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Pengaruh Pajak Negara dan Pajak Islam dalam Pandangan Etika Bisnis Islam Nursamsi, Widia; Kania, Dede; Anwar, Syahrul
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1424

Abstract

Penelitian ini membahas implementasi pengaruh pajak negara dan pajak Islam dalam pengelolaan keuangan publik serta dampaknya terhadap kesejahteraan masyarakat. Pajak negara, yang diatur berdasarkan hukum nasional, bertujuan untuk mendukung pembangunan infrastruktur, pendidikan, kesehatan, dan sektor publik lainnya. Sementara itu, pajak Islam, seperti zakat, kharaj, dan ushr, berlandaskan nilai-nilai religius yang menekankan distribusi kekayaan secara adil dan kesejahteraan sosial. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode penelitian studi kepustakaan yaitu suatu metode yang bersumber dari buku-buku, jurnal serta literatur lainnya yang mendukung dalam penelitian ini. Hasil dari pembahasan adalah Analisis ini menunjukkan bahwa meskipun keduanya memiliki perbedaan dalam sistem dan tujuan, implementasi keduanya dapat saling melengkapi, khususnya di negara-negara mayoritas Muslim. Pajak negara berfungsi sebagai pilar utama pembangunan ekonomi, sedangkan pajak Islam memperkuat solidaritas sosial dan keadilan distribusi. Sinergi antara keduanya dapat menciptakan keseimbangan antara kebutuhan pembangunan material dan nilai-nilai spiritual, sehingga mampu mendukung terciptanya masyarakat yang lebih adil dan sejahtera.
BISNIS KOMODITAS TERLARANG DALAM PERSPEKTIF ETIKA BISNIS HUKUM EKONOMI SYARIAH Putri Tri Cahyani; Syahrul Anwar; Dede Kania
Mu'amalat: Jurnal Kajian Hukum Ekonomi Syariah Vol. 16 No. 2 (2024): Desember
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/mu.v16i2.11757

Abstract

The rapid growth of the business world brings significant challenges in terms of legality and morality, particularly regarding the trade of prohibited commodities. Although such businesses are considered illegal in many countries, their circulation continues to expand. The trade in prohibited commodities, such as drugs, alcoholic beverages, and other forbidden products, not only violates national laws but also contradicts the principles of Sharia economic law. This study aims to examine how Sharia economic law views the trade of prohibited commodities from an ethical perspective and how Islamic norms can uphold moral principles and justice in global trade. The research employs a qualitative method with an in-depth literature review approach, drawing on various references related to commodity trade and Sharia economic law. The findings indicate that Sharia economic law emphasizes the importance of justice, welfare, and the prohibition of harmful practices such as usury (riba), uncertainty (gharar), and gambling (maysir). Any form of trade containing elements of harm (mafsadat) to society is prohibited in Islam. In conclusion, the Sharia economic law approach offers a strong ethical foundation to prevent the circulation of prohibited commodities and encourages the establishment of a more just and moral economic system.
KRIMINALITAS DALAM PERSPEKTIF STRAIN THEORY DAN GENERAL STRAIN THEORY: STUDI KASUS PERAMPOKAN DAN PEMBUNUHAN DI PASURUAN AKIBAT RASA IRI TERHADAP KESUKSESAN KORBAN DALAM USAHA SEMBAKO Siti Masyitoh; Dede Kania; Ine Fauzia
YUSTISI Vol 12 No 3 (2025)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/yustisi.v12i3.20465

Abstract

Penelitian ini membahas kasus pembunuhan dan perampokan yang terjadi di Pasuruan dengan pelaku berinisial M, yang termotivasi oleh rasa iri dan dengki terhadap kesuksesan usaha tetangganya. Kasus ini dianalisis menggunakan perspektif teori anomie dan teori strain yang dikemukakan oleh Emile Durkheim, Robert K. Merton, serta pengembangan selanjutnya oleh Robert Agnew dan Messner & Rosenfeld. Teori-teori tersebut menjelaskan bagaimana tekanan sosial, ekonomi, dan psikologis dapat mendorong individu melakukan penyimpangan sosial hingga tindakan kriminal. Ketegangan muncul akibat ketidaksesuaian antara tujuan yang ingin dicapai (kesuksesan ekonomi) dengan keterbatasan sarana yang tersedia untuk mencapainya secara legal. Selain itu, konsep deprivasi relatif juga digunakan untuk memahami perasaan ketertinggal yang dirasakan pelaku karena kesenjangan hasil usaha dengan korban. Hasil analisis menunjukkan bahwa pelaku mengalami tekanan emosional dan psikologis akibat ketimpangan sosial yang memicu tindakan kejahatan sebagai jalan yang ditempuh pelaku untuk mencapai tujuannya. Dengan demikian, teori strain memberikan pemahaman yang mendalam terhadap motif kejahatan yang dilatarbelakangi oleh kondisi sosial dan psikologis dalam masyarakat.
KRIMINALITAS DALAM PERSPEKTIF STRAIN THEORY DAN GENERAL STRAIN THEORY: STUDI KASUS PERAMPOKAN DAN PEMBUNUHAN DI PASURUAN AKIBAT RASA IRI TERHADAP KESUKSESAN KORBAN DALAM USAHA SEMBAKO Siti Masyitoh; Dede Kania; Ine Fauzia
YUSTISI Vol 12 No 3 (2025)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/yustisi.v12i3.20465

Abstract

Penelitian ini membahas kasus pembunuhan dan perampokan yang terjadi di Pasuruan dengan pelaku berinisial M, yang termotivasi oleh rasa iri dan dengki terhadap kesuksesan usaha tetangganya. Kasus ini dianalisis menggunakan perspektif teori anomie dan teori strain yang dikemukakan oleh Emile Durkheim, Robert K. Merton, serta pengembangan selanjutnya oleh Robert Agnew dan Messner & Rosenfeld. Teori-teori tersebut menjelaskan bagaimana tekanan sosial, ekonomi, dan psikologis dapat mendorong individu melakukan penyimpangan sosial hingga tindakan kriminal. Ketegangan muncul akibat ketidaksesuaian antara tujuan yang ingin dicapai (kesuksesan ekonomi) dengan keterbatasan sarana yang tersedia untuk mencapainya secara legal. Selain itu, konsep deprivasi relatif juga digunakan untuk memahami perasaan ketertinggal yang dirasakan pelaku karena kesenjangan hasil usaha dengan korban. Hasil analisis menunjukkan bahwa pelaku mengalami tekanan emosional dan psikologis akibat ketimpangan sosial yang memicu tindakan kejahatan sebagai jalan yang ditempuh pelaku untuk mencapai tujuannya. Dengan demikian, teori strain memberikan pemahaman yang mendalam terhadap motif kejahatan yang dilatarbelakangi oleh kondisi sosial dan psikologis dalam masyarakat.
Implementation Of Dominus Litis Religious Court In Indonesia Kusmayanti, Hazar; Afriana, Anita; Kania, Dede
Fiat Justisia: Jurnal Ilmu Hukum Vol. 19 No. 3 (2025)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/fiatjustisia.v19no3.3958

Abstract

The principle of judicial passivity is a fundamental tenet in Indonesian civil procedural law; however, judges are not passive throughout all trial stages and may adopt an active role at times. Similarly, judges in religious courts—judicial bodies under the Supreme Court—have begun to apply the principle of active judging. This raises the question of whether such judicial activism conflicts with civil procedural regulations in Indonesia. This paper examines the implementation of the Dominus Litis principle (active judge) within Religious Courts by analyzing various judicial decisions and considerations. Employing a qualitative juridical descriptive approach, the research finds that panels of judges in Religious Courts actively apply the Dominus Litis principle during conciliation, evidence assessment, legal counseling, and the mobile court program.
Women and the Sunda Wiwitan Faith: Maintaining Rights in the Legal System Kusmayanti, Hazar; kania, dede; Sri Mulyanti, Asti
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i2.6072

Abstract

Constitutionally, freedom of religion and belief has been guaranteed in Constitution. The right to embrace religion and belief in God Almighty. However, local believers often experience discrimination against their civil rights, especially the rights of women. This research will examine how the position of women followers of the Sunda Wiwitan belief and all the problems in maintaining their rights. The approach method used in this research is normative juridical through legal principles, legal systematics, and conducted on norms and principles contained in secondary data, which are scattered in primary, secondary, and tertiary legal materials. The Constitutional Court Decision No. 97/2016 has provided new hope for the indigenous faith community, for women, as an integral part of the Sunda Wiwitan community. Women's challenges and difficulties in facing various forms of discrimination to obtain civil rights, such as birth certificates and marriage certificates, are bureaucratic obscurity and lack of understanding of women's rights that often prevent access to public services, which they should receive. In addition, social stigma and negative community views towards traditional beliefs further exacerbate the nuances of this condition. The presence of local women leaders of Sunda Wiwitan, signifies a courageous effort to fight for the rights of indigenous peoples and advocate for more inclusive change. Their efforts show that women in the Sunda Wiwitan community not only play a role as cultural preservationists, but also as agents of change who fight for justice and equality.
ANALISIS FATWA DSN-MUI NO 139/DSN-MUI/VIII/2021 DALAM PENERAPAN ETIKA ETIKA BISNIS ISLAM PADA PEMASARAN PRODUK ASURANSI SYARIAH DI INDONESIA Safitriani, Mida; Kania, Dede; Anwar, Syahrul; Abdullah, Fadli Daud
Journal Of Sharia Banking Vol 5, No 1 (2024): Journal Of Sharia Banking
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jsb.v4i2.9586

Abstract

Penelitian ini menganalisis Fatwa DSN-MUI No 139 Tahun 2021 dalam Penerapan Etika Etika Bisnis Islam Pada Pemasaran Produk Asuransi Syariah Di Indonesia. Penerapan etika bisnis Islam dalam pemasaran produk asuransi syariah di Indonesia sangat penting untuk memastikan keinginan dan kepercayaan masyarakat dalam industri ini. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif, Data yang digunakan dalam penelitian ini bersumber dari data sekunder, yang terutama mencakup studi kepustakaan, meliputi teks Fatwa terkait, artikel-artikel terkait, laporan, dokumen-dokumen industri asuransi syariah, dan literatur terkait lainnya. Hasil dari penelitian ini adalah bahwa asuransi syariah merupakan sistem berdasarkan prinsip-prinsip syariah Islam yang bertujuan memberikan perlindungan dan jaminan dari rasa takut sesama peserta. Prinsip-prinsipnya mencakup bertaqwa, sikap adil, tolong-menolong, kerjasama, terpercaya, dan kerelaan, dengan larangan terhadap riba, perjudian, dan penipuan. Fatwa tersebut mengatur definisi produk asuransi syariah, jenis akad, dan kriteria pemasaran berdasarkan prinsip syariah, memastikan keadilan antara perusahaan dan peserta. Dalam praktik pemasaran asuransi syariah, strategi "3P" penting, meliputi Produk, Pasar, dan Pemasar. Perusahaan harus memahami pasar mereka dan fokus pada segmentasi yang sesuai. Studi kasus PT Asuransi Syariah Bumiputera Muda Jakarta menunjukkan ketaatan terhadap prinsip-prinsip etika bisnis Islam dan Fatwa tersebut.Kata Kunci: Asuransi Syariah, Etika Bisnis Islam, dan Pemasaran Produk
IMPLICATIONS OF DUAL POSITIONS OF SHARIA SUPERVISORY BOARD ON THE EFFECTIVENESS OF SUPERVISION IN ISLAMIC FINANCIAL INSTITUTIONS Habibah Arifin, Desi Siti; Kania, Dede; Anwar, Syahrul
Journal Of Sharia Banking Vol 5, No 2 (2024): Journal Of Sharia Banking
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jsb.v5i2.13766

Abstract

The dual position of Sharia Supervisory Board (DPS) in Islamic financial institutions is a phenomenon that often occurs, both at the national and international levels. This practice has various implications for the effectiveness of supervision, which in turn has an impact on sharia compliance and the integrity of Islamic financial institutions. This study aims to analyse the impact of multiple DPS positions on the effectiveness of supervision, both in terms of regulations, ethics, and practices in the field. This research uses a descriptive qualitative approach to analyse the implications of dual positions of the Sharia Supervisory Board (DPS) on the effectiveness of supervision in Islamic financial institutions. The results show that concurrent positions can reduce the effectiveness of supervision due to potential conflicts of interest, time constraints, and excessive workload. On the other hand, concurrent positions also provide benefits in the form of a broader transfer of knowledge and experience for DPS. However, in order for supervision to remain optimal, firmer regulations are needed regarding the limitations of concurrent positions as well as strengthening internal and external supervisory mechanisms. The implications of this study provide recommendations to regulators and Islamic financial institutions to balance the aspects of efficiency and independence in the role of the Sharia Supervisory Board in order to maintain the sustainability of the Islamic financial industry.
Settlement Disputes in Banceuy Traditional Village: Perspective of Customary Law and Islamic Law Kusmayanti, Hazar; Kania, Dede
Recital Review Vol. 6 No. 2 (2024): Volume 6 Nomor 2 Juli 2024
Publisher : Magister Kenotariatan, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/rr.v6i2.32630

Abstract

In the realm of marriage, the indigenous community residing in the Banceuy Traditional Village still conducts Sundanese traditional ceremonies, despite marriages being conducted under Islamic law.There are times when the married life of these indigenous people experiences prolonged disputes. This research aims to examine the settlement of marital disputes in the Banceuy traditional village from the perspective of customary law and Islamic law. The approach method used in this research is normative juridical research. The research specifications used are descriptive analytical, namely by providing data or a description as accurately as possible regarding the object of the problem. Based on the research, it is concluded that the dispute resolution that is often adopted in the community order of Banceuy Traditional Village is known as babadan tenan. Dispute resolution by babadan tenan, in which the parties to the dispute will appoint traditional elders and/or hamlet heads to mediate disputes in a marriage relationship in the customary jurisdiction of Banceuy Traditional Village. Of course, this peaceful dispute resolution is known in Islamic law because Islamic law teaches the use of peacemakers similar to the practice of mediation in the Indonesian legal system.
Religious and Cultural Diversity in Inheritance Law: A Discussion on the Impact of Judicial Will Considerations on the National Legal System in Indonesia Najamudin, Najamudin; Fautanu, Idzam; Najib, Moh.; Kania, Dede; Ridwan, Ahmad Hasan
Al-Qadha : Jurnal Hukum Islam dan Perundang-Undangan Vol 11 No 1 (2024): 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.v11i1.8833

Abstract

The obligatory will regulated in Article 209 of the Compilation of Islamic Law is only for adoptive parents and adopted children, there is no obligatory will for heirs of different religions. On the other hand, there is a need for legal provisions that present a solution to provide part of the inheritance to heirs who do not receive inheritance due to religious differences. The purpose of this research is to analyze the important obligatory will in terms of its necessity, as well as a study of the obligatory will in terms of the procedure or implementation of the obligatory will itself in resolving disputes in court with legal considerations that are certain, fair and beneficial. The research method uses a qualitative method with a normative juridical approach. Primary data was obtained from regulations, laws, verdict numbers: 368 K/AG/1995, 51 K/AG/1999, 16 K/AG/2010, 721 K/AG/2015, 218 K/AG/2016 and 331 K/AG/2018. Supreme Court Decision No. 331 K/AG/2018 as well as the Compilation of Islamic Law (KHI) article 209 and regulations governing mandatory wills, secondary, tertiary data obtained from library studies, books, documents, journals and so on that have the same relevance to this research. The analysis process uses a legal logic approach, which analyzes the norms and laws or regulations that apply in depth, radically, systematically, and logically. The results of this study concluded that the dynamics of religious court decisions regarding compulsory bequests for heirs of different religions vary greatly, some are granted and some are rejected, the consideration depends on the sitting of the case that is disputed in the religious court, while the granting of compulsory bequests for heirs of different religions refers to the opinion who allows it as long as it is a will and the different religion in question is not kafir dzimmi. The effect of this decision becomes jurisprudence as part of the source of law for judges at levels below the Supreme Court. The contribution of the religious court's decision on this matter is that it can become a permanent jurisprudence so that it is proposed as a new article in KHI to fill in the missing article regarding mandatory wills for heirs of different religions.
Co-Authors Abdullah, Fadli Daud Afaf Naufal Pahlevi Afriansyah, Mochammad Rizky ahmad arifin Ahmad Ridwan Ahmad, Fayiz Syafiq Aldira Dean Pratama Andhiya Moza Faris Anggarainiko, Litya Surisdani Anggraeniko, Litya Surisdani Anita Afriana Anjani, Nur Anwar, Shahrul Burhanuddin Burhanuddin Burhanuddin Burhanuddin Cahyani, Putri Tri Chairunnisa, Madiha Dzakiyyah Darodjat, Rafan Dea Dahlia Dede Mulyanto Deri Afwan Dewi Sulastri Difky Maulana N. F Endeh Suhartini Faris, Andhiya Moza Fatoni, Siti Nur Faturokhman, Aziz Fikriya, Makhyatul Fitriyani Fitriyani Galuh Puspaningrum Habibah Arifin, Desi Siti Hafidah Ulya Adila Hazar Kusmayanti Hazar Kusmayanti Hazar Kusmayanti Hazar Kusmayanti, Hazar Humaira Siti Salma, Shofya Hyung-Jun Kim Idzam Fautanu Imam Muttaqin, Faruqi Ine Fauzia Irfan Muhammad Ihsanuddin Juarsa, Eka Litya Surisdani Anggraeniko Masykur, Mohammad Hamidi Maulana, Ramza Fatria Mauludiyah, Sri Mochammad Rizky Afriansyah Muhammad Islah Siregar Muhammad Miftahul Ikhsan Mutaqien, Gildan Muslim Muthiara Angraeni Muttaqin, Muhammad Zaqi Najamudin Najamudin Najib, Moh. Nanik Prasetyoningsih Nengsarah Permatasari Neni Nuraeni Neni Nuraeni, Neni Neni Sri Imaniyati Nur Syahidah Dharmawan, Syifa Nurrohman Syarif, Nurrohman Nursamsi, Widia Nurwijayanti Palah, Nurul Patmanasari, Rike Putri Tri Cahyani Qolbun Salim, Muhammad Rahmanillah, Vienka Rahmannillah , Vienka Rajamanickam, Ramalinggam Ramalinggam Rajamanickam Ridwan, Ahmad Hasan Rifqi Lidzikrirrofiqi, Muhammad Riswadinata, Indra Rizky Kurnia, Agam Jabar Rizky Munandar Rizqia, Rania Nurul Rusman Rusman Saepi, Saepi Saepullah, Usep Safira Nur Arifah Safitriani, Mida Sakinah, Nailus Salma, Nida Sheva Al-Hambra Siregar, Muhammad Yusuf Hang Tuah Siti Masyitoh Siti Nur Fatoni Siti Nurfatoni Sofie Mayda Sugihfauzia Permana Sonny Dewi Judiasih Sri Mulyanti, Asti Sujana, Ahmad Sulastri , Dewi Sulastri, Dewi Sulistiyo, Budi Suntana, Ija Susanto, Yoghi Arief Syahrul Anwar Syahrul Anwar Tedi Priatna Teti Saputri Tierra Kresna Umi Kulsum, Siti Sarah Widia Nursamsi Yoghi Arief Susanto Zinatul Ashiqin Zainol