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All Journal LEGITIMASI: Jurnal Hukum Pidana dan Politik Hukum Ikonomika : Jurnal Ekonomi dan Bisnis Islam
Mohammad Salim
MNIT, Jaipur (Rajasthan)
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Virtual Witness Testimony in Criminal Cases During the COVID-19 Pandemic: A Study on Evidence in the Banda Aceh Sharia Court Salim, Mohammad; Umar, Mukhsin Nyak; Saputra, Rahmat; Dault, Wisnu Adiyaksa; Ath-Thayyar, Muhammad Hafidh
Legitimasi: Jurnal Hukum Pidana dan Politik Hukum Vol. 13 No. 2 (2024)
Publisher : Islamic Criminal Law Department, Faculty of Sharia and Law, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/legitimasi.v13i2.27574

Abstract

This study discusses the legal certainty of electronic criminal trials, particularly the presentation of witness testimony virtually during the COVID-19 pandemic. Guidelines for electronic criminal trials are needed to ensure uniform implementation and to uphold fair trial rights. As a province with the authority of the Syar'iyah Court, Aceh should be able to anticipate the spread of COVID-19 by implementing electronic trials. The research focuses on the regulations related to electronic trials, specifically the presentation of witness testimonies virtually as evidence in criminal cases, and the practices implemented at the Banda Aceh Sharia Court. This research uses a descriptive-analytical method with a qualitative approach. The sources of data for the research are field research and library research. The research results show that the form of legal certainty regarding electronic criminal trials or jinayat during the COVID-19 pandemic is the agreement on cooperation between the Supreme Court, the Prosecutor's Office, and the Ministry of Law and Human Rights on the Implementation of Trials Through Teleconference, which was then established by Supreme Court Regulation Number 4 of 2020 concerning the Administration and Trial of Criminal Cases in Court Electronically. In practice, the Banda Aceh Sharia Court determined that the presentation of witness testimony during the COVID-19 pandemic must be conducted in the courtroom. However, it is still carried out virtually to connect with the defendant in the detention center or prison where he is held.
Adoption of the AAOIFI International Code of Ethics for Indonesian Islamic Accountants Haitam, R. Ibnu; Ardiansyah, Misnen; Salim, Mohammad
IKONOMIKA Vol 6, No 2 (2021)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v6i2.11528

Abstract

Accounting scandals against standards still occur in Indonesia. The Indonesian Islamic accounting code of ethics needs to be formulated in line with the development of Islamic accounting practices in Indonesia. The preparation of the Islamic accounting code of ethics needs to adopt the AAOIFI International Islamic accounting organization code of ethics. This study aims to describe the recommendations of scholars regarding the adoption of the AAOIFI code of ethics for Indonesian Islamic accountants. This research uses a qualitative type prioritizing interview techniques in collecting data. The study used the AAOIFI code of ethics through interviews with ulama (scholar) from the Indonesian Ulema Council (MUI). The results of this study are the adoption of the AAOIFI code of ethics provides guidelines for the preparation of a code of ethics for Indonesian Islamic accountants. The preparation of the code of ethics for Islamic accountants applies Islamic law in order to provide solutions to contemporary modern problems. The adoption of the AAOIFI International Code of Ethics takes into account the Indonesian urf am so that it is in accordance with existing financial accounting practices.
Co-Authors Ath-Thayyar, Muhammad Hafidh Dault, Wisnu Adiyaksa Haitam, R. Ibnu Misnen Ardiansyah, Misnen Mukhsin Nyak Umar Saputra, Rahmat