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All Journal Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Qonuni: Jurnal Hukum dan Pengkajian Islam
Andi Iswandi
Universitas PTIQ Jakarta
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Poligami di Indonesia: Analisis Praktik Hukum Keluarga Islam Andi Iswandi
Qonuni: Jurnal Hukum dan Pengkajian Islam Vol. 3 No. 2 (2023): Qonuni: Jurnal Hukum dan Pengkajian Islam
Publisher : Prodi Ahwal Syakhsiyah, Fakultas Syariah, Institut PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/qonuni.v3i2.1662

Abstract

This study aims to analyze the Islamic family law practices related to polygamy in the social, cultural, and legal context of Indonesia. The research method used is literature analysis and case studies to understand the implementation of polygamous practices and their impact on individuals, families, and society. The results show that polygamy in Islamic family law has complex implications. Although allowed in Islam, polygamy often causes controversy and conflict in contemporary society. The negative impacts of polygamous practices include injustice towards women and children, tension in family relationships, and complexity in inheritance arrangements and parental responsibilities. However, some views see polygamy as a solution to specific social problems, such as gender balance and protection for women without partners, as indicated by BPS data showing fewer men compared to women aged 60 and above, suggesting that men who wish to practice polygamy should marry older women. The analysis of Islamic family law practices related to polygamy emphasizes the need for a balance between understanding religious teachings, universal humanitarian values, and local socio-cultural contexts. This research underscores the importance of regulating polygamous practices within a fair legal framework that protects the rights of all parties involved to minimize negative impacts and maximize the social benefits of such practices.
Transisi dari PSAK 109 ke PSAK 409: Implikasi Standar Akuntansi Syariah terhadap Transparansi Pengelolaan Zakat Andi Iswandi
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 16 No. 02 (2024): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah dan Hukum, Universitas PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/hsganf37

Abstract

This study examines the transition from the Indonesian Financial Accounting Standard (PSAK) 109 to PSAK 409 in the context of zakat management in Indonesia. The change in standards reflects the Sharia Accounting Standards Board's (DSAS) efforts to enhance the relevance, reliability, and transparency of financial reporting by zakat management institutions. PSAK 409 introduces a more comprehensive approach to the recognition, measurement, presentation, and disclosure of zakat funds, emphasizing accountability and compliance with Sharia principles. This research adopts a qualitative approach through literature review and in-depth interviews with zakat managers and Islamic accounting practitioners. The findings indicate that the implementation of PSAK 409 has the potential to improve transparency and public trust in zakat institutions, although it faces challenges such as technical readiness, understanding of the new standards, and the need for training among stakeholders. Furthermore, PSAK 409 is seen as aligning zakat reporting with principles of good governance and Sharia integrity, thus supporting the strengthening of the Islamic economic system in Indonesia. The study recommends intensified socialization and training on PSAK 409, as well as collaboration among regulators, academics, and zakat institutions to ensure an effective and sustainable transition.
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