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All Journal Jurnal CENDIKIA ISNU ISNU Nine-Star Multidisciplinary Journal (INS9MJ) Jurnal Sahabat ISNU SU Jurnal Cendikia ISNU SU
David Nwanna Dumbiri
University of Benin, Benin City
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Review of Insurance Law in the Perspective of Sharia Insurance: An Analysis of Principles and Implementation in Indonesia David Nwanna Dumbiri; Jumriati Hasibuan; Nurul Fadhilah Pasaribu; Hafnina Zahra; Siti Khirani Azzahra
Jurnal Cendikia ISNU SU Vol. 2 No. 1 (2025): Mei : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.942

Abstract

Insurance is an important part of the modern economic system that plays a role in providing protection against unforeseen financial risks. In the context of sharia economics, conventional insurance is often seen as incompatible with sharia principles because it contains elements of riba, gharar (uncertainty), and maysir (speculation). As an alternative, the concept of sharia insurance (takaful) emerged which is based on the principle of helping and protecting each other between participants. This research aims to examine insurance from the perspective of Islamic law and highlight how sharia principles are applied in the practice of sharia insurance in Indonesia. Using a descriptive qualitative approach and literature study as the main method, this study found that sharia insurance has a strong legal foundation both in terms of fiqh and laws and regulations in Indonesia. The results of this study are expected to provide a deeper understanding for the Muslim community regarding the halalness of insurance products and encourage the development of a sustainable Islamic financial system.
Tax Law Perspectives on Tax Amnesty Policy Assessment: Balancing Fairness and Compliance Siti Nurjannah Lase; Shafa Zhafira Khalid; Zahara Ananda; Mufqi Aulia; David Nwanna Dumbiri
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 2 (2025): ISNU Nine Star September 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i2.809

Abstract

The tax amnesty policy is a strategic step taken by the Indonesian government to improve taxpayer compliance and expand the tax revenue base through tax amnesty by providing an opportunity to report unreported assets without administrative or criminal sanctions. This study aims to analyze the assessment of the tax amnesty policy from a tax law perspective, particularly in balancing the principles of fairness and tax compliance. The method used is a socio-legal approach with a literature study on the regulation and implementation of tax amnesty and its impact on social justice and taxpayer compliance. The results show that the success of this policy is highly dependent on the government's ability to implement a fair and transparent amnesty mechanism without sacrificing justice for compliant taxpayers. In addition, the effectiveness of the tax amnesty program is also influenced by the level of legal certainty, political stability, and ease of tax administration to encourage a culture of voluntary compliance. Therefore, the assessment of the tax amnesty policy must consider the balance between state revenue and social justice in order to create a sustainable and trusted tax system
Review of Insurance Law in the Perspective of Sharia Insurance: An Analysis of Principles and Implementation in Indonesia David Nwanna Dumbiri; Jumriati Hasibuan; Nurul Fadhilah Pasaribu; Hafnina Zahra; Siti Khirani Azzahra
Jurnal Cendikia ISNU SU Vol. 2 No. 1 (2025): Mei : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.942

Abstract

Insurance is an important part of the modern economic system that plays a role in providing protection against unforeseen financial risks. In the context of sharia economics, conventional insurance is often seen as incompatible with sharia principles because it contains elements of riba, gharar (uncertainty), and maysir (speculation). As an alternative, the concept of sharia insurance (takaful) emerged which is based on the principle of helping and protecting each other between participants. This research aims to examine insurance from the perspective of Islamic law and highlight how sharia principles are applied in the practice of sharia insurance in Indonesia. Using a descriptive qualitative approach and literature study as the main method, this study found that sharia insurance has a strong legal foundation both in terms of fiqh and laws and regulations in Indonesia. The results of this study are expected to provide a deeper understanding for the Muslim community regarding the halalness of insurance products and encourage the development of a sustainable Islamic financial system.
The Crime of Theft by Workers in the Workplace: A Review of the Concept of Ghulul in Islamic Criminal Law David Nwanna Dumbiri; Yovani Zela; Jihan Aulia; Yunanta M. Hafiz; Ivan Vaizal
Jurnal Sahabat ISNU SU Vol. 1 No. 1 (2024): ISNU Sahabat Mei 2024
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes theft by workers in the workplace not merely as a crime against property (larceny), but as a form of betrayal of trust (fiduciary duty) in the context of Islamic criminal law. Using a normative approach based on literature studies, this journal examines the concept of Ghulul from the perspective of the Qur'an, Hadith and fiqh jinayah literature (Islamic criminal law), then compares it with the construction of theft in the Indonesian Criminal Code. The employment relationship is analyzed through the framework of the ijarah contract, where the worker acts as an amin (trusted party) who has special obligations. This study shows that criminal liability from the perspective of ta'zir (discretionary punishment) provides more comprehensive justice, going beyond mere punishment, including recovery of losses and social sanctions. In addition, the value of trust in the Islamic perspective can strengthen the company's internal control system. In conclusion, Ghulul is a relevant legal instrument to criminalize and prosecute acts of betrayal of trust in modern employment relationships, while also offering an alternative criminal liability that is more in line with substantive justice.
Co-Authors Hafnina Zahra Ivan Vaizal Jihan Aulia Jumriati Hasibuan Mufqi Aulia Nurul Fadhilah Pasaribu Shafa Zhafira Khalid Siti Khirani Azzahra Siti Nurjannah Lase Yovani Zela Yunanta M. Hafiz Zahara Ananda