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HAK PREFEREN ATAS PENAGIHAN UTANG PAJAK DALAM PERSPEKTIF HUKUM EKONOMI SYARI’AH Haryati, Haryati; Rochmiatun, Siti; Afriansyah, Syafran
Muamalah Vol 5 No 2 (2019): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

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ABSTRACT This thesis departs from academic anxiety when Taxpayers have tax debt which is a debt to the state. In tax law, the state has a special position, namely preferential rights (formerly) to collection of tax debts compared to personal debt. Preferred rights owned by the state must take precedence when the Taxpayer has a debt between tax debt and other preferred creditors. If the preferential rights of other preferred creditors are impaired because of the country's preferential rights, then the losses suffered by the community will outweigh the benefits. This study aims to answer about how the position of the country's preferential rights on tax debt collection and how the position of the country's preferential rights to collection of tax debt in the perspective of shari'ah economic law. This type of research is normative research (library research/ library research). The data collection technique used in this study is through literature studies. The type of data used is qualitative data. The data source used is secondary data. Data analysis in this study used a qualitative descriptive method. The results of this study conclude that the position of the country's preferential rights on tax debt collection has a prioritized position, which is more than the other preferred creditors. When a taxpayer has a creditor who has equal rights, the country's preferential rights to collection of tax debts are the most special because they have the facility to pay priority. In Shari'ah economic law, regarding the position of the state's preferential rights over the collection of tax debts, the payment takes precedence. The priority scale for the payment of the tax debt owned by the state takes precedence over payment of personal debt. This is because the results of the tax payments are used for the benefit of many people. Keywords: preferential rights, tax debt.

PEMIKIRAN ADIWARMAN AZWAR KARIM TERHADAP KONSEP ECONOMIC VALUE OF TIME (2010-2018) DALAM PERSPEKTIF HUKUM EKONOMI SYARIAH Elisafitri, Risma Okta; Junaidi, Heri; Afriansyah, Syafran
Muamalah Vol 6 No 2 (2020): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

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The research entitled Adiwarman Azwar Karim's Thought Against the Concept of Economic Value of Time (2010-2018) in the Perspective of Islamic Economic Law, this departs from the main problem related to the difference in the value of money and time. Therefore, Adiwarman Azwar Karim offers the concept of Economic Value Of Time. This research is a library research (Library Research) with the primary source of books by Adiwarman Azwar Karim, namely Islamic Microeconomics (2010), Islamic Bank Islamic Fiqh Analysis and Finance (2016). Secondary sources are studied from books other than the character's original books, journals, websites, articles. In data collection, the steps taken were to collect Primary Data Sources and Secondary Data Sources then classify existing data, then arrange them systematically and become a conceptual framework for how Economic Value of Time in the Islamic economy with Adiwarman Azwar Karim's thought, then draw conclusions. The results of the study concluded that: (1) The concept of Economic Value of Time according to Adiwarman Azwar Karim is a concept where time has economic value, not money which has time value. The concept of Economic Value of Time Adiwarman Karim is a rebuttal to the Time Value of Money system, where the concept of Economic Value of Time is based on a standard calculation of money with no additional value. Meanwhile, Time Value of Money directs people to the value of profit from money to money with additional value (usury). (2) In the perspective of Islamic Economic Law, the concept of Time Value of Money is more acceptable than the concept of Time Value of Money because the concept of Time Value of Money, the calculation system uses a ratio (profit sharing), while the calculation system of Time Value of Money uses interest. The purpose of Islamic law is based on maintaining five important things based on a priority scale, namely: (1) preserving religion, (2) preserving the soul, (3) preserving reason, (4) preserving offspring and (5) maintaining property. Islamic law contains eternal fitriyah values based on solid principles, which will not change and will not be changed. Keywords: Adiwarman Azwar Karim, Economic Value of Time, Money

TINJAUAN HUKUM EKONOMI SYARIAH TERHADAP PERATURAN PRESIDEN NOMOR 76 TAHUN 2020 TENTANG PENGEMBANGAN KOMPETENSI KERJA MELALUI PROGRAM KARTU PRAKERJA Wulandari, Hindun; Antasari, Rr Rina; Afriansyah, Syafran
Muamalah Vol 7 No 1 (2021): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

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ABSTRACT Unemployment is a serious problem that until now the Indonesian government has not been able to solve it. Like a younger sibling, unemployment and poverty areinseparable. Because with the increase in unemployment, the poverty level in this countrywill automatically increase. The government as the holder of policy authority is expectedto be able to play a role in overcoming unemployment and poverty problems. From these problems the authors are interested in taking the title of a thesis reviewof sharia economic law against presidential regulation number 76 of 2020 amendments topresidential regulation number 36 of 2020 concerning the development of work potentialthrough the pre-employment card program, which is to find out what is the legal basis froma philosophical point of view. , sociological, and juridical creation of pre-employmentcards, as well as a review of sharia economic law in terms of the principle of benefit andthe principle of justice. The results of this study are the philosophical foundation of this preemploymentcard policy. Realizing justice in the goals of the State, namely realizing the welfare of theIndonesian nation, from a sociological basis, namely to the people's need for decent workto achieve community welfare and from a juridical perspective, namely providing a clearlegal basis. against the corruption eradication commission that corruption destroys everyorder of life of a nation. and from the principle of benefit, namely helping to reducetraining costs borne by participants as well as getting training modules and in terms of theprinciple of justice, justice in terms of the pre-employment card program is only justice inincentive costs and facilities pre-employment card. Key words: Unemployment, Policy, Covid-19

TINJAUAN HUKUM EKONOMI SYARIAH TERHADAP AKAD PEMBERIAN BANTUAN SUBSIDI UPAH (BSU) KEPADA PEKERJA SWASTA YANG BERGAJI DIBAWAH 5 JUTA (Studi pada Pekerja Swasta PT. Indosat Palembang) Rema, Rema; Afriansyah, Syafran
Muamalah Vol 7 No 2 (2021): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

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juta di PT Indosat Palembang pada akad pemberian bantuan subsidi upah (BSU) yang mewajibkan pemberian uang secara sukarela terhadap maneger. Penelitian ini termasuk penelitian lapangan, lalu jenis dan sumber data yang digunakan melalui pendekatan kualitatif berdasarkan pemahaman yang diberikan informan melalui wawancara, observasi, dan dokumentasi langsung ke obyek penelitian yang dijadikan sebagai data primer, adapun data sekunder yang akan digunakan berupa buku-buku primer yang dianggap representatif terhadap penelitiansebagai pelengkap data primer.Pemberian bantuan subsidi upah pada karyawan di PT Indosat disini akad nya belum jelas dari pihak PT Indosat meminta sebagian dari uang tersebut, hal ini yang membuat karyawan tidak menerima metode tersebut, mereka berharap tidak ada potongan dari bantuan yang sudah seharusnya diberikan oleh pemerintah. Sedangkan dalam Tinjauan Hukum Ekonomi Syariah akad ini sudah memenuhi rukun dan syarat hanya saja prakteknya tidak sesuai, seharus dalam akad ini menggunakan akad ridha’iyah, yaitu akad-akad yang dilakukan tanpa upacara tertentu dan terjadi karena keridhaan dua belah pihak, seperti akad pada umumnya.Kata Kunci : Bantuan Subsidi, Upah Buruh, Hukum Ekonomi Syariah

CHARACTER EDUCATION IN ELEMENTARY SCHOOL STUDENTS IN PALEMBANG CITY: A Study of Curriculum Implementation and Character Learning during the Covid-19 Pandemic Abdurrahmansyah, Abdurrahmansyah; Afriansyah, Syafran; Nasution, Nurseri Hasnah
Conciencia Vol 23 No 2 (2023): Conciencia
Publisher : Pascasarjana Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/conciencia.v23i2.10028

This study aims to explain the pattern of character education during the covid-19 pandemic and see the learn from home policy on weakening the character of elementary school students in Palembang City. The outbreak of the covid-19 pandemic has forced schools to change the tradition and model of implementing education. Basic education institutions must adapt quickly to the covid-19 emergency. The learn from home (LFH) policy has formed a new habit where teachers must use a full online learning system. The implementation of online learning has had an impact on weakening student character. This phenomenological qualitative research succeeded in finding the fact that the character education curriculum development model in elementary schools during the covid-19 pandemic tends to be unclear. The obstacles experienced by teachers in educating character during the Covid-19 pandemic include the absence of school management support in the form of support for learning tools and the weak understanding of teachers and internet-based learning models. The weakening of character in elementary school students is quite serious as a result of the LFH learning system in the form of the emergence of bad attitudes such as annoyance, sadness, anger, low self-esteem, lack of enthusiasm, lack of discipline as a result of the ineffectiveness of the online learning system.

POLA PENGUPAHAN BURUH TANI KEBUN KACANG TANAH DI PEDESAAN sari, umi martika; afriansyah, syafran; lubis, ramiah
Al-muamalah Vol 9 No 1 (2023): Muamalah
Publisher : Program Studi Muamalah Fakultas Syariah dan Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/muamalah.v9i1.18106

ABSTRAK Salah satunya pola pengupahan buruh tani kacang tanah di Desa Sungai Rotan Kecamatan Rantau Panjang Kabupaten Ogan Ilir, yaitu bekerja sebagai buruh penanam kacang tanah yang panen setiap tiga bulan sekali. Mulai bekerja dari pukul 07:00-12.00 WIB upah yang didapat dari pemilik kebun dengan memperoleh 3 Kg kacang tanah, maka upahnya Rp.20.000 setengah hari. Sedangkan pekerjaan lainnya seperti buruh tani sawah upahnya Rp.35.000, buruh bangunan upahnya Rp.100.000. Dilihat dari perbedaan pembayaran upah dari berbagai jenis pekerjaan yang ada di Desa Sungai rotan ini, upah buruh tani kacang tanah ini terlalu kecil untuk kebutuhan sehari-hari. Dengan rumusan masalah dalam skripsi ini yaitu: (1). Bagaimanakah Pola Pengupahan Buruh Tani Kacang Tanah di Desa Sungai rotan Kecamatan Rantau Panjang Kabupaten Ogan Ilir, (2). Bagaimanakah Relevansi Hukum Ekonomi Syariah Terhadap Pola Pengupahan Buruh Tani Kacang Tanah di Desa Sungai rotan Kecamatan Rantau Panjang Kabupaten Ogan Ilir. Metode penelitian ini adalah penelitian lapangan (Field Research), dan metode jenis data yang digunakan yaitu kualitatif. Populasi dalam penelitian ini yaitu pola pengupahan buruh tani kebun kacang tanah di Desa Sungai rotan dan sample yang digunakan berjumlah 8 orang. Teknik pengumpulan data observasi, wawancara dan dokumentasi. Data yang dikumpulkan kemudian di analisis secara deskriptif kualitatif. Dari hasil penelitian dapat disimpulkan bahwa: (1). Pola pengupahan buruh tani di Desa Sungai rotan Kecamatan Rantau Panjang Kabuapten Ogan Ilir, berdasarkan perjanjian yang disepakti oleh pemilik kebun dan buruh tani tidak dilihat dari perjanjian secara tertulis melainkan secara lisan, dan sistem pengupahannya secara harian, mulai dari jam 07:00-12:00 WIB dengan upah Rp.20.000. Pembayaran upah diberikan diakhir pekan dengan memperhitungkan beberapa hari kerja yang dilakukan oleh buruh tani. (2). Relevansi hukum ekonomi syariah bahwa pola pengupahan yang di praktekkan oleh buruh tani di Desa Sungai rotan Kecamatan rantau panjang kabupaten ogan ilir, tidak menyalahi prinsip-prinsip hukum islam. Dan juga upah yang diberikan sesuai dengan kesepakatan yang dibuat dan juga sesuai dengan adat kebiasaan yang berlaku pada masyarakat setempat. Kata Kunci: Hukum Ekonomi Syari’ah, Upah Buruh Tani.

Studi Atas Manhaj Tarjih Muhammadiyah dan Aplikasinya dalam Istinbath Hukum SA, Romli; Afriansyah, Syafran
Kamaya: Jurnal Ilmu Agama Vol 6 No 4 (2023)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/kamaya.v6i4.3132

This research aims to analyze the formulation and basis for the formation of Manhaj Tarjih Muhammadiyah. This type of research is qualitative with a literature study approach. Data analysis uses content analysis and comparative approaches. This research found that first, the basis for the formulation of the Muhammadiyah Tarjih Council's Manhaj in legal istinbath was sourced from the Al-Qur’an and al-Sunnah as well as the results of the ijtihad of the ulama. Second, the approach used by the Muhammadiyah Tarjih Council in understanding the texts of the Al-Qur’an and al-Sunnah is through the Qawa'id lughawiyah texts. And third, facing problems for which there is no text, the Muhammadiyah Tarjih Council uses a general approach to the meaning of the texts of the Koran and al-Sunnah, an istidlal approach with various tools/media according to the problems that arise; such as using the istislahi approach and/or the qiyasi approach. Likewise, using qawaid fiqhiyah in dealing with various problems, especially new problems for which the legal provisions are completely unclear.

Dinamika Tradisi Intelektual Melayu Izzuddin, Muhammad Haidar; Afriansyah, Syafran; Nurmalina, Nurmalina
TAMADDUN Vol 24 No 1 (2024): Tamaddun: Jurnal Kebudayaan dan Sastra Islam
Publisher : Fakultas Adab dan Humaniora UIN Raden Fatah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/tamaddun.v24i1.24076

This article aims to determine the dynamics of the intellectual revival of the Malay world which includes the supporting factors for the intellectual revival of the Malay world, Malay intellectual figures and their works. This article is presented descriptively qualitatively using literature review techniques. The research results show that the formation of intellectual traditions in the Malay world is closely related to the process of Islamization of the archipelago. It is strongly suspected that the intellectual tradition was only formed during the sultanate, in the early days of the arrival and spread of Islam through trade activities and Islamic preaching. Furthermore, there was an increase in the intensity of relations between the Malay (Nusantara) community and Arab countries, especially Haromain. This happens with many people from the archipelago who perform the Hajj and who deliberately settle in Mecca or Medina to study there. These are the people who, after returning to the archipelago, became actors in the process of transmitting religious thought to the Muslim community of the archipelago.

Tepung Tawar Sebagai Modal Sosial dalam Mendamaikan Sengketa: Kearifan Lokal dalam Naskah Ulu dan Keberlangsungannya Izzuddin, Muhammad Haidar; Afriansyah, Syafran
Jumantara: Jurnal Manuskrip Nusantara Vol. 16 No. 1 (2025): Juni
Publisher : Perpustakaan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37014/jumantara.v16i1.5208

This research examines the role of the tradition of tepung tawar, particularly in the Ulu manuscript 93 E 1 in the National Library of the Republic of Indonesia, as social capital in resolving conflicts and reconciling disputes. Social conflicts, especially in social relations, are increasing in a competitive modern society. As a nation rich in local wisdom values, Indonesia has great potential to resolve conflicts peacefully by utilizing traditional wisdom. One of the local traditions that can be used as social capital is the tepung tawar tradition. This research has two main objectives, namely to reveal the content of Ulu manuscript 93 E 1 related to the tepung tawar tradition and to analyze its relevance to the practice of tepung tawar in reconciling conflicts in modern society. To achieve these objectives, a descriptive qualitative method is used to document and analyze the Jampi Tepung text in the manuscript. This approach involves an in-depth text study by identifying key elements of the rituals and prayers contained in the manuscript. Additionally, social capital theory by sosial Colletta dan Cullen (2000) and restorative justice by Braithwaite (2002) are applied to link the local wisdom of the tepung tawar tradition with contemporary conflict resolution practices. The findings of this study show that Ulu 93 E 1 contains important information about the tradition of fresh flour. This tradition, although rooted in local wisdom, remains relevant and can become social capital in a modern context to achieve social harmony.

Judicial Review of the Constitutional Court Decision Number 93/PUU-XX/2022 on Guardianship for Persons with Mental Disabilities from a Human Rights Perspective Febriyanti, Riska; Antasari, Rr Rina; Afriansyah, Syafran
Jurnal Mediasas: Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah Vol. 8 No. 3 (2025): Jurnal Mediasas: Media Ilmu Syariah dan Ahwal Al-Syakhsiyyah
Publisher : Islamic Family Law Department, STAI Syekh Abdur Rauf Aceh Singkil, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58824/mediasas.v8i3.437

This article is motivated by the Constitutional Court Decision Number 93/PUU-XX/2022 concerning the judicial review of Article 433 of the Indonesian Civil Code, particularly the phrases “dungu” (feebleminded), “sakit otak” (mentally ill), and “mata gelap” (dark-minded). The Court held that these terms are no longer relevant in light of modern scientific developments and may perpetuate discriminatory stigma against persons with disabilities; however, they were nevertheless retained within the legal norms. The central problem of this study is to examine the judicial considerations in Decision Number 93/PUU-XX/2022 and its juridical review from a human rights perspective.This study employs a normative juridical method with a statutory approach and a case approach. The findings reveal that although the Court acknowledged that the terms are scientifically outdated, the phrases were still maintained. From the principle of equality before the law, the decision raises critical concerns as it potentially perpetuates stigma and is inconsistent with Article 28D paragraph (1) of the 1945 Constitution as well as the Convention on the Rights of Persons with Disabilities (CRPD). From the Islamic perspective, the ruling is also incompatible with the objectives of maqasid al-shariah, particularly the principle of hifz al-nafs (protection of life). Therefore, reform of legal terminology toward more humane and inclusive language is urgently required so that the law truly reflects substantive justice and guarantees equality for every citizen. [Artikel ini dilatarbelakangi oleh Putusan Mahkamah Konstitusi Nomor 93/PUU-XX/2022 terkait pengujian Pasal 433 KUHPerdata, khususnya frasa “dungu”, “sakit otak”, dan “mata gelap”. Mahkamah menyatakan bahwa istilah-istilah tersebut tidak relevan dalam perkembangan ilmu pengetahuan modern serta berpotensi menimbulkan stigma diskriminatif terhadap penyandang disabilitas, namun tetap mempertahankannya dalam norma hukum. Permasalahan utama penelitian ini adalah bagaimana pertimbangan hakim dalam Putusan Nomor 93/PUU-XX/2022 serta bagaimana tinjauan yuridisnya ditinjau dari perspektif hak asasi manusia.Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan dan pendekatan kasus. Hasil penelitian menunjukkan bahwa meskipun Mahkamah menilai istilah tersebut tidak lagi relevan secara ilmiah, frasa tersebut tetap dipertahankan. Dari sudut pandang asas equality before the law, putusan ini menimbulkan catatan penting karena berpotensi melanggengkan stigma serta tidak sejalan dengan Pasal 28D ayat (1) UUD 1945 dan Konvensi Hak-Hak Penyandang Disabilitas (CRPD). Dalam perspektif Islam, hal ini juga tidak sejalan dengan maqasid al-shariah, khususnya prinsip hifz al-nafs atau perlindungan jiwa. Oleh karena itu, pembaruan terminologi hukum yang lebih manusiawi dan inklusif sangat diperlukan agar hukum benar-benar mencerminkan keadilan substantif serta menjamin kesetaraan bagi setiap warga negara..]

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