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All Journal Tahkim (Jurnal Peradaban dan Hukum Islam) Usroh: Jurnal Hukum Keluarga Islam Jurnal Ilmiah Ekonomi Islam Journal of Economicate Studies JUSTISI Al-Adl : Jurnal Hukum Al-Syakhsiyyah : Journal of Law and Family Studies Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan Asyahid Journal of Islamic and Quranic Studies (AJIQS) Al-Ahwal Al-Syakhsiyyah: Jurnal Hukum Keluarga dan Peradilan Islam El-Ahli : Jurnal Hukum Keluarga Islam Al-Muamalat : Jurnal Ekonomi Syariah Familia: Jurnal Hukum Keluarga COMPARATIVA: Jurnal Ilmiah Perbandingan Mazhab dan Hukum Al-Istinbath: Jurnal Hukum Islam Syakhshiyyah Jurnal Hukum Keluarga Islam Fastabiq: Jurnal Studi Islam JSE: Jurnal Sharia Economica Mawaddah: Jurnal Hukum Keluarga Islam Al-Usroh : Jurnal Hukum Keluarga Islam El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Mu'asyarah Ecobankers : Journal of Economy and Banking An-nisa: Journal of Islamic Family Law Journal of Hadith Studies Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Dialog Legal: Jurnal Syariah, Jurisprudensi dan Tata Negara
Farid, Diana
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Implementation of Financial Accounting Standards (PSAK) 109, Accounting Information Systems, Internal Control, and Employee Performance on the Quality of Financial Reports at BAZNAS Garut District Burhanudin, Ujang; Farid, Diana; Solihin, Dadin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4248

Abstract

The problem raised in this study, namely regarding the quality of the financial statements of BAZNAS Garut Regency during the five years from 2016 to 2021, related to it has not fully met qualitative characteristics, such as relevant, reliable, easy to understand, and compatible. This causes the assessment of reasonable opinions without exception to be inconsistent, which the authors consider to be an important new aspect of research. This study aims to analyze the influence of the implementation of PSAK 109 (X1), accounting information system (X2), internal control (X3), and employee performance (X4) on the quality of financial statements (Y), both partially and simultaneously. The results of the study show that each variable, namely the implementation of PSAK 109 (X1), accounting information system (X2), internal control (X3), and employee performance (X4), partially has a significant influence on the quality of financial statements. Simultaneously, these variables had a significant influence of 93.9% on the quality of financial statements, while 6.1% were influenced by other factors that were not tested in this study.
Analisis Metode Penafsiran Hakim Dalam Memutus Perkawinan Beda Agama (Studi Kasus Undang-Undang No. 959/Pdt.P/2020/PN.Bdg dan Undang-Undang No. 71/Pdt.P/2017/PN Bla) Farid, Diana; Hendriana, Hendriana; Abdulah Pakarti, Muhammad Husni
MU'ASYARAH: Jurnal Kajian Hukum Keluarga Islam Vol 2, No 1 (2023): Maret
Publisher : UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mua.v2i1.4910

Abstract

Artikel ini membahas terkait dengan metode penafsiran yang digunakan oleh Hakim dalam memutus perkawinan beda agama. Undang-undang No. 19 Tahun 2019 tentang perubahan atas Undang-undang No.1 Tahun 1974 tentang perkawinan, perkawinan beda agama tidak diatur secara eksplisit sedangkan dalam Kompilasi Hukum Islam melarang praktek perkawinan beda agama, sehingga terjadi disharmonisasi hukum, dan penetapan perkawinan beda agama menjadi subjektifitas Hakim dalam menetapkan perkawinan beda agama. Penelitian ini bertujuan untuk mengetahui metode penafsiran apa yang digunakan oleh Hakim. Metode penelitian yang digunakan adalah penelitian kualitatif (library research) dengan pendekatan hukum normatif. Hasil penelitian menunjukan bahwa penetapan no. 959/Pdt.P/2020/PN Bdg perkawinan beda agama yang dikabulkan menggunakan penafsiran letterlijk. Hakim yang menolak dalam penetapan no. 71/Pdt.P/2017/PN Bla menggunakan pendekatan penafsiran holistic.
Penetrasi Konsep Hibah Dalam Proses Pembagian Waris Nuryamin, Nuryamin; Farid, Diana
Dialog Legal: Jurnal Syariah, Jurisprudensi dan Tata Negara Vol. 1 No. 3 (2025): September
Publisher : Sekolah Tinggi Ilmu Syariah Wal Aqidah Ash-Shofa Manonjaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64367/dialoglegal.v1i3.130

Abstract

Basically, a property owner has the right and freedom to give (gift) his property to anyone, including his children, provided that the gift (gift) does not cover and does not reduce other rights as heirs. If the terms and conditions are met, then the grant is valid. Meanwhile, the right of the recipient of the gift to the inheritance is absolutely his share as an heir without having to be reduced as a result of obtaining the gift as long as the heir does not lose his inheritance rights, because the gift has nothing to do with inheritance. Thus, the inherited assets obtained are not counted as inheritance, so that he is entitled to inheritance assets according to what he should receive as part of the inheritance after the parent (heir) dies. Gift giving in Islamic Law is limited to a maximum of 1/3 (one third) of the grantor's assets. In the event that gifts are made to children (heirs), the limitation is that gifts must be made based on the principle of justice. This limitation on grant giving is provided to protect the rights of the heirs after the grantor dies, so the main aim of the grant is to strengthen friendly relations. Apart from the maximum limits regulated in Islamic Law (KHI), Customary Law and BW also provide the same limits in granting grants. This is intended to protect the rights of the heirs and to avoid losses suffered by the heirs whose share cannot be reduced according to law, so that with this gift the share of the heirs becomes less than what they should receive.
Interfaith Marriage in Indonesia: Juridical Challenges and Human Rights Perspectives Surasa, Ais; Sururie, Ramdani Wahyu; Gisymar, Najib A.; Aris, Mohammad Syaiful; Farid, Diana; Abdulah Pakarti, Muhammad Husni
Al-Qadha : Jurnal Hukum Islam dan Perundang-Undangan Vol. 12 No. 1 (2025): Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan
Publisher : Hukum Keluarga Islam IAIN LANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/qadha.v12i1.11071

Abstract

Interfaith marriage refers to a union between two individuals who adhere to different religions and remains a complex issue within the Indonesian legal system. Legally, Law No. 1 of 1974 on Marriage does not explicitly regulate interfaith unions. However, Article 2(1) of the law states that a marriage is valid if conducted by the religious laws and beliefs of the parties involved. This commonly means that interfaith marriages lack legal recognition in Indonesia. This interpretation is further reinforced by the issuance of Supreme Court Circular Letter (SEMA) No. 2 of 2023. This study adopts a normative juridical method with a descriptive qualitative approach. Primary data were obtained from the Marriage Law, the Compilation of Islamic Law, fatwas issued by the Indonesian Ulema Council (MUI), Muhammadiyah, Nahdlatul Ulama (NU), and SEMA No. 2 of 2023. Secondary data were gathered from legal literature, court decisions, and scholarly articles. The findings indicate that, under Article 2(1) of the Marriage Law, interfaith marriages are deemed invalid under Indonesian national law. However, from a human rights perspective—as stipulated in Article 16 of the Universal Declaration of Human Rights (UDHR) and Article 28B(1) of the 1945 Constitution—every individual has the right to marry regardless of religious affiliation. This study also outlines several legal alternatives available to interfaith couples seeking to formalize their marriage, including filing a court petition, temporarily adhering to one partner’s religious law, or marrying abroad. The legal implications of interfaith marriage include issues related to its validity, administrative registration, children's legal status, and both spouses' civil rights.
Co-Authors Abdulah Pakarti, Muhammad Husni Abdurrohman, Yusup Ali Fikri, Yudistia Teguh Arilaha, Muhammad Asril Banaesa, Iba Basuni, Ilyas Burhanudin, Ujang Fathiah, Iffah Gisymar, Najib A. Haidan, Haidan Hendriana Hendriana, Hendriana Hendriana4 Hilal Nu'man, Mohamad Hisam Ahyani Judijanto, Loso Kusmardani, Alex Mabruri, Kemal Al Kautsar Marisa, Laini Mas’ud, Muhammad Mohammad Syaiful Aris Muhammad Afif Muhammad Husni Abdulah Pakarti Nahdia Nazmi Naisabur, Chikal Anugrah Putra Naisabur, Nanang Nurdin, Rahmat Nuryamin Nuryamin, Nuryamin Nu’man, Mohamad Hilal Otong Syuhada Putra, Haris Maiza Ramdani Wahyu Sururie Rauzana, Rauzana Rohman, Hilma Fanniar Saepullah, Usep Siddiq, Achmad Sofyan Mei Utama, Sofyan Mei Solihin, Dadin Supala, Supala Surasa, Ais Syamsul, E Mulya Trisulo Trisulo Ulpah, Ghina Wahidin, Jenal WAHYUDI Widiantini, Nema Yahya, Roby Putra Zikry, Farhan Zilliavirni, Ratu Tiara