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Inculcating Anti-Corruption Values in Islamic Educational Institutions Sontayati Sihite; Muhammad Syukri Albani Nasution; M. Amar Adly
JURNAL AKTA Vol 13, No 1 (2026): March 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i1.51435

Abstract

This research examines the regulation of corruption under Islamic law and the implementation of anti-corruption education within educational institutions, focusing on the effectiveness of preventing corruption through the integration of sharia values and positive law. The primary issues addressed are: (1) how corruption is regulated within the framework of Islamic law; (2) how Islamic principles can serve as the basis for anti-corruption education; and (3) how Islamic law can be employed to prevent corruption in schools and universities. The study adopts a normative juridical approach supported by field data collected through interviews. The findings reveal that Islamic law classifies corruption as jināyah ‘alā al-māl al- ‘āmm (a criminal offence against public property), with explicit prohibitions in Qur’an 2:188 and severe warnings against ghulul (embezzlement) and riswah (bribery). However, the implementation of anti-corruption education in schools remains weak: the subject has not been institutionalized as a standalone course, teachers lack the capacity to integrate it into pedagogical strategies, and corruption is often reduced to a mere issue of sin rather than a violation of public trust. At the university level, many lecturers lack specialized competence, resulting in approaches that are largely ceremonial. Such shortcomings contradict the principle of amānah in sharia and undermine the structural objectives of corruption prevention. This study recommends: (1) establishing anti-corruption education as a compulsory subject from early schooling, with measurable behavioral indicators and anti- gratuity protocols; (2) harmonizing Islamic law and positive law within educational regulations and policies; and (3) reorienting the paradigm of corruption from a purely religious issue to a breach of public trust, addressed through an integrated regime of education, ethics, administration, and criminal law. Without these measures, the prohibition of corruption will remain a moral slogan devoid of legal force.
Ragam Putusan Hakim Tentang Harta Bersama: Analisis Kepastian Hukum Terhadap Putusan Pengadilan Agama Mengenai Harta Bersama di Indonesia Roro Retno Wulan Sari; Azhari Akmal Tarigan; Muhammad Syukri Albani Nasution
Jurnal Interpretasi Hukum Vol. 4 No. 2 (2023): Jurnal Interpretasi Hukum
Publisher : Fakultas Hukum, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/juinhum.4.2.7569.269-277

Abstract

Berdasarkan perkembangan hukum yang aktual dan dinamis di masyarakat Indonesia, penelitian ini merupakan kajian hukum Islam yang membahas masalah hukum yang berkaitan dengan harta bersama. Menurut sejumlah putusan pengadilan, majelis hakim Pengadilan Agama pada umumnya tidak mengikuti aturan hukum dalam mempertimbangkan kasus-kasus tuntutan pembagian harta bersama yang mengharuskan pembagian harta secara merata (setengah bagian) antara suami dan istri. Beberapa pengadilan juga mengabaikan ketentuan Pasal 97, yakni tidak membagi harta bersama secara adil sesuai dengan asas contra legem. Penelitian ini menggunakan metodologi berbasis kasus kualitatif untuk mengkaji putusan hakim Pengadilan Agama terkait harta bersama. Berkaitan dengan nilai keadilan, penelitian ini menyimpulkan bahwa pembagian harta bersama antara mantan suami dan mantan istri harus mempertimbangkan upaya masing-masing untuk memperoleh harta selama perkawinan. Apabila salah satu pihak telah merugikan pihak lain (pasangan atau istri) karena tidak dapat memenuhi kewajibannya dalam waktu yang lama, pembagian yang adil tidak selalu berarti pembagian yang sama (50:50 Pasal 97 KHI). Untuk menimbulkan kepastian hukum, maka sebaiknya Pasal 97 tentang harta bersama juga memuat perjanjian-perjanjian yang memenuhi kaidah-kaidah keadilan yang berlaku dalam masyarakat.
Islamic Inheritance Systematics in The City of Binjai (Case Study Of The Division Of Inheritance Of Daughter And Biological Uncle) Adliya Muchni Muharrama; Hasan Matsum; Muhammad Syukri Albani Nasution
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 7, No 2 (2020): October
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v7i2.2599

Abstract

The problem of inheritance that is often a problem in society is when a dead leaves only daughters so that the father's brother gets the inheritance because there are no barriers to inheritance. In general, the dead's wife and daughter are not willing to leave the inherited properties due to the roles of the father's biological brother as long as the dead ( father ) does not play a maximum role as guardian. However, if the biological uncle's share is not given, it is feared that there will b damage to the family relationships between the biological uncle and the dead daughter. So later, in Binjai City, the biological uncle was still given the inheritance, but only part of the actual portions. This study analyzes the practice of inheritance settlement between uncles and daughters in the Binjai City community and the legal arguments of religious leaders who play a role in it. The research method used is field-qualitative with a normative approach and legal sociology. This research found that in solving the distribution of inheritance between daughters when dealing with paternal brothers in Binjai City, there are generally two ways of settlement, namely: First, the clergy want to remain consistent in applying the provisions of inheritance law by traditional fiqh, namely the father's biological brother gets the share of the heir when dealing with an only daughter. Second, scholars try to update the meaning of Islamic inheritance law by placing the position that a daughter can wear the hijab from her father's brother.
Comparative Study of Inheritance Rights In Islam And Civil Law: Analysis of Mashlahah and Maqashid al-Syari`ah OK. Muhammad al fadli; Syafruddin Syam; Muhammad Syukri Albani Nasution
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 8, No 1 (2021): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v8i1.2759

Abstract

The division of inheritance in the Malay community of Batubara Regency is carried out under prevailing traditional customs. It makes Faraidh law the final (alternative) way after discovering problems during the distribution of inheritance. This article analyzes the review of maslahah and maqashid ash-syari'ah on normal inheritance distribution for the people of Batubara Regency. This research is field research with an empirical study approach. This study found that customary inheritance distribution for the people of Batubara Regency was carried out in various ways, according to the conditions of each inheritance problem. When a wife dies (heir), the inheritance will be directly divided under Islamic inheritance law's provisions; the distribution period is no sooner than 40 days and a maximum of 6 (six) months. If the husband dies (heir), then generally, the inheritance is not distributed until the wife or mother of the heir dies, the heirs of the father or mother are often neglected, and ownership of the house goes to the youngest child or children who live together the heir during life, control of the inheritance is controlled by the eldest son. The customary practice of inheritance distribution for the people of Batubara Regency, which makes the foundation of benefit in the distribution of inheritance in the people of Batubara Regency, is mashlahah mulghah, contrary to the texts of the Koran and the hadiths of the Prophet SAW. In addition, in the maqashid asy-shari'ah scale, it is not achieved regarding the hajiyyat case, namely hifzhul mal
Analysis of Waiting Period for Men after Divorce Perspective of Jamaluddin Aṭiyah's Maqaṣid Sharia Theory Hasanuddin Hasanuddin; Muhammad Syukri Albani Nasution; Imam Yazid
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 8, No 2 (2021): October
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v8i2.2818

Abstract

The Director General of Islamic Religious Institutional Development again issued Circular Number P-005 / DJ. III/Hk.00.7/10/2021 concerning marriage during the iddah period, according to the provisions of the circular "an ex-husband man can marry another woman when the iddah period of his ex-wife has ended". This article attempts to further analyze the waiting period for men due to talak raj'i divorce using Jamaluddin Aṭiyah's theory of maqashid as-sharia. This research is normative legal research. In the perspective of Maqashid As-Sharia proposed by Jamaluddin Aṭiyah, the regulation of waiting periods for men after divorce not only reflects aspects of Islamic law governing divorce, but also serves as a means to achieve broader goals in the lives of individuals, families, communities, and humanity by Islamic values. With this approach, the regulation has a profound impact on various aspects of life-related to divorce.
Analysis of Maritime Potential Development in Improving Fishermen's Welfare: Islamic Economic Review (Case Study of Belawan Fishermen) Aqli Nadzhari Rambe; Muhammad Syukri Albani Nasution; Muhammad Lathief Ilhamy Nasution
Edueksos: Jurnal Pendidikan Sosial & Ekonomi Vol. 15 No. 01 (2026): EDUEKSOS: Jurnal Pendidikan Sosial dan Ekonomi
Publisher : Department of Tadris IPS FITK UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/v8arw870

Abstract

The welfare of traditional fishermen remains a persistent challenge in coastal regions despite abundant maritime potential, particularly in Belawan, Indonesia. Previous studies have largely emphasized economic and technical aspects of fisheries development, with limited integration of Islamic economic principles in sustainable welfare strategies. This study aims to examine maritime development strategies to improve fishermen’s welfare through an Islamic economic perspective.This research employs a qualitative field approach with a case study design conducted in Belawan Bahagia and Belawan Bahari sub-districts. Informants were purposively selected from traditional fishermen, community leaders, and relevant stakeholders. Data were collected through in-depth interviews, observation, and documentation, then analyzed using the marketing mix (4Ps) and SWOT framework, supported by IFAS and EFAS matrices.The findings indicate strong internal potential, including high-quality, preservative-free seafood and solid social networks. However, challenges such as limited cold storage, low digital literacy, and dependence on middlemen persist. With an IFAS score of 3.06 and EFAS score of 2.50, fishermen are positioned in an aggressive growth strategy, emphasizing diversification, sharia-based cooperatives, and digital expansion, aligning with maqasid al-shariah values.
Metodologi Penemuan dan Pengembangan Hukum Islam Hamka Husein Hasibuan; Faisar Ananda; Muhammad Syukri Albani Nasution
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: AL-Mikraj Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.8993

Abstract

This article examines the methodology of discovering and developing Islamic law, starting from the premise that Islamic law has two dimensions: divine law on the one hand, and human-made law on the other. The relationship between text (nash), reason, and social reality is mapped into two paradigms, namely the structural paradigm, which places text as the dominant structure, and the functional paradigm, which emphasizes dynamic and diait dsignificanceetween the three entities. This article shows that the methodology of legal discovery in the ushul al-fiqh tradition (bayānī, ta‘līlī, and istiṣlāḥī) is generally rooted in the structural paradigm, with naṣh as the main normative (structural) source. This paradigm experienced a crisis when confronted with modern social reality. It is in this context that a model of Islamic legal reform emerged, moving within a functional paradigm. This reform is articulated in two forms. First, religious utilitarianism, which focuses on the development of lawad on maslahah thenstudy'sasid al-shariah. Second, religious liberalism, which emphasizes rationality, social context, and ethical-historical dimensions in the reading of texts. Neither of these two schools of thought negates the authority of the text, but rather presents a productive dialectic model between revelation, reason, and reality, in order to produce more responsive laws.
The Role of Management Accounting in Improving Program Effectiveness, Financial Accountability, and Resource Allocation in Namo Simpur Village Government Ginting, Herminaria Br; Nasution, Yenni Samri Juliati; Nasution, Muhammad Syukri Albani
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11154

Abstract

This study aims to analyze the role of village management accounting in improving program effectiveness, financial accountability, and resource allocation in Namo Simpur Village. The research uses a quantitative causal associative approach. Data were collected through questionnaires from 31 village officials involved in financial management and program implementation. Data analysis involved applying classical assumption tests. simple linear regression, and partial significance tests. The results indicate that management accounting has a positive and significant role in supporting the effectiveness of program implementation, enhancing financial management accountability, and helping to allocate resources more effectively and efficiently. This study concludes that the implementation of management accounting is an important factor in improving the quality of village governance.
Art 2125 Analysis of Determinants of Potential for Sharia Insurance Development in Singkuang Village, Mandailing Natal Sumatera Utara Rian Dandi Pratama; Muhammad Syukri Albani Nasution; Imsar
Al Mashaadir : Jurnal Ilmu Syariah Vol. 7 No. 1 (2026)
Publisher : IAI Ummul Ayman, Meureudu, Pidie Jaya, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52029/jis.v7i1.490

Abstract

This study aims to quantitatively analyze the household economic protection needs and their relationship with the development of Islamic insurance in Singkuang Village, Muara Batang Gadis District, Mandailing Natal Regency. Households in rural areas face high economic vulnerability due to unstable income, large family dependents, as well as health and occupational accident risks, while insurance ownership rates remain low. Islamic insurance serves as an alternative financial protection based on the principle of mutual assistance (ta'awun) and is free from usury (riba), uncertainty (gharar), and gambling (maisir). This study employs a quantitative approach with a cross-sectional design. A sample of 96 households was taken using simple random sampling from a population of 1,500 households. Data were collected through a structured questionnaire using a 1-5 Likert scale, which had been tested for validity and reliability (Cronbach's Alpha 0.762). Data analysis included descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity), and multiple linear regression analysis with t-test and F-test. This study concludes that economic protection needs, understanding of Islamic insurance, and community interest have a positive effect on the development of Islamic insurance. It is recommended that Islamic insurance institutions enhance education and socialization, local governments support sharia financial literacy programs, and insurance products be tailored to the economic conditions of rural communities. Keywords: Sharia Insurance Development, Economic Protection Needs, Financial Understanding, Interest  
Green Accounting Transparency, Organizational Image, and the Mediating Role of Maqasid Syariah Index on Public Trust in Zakat Management Organizations Rahmat Daim Harahap; Muhammad Syukri Albani Nasution; Nurlaila
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.889

Abstract

Public trust in Zakat Management Organizations (OPZ) is a fundamental prerequisite for sustainable Islamic philanthropic governance. This study examines the direct effects of green accounting transparency and organizational image on public trust in OPZ in North Sumatra Province, Indonesia, and tests the mediating role of the Maqasid Syariah Index (MSI). A quantitative causality design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.1. Primary data were collected from 171 respondents comprising muzaki, stakeholders, and OPZ partners through purposive sampling. Convergent validity was confirmed through standardized loading factors (SLF ≥ 0.70), Average Variance Extracted (AVE ≥ 0.50), Composite Reliability (CR ≥ 0.70), Cronbach's alpha, and rho_A. Discriminant validity was confirmed through HTMT ratios (< 0.90). Common method bias was assessed via full collinearity VIF at the construct level (all VIF < 3.3). Results indicate that green accounting transparency (β = 0.692, p < .001) and organizational image (β = 0.120, p = .002) significantly and positively influence public trust. MSI directly affects public trust (β = 0.145, p < .001) and significantly partially mediates the organizational image–public trust relationship (indirect β = 0.068, 95% CI [0.019, 0.117], p = .006). The green accounting–MSI–public trust mediation path was not significant (indirect β = 0.031, 95% CI [−0.003, 0.065], p = .074). The R² for public trust is 44.6%. These findings contribute to an integrative Islamic philanthropic accountability model anchored in legitimacy theory and stakeholder theory, with context-specific implications for North Sumatra OPZ governance.
Co-Authors Adliya Muchni Muharrama Aep Kusnawan Afendi, Hazrul Ahmad Kholil Ahmad Muhaisin B. Syarbaini Ahmad Syakir Ahmad Tamami Ahmad Tamami Jakfar Akbar , Ali Akhyar Zein Ali Akbar Ali Hardana Alwy Akbar Amal Tuyadiah Andiyanto, Sakti Andri Soemitra Annisa Sativa Anwar Sadat Aqli Nadzhari Rambe Arifin Fauzi Lubis Arifuddin Muda Harahap Arisandy, Danil Putra Asmuni Asmuni Asyrofulmuttaqin, Asyrofulmuttaqin Atika Azhari Akmal Tarigan Aziz Bagaskara Azmy, Azmy Azwir Azwir Baehaqi Bambang Lesmono Batubara, Maryam Budi Harianto Chanda Chansa Thelma Dhiauddin Tanjung Dinda Pratiwi Tarigan Faisar Ananda Faisar Ananda Arfa, Faisar Ananda Ginting, Elvira Dewi Ginting, Herminaria Br Hafsah Hafsah Hafsah Hafsah Haikal Dzikri Daulay Hakim, Muhammad Luqman El Hamka Husein Hasibuan Harahap, Faisal Hamdani Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Haris Fadillah Hasan Matsum Hasan Matsum Hasan Matsum Hasanuddin Hasanuddin Hasbullah Ja&#039;far Hasibuan, Malkan Hasibuan, Reni Ria Armayani Hasnah Nasution Heldani, Shella Utari Hendra Harmain Hidayah, Widyatul Ihsan Ihsan Imam El Islamy Imam El Islamy Imam Yazid Imsar Imsar Irsyad Maulana Ismail Effendi Nasution Ismail Marjuki Harahap Ismudin Ismudin Japakiya, Ismail Lutfi Julhaidir Purba Khadijah Binte Mahfuh, Siti Khalid Khalid M. Amar Adly M. Iqbal Mahlia Putri Hasibuan Maimunah Siagian Malkan Yahya Abdillah Malkan Yahya Abdillah Manurung, Sakinah Halim Margolang, Alifiah Marliyah Marliyah, Marliyah Meha, Nurmala Lutfi Mhd. Eko Nanda Siregar Mhd. Ulul Azmi Mhd. Yadi Harahap Muhammad Arif Fadhillah Lubis Muhammad Fathi Farhat Muhammad Hakim Sitompul Muhammad Idris Nasution Muhammad Iqbal Nasution Muhammad Lathief Ilhamy Nasution Muhammad Sya’ban Siregar Muhammad Yuda Alfaruq Muhazir Muhazir Nasir, Ahmad Nasution, Jumanah Nasution, Muhammad Irwan Padli Nauval, Ahmad Zaky Nawir Yuslem Nur Ahmadi Bi Rahmani Nur Ahmadi Bi Rahmani Nur Aisyah Nurbaiti Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati, Nurhayati Nurhayati, Sucinta Tri Nuri Aslami Nurlaila Nurul Arif El Hakim OK Muhammad al fadli OK. Muhammad al fadli Pagar Pagar Panggabean, Nurul Huda Pirmansyah Nasution Purba, Julhaidir Purba, Sa’iful Husairi Putri, Andini Eka Putri, Ararya Nabilah Rahma, Nopita Rahmadani, Gema Rahmat Daim Harahap Rahmi Syahriza Rahmi Syahriza, Rahmi Ramadhan Syahmedi Ramadhan Syahmedi Siregar Ramadhana, Rizki Resha Khofila Rian Dandi Pratama Riska Febrianti Aulia Ritonga, Mawaddah Humaira Roro Retno Wulan Rudy Rifalgi Sahmiar Pulungan Sahmiar Pulungan, Sahmiar Sahnaz Kartika Sakti Andiyanto Siagian , Maimunah Sihotang, Mhd Rifani Siregar, Cai Siregar, Ramdhan Syahmedi Sontayati Sihite Sugianto Syafran Arrazy Syafruddin Syam Syafruddin Syam Syah, Muhammad Farras Syahrial Arif Hutagalung Warohmah, Mawaddah Windari Windari Wulan Dayu Wulan Dayu Yabib Fikri YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zikra, Alfiandi Zulfikar Abdul Aziz