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All Journal MUSLIM HERITAGE: JURNAL DIALOG ISLAM DENGAN REALITAS MAGISTRA Law Review Syarah: Jurnal Hukum Islam dan Ekonomi Muslim Heritage JEBD Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Hukum dan Pendidikan Kewarganegaraan Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory
Holijah Holijah
Universitas Islam Negeri Raden Fatah Palembang
Religion Arts Humanities Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Social Identity and Ethnicity in Electoral Democracy: an Islamic Moderation Perspective from South Sumatra's Muslim Community Faisal Amrullah; Rina Antasari; Holijah Holijah; Mohammaf Syawaludin; Mohammad Toriq
MUSLIM HERITAGE Vol 11 No 1 (2026): Muslim Heritage: Jurnal Dialog Islam dengan Realitas
Publisher : Universitas Islam Negeri Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/muslimheritage.v11i1.13114

Abstract

Abstract This study examines the role of social identity and ethnicity in shaping electoral democratic practices within Muslim societies, positioning Islamic moderation as a socio religious perspective that explains how the values of justice, balance (wasathiyah), and social cohesion limit the politicization of identity in political contests. The primary issue examined is how the mobilization of ethnicity-based social identity influences the quality of democracy and social cohesion. The objective of this study is to analyze the implications of social identity and ethnicity on electoral democracy within the framework of Islamic moderation. This study employs an empirical qualitative approach through in depth interviews with community leaders, religious figures, and Muslim voters, as well as field observations in the ethnically diverse region of South Sumatra, and analysis of documents related to general elections. Research subjects were selected through purposive sampling based on their active involvement in socio-political dynamics and experience in the electoral process. The findings indicate that social identity and ethnicity play a dual role in electoral democracy: they both encourage political participation and have the potential to trigger social polarization. This study found that Islamic moderation functions not only as a normative value but also as a social mechanism that actively limits the politicization of ethnic identity and restores social cohesion post-election, thereby making a significant contribution to strengthening the study of Islamic social dynamics within the context of electoral democracy.   Abstrak Studi ini meneliti peran identitas sosial dan etnisitas dalam membentuk praktik demokrasi elektoral di masyarakat Muslim, dengan menempatkan moderasi Islam sebagai perspektif sosial-religius yang menjelaskan bagaimana nilai-nilai keadilan, keseimbangan (wasathiyah), dan kohesi sosial membatasi politisasi identitas dalam kontes politik. Isu utama yang diteliti adalah bagaimana mobilisasi identitas sosial berbasis etnisitas memengaruhi kualitas demokrasi dan kohesi sosial. Tujuan studi ini adalah untuk menganalisis implikasi identitas sosial dan etnisitas terhadap demokrasi elektoral dalam kerangka moderasi Islam. Studi ini menggunakan pendekatan kualitatif empiris melalui wawancara mendalam dengan para pemimpin masyarakat, tokoh agama, dan pemilih Muslim, serta observasi lapangan di wilayah Sumatera Selatan yang beragam etnis, dan analisis dokumen terkait pemilihan umum. Subjek penelitian dipilih melalui pengambilan sampel bertujuan berdasarkan keterlibatan aktif mereka dalam dinamika sosial-politik dan pengalaman dalam proses pemilihan. Temuan menunjukkan bahwa identitas sosial dan etnisitas memainkan peran ganda dalam demokrasi elektoral: keduanya mendorong partisipasi politik dan berpotensi memicu polarisasi sosial. Studi ini menemukan bahwa moderasi Islam tidak hanya berfungsi sebagai nilai normatif tetapi juga sebagai mekanisme sosial yang secara aktif membatasi politisasi identitas etnis dan memulihkan kohesi sosial pasca pemilu, sehingga memberikan kontribusi signifikan untuk memperkuat studi dinamika sosial Islam dalam konteks demokrasi elektoral.
Validitas Jual Beli Item Virtual dalam Game Online: Analisis Status Kepemilikan (Milkiyah) dan Risiko Gharar ersa putri amanda; Andesta Yoga Purnama; M. Rifki Finando; Holijah Holijah
Jurnal Kajian Hukum dan Pendidikan Kewarganegaraan Vol. 2 No. 3 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The rapid growth of virtual item trading in online games has raised legal issues, particularly regarding the clarity of ownership status (milkiyah) and the potential for uncertainty (gharar) in transactions. This study aims to analyze the validity of such transactions from the perspective of Islamic law. This research employs a qualitative method with a normative approach. Data collection was conducted through literature review by examining Islamic legal sources including the Al-Qur’an, Hadith, fiqh principles, and the opinions of scholars. Data were also gathered from scientific literature, journals, and regulations governing digital transactions and the practice of trading virtual items in online games. Accordingly, the buying and selling of virtual items in online games can be deemed valid under Islamic law if it meets the principles of clear ownership and is free from elements of gharar. Conversely, if the transaction involves ambiguity and high risk, it is considered invalid.
Analisis Normatif Hukum Jaminan (Rahn) dalam Fiqh Muamalah : Studi Komparasi dengan Undang-Undang Perbankan Syariah di Indonesia Dian Syaharania; Ahmad Liano Al-Fayed; Fatih Fabrian Ariawisesa; Holijah Holijah
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study normatively analyzes the law of rahn guarantee in Islamic jurisprudence and compares it with the provisions of the Sharia Banking Law (Law No. 21 of 2008) in Indonesia. The background of the problem arises from differences in the interpretation of rahn as a sharia fiduciary guarantee contract that often clashes with conventional banking practices, thus creating legal uncertainty in Islamic financial transactions. The purpose of the study is to identify the normative conformity between the principles of Islamic jurisprudenc such as ownership of pledge rights, prohibition of usury, and gharar with Islamic banking regulations, and to provide recommendations for harmonization. A normative juridical approach with an analytical comparative method is used, analyzing primary sources such as the Qur'an, Hadith, fiqh books (Al-Muwatta' and Al-Mughni), as well as the Sharia Banking Law and fatwas of the DSN-MUI. The findings indicate that rahn in Islamic jurisprudence emphasizes absolute ownership for the mortgagor with full redemption rights, while the Sharia Banking Law tends to adopt a fiduciary model with conventional elements such as the right to deposit collateral with the bank. This difference has the potential to give rise to hidden usury practices. Regulatory revisions are recommended to strengthen pure Sharia principles to support Islamic financial inclusion in Indonesia.
Social Identity and Ethnicity in Electoral Democracy: an Islamic Moderation Perspective from South Sumatra's Muslim Community Faisal Amrullah; Rina Antasari; Holijah Holijah; Mohammaf Syawaludin; Mohammad Toriq
MUSLIM HERITAGE Vol 11 No 1 (2026): Muslim Heritage: Jurnal Dialog Islam dengan Realitas
Publisher : Universitas Islam Negeri Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/muslimheritage.v11i1.13114

Abstract

Abstract This study examines the role of social identity and ethnicity in shaping electoral democratic practices within Muslim societies, positioning Islamic moderation as a socio religious perspective that explains how the values of justice, balance (wasathiyah), and social cohesion limit the politicization of identity in political contests. The primary issue examined is how the mobilization of ethnicity-based social identity influences the quality of democracy and social cohesion. The objective of this study is to analyze the implications of social identity and ethnicity on electoral democracy within the framework of Islamic moderation. This study employs an empirical qualitative approach through in depth interviews with community leaders, religious figures, and Muslim voters, as well as field observations in the ethnically diverse region of South Sumatra, and analysis of documents related to general elections. Research subjects were selected through purposive sampling based on their active involvement in socio-political dynamics and experience in the electoral process. The findings indicate that social identity and ethnicity play a dual role in electoral democracy: they both encourage political participation and have the potential to trigger social polarization. This study found that Islamic moderation functions not only as a normative value but also as a social mechanism that actively limits the politicization of ethnic identity and restores social cohesion post-election, thereby making a significant contribution to strengthening the study of Islamic social dynamics within the context of electoral democracy.   Abstrak Studi ini meneliti peran identitas sosial dan etnisitas dalam membentuk praktik demokrasi elektoral di masyarakat Muslim, dengan menempatkan moderasi Islam sebagai perspektif sosial-religius yang menjelaskan bagaimana nilai-nilai keadilan, keseimbangan (wasathiyah), dan kohesi sosial membatasi politisasi identitas dalam kontes politik. Isu utama yang diteliti adalah bagaimana mobilisasi identitas sosial berbasis etnisitas memengaruhi kualitas demokrasi dan kohesi sosial. Tujuan studi ini adalah untuk menganalisis implikasi identitas sosial dan etnisitas terhadap demokrasi elektoral dalam kerangka moderasi Islam. Studi ini menggunakan pendekatan kualitatif empiris melalui wawancara mendalam dengan para pemimpin masyarakat, tokoh agama, dan pemilih Muslim, serta observasi lapangan di wilayah Sumatera Selatan yang beragam etnis, dan analisis dokumen terkait pemilihan umum. Subjek penelitian dipilih melalui pengambilan sampel bertujuan berdasarkan keterlibatan aktif mereka dalam dinamika sosial-politik dan pengalaman dalam proses pemilihan. Temuan menunjukkan bahwa identitas sosial dan etnisitas memainkan peran ganda dalam demokrasi elektoral: keduanya mendorong partisipasi politik dan berpotensi memicu polarisasi sosial. Studi ini menemukan bahwa moderasi Islam tidak hanya berfungsi sebagai nilai normatif tetapi juga sebagai mekanisme sosial yang secara aktif membatasi politisasi identitas etnis dan memulihkan kohesi sosial pasca pemilu, sehingga memberikan kontribusi signifikan untuk memperkuat studi dinamika sosial Islam dalam konteks demokrasi elektoral.
Pengaruh Pengetahuan Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Ananda; Dhio Pragus Adi Putra; Sherly Maretha; Holijah Holijah
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Penelitian ini dilatarbelakangi oleh pentingnya kepatuhan wajib pajak sebagai salah satu sumber utama penerimaan negara yang mendukung pembangunan nasional. Secara ideal, kepatuhan wajib pajak dipengaruhi oleh tingkat pengetahuan perpajakan dan kesadaran wajib pajak yang tinggi. Namun, kondisi di lapangan menunjukkan bahwa tingkat kepatuhan masih mengalami fluktuasi, sehingga diperlukan kajian lebih lanjut mengenai faktor-faktor yang memengaruhinya. Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak berdasarkan kajian literatur dan data empiris. Metode yang digunakan adalah pendekatan kualitatif dengan studi literatur, dengan mengkaji berbagai jurnal ilmiah dan publikasi resmi yang relevan. Teknik analisis data dilakukan secara deskriptif kualitatif melalui proses reduksi, penyajian, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan dan kesadaran wajib pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Selain itu, faktor lain seperti sanksi perpajakan, kualitas pelayanan fiskus, dan modernisasi sistem administrasi perpajakan turut memperkuat tingkat kepatuhan. Data empiris juga menunjukkan adanya tren peningkatan kepatuhan wajib pajak, meskipun masih terdapat fluktuasi pada tahun tertentu. Dengan demikian, diperlukan upaya berkelanjutan dalam meningkatkan edukasi dan kesadaran perpajakan guna mendorong kepatuhan wajib pajak secara optimal.
Analisis Pengaruh IPO Terhadap Kinerja Keuangan Dan Nilai Perusahaan Pada Sektor Teknologi Di BEI Muhammad Ramdani; M. Adrian; Nuraisyah Usyshifa Ramadhani; Holijah Holijah
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the effect of Initial Public Offerings (IPOs) on the financial performance and value of companies in the technology sector listed on the Indonesia Stock Exchange (IDX). The main problem in this study is the inconsistency of previous research findings regarding the impact of IPOs, particularly on technology companies characterized by high growth but unstable profitability. The method used is library research with a descriptive qualitative approach, through the collection and analysis of various scientific literature in the form of relevant national and international journals for the period 2020–2026. The results show that IPOs increase liquidity and improve a company's capital structure, but this does not always translate into increased profitability in the short term. Furthermore, IPOs also have a positive impact on company value, driven by investor expectations and increased transparency and corporate governance. Thus, IPOs are an important strategy that provides long-term benefits, although they require optimal management to sustainably improve financial performance.
A Legal Analysis of the Implementation of Social Assistance Policies in Indonesia: Challenges in Data Synchronization and Law Enforcement Ramayanti Ramayanti; Holijah Holijah
Syarah: Jurnal Hukum Islam dan Ekonomi Vol. 15 No. 1 (2026): SYARAH : Jurnal Hukum Islam dan Ekonomi
Publisher : Fakultas Syariah Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/syarah.v15i1.7556

Abstract

This study aims to analyze the implementation of social assistance policies in Indonesia from a legal perspective by examining the alignment between applicable legal regulations and their implementation in the field, particularly regarding the challenges of data synchronization and law enforcement mechanisms. The research method used is a normative legal approach through legislative, conceptual, and analytical methods, utilizing primary legal sources such as the 1945 Constitution of the Republic of Indonesia, Law No. 11 of 2009 on Social Welfare, and Law No. 13 of 2011 on the Handling of the Poor, supported by secondary and tertiary legal sources. The analysis was conducted qualitatively through content analysis and legal interpretation to identify the gap between legal norms (das sollen) and the reality of implementation (das sein). The research findings indicate that although social assistance policies in Indonesia have a strong constitutional and legal foundation, their implementation still faces various serious issues, such as inaccuracies in beneficiary data, regulatory disharmony between the central and local governments, weak administrative oversight, and suboptimal law enforcement regarding the misuse of social assistance. These conditions have prevented the principles of justice, legal certainty, transparency, and accountability from being fully realized. Therefore, it is necessary to strengthen regulatory harmonization, integrate the national social data system, and enhance oversight and the enforcement of both administrative and criminal laws in order to achieve social assistance policies that are more effective, targeted, fair, and accountable. This study contributes to the development of public policy law by emphasizing the importance of strengthening the legal aspects of social welfare governance in Indonesia.
Pengembalian Aset Dalam Perkara Tindak Pidana Korupsi Berdasarkan Keadilan Islam Wahyu Agus Susanto; Holijah Holijah
MAGISTRA Law Review Vol 7, No 01 (2026): MAGISTRA Law Review
Publisher : PSHPM Untag Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/malrev.v7i01.6996

Abstract

Corruption is recognized as a global phenomenon and classified as an extraordinary crime both nationally and internationally. Therefore, it requires equally extraordinary approaches to address it. This research focuses on the issue of justice in corruption cases, particularly for perpetrators who have returned misappropriated assets. Many suspects or defendants have returned such assets but still face criminal punishment, even though their involvement may have been limited to an accessory role rather than that of a principal actor. This situation highlights the need for a legal justice principle that provides adequate protection. In Islamic law, the imposition of compensation payments in corruption crimes is referred to as ‘Uqubah Taba’iyah, a form of ta'zir punishment involving property. This punishment must be proportional to the amount embezzled and paid to the authorized authorities. The payment of compensation is classified as an additional criminal sanction that may be imposed on perpetrators of corruption. This study aims to examine and understand the concept of punishment in corruption cases in the context of asset recovery, legal justice, and equitable legal systems, as well as how Islamic justice offers legal protection to those who return stolen assets in the formation of a fair legal system in Indonesia. To identify and analyze the issues, this research employs critical academic thinking, conceptual approaches, statutory analysis, case studies, and comparative legal methods. The findings reveal that in several rulings—particularly at the Corruption Court of the Palembang District Court—judges have imposed criminal sanctions on individuals who had already returned state losses. This is due to limitations in current regulations, which state that returning state losses does not exempt one from criminal liability. The imposition of compensation payments on corruption offenders is based on the financial or economic harm caused to the state, with the amount required to be paid being equivalent to the gains obtained from the corruption. Under Islamic criminal law, compensation payments are considered a form of additional punishment (‘Uqubah Taba’iyah) that follows the primary ruling without requiring a separate judgment. Such payments are categorized as ta’zir punishments in the form of property, and offenders are obligated to return any assets obtained through corruption once a legal ruling has been issued by a judge.
Perkembangan Penerapan Sumpah Mubahalah Dalam Hukum Pidana Di Indonesia Khoiri Akhmadi; Holijah Holijah
MAGISTRA Law Review Vol 7, No 01 (2026): MAGISTRA Law Review
Publisher : PSHPM Untag Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/malrev.v7i01.7061

Abstract

The Mubahalah Oath and Corruption are interrelated issues that require a comprehensive and collaborative response from all sectors of society. The concept of the Mubahalah Oath serves as a powerful reminder of the consequences of corruption and criminal acts. Eradicating corruption and promoting transparency and accountability are believed to create a more just and equal society for all. By dismantling the systems that perpetuate corruption, we can build a society based on integrity, justice, and respect for all individuals. This paper discusses a literature review on the Mubahalah Oath and corruption in the development of criminal law in Indonesia. The Extended Systematic Literature Review approach, namely a systematic search for references based on scientific research and expanded with public information, is used in searching for related references to be analyzed. The results show that the Mubahalah Oath can play an important role in eradicating corruption in Indonesia. Implementing the Mubahalah Oath, moral pressure for corruptors, and a tool to strengthen transparency and accountability in government and organizations. The implementation of the Mubahalah Oath can have a positive impact on eradicating corruption and creating better governance in Indonesia. Promoting a culture of honesty and accountability as a first step in eradicating corruption can pave the way for a brighter future for law enforcement in the future
Politik Hukum Rekruitmen Anggota Legislatif: Menakar Partisipasi Publik Dan Transparansi Dalam Mewujudkan Parlemen Yang Representatif Sutarja Sutarja; Holijah Holijah
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 2 (2026)
Publisher : SPT. haria Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i2.1822

Abstract

Penelitian ini bertujuan untuk menganalisis politik hukum dalam mekanisme rekrutmen anggota legislatif di Indonesia serta dampaknya terhadap terciptanya parlemen yang benar-benar representatif. Masalah utama yang diangkat adalah dominasi oligarki partai politik dalam penentuan calon anggota legislatif yang seringkali mengabaikan aspek transparansi dan partisipasi publik secara bermakna. Dengan menggunakan metode penelitian hukum normatif dan pendekatan perundang-undangan (statute approach), penelitian ini membedah regulasi pemilu yang berlaku saat ini. Hasil penelitian menunjukkan bahwa regulasi rekrutmen politik masih bersifat elitis dan tertutup, di mana kedaulatan partai lebih dominan dibandingkan kedaulatan rakyat dalam menentukan kandidat. Minimnya ruang bagi publik untuk memberikan masukan serta kurangnya transparansi dalam rekam jejak calon mengakibatkan rendahnya kualitas representasi di parlemen. Artikel ini menyimpulkan bahwa perlu adanya reformasi politik hukum yang mewajibkan partai politik menerapkan sistem rekrutmen terbuka dan demokratis. Penguatan partisipasi publik dan transparansi dalam proses seleksi internal partai merupakan syarat mutlak untuk menghasilkan wakil rakyat yang memiliki integritas dan akuntabilitas moral demi mewujudkan sistem demokrasi yang substansial.
Co-Authors Ahmad Liano Al-Fayed Ananda Andesta Yoga Purnama Dhio Pragus Adi Putra Dian Syaharania ersa putri amanda Faisal Amrullah Fatih Fabrian Ariawisesa Khoiri Akhmadi M. Adrian M. Rifki Finando Mohammad Toriq Mohammaf Syawaludin Muhammad Ramdani Nuraisyah Usyshifa Ramadhani Ramayanti Ramayanti Rina Antasari Sherly Maretha Sutarja Sutarja Wahyu Agus Susanto