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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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Perbandingan Yuridis Tanggung Jawab Negara dalam Pemenuhan Hak atas Pangan: Studi Komparatif Program Makan Bergizi Gratis di Indonesia dan Mid-Day Meal Scheme di India Naue, Atiek Pratiwi Putri; Raihani, Siti Rifqa; Marsal, Irsyaf
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.v5i2.9435

Abstract

The development of human resource quality through the Program Makan Bergizi Gratis (MBG) constitutes a manifestation of the constitutional responsibility of the welfare state in guaranteeing the fulfillment of the right to food for future generations. However, the implementation of this policy in Indonesia still faces fundamental challenges in the form of a weak juridical foundation that still rests at the level of Peraturan Presiden and a high fiscal burden that places centralized pressure on the State Revenue and Expenditure Budget. This study aims to analyze the weaknesses in the legal basis and fiscal governance of the MBG program in Indonesia through a comparison with the school nutrition system in India. This study used a normative juridical method with statutory, conceptual, and functional comparative approaches, with India’s school nutrition system serving as the main point of comparison. The results showed that India’s success in managing the Mid-Day Meal Scheme is supported by a strong legal framework through the National Food Security Act (NFSA) 2013 as well as the implementation of a proportional cost-sharing scheme between the central government and state governments. Based on these findings, this study offers the “Desentralisasi Asimetris Kesejahteraan” model as a reconstruction of the system in Indonesia through budgetary collaboration between the central and regional governments, which requires revision of the Undang-Undang Pemerintahan Daerah to designate nutrition affairs as a mandatory basic service function. The conclusion of this study emphasizes that strengthening the legal foundation and decentralizing financing are important prerequisites for ensuring the sustainability of the MBG program in a holistic and accountable manner, while also providing a conceptual contribution to the development of food and welfare policy in Indonesia.
Harmonisasi Kerangka Pengaturan Pajak Karbon di Indonesia dengan Carbon Border Adjustment Mechanism Uni Eropa: Studi Komparatif untuk Menghadapi Hambatan Perdagangan Naue, Atiek Pratiwi Putri
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.v5i2.9436

Abstract

The urgency of implementing a carbon tax in Indonesia has reached a crucial point amid increasing global environmental degradation and international demands for industrial decarbonization. In this context, the carbon tax is viewed not only as a new source of state revenue, but also as a manifestation of the state’s responsibility to protect the right to a good and healthy environment as mandated by the constitution. This study aims to analyze legal uncertainty in the regulation of the carbon tax in Indonesia and to formulate a more ideal regulatory model through a comparison with the European Union’s Carbon Border Adjustment Mechanism (CBAM) framework. This study used a normative juridical method with a statutory approach through an examination of the UU HPP and UU HKPD, a conceptual approach grounded in the doctrine of the welfare rule of law and the theory of trias politica, and a functional comparative approach to the European Union CBAM regulation. The results showed that Article 13 of Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan still leaves a gap of legal uncertainty due to the absence of rigid technical regulations as well as the existence of a policy contradiction between the ease of doing business under the UU Cipta Kerja regime and the demands for environmental protection, which should be mandatory for carbon-based industries. The research findings emphasize that Indonesia requires a policy reorientation through cross-sectoral regulatory harmonization to internalize the cost of carbon externalities into the production price structure fairly through a dynamic and competitive tariff model. This study concludes that strengthening a nationally integrated digital Monitoring, Reporting, and Verification (MRV) system and adapting a domestic carbon border adjustment mechanism are strategic steps to improve the effectiveness of the carbon tax. The contribution of this study lies in its conceptual offering regarding the strengthening of fiscal instruments and juridical protection for national industries in facing increasingly stringent global green standards, while at the same time reinforcing the direction of Indonesia’s environmental and trade policy.
Model Pengelolaan Wakaf Produktif Perspektif Maqashid Syariah (Studi Kasus Masjid Darussalam Kopang NTB) Azzahidi, Muh Rizwan; Nurjannah, Mauliya Redyan; Faezatiy, Lulu’ Ayu
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.v5i2.9450

Abstract

Productive waqf has great potential to improve the welfare of the ummah, but its management remains varied and has not yet been fully optimized. This study aims to describe the model of productive waqf management in the agricultural sector based on maqashid syariah indicators at Masjid Darussalam Kopang. This study used a descriptive qualitative method with research subjects comprising waqf administrators, cultivating farmers, and the local community. Primary data were obtained through interviews, while secondary data were collected through a literature review and then analyzed using the Miles, Huberman, and Saldana model. The results showed that productive waqf management had implemented maqashid syariah comprehensively through the systems approach developed by Jasser Auda. All system features, namely cognitive nature, wholeness, openness, interrelated hierarchy, multidimensionality, and purposefulness, were actualized in waqf management practices. Waqf is no longer understood statically, but rather as a dynamic instrument managed productively, transparently, and accountably. This management was able to create an integrated ecosystem across economic, social, and spiritual aspects, and to generate transformative impacts, such as the transformation of mustahik into muzakki, improved food security, expanded access to education, and broader social benefits. The conclusion of this study emphasizes that productive waqf functions as an empowerment instrument based on human development that is capable of improving community welfare while also serving as a model for the implementation of maqashid syariah that is adaptive, inclusive, and sustainable in the management of Islamic social finance assets.
Efektivitas Pasal 37 B Perda No 2 Tahun 2024 tentang Larangan Pengamen di Kota Bukittinggi Ditinjau dari Fiqih Siyasah Tanfidziyah Andriani, Jhosi; Rosman, Edi
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.v5i2.9465

Abstract

This article is motivated by the ineffectiveness of Regional Regulation Number 2 of 2024 concerning the prohibition of buskers in Bukittinggi City. The presence of buskers, who should function as entertainers at tourist sites, is instead considered disturbing to visitors. This study aims to analyze the effectiveness of Article 37B of Regional Regulation Number 2 of 2024 concerning the prohibition of buskers and to examine its effectiveness from the perspective of fiqh siyasah tanfidziyah. This study used a field research method, with primary data obtained directly through the research object, while secondary data were obtained from books, articles, and journals relevant to the object of study. Data collection techniques were carried out through observation, interviews, and documentation. The results showed that the regional regulation had not been effective, as indicated by the continued presence of many buskers at several points in the city. This condition was caused by weak supervision, lack of coordination among related agencies, and the absence of alternative solutions for the buskers. This study concludes that the effectiveness of the prohibition of buskers in Bukittinggi City has not yet been optimally achieved, so stronger supervision, better institutional coordination, and the provision of alternative handling for buskers are needed so that the implementation of the regulation can proceed more effectively.
Analisis Pertimbangan Hakim dalam Putusan Pengadilan Negeri Bukittinggi Perkara Narkotika Perspektif Hukum Pidana Islam Billa, Reza Syalsa; Pratama, Jerry
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.v5i2.9466

Abstract

This study was motivated by the existence of a discrepancy between the facts revealed in the trial and the judge’s considerations in the decision on a narcotics crime case at the Bukittinggi District Court Number 118/Pid.Sus/2021/PN BKT, particularly regarding the defendant’s role as both a user and a dealer. This study aims to analyze the judge’s considerations in that decision and to assess their relevance to the concept of jarimah in Islamic criminal law. This study used a normative legal research method with a qualitative approach through an examination of primary legal materials in the form of court decisions, as well as secondary legal materials in the form of statutory regulations, legal literature, and the opinions of ulama regarding narcotics jarimah from the perspective of Islamic criminal law. The results showed that the judge’s considerations in the decision placed greater emphasis on formal juridical aspects by applying the article on narcotics possession, even though the facts revealed in the trial disclosed the defendant’s role as both a narcotics user and dealer. The judge’s decision imposing a lighter sentence than the prosecutor’s demand was considered not to have fully reflected the degree of culpability and the social impact of the defendant’s act. From the perspective of Islamic criminal law, the acts of narcotics abuse and distribution fall under jarimah ta’zir because they damage العقل and endanger society. This study concludes that the Bukittinggi District Court Decision Number 118/Pid.Sus/2021/PN BKT has relevance to the concept of jarimah ta’zir, but the application of its sanction is considered not yet optimal in realizing the objectives of Islamic punishment, namely public benefit, justice, and deterrence.
Analisis Yuridis Catcalling sebagai Kekerasan Seksual dalam Pasal 5 UU Nomor 12 Tahun 2022 Perspektif Maqasid al-Syari’ah Jannah, Annisa Izzatul; Ismail, Ismail
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.v5i2.9486

Abstract

The phenomenon of catcalling as a form of verbal sexual harassment is often considered trivial, even though it causes serious psychological impacts on victims. This study aims to analyze catcalling as a form of sexual violence from the perspective of Article 5 of Law Number 12 of 2022 concerning Sexual Violence Crimes and to examine it based on maqashid al-syari’ah. This study used a juridical legal research method with a statutory approach and a conceptual approach. The research data consisted of primary, secondary, and tertiary legal materials analyzed qualitatively. The results showed that catcalling can be classified as a form of sexual violence as regulated in Article 5 of the Sexual Violence Crimes Law because it fulfills the elements of an act that is sexual in nature, is carried out without consent, and causes victims to feel uncomfortable, ashamed, and afraid. From the perspective of maqashid al-syari’ah, the act of catcalling is contrary to the objectives of the sharia, particularly in safeguarding honor (hifz al-‘ird), safeguarding life (hifz al-nafs), and safeguarding intellect (hifz al-‘aql). This study emphasizes that the regulation of catcalling in Indonesian positive law is in line with the values of protection in Islamic law. The conclusion of the study emphasizes the importance of firm law enforcement against perpetrators of catcalling as well as increasing public awareness to create a safe and dignified environment, so that protection for victims becomes not only the responsibility of the state, but also part of the effort to realize public benefit in social life.
Perlindungan Hukum terhadap Keamanan Data Nasabah Bank Mandiri dari Kejahatan Phishing Wulandari, Fitria; Rusmawati, Dianne Eka; Trijaya, M. Wendy; Shafira, Maya; Zatika, Dinda Anna
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.v5i2.9511

Abstract

Although the issue of personal data protection in the banking sector has received attention in various studies, studies that specifically examine the integration of the normative, ideal, and factual roles of banking in preventing phishing crimes remain limited. This study aims to analyze the role of Bank Mandiri in protecting customer data security from phishing crimes and to evaluate the effectiveness of legal protection based on laws and regulations in Indonesia. This study employed a qualitative approach with a case study design through a normative juridical method. Data were collected through library research and document analysis, and were then analyzed using descriptive-analytical techniques. The results show that Bank Mandiri has implemented comprehensive protection measures, including compliance with regulations, the use of advanced security technology, and customer education. In addition, the legal framework in Indonesia has provided preventive and repressive protection through various regulations governing data protection and cybercrime. These findings contribute to the development of legal protection theory and institutional responsibility in cybersecurity governance. This study concludes that synergy among banking institutions, regulators, and customers plays an important role in minimizing phishing risks. Therefore, improvements in cybersecurity infrastructure and the strengthening of digital literacy programs are needed to reinforce the protection of customer data. The implications of this study include theoretical contributions in the field of law and practical recommendations for strengthening data protection policies, while also opening opportunities for further studies on cross-sector collaboration and technological innovation in the financial sector.
Kedudukan Daerah Khusus Ibu Kota Jakarta Pasca Pemindahan Ibu Kota Negara dalam Perspektif UU Nomor 3 Tahun 2022 tentang IKN dan Perubahannya serta UU Daerah Khusus Jakarta Raihani, Siti Rifqa; Putra, Syah Ramadhan; Setiadi, Wicipto
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.v5i2.9520

Abstract

Although the strategic policy of relocating the national capital from Jakarta to Nusantara has been established, its implementation continues to generate legal complexity, particularly regarding the dualism of capital status between factual governmental functions and formal juridical legality that has not yet been fully resolved. This legal uncertainty is reflected in the unclear timing of the termination of Jakarta’s status as the national seat of government, given that the activities of high state institutions are still taking place in the area even though Undang-Undang Nomor 2 Tahun 2024 tentang Provinsi Daerah Khusus Jakarta has been promulgated. This study aims to analyze the status of Jakarta following the relocation of the national capital from the perspective of Undang-Undang Nomor 3 Tahun 2022 and Undang-Undang Nomor 2 Tahun 2024. This study employed a normative juridical method with a statutory approach and a conceptual approach. The results show that the synchronization between Undang-Undang Nomor 3 Tahun 2022 and Undang-Undang Nomor 2 Tahun 2024 positions a Presidential Decree as an essential instrument and the main determining variable in the transition of capital status in order to maintain the stability of the state administrative system and prevent a legal vacuum. In addition, Jakarta is projected to experience a shift in role as Pusat Perekonomian Nasional and Kota Global as stipulated in Article 3 paragraph (2) of Undang-Undang Nomor 2 Tahun 2024, supported by special functional-economic authority, including in the sectors of international investment and integrated strategic infrastructure development. These findings contribute to strengthening constitutional law studies, particularly regarding regulatory synchronization and legal certainty in the process of institutional transition of the state. This study affirms that the clarity of the legal instrument of transition is an important factor in determining the end of Jakarta’s status as the national capital while at the same time restructuring its role as a global city that supports national economic growth.
Optimalisasi Penerimaan Pajak dari Sektor UMKM di Tengah Kebijakan Insentif Pajak Pemerintah Raihani, Siti Rifqa; Triadi, Irwan
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.v5i2.9521

Abstract

Although MSMEs are a fundamental pillar in the national economic structure and play an important role in maintaining Indonesia’s economic resilience against global market shocks, studies that specifically discuss the synchronization of MSME tax regulations from the perspective of fiscal justice remain limited. This study aims to analyze the synchronization of MSME tax regulations based on written legal norms and fiscal justice theory. This study employed a normative juridical method with a statutory approach and a conceptual approach. The results show that the establishment of the Kementerian UMKM through Peraturan Presiden Nomor 196 Tahun 2024 and the plan to separate the tax regime in the revision of Peraturan Pemerintah Nomor 55 Tahun 2022 constitute strategic government measures to strengthen the focus of authority and budgetary independence in empowering the micro sector. The policy is designed to create a balance between providing competitive tax incentives for PT Perorangan and individual taxpayers and maintaining the stability of state revenue through more accountable business formalization. These findings contribute to the development of studies in economic and tax law, particularly regarding the design of more adaptive fiscal policies for MSMEs. This study underscores the importance of synchronizing tax regulations that are able to support MSME empowerment while at the same time sustainably safeguarding the state’s fiscal interests.
Upaya Pencegahan Perceraian pada Kantor Urusan Agama Kecamatan Lawe Bulan Jamilah, Jamilah; Abdullah, Suarni; Jalil, Husni Bin Abdul
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.v5i2.9546

Abstract

The increasing number of divorce cases in Aceh Tenggara Regency, which reached 286 cases in 2024, indicates that divorce prevention efforts require serious attention. In this context, the Kantor Urusan Agama (KUA) has a strategic role as the frontline institution for preventing divorce, one of which is through premarital guidance as stipulated in Keputusan Direktur Jenderal Bimbingan Masyarakat Islam Kementerian Agama Nomor 379 Tahun 2018. This study aims to examine the efforts made by KUA Lawe Bulan, Aceh Tenggara Regency, in preventing household divorce within its working area. This study employed a normative-empirical legal method by utilizing primary data obtained through interviews with informants at KUA Lawe Bulan as well as secondary data derived from laws and regulations. The results show that KUA Lawe Bulan implements four main programs in its divorce prevention efforts, namely strict document screening, premarital guidance, post-marital counseling, and mediation for households experiencing conflict. These efforts proved effective, as indicated by the achievement of reconciliation in several cases of household disputes. These findings contribute to strengthening the study of Islamic family law and sociology, affirming the relevance of the normative-empirical approach in analyzing divorce prevention practices within social, cultural, and institutional contexts, while also providing practical implications for KUA Lawe Bulan and BP4 in formulating more effective family development strategies. This study concludes that the BP4 program at KUA Lawe Bulan has a positive impact in helping couples resolve household conflicts and improve the quality of marriage, while also opening opportunities for further research on the roles of religious leaders, customary leaders, religious counselors, and village governments in supporting divorce prevention efforts.

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