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All Journal Al-Manahij: Jurnal Kajian Hukum Islam Ulul Albab: Jurnal Studi Islam DE JURE El-QUDWAH INFERENSI ISLAMICA: Jurnal Studi Keislaman Jurnal Al-Ijtimaiyyah JURISDICTIE Jurnal Hukum dan Syariah Jurnal Ilmiah Hukum LEGALITY Al-Mada: Jurnal Agama, Sosial, dan Budaya LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan Al-Syakhsiyyah : Journal of Law and Family Studies Al Huquq : Journal of Indonesian Islamic Economic Law Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan Ulumuna Hakam : Jurnal Kajian Hukum Islam dan Hukum Ekonomi Islam Al-Manahij : Jurnal Kajian Hukum Islam Jurnal Ekonomi Syariah dan Hukum Islam Journal of Islamic Business Law el-Bait: Jurnal Hukum Keluarga Islam Studi Multidisipliner: Jurnal Kajian Keislaman Mu'asyarah Jurnal Legislasi Indonesia Jurnal Kajian Hukum dan Sosial
Abbas Arfan
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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INTEGRATED MANAGEMENT OF ZAKAT AND TAXATION FOR REVITALIZING BAYT AL-MĀL: A Comparative Study of 'One-Gate System' Models in Indonesia and Malaysia Mahmudi, Zaenul; Arfan, Abbas; Kadarisman, Ali; Syahriana, Nur Alfy; Suyurno, S. Salahudin
Jurisdictie: Jurnal Hukum dan Syariah Vol 16, No 2 (2025): Jurisdictie
Publisher : Fakultas Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/j.v16i2.36879

Abstract

Indonesia and Malaysia administer two distinct forms of philanthropy: zakat and taxes. Indonesia mandates this separation to the National Zakat Board and the Directorate General of Taxes. In contrast, Malaysia mandates it to the Inland Revenue Board of Malaysia and zakat-collecting institutions. However, this separation of management disregards modern organisational principles that emphasise performance effectiveness. This research constitutes a normative legal study that employs comparative and historical approaches to examine the implementation of zakat and tax regulations in Indonesia and Malaysia, based on the institution of Bayt al-Māl and the administrators of zakat and taxes as state revenue, as implemented during the time of the Prophet Muhammad and subsequent caliphs. The research findings indicate that, based on systems theory and maqāṣid al-sharī`ah, the management of zakat and taxes should be conducted within a unified system of management by integrating various subsystems, comprising zakat, taxes, and customs, as well as the state budget, within a single organisation of the Ministry of Finance. Zakat and taxes must be interpreted in accordance with contemporary interpretations of the Qur'an. This research contributes to the unification and development of zakat and tax subjects and objects to establish an effective and efficient management system that aligns with socio-economic developments and contemporary needs. Negara Indonesia dan Malaysia mengelola dua jenis phlantrophy; zakat dan pajak secara terpisah. Indonesia mengamanatkan kepada Badan Amil Zakat Nasional dan Direktorat Jenderal Pajak, sementara Malaysian mengamanatkan kepada Lembaga Hasil Dalam Negeri dan Institusi pengumpul zakat pada masing-masing negeri. Pemisahan pengelolaan ini mengabaikan prinsip-prinsip organisasi modern yang menekankan kepada kinerja yang efektif dan efisien. Penelitian ini merupakan studi hukum normatif dengan menggunakan pendekatan komparatif dan historis yang mengkaji implementasi regulasi zakat dan pajak di Indonesia dan Malaysia, dengan mengkaji institusi Bayt al-Māl, pengelola zakat dan pajak sebagai anggaran negara yang diterapkan pada masa Nabi Muhammad dan para khalifah sesudahnya. Hasil penelitian ini menunjukkan bahwa berdasarkan teori sistem dan maqāṣid al-sharī`ah pengelolaan zakat dan pajak perlu dilakukan dalam satu sistem manajemen dengan mengintegrasikan berbagai subsistem; zakat, pajak, dan cukai dalam satu organisasi kementerian keuangan yang mengelola anggaran negara. Zakat dan “pajak” sebagai pemasukan negara perlu diperluas maknanya dengan memahami teks al-Qur’an dalam konteks kekinian, begitu juga makna subyek dan obyek keduanya. Penelitian ini berkontribusi kepada upaya penyatuan dan pengembangan subyek dan obyek zakat dan pajak menuju sistem manajemen yang efektif dan efisien sesuai dengan perkembangan sosial-ekonomi, dan kebutuhan kontemporer .
THE AMBIVALENCE AND SOCIAL ENFORCEMENT OF WIDOWER ‘IDDAH NORMS IN MADURA Azis, Abdul; Mahmudi, Zaenul; Arfan, Abbas
JURNAL HAKAM Vol 10, No 1 (2026)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/jhi.v10i1.14817

Abstract

This article examines the socio-legal construction of widower's iddah in Madura from an Islamic law perspective. It focuses on how widower mourning, although not formally codified in detail in the Kompilasi Hukum Islam, becomes a socially recognized and enforced norm in local Muslim communities. The study aims to analyze the ambivalence and social enforcement of widower's iddah and to assess whether it constitutes a legitimate expression of ‘urf and living fiqh or an excessive form of communal moral control. This research employed an empirical socio-legal design with a qualitative case study approach in Banyuates and Ketapang, Sampang Regency. Data were collected through in-depth interviews, observation, and field notes with 42 informants, including widowers, younger and older community members, religious leaders, and community leaders. The findings show that a widower's iddah functions as a morally binding norm shaped by kinship relations, communal morality, and local religious reasoning. Its enforcement is supported by Madurese values such as tengka, malo, todus, and ajhina abhâ’, as well as informal sanctions such as gossip, labeling, distancing, and reputational pressure. The study concludes that a widower's iddah may be accepted as a valid ‘urf only when it remains proportional, ethical, and consistent with maqāṣid al-sharī‘ah; otherwise, it risks becoming unjustifiable social coercion. Its legitimacy collapses when social enforcement turns that framework into excessive communal control that negates the widower’s legally permissible right to remarry.Keywords : widower ‘iddah, living fiqh, ‘urf, Madura, Islamic family law
Perlindungan Hukum terhadap Pemenuhan Hak Anak Bawaan: Studi Kasus Ibu Narapidana di Lapas Perempuan Kelas IIA Malang Vaza, Moh. Rafi Irvanul; Arfan, Abbas; Musataklima, Musataklima; Fadil, Fadil
Jurnal Legislasi Indonesia Vol 23, No 1 (2026): Jurnal Legislasi Indonesia - Maret 2026
Publisher : Direktorat Jenderal Peraturan Perundang-undang, Kementerian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54629/jli.v23i1.1562

Abstract

Undang-Undang Nomor 22 Tahun 2022 tentang Pemasyarakatan mengatur narapidana perempuan dan anaknya (anak bawaan) harus dipisahkan paling lama usia anak 3 tahun, sehingga hak-hak anak rentan untuk tidak terpenuhi. Tujuan kajian ini untuk mengidentifikasi implementasi tanggung jawab negara dalam memenuhi hak-hak anak dari ibunya yang berstatus narapidana di Lembaga Pemasyarakatan Perempuan Kelas IIA Malang dan menganalisisnya menggunakan perspektif UU No. 35 Tahun 2014 tentang Perlindungan Anak. Jenis penelitian menggunakan yuridis empiris dengan pendekatan yuridis sosiologis. LPP Malang sudah mengimplementasikan Pasal 62 UU No. 22 Tahun 2022, Mandela Rules dan Bangkok Rules, hanya saja kurang signifikan dalam memenuhi hak-hak anak bawaan. Untuk mengatasi permasalahan tersebut, (1) perlu penegasan hak-hak anak bawaan dalam UU pemasyarakatan dan UU perlindungan anak, (2) pendanaan bagi anak bawaan untuk kebutuhan tumbuh kembang diadakan, (3) diadakan program pembinaan tentang pengasuhan anak dan pengawasan untuk menjamin terselenggaranya perlindungan anak bawaan yang dipisah dari ibunya untuk kepentingan terbaik anak di masa depan.
Tolerance in Fikih’s Mazhab of Santri in Malang Abbas Arfan
Justicia Islamica Vol 15 No 2 (2018)
Publisher : Faculty of Sharia UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/justicia.v15i2.1456

Abstract

Konflik yang bernuansa SARA (Suku, Agama, Ras dan Antar-golongan), terutama konflik internal antar umat Islam di Indonesia masih sering terjadi. Hal itu memberi gambaran bahwa toleransi antar umat Islam atau lebih tepatnya antar pengikut mazhab fikih masih relatif rendah, sehingga perlu adanya penelitian kuantitatif untuk berusaha mengukur secara kuantitas nilai sikap toleransi bermazhab fikih terutama bagi genarasi muda, yaitu kaum santri di wilayah Malang. Jenis penelitian ini adalah kuantitatif dengan metode survey, teknik pengambilan datanya dengan non probability sampling-sistematis random sampling, instrumen penelitiannya dengan model skala Likert dan teknik analisis datanya dengan rumus theta, lamda dan gamma. Kemudian diuji dengan rumus chi-square. Kesimpulan dari penelitian ini adalah sebagai berikut: 1) Tidak ada pengaruh (hubungan) yang signifikan antara perbedaan jenis kelamin santri terhadap sikap toleransi bermazhab fikih santri pondok pesantren di Malang; 2) Ada pengaruh (hubungan) yang signifikan antara perbedaan model pesantren terhadap sikap toleransi bermazhab fikih santri pondok pesantren di Malang dan santri pesantren khalaf (modern) lebih toleran daripada santri pesantren salaf (tradisional); 3) Ada pengaruh (hubungan) yang signifikan antara perbedaan masa studi di pesantren terhadap sikap toleransi bermazhab fikih santri pondok pesantren di Malang dan santri yang masa studinya di atas tiga tahun lebih toleran daripada yang kurang dari tiga tahun; dan 4) Tidak ada pengaruh (hubungan) yang signifikan antara perbedaan pengusaan fikih perbandingan mazhab terhadap sikap toleransi bermazhab fikih santri pondok pesantren di Malang.Nowadays, Ethnicity, religion, race, and inter-group relations conflicts, especially internal conflict among Muslim in Indonesia often occurs around us. That shows us that the tolerance among Moslems or more appropriately among mazhab followers is relatively at the low level, therefore, we need quantitative research to measure the tolerance attitude quantitatively among mazhab followers especially in teenagers, which in this research is santri society in Malang city. This kind of research is quantitative research with survey method, data collection technique with non-probability sampling-systematic random sampling, research instrument with the Likert scale model, and data analysis technique with theta, lamda and gamma formulas. Then examined with chi-square formula. Conclusions of this research are: 1) There are no significant influences between santri sex gender to the tolerance attitude among santri at Islamic boarding school (pesantren) in Malang; 2) There are some significant influences between Islamic boarding school types on the tolerance attitude among santri at Islamic boarding school in Malang and santri at Khalaf (modern) Islamic boarding school are more tolerant than at the Salaf (traditional) Islamic Boarding School; 3) There are some significant influences between long study period to the tolerance attitude among santri at Islamic boarding school in Malang and santri with either 3 years or above  long study period are more tolerant than less one; and 4) There are no significant influences between ability of fiqh mazhab comparison to the tolerance attitude among santri at Islamic boarding school in Malang.
Co-Authors Abdul Azis Abdulloh, Mochammad Sayyid Al Mafaz, Fina Ali Kadarisman Alkoli, Abdulrahman Arfan, Iklil Athroz Burhanuddin Susamto Fadil Mas’ud Fadil SJ, Fadil SJ Fakhruddin Fakhruddin Fauziyah Putri Meilinda Heni Pujiastuti Irma Nur Hayati Hayati Karim, Nusaiba Nisa’ul Miftahul Huda Muafi Muhammad Khatibul Umam Muhammad Zainuddin Musataklima Musataklima, Musataklima Noer Yasin Ramadhita Ramadhita, Ramadhita Ramlan, H. Roibin Roibin Rozi , Fahrur Saifullah Sartika Khairani Siregar Siregar, Ahlun Nazi Siti Najihah Sunarto, Muhammad Zainuddin Supriyadi, Supriyadi Suyurno, S. Salahudin Syahriana, Nur Alfy Tutik Hamidah Vaza, Moh. Rafi Irvanul Wahid, Ziadul Ulum Zaenul Mahmudi