Distribution of Tourism Management Revenue Under Sharia Economic Law: A Case Study of Mount Nirwana
DOI:
https://doi.org/10.24256/jiis.v6i1.12629Keywords:
Profit Sharing, Muḍārabah, Islamic Economic LawAbstract
Community-based tourism management requires a fair profit-sharing system to ensure both community welfare and the sustainability of tourism management. However, the management of Gunung Nirwana Tourism still applies an equal profit-sharing system without considering the level of participation and contribution of each member. This study aims to analyze the profit-sharing practices in the management of Gunung Nirwana Tourism and examine them from the perspective of Islamic Economic Law. The research employed a qualitative approach using field research methods, with data collected through interviews, observations, and documentation involving eight administrators of the Pokdarwis Pesona Jaya Tourism Awareness Group. The findings indicate that the profit-sharing practice in the management of Gunung Nirwana Tourism is not yet fully in accordance with Islamic Economic Law, particularly the provisions of DSN-MUI Fatwa No. 115/DSN-MUI/IX/2017 and the Compilation of Islamic Economic Law (KHES). Although the management has implemented the principles of deliberation and transparency, the equal distribution of profits without considering each member's contribution does not fully reflect the principles of justice, trustworthiness, and the balance of rights and obligations.
References
Abdullah, M. bin I. A.-B. (2021). Enslikopedia Hadis I. Pustaka Almahira.
Ahkamil Hakim, Rahmani, N. A. B., & Harahap, R. D. (2024). Peran Pemerintah Dalam Program Pariwisata Berkelanjutan Dalam Upaya Mewujudkan Sustainabel Development Goals (SDGs) di Kawasan Danau Toba. Jurnal Ekonomi & Ekonomi Syariah, Volume 7(1). https://doi.org/10.36778/jesya.v3i1.66
Hasan, Z., & Nurhuda, A. (2023). The Role Of Sharia Economic Law In Supporting A Healthy Economic System For Indonesian Communities. ASAS, Volume 15(2). https://doi.org/10.24042/asas.v15i02.16426
Jaffar, M. M. (2020). Mudharabah and Musyarakah Models of Joint Venture Investments Between Two Parties. International Conference on Science and Social Research, Volume 1(1). https://doi.org/10.1109/CSSR.2010.5773814
Jayusman, Sari, N. P., Putra, A. E., & Bunyami, M. (2022). Perspektif Maslahah Terhadap Pembagian Keuntungan Pada Unit Usaha Kelompok Usaha Tani Desa Wates Timur Pringsewu. Asas : Jurnal Ekonomi SyariahJurnal Hukum Ekonomi Syariah, Volume 14(2). http://www.ejournal.radenintan.ac.id/index.php/asas/article/view/14314/pdf
Kathīr, I. ibn. (2019). Tafsīr al-Qur’ān al-‘Aẓīm. Dār al-Fikr.
Mahendra, R., & Nasution, I. F. A. (2023). Pemikiran Imam Al-Ghazali dalam Hukum Ekonomi Syariah. ASAS Jurnal Hukum Ekonomi Syariah, Volume 15(3). https://doi.org/http://dx.doi.org/10.24042/asas.v15i02.16100
Marboro, P. (2023). Pengelolaan Wisata Syariah Pantai Carocok Painan Menurut Tinjauan Hukum Ekonomi Syariah. AICONOMIA: Jurnal Hukum Ekonomi Syariah, Volume 2(1). 10.32939/acm.v2i1.2592
Mufid. (2017). Kaidah Fiqh Ekonomi Syariah Teori dan Aplikasi Praktek. Zahra Liter.
Munji, M. A., Hidayat, R., & Muhammad, I. F. (2023). Analisis Fiqh muamalah Terhadap Sistem Bagi Hasil Oleh Petani Udang di Lampung. Journal of Fiqh in Contemporary Financial Transactions, Volume 1(1). https://doi.org/10.61111/jfcft.v1i1.436
Nurasari, & Alan. (2024). Tinjauan Hukum Ekonomi Syariah dan Peraturan Pemerintah Nomor 36 Tahun 2021 tentang Pengupahan terhadap Perhitungan Upah Pekerja Harian karena Sakit (Studi di Kredit Koperasi Primer untuk Anggota (KKPA) unit Mesuji). Iqtishad Sharia: Jurnal Hukum Ekonomi Syariah & Keuangan Islam, Volume 1(2). https://journal.albadar.ac.id/index.php/iqtishadsharia/article/view/71.
Nurasari, Edi, R. N., & Aprilia, V. (2026). TINJAUAN HUKUM ISLAM TENTANG UPAH MENGUPAH PEKERJA PEMBERSIH IKAN TERI (Studi di Desa Pulau Pasaran Kecamatan Teluk Betung Timur Kota Bandar Lampung). QANUN: Journal of Islamic Laws and Studies, Volume 4(3). https://doi.org/10.58738/qanun.v4i3.1210
Pane, A. L., Rachman, N., & Triana, T. (2024). Keadilan Distributif Dalam Perspektif Ekonomi Islam : Implikasi Filosofis dan Praktis. Karakter : Jurnal Riset Ilmu Pendidikan Islam, Volume 2(2). https://doi.org/10.61132/karakter.v2i2.547
Payangan, O. R. (2018). Pemasaran Jasa Pariwisata. IPB Press.
Pramana, G. N. O., Wijaya, I. K. K. A., & Suryani, L. P. (2022). Implementasi Perjanjian Bagi Hasil Dalam Pengelolaan Terasering Ceking (Studi Kasus Di Desa Kedisan, Kecamatan Tegallalang). Jurnal Preferensi Hukum, Volume 3(2). https://doi.org/10.55637/jph.3.2.4937.318-323
Pratama, A., Kartika, & Muflihah, L. (2022). Sistem Sharing Profit Pada Marketing Perspektif Hukum Ekonomi Syari’ah (Studi pada CV Bonzela Property Apartement Grand Kamala Lagoon, Bekasi). Asas : Jurnal Ekonomi Syariah, 14(1).
Pratama, M. Z., Nur, E. R., & Abdullah, N. H. B. N. (2023). Islam’s Bai’al-khosaroh Practices and Modern Business Practices: An Examination. ASAS : Jurnal Hukum Ekonomi Syariah, Volume 15(1). https://doi.org/https://dx.doi.org/10.24042/asas.v15i01.15068
Sadique, M. A. (2023). Contractual Terms in Musharakah and Mudarabah Restricting the Profit Share of a Partner or Facilitating Later Amendments to the Agreed Ratio: A Scrutiny. IIUM Law Journal, Volume 1(1). https://doi.org/10.31436/iiumlj.v21i1.96
Sapuan, N. M. (2026). An Evolution of Mudarabah Contract: A Viewpoint from Classical and Contemporary Islamic Scholars. Procedia Economics and Finance, Volume 3(5). https://doi.org/10.1016/S2212-5671(16)00043-5
Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.
Syaefryan, N. A., Yuniarti, V. S., Asro, M., & Rukmini, N. V. N. (2025). Analysis of Sharia Economic Law on Profit Sharing Practices in Infrastructure Projects: A Case Study of Mudharabah at CV. Biru Karya Pratama. ASAS, Volume 17(1). https://doi.org/10.24042/
Yoeti. (2018). Ilmu Pariwisata. Pertja.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 Merlin Husnul Avita, Yufi Wiyos Rini Masykuroh, Nurasari
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with the Journal of Indonesian Islamic Studies agree to the following terms:
- Authors have retained full articles copyright and grant the Journal of Indonesian Islamic Studies right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the Journal of Indonesian Islamic Studies published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (see also deposit policy and archiving on page journal).
