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All Journal Journal of Islamic Business Management Studies (JIBMS) Horizon: Indonesian Journal of Multidisciplinary Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah
TB Rifat
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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The Legal Maxim al-Darurat Tubih al-Mahzurat in Innovative Zakat Utilization for the Economic Empowerment of the Ummah TB Rifat; Ahmad Hasan Ridwan; Dede Rohayati; Eid Abdul Aziz
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 11 No. 1 (2026)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/0m7nqr60

Abstract

Structural poverty requires zakat institutions to move beyond short-term relief while continuing to protect the legal entitlements of mustahik. This study examines the legal boundaries for applying the maxim al-Ḍarurat Tubiḥ al-Maḥẓurat to innovative forms of productive zakat and formulates a Sharia-compliant implementation framework. It employs normative Islamic legal research using conceptual, comparative, statutory, fatwa, and maqāṣid al-Sharia approaches. Primary and secondary legal materials were collected through documentary analysis and examined through data condensation, data display, and conclusion drawing and verification. The findings demonstrate that the maxim does not provide a general justification for all productive zakat programs because productive zakat is not inherently prohibited. Nonrepayable business capital grants and capacity-building programs may be justified by tamlīk, maṣlaḥah, and maqāṣid al-Sharia. By contrast, delayed distribution, institutional investment, and collectively managed productive assets require stricter tests of necessity, proportionality, governance, and beneficiary protection. Repayable revolving schemes should primarily use infaq, sadaqah, waqf, or other non-zakat funds because zakat transferred through valid tamlīk becomes the property of the mustahik. The study proposes a Sharia legal test based on mustahik eligibility, fulfillment of basic needs, the form of tamlīk, degree of necessity, availability of lawful alternatives, proportionality, Sharia governance, and program evaluation. This framework enables zakat institutions to promote sustainable economic empowerment without diminishing the rights and dignity of mustahik.
Transformasi Konsep Dharibah dalam Fikih Muamalah: Relevansi Hukum Perpajakan Islam terhadap Tax Compliance di Indonesia Tb Rifat; Oyo Sunaryo Mukhlas; Atang Abdul Hakim
Journal of Islamic Business Management Studies (JIBMS) Vol. 7 No. 1 (2026): Journal of Islamic Business Management Studies (JIBMS)
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51875/jibms.v7i1.988

Abstract

Tingkat kepatuhan pajak di Indonesia masih rendah dengan tax ratio stagnan kisaran 10–11%, jauh di bawah standar ideal IMF sebesar 15%. Dalam masyarakat Muslim mayoritas, problematika ini semakin kompleks akibat ketegangan konseptual antara kewajiban zakat dan pajak. Penelitian ini bertujuan menganalisis transformasi konsep dharibah dalam fikih muamalah dan relevansinya terhadap peningkatan kepatuhan pajak di Indonesia. Menggunakan pendekatan kualitatif yuridis-normatif dan teologis-normatif, penelitian mengkaji literatur fikih klasik-kontemporer, peraturan perpajakan Indonesia, dan data empiris kepatuhan pajak. Analisis komparatif tiga level normatif-filosofis, struktural-operasional, dan fungsional dilakukan untuk mengidentifikasi titik temu antara dharibah dan sistem perpajakan modern. Hasil penelitian menunjukkan bahwa dharibah mengalami transformasi signifikan berbasis maslahah mursalah. Terdapat kompatibilitas filosofis antara prinsip dharibah (al-adalah, al-yaqin, al-yusr, al-maslahah) dan asas perpajakan Indonesia. Integrasi nilai dharibah berpotensi meningkatkan kepatuhan pajak sukarela melalui legitimasi teologis yang mengubah persepsi wajib pajak Muslim dari sekadar kewajiban hukum menjadi ibadah. Model implementasi meliputi harmonisasi regulasi zakat-pajak, edukasi berbasis fikih muamalah, dan kolaborasi strategis antara Direktorat Jenderal Pajak dengan lembaga keagamaan.
Efektivitas Pengawasan Internal Kejaksaan dalam Mewujudkan Integritas dan Akuntabilitas: Perspektif Negara Hukum Indonesia | (Versi en lama): Efektivitas Pengawasan Internal Kejaksaan dalam Mewujudkan Integritas dan Akuntabilitas: Perspektif Negara Hukum Indonesia Refania Varetta Sugiarto; Tb Rifat
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5361

Abstract

This study aims to analyze the effectiveness of internal supervision at the Attorney General's Office of the Republic of Indonesia, identify factors that hinder its implementation, and formulate directions for strengthening supervisory institutions. The method used is normative juridical with legislative, conceptual, and comparative approaches. Legal materials include Law Number 16 of 2004 jo. Law Number 11 of 2021 concerning the Attorney General's Office and regulations related to internal supervision. The analysis of legal materials was conducted in a prescriptive-analytical manner through the stages of inventory, identification of legal issues, systematization, and interpretation. The research results indicate that supervision by the Deputy Attorney General for Supervision (JAM-Was) has not been effective due to weak functional independence, inconsistency in disciplinary enforcement, a closed organizational culture, and fragmentation of internal and external supervision mechanisms. This study concludes that strengthening internal supervision in the Attorney General's Office requires enhancing the institutional independence of JAM-Was, reinforcing the whistleblowing system, digitalizing supervision, and creating synergy among supervisory agencies to realize an Attorney General's Office that is integrative and accountable | (Versi en lama): This study aims to analyze the effectiveness of internal supervision at the Attorney General's Office of the Republic of Indonesia, identify factors that hinder its implementation, and formulate directions for strengthening supervisory institutions. The method used is normative juridical with legislative, conceptual, and comparative approaches. Legal materials include Law Number 16 of 2004 jo. Law Number 11 of 2021 concerning the Attorney General's Office and regulations related to internal supervision. The analysis of legal materials was conducted in a prescriptive-analytical manner through the stages of inventory, identification of legal issues, systematization, and interpretation. The research results indicate that supervision by the Deputy Attorney General for Supervision (JAM-Was) has not been effective due to weak functional independence, inconsistency in disciplinary enforcement, a closed organizational culture, and fragmentation of internal and external supervision mechanisms. This study concludes that strengthening internal supervision in the Attorney General's Office requires enhancing the institutional independence of JAM-Was, reinforcing the whistleblowing system, digitalizing supervision, and creating synergy among supervisory agencies to realize an Attorney General's Office that is integrative and accountable.
Co-Authors Dede Rohayati Eid Abdul Aziz Hakim, Atang Abdul Mukhlas, Oyo Sunaryo Refania Varetta Sugiarto