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Wakaf Pertanian Sebagai Instrumen Pemberdayaan Ekonomi Masyarakat Pedesaan (Studi Survei: Yayasan Perluasan dan Pengembangan Wakaf Pondok Modern Gontor) bin Lahuri, Setiawan; Chania Mutia Wardani; Ainun Amalia Zuhroh
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 18 No. 1 (2025): AL-AWQAF : Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v18i1.334

Abstract

This study aims to identify the management of agricultural waqf in YPPWPM Gontor Mantingan branch towards community economic empowerment. This study used a measuring instrument called NTP (Farmer Exchange Rate), by looking at income, education, health and settlements in the area where the farmers live. The method used is a qualitative approach. The data obtained using the triangulation method with the results of interviews, observations and documentation. From a random population of 114 farmers who work on land owned by the foundation, this study used 10 respondent samples. The results of the study are presented in descriptive form. The results of the study show that farmers who manage YPPWPM waqf land can be said to be empowered, because these farmers are given capital in the form of waqf land to be planted with rice, which then the harvest of the rice will be divided between the Foundation and the farmers, or commonly called profit sharing. All forms of capital in cultivation are borne by the cultivators starting from seeding, plowing using tractors, administering drugs, all borne by the farmers. This is usually divided by the Foundation into three parts, namely 1/3 for the net profit received by the farmers, 1/3 for the Foundation, and 2/3 for the cultivation capital.
Analysis of Ta'zir Crimes on Decision No. 75/Pid.Sus TPK/2023/PN Jkt.Pst Concerning the Crime of Money Laundering Fajar Satriyawan Wahyudi; Muhammad Irkham Firdaus; May Shinta Retnowati; Ainun Amalia Zuhroh
AHKAM Vol 5 No 1 (2026): MARET
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i1.8919

Abstract

Corruption in the taxation sector, as reflected in Decision Number 75/Pid.Sus-TPK/2023/PN Jkt.Pst, constitutes an economic crime with systemic impacts that threatens the stability of state finances, in line with the increasing number of corruption cases as indicated by Indonesia’s corruption perception index score and its global ranking. This study aimed to analyze the criminal act of tax corruption in the aforementioned decision and to examine it from the perspective of Islamic criminal law, with a focus on the concept of jarimah taʿzīr. The research employed a qualitative method with a normative juridical approach, based on primary legal materials in the form of an analysis of the court decision and secondary legal materials in the form of books, journals, scholarly articles, and other relevant literature on Islamic law and corruption. The findings show that the defendant, Rafael Alun Trisambodo, was proven legally and convincingly to have committed corruption in the form of gratuities and Money Laundering Crimes (TPPU), for which the judge imposed a prison sentence of 14 years and a fine of IDR 1,000,000,000.00 (one billion rupiah), or six months’ imprisonment in lieu thereof. From the perspective of Islamic criminal law, corruption can be classified as jarimah taʿzīr, the sanctions for which are elastic and may be determined by judicial authorities insofar as certain elements are fulfilled. Analysis of the taʿzīr sanction concept in this decision highlights the importance of considering offender rehabilitation, proportionality, and sentencing flexibility in order to protect property (Hifz al-Mal) and uphold justice. These findings are expected to encourage the imposition of more optimal sanctions to ensure deterrence and maximize the recovery of state financial losses in future tax corruption cases.