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All Journal LAW REFORM Jurnal Media Hukum Jambe Law Journal Administrative and Environmental Law Review Yuridika
Abd Aziz, Hartinie
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Law, Crime, Criminology & Criminal Justice Social Sciences

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Corporate Social Responsibility under the Maqasid Syariah Concept in Malaysia: Why Does it Matter? Abd Aziz, Hartinie; Abd Ghadas, Zuhairah Ariff; Ossofo, Assane Buana
Jurnal Media Hukum Vol 30, No 1: June 2023
Publisher : Fakultas Hukum Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmh.v30i1.16916

Abstract

Corporate Social Responsibility (CSR) is an essential component of the shariah corporation framework. In the current corporate model, CSR is still an option rather than a company objective. The need for CSR is still being debated among companies, with some believing that it is in the long-term self-interest of a business to be socially responsible, while others view CSR as weakening a business's primary purpose. Islamic law requires Muslims to not only be governed by the al-Quran and as-Sunnah but also to be subject to the objective of Syariah, namely Maqasid Syariah. The research aims to provide analysis and recommendations to improve the practice of CSR according to the concept of Maqasid Syariah. This qualitative research used doctrinal  legal method with employing secondary data. The outcome of this research is significant as a basis for law reform to develop a Shariah Compliant Corporation. It is crucial to incorporate CSR into the Shariah-compliant business model to ensure that businesses are responsible not only for maximizing profits but also for contributing positively to society. The incorporation of CSR into the Syariah-compliant business model is crucial in achieving the objectives of Syariah, namely, the promotion of human welfare, justice, and sustainability
Regulatory Framework on Compensation for the Restoration of Victims of Sexual Violence Purwadi, Hari; Lukitasari, Diana; Mayastuti, Anti; Abd Aziz, Hartinie; Cahyaningtyas, Irma
LAW REFORM Vol 20, No 2 (2024)
Publisher : PROGRAM STUDI MAGISTER ILMU HUKUM FAKULTAS HUKUM UNIVERSITAS DIPONEGORO SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/lr.v20i2.58181

Abstract

Compensation for crime victims based on  Law Number 12 of 2022 concerning Anti Sexual Violence has the potential for distortion due to the regulatory framework and the enforcement process. The article aims to examine the regulatory framework that ensures compensation as an instrument of victim restorations, whether it becomes a supplement or a substitution for restitution. Research methods using the upstream and downstream process models that emphesize regulatory design and process feasibility for payments, in which compensation has a role in victim recovery. The study result explain that compensation is formally a substitution for restitution. Compensation is not the primary goal, even though it is a state’s obligation. Law Number 12 of 2022 concerning Anti Sexual Violence thus emphasizes the use of direct restitution aimed at the recovery of victims and the rehabilitation of offenders. Compensation loses its meaning as a responsibility of the state that stands alone. Data from various decisions clarify that in cases where the offenders does not pay restitution, their property is confiscated and auctioned by the prosecutor to pay restitution. If it is insufficient, courts decide that imprisonment is a substitute and do not determine that the state has to pay compensation. 
Re - appraising the Tax Exemption of Social Enterprises (SEs) in Malaysia: Selected Tax Exemption Theories Md Radzi, Mohd Shahril Nizam; Mohd Ariffin, Rabiatul Adawiyah; Abd Aziz, Hartinie; Abd Ghadas, Zuhairah Ariff; Anas, Andi Muhammad Aswin
Jambe Law Journal Vol. 7 No. 2 (2024)
Publisher : Faculty of Law, Jambi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/home.v7i2.381

Abstract

Re-appraising the tax exemption of social enterprises (SEs) in Malaysia from a theoretical perspective involves the underlying frameworks that justify the current tax policies applied to SEs. SEs have increasingly become pivotal in addressing societal challenges such as poverty alleviation, environmental sustainability and community development. The approach taken by Malaysian government to taxing SEs has a notable effect in achieving their social goals. One of the significant constraints for SEs in Malaysia is their tax treatment as business entities. Despite their main purpose is for public good, identical to charitable organizations, SEs are subject to taxation like business entities. Particularly, SEs are not entitled for the tax benefit as offered to charitable organizations. The tax regulatory framework does not recognize a SEs by the legal definition and there are no established tax incentives in the current legal framework that are specific to SEs. Despite the clear fact that charity organizations and charitable activities are exempted from tax, there is no tax exemption granted for SEs in Malaysia. Consequently, SEs are treated as business entities under Income Tax Act 1967. This article utilizes the argument to justify tax exemption for SEs in Malaysia. For the purpose of this discussion, this paper applied library research approach combining legal research methodology which mainly involves document analysis such as case law, legal provision and legal theories to see how they might be used to the subject matter. The paper makes a finding that tax exemption for SEs in Malaysia could be justified based on the theories of Public Good Theory, Donative Theory and the Subsidy Theory. By applying this notion, tax exemption should be granted to SEs not only for charitable organizations
Limited Liability in Corporate Group: A Critical Examination under Common Law and Shariah in Malaysia Ramli, Nazri; Abd Ghadas, Zuhairah Ariff; Abd Aziz, Hartinie
Yuridika Vol. 40 No. 1 (2025): Volume 40 No 1, January 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ydk.v40i1.45362

Abstract

Limited liability is a default rule in company law that protects shareholders from shifted-business risk in a company to external parties. Its application in the corporate group setting is heavily criticized for causing harm to the subsidiary’s creditors particularly. While this rule is proposed to be refined due to its rigidly unreasonable privilege and lack of justice, it becomes more complicated where the Shariah-compliant businesses have adopted this rule as their corporate structure. Despite this, the Malaysian company law recognizes the distinct legal personalities of entities within corporate group regardless their businesses are typically operated as a single entity. Contrastingly, limited liability is not established in Islamic business entities like sharikah (partnership) because the latter entails a single entity premised on a sharing-business risk among the partners. The study undertakes doctrinal analysis to examine the application of limited liability in corporate group under the Malaysian company law and compare it with the Shariah principles of sharikah. The study relies on the library-based research in collecting and gathering the data to support this methodology. The paper proposes to show whether the conventional rule of limited liability could be directly applied to group of companies operating Shariah-compliant businesses which supposedly comply its corporate structure with sharikah. The paper concludes that such direct application is untenable due to different natures and business structures. Examining this comparison is substantial to explore the essential of forming a new business model for Shariah-compliant corporate groups structured based on sharikah principles.
The Application of Maqasid Shariah in Takaful for The Protection of Unsecured Creditors Ossofo, Assane Buana; Abd Aziz, Hartinie; Abd Ghadas, Zuhairah Ariff; Remli, Norizan; Abdullah, Nurhidayah; Mohiddin, Mas Nooraini
Jambe Law Journal Vol. 8 No. 1 (2025)
Publisher : Faculty of Law, Jambi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/home.v8i1.384

Abstract

This paper proposes expanding the concept of “Musibah” (calamity) and misfortune within the Takaful framework in Malaysia to encompass financial distress scenarios, such as compulsory winding up due to a court’s order. This expansion seeks to protect unsecured creditors, a group currently vulnerable to such events. In examining the current limitations of Takaful, the study identifies significant gaps in coverage that leave unsecured creditors exposed to financial risks. The current application of Takaful, primarily covering accidents and disasters, is scrutinized for potential extension to unforeseen financial calamities. By applying the principles of Maqasid Shariah, this study explores the transformative potential of Takaful as a mechanism for broader economic security and justice. Through qualitative methods and a critical review of existing Takaful practices, this research underscores the urgent need to reevaluate the operational frameworks to effectively protect unsecured creditors. This proposed expansion aligns with the core principle of mutual assistance and risk sharing in Shariah, thus enhancing the resilience and inclusivity of the Islamic financial system in Malaysia
Integration of Absolute Authority of District Courts and State Administrative Courts in Land Disputes through Koneksitas Courts Yuherman, Yuherman; Nugroho, Wahyu; Nuriyatman, Eko; Abd Aziz, Hartinie
Administrative and Environtmental Law Review Vol 6 No 1 (2025)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/aelr.v6i1.4223

Abstract

Land disputes in Indonesia often encounter legal uncertainty due to the rigid separation of judicial authority between district courts, which adjudicate ownership disputes, and state administrative courts (PTUN), which review the legality of land ownership certificates. This jurisdictional divide frequently leads to inconsistent or contradictory rulings over the same land, reflecting a systemic challenge in the Indonesian judicial system. This research examines mechanisms to overcome the impasse of absolute competence between the two courts, focusing on the development of a connectivity court model that integrates their functions. Employing a normative legal method with a statutory approach, the study proposes the modification of procedural law to establish a connectivity court that enables joint adjudication of civil ownership and administrative certificate disputes. Such a mechanism not only ensures legal certainty and coherence in decisions but also promotes justice that is simple, efficient, and affordable, while optimizing existing judicial infrastructure and avoiding the complexities and costs associated with creating a specialized agrarian court.
Co-Authors Abd Ghadas, Zuhairah Ariff Abdullah, Nurhidayah ANDI MUHAMMAD ASWIN ANAS Anti Mayastuti Diana Lukitasari, Diana Eko Nuriyatman Hari Purwadi, Hari Irma Cahyaningtyas, Irma Md Radzi, Mohd Shahril Nizam Mohd Ariffin, Rabiatul Adawiyah Mohiddin, Mas Nooraini Ossofo, Assane Buana Ramli, Nazri Remli, Norizan Wahyu Nugroho Yuherman Yuherman