qurán. Beirut: Muassasah al-Iman. ND. P. 86.

[7] N.K. Singh (eds.), Encyclopedia of the Qur’an, Vol 2 (Delhi: Global Vision Publishing House, 2000), p. 427.

[8] Fathi Osman, Concepst of the Quran: A Topical Reasing (Kuala Lumpur: Angkatan Belia Muslim, 1997), p. 941

[9] ‘Abdullah Yusuf ‘Ali, ibid., p. 1800.

Tuesday, February 16, 2010

Resensi Buku Penegakan Syariat Islam Di Indonesia

Jumat, 01 Desember 2006 04:04:23


KH Husin Naparin Lc MA

Penegakan Syariat Islam Di Indonesia

Mustahilkah Syariat Islam tegak di Indonesia? Penulis tidak ahli dalam bidang hukum. Teman penulis, Rifyal Ka’bah, asli Sumatera Barat yang menghabiskan lebih satu dasawarsa di Mesir, Inggris, Australia dan Singapura, beruntung sempat menggoreskan pena dalam bukunya "Penegakan Syariat Islam Di Indonesia".

Sejak September 2000 dia menjadi Hakim Agung di Mahkamah Agung. Penulis masih ingat bagaimana keuletannya menuntut ilmu di Universitas Al Azhar, Cairo (Lc.1976); Institute of Islamic Studies, Cairo (MA.1984); kemudian Universitas Indonesia, Jakarta (Doktor Ilmu Hukum 1998).

Yang penulis tahu, dia lihai berbahasa Arab, Inggris dan Perancis. Kami sama-sama kursus di American Universitas (Cairo 1974) dan Centre Culturel Francais (Le Caire,1974).

Dia menulis: ....para ahli hukum kita pada umumnya mengatakan bahwa hukum nasional Indonesia pada waktu ini bersumber atau mencerminkan tiga sistem hukum: Barat, Adat dan Islam. Ketiga sistem hukum inilah yang sedang bertarung atau berlebur untuk membentuk suatu hukum nasional yang lebih berciri Indonesia di masa depan.

Dari ketiga sistem hukum ini, hukum Islam mempunyai peluang besar untuk mengisi hukum nasional karena beberapa pertimbangan. Pertama, bila kita sepakat dengan adat sebagai hukum yang berciri Indonesia, ia lebih bersifat kesukuan (ethnicity). Karena itu, hukum adat tidak mencerminkan keadilan, kemanusiaan dan kebersamaan. Hukum adat berpotensi untuk sektarianisme serta disintegrasi bangsa dan dari hari ke hari cenderung ditinggalkan masyarakat seiring dengan berkembangnya arus migrasi, akulturasi dan moderenisasi.

Kedua, hukum Barat sebagai hukum asing menggambarkan sejarah dan norma-norma bangsa Eropa yang belum tentu sejalan dengan pandangan hidup bangsa Indonesia. Selain itu, Hukum Barat zaman kolonial dirancang sebagai bagian dari politik kolonial untuk mempertahankan kekuasaan asing di bumi Nusantara. Dengan meningkatnya rasa kebangsaan di masa depan, maka hukum yang berasal dari Barat akan diterima dengan sangat selektif, hanya bila itu sesuai dengan rasa keadilan dan norma-norma bangsa Indonesia. Sedang hukum Islam mencerminkan norma-norma bangsa Indonesia yang mayoritas beragama Islam. Seperti diakui oleh Daniel Lev,

sebelum Nusantara dipersatukan oleh sebuah Pemerintahan Kolonial Belanda, hukum Islam lebih dulu menyatukan mayoritas rakyat Indonesia.

Segi lain yang memantapkan hukum Islam adalah sifat diyani yang dikandungnya di samping sifat qadha’i karena berasal dari hukum agama yang tidak hanya mengikat manusia sebagai makhluk sosial, tetapi lebih-lebih lagi karena berhubungan dengan keyakinan kepada Tuhan Yang Maha Tinggi. Berdasarkan aturan Tuhan kebaikan dibalas kebaikan dan keburukan dibalas keburukan, baik di dunia maupun di akhirat. Ini merupakan sebuah kenyataan bahwa hukum Islam telah menjadi bagian hukum positif Indonesia.

Faktor lain yang memberi peluang kepada hukum Islam sebagai solusi adalah sanksi hukumnya yang bersifat menjerakan. Ini dapat dilihat dari sanksi kejahatan-kejahatan terhadap jiwa raga, akal, pikiran, keturunan, agama dan harta benda.

Salah satu ciri hukum pidana Islam adalah pembalasan yang setimpal atas kejahatan yang dilakukan dengan pengertian bahwa hilang nyawa harus diganti dengan nyawa (QS.Al Maidah 45,QS Al Baqarah 178) dan permusuhan dibalas dengan permusuhan setimpal (QS.Al Baqarah 194).

Para penjahat akan berpikir seribu kali sebelum melakukan kejahatan. Karena kalau ia membunuh, maka ia juga akan dibunuh melalui proses hukum.

Sanksi atas pidana berat (hudud) akan memberikan rasa takut kepada warga untuk melakukan kejahatan dan sekaligus akan membuat masyarakat menjadi aman.

Karena itu bila dipikirkan dengan mendalam, sanksi berat terhadap pelanggaran berat sebenarnya memberikan kehidupan kepada masyarakat secara umum.

Alquran menyatakan bahwa bagi orang yang mempunyai pemikiran, hukuman qishash memberikan kehidupan (QS.Al Baqarah 179).

Demikian menghabisi seorang penjahat yang menghabisi nyawa orang lain melalui proses hukum, beribu-ribu nyawa dapat diselamatkan dari perbuatan melanggar hukum. (lihat Penegakan Syariat Islam di Indonesia, Dr.Rifyal Ka’bah,MA, ha 40-43). Hidup Syariat Islam.

Copyright © 2003 Banjarmasin Post

Bisnis Syariah di Indonesia

Bisnis Syariah di Indonesia

يَاأَيُّهَا الَّذِينَ ءَامَنُوا لَا تَأْكُلُوا أَمْوَالَكُمْ بَيْنَكُمْ بِالْبَاطِلِ إِلَّا أَنْ تَكُونَ تِجَارَةً عَنْ تَرَاضٍ مِنْكُمْ وَلَا تَقْتُلُوا أَنْفُسَكُمْ إِنَّ اللَّهَ كَانَ بِكُمْ رَحِيمًا

“Wahai orang-orang yang beriman! Jangan kalian memakan harta kalian di antara kalian berdasarkan kebatilan kecuali merupakan tijarah (perdagangan) berdasarkan kerelaan dari kalian.” (an-Nisa’ 29(

فَإِذَا قُضِيَتِ الصَّلَاةُ فَانْتَشِرُوا فِي الْأَرْضِ وَابْتَغُوا مِنْ فَضْلِ اللَّهِ وَاذْكُرُوا اللَّهَ كَثِيرًا لَعَلَّكُمْ تُفْلِحُونَ

“Apabila shalat telah selesai dilakukan, maka bersebaranlah di muka bumi dan carilah karunia Allah.” (al-Jum’ah 10)

( التاجر الأمين الصدوق مع النبيين و الصديقين و الشهداء)

“Pedagang terpercaya yang jujur, tempat mereka di akhirat bersama para nabi, orang jujur dan syuhada’.” Hadits riwayat at-Tarmidzi


Bisnis berasal dari kata Inggeris business, Sebuah bisnis, disebut juga firm (firma) atau enterprise (perusahaan), adalah sebuah organisasi yang diakui secara hukum dirancang untuk menyediakan barang-barang dan pelayanan untuk konsumen.

Bisnis pada dasarnya adalah ekonomi kapitalis yang dimiliki oleh individu dan dibentuk untuk mendapatkan keuntungan yang akan menambah kekayaan pemiliknya dan menumbuhkan bisnis itu sendiri. Pemilik dan pelaksana bisnis memiliki sebuah tujuan utama yaitu menerima atau mengembangkan keuntungan finansial sebagai imbalan kerja dan menanggung resiko.

Kata ‘bisnis’ secara etimologi berhubungan dengan keadaan busy (sibuk), apakah sebagai seorang individu atau sebagai masyarakat secara keseluruhan, melakukan pekerjaan yang praktis dan menguntungkan secara finansial.

Jenis-jenis bisnis

Bisnis dapat digolongkan antara lain kepada:

1. Bisnis pertanian (agriculture) dan pertambangan (mining) yang berhubungan dengan produksi bahan mentah seperti tanaman atau mineral.

2. Bisnis finansial, termasuk bank dan perusahaan-perusahaan lain yang menghasilkan keuntungan melalui investasi dan manajemen modal.

3. Bisnis informasi yang melahirkan keuntungan terutama sekali dari penjualan kembali, hak milik intelektual (intellectual property), termasuk studio-studio film, penerbit, perusahaan-perusahaan perangkat lunak.

4. Pabrik-pabrik yang menghasilkan produk dari bahan-bahan baku atau komponen-komponen yang mereka jual, lalu mendatangkan hasil.

5. Bisnis perumahan yang menghasilkan keuntungan dari penjualan, penyewaan dan pembangunan properti, rumah-rumah dan gedung-gedung.

6. Pekerjaan pengecer dan distributor sebagai perantara dalam mendapatkan barang-barang yang dihasilkan oleh pabrik untuk dikirim kepada konsumen yang menghasilkan uang karena kegiatan penjualan dan distribusi pelayanan.

7. Bisnis pelayanan menawarkan barang atau jasa dan biasanya melahirkan keuntungan dengan membebankan biaya untuk jasa.

8. Bisnis transportasi yang mengantarkan barang-barang atau individu dari satu lokasi ke lokasi lain, menghasilkan uang dari keuntungan ongkos transportasi.

9. Prasarana yang menghasilkan pelayanan publik seperti listrik, pengolahan sampah yang biasanya dikuasai oleh pemerintah.

Bisnis Syariah

Bisnis adalah dunia usaha, yaitu usaha apa saja yang dilakukan oleh individu atau kelompok baik skala kecil maupun skala besar, yang mendatangkan keuntungan kepada pemilik dan pengusahanya. Sedangkan bisnis syariah adalah dunia usaha yang dilakukan berdasarkan prinsip-prinsip syariah. Dengan kata lain, bisnis syariah adalah usaha bisnis yang dilakukan secara profesional untuk mendapatkan keuntungan sebesar-besarnya tetapi dengan memperhatikan prinsip-prinsip halal-haram.

Prinsip-prinsip tersebut menyangkut pelarangan riba, pelaksanaan jual beli (trade and commerce), pencegahan gharar (ambiguities) dalam perjanjian bisnis, pelarangan maisir (gambling), pelarangan melakukan bisnis yang melibatkan komiditi seperti daging babi, minuman keras, pornografi dan lain-lain.


Bisnis dalam kajin fiqh disebut tijarah (perdanganan). Tijarah “adalah penukaran harta melalui jual-beli untuk tujuan mendapatkan keuntungan.” (تقليب المال أى باليع و الشراء لغرض الربح ) Perdagangan adalah kegiatan ekonomi yang sah secara Islam bila dilakukan dengan cara yang halal.

Tijarah juga dikenal dengan nama al-bay’ (jual beli), “yaitu penukaran harta dengan harta untuk tujuan memiliki dan menguasainya.” ( مبادلة مال بمال تمليكا و تملكا). Keduanya adalah penukaran harta dengan harta, tetapi pada tijarah, penekanan adalah pada mendapatkan keuntungan, walaupun dalam kenyataan tidak selalu mendapatkan keuntungan.

Tijarah Terlarang

1. Bila dilakukan untuk tujun penipuan, manipulasi dan iklan yang bohong. Sabda Rasul: ( إن التجار يبعثون يوم القيامة فجارا إلا من اتقى و بر و صدق) “Para pedagang dibangkit pada hari kiamat sebagai orang fujjar (jahat) kecuali orang yang bertaqwa, melakukan kebaikan dan bersikap jujur.” Hadits riwayat at-Tarmidzi.

2. Juga terlarang, jual beli yang dilakukan sebelum memasuki pasar dan dengan harga di bawah pasar.

3. Juga terlarang, perdagangan monopoli.

4. Juga dilarang, membeli barang yang sedang ditawar oleh orang lain dengan harga melebihi harga penawaran.

5. Juga terlarang melakukan perdagangan dengan negara musuh.

Dewan Pengawas Syariah

Untuk memastikan sebuah bisnis syariah sesuai dengan prinsip syariah, maka di Idonesia telah dibentuk Badan Pengawas Syariah, antara lain melalui Undang-Undang No. 40/2007 Tentang Perseroang Terbatas dan Undang-Undang No. 21/2008Tentang Perbankan Syariah.

Pasal 109 UU No. 40/2007 menyatakan:

(1) Perseroan yang menjalankan kegiatan usaha berdasarkan prinsip syariah selain mempunyai Dewan Komisaris wajib mempunyai Dewan Pengawas Syariah.

(2) Dewan Pengawas Syariah sebagaimana dimaksud pada ayat (1) terdiri atas seorang ahli syariah atau lebih yang diangkat oleh RUPS atas rekomendasi Majelis Ulama Indonesia.

(3) Dewan Pengawas Syariah sebagaimana dimaksud pada ayat (1) bertugas memberikan nasihat dan saran kepada Direksi serta mengawasi kegiatan Perseroan agar sesuai dengan prinsip syariah.

Pasal 32 UU N0. 21/2008 menyatakan:

(1) Dewan Pengawas Syariah wajib dibentuk di Bank Syariah dan Bank Umum Konvensional yang memiliki UUS.

(2) Dewan Pengawas Syariah sebagaimana dimaksud pada ayat (1) diangkat oleh Rapat Umum Pemegang Saham atas rekomendasi Majelis Ulama Indonesia.

(3) Dewan Pengawas Syariah sebagaimana dimaksud pada ayat (1) bertugas memberikan nasihat dan saran kepada direksi serta mengawasi kegiatan Bank agar sesuai dengan Prinsip Syariah.

(4) Ketentuan lebih lanjut mengenai pembentukan Dewan Pengawas Syariah sebagaimana dimaksud pada ayat (1) diatur dengan Peraturan Bank Indonesia. -=®=-