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Pemberdayaan Administrasi Perwakafan Di Desa Mekarsari Kabupaten Sumedang Nuraeni, Neni; Najmudin, Nandang
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i1.5238

Abstract

In Mekarsari Village, Sumedang Regency, the registration of waqf land is a persistent problem because many people have donated their property, yet it has not been properly certified. Many people still don't understand how to register land waqf. This will be detrimental to many parties if the waqf land leads to disputes. This service aims to determine the level of understanding of land waqf administration in Mekarsari Village using the Participatory Action Research (PAR) approach, which is an approach aimed at learning to overcome problems and meet the practical needs of the community, as well as producing knowledge and the process of socio-religious change. From the community service activities carried out, it was found that the residents of Mekarsari Village can understand land ownership administration well. The socialization conducted raises awareness among the residents of Mekarsari village to prioritize administrative order in land waqf. The discussion regarding the provisions for waqf land certification was understandable to representatives of the majelis ta'lim groups and several educational institutions from the Mekarsari village community, as well as their commitment to actively and supportively engage with the various dynamics of waqf in society. The community is also able to understand the implications that arise if there is no written evidence in the form of certificates, AIW, or a replacement deed for the deed of waqf (hereinafter referred to as APAIW).
PEMAJAKAN EKONOMI DIGITAL DI INDONESIA: TANTANGAN KONSEPTUAL DAN YURIDIS DALAM PENERAPAN SIGNIFICANT ECONOMIC PRESENCE Hidayat, Agi Attaubah; Anwari, Amalia Nur; Sugiarti, Lilis Diah; Zulvia, Ransya Ayu; Najmudin, Nandang
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 3 (2025): August 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i3.3619

Abstract

The digital economy transformation challenges the relevance of the Permanent Establishment principle in Indonesia’s tax system. As a response, the Significant Economic Presence (SEP) concept was introduced to tax foreign digital entities without physical presence. This study aims to examine the conceptual and legal challenges in implementing SEP in Indonesia. The method used is normative-juridical with statutory and conceptual approaches. The findings reveal that SEP implementation faces legal uncertainty, conflicts between domestic and international norms, and lacks clear technical parameters. While SEP holds potential for promoting fiscal justice, its ambiguous legal basis risks creating discrimination unless supported by regulatory reform and international cooperation. This study highlights the urgency of harmonizing tax laws and strengthening institutional capacity to meet global digital taxation challenges.
PELAKSANAAN SIDANG ITSBAT NIKAH TERPADU PENGADILAN AGAMA CIBADAK KABUPATEN SUKABUMI TERHADAP KESADARAN HUKUM MASYARAKAT Falah, Syamsul; Pelita, Bobang Noorisnan; Najmudin, Nandang
Al-Ahwal Al-Syakhsiyyah: Jurnal Hukum Keluarga dan Peradilan Islam Vol. 4 No. 2 (2023): Al-Ahwal Al-Syakhsiyyah: Jurnal Hukum Keluarga dan Peradilan Islam
Publisher : Family Law Study Program, Faculty of Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/as.v4i2.29535

Abstract

AbstrakDampak yang terjadi terhadap masyarakat yang belum mempunyai buku nikah ialah mereka akan mengalami kesulitan mendapatkan akta kelahiran dan kartu keluarga. Untuk membantu masyarakat yang belum mempunyai buku nikah atau pernikahannya tidak tercatat, Mahkamah Agung Republik Indonesia mengeluarkan peraturan, yang termuat dalam Peraturan Mahkamah Agung nomor 1 tahun 2015, tentang pelayanan terpadu sidang keliling Pengadilan Negeri dan Pengadilan Agama/Mahkamah Syar‟iyah dalam rangka menerbitkan akta perkawinan, buku nikah dan akta kelahiran. Pengadilan Agama Cibadak menjadi salah satu pengadilan yang melaksanakan mandat dari Peratyran Mahkamah Agung. 47 kecamatan menjadi wilayah kerja Pengadilan Agama Cibadak untuk menjalankan fungsinya, dengan luas wilayah 4.146 KM2 tidak dapat dipungkiri bahwa kesulitan informasi atau jarak tempuh menjadi kendala dalam melaksanakannya pelayanan terpadu. Salah satu solusinya adalah menjalankan sidang isbat nikah terpadu untuk membantu masyarakat yang belum mempunyai buku nikah. 
Pengadopsian Konsep Tax Amnesty dalam Program Pemutihan Pajak Kendaran Bermotor di Provinsi Jawa Barat Tahun 2025 Jalaludin, Diding; Najmudin, Nandang
Jurnal Sosial Politik dan Hukum Vol. 2 No. 01 (2025): Jurnal Sosial Politik dan Hukum
Publisher : Jurnal Sosial Politik dan Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyse the principle of justice in the tax amnesty program implemented by the West Java Provincial Government in 2025 which eliminates principal arrears and fines of motor vehicle tax until the tax year 2024. The research method used is descriptive analysis method with normative juridical research approach. The data used is secondary data consisting of primary legal materials as an analysis knife in the form of laws and regulations related to tax amnesty regulations in Indonesia. The results of this research is that the taxation programme implemented in West Java Province should not only be seen from the aspect of PAD fulfilment, but the programme must consider the principles and theories of justice and adopt the concept of tax amnesty stipulated in Law Number 11 of 2016 concerning Tax Amnesty which is then categorised as regional tax amnesty and strengthened with an adequate legal basis for the creation of equitable tax collection.
PERLINDUNGAN HUKUM BAGI PENJUAL MARKETPLACE AKIBAT KERUGIAN LAYANAN COD Fathni, Indriya; Jauhari, Moh Ahsanuddin; Sulastri, Dewi; Najmudin, Nandang; Nurhayani, Neng Yani; Khoirunnisa, Saskia Fazrin
Legal Standing : Jurnal Ilmu Hukum Vol. 7 No. 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v7i2.7341

Abstract

Increasingly advanced technology does not always have a positive impact, sometimes it has a negative impact. This is like a widespread case because of the development of the Shopee marketplace which provides Cash On Delivery services) which, instead of benefiting the seller, is detrimental. This loss is not the responsibility of Shopee, but the seller itself. However, there is relevance to positive laws and regulations in Indonesia that can resolve this case. This study's goal is to determine the type of legal protection available to seller viewed from the Consumer Protection Act, the ITE Law, and the Civil Code and to find out Shopee's responsibility in protecting sellers who lose money because of the COD service. A technique to study called normative juridical is applied. The approach used is the legal approach. The data collection technique used is literature study. The data and data sources used come from secondary data, namely research journals, laws, and electronic sources that can be accounted for. The results and analysis of this study are that the regulations contain Law no. 8 of 1999 concerning Consumer Protection Articles 5, 6, 7, 34 and 45; Law Number 19 of 2016 concerning Amendments to Law Number 11 of 2008 concerning Information and Electronic Transactions Article 45A; and the Civil Code Articles 1513, 1514, 1517, 1243, and 1267. Then, efforts to resolve this case can be done either through or outside the court and the seller activates the shipping insurance provided by Shopee.
"From Traditional 'Urf to Digital 'Urf: Accommodating the Values of the Young Generation on Husband-Wife Relations in the Framework of Ushūl al-Fiqh". Zulbaidah, Zulbaidah; Yuniardi, Harry; Januri, Januri; Najmudin, Nandang; Cason, Christoper
AL-ISTINBATH : Jurnal Hukum Islam Vol 10 No 2 (2025)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v10i2.14630

Abstract

This study examines how digital interpretations of marital roles among Muslim youth transform the classical concept of 'urf and challenge traditional gendered norms in Islamic family law. Existing research has extensively discussed 'urf and marital hierarchy, yet little attention has been paid to how digital-native perceptions, circulating through platforms such as TikTok and Instagram, reshape normative expectations of spousal relations within the framework of ushul fiqh. This study addresses this gap by analyzing the emergence of "digital 'urf" as a new sociocultural reference for young Muslims. Using qualitative documentary analysis combined with thematic content analysis, the study examines 120 short-form digital contents produced by Indonesian Muslim youth between 2023–2024, selected through purposive sampling. The dataset is triangulated with classical fiqh texts, contemporary fatwas, and statutory family law materials to evaluate the extent to which digital 'urf aligns with or diverges from established ushul fiqh principles. The findings reveal three major shifts: (1) digital 'urf reframes marital roles from hierarchical–patriarchal to partnership-based, (2) normative authority moves from textual and communal scholars to digital micro-influencers, and (3) the concept of qiwāmah undergoes functional reinterpretation driven by economic and technological equality. These shifts indicate the emergence of a hybrid normativity that merges experiential digital ethics with fiqh-based reasoning. This study contributes a conceptual reformulation of 'urf in the digital era and offers a framework for integrating digital socio-cultural patterns into ushul fiqh analysis.
Adaptive Approaches to Tax Enforcement Amid the Emerging Challenges of the Digital Economy Rohmatuloh, Piki; Denasetya, Mochamad Rif'at; Persada, Muhammad Azaria Kanigara; Ma'ruf, Nurulloh Misbahul; Ramadhan, Novandio Satria; Najmudin, Nandang
Media Hukum Indonesia (MHI) Vol 4, No 1 (2026): March
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17837519

Abstract

Tax law enforcement in the digital economy era has become a major challenge for governments in ensuring taxpayer compliance amid technological advancements and cross-border business models. This study aims to analyze adaptive strategies for tax law enforcement to remain relevant in responding to digital transformation. The research uses a qualitative literature study approach, referring to Soerjono Soekanto’s theory of law enforcement, Everett Rogers’ diffusion of innovation theory, and Lawrence M. Friedman’s legal system framework. The findings indicate that the effectiveness of tax law enforcement is highly influenced by regulatory readiness, the quality of human resources, and the utilization of information technology such as big data and artificial intelligence in monitoring. The discussion emphasizes the need for inter-agency synergy and digital literacy for taxpayers to prevent tax evasion. The conclusion highlights the importance of adaptive strategies focused on collaboration, technological innovation, and fiscal justice to establish a transparent and sustainable tax system.
Toward an Islamic Functional Theory of Marital Assets: Bridging Classical Fiqh and Modern Legal Needs Suprihatin, Suprihatin; Lawang, Karimuddin Abdullah; Rusyana, Ayi Yunus; Najmudin, Nandang
Al-Qadha : Jurnal Hukum Islam dan Perundang-Undangan Vol. 12 No. 2 (2025): Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan
Publisher : Hukum Keluarga Islam IAIN LANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/qadha.v12i2.12425

Abstract

This study originates from the absence of a functional theory that systematically explains the legal status of joint marital property within the framework of Islamic law. Previous studies have predominantly focused on normative aspects such as shirkah (partnership), maintenance (nafaqah), and hibah (gifts), without conceptualizing joint property as an instrument for protecting the reciprocal rights of spouses. This theoretical gap raises critical questions regarding how Islamic jurisprudence can respond to the demands of modern legal systems that emphasize legal certainty, economic justice, and mutual protection within marriage. Accordingly, this research aims to formulate a Functional Theory of Joint Marital Property from an Islamic perspective through the integration of classical fiqh principles, social functionalist theory, and the local wisdom of the Indonesian archipelago (Nusantara). The study employs a library-based research method with normative analysis, utilizing approaches from usul al-fiqh, legal hermeneutics, and social systems theory. This multidimensional approach enables the identification of principles of reciprocity, public interest (maslahah), and rights protection embedded in classical fiqh texts, as well as their relevance to the Indonesian legal system. The findings indicate that joint marital property serves three primary functions: a protective function safeguarding the rights of both spouses; a stabilizing function ensuring the continuity and resilience of the household; and an integrative function that harmonizes Islamic jurisprudence with the requirements of modern legal frameworks. This functional theory of joint marital property constitutes a novel contribution to the development of Islamic family law in Indonesia and may serve as a foundational framework for regulatory reform, the formulation of jurisprudential guidelines, and the strengthening of rights-based protection mechanisms within marriage.
Mengungkap Jerat Hukum Pelaku Kekerasan Seksual Analisis Kritis UU No. 12 Tahun 2022 Tentang Tindak Pidana Kekerasan Seksual Najmudin, Nandang; Adinda, Nendena Rizqi; Toisuta, Usman Abdul Jihad; Huda, Tamimil
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 3 No. 4 (2025)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v3i4.1530

Abstract

This study aims to critically and legally analyze the concept of criminal liability for perpetrators of sexual violence and identify the advantages and challenges of implementing Law Number 12 of 2022 concerning Criminal Acts of Sexual Violence (TPKS Law). The background to the problem is driven by the failure of previous regulations (the Criminal Code) to cover the various modes of operation of TPKS and provide comprehensive protection for victims. This study uses a normative legal research method with a statute approach and a conceptual approach. Primary legal materials (TPKS Law) and secondary materials (criminal law doctrine and scientific journals) were analyzed qualitatively and descriptively to examine the formulation of offenses, the punishment system, and the victim-centered approach philosophy contained therein. The results of the study show that the TPKS Law has become a significant milestone in criminal law reform through the expansion of strafbaarfeit. This law has successfully closed the criminalization gap by criminalizing eight new types of TPKS, including Non-Physical Sexual Harassment and Electronic-Based Sexual Violence (KSBE), whose definitions emphasize the absence of consent and power relations. In addition, the TPKS Law expands the subjects of law that can be held accountable to include corporations and introduces progressive additional penalties, such as the obligation of restitution and disclosure of the perpetrator's identity, as well as strictly limiting the use of restorative justice mechanisms in serious cases. Although innovative, the effectiveness of the legal provisions in the TPKS Law still faces serious implementation challenges, particularly regarding the issue of proving non-physical/electronic crimes and the gap between legal certainty of punishment and the fulfillment of restorative justice for victims. Therefore, it is recommended that the government immediately strengthen the technical readiness of law enforcement officials and allocate adequate resources for integrated service infrastructure and restitution enforcement mechanisms at the regional level to ensure the successful implementation of a victim-centered legal paradigm.
Konflik Preferensi Negara dan Pemegang Hak Tanggungan dalam Kasus Sita Pajak di KPKNL Surabaya Jalil, Moh Fadhel Abd; Lamonsya, Muhamad Nabil; Chivalry, Muhammad Alisra; Maulana, Puja; Najmudin, Nandang
Media Hukum Indonesia (MHI) Vol 4, No 1 (2026): March
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the conflict between the state’s right of priority over tax debts and the position of the holder of a security right in the execution of collateral, focusing on a case of tax seizure that obstructed an auction at the State Asset and Auction Service Office in Surabaya. The main issue arises from the overlapping authority between tax officials and the state auction office when collateral already encumbered with a security right is also subjected to seizure due to the debtor’s outstanding tax obligations. The purpose of this study is to explain the legal standing of each party, assess the practical handling of auctions in real cases, identify the implications of this priority conflict for legal certainty for creditors, and formulate recommendations for more harmonious regulatory arrangements. The research method used is a normative legal approach supported by empirical analysis of auction practices, including the review of documents and field observations. The findings indicate that although the holder of a security right has priority in debt repayment, the application of the state’s priority over tax obligations often delays or hinders the execution of collateral, creating legal uncertainty and financial risks for creditors. Furthermore, inconsistencies between tax regulations and security law contribute to procedural confusion in the auction process. This study concludes that regulatory reconstruction is necessary to clearly govern the relationship between the state’s priority rights and security rights to avoid authority conflicts and ensure legal protection and certainty for all parties involved.