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All Journal Ulul Albab: Jurnal Studi Islam Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan SALAM: Jurnal Sosial dan Budaya Syar-i Qistie: Jurnal Ilmu Hukum Sawwa: Jurnal Studi Gender Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Journal of Islamic Accounting and Finance Research Jurnal E-Bis: Ekonomi Bisnis Walisongo Law Review (Walrev) BUANA GENDER : Jurnal Studi Gender dan Anak Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Islamic Economics Lariba
Ali Imron
Universitas Islam Negeri Walisongo Semarang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Presumption of Innocence Against Criminal Offenders in the Police: A Critical Study Oktavia Wulandari; Ali Imron; Briliyan Ernawati; Nazar Nurdin
Walisongo Law Review (Walrev) Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/walrev.2020.2.1.5506

Abstract

The purpose of this paper is to conduct a critical study of the application of the presumption of innocence to the perpetrators of criminal acts (suspects) investigated by the police. Implementation of the principle is important to study because the suspect must not be considered guilty before the criminal act is proven. A review of this case was carried out at the Kendal Police Department in mid-2019-2020. Writing texts are written with a normative-empirical approach. The non-doctrinal approach was chosen because it can clearly examine the application of the principle of presumption of innocence in more depth. Therefore, the author considers it necessary to carefully examine the application of these principles in the process of law enforcement at the police level. The results showed that the application of the principle of presumption of innocence in the Kendal Police Department was not optimal, because some of its applications were colored by threats and acts of violence. The suboptimal application of this principle is influenced by various factors, including the lack of legal knowledge of suspects and threats and acts of violence that are not reported. As we know the presumption of innocence is a fundamental principle in the criminal justice system, where a person must be positioned innocent before his guilt is proven in an honest and open trial.
Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia banking Dessy Noor Farida; Ali Imron; Arina Rohmatika
Journal of Islamic Accounting and Finance Research Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.1.10375

Abstract

Purpose - This study aims to analyze further the disclosure of Islamic Social Responsibility (ISR) on board size, board independence, board diversity, and board activity.Method - This study uses quantitative methods and multiple linear regression analysis. This study uses a sample of Islamic Commercial Banks in Indonesia, which consistently reports from 2016 to 2019. The research sample is 13 Islamic Commercial Banks in Indonesia. The data analysis technique used a multiple linear regression test.Result - The results show that only board diversity can affect ISR disclosure, while the variable board size, board independence, and board activity cannot affect ISR disclosure. This study has an adjusted R square of 53.3%.Implication - This study recommends Islamic banking to increase the role of the board of directors to encourage ISR disclosure because the company's concern for social and environmental conditions can increase corporate value.Originality - In Indonesia, there are still not many researchers who have studied the attributes of the board and the disclosure of ISR. This research is expected to provide broader knowledge about the board's attributes in voluntary disclosure in the banking sector.
Memahami Konsep Perceraian dalam Hukum Keluarga Ali Imron
BUANA GENDER : Jurnal Studi Gender dan Anak Vol. 1 No. 1 (2016)
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.901 KB) | DOI: 10.22515/bg.v1i1.66

Abstract

AbstractMarriage is a reunification of human characters.  Husband and wife have the same vision and mission in the marriage, one another as the bonding and unifying factors in establishing a household; there is no subordination of one another.  The husband’s domination over the wife in term of divorce or ‘thalaq’ is very strong and the wife becomes the weak side.  An existence of balance authority between husband and wife in divorce pledge authority is proper to be considered. While the divorce dispute completion is through the court process. It is necessary to reconstruct the ‘thalaq’ conceptual.  First, the divorce must be based on the crisis condition and be the last solution to get out from the household problematic.  Second, the divorce process must be discussed deliberately (syura) which is full of kinship, fairness, and put the common sense forward.  Third, that the waiting period ‘iddah’ prescribed in Islam is more oriented to the divinity and humanity values.  Fourth, prohibition not to go out from the house for mu’taddah is basically not the syari’at objective, but more focused on social moral ethic.Keywords: divorce, marriage, legal consequences AbstrakPerkawinan merupakan reunifikasi sifat kemanusiaan. Suami isteri mempunyai satu visi misi yang sama dalam perkawinan, satu dengan yang lain sebagai unsur perekat dan penyatu dalam membangun rumah tangga, satu dengan lainnya tidak ada subordinasi.Dominasi suami terhadap isteri dalam hal thalak sangat kuat dan isteri menjadi pihak yang lemah. Patut dipertimbangkan adanya kewenangan yang berimbang antara suami isteri dalam hal kewenangan ikrar cerai. Adapun penyelesaian sengketa perceraian tetap melalui proses di pengadilan. Perlu dilakukan upaya untuk merekonstruksi konseptual thalak. Pertama,  perceraian harus dilatarbelakangi oleh kondisi darurat dan merupakan solusi terakhir untuk keluar dari problematika rumah tangga Kedua, proses perceraian harus melalui pembicaraan yang mengedepankan musyawarah (syura) dengan penuh kekeluargaan, adil, dan lebih mengedepankan akal sehat. Ketiga, bahwa `iddah disyariatkan dalam Islam lebih berorientasi pada nilai-nilai ketuhanan dan nilai-nilai kemanusiaan. Keempat, tidak bolehnya mu`taddah keluar rumah pada dasarnya bukanlah tujuan syari`at,  tetapi lebih menyentuh pada etika moral sosial.Kata kunci: perceraian, perkawinan, akibat hukum
PERILAKU PENGGUNA SISTEM INFORMASI AKUNTANSI PADA PELAKU USAHA UMKM DALAM BISNIS E-COMMERCE Naili Saadah; Moh Akil Nur Hakim; Ali Imron
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 2 (2022): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.434 KB) | DOI: 10.25105/jipak.v17i2.12473

Abstract

This study aims to examine the effect of the variable performance expectacy, effort expectacy, social influence, hedonic motivation, price value, habit and facilitating condition as independent variables and the behavior of users of E-commerce Accounting Information Systems as the dependent variable. Using a quantitative method by taking a sample of the MSMEs fostered in the city of Semarang, a total of 282 respondents were then analyzed by multiple linear regression using SPSS version 23 as an analytical tool. So the results of the study provide evidence that six of the seven variables used in this study, performance expectancy, effort expectancy, social influence, hedonic motivation, price value, habit, have a significant positive effect on the behavior of AIS users, only one variable that has no effect, namely Fascilitating Condition, it shows that facilities do not affect someone in implementing technology because nowadays almost everyone has a smartphone.
Analisis Ketahanan Keuangan Pelaku Usaha Mikro Kecil Diukur Dari Implementasi Literasi Keuangan Pada Masa Pandemi Covid 19.: Indonesia Ana Nihayah Nihayah; Lathif Hanafir Rifqi; Kartika Marella Vanni; Ali Imron
Jurnal E-Bis Vol 6 No 2 (2022): Vol. 6 No. 2 2022
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v6i2.912

Abstract

Pandemi Covid-19 memberikan dampak bagi pelaku UMK di sekitar kampus UIN Walisongo. Salah satu yang dapat dilihat dari dampak pandemi adalah ketahanan keuangan pelaku UMK di sekitar kampus. Tujuan riset ini untuk menganalisis tiga masalah yaitu 1) peta kondisi ketahanan keuangan pelaku UMK pada masa pandemi; 3) kondisi literasi keuangan pelaku UMK di sekitar kampus; 3) Pengukuran tingkat pengaruh literasi keuangan terhadap ketahanan keuangan pelaku UMK di sekitar kampus UIN Walisongo. Penelitian ini menggunakan dua analisis pendekatan yaitu kualitatif deskriptif dan kuantitatif. Hasil penelitian menunjukkan bahwa 17 % pelaku UMK di sekitar kampus UIN Walisongo mengalami ketahanan keuangan sangat baik. Sementara, sebayak 9 % pada kategori baik, 34 % kategori buruk, dan sebanyak 39% memiliki ketahan keuangan sangat buruk. Hasil pemetaan implementasi literasi keuangan, sebanyak 30% pelaku UMK memiliki kategori well literate, sufficient literate (50%), dan less literate (19%). Sementara, hanya 1% yang dalam kategori not literate. Uji analisis regresi logistic ordinal menunjukkan bahwa variabel literasi keuangan tidak berpengaruh terhadap ketahanan keuangan pelaku UMK di sekitar kampus UIN Walisongo di masa pandemi covid-19.
Optimalisasi Manajemen SDM dan Digitalisasi pada Badan Usaha Milik Desa (BUMDES) di Kabupaten Kendal Jawa Tengah Anis Fittria; Ali Imron; Rusmadi Rusmadi; Ubbadul Adzkiya’
Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Vol 22, No 1 (2022)
Publisher : LP2M of Institute for Research and Community Services - UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.636 KB) | DOI: 10.21580/dms.2022.221.9687

Abstract

Bumdes sebagai sebuah badan usaha milik desa memiliki tujuan utama untuk menggerakkan ekonomi desa sehingga mampu mewujudkan kesejahteraan masyarakat. Peraturan Pemerintah (PP) Nomor 11 tahun 2021 Pasal 1 mengamanatkan Bumdes untuk mengembangkan produktivitas dan investasi desa. Meskipun begitu, masih banyak Bumdes yang belum berkembang. Salah satunya adalah Bumdes di kabupaten Kendal Jawa Tengah, yakni Bumdes Rizki Amanah, Desa Tambahrejo kecamatan Pageruyung yang masih tergolong sebagai Bumdes rintisan (bintang 1). Padahal Bumdes Rizki Amanah memiliki beberapa unit usaha seperti pembayaran listrik dan air, toko kelontong, persewaan lapangan bulu tangkis, serta koperasi simpan pinjam. Tujuan utama dari kegiatan pengabdian ini adalah untuk meningkatkan skala usaha (scale up) pada Bumdes yang berada di kabupaten Kendal. Metode pengabdian masyarakat ini adalah Asset Based Community Development (ABCD) yang memberikan perhatian pada inventarisasi asset yang ada dalam sebuah masyarakat yang dianggap mendukung aktivitas pemberdayaan. Dari kegiatan pengabdian yang telah dilakukan, ditemukan bahwa faktor utama dari kurang berkembangnya Bumdes di kabupaten Kendal adalah kurang optimalnya menejemen SDM dan digitalisasi yang digunakan. Dengan demikian, pengabdian dilakukan dengan memberikan pengetahuan spesifik tentang pengelolaan yang optimal dan efektif dalam Bumdes. Kegiatan ini merupakan langkah awal dalam upaya optimalisasi SDM dan digitalisasi yang membutuhkan rangkaian kegiatan lanjutan untuk mendorong Bumdes di Kendal menjadi Bumdes berkembang (bintang 2). Village Owned Enterprises (Bumdes) as a village-owned business entity, aims to move the village economy so that it can realize community welfare. Government Regulation (PP) Number 11 of 2021 Article 1 mandates Bumdes to be able to develop village productivity and investment. However, many Villages Owned Enterprises (Bumdes) can’t develop well. One of them is that in Kendal district, Central Java, namely the Rizki Amanah Bumdes, in the village of Tambahrejo, Pageruyung district, which is still classified as stub Bumdes (1 star). Moreover, Rizki Amanah Bumdes has several business units such as electricity and water payments, grocery stores, badminton court rentals, and savings and loan cooperatives. The primary goal of this community empowerment activity is to scale up the Bumdes located in Kendal. The method used in this community empowerment activity is Asset Based Community Development (ABCD) which focused on inventorying assets belonging to the societies. From those activities, found some problems in developing Rizki Amanah Bumdes, which are the non-well-managed human resources and poor digitalization in promoting the Bumdes. Therefore, these activities are managed to give them some specific knowledge in empowering available resources and optimizing effective management. This is just the first step that needs more continued activities to support the Village Owned Enterprises (Bumdes) to encourage Bumdes to become a developing Bumdes (2 stars).
SYAR’I AND ASTRONOMY INTEGRATION TO DETERMINE THE BEGINNING OF HIJRI CALENDAR: A Study of Elongation to Prove the Hilâl Testimony Muhammad Nurkhanif; Azmi Muttaqin; Ali Imron; Mohd Razlan Ahmad
ULUL ALBAB Jurnal Studi Islam Vol 23, No 2 (2022): Islamic Law and Economic
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ua.v23i2.17489

Abstract

This article was motivated by the fact that most observers in Indonesia are inconsistent in determining the theoretical and practical beginning of the Hijri month. They only consider the aspect of the height of hilâl, but ignore the angle of elongation during the process of observing hilâl. This inconsistency occurs in the theory and practice reflected in the Decision of the Ministry of Religious Affairs of the Republic of Indonesia. Based on this case, the authors want to analyze the decision, especially the data on the testimony stating that the new moon (hilâl) can be successfully seen, as received from 1962 - 2021 M. The type of research used is qualitative and descriptive using the data analysis technique adapted from the Millis and Huberman theory to obtain the data classification of that decision by using the scientific cum doctrine approach. The results of this study are first; the number of ithbât maṣlaḥî reached 45% and ithbât takâmulî reached 55% of all decrees of the Minister of Religious Affairs of the Republic of Indonesia. Second; to minimize the number of ithbât maṣlaḥî, a theory of the selection of the hilâl testimony is needed, which is known as the M2P theory.
A Halal Cryptocurrency Model Under the Maqashid Al-Shari’ah Scheme Mohammad Farid Fad; Ali Imron
Journal of Islamic Economics Lariba Vol. 8 No. 1 (2022)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol8.iss1.art14

Abstract

Innovations in economic activities are developing rapidly in this digital era. One of such innovations is the emergence of cryptocurrencies as new products in digital transactions. Cryptocurrencies can be used in the form of commodities or currencies. However, some cases related to cryptocurrencies have occurred in several countries. Given this fact, it is considered necessary to have a halal cryptocurrency formulation within the maqashid al-shari’ah frame. The analysis used in the research of a halal cryptocurrency model under the maqashid al-shari’ah scheme is descriptive-analytical in nature and complies with the ushuliyyah approach. In this model, a guarantor and a supervisor from the side of the Government are essential to eliminating the potential for chaos to occur. This model pays attention to ethical compliance with maqashid al-shari’ah which also has the principles of al-tabarruat. This application of maqashid al-shari’ah will be able to provide a framework for a cryptocurrency model that is in accordance with Islamic law. This model will also generate benefits and create quality economic growth.
Co-Authors Ahmad Syifaul Anam Alfian Qodri Azizi Ana Nihayah Nihayah Anis Fittria Arina Rohmatika Azmi Muttaqin Bagas Heradhyaksa Briliyan Erna Wati Dessy Noor Farida Endang Supriadi Kartika Marella Vanni Moh Akil Nur Hakim Mohammad Farid Fad Mohammad Farid Fad Mohd Razlan Ahmad Muhamad Agus Mushodiq, Muhamad Agus Munawaroh, Lathifah Munif, Ahmad Nazar Nurdin Noor Rosyidah Nurkhanif, Muhammad Oktavia Wulandari Rifqi, Lathif Hanafir Rihlatul Khoiriyah Rusmadi Rusmadi Saadah, Naili Supangat Supangat Ubbadul Adzkiya’