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Islamic Philanthropy and the Third Sector: The Portrait of Zakat Organizations in Indonesia Dani Muhtada
Islamika Indonesiana ISLAMIKA INDONESIANA Volume 1, Issue 1 Year 2014
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/isin.v1i1.43

Abstract

This paper discusses the role of zakat organizations as the emerging Third Sector in Indonesia. It presents the profiles of three currently leading zakat organizations: Rumah Zakat Indonesia (RZI), Dompet Dhuafa (DD), and Pos Keadilan Peduli Ummat (PKPU). This paper highlights that the zakat organizations play an important role in serving public needs in Indonesia. They offer many services in such areas as health, economy, education, agriculture, and disaster reliefs. Competition does exist among zakat organizations, particularly if they operate in the same areas and target the same segment of donors (e.g., wealthy Muslims in urban areas). This paper argues that some more efforts are still needed to strengthen the roles of zakat organizations as part of the Indonesian third sector. This could be achieved through strengthening the accountability and the transparency of zakat management as well as by encouraging zakat organizations to allocate more funds for economic development programs. Allocating more funds for economic development programs would make zakat organizations more powerful in promoting social welfare in the society.
Transforming Taxation: Unlocking Efficiency and Resilience Through Digitalization Ratih Damayanti; Muhammad Azil Masykur; Feiruz Rachmita Alamsyah; Ali Masyhar Mursyid; Dani Muhtada
The Indonesian Journal of International Clinical Legal Education Vol. 6 No. 4 (2024): December
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/iccle.v6i4.13583

Abstract

The digitalization of tax administration aims to improve service efficiency and institutional resilience by leveraging advanced technologies. By integrating digital tools, tax administration processes can be streamlined, reducing errors and enhancing taxpayer compliance. This research is a qualitative descriptive study that relies on secondary data collection. However, the digitalization of tax administration faces several challenges, such as uneven technological infrastructure, internal resistance to change, and cybersecurity threats. This study explores various digitalization initiatives, the challenges encountered during implementation, and the resulting benefits in terms of service optimization and institutional resilience. The findings indicate that digital transformation is a critical step towards achieving a more effective and resilient tax administration system. Therefore, the strategy of implementing tax reform for the digital era is appropriate. This involves increasing taxpayer trust and compliance by enhancing the capacity and integrity of the Directorate General of Taxes. The research also reveals that tax reform faces growing challenges in the digital age. Digitalization is not only a challenge for improving the capabilities and integrity of tax authorities but also for modernizing tax human resource systems and controls. These reforms are essential to building strong institutions capable of navigating the complexities of the digital era.
Enhancing Nazir Capacity through Legal Literacy of Land Trust to Ensure Legal Certainty in Waqf Land Management Suhadi, Suhadi; Dani Muhtada; Asmarani Ramli; Imam Baehaqie; Isnani; Ardi Sirajudin Rauf; Lucky Andinna Santyoko; Muhammad Ridha
Indonesian Journal of Legal Community Engagement Vol. 7 No. 2 (2024): (July-December, 2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jphi.v7i2.6693

Abstract

Nazir as the party who received the mandate to receive and manage waqf land faced several problems related to waqf land. These problems are that the waqf land has not been certified, the waqf land is in dispute, the waqf land has been lost/controlled by another party. This problem occurs because the practice of waqf land is carried out verbally on the basis of mutual trust, the waqf pledge has not been made before PPAIW, the waqf pledge deed has not been processed, the waqf land has not been registered, and the waqf land has not been utilized according to the waqf pledge. Through community service activities, Nazir's capacity was increased through literacy in land waqf law. Legal literacy includes the land waqf process and waqf land registration. The legal act of donating land must be carried out according to the Waqf Law, carried out before an authorized official and the waqf land is registered at the Land Office. The waqf pledge must be made in front of the Waqf Pledge Deed Registrar to be recorded in the Waqf Pledge Deed. The Waqf Pledge Deed is written evidence in land registration at the Land Office, as the basis for issuing a Waqf Land Certificate. Waqf Land Certificates are issued to create legal certainty and legal protection for land waqf. The regulation of land waqf in the Waqf Law and its implementing regulations further confirms waqf as an important and useful institution for efforts to realize community welfare, in line with the goals of state life.
The President's Authority in Granting Abolition as State Mercy From A Legal and Political Perspective (Case Study of Tom Lembong's Abolition) Rifa'i, Rizky Nanda; Dani Muhtada
Law Research Review Quarterly Vol. 12 No. 1 (2026): Articles in press
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/llrq.v12i1.42080

Abstract

This study examines the authority of the President in granting abolition within the framework of the Indonesian rule of law, focusing on the tension between legal certainty and substantive justice. The main issue of this study is the shift in the function of abolition from a normative corrective mechanism to a pragmatic political instrument, as seen in the controversial case of Thomas Trikasih Lembong. The purpose of this study is to analyze the philosophical and juridical basis of abolition and to evaluate how political dynamics influence the decision to grant abolition in 2025. Using a normative legal research method through a legislative, conceptual, and case approach, this study finds that although abolition has a constitutional basis in Article 14 section (2) of the 1945 Constitution of the Republic of Indonesia, its implementation in the Thomas Lembong case functions as "political language" to maintain national stability and reconciliation among elites. The findings of the study show a gap between formal legal legitimacy and public perception, where abolition is viewed ambivalently as a means of reconciliation and a potential source of impunity for elites. This study concludes that abolition is an important "safety valve" in the constitutional system to bridge procedural law with humanitarian values, but transparent technical regulations and objective criteria are needed to ensure that this discretionary authority remains accountable and consistent with the principles of justice and the rule of law.
Indonesia – China Economic Diplomacy in Nickel Downstreaming Policy: The Perspective of the Rule of Law and Sustainable Development Alief Qurratul 'Ain Musafa'; Dani Muhtada
Al-Amwal : Journal of Islamic Economic Law Vol. 11 No. 1 (2026): Al-Amwal : Journal of Islamic Economic Law
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v11i1.9526

Abstract

Purpose – This study aims to analyze nickel downstreaming policies within the framework of Indonesia-China economic diplomacy and assess their compatibility with the principles of the rule of law, sustainable development, and Islamic economic law. This study stems from the need to provide a multidimensional analysis of the policy of banning nickel ore exports and accelerating the development of smelters as a national industrialization strategy. Method – The method used is normative legal research with a legislative, conceptual, and analytical approach. Data was obtained through a literature study of legislation, scientific literature, and related policy documents, then analyzed qualitatively through legal interpretation and normative argumentation. Result – The results of the study show that the downstreaming policy has constitutional legitimacy and strategically strengthens Indonesia's position in the global supply chain of critical minerals through investment cooperation with China. However, its implementation still faces challenges in the form of structural dependence on foreign investment, the risk of environmental degradation, and unequal distribution of economic benefits. From a sharia economic law perspective, downstreaming is normatively valid as long as the state fulfills its role as a public trustee that guarantees distributive justice and intergenerational sustainability. Implication – This research contributes to the discourse on legal and economic governance by integrating the perspectives of the rule of law, sustainable development, and Islamic economic law into a unified analytical framework. Furthermore, the study provides practical recommendations for strengthening investment governance, harmonizing regulations, and promoting fairer benefit distribution mechanisms in nickel downstreaming policies.