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All Journal IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Jurnal Cendekia Ilmiah Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah PEPAKEM: Jurnal Hukum Tata Negara dan Politik Islam
Mabruri Andatu
Sekolah Tinggi Ilmu Syariah Al Wafa Bogor
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Peluang dan Tantangan dalam Penyebarluasan Pemberlakuan Kebijakan Pengundangan Hukum Baru Ekonomi Syari’ah di Kalangan Masyarakat Mabruri Andatu; Hilya Zulva; Rima Hafidz Ramadhani; Syahnur Aida Alifia; Alya Cahyani
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.7203

Abstract

Studi ini menyelidiki prospek dan hambatan dalam menyebarkan kebijakan pengundangan hukum ekonomi syariah baru di Indonesia. Terlepas dari kenyataan bahwa ekonomi syariah memiliki potensi yang sangat besar untuk berkembang karena mayoritas penduduknya adalah muslim, dan minat yang meningkat terhadap barang dan jasa syariah masih merupakan tantangan besar. Kendala utama adalah kurangnya pengetahuan tentang keuangan syariah, ketakutan terhadap perubahan, dan kebutuhan akan pendidikan dan sosialisasi yang lebih baik. Strategi komunikasi terintegrasi, kolaborasi antar pemangku kepentingan, dan pengembangan infrastruktur pendukung sangat penting untuk pelaksanaan kebijakan ini. Menurut penelitian, keberhasilan implementasi pendekatan komprehensif yang berfokus pada literasi, pendidikan, dan partisipasi masyarakat sangat penting.
A Comparative Analysis of the Legal System on the Performance of Islamic Banks: A Study in the United Kingdom, Malaysia and Indonesia Roqiyul Ma’arif Syam; Mabruri Andatu; Abdul Muiz Abdul Wadud
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 10 No. 1 (2025)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v10i1.20924

Abstract

This research is motivated by the issue of the influence of the legal system on the performance of Islamic banks in three countries with different legal and social backgrounds, namely the United Kingdom (UK), Malaysia and Indonesia. A qualitative-comparative approach is used by focusing on the substantive and procedural legal system aspects that affect the operation of Islamic banks, as well as on performance indicators such as financial stability, operational efficiency, and the level of public trust. The results show that Malaysia has the most supportive legal system for the development of Islamic banks through its dual banking system framework, formal recognition of sharia principles, and integrated regulatory and supervisory institutions. While Indonesia has made progress in the regulatory aspect, it still faces challenges in harmonization between national law and sharia principles, as well as supervisory effectiveness. On the other hand, the UK, despite having a stable legal system, has not provided a sufficient legal basis to support the full operation of Islamic banks, as its regulatory approach is religion-neutral. This research also emphasizes the importance of legal culture and socio-religious context in supporting the performance of the Islamic finance industry. The practical implications of this research include the need for regulatory harmonization, institutional capacity building, and the establishment of international sharia law standards. Thus, strengthening the legal system that is responsive to sharia principles is a strategic key in strengthening the competitiveness of Islamic banks globally.Keywords: Legal system; United Kingdom; Indonesia; Malaysia; Islamic Bank.
Kedudukan Kejaksaan Sebagai Pelaksana Kekuasaan Negara Di Bidnag Penuntutan Dalam Struktur Ketatanegaraan Indonesia Winda Hamidah; Leliya Leliya; Mabruri Andatu
PEPAKEM: JURNAL HUKUM TATA NEGARA DAN POLITIK ISLAM Vol 4 No 1 (2026): Mei 2026
Publisher : Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/pepakem.v4i1.613

Abstract

The Prosecutor’s Office occupies a distinctive position as a government institution exercising state authority in prosecution while performing functions related to judicial power. This institutional arrangement raises questions concerning prosecutorial independence and accountability within Indonesia’s constitutional structure. This study examines the constitutional position of the Prosecutor’s Office, the adequacy of safeguards for prosecutorial independence, and an appropriate accountability model following the amendment to the Prosecutor’s Office Law, Constitutional Court Decision Number 6/PUU-XXII/2024, and the enactment of the 2025 Criminal Procedure Code. It employs normative legal research using statutory, conceptual, historical, case, and comparative approaches. Legal materials were qualitatively analyzed through grammatical, systematic, historical, and teleological interpretation. The findings demonstrate that Law Number 11 of 2021 strengthened the institutional basis for the independent exercise of prosecutorial functions, while the Constitutional Court decision reinforced the political neutrality required of the Attorney General. The 2025 Criminal Procedure Code further strengthens the public prosecutor’s role as the controller of criminal proceedings under the principle of dominus litis. Nevertheless, prosecutorial independence remains affected by the appointment and dismissal of the Attorney General, hierarchical instructions, career management, conflicts of interest, and organizational culture. The study concludes that the most realistic model is to retain the Prosecutor’s Office as a government institution while strengthening its functional independence through transparent instructions, a merit-based career system, publicly accountable prosecution guidelines, and multilayered oversight.
Peluang dan Tantangan dalam Pengembangan Pengundangan Hukum Ekonomi Syari’ah di Masyarakat Mabruri Andatu; Hilya Zulva; Rima Hafidz Ramadhani; Syahnur Aida Alifia; Alia Cahyani
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 1 (2025): Volume 4 Nomor 1 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i1.66

Abstract

This study explores the opportunities and challenges in developing the codification of Islamic economic law. Key issues include low public literacy, limited infrastructure, and overlapping regulations that hinder sectoral growth. The research aims to analyze factors influencing the implementation of Islamic economic law and propose strategic solutions. Using the library research method, this study reviews literature on Islamic economic law, financial regulations, and socio-economic factors affecting its implementation.The findings highlight significant opportunities, such as strong regulatory support, the rapid growth of the Islamic financial industry, and the role of digital technology in policy dissemination. However, challenges remain, including low public awareness, infrastructure limitations, and a shortage of experts. A comprehensive strategy involving digital education, regulatory strengthening, and collaboration between the government, private sector, and society is crucial. These efforts will help ensure broader acceptance and sustainable implementation of Islamic economic law, supporting inclusive economic growth. Studi ini mengeksplorasi peluang dan tantangan dalam pengembangan kodifikasi hukum ekonomi Islam. Beberapa isu utama yang diidentifikasi meliputi rendahnya literasi masyarakat, keterbatasan infrastruktur, serta tumpang tindih regulasi yang menghambat pertumbuhan sektor ini. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi implementasi hukum ekonomi Islam serta mengusulkan solusi strategis. Dengan menggunakan metode penelitian kepustakaan, studi ini meninjau literatur tentang hukum ekonomi Islam, regulasi keuangan, serta faktor sosial-ekonomi yang memengaruhi penerapannya. Temuan penelitian menunjukkan adanya peluang signifikan, seperti dukungan regulasi yang kuat, pertumbuhan pesat industri keuangan Islam, dan peran teknologi digital dalam penyebaran kebijakan. Namun, berbagai tantangan tetap ada, termasuk rendahnya kesadaran masyarakat, keterbatasan infrastruktur, dan kurangnya tenaga ahli di bidang ini. Strategi komprehensif yang mencakup edukasi digital, penguatan regulasi, serta kolaborasi antara pemerintah, sektor swasta, dan masyarakat sangat diperlukan. Upaya ini akan membantu meningkatkan penerimaan dan penerapan hukum ekonomi Islam secara lebih luas serta mendukung pertumbuhan ekonomi yang inklusif dan berkelanjutan.
Analisis Pengaruh Pembayaran Zakat Mal Terhadap Pengurangan Kewajiban Pajak di Indonesia Helma Maulana Dzulfikar; Mabruri Andatu; Reza Apriza; Yek Nizar Ali; Balqis Farid; Fathiya ZN Azizah
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.157

Abstract

This research is motivated by the debate regarding the recognition of zakat as a deduction from income tax for Muslim taxpayers, as regulated in Law No. 23 of 2011 and related tax regulations. The purpose of this research is to analyze the extent to which the payment of zakat mal can influence income tax obligations, as well as to review the implementation of this policy in practice. The method used is a quantitative approach with secondary data analysis from taxpayer data and official zakat collection institutions. The results show that there is a significant negative relationship between the payment of zakat mal and the amount of tax obligation that must be paid, especially if the zakat is paid through officially registered zakat institutions. The conclusion of this research shows that zakat mal can serve as a reduction in income tax, although its effectiveness is greatly influenced by administrative compliance and taxpayers understanding of the applicable regulations. Therefore, it is recommended that the government enhance the socialization and integration of the zakat and taxation systems to optimize yhe benefits of this policy.
Co-Authors Abdul Muiz Abdul Wadud Alia Cahyani Alya Cahyani Balqis Farid Fathiya ZN Azizah Helma Maulana Dzulfikar Hilya Zulva Leliya Leliya Reza Apriza Rima Hafidz Ramadhani Roqiyul Ma’arif Syam Syahnur Aida Alifia Syahnur Aida Alifia Winda Hamidah Yek Nizar Ali