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Islamic Law Analysis of the Prosecutor's Authority in Asset Forfeiture from Corruption Utama, Budi; Angkasa, Angkasa; Prayitno, Kuat Puji; Sudrajat, Tedi; Najib, Muhammad Ainun
Al-Ahkam Vol. 35 No. 2 (2025): October
Publisher : Faculty of Sharia and Law, Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ahkam.2025.35.2.26343

Abstract

Efforts to recover assets resulting from corruption remain hindered by legal loopholes and concealment strategies, especially when offenders register illicit assets under the names of third parties. This study explores how prosecutors perceive the legitimacy of such assets and their views on the necessity of reforming Indonesia’s asset forfeiture framework. Using a qualitative empirical design, the research is based on semi-structured interviews with four prosecutors who have handled corruption cases involving complex asset ownership. The findings reveal that prosecutors consistently view these assets as materially and morally illegitimate, even if formally registered under others' names. They also support introducing a non-conviction-based asset forfeiture (NCBAF) model to overcome the limitations of conviction-dependent mechanisms, especially in cases where suspects die or flee. Islamic legal principles, such as the ḥifẓ al-māl (preservation of wealth) and taʿzīr bi al-māl or discretionary penalties targeting unlawfully acquired assets, offer a moral and doctrinal basis for such reforms. These insights contribute to ongoing legal debates and support the development of a more effective and ethically grounded policy for asset recovery in corruption cases.
Pengaruh Literasi Zakat dan Kualitas Pelayanan Terhadap Minat Membayar Zakat di BAZNAS Provinsi Banten dengan Kepercayaan Sebagai Variabel Intervening Luthfiyah, Devina Hasna; Mukhsin, Moh; Najib, Muhammad Ainun
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 11 No 1 (2026)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v11i1.29774

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi zakat dan kualitas pelayanan terhadap minat membayar zakat dengan kepercayaan sebagai variabel intervensi pada generasi milenial di Provinsi Banten. Jenis penelitian menggunakan kausalitas kuantitatif. Pengambilan sampel menggunakan teknik nonprobability sampling dengan metode Purposive sampling dengan sampel sebanyak 100 responden. Metode pengumpulan data melalui penyebaran kuesioner. Analisis data dilakukan menggunakan metode PLS-SEM. Hasil penelitian menunjukkan bahwa Literasi zakat tidak memiliki pengaruh terhadap minat membayar zakat. Kualitas pelayanan dan Kepercayaan memiliki pengaruh terhadap minat membayar zakat. Literasi zakat dan kualitas pelayanan memiliki pengaruh terhadap kepercayaan. Literasi zakat dan minat membayar zakat tidak dapat dimediasi oleh kepercayaan. Sedangkan kualitas dan minat membayar zakat dapat dimediasi oleh kepercayaan.