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Muhammad Irwan Hadi
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ahkam@yasin-alsys.org
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AHKAM : Jurnal Hukum Islam dan Humaniora
Published by Lembaga Yasin Alsys
ISSN : 29646332     EISSN : 29646340     DOI : https://doi.org/10.58578/ahkam
Core Subject : Humanities, Social,
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences
This journal was published by Penerbit LYAS which was published Four times a year, December, March, June, and September with a minimum of 5 articles. The journal aims to provide a forum for scholarly understanding of the field of law and plays an important role in promoting the process that accumulated knowledge, values, and skills. Scientific manuscript dealing with Human Rights, Policy, Values of Islam, and other sections related to law. topics are particularly welcome to be submitted.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 389 Documents
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Inkonstitusional Bersyarat dan Problem Kepastian Hukum dalam Pengujian Peraturan Perundang-Undangan Naue, Atiek Pratiwi Putri; Ariapramuda, Cassis Merinthia; Setiadi, Wicipto; Kaharuddin, Kaharuddin
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.v5i1.9286

Abstract

The existence of Indonesia as a state based on law (rechtsstaat) places the Constitutional Court in a central position in guaranteeing constitutional supremacy and protecting citizens’ rights through a judicial review mechanism that is final and binding. However, the application of the conditionally unconstitutional decision model in the formal review of the Job Creation Law has given rise to debate regarding the stability of the national legal system because, on the one hand, it seeks to uphold democratic procedures, but on the other hand, it has the potential to create legal uncertainty with systemic impacts on society. This study aims to analyze the problems in the application of conditionally unconstitutional decisions in the formal review of laws and to formulate solution-oriented measures to strengthen legal certainty. This study employed a normative legal research method with statutory and conceptual approaches, which were analyzed descriptively-prescriptively based on various secondary legal materials. The results show that the practice of conditional unconstitutionality has transformed the role of the Constitutional Court from a negative legislator into a positive legislator that actively forms new norms. However, this practice has also created executorial obstacles and juridical ambiguity due to the absence of clear indicators and limitations in organic regulations. Thus, this study emphasizes the importance of redefining decision indicators that include deadlines for annulment, proportional room for institutional compromise, and original authority in reformulating execution in order to realize legal objectives that harmonize justice, expediency, and legal certainty for justice seekers in Indonesia.
Pemisahan Yurisdiksi Pengadilan Pajak Pasca Putusan MK No. 26/PUU-XXI/2023 Ariapramuda, Cassis Merinthia; Naue, Atiek Pratiwi Putri; Triadi, Irwan; Wijaya, Mas Pungky Hendra
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.v5i1.9287

Abstract

Taxes play a vital role as the backbone of fiscal sovereignty that ensures the sustainability of national development. However, the institutional position of the Tax Court under the executive branch has long created ambiguity and doubts regarding judicial independence for justice seekers. This study aims to analyze the institutional problems of the Tax Court and the implications of Constitutional Court Decision Number 26/PUU-XXI/2023 for strengthening the independence of the tax judiciary in Indonesia. This study employed a normative legal research method with statutory and conceptual approaches, which were analyzed descriptively-analytically based on secondary legal materials. The results showed that the Constitutional Court’s decision has ended the unconstitutionality of the dual supervisory system by placing the Tax Court entirely under the Supreme Court. This transformation changes the institutional paradigm from an executive regime to a purely judicial regime in order to reduce the potential for conflicts of interest and bureaucratic bias in the trial process. This study emphasizes that the implementation of a one-roof system is an important model for realizing legal certainty, strengthening judicial independence, and increasing trust in Indonesia’s taxation system. In addition, strengthening the dignity of the tax judiciary needs to be followed by the effectiveness of decision enforcement so that tax justice does not stop at the pronouncement of the ruling, but also provides a tangible impact for taxpayers.
Analisis Yuridis Perbuatan Melawan Hukum pada Penguasaan Tanah Tanpa Hak (Putusan Nomor 115/PDT.G/2023/PN TJK) Aiedil, Rahmat Akbar; Sonata, Depri Liber; Febrianto, Dita; Oktaviana, Selvia; Ramadhan, Harsa Wahyu
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.v5i1.9291

Abstract

Although land disputes frequently occur, studies that specifically discuss the clash of claims between a good-faith purchaser in an underhand sale and the seller’s heirs who base their claim on a will remain limited. This study aims to analyze the fulfillment of the elements of an Unlawful Act (Perbuatan Melawan Hukum [PMH]), the legal considerations of the panel of judges, and the legal consequences of Decision of the Tanjung Karang District Court Number 115/Pdt.G/2023/PN Tjk. This study employed a normative legal approach with a judicial case study design. Data were collected through library research and document study covering primary, secondary, and tertiary legal materials, and were then analyzed qualitatively. The results showed that the heirs’ act of continuing to physically control the land unilaterally fulfilled all elements of an Unlawful Act as regulated in Article 1365 of the Indonesian Civil Code. The judges’ considerations emphasized the evidentiary strength of the payment receipt and certificate compared with the argument based on a unilateral will, although the claims for compensation and dwangsom were rejected because they were not supported by proof of actual loss. These findings affirm that a sale and purchase that has been fully paid has legally binding force and can nullify conflicting inheritance claims, while also strengthening the application of the nemo plus juris principle in the settlement of ownership disputes. The implications of this study indicate the importance of legal protection for good-faith purchasers as well as the need for the prompt registration of transfer of rights to minimize similar disputes in the future. Keywords: Nemo Plus Juris Principle; Good-Faith Purchaser; Unlawful Possession; Unlawful Act; Land Dispute
Tinjauan Hukum Islam tentang Sisa Panjar Biaya Perkara yang Daluwarsa di Pengadilan Agama Rengat Sakinah, Putri; Ismail, Ismail
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.v5i1.9316

Abstract

The issue of managing the remaining unclaimed advance court fees by the parties at Pengadilan Agama Rengat gives rise to a normative problem between Indonesian positive law and Islamic law. Under positive law, the remaining advance court fees that are not claimed within six months after notification are deposited into the state treasury as Penerimaan Negara Bukan Pajak, whereas in Islamic law ownership of property cannot be transferred solely due to expiration. This study aims to analyze the mechanism for managing the remaining advance court fees at Pengadilan Agama Rengat and to examine its conformity with the principles of Islamic law. This study used a field research method with a qualitative approach. Data were collected through observation, interviews, and documentation, and then analyzed through data reduction, data display, and conclusion drawing. The results showed that the management of advance court fees at Pengadilan Agama Rengat had been carried out transparently and accountably in accordance with the provisions of statutory regulations. From the perspective of Islamic law, advance court fees fall under the contract of wadi’ah yad amanah, namely a deposit that must be safeguarded and may not be used other than for the purposes of the judicial process. In principle, the transfer of ownership of the remaining advance fees due to expiration is not in line with the concept of ownership in Islam and is closer to the concept of luqathah. However, through the maslahah mursalah approach, the practice of depositing the remaining advance court fees into the state treasury may be justified because it aims to realize public benefit, maintain orderly judicial administration, and prevent the potential misuse of funds. Thus, the policy may be regarded as consistent with the principles of Islamic law that prioritize benefit and the welfare of the community.
Tinjauan ‘Urf terhadap Pandangan Tokoh Masyarakat tentang Perkawinan di Bawah Umur Tanpa Dispensasi di Jorong Lubuak Simato Putri, Gina Emora; Fauzan, Fauzan
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.v5i1.9317

Abstract

Although underage marriage without dispensation still occurs in various regions, this practice continues to generate debate between state positive law, Islamic law, and the customs prevailing in society. This study aims to analyze community leaders’ views on the practice of underage marriage without dispensation and to examine it from the perspective of ‘urf in Islamic law in Jorong Lubuak Simato. This study used a qualitative method with a descriptive approach. Data were obtained through interviews with community leaders, customary leaders, religious leaders, and related parties, and were then analyzed using descriptive qualitative analysis techniques. The results showed that some community leaders still justified the practice of underage marriage without dispensation on the grounds of preventing promiscuity, immoral acts, and concealing family disgrace, especially in cases of pregnancy outside marriage. However, community leaders also realized that the practice gives rise to various negative impacts, such as emotional immaturity, economic instability, and health risks for young couples. Viewed from the perspective of ‘urf, this practice can be categorized as ‘urf fasid because it is contrary to the prevailing statutory regulations, particularly Law Number 16 of 2019 concerning the minimum age for marriage. Nevertheless, under certain emergency conditions, the practice is regarded as an effort to avoid greater harm. This study emphasizes the importance of the role of community leaders, families, and the government in providing education and undertaking efforts to prevent underage marriage through social, religious, and legal approaches.
Penetapan Tersangka Pencurian Kabel Milik PT. Telkom Indonesia dalam Tahap Penyidikan (Studi Kasus di Polsek Belinyu Kabupaten Bangka) Girsang, Putri Ardila Anjelita; Agustian, Rio Armanda; Robuwan, Rahmat
AHKAM Vol 5 No 2 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i2.9342

Abstract

Law enforcement is the process of applying the law by law enforcement officers to ensure that the law is implemented and obeyed by all citizens. In the Indonesian context, law enforcement is based on the 1945 Constitution of the Republic of Indonesia, particularly Article 24 concerning judicial power and Article 27 concerning equality before the law, and is further regulated in the Criminal Procedure Code. This study discusses two main issues, namely the legal bases for the determination of suspect status by the police and the obstacles faced by police officers in uncovering and proving the crime of cable theft. This study aims to determine the legal basis for the determination of suspect status and the obstacles faced in the investigation process of cable theft. This study employed an empirical juridical method with a case approach through direct data collection in the field to understand the legal facts that occurred. The theoretical foundations used include law enforcement theory, evidentiary theory, and criminological theory. Data were collected through interviews, literature study, and documentation. The results showed that the determination of suspect status in the cable theft case involving property belonging to PT Telkom Indonesia by Polsek Belinyu was carried out based on the applicable criminal procedural law provisions, namely the fulfillment of at least two lawful pieces of evidence. This study also found that the obstacles in uncovering and proving the crime included the incident location having very few witnesses, the rapid disappearance of evidence, the need for expert testimony from PT Telkom Indonesia, limited facilities and infrastructure, and low public participation. These findings affirm that although the legal basis for determining suspect status has been fulfilled, the evidentiary process in practice still faces various constraints. Therefore, it is necessary to improve the professionalism of police officers, the use of technology, and better inter-agency coordination in order to realize fair and effective law enforcement.
Analisis Kinerja Keuangan dari Aspek Likuiditas dan Profitabilitas pada PT Indofood Sukses Makmur Tbk Indonesia Tahun 2021–2023 Irianto, Tomi; Manurung, Amran
AHKAM Vol 5 No 2 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i2.9372

Abstract

The importance of financial performance analysis has increased along with increasingly competitive business competition, particularly in companies in the food and beverage sector. In this context, financial performance is the main indicator for assessing a company’s ability to manage resources and maintain business sustainability. This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk based on liquidity ratios and profitability ratios in the 2021–2023 period. This study employed a descriptive method with a quantitative approach. The data used were secondary data from the company’s annual financial statements obtained through the official website of Bursa Efek Indonesia. Data analysis was conducted using financial ratios, including the Current Ratio and Quick Ratio as indicators of liquidity, as well as Return on Assets (ROA) and Return on Equity (ROE) as indicators of profitability. The results showed that the financial performance of PT Indofood Sukses Makmur Tbk from the liquidity aspect was still below industry standards, so the company’s ability to meet short-term obligations was considered not yet optimal. From the profitability aspect, ROA showed a relatively low value compared with industry standards, whereas ROE showed fairly good performance because the company was able to generate profit from its existing capital. Thus, it can be concluded that the company’s financial performance still needs to be improved, especially in asset management so that its ability to generate profit becomes more optimal. These findings provide a practical contribution to the evaluation of the financial performance of companies in the food and beverage sector and serve as a basis for consideration in managerial decision-making related to liquidity and profitability.
Analisis Perjanjian Perkawinan sebagai Instrumen Kesadaran Hukum: Studi di Kantor Urusan Agama Slawi, Kabupaten Tegal Faozi, Amin Wahyu; Fauzi, Muhammad Latif
AHKAM Vol 5 No 2 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i2.9381

Abstract

Although legal sources regarding the registration of marriage agreements are available, the practice of registering them at the KUA remains relatively low because, in the current social context, marriage agreements are still regarded as taboo. This condition indicates a gap between the existence of legal regulations and the level of public understanding of those regulations. This study aims to analyze the factors underlying prospective brides and grooms in deciding whether or not to make a marriage agreement, as well as to examine marriage agreements from the perspective of the theory of maqashid syariah and Soerjono Soekanto’s theory of legal awareness. This study employed an empirical juridical method with a qualitative research type. Primary data were obtained through interviews with prospective brides and grooms as well as couples who made marriage agreements at the KUA, while secondary data were derived from journals, books, academic literature, and the results of previous studies. The results showed that the low practice of marriage agreements indicates that public awareness of the law on marriage agreements is still low and that perceptions regarding the benefits that can be obtained are not yet strong. These findings affirm that the low practice of making marriage agreements not only reflects the limited legal literacy of the community, but also shows that understanding of the values of kemaslahatan intended to be realized by the sharia has not yet been optimal. This study contributes to strengthening the study of Islamic family law, particularly in understanding the relationship among legal awareness, kemaslahatan, and the practice of marriage agreements in society.
Tindak Tutur Ekspresif dalam Novel 00.00 Karya Ameylia Falensia Triananda, Siska; Liusti, Siti Ainim
AHKAM Vol 5 No 2 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i2.9389

Abstract

Although studies on expressive speech acts in literary works have been widely conducted, research linking types of expressive speech acts with speech strategies in contemporary novels remains limited. This study aims to analyze the types of expressive speech acts and speech strategies in the novel 00.00 by Ameylia Falensia. This study employed a qualitative approach with a descriptive design. The research data consisted of 336 character utterances selected through purposive sampling. Data were collected using reading and note-taking techniques, then analyzed using the Miles and Huberman analysis model, which includes data reduction, data presentation, and conclusion drawing. The results showed that there were twelve types of expressive speech acts, with condemning as the dominant type, followed by criticism and complaining. In the aspect of speech strategies, five strategies were identified, with the dominant strategy being bald on-record speech without small talk. These findings indicate that language use in the novel is influenced by emotional conflicts among the characters, so that utterances tend to be delivered directly. This study contributes to the development of pragmatic studies, particularly those related to expressive speech acts and speech strategies in literary works, and also has practical implications for the teaching of Indonesian language and literature. Further research is recommended to expand the object of study and use a corpus-based approach in order to obtain more comprehensive results.
Perlindungan Hukum terhadap Boedel Pailit dari Perbuatan Hukum Direksi melalui Gugatan Actio Pauliana Adiwangsa, Bintang; Murniati, Rilda; Ramadhan, Harsa Wahyu
AHKAM Vol 5 No 2 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i2.9415

Abstract

The bankruptcy estate constitutes the entirety of the debtor’s assets that serves as the source for the repayment of debts to creditors. In bankruptcy practice, the integrity of the bankruptcy estate is often threatened by the debtor’s legal acts that transfer assets to third parties before a declaration of bankruptcy is pronounced in order to avoid general attachment by the curator. This problem becomes increasingly complex when the debtor is in the form of a Limited Liability Company, because the directors, as the company’s organ, have authority over asset management and are therefore in a position that allows asset transfers to be carried out through seemingly lawful legal acts. This study aims to analyze the application of the actio pauliana lawsuit as a legal instrument in protecting the bankruptcy estate from the legal acts of directors and its legal consequences. This study is normative legal research employing a normative-applied approach through a judicial case study. Data were obtained through library research and document study in the form of statutory regulations and court decisions, which were analyzed qualitatively. The results show that the actio pauliana lawsuit is an effective legal instrument for protecting the bankruptcy estate from the debtor’s legal acts that are detrimental to creditors. All assets transferred by the directors to PT Sinar Mas with the approval of Bank ICBC were declared to be returned to the bankruptcy estate and must be handed over to the curator for the repayment of creditors’ claims. These findings affirm the importance of actio pauliana as a legal protection mechanism for the bankruptcy estate and reinforce the role of the curator in ensuring the recovery of the debtor’s assets for the benefit of creditors.

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