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All Journal Jembatan Hukum: Kajian Ilmu Hukum, Sosial dan Administrasi Negara Federalisme : Jurnal Kajian Hukum Dan Ilmu Komunikasi Deposisi: Jurnal Publikasi Ilmu Hukum
Ahmad Irfansyah Rosyadi
Unknown Affiliation
Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Dari Ibadah ke Kebijakan Publik: Integrasi Zakat dalam Sistem Perpajakan di Indonesia Ahmad Irfansyah Rosyadi; Salsabila Syifana Alkamila; Agita Naysilla Putri; Muhammad Lexsi Pratama; Ali Murtadho Emzaed
Federalisme: Jurnal Kajian Hukum dan Ilmu Komunikasi Vol. 3 No. 2 (2026): Mei: Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/federalisme.v3i2.1651

Abstract

Zakat and taxation are two important instruments in the life of society and the state, both of which aim to improve social welfare. However, in practice, the integration of zakat and taxation in Indonesia has not yet been fully realised, meaning that the potential of zakat as part of fiscal policy has not been optimally utilised. This study aims to examine the status of zakat within the legal system and public policy, the form of its integration into the tax system, and the various obstacles encountered in its implementation. This study employs a normative legal methodology using legislative, conceptual, and analytical approaches, and utilises secondary data analysed qualitatively. The research findings indicate that zakat has been recognised within the national legal system; however, it is still viewed as a religious obligation that coexists alongside taxation as a state obligation. The current integration remains limited to reductions in taxable income and has not yet demonstrated comprehensive coherence within fiscal policy. Furthermore, its implementation continues to face various obstacles from legal, institutional, technical, and fiscal perspectives, meaning it has not yet been effectively implemented.
Peran dan Upaya Disperkimtan dalam Mewujudkan Tertib Administrasi Pemindahan Makam di Kota Palangka Raya Salsabila Syifana Alkamila; Ahmad Irfansyah Rosyadi; Agita Naysilla Putri; Muhammad Lexsi Pratama; Mochammad Reiza Ash-Shofi
Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara Vol. 3 No. 2 (2026): Juni : Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jembatan.v3i2.3059

Abstract

 The relocation of graves in Palangka Raya City often gives rise to administrative problems due to the limited availability of burial land and the public’s lack of understanding of the applicable procedures. This issue has become increasingly complex with the rising demand for grave relocations since 2025 and the implementation of Palangka Raya City Regional Regulation No. 13 of 2024, which aims to maintain order and legal certainty in the management of graves. This study aims to examine the role and efforts of the Department of Housing, Settlements and Land Affairs (Disperkimtan) in ensuring orderly administrative procedures for grave relocation, as well as to identify the obstacles encountered. The research method employed is a normative-empirical legal study using a qualitative approach, in which data was collected through observation, interviews and a literature review. The research findings indicate that the Department of Public Works and Housing plays a vital role as a regulator, provider of administrative services, data manager, and field supervisor in the grave relocation process. However, several challenges have been encountered, such as the public’s limited understanding of grave relocation procedures and the scarcity of cemetery land. To address these challenges, the Department of Public Works and Housing has undertaken various initiatives, including public awareness campaigns, streamlining service procedures, and optimising the use of cemetery land. It is hoped that this research will contribute to improving the effectiveness of grave relocation management, ensuring it is more orderly, systematic, and in accordance with applicable laws and regulations.
Keterbatasan Anggaran Prodeo PHI terhadap Pelaksanaan Kekuasaan Kehakiman PN Banjarmasin Perspektif HTN Ahmad Irfansyah Rosyadi; Salsabila Syifana Alkamila; Khairun Nisa; Hapip Udin; Fadhil Rozin Asyam
Deposisi: Jurnal Publikasi Ilmu Hukum Vol. 4 No. 2 (2026): Juni : Deposisi: Jurnal Publikasi Ilmu Hukum
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/deposisi.v4i2.6094

Abstract

Prodeo legal aid is one of the ways in which the state fulfils its responsibility to guarantee access to justice for economically disadvantaged members of the public. However, its implementation still faces challenges, particularly budgetary constraints, meaning that not all applications for prodeo legal aid can be processed. This issue arises in Industrial Relations Court (PHI) cases at the Banjarmasin District Court. This study aims to examine the implementation of prodeo services in PHI cases and to analyse these budgetary constraints from a constitutional law perspective. The methodology employed is a normative legal approach with an empirical focus, utilising a review of legislation, interviews, observations, and a literature review. The research findings indicate that prodeo is a service for litigation at no cost, funded by the state through the State Budget Allocation (DIPA). In 2025, a budget of Rp. 33,728,000 was only sufficient to handle 13 cases, meaning the service depends on the availability of funds. This situation reflects a gap between the constitutional guarantee of access to justice and practice on the ground. Therefore, improvements are needed in budget planning, allocation, and management, as well as the strengthening of the role of Legal Aid Posts and Legal Aid Institutions to enhance access to justice for the underprivileged.
Co-Authors Agita Naysilla Putri Ali Murtadho Emzaed Fadhil Rozin Asyam Hapip Udin Khairun Nisa Mochammad Reiza Ash-Shofi Muhammad Lexsi Pratama Salsabila Syifana Alkamila