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All Journal Al-Istinbath: Jurnal Hukum Islam Dakwatussifa: Journal of Da'wah and Communication DIKTUM: JURNAL SYARIAH DAN HUKUM
Kholil, Suparman
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Religion Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Law Enforcement in the Financial Sector in Indonesia and United Kingdom: A Sadd al-Dharai’ Approach to Regulation and Oversight Kholil, Suparman; Sunaryo, Oyo; Khosiah, Siah; Ahmad, Yusuf
DIKTUM: Jurnal Syariah dan Hukum Vol 23 No 1 (2025): DIKTUM: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/diktum.v23i1.12798

Abstract

The financial sector is crucial to economic stability but remains vulnerable to violations such as digital fraud and money laundering. These challenges require robust law enforcement mechanisms grounded in both traditional and modern governance principles. This study aimed to analyze regulatory frameworks, supervisory mechanisms, and preventive governance in Indonesia’s financial sector using Sadd al-Dharai’. A qualitative approach with normative juridical methods was employed, focusing on secondary data analysis. The research identified regulatory comprehensiveness, institutional effectiveness, and preventive governance as key dimensions. While Indonesia’s legal frameworks are strong, gaps in addressing technological and global challenges remain. Sadd al-Dharai’ emphasizes proactive measures to mitigate financial risks. Practically, the study recommends updating regulations, enhancing institutional collaboration, and integrating advanced technologies. Theoretically, it highlights the relevance of Islamic principles like Sadd al-Dharai’ in addressing contemporary financial challenges, providing a foundation for future research in preventive governance.
Integrasi Hukum Islam dalam Kebijakan Pengelolaan Sumber Daya Alam: Mencapai Keberlanjutan dan Keadilan Sosial di Indonesia Susana, Lina Marlina; Tripalupi, Ramadhani Irma; Kholil, Suparman; Efendi, Nur; Sakinah, Gina
AL-ISTINBATH : Jurnal Hukum Islam Vol 10 No 2 (2025)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v10i2.13038

Abstract

This study examines the integration of Islamic legal principles into Indonesia’s natural resource governance, with a particular focus on sustainability and social justice. The research is motivated by the exploitative and anthropocentric orientation of current policies, which neglect intergenerational equity and ecological justice. To address this gap, the study employs a normative-juridical method with a critical approach, analyzing law as a system of norms rather than merely as social practice. Sources include statutory laws such as the Minerba Law and Job Creation Law, relevant fatwas issued by the Indonesian Council of Ulama, as well as Qur’anic and Hadith texts interpreted through the framework of maqāṣid al-sharī‘ah. Case studies of deforestation in Kalimantan and mining conflicts in West Nusa Tenggara are presented to contextualize the neglect of Islamic values in environmental management. The findings reveal four structural problems: legal dualism between state law and Islamic ethics, weak institutionalization of sharia principles, sectoral fragmentation in governance, and centralization of authority that marginalizes indigenous communities. These issues contribute to the persistent neglect of maslahah, ‘adl, and environmental justice in public policy. The study proposes a maqāṣid-based reconstruction of legal norms through ijtihād maqāṣidī and taḥqīq al-manāṭ as methodological tools to realign governance with ethical and ecological imperatives. Recommendations include revising extractive laws, integrating environmental fatwas into statutory frameworks, strengthening participatory governance, and establishing a Maqāṣid Commission for ecological oversight. In conclusion, the research demonstrates that reconstructing Islamic law through maqāṣid not only fills the ethical gap in Indonesia’s regulatory system but also offers a transformative model for just, participatory, and sustainable environmental governance.
Hubungan Pengalaman Pajak dengan Pengelolaan Pajak Siswa Kelas XII IPS SMA Tarbiyatul Falah Bogor Lestari, Linda; Kholil, Suparman
Dakwatussifa: Journal of Da'wah and Communication Vol. 3 No. 2 (2024): Dakwatussifa Journal Of Dakwah and Comunication
Publisher : STIT Sirojul Falah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56146/dakwatussifa.v3i2.206

Abstract

Pemerintah memberi tanggung jawab penuh kepada wajib pajak untuk menghitung dan melaporkan sendiri beban pajak yang ditanggungnya sesuai dengan yang diatur dalam Undang-undang, dan mengikuti semua prosedur yang ada serta membayar sesuai dengan yang seharusnya. Sehingga masyarakat dituntut memiliki kesadaran yang tinggi akan hal ini dan pengetahuan yang luas mengenai perpajakkan. Karena tentu jika ketahuan tidak membayar pajak atau salah dalam pembayaran pajaknya, maka akan dikenakan sanksi atau denda oleh pemerintah. Terdapat hubungan pengalaman dengan pengelolaan perpajakan. Hasil pengujian hipotesis menunjukkan bahwa pengalaman berhubungan dengan Pengelolaan. Hubungan ini menunjukkan bahwa pengalaman yang tinggi akan memberikan implikasi dengan peningkatan Pengelolaan. Berdasarkan hasil perhitungan antara pengalaman dengan Pengelolaan, diperoleh nilai dengan βY3 = 0,115 sementara nilai t hitung = 2,588 sedangkan t tabel pada taraf signifikansi α = 0,01 = 1,649 untuk dk = 396 dan nilai thitung > ttabel, maka H0 ditolak dan H1 diterima. Dengan demikian dapat disimpulkan bahwa pengalaman (Y) berhubungan dengan pengelolaan (Y).
Co-Authors Ahmad, Yusuf Khosiah, Siah Lestari, Linda NUR EFENDI Ramadhani Irma Tripalupi Sakinah, Gina Sunaryo, Oyo Susana, Lina Marlina