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All Journal Ahkam: Jurnal Ilmu Syariah SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management DIVERSI : Jurnal Hukum Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal El-Thawalib Al-Istinbath: Jurnal Hukum Islam Journal Of Islamic Social Finance Management Rechtsvinding Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal El-Thawalib
Siregar, Fatahuddin Aziz
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Analysis of The Decision No. 1706/Pdt.G/2020/PA.Mdn. Based on The Decision No. 93/PUU-X/2012 Siregar, Muhaimin Nur; Siregar, Fatahuddin Aziz
Jurnal El-Thawalib Vol 4, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v4i2.9600

Abstract

This research discusses regarding the sharia economic dispute resolution based on akad which usually occures, with analyzed of the Medan Religious Court Decision No. 1706/Pdt.G/2020/PA.Mdn. according the Constitutional Court Decision No. 93/PUU-X/2012 regarding sharia economic dispute resolution based on akad. The type of this research is library research and in the form of normative legal research. The research approach uses statute approach and case approach with theoretical review by pure theory of law and positivism theory of law. The primary legal materials consist of UUD 1945, KUHPerdata, Law No. 21 of 2008 regarding the Sharia Banking, Law No. 3 of 2006 regarding Religious Courts, Law No. 30 of 1999 regarding Arbitration and Alternative Dispute Resolution, Law No. 3 of 2004 regarding the Constitutional Court, Medan Religious Court Decision No. 1706/Pdt.G/2020/PA.Mdn. and Constitutional Court Decision No. 93/PUU-X/2012. The secondary legal materials are books, thesis, and law journals according to the research problems. The colecting datas technique is documentation and the analysis technique uses desciptive analysis. The result of this reseacrh shows that the consideration of the Medan Religious Court Judges’ on the decision No. 1706/Pdt.G/2020/PA.Mdn. who declares that It was not authorized to try the lawsuit based on the explanation of Article 3 of Law No. 3 of 1999 which principally states that the court  is not authorized to try between parties who have been bound in an Arbitration akad and the Constitutional Court Decision No. 93/PUU-X/2012 does not make it has no legal force. Because the two legal standing is separated. Then, by reviewing of the Constitutional Court Decision No. 93/PUU-X/2012 toward the Medan Religious Court Decision No. 1706/Pdt.G/2020/PA.Mdn. regarding the sharia economic dispute resolution based on akad is contradict with law according to the pure theory of law and positivism theory of law. Because the explanation of Article 55 paragraph (2) of Law No. 21 of 2008 that stated sharia economic dispute resolution through arbitration contradict  with  UUD 1945.Sharia Economic Dispute, Dispute Resolution, Akad
Perlindungan Hukum Terhadap Anak Korban Toxic Parenting Dalam Perspektif Hukum Islam Lubis, Yulia Khairani; Siregar, Fatahuddin Aziz; Gunawan, Hendra
Jurnal El-Thawalib Vol 5, No 1 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v5i1.10875

Abstract

The problem in this research is legal protection on children suffering toxic parenting in the Labuhanbatu district in the perspective of Islamic law. The type of research in this study is field research, using qualitative approaches, the primary data source of children to experience toxic parenting in the family in 2021-2022 and the caretaker of the women and child protection services (DPPPA), A secondary source of data consists of books, journals, and documents related to the study. The data-gathering techniques used are interviews, observations, and documentation. The data-analysis techniques use qualitative descriptive. That the protection of law in labuhanbatu district is good enough because there is an institution that serves to protect children: the women's protection and child protection service (DPPPA), by performing socialization, and protecting children by providing mediation services, legal aid, and psychological recovery, according to the 2014 35th act on child protection, while it is the perspective of Islamic law that children should be protected from all that could lead to the exclusion of children's rights, Like the one in QS. At-Tahrim: 66, which is the right to an education, a living, protection, and nurturing, and hampering growth of children, for in the perspective of Islamic law the violent behaviour of children is strictly prohibited except in education and worship, it should fit within some provisions, it is according to Ahmad bin Hanbal that the Prophet SAW forbids such violence as beating and educating children, And also, in the opinion of clerics educating children with violence, is not recommended according to dalil-dalil, both the Qur'an and As-Sunnah. Therefore, legal protection in the Labuhanbatu district is in keeping with an Islamic law perspective that prohibits violent child abuse.
Dynamic Information Transparency and Timeliness of Financial Reporting: Opportunistic Theory Lubis, Rizki Mulia; Siregar, Fatahuddin Aziz; Hasibuan, Abdul Nasser; Nasirin, Wanda Khairun; Daulay, Nurfia Sintia
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10167

Abstract

The delay in financial reporting among Sharia-listed manufacturing companies poses a challenge in leveraging dynamic information transparency to influence timely financial reporting, aligning with Opportunistic Theory. This study aims to analyze financial aspects and corporate governance's impact on reporting timeliness, with tax avoidance as a mediator. Employing Purposive Sampling with 111 manufacturing firms, the SEM-PLS formative model reveals ROA, ROE, DAR, DER, independent board, and audit committee individually affect reporting timeliness. Additionally, tax avoidance significantly mediates the relationship between financial ratios, governance, and reporting punctuality. This suggests the crucial role of tax management in steering corporate decisions and highlights implications for sustainable tax policies, minimizing adverse impacts on financial reporting integrity. 
A Juridical Review of The Practice of Inheritance Distribution Prior to The Division of Marital Property in East Angkola District, South Tapanuli Regency Harahap, Adi Gunawan; Siregar, Fatahuddin Aziz; Nasution, Muhammad Arsad
Rechtsvinding Vol. 3 No. 2 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/rechtsvinding.v3i2.1147

Abstract

This paper aims to analyze the mechanism for distributing inheritance derived from marital property, identify the factors that contribute to the failure to separate such property prior to inheritance distribution, and examine this practice in light of the Compilation of Islamic Law (KHI). Marital property refers to assets acquired by a husband and wife during the course of their marriage until their separation. This study discusses the practice of dividing marital property following a death divorce (cerai mati) in Angkola Timur District, which deviates from the provisions of Article 96 paragraph (1) of the Compilation of Islamic Law. The article mandates that marital property must first be divided equally between the spouses upon the death of one party. The research employs a juridical-empirical method, utilizing primary data collected from the field and secondary data derived from Islamic legal literature and statutory regulations. The findings reveal several primary factors behind the failure to divide marital property: community customs that delay distribution until both parents have passed away, the reluctance of children to request distribution in accordance with the KHI, and situations in which the surviving husband remarries. According to the KHI, marital property must be separated prior to the distribution of inheritance. The absence of such separation results in injustice, familial conflict, and social disharmony within the community.
Co-Authors Abdul Nasser Hasibuan Akhyaruddin, Ilman MHD. Amidy, Rizal Ma'ruf Anriani, Gusti Arbanur Rasyid Asmul Fauzi Harahap, Asmul Fauzi Bambang Harianto Benny Ridwan Daulay, Nurfia Sintia Erie Hariyanto Febri Yulika Harahap, Adi Gunawan Harahap, Darwis Harahap, Zul Anwar Ajim HASIBUAN, AHMAD SOLEH HENDRA GUNAWAN B11211055 HSB, Putra Halomoan Ikhwanuddin Harahap Isnadi, Danil Iswandi Syahputra Liberny, Liberny Lubis, Rizki Mulia Lubis, Yulia Khairani Nasirin, Wanda Khairun Nasution, Ja'far Nasution, M. Arsad Nasution, Muhammad Arsad Nasution, Nur Halimah Nofialdi, Nofialdi Pasaribu, Ahmad Rusli Rukiah Lubis Samaruddin, Samaruddin Siregar, Fitra Amalia Siregar, Muhaimin Nur Siregar, Nursalamah Sitompul, Fitri Purnama Sari Sumper Mulia Harahap, Sumper Mulia