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All Journal Al-Manahij: Jurnal Kajian Hukum Islam REiD (Research and Evaluation in Education) Yustisia Merdeka : Jurnal Ilmiah Hukum Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Al-Manahij : Jurnal Kajian Hukum Islam
Farkhani, Farkhani
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Religion Education Law, Crime, Criminology & Criminal Justice

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Pidana Perpajakan dalam Perspektif Hukum Islam Farkhani, Farkhani
Al-Manahij: Jurnal Kajian Hukum Islam Vol 10 No 2 (2016)
Publisher : Fakultas Syariah IAIN Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3924.392 KB) | DOI: 10.24090/mnh.v10i2.937

Abstract

Di berbagai negara, pajak menjadi salah satu unggulan bagi pemasukan keuangan negara. Negara-negara dengan pajak yang sangat tinggi menjadi negara yang sering kali muncul kasus-kasus penghindaran pajak, manipulasi dan upaya-upaya lain untuk mengurangi beban pajak. Dalam Islam disebut jarimah perpajakan. Dalam perspektif hukum Islam, jarimah perpajakan dapat diijtihadkan sanksi hukum yang tepat dengan melihat pada kasus yang telah terjadi dan kaidah-kaidah hukum yang dapat digunakan sebagai istinbat hukum. Secara garis besar, seluruh jarimah perpajakan dikategorikan sebagai jarimahta’zir, yakni kejahatan yang sanksi hukumnya diserahkan dan ditetapkan kepada pemerintah atau penyelenggara kekuaasaan negara di bidang legislatif dan yudikatif. Pengecualiannya dapat diterapkan pada kasus korupsi di sektor pajak. Jarimah ini dapat dimasukkan ke dalam jarimahsariqah yang had maksimalnya adalah potong tangan. Namun karena korupsi adalah kejahatan luar biasa dengan akibat buruk yang luar biasa pula, bisa jadi had(hudud) itu menjadi salah satu dari alternatif sanksi hukum, dan sanksi hukum maksimalnya bisa saja lebih besar dari itu, misalnya hukuman mati.
The Concept of Al-Syāṭibī’s al-Ta‘āruḍ wa al-Tarjīḥ: Scientific Faith and Methodology Solution to Legal Istinbāṭ Farkhani, Farkhani; Elviandri, Elviandri; Nugroho, Sigit Sapto
Al-Manahij: Jurnal Kajian Hukum Islam Vol 12 No 1 (2018)
Publisher : Fakultas Syariah IAIN Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (978.72 KB) | DOI: 10.24090/mnh.v12i1.1331

Abstract

Al-Ta‘āruḍ wa al-tarjīḥ is a methodology offered by al-Syāṭibī to overcome problems that often arise in fiqh issues faced by the people. This study is a descriptive literature study (library research) aims to determine how the concept of al-Ta‘āruḍ wa al-tarjīḥ offered, with fahm al-naṣṣ methods that exist in its al-Muwāfaqāt. To al-Syāṭibī, no at-ta‘āruḍ (contradiction) in texts but there is a contradiction among mujtahids (Muslim jurists) in understanding the texts. Then, the mujtahids (jurists) should not be in a hurry to do istinbāṭ al-ḥukm (taking out the law) which originated from the ẓāhir contradictory arguments. A depth and universal study toward contradictive postulates seems needed by mujtahid both using their precision and intelligence. Because of the precision and intelligence mujtahids are varying, it causes the appearance of a conflict between mujtahids in looking at the arguments. To find a solution to the problem, the offer is the use of tarjīḥ method, looking for the most powerful arguments, and then serving them as the basis to take a single istinbāṭ al-ḥukm.
Pemilihan Kepala Daerah Secara Tidak Langsung Dalam Perspektif Pegiat Dan Pelaksana Pemilu Farkhani, Farkhani
YUSTISIA MERDEKA : Jurnal Ilmiah Hukum Vol 5, No 2 (2019): JURNAL YUSTISIA MERDEKA
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/yume.v5i2.42

Abstract

Awal tahun 2018, muncul keinginan dari para elit politik untuk melaksanakan pilkada dengan sistem pemilihan tidak langsung. Untuk kepentingan ini, mengetahui pandangan dan argumentasi pegiat dan pelaksana pemilu daerah (Kota Salatiga) penting untuk diketahui untuk mengukur sebarapa kebernerimaan pada sistem pemilihan yang akan dilakukan. Penelitian lapangan (field research) ini menggunakan metode kualitatif dengan teknik pengambilan data melalui wawancara mendalam (indept interview). Obyek yang diteliti adalah para pegiat dan pelaksana pemilu di Kota Salatiga. Hasil penelitian adalah munculnya wacana perubahan sistem pemilihan kepala daerah dari sistem langsung kepada sistem perwakilan karena;  ketimpangan “energi” yang dikeluarkan dengan hasil yang diharapkan, ada “luka” yang tidak cepat sembuh dari hasil kontestasi yang melibatkan partisipasi langsung warga negara, dan anggaran negara yang sangat terkuras serta pertimbangan untung rugi dalam pelaksanaan pemilihan kepala daerah secara langsung. Pandangan pegiat dan pelaksana pemilu di Kota Salatiga tidak sepakat pada pengembalian sistem pemilihan kepala daerah lewat perwakilan DPRD. Ketidaksetujuannya; pemahaman leterlijke tentang demokrasi dan kedaulatan rakyat, tidak mengimbangi perkembangan makna serta praktiknya di negara-negara modern, pemahaman partisipasi yang terbatas pada keterlibatan warga negara pada pesta demokrasi secara langsung, dan kekhawatiran berlebihan pada sistem pemilihan perwakilan.
Legal Protection of Minority Rights: Study on the Implementation of Qanun Number 6 of 2014 Concerning the Jinayat Law in Langsa City, Aceh Special Region Province Farkhani, Farkhani; Badwan, Badwan; Berutu, Ali Geno; Zulkarnain, Zulkarnain; Irfanudin, Fahmi
Al-Manahij: Jurnal Kajian Hukum Islam Vol. 17 No. 2 (2023)
Publisher : Sharia Faculty of State Islamic University of Prof. K.H. Saifuddin Zuhri, Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mnh.v17i2.7897

Abstract

The negative stigma against applying Islamic law or sharia has not disappeared. This stigma persists since it is accompanied by propaganda that Islamic sharia is contrary to human rights and is barbaric. Specifically, the Special Region of Aceh Province, with its special label and special autonomy based on Law No. 44 of 1999 concerning the Implementation of the Privileges of Aceh, strengthened by Law No. 18 of 2001 concerning Special Autonomy, Law No. 11 of 2006 concerning the Government of Aceh, and part of the Memorandum of Understanding (MoU) of Helsinki bargaining, is permitted to apply Islamic law, including the issue of jinayat. This research’s object was the implementation of Qanun Jinayat in Langsa City to find out how it is implemented and how it protects the rights of minorities. Included in the field research category, this study used qualitative methods with data collection techniques through in-depth interviews and field observations. The result revealed that the enforcement of the Qanun Jinayat in Langsa City is concerned about human rights norms, does not interfere with the rights of minorities, and they even feel happy since the Qanun’s norm is also regulated in their holy book.
The Accountability of Waqf Managers: Reviewed from Judicial and Accounting Aspects (PSAK NO 412) Rahman, Taufikur; Farkhani, Farkhani
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 18 No. 1 (2025): AL-AWQAF : Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v18i1.352

Abstract

Abstract: This research aims to find out the role of the Indonesian Waqf Board in terms of waqf management and dispute resolution, as well as whether BWI Salatiga City has used waqf accounting standards, namely PSAK number 112 concerning waqf accounting in its waqf accounting treatment to realize institutional accountability. Waqf management is based on law number 41 of 2004 concerning waqf. Meanwhile, the accounting standards used as a basis for preparing waqf financial reports are standards issued by the Sharia Accounting Standards Board (DSAS) of the Indonesian Accountants Association (IAI), namely PSAK 112 concerning Waqf Accounting. The research method uses a comparative descriptive method, namely by describing and illustrating the state of the research object and then comparing it with existing standards. Interviews, observation, and documentation obtained research data. The research results show that the Salatiga waqf institution (BWI Salatiga City) has not fully presented its financial reports by generally accepted accounting standards, both PSAK 45 concerning financial reporting of non-profit entities and PSAK 112 concerning waqf accounting. Furthermore, in resolving disputes regarding waqf issues, BWI Salatiga City only acts as a mediator, companion, director, and supervisor, the resolution of waqf problems tends to be left to each party involved. Keywords: Waqf Disputes, Waqf Accounting, Accountability, Waqf Management
The development of measurement instruments of Sharia students' perceptions about Khilafah Subando, Joko; Wibowo, Muhammad Kurniawan Budi; Farkhani, Farkhani
REID (Research and Evaluation in Education) Vol. 9 No. 2 (2023)
Publisher : Graduate School of Universitas Negeri Yogyakarta & Himpunan Evaluasi Pendidikan Indonesia (HEPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/reid.v9i2.63966

Abstract

This study aims to develop an instrument to measure Sharia students' perception of the Khilafah. The research applied the ADDIE development research approach. The activity began with reviewing Taqiyuddin An-Nabhani's books and articles about Khilafah to get the instrument construct (analysis). The next stage was to compile the grid and assemble the instrument items (design). The items of the assembled instrument were then assessed by 11 experts (development). The validated Instruments were then carried out with limi­ted and expanded trials. The limited trial was conducted on 26 students at Universitas Islam Negeri (UIN) Salatiga, and the expanded trial was conducted on 227 Sharia stu­dents from Institut Islam Mamba'ul "˜Ulum (IIM) Surakarta, UIN Raden Mas Said, and UIN Salatiga. The experimental data were analyzed with CFA. The results indicate that the instrument construct consisted of seven aspects of measurement encompassing the essence, the function, the establishment, the power and sovereignty, the form of state and government, the Khilafah government system, and the constitution for non-Muslims. The measurement model meets eight model fit criteria, including AGFI = 0.84 (> 0.8), chi-square/df = 1.459 (< 2), RMR = 0.054 (≤ 0.1), SRMR = 0.056 (≤ 0.1), RMSEA = 0.045 (< 0.08), NFI = 0.95 (≥ 0.9), NNFI = 0.98 (≥ 0.9), CFI = 0.98 (≥ 0.9), IFI = 0.98 (≥ 0.9). The instrument also has a good guarantee of validity and reliability. This is indicated by the loading factor value of each indicator above 0.4 and the composite reliability value of 0.95 (> 0.7) so that the instrument can be used for further measure­ments.
Co-Authors Ali Geno Berutu, Ali Geno Badwan, Badwan Elviandri, Elviandri Fahmi Irfanudin Nugroho, Sigit Sapto Rahman, Taufikur Subando, Joko - Wibowo, Muhammad Kurniawan Budi Zulkarnain Zulkarnain