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TAXPAYER COMPLIANCE AFTER USING THE TAPPING BOX ACCORDING TO LOCAL REGULATION: A Study at Hotel 61 Banda Aceh Zuhra, Ulfia; Nahara Eriyanti
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 6 No. 1 (2025): Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v6i1.7700

Implementing the Tapping box as a transaction recording device on hotel tax is one of the efforts to modernise local tax administration to improve transparency and accuracy of tax reporting. This study aims to determine taxpayer compliance with Mayor Regulation No. 21 of 2020 on the hotel business in the city of Banda Aceh. The research method used is empirical juridical research, through a qualitative approach with data collection techniques through direct observation, interviews with managers of 61 hotels in the city of Banda Aceh and officers of the Banda Aceh City Financial Management Agency, and documentation related to the application of tapping boxes. The results showed that applying the Tapping box significantly increased hotel taxpayer compliance in reporting and paying taxes, because this tool minimizes turnover reporting fraud and facilitates local government supervision. In addition, tax compliance is also influenced by taxpayer awareness and the existence of administrative sanctions for those who refuse to install Tapping boxes. Thus, using Tapping boxes effectively increases hotel tax compliance and optimizes local tax revenue in Banda Aceh City.

Nilai dan Kualitas Emas Dinar pada Komunitas Magnet Rezeki Banda Aceh dalam Tinjauan Syarat Objek Jual Beli Menurut Fiqh Muamalah Nida Ufairah; Bukhari Ali; Nahara Eriyanti
Jurnal Investasi Islam Vol 9 No 1 (2024): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v9i1.9268

Dinar Khoirur Roziqiin is a Magnet Rezeki community product. Although the quality standard of this dinar is in accordance with LBMA regulations, the existence of value and quality is still a concern among people outside Magnet Rezeki because people still doubt the quality standards. Therefore, empirical evidence is needed so that the standard and quality can be recognized by all circles and in accordance with the provisions of Fiqh Muamalah. Based on these problems, this research was conducted with the aim of examining the value and quality of dinars among Magnet Rezeki in reviewing the terms of the object of sale and purchase according to Fiqh Muamalah. This research uses qualitative methods with descriptive analysis type of research. The results of this study indicate that the value and quality of dinars Khoirur Roziqiin's are in accordance with the provisions of the terms of the object of sale and purchase in Fiqh Muamalah. The parties involved in production, certification and sale have ensured that the value and quality of this dinar is maintained. Therefore, the results of this study are expected to provide empirical information to all groups regarding the value and quality of this dinar. As a result, it's expected to increase the trust and interest of Magnet Rezeki members and the public to invest in dinar Khoirur Roziqiin. The author suggests that the dinar Khoirur Roziqiin company carefully ensure the transparency of the value and quality of dinar. In addition, the company must conduct vigorous education to the wider community about the benefits of dinar investment.

SIMPLE LAWSUIT IN SHARIA ECONOMIC DISPUTES. A CASE STUDY OF DECISION NUMBER 1/PDT.G.S/2019/PA.KDS Nurhisam, Luqman; Eriyanti, Nahara
Dusturiyah: Jurnal Hukum Islam, Perundang-undangan dan Pranata Sosial Vol. 14 No. 2 (2024): JURNAL DUSTURIAH
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/dusturiyah.v14i2.25842

As the activities of the Sharia economy develop, the number of Sharia economic dispute cases submitted to the Religious Court has increased. One of the cases decided by the Kudus Religious Court is the Breach of Contract Lawsuit with Decision Number 1/P.dt.G.S/2019/PA.Kds. The Supreme Court issued Regulation Number 14 of 2016 concerning Procedures for the Settlement of Sharia Economic Disputes, which includes simple lawsuits and ordinary lawsuits. Simple lawsuits are further regulated in Supreme Court Regulation Number 2 of 2015, which was later amended to Supreme Court Regulation Number 4 of 2019 concerning Procedures for the Settlement of Simple Lawsuits. This regulation aims to ensure that the resolution of Sharia economic disputes is simpler, faster, and less costly. This research aims to analyze the process and mechanism for resolving simple Sharia economic dispute lawsuits at the Kudus Religious Court, examine the judges' considerations in deciding Sharia economic dispute cases, and identify challenges in resolving Sharia economic disputes. The type of research used is field research with a qualitative approach, utilizing primary, secondary, and tertiary data. The results of the study show that the process and considerations of the judges in Decision Number 1/P.dt.G.S/2019/PA.Kds are in accordance with applicable regulations. However, the resolution of the case takes quite a long time. Therefore, judges in the Religious Courts are required to have competence in Sharia economic law to handle cases more effectively and efficiently.

Zakat Kekayaan Harta yang Immaterial: Studi Perbandingan Wahbah Al-Zuhaili dan Yusuf Al-Qaradhawi Eriyanti, Nahara; Khadafi, Abrar
Syarah: Jurnal Hukum Islam dan Ekonomi Vol. 12 No. 2 (2023): SYARAH : Jurnal Hukum Islam dan Ekonomi
Publisher : Fakultas Syariah Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/syarah.v12i2.2181

Zaman modern saat ini mengenal satu bentuk kekayaan yang diciptakan oleh kemajuan teknologi dalam bidang perindustrian dan perdagangan salah satunya adalah bitcoin. Bitcoin adalah jaringan pembayaran berdasarkan teknologi peer-to-peer dan open source. Dewasa ini sangat dimungkinkan seseorang yang sudah mempunyai harta kekayaan yang immaterial dan sudah sampai nisab tetapi tidak dikeluarkan zakatnya dikarenakan tidak ada hukum yang jelas dalam persoalan yang seperti ini, persoalan harta kekayaan yang bagaimana yang wajib dikeluarkan zakatnya, hal ini tentu menarik untuk dikaji dalam wilayah pemikiran tokoh, khususnya Wahbah al-Zuhaili dan Yusuf al-Qaradhawi. Oleh karenanya, ada perbedaan pendapat ulama Wahbah al-Zuhaili dan Yusuf al-Qaradhawi, menarik kiranya dikaji tentang dalil dan metode penemuan hukum yang digunakan oleh kedua tokoh tersebut. Kajian ini bertujuan untuk menjawab pertanyaan bagaimanakah kriteria hukum zakat atas harta yang immaterial ini. Kedua apa metode istimbat yang di gunakan Wahbah al-Zuhaili dan Yusuf al-Qaradhawi terhadap kewajiban harta immaterial. Dalam penelitian ini penulis menggunakan metode penelitian kepustakaan, dengan mengambil rujukan pada buku-buku dan kitab-kitab hadis. Hasil penelitian bahwasanya Wahbah al-Zuhaili mewajibkan zakat atas harta yang immaterial, karena menurutnya zakat wajib atas hasil pendapatan bukan dari wujud benda harta tersebut, maka zakat pada harta kekayaan baik itu berwujud atau tidaknya jika telah sampai nisab dan syarat-syarat zakat maka zakatnya wajib ditunaikan, metode istimbat yang beliau gunakan yaitu qiyas, dengan menyamakan illat yaitu annama’, dan di samping menggunakan qiyas beliau juga menggunakan metode istimbat hukum maslahah mursalah yaitu maslahat bagi orang miskin dan memberantaskan kemiskinan. Sedangkan menurut Yusuf al-Qaradhawi juga mewajibkannya dengan syarat harta tesebut harus berkembang, jika harta kekayaan itu tidak berkembang maka tidak wajib zakat atasnya, dengan metode istimbat yang beliau gunakan yaitu menggunakan logika, sebab menurutnya segala harta kekayaan itu wajib ditunaikan guna membersihkan harta itu sendiri dan membantu orang-orang miskin yang tidak mendapat bagian. Dari paparan di atas disimpulkan bahwa zakat kekayaan harta yang immaterial itu adalah wajib menurut Wahbah al-Zuhaili dan Yusuf al-Qaradhawi.

ANALYSIS OF THE COURT RULING NO. 42/PID.SUS -TPK/2023/PN-BNA REGARDING LEGAL PROTECTION AGAINST STATE LOSSES IN THE SALE OF LAND CERTIFICATES BY BPN ACEH JAYA OFFICIALS Fatin Nabila; Nahara Eriyanti
JURISTA: Jurnal Hukum dan Keadilan Vol. 9 No. 2 (2025): JURISTA: Jurnal Hukum dan Keadilan
Publisher : Centre for Adat and Legal Studies of Aceh Province (CeFALSAP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jurista.v9i2.276

This article aims to analyze the judge's considerations in decision No. 42/Pid.Sus-TKP/2023/PN-Bna regarding legal protection against state losses in the sale of land certificates by the Aceh Jaya BPN apparatus, based on the MABI concept. This case focuses on the actions of the Aceh Jaya BPN Apparatus, which forged signatures and traded land certificates illegally, resulting in state losses of Rp. 12,607,479,500 (twelve billion six hundred seven million four hundred seventy-nine thousand five hundred rupiah). This not only resulted in state losses but also harmed the community, which was deprived of its rights to land redistribution and the objectives of land reform. This study employs a qualitative approach, utilizing a case study method, as well as a normative juridical approach, to examine the juridical aspects of the sale of land certificates by the Aceh Jaya BPN Apparatus in the context of land redistribution activities related to land reform objectives that resulted in state losses. The results of the study indicate that the implementation of land redistribution activities for land reform objectives is contrary to the concept of mabi' because it does not meet the requirements for a valid sale and purchase agreement according to Islamic law, so the transaction is considered invalid according to Sharia. This study highlights the importance of monitoring the implementation of land redistribution for land reform objectives and enforcing integrity within the Aceh Jaya BPN apparatus to prevent the recurrence of authority abuse.

Analisis Praktik Jual Beli Case Handphone Secara Online Dengan Metode Dropship Menurut Perspektif Akad Samsarah Nahara Eriyanti
Islamic Circle Vol. 5 No. 1 (2024): Islamic Circle
Publisher : Prodi Hukum Ekonomi Syari'ah STAIN Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/islamiccircle.v5i1.1910

Jual beli dropship telah menjadi model bisnis yang semakin popular saat ini. Namun, tinjauannya terhadap kesesuaiannya dengan prinsip-prinsip syariah sangat penting. Artikel ini bertujuan untuk mengkaji praktik dropship yang dilakukan oleh @ciptagoislam. Beberapa isu utama yang akan penulis bahas meliputi kepemilikan barang, transparansi informasi, dan pertukaran nilai yang adil. Analisis yang akan dilakukan untuk menilai apakah kegiatan jual beli dropship yang dilakukan oleh @ciptagoislam sudah sesuai dengan konsep akad Samsarah. Pembahasan ini juga akan mencakup persyaratan dan batas yang harus di penuhi agar bisnis ini sah dan sesuai dengan prinsip syariah. Penelitian ini merupakan penelitian kualitaif dengan pendekatan deskriptif analisis. Hasil penelitian ini menyimpulkan bahwa praktik jual beli dropship diperbolehkan dalam islam dengan sejumlah persyaratan dan menggunakan akad samsarah. Adapun praktik jual beli dropship yang dilakukan oleh @ciptagoislam sudah sesuai dengan rukun dan syarat akad samsarah.

CLAIMS FOR POSTNATAL MEDICAL SERVICES BY MIDWIVES THROUGH THE SOCIAL SECURITY ADMINISTRATOR IN KEMBANG TANJONG, PIDIE DISTRICT OF INDONESIA: AN ANALYSIS OF AKAD KAFALAH THEORY Rayhan Fazira; Safira Mustaqilla; Nahara Eriyanti
JURISTA: Jurnal Hukum dan Keadilan Vol. 10 No. 1 (2026): FORTHCOMING JUNE 2026
Publisher : Centre for Adat and Legal Studies of Aceh Province (CeFALSAP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jurista.v10i1.330

This study was motivated by the phenomenon of postpartum medical service claims submitted to the Social Security Agency (BPJS) in Kembang Tanjong Subdistrict, Pidie Regency, which directly affects the financial burden on independent midwives. In practice, midwives often have to cover the cost of patient treatment in advance before the claim funds are disbursed. The purpose of this study is to analyse the compatibility between the BPJS postnatal medical service claim system and the concept of kafalah in fiqh muamalah, as well as to identify the forms of risk coverage provided by midwives to patients. This study uses a qualitative method with a normative sociological approach. The results show that the BPJS claim system in the region substantially reflects the values of kafalah. Still, its implementation does not fully meet the principles of clarity (bayān) and justice (‘adl). Delays in claim payments and the layered bureaucracy within community health centres are the main factors contributing to an imbalance between the insurer’s rights and obligations and those of medical personnel. Nevertheless, the actions of midwives who continue to provide services even though they have not yet received payment reflect the value of ta‘āwun (mutual assistance) in Islam.

Review of the Ijārah al-A‘māl Contract on Risk Management of the Employment Relationship between Guides and Rafting Owners in Central Aceh Wahyuni, Tika; Abubakar, Ali; Eriyanti, Nahara
Jurnal El-Thawalib Vol 6, No 6 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v6i6.17730

This study analyzes risk management in the employment relationship between rafting guides and owners in Central Aceh Regency from the perspective of the ijārāh al-a'māl contract in Islamic jurisprudence (fiqh mu'āmalah). The background stems from a series of rafting accidents in Bengkulu and Central Aceh in 2024, resulting in fatalities due to inadequate risk management, such as extreme fatigue and river collisions. The objectives are to evaluate risk management practices, their alignment with Shariah principles, and propose an ideal model based on ijārāh to ensure justice and safety. The method employed is descriptive qualitative with an empirical juridical approach through a case study at sites like the Peusangan and Lukup Badak Rivers. Data were collected via observation, interviews with owners and guides, and documentation. Data analysis involved reduction, presentation, and verification. Findings reveal that employment is formalized through cooperative contracts, trip-based wages (Rp80,000/trip), and protection via BPJS Employment Insurance, aligning with ijārāh al-a'māl principles such as clear wages (al-ujrah al-ma'lūmah) and risk sharing. Risk management strategies include preventive (routine training), curative (medical handling), and distributive (shared responsibilities). However, challenges include limited Shariah understanding, suboptimal protection for minor risks, and wage dependency on weather and tourist numbers. In conclusion, practices lean toward Shariah compliance but require strengthened preventive risk management based on maqāṣid al-sharī'ah for justice, life preservation (ḥifẓ al-nafs), and business sustainability. Recommendations include Shariah training and stable wage schemes.

Analisis Yuridis Metode Penagihan Pinjaman Shopee Paylater di Indonesia: Antara Regulasi dan Realita Aldeera Azzahra, Fahasyara; Abbas, Syahrizal; Eriyanti, Nahara
Qawanin: Jurnal of Economic Syaria Law Vol 9 No 2 (2025): December
Publisher : Fakultas Syariah IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/qaw.v9i2.747

This article presents a comprehensive legal analysis of the debt collection methods used by Shopee PayLater, one of the dominant Buy Now, Pay Later (BNPL) services in Indonesia. The study identifies a significant gap between the robust normative framework—including regulations from the Financial Services Authority (OJK), the Consumer Protection Act, and the Personal Data Protection Act—and the reality of debt collection practices reported by consumers. Using a legal-normative approach supported by secondary empirical data analysis, this article demonstrates how aggressive and unethical debt collection practices persist despite clear legal prohibitions. Key findings indicate that the issue is not caused by the absence of regulations, but rather by implementation deficits, reactive oversight, and the exploitation of legal loopholes and consumers' psycho-social vulnerabilities. The article concludes with policy recommendations focused on transitioning toward technology-based oversight (SupTech/ RegTech), strengthening industry internal compliance, and enhancing digital financial literacy as holistic solutions. Artikel ini menyajikan analisis yuridis komprehensif tentang metode penagihan utang yang diterapkan Shopee PayLater, merupakan salah satu layanan Buy Now, Pay Later (BNPL) dominan di Indonesia. Penelitian ini mengidentifikasi adanya kesenjangan signifikan antara kerangka normatif yang kuat—mencakup regulasi Otoritas Jasa Keuangan (OJK), Undang-Undang Perlindungan Konsumen dan aturan Undang-Undang Pelindungan Data Pribadi—dengan realitas praktik penagihan yang dilaporkan oleh pihak konsumen. Dengan menggunakan pendekatan yuridis-normatif yang didukung oleh analisis data empiris sekunder, artikel ini menunjukkan bagaimana praktik penagihan yang agresif dan tidak etis terus berlanjut meskipun terdapat larangan hukum yang jelas dan tegas. Temuan utama mengindikasikan bahwa masalah ini bukan disebabkan oleh ketiadaan regulasi, melainkan mengenai defisit implementasi, pengawasan yang reaktif, dan eksploitasi celah hukum serta kerentanan psiko-sosial konsumen. Untuk itu dalam artikel ini diakhiri dengan rekomendasi kebijakan yang berfokus kepada transisi menuju pengawasan berbasis teknologi (SupTech/ RegTech), penguatan kepatuhan internal industri, kemudian peningkatan literasi keuangan digital sebagai solusi holistik.

Review of the Ijārah al-A‘māl Contract on Risk Management of the Employment Relationship between Guides and Rafting Owners in Central Aceh Wahyuni, Tika; Abubakar, Ali; Eriyanti, Nahara
Jurnal El-Thawalib Vol 6, No 6 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v6i6.17730

This study analyzes risk management in the employment relationship between rafting guides and owners in Central Aceh Regency from the perspective of the ijārāh al-a'māl contract in Islamic jurisprudence (fiqh mu'āmalah). The background stems from a series of rafting accidents in Bengkulu and Central Aceh in 2024, resulting in fatalities due to inadequate risk management, such as extreme fatigue and river collisions. The objectives are to evaluate risk management practices, their alignment with Shariah principles, and propose an ideal model based on ijārāh to ensure justice and safety. The method employed is descriptive qualitative with an empirical juridical approach through a case study at sites like the Peusangan and Lukup Badak Rivers. Data were collected via observation, interviews with owners and guides, and documentation. Data analysis involved reduction, presentation, and verification. Findings reveal that employment is formalized through cooperative contracts, trip-based wages (Rp80,000/trip), and protection via BPJS Employment Insurance, aligning with ijārāh al-a'māl principles such as clear wages (al-ujrah al-ma'lūmah) and risk sharing. Risk management strategies include preventive (routine training), curative (medical handling), and distributive (shared responsibilities). However, challenges include limited Shariah understanding, suboptimal protection for minor risks, and wage dependency on weather and tourist numbers. In conclusion, practices lean toward Shariah compliance but require strengthened preventive risk management based on maqāṣid al-sharī'ah for justice, life preservation (ḥifẓ al-nafs), and business sustainability. Recommendations include Shariah training and stable wage schemes.

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