Fitria Esfandiari
Faculty of Law, University of Muhammadiyah Malang, Indonesia

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Institusi Hukum Perwakafan Indonesia: Kajian Kelembagaan Badan Wakaf Indonesia (Sejarah dan Struktur Kelembagaan) Muhammad Luthfi; Yohana Puspitasari Wardoyo; Kukuh Dwi Kurniawan; Fitria Esfandiari; Yaris Adhial Fajrin
Audito Comparative Law Journal (ACLJ) Vol. 3 No. 2 (2022): May 2022
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v3i2.22544

Abstract

Waqf is part of Islamic philanthropy, along with the development of time and circumstances, waqf processes and procedures developed according to the context of the times, not least the development of the rule of law governing waqf law, Law 41/2004 as a new waqf rule in Indonesia, with the spirit of increasing the productivity of waqf assets, and forming nazhir professionalism, then forming a new institution in the waqf world in Indonesia called Badan Wakaf Indonesia (BWI),  Hope with the establishment of BWI becomes the main driving force of representation and becomes a medium in increasing waqf assets for the welfare of the people. This paper discusses the history of the institutionalization of BWI institutions and their institutional rules in Law 41/2004. This paper is normative research with a statutory approach and a conceptual approach. The results of the study from this paper state that the history of the institutionalization of BWI is influenced by the factors of the concept of cash waqf and the factor of updating the concept of waqf management which is not only trying to maintain waqf assets but more to make waqf assets more productive. BWI institutional rules based on Law 41/2004 regulate the position, duties, structure, and diversity, the period of service of management, and rules on the performance process of BWI.
Sinkronisasi Pengawasan CSR dalam Hukum Positif Indonesia Nanda Melinia Safitri; Surya Anoraga; Fitria Esfandiari
Indonesia Law Reform Journal Vol. 2 No. 3 (2022): November, 2022
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.275 KB) | DOI: 10.22219/ilrej.v2i3.23450

Abstract

Since CSR has become an obligation for companies through Law Number 40 of 2007 concerning Limited Liability Companies. However, in its implementation there are still many problems. One of them is the regulation of CSR which has been implicitly regulated in various sectoral laws. So the problem that will be studied in this paper is how to synchronize the supervision of Corporate Social Responsibility (CSR) in the Limited Liability Company Law, Investment Law, Government Regulation No. 47 of 2012, as well as Article 23 and Article 24 of Malang Regency Regulation No. 1 of 2013. The research method used in this paper uses a normative juridical research type, using a statutory approach, a conceptual approach, and a comparative approach. The PT Law and the PM Law have different definitions regarding CSR, although both laws require the implementation of CSR, both have not provided clear regulations regarding the mechanism for monitoring CSR implementation. Then based on the mandate in Article 74 paragraph (4) of the Company Law, PP No. 47 of 2012, the establishment is intended to clarify the implementation of CSR but in fact the articles contained in the PP also do not accommodate the supervision of CSR implementation. Although it is not regulated in the Law and PP, the Malang Regency Regulation clearly regulates the supervision of CSR implementation. In this study, it is concluded that the various regulations are synchronized, namely in terms of implementation accountability, sanctions, and regulations for monitoring the implementation of CSR. Therefore, the government needs to form a separate law that accommodates CSR comprehensively along with the mandate of establishing a CSR supervisory body whose job is to oversee the implementation of CSR, giving executive authority to impose sanctions on those who do not carry out CSR.