cover
Contact Name
Reza Akbar
Contact Email
rezaakbaraplus@gmail.com
Phone
+6281254504942
Journal Mail Official
jurnal.alsulthaniyah@iaisambas.ac.id
Editorial Address
Rumah Jurnal Ilmiah IAI Sambas Jl. Raya Sejangkung No.126 (Gedung Rumah Jurnal IAIS Sambas), Sambas, Kalimantan Barat, Indonesia, e-mail: jurnal.alsulthaniyah@iaisambas.ac.id
Location
Kab. sambas,
Kalimantan barat
INDONESIA
AL-SULTHANIYAH
ISSN : -     EISSN : 27753123     DOI : https://doi.org/10.37567
Core Subject : Social,
AL-SULTHANIYAH focuses on studies in the fields of Sharia, Law, Politics & Government. The scope of study of AL-SULTHANIYAH includes: basic principles of jurisprudence, private law, criminal law, procedural law, economics and business law, constitutional law, state administrative law, international law, law and society, politics and government science, Islamic law, legal sociology, legal anthropology, and other legal studies.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 101 Documents
Kepastian Hukum dalam Penyelesaian Sengketa Agraria: Reformasi Eksekusi Putusan yang Berkeadilan Abisha, Dziqry Irga; Surahman, Surahman; Yulianingrum, Aullia Vivi
AL-SULTHANIYAH Vol. 14 No. 2 (2025): AL-SULTHANIYAH
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/al-sulthaniyah.v14i2.4284

Abstract

Agrarian conflicts in Indonesia, particularly those occurring in East Kalimantan, reflect a profound weakness in the system of fair and effective dispute resolution. Although court rulings have obtained permanent legal force—as exemplified by Decision No. 3/Pdt. Eks/2023/PN. Trg—the execution of such rulings still faces significant obstacles. This study aims to identify the causes behind the failure of agrarian dispute executions and to propose a model for more just and effective resolution. Adopting the perspective of Thomas Aquinas’s theory of justice, this research emphasizes three core principles of justice in resolving agrarian disputes: distributive justice, legal justice, and commutative justice. Based on these principles, the article proposes a set of strategic solutions to enhance the effectiveness of agrarian dispute settlements. These include strengthening mediation before execution, reconstructing execution regulations to limit baseless objections, harmonizing land data to prevent overlapping certificates, and applying a social approach to execution that considers the welfare of affected communities. This study is expected to contribute to the reform of agrarian dispute resolution regulations in Indonesia, with the ultimate goal of establishing a more efficient, equitable, and sustainable system.
Penghasilan Content Creator dari Iklan Judi Online Perspektif Yusuf Al-Qharadawi Fadillah, Tasya; Zuhri, Ahmad
AL-SULTHANIYAH Vol. 14 No. 2 (2025): AL-SULTHANIYAH
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/al-sulthaniyah.v14i2.4397

Abstract

In the development of digital technology, the phenomenon of the proliferation of online gambling advertisements by content creators through social media has emerged. This research aims to analyze the income earned by content creators from online gambling advertisements, as well as the impact of these advertisements on society from both social and economic perspectives, and Yusuf Al-Qaradawi's views on haram sources of income. The method employed is a normative legal approach with a conceptual framework. Data was collected through literature studies on the works of Yusuf Al-Qaradawi, fiqh muamalah literature, journals, theses, scientific papers, as well as field data obtained via interviews with relevant informants. The research findings indicate that although content creators do not directly engage in gambling, their role as intermediaries in disseminating sinful practices renders their income unlawful. This study recommends that content creators prioritize the halal aspect of their income sources in accordance with Islamic principles.
Paradigma Penentuan Awal Waktu Subuh: Tinjauan Fikih dan Ilmu Falak Akbar, Reza; Djamaluddin, Thomas; Izzuddin, Ahmad; Nurkhanif, Muhammad
AL-SULTHANIYAH Vol. 14 No. 2 (2025): AL-SULTHANIYAH
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/al-sulthaniyah.v14i2.4435

Abstract

Determining the Beginning of Fajr Time is an important issue that requires synergy between scientific and shar‘i approaches. The fajr ṣādiq (true dawn) as the indicator marking the beginning of Fajr time has become the main focus of various astronomical studies and fiqh discussions. However, the criteria for determining Fajr time remain a matter of debate to this day. This study employs a qualitative-descriptive approach through library research to reconstruct the paradigm of dawn observation based on the integration of astronomy (‘ilm al-falak) and Islamic jurisprudence (fiqh). The findings show that the paradigm for determining the beginning of Fajr time is grounded in identifying the earliest, most accurate, and objective appearance of the fajr ṣādiq. The analogical approach to determining the beginning of the Hijri month reinforces the scientific principle of dawn observation, namely the use of the lowest threshold criterion in identifying the first astronomical phenomenon that signifies a change in time. The application of this principle, as adopted by LF PBNU, reflects a shared paradigm between science and fiqh in affirming the boundaries of worship times both empirically and normatively.
Fatwa-Fatwa Falakiyah Majelis Ulama Indonesia: Peran Majelis Ulama Indonesia dalam Perkembangan Diskursus Falakiyah Kontemporer di Indonesia Rasyid, Muhammad; Izzuddin, Ahmad; Aseri, Muhsin
AL-SULTHANIYAH Vol. 14 No. 2 (2025): AL-SULTHANIYAH
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/al-sulthaniyah.v14i2.4470

Abstract

This article aims to provide an in-depth examination of the role of the Indonesian Council of Ulama (Majelis Ulama Indonesia, MUI) in shaping, influencing, and directing the discourse of contemporary Islamic astronomy (‘Ilm al-Falak) in Indonesia through its fatwa-based decisions on falak-related issues. The main issue addressed in this study concerns how MUI, as a religious authority in Indonesia, serves to bridge the gap between scientific developments, divergent perspectives and methodologies among Muslims, and the community’s demand for uniformity in religious practices—particularly regarding the determination of the beginning of lunar months, prayer times, and the direction of the qibla. Practically, this issue is significant for understanding the relationship between religious authority, scientific advancement, and societal needs. The research employs a normative legal method, adopting uṣūl al-fiqh, astronomical, and socio-political approaches. The data sources consist of seven MUI fatwas on falak-related matters, encompassing themes such as the determination of lunar months, qibla direction, and prayer times. The data were analyzed using content analysis. The findings of this study highlight three significant roles of MUI in the discourse of contemporary Islamic astronomy in Indonesia: (1) formulating and establishing guidelines on falak-related issues; (2) acting as the primary mediator in resolving methodological and interpretative differences among Indonesian Muslims regarding falak matters; and (3) integrating religious understanding with scientific perspectives in the field of ‘Ilm al-Falak. Consequently, MUI’s role is crucial in maintaining coherence and legal certainty in Islamic law concerning falak in Indonesia, although there remains room for more intensive collaboration with academic scholars and modern astronomers to achieve broader consensus.
Analisis Hukum Foto Prewedding Perspektif Sad Adz-Dzari’ah Muhammad, Zulfan Fadhil; Sudarmaji, Waluyo; Abqori, Najih
AL-SULTHANIYAH Vol. 14 No. 2 (2025): AL-SULTHANIYAH
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/al-sulthaniyah.v14i2.4082

Abstract

The phenomenon of prewedding photography has become increasingly popular among Indonesian Muslims and has emerged as part of a new cultural practice in the sequence of events leading up to marriage. However, this practice has drawn both support and criticism from the perspective of Islamic law, particularly concerning the potential breach of sharia mandated boundaries between two individuals who are not yet in a legitimate marital bond. This study aims to analyze the legal status of prewedding photography through the lens of the kaidah Sad adz Dzari’ah, the principle of preventing actions that may lead to harm (mafsadah) or violations of sharia. It is a library research employing a qualitative approach, based on a review of classical and contemporary fiqh literature as well as an analysis of several relevant community cases.The findings indicate that the practice of prewedding photography can be classified as a form of dzarī’ah—a means that has the potential to give rise to immoral situations such as khalwat (seclusion), tabarruj (excessive display of adornment), and ikhtilāṭ (free mixing of genders)—and is therefore, in principle, prohibited under the kaidah Sad adz Dzari’ah, unless it is conducted with strict observance of sharia boundaries and appropriate supervision. These results underscore the importance of a critical and cautious mindset among Muslims when adopting popular cultural practices that are not yet fully compatible with sharia principles.
Integrasi Audit Hukum dalam Manajemen Risiko dan Good Corporate Governance Perusahaan Erisa Ardika Prasada; Muhamad Rasyid; Mesya Assauma Nurfitrah; Moulyta Elgi Trinanda; Diah Ayu Setiowati
AL-SULTHANIYAH Vol. 14 No. 2 (2025): AL-SULTHANIYAH
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/al-sulthaniyah.v14i2.4437

Abstract

The complexity of the modern business world requires companies not only to comply with legal provisions formally, but also to establish integrity-based governance that can prevent corporate misconduct and fraud. This study aims to critically analyze the implementation of legal audits as a risk mitigation instrument and as a moral governance tool that extends its function beyond administrative compliance checks. This study uses a normative juridical method with a conceptual and legislative approach, supported by academic literature and previous empirical findings, which are analyzed qualitatively and descriptively. This study offers a new contribution in the form of an interpretation of legal audits within the framework of transcendent forensic accounting, namely placing them as a mechanism of moral accountability that is capable of identifying indications of fraud, filtering corporate decisions through legal ethical principles, and linking legal supervision with organizational integrity values. The results show that a systematically designed legal audit—through risk-based planning, substantive document examination, multidimensional risk analysis, and the formulation of implementable recommendations—is not only effective in mapping and controlling legal risks, but also builds a culture of compliance that promotes honesty, transparency, and ethical responsibility. These findings confirm that legal audits function as a dual mechanism: an instrument for mitigating legal risks and an ethical tool that strengthens GCG and prevents corporate fraud through structured moral oversight. The implication is that integrating legal audits into the corporate risk management framework is a strategic necessity for corporations in facing regulatory dynamics, increasing stakeholder trust, and strengthening governance sustainability through the combination of normative compliance and moral integrity.
Batas Batas Penerapan Asas Kebebasan Berkontrak dalam Perjanjian Baku melalui Media Elektronik Antarpelaku Usaha di Era Digital Retaly, Andrea Tamaranova; Kansil, Christine S.T.
AL-SULTHANIYAH Vol. 14 No. 2 (2025): AL-SULTHANIYAH
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/al-sulthaniyah.v14i2.4506

Abstract

This study analyzes the boundaries of the principle of freedom of contract in standard form agreements conducted through electronic media between business actors (B2B) in the digital era. Digital transformation promotes transactional efficiency but also generates legal imbalances as contract clauses are often unilaterally determined by the dominant party. Using a normative juridical and conceptual approach, this study places the Indonesian Civil Code (KUHPerdata) as the primary analytical framework, complemented by ITE Law, Trade Law, and PP PSTE. The findings reveal that freedom of contract in digital transactions is not absolute but limited by principles of fairness, propriety, and legal accountability. Specific regulations under PP PSTE and ITE Law establish administrative and technical constraints on electronic contracting, while the Civil Code remains the normative foundation ensuring balance and legal protection among business actors in the digital age.
Pajak Konten Creator: Analisis Komparatif Sistem Self-Assessment Indonesia dan Mandatory Platform Reporting Australia Reinhart, Frederick; Lewiandy, Lewiandy
AL-SULTHANIYAH Vol. 14 No. 2 (2025): AL-SULTHANIYAH
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/al-sulthaniyah.v14i2.4508

Abstract

The rapid digitalization of the global economy has transformed income generation, giving rise to content creators as key actors in the creative sector. In Indonesia, tax administration for content creators remains problematic under the self-assessment system, which relies on voluntary compliance. Structural weaknesses such as limited taxpayer understanding, administrative inefficiency, and the absence of third-party data verification have resulted in low compliance and potential tax leakage, especially from cross-border digital income. In contrast, Australia’s Mandatory Platform Reporting or Sharing Economy Reporting Regime (SERR) introduces a data-driven model by requiring digital platforms to report users’ income directly to the Australian Taxation Office (ATO). This normative legal research conducts a comparative analysis of both systems, identifying the deficiencies in Indonesia’s self-assessment model and evaluating the effectiveness of SERR as a model for reform. The study concludes that Indonesia can enhance transparency, fairness, and tax compliance through legal reform, platform accountability, and data integration, transitioning from voluntary disclosure to data-based compliance.
Peranan Restrukturisasi Utang dalam Melindungi Perseroan Terbatas dari Kepailitan Berdasarkan Undang-Undang Nomor 37 Tahun 2004 Karyn, Khanza Octalivia; Lewiandy
AL-SULTHANIYAH Vol. 14 No. 2 (2025): AL-SULTHANIYAH
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/al-sulthaniyah.v14i2.4509

Abstract

This research analyzes a fundamental academic problem in Indonesia's bankruptcy law lies in the tension between the spirit of business rescue through Suspension of Debt Payment Obligations (PKPU) and the rigidity of the "single settlement principle" which denies debtors a second chance. This study analyzes the role of debt restructuring in safeguarding Limited Liability Companies (LLCs) from insolvency under Law No. 37 of 2004. Using a normative juridical method with a descriptive-analytical approach, this research utilizes primary data from court decisions and secondary data from legal literature. This study finds that although PKPU is designed to protect debtors, the application of the single settlement principle in the UUK-PKPU limits debtors’ ability to recover, often favoring creditors with stronger bargaining positions. This creates a legal vulnerability where good-faith debtors are immediately bankrupted upon the failure of a reconciliation plan without further legal recourse. Therefore, a renegotiation mechanism should be allowed to give debtors the opportunity to preserve their businesses.
Penerapan Keadilan dalam Penafsiran Unsur Pembuktian Tidak Sederhana Pada Pengembang (Developer) Selaku Debitor Pailit dalam Rangka Melindungi Kepentingan Hukum Kreditor Hermawan, Vincent; Adam, Richard C.
AL-SULTHANIYAH Vol. 14 No. 2 (2025): AL-SULTHANIYAH
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/al-sulthaniyah.v14i2.4510

Abstract

This study analyzes the application of justice in the interpretation of the not-simple proof element in developer bankruptcy cases to protect both debtor and creditor legal interests. Using normative legal research with conceptual and statutory approaches, the study finds a shift in court decisions from legal formalism to substantive justice, particularly since the issuance of Supreme Court Circular Letter No. 3 of 2023. This change effectively protects developers from premature bankruptcy, in line with legal theories of Radbruch and Aristotle and global trends of prioritizing business continuity. However, this shift paradoxically creates a legal dilemma for creditors, who lose access to a quick and efficient mechanism for debt settlement, thus compromising their legal certainty and benefits. This research concludes that a balance between protecting both parties is a crucial issue, and future studies should explore alternative dispute resolution mechanisms to ensure a more equitable and efficient legal system for all stakeholders.

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