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INDONESIA
Akrab Juara : Jurnal Ilmu-ilmu Sosial
Published by Yayasan Akrab Pekanbaru
ISSN : 25285130     EISSN : 26209861     DOI : -
Core Subject : Health, Science,
Biochemistry, Genetics & Molecular Biology Chemistry Medicine & Pharmacology
URNAL AKRAB JUARA adalah sebuah jurnal pendidikan dan pengetahuan yang berkaitan dengan ilmu-ilmu sosial untuk para pendidik dan pendidikan yang ingin menungkan hasil karya ilmiahnya dengan nuangsa teknologi pembelajaran serta pengajaran dalam bidang masing-masing keilmuannya.
Arjuna Subject : Pharmacology, Toxicology and Pharmaceutics - Ilmu Farmasi
Articles 2,627 Documents
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COMPARISON OF CLASSICAL AND MODERN INTERPRETATIONS IN THE INTERPRETATION OF THE QUR'AN Kgs M. Choirul Muchlis; Mutawakkil Faqih; Pathur Rahman; Abdur Rahman Nor Afif Hamid; Nanang Lidwan
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study examines the comparison between classical and modern exegetical approaches within the Qur’anic interpretive tradition. Classical tafsir is primarily rooted in authoritative narrations through tafsir bi al-ma’tsur and tafsir bi al-ra’yi, emphasizing chains of transmission, linguistic analysis, and the views of early Muslim scholars. In contrast, modern tafsir emerged in response to socio-political and intellectual changes in the 19th and 20th centuries, with figures such as Muhammad Abduh and Rashid Rida leading the movement. Modern exegetical approaches highlight contextual, thematic, and maqashid-based interpretations aimed at addressing contemporary societal challenges, including social issues, scientific developments, and humanistic concerns. This study concludes that the primary distinction between these approaches lies in their interpretive orientation: classical tafsir is textual and traditional, whereas modern tafsir is rational, dynamic, and attuned to the realities of modern life. Nevertheless, both approaches contribute significantly to the evolving epistemology of Qur’anic interpretation and collectively enrich the understanding of the Qur’an’s universal message.
LEGAL PROTECTION FOR OUTSOURCED WORKERS WHO ARE LAID OFF DURING THE PERIOD OF THE EMPLOYMENT AGREEMENT Khotim; Hufron
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

The implementation of Law Number 6 of 2023 concerning the Stipulation of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into Law (UUCK) has brought fundamental changes to the employment regime, particularly regarding Fixed-Term Employment Agreements (PKWT) and the outsourcing system. Outsourced workers bound by PKWT are a vulnerable group whose position is increasingly dilemmatic post-UUCK. Significant normative conflicts arise regarding compensation rights due to unilateral termination of employment (PHK) before the PKWT contract expires. Law Number 13 of 2003 (UUK) explicitly requires compensation payments equal to the remaining wages of the contract period. In contrast, Article 61A of the UUCK and Government Regulation Number 35 of 2021 (PP 35/2021) only regulate the provision of compensation based on the length of service. This radical difference in the calculation of rights creates severe legal uncertainty and has the potential to violate the principles of justice and benefit for workers. This normative legal research aims to: 1) Critically analyze the conflicting norms arising from Article 62 of the UUK and Article 61A of the UUCK/PP 35/2021 regarding compensation for termination of PKWT (non-permanent employment contract) contracts. 2) Formulate a concept for an ideal legal protection arrangement, guaranteeing the constitutional rights of PKWT outsourced workers to a decent living and legal certainty. This research uses a statutory, conceptual, and comparative legal approach. The study findings indicate that the partial implementation of UUCK/PP 35/2021 without considering the spirit of Article 62 of the UUK actually worsens protection conditions, triggering labor market flexibility that is too biased towards employers. The proposed ideal concept is a harmonization that requires employers to pay compensation for PKWT (exceeded employment period) plus compensation equal to the remaining wages of the unexpired contract period, if the termination is carried out unilaterally without valid reasons. This protection must be enforced by strengthening the role of the Industrial Relations Court (PHI) and pro-worker labor supervision
PRINCIPLES OF MARRIAGE IN CREATING A SAKINAH FAMILY (THE PROBLEM SIDE OF CHILDREN WHO ARE BORN, CHILDREN WHO ARE NOT FORBIDDEN, TRUE AND UNTRUE JIMAS) Ridwan; Jumni Neli
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

The rising divorce rate, issues surrounding the legal status of children born out of wedlock, and the limited understanding of proper jimak (sexual relations) indicate a gap between the principles of Islamic marriage and socio-legal practices in Indonesia. This study aims to examine the principles of Islamic marriage in realizing a sakinah (harmonious) family, focusing on the status of children, the ethical understanding of jimak, and the validity of marital relations. This research employs a normative-empirical qualitative approach through a literature review of Islamic jurisprudence (fiqh) and positive legal regulations such as the Marriage Law, the Compilation of Islamic Law (KHI), and the Law on Sexual Violence Crimes (UU TPKS). The findings reveal that the principles of Islamic marriage include the validity of the marriage contract (akad), the protection of children’s rights, and sexual relations based on mutual consent. The study also identifies a lack of comprehensive understanding regarding ethical and lawful jimak, as well as the persistence of stigma against children born out of wedlock, despite Constitutional Court rulings and protective provisions within the UU TPKS.
THE IMPACT OF TAXES AND LEVIES ON MINAHASA'S REGIONAL ORIGINAL INCOME Billy Boy Rilmonth Manueke; Iren Meiske Pesik; Riski Afrisandi Samsi
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Locally-Owned Revenue (PAD) is a crucial source of regional development financing, therefore, it is necessary to analyze the factors influencing it. This study aims to analyze the influence of Regional Taxes, Regional Levies, and Other Legitimate Locally-Owned Revenue on the PAD of Minahasa Regency. This study uses secondary time series data for the period 2018-2022 obtained from the Statistics Indonesia (BPS) of Minahasa Regency. The analysis method used was multiple linear regression with SPSS 26, supplemented by t-tests and f-tests to determine partial and simultaneous effects. The results show that Regional Taxes and Other Legitimate Locally-Owned Revenue have a positive and significant effect on PAD, while Regional Levies have a positive but insignificant effect. Simultaneously, all three variables significantly influence PAD with a coefficient of determination of 99.8%, thus explaining the majority of the variation in PAD.
LEGAL RESPONSIBILITY OF SINGERS OR PERFORMERS FOR THE USE OF SONGS THAT HAVE COPYRIGHT ACCORDING TO LAW NUMBER 28 OF 2014 CONCERNING COPYRIGHT Putri Rosita Damayanti; Abraham Ferry Rosando
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study examines the legal liability of singers or performers for using copyrighted songs without the creator’s permission in commercial activities such as concerts. The main issue discussed is the legal responsibility of singers in performing copyrighted songs and the application of copyright infringement elements as reflected in Decision Number 92/Pdt.Sus-HKI/Hak Cipta/2024/PN Niaga Central Jakarta. This research applies a normative juridical approach by analyzing relevant legislation and court decisions. The findings indicate that singers are legally obligated to obtain permission from the creator or through a Collective Management Organization (LMK/LMKN) before performing a song commercially. Furthermore, concert promoters or organizers also share legal responsibility as they derive economic benefits from such performances. The enforcement of copyright law in the music industry requires synergy between creators, singers, and collective management organizations to establish a fair and balanced creative ecosystem
LEGAL ANALYSIS OF TRAFFIC ACCIDENTS INVOLVING LARGE VEHICLES WITH CONTENTER LOADS IN INDONESIA BASED ON LAW NUMBER 22 OF 2009 CONCERNING TRAFFIC AND ROAD TRANSPORTATION CASE STUDY: 87/PID.SUS/2021/PN MRS Muhammad Irsyadul Anam; Muh. Jufri Ahmad
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study analyzes the implementation of Law Number 22 of 2009 on Road Traffic and Transportation (UU LLAJ) as a multi-layered accountability framework (layered liability) in major vehicle accident cases, focusing on the gap between the law's legislative intent (ratio legis) and the Judge's main legal consideration (ratio decidendi) in Decision Number 87/PID.SUS/2021/PN MRS. The findings reveal a significant disparity between the law's requirement for multi-party accountability (criminal, civil, and administrative) and empirical law enforcement practices that tend to centralize fault (culpa) on the driver (driver-centric), overlooking potential corporate structural negligence related to Article 48 of UU LLAJ and Over Dimension and Over Loading (ODOL) practices, due to difficulties in corporate criminal prosecution. In the examined case, the Judge found the Defendant (truck driver) guilty of gross negligence (culpa lata) for failing to secure a broken-down truck left on a dark roadway for nine hours without warning signs, an omission that served as the dominating factor in the victim's death (Article 310 paragraph 4). Despite this, the Judge applied substantive justice by imposing a lighter sentence of one year and six months based on humanitarian considerations. The study concludes that reform in technical accident investigation and the consistent application of corporate criminal liability are urgently needed to create structural deterrence and achieve comprehensive justice
PRINCIPLES OF MARRIAGE IN CREATING A SAKINAH FAMILY (ANALYSIS OF CORRECT JIMAK ADAB IN THE ARRISALAH MANUSCRIPT BY AHMAD SULAIMAN KEMAL BASYAH) Ridwan; Rismayeti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

The rising divorce rate, issues surrounding the legal status of children born out of wedlock, and the limited understanding of proper jimak (sexual relations) indicate a gap between the principles of Islamic marriage and socio-legal practices in Indonesia. This study aims to examine the principles of Islamic marriage in realizing a sakinah (harmonious) family, focusing on the status of children, the ethical understanding of jimak, and the validity of marital relations. This research employs a normative-empirical qualitative approach through a literature review of Islamic jurisprudence (fiqh) and positive legal regulations such as the Marriage Law, the Compilation of Islamic Law (KHI), and the Law on Sexual Violence Crimes (UU TPKS). The findings reveal that the principles of Islamic marriage include the validity of the marriage contract (akad), the protection of children’s rights, and sexual relations based on mutual consent. The study also identifies a lack of comprehensive understanding regarding ethical and lawful jimak, as well as the persistence of stigma against children born out of wedlock, despite Constitutional Court rulings and protective provisions within the UU TPKS.
PROCEDURAL DEVIATIONS AND STATE LOSSES IN THE ABUSE OF AUTHORITY IN THE 2015 SUGAR IMPORT POLICY Izmy Savira; Krisnadi Nasution
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

The sugar import policy issued by the Minister of Trade in 2015 generated significant controversy because it was deemed to contradict existing legal provisions, was carried out without proper inter-ministerial coordination, and posed a potential risk of state financial loss. Although government data indicated a national sugar surplus, import permits were still granted to private entities. This situation raised suspicions of abuse of authority and prompted judicial review through court proceedings. This study aims to examine the legal framework governing sugar importation within the national regulatory system and to analyze the application of the concept of abuse of authority in the Minister of Trade’s discretionary policy, as assessed in Decision Number 34/Pid.Sus-TPK/2025/PN Jkt.Pst. The research employs a normative juridical method using statutory and conceptual approaches. Primary legal materials include laws related to trade, food, customs, sugar import regulations, and the relevant court decision. The data were gathered through library research, while analysis was conducted through normative interpretation, legal reasoning, and examination of factual findings contained in the judgment. The research demonstrates that although the regulatory structure governing sugar imports is comprehensive, its implementation in this case deviated from established procedures. The Minister of Trade issued a permit for the importation of 105,000 tons of raw crystal sugar without conducting the required inter-ministerial coordination meeting or technical verification. The court found that the policy constituted an abuse of office for the benefit of specific parties, resulting in state losses estimated at approximately Rp400 billion. In its considerations, the panel of judges concluded that the actions fulfilled the elements of abuse of authority and violated principles of good governance. The study concludes that discretionary power cannot be exercised arbitrarily, as it must meet cumulative requirements set out in the Administrative Governance Act. The 2015 sugar import policy is proven to be inconsistent with applicable legal standards and contains elements of abuse of authority. The study suggests several implications, including strengthening oversight mechanisms, standardizing technical verification procedures, integrating cross-ministerial data systems, and enforcing strict sanctions to prevent corruption in strategic trade policies.
THE IMPACT OF THE IMPLEMENTATION OF EMKM SAK AND ACCOUNTING UNDERSTANDING ON TAXPAYER COMPLIANCE IN MSMES Mia Septiara Siringo Ringo; Dewinta Putri Ardana; Anna Siti Rahma; Anni Siti Rahmi; Muhammad Rahman
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study aims to analyze the effect of the Implementation of SAK EMKM and Accounting Understanding on Tax Compliance of UMKM. Indonesia is a country whose main source of income comes from taxes, but the realization of tax revenue until the end of September 2025 was recorded to have only reached 62.4% of the set target. UMKM have a strategic role in the economy, but many actors still have minimal understanding of accounting, thus facing challenges in financial reporting. Therefore, DSAK IAI established SAK EMKM with the aim of increasing transparency and accountability of entity financial reporting. The study population was all UMKM registered in Palmerah District (100 business units), with the sample determined using the Solvin formula. The variables of SAK EMKM Implementation (X1) and Accounting Understanding (X2) were tested for their simultaneous and partial effects on Taxpayer Compliance (Y). Data were collected through a questionnaire with a five-level Likert Scale. The results are expected to be positive and significant, because good accounting implementation will improve the accuracy of financial reports as a basis for calculating tax payable and encourage taxpayer willingness.
ANALYSIS OF SECTORAL ADVANTAGES OF PALM OIL AND RUBBER COMMODITIES IN MUARO JAMBI REGENCY, JAMBI PROVINCE Masrida Zasriati; Osi Hayuni Putri; Fitrina Afrianti; Idul Nilyan Fitri
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

The background of this research is that Muaro Jambi Regency is a Regency that has a potential sector, namely the plantation sector, especially palm oil and rubber commodities. This can be seen from the data from the Central Statistics Agency (BPS) of Jambi Province. The analysis method used is Location Quotient (LQ) Analysis. The type of data used in this study is secondary data, all data used in this study includes the area of ​​oil palm and rubber, production and productivity of oil palm and rubber plantations, production of oil palm and rubber plantations and production data for the last six years, namely 2018 to 2023. The results of the Location Quotient (LQ) analysis show that in Muaro Jambi Regency as a base area for oil palm, namely (i) 2018 with an LQ value of 1.13 (ii) 2020 with an LQ value of 1.19 (iii) 2021 with an LQ value of 1.16 (iv) 2022 with an LQ value of 1.06 (v) 2029 with an LQ value of 1.08. The results of the analysis show that oil palm is a base sector while rubber is a non-base sector.

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