Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal JUSTICIA SAINS: Jurnal Ilmu Hukum jle
Maharanny, Fegita
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Professional Zakat Calculation System in Indonesia Rodliyah, Nunung; Maharanny, Fegita
Journal of Law and Economics Vol. 4 No. 2 (2025): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i2.304

Abstract

The professional zakat (income zakat) calculation system in Indonesia is stipulated by two authoritative sources: the Indonesian Ulema Council (Majelis Ulama Indonesia/MUI) Fatwa No. 3 of 2003, which states that professional zakat is calculated based on net income (after basic needs are deducted) annually; and the National Zakat Agency (Badan Amil Zakat Nasional/BAZNAS) Decree No. 1 of 2024, which stipulates that professional zakat is calculated based on gross income monthly and annually. This divergence presents a fundamental problem in the application of professional zakat in Indonesia. Therefore, this research aims to analyze the professional zakat calculation system from the perspective of both MUI and BAZNAS. This study employs an empirical-normative legal research method. Primary data were obtained through interviews, and secondary data were collected from primary, secondary, and tertiary legal materials, all analyzed qualitatively. The results indicate that professional zakat in Indonesia can be calculated from either net income (by deducting essential living expenses such as food, clothing, shelter, dependents’ needs including healthcare and education, and then paying 2.5% zakat if it reaches the nisab equivalent to 85 grams of gold annually), or from gross income (by paying 2.5% zakat at the time of income receipt, provided it meets the monthly nisab of IDR 6,859,349.00 or the annual nisab of IDR 82,312,725.00).
The Professional Zakat Calculation System in Indonesia Rodliyah, Nunung; Maharanny, Fegita
Journal of Law and Economics Vol. 4 No. 2 (2025): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i2.304

Abstract

The professional zakat (income zakat) calculation system in Indonesia is stipulated by two authoritative sources: the Indonesian Ulema Council (Majelis Ulama Indonesia/MUI) Fatwa No. 3 of 2003, which states that professional zakat is calculated based on net income (after basic needs are deducted) annually; and the National Zakat Agency (Badan Amil Zakat Nasional/BAZNAS) Decree No. 1 of 2024, which stipulates that professional zakat is calculated based on gross income monthly and annually. This divergence presents a fundamental problem in the application of professional zakat in Indonesia. Therefore, this research aims to analyze the professional zakat calculation system from the perspective of both MUI and BAZNAS. This study employs an empirical-normative legal research method. Primary data were obtained through interviews, and secondary data were collected from primary, secondary, and tertiary legal materials, all analyzed qualitatively. The results indicate that professional zakat in Indonesia can be calculated from either net income (by deducting essential living expenses such as food, clothing, shelter, dependents’ needs including healthcare and education, and then paying 2.5% zakat if it reaches the nisab equivalent to 85 grams of gold annually), or from gross income (by paying 2.5% zakat at the time of income receipt, provided it meets the monthly nisab of IDR 6,859,349.00 or the annual nisab of IDR 82,312,725.00).
Pertanggungjawaban Pidana Terhadap Reseller Atas Peredaran Produk Bermerek Palsu Dalam Perspektif Ketentuan Perundang-Undangan Maharanny, Fegita; Fardiansyah, Ahmad Irzal; Tamza, Fristia Berdian
JUSTICIA SAINS - Jurnal Ilmu Hukum Vol 10, No 2 (2025): JUSTICIA SAINS: Jurnal Ilmu Hukum
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jcs.v10i2.4487

Abstract

A brand can be said to be an intellectual property right because there is an exclusive right granted by the state to the owner of a registered brand for a certain period of time by using the brand themselves or giving permission to another party to use it so that it is called a brand right. However, in practice, brands are often misused by the Indonesian people, especially in the economic sector by business actors, in this case resellers. The problem in this study is what form of criminal liability against resellers for the circulation of counterfeit branded products from the perspective of the Trademark Law and the Consumer Protection Law and how to overcome the circulation of counterfeit branded products. The type of research used is normative research with a statutory approach and a conceptual approach. The type of data uses secondary data through literature studies. The results of this study indicate that criminal liability against resellers for the circulation of counterfeit branded products can be imposed through Law Number 20 of 2016 concerning Trademarks and Geographical Indications which emphasizes the protection of intellectual property rights for brand owners who are harmed due to acts of brand counterfeiting.
Co-Authors Fardiansyah, Ahmad Irzal Nunung Rodliyah Tamza, Fristia Berdian