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Tadhkirah: Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah
Published by Sekolah Tinggi Ilmu Kesehatan Ibnu Sina Ajibarang
ISSN : 30639522     EISSN : 30638321     DOI : 10.59841
Core Subject : Religion,
Religion
TADHKIRAH: Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah, Jurnal ini ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh STIKes Ibnu Sina Ajibarang. Jurnal ini menggabungkan terapan hukum Islam dengan kajian filsafat syariah. Melalui artikel-artikelnya, jurnal membahas aplikasi praktis hukum Islam dalam kehidupan sehari-hari serta aspek teoritis dan filosofisnya. Isu-isu yang dibahas mencakup terapan hukum islam dan kajian filsafat syariah. Dengan pendekatan multidisiplin, jurnal ini relevan bagi praktisi hukum Islam, akademisi, dan pembuat kebijakan yang tertarik dalam memahami implikasi hukum dan filsafat syariah dalam konteks kontemporer. Jurnal ini terbit 1 tahun 4 kali (Maret, Juni, September, dan Desember).
Arjuna Subject : Seni dan Humaniora - Studi Agama
Articles 72 Documents
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Rekonstruksi Hukum Zakat Profesi dalam Perspektif Fikih Kontemporer Deviyana Khoirotul Iswiyah
TADHKIRAH: Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah Vol. 3 No. 2 (2026): JUNI :TADHKIRAH: Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/tadhkirah.v3i2.579

Abstract

The shift in the structure of modern society's economy from an agrarian base to a service- and expertise-based one has given rise to new forms of income, namely salaries, wages, and professional honorariums, which are not explicitly regulated in classical zakat fiqh. This phenomenon has generated the discourse on professional zakat (zakat profesi) as one of the central issues in contemporary fiqh muamalah. This article aims to analyze the legal basis, the methods for determining nisab and haul, and the map of scholarly disagreement (ikhtilaf) regarding professional zakat, while also examining its relevance to the objective of social justice in Islam. This study employs a qualitative method with a normative-juridical approach through library research, examining the Qur'an, hadith, legal maxims (qawa'id fiqhiyyah), fatwas of religious institutions, and journal articles published within the last five years. The findings show that the majority of contemporary scholars, including Yusuf al-Qardhawi, obligate professional zakat based on the general implication of zakat verses and the method of analogical reasoning (qiyas), likening it to the zakat on gold and silver in terms of nisab (equivalent to 85 grams of gold, at a rate of 2.5%) or to agricultural zakat in terms of the timing of payment. However, some scholars, particularly those adhering to the principle of tauqifiyyah in worship, reject the obligation of professional zakat as a distinct category because it lacks explicit textual basis. This disagreement reflects the methodological tension between textual and contextual approaches in legal reasoning (istinbath al-ahkam), while also demonstrating the flexibility of Islamic fiqh in responding to socio-economic dynamics without abandoning the fundamental principles of sharia. Keywords: Professional Zakat, Contemporary Fiqh, Qiyas, Nisab And Haul, Scholarly Disagreement.
Analisis Yuridis Dampak Kepailitan PT Sri Rejeki Isman Tbk terhadap Keberlangsungan Hukum Anak Perusahaan: Analisis Yuridis Dampak Kepailitan PT Sri Rejeki Isman Tbk terhadap Keberlangsungan Hukum Anak Perusahaan: Studi pada PT Primayudha Mandirijaya Boyolali Irhamnia Irhamnia; Rizky Rahmadhani
TADHKIRAH: Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah Vol. 3 No. 2 (2026): JUNI :TADHKIRAH: Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/tadhkirah.v3i2.580

Abstract

This study aims to analyze the bankruptcy process of PT Sri Rejeki Isman Tbk (Sritex) according to Law Number 37 of 2004. In addition, the legal impact on its subsidiary, PT Primayudha Mandirijaya in Boyolali, including legal protection for affected employees, will also yang be reviewed. The research method used is normative legal research with a statutory approach and a conceptual approach. Data were obtained through a literature review of relevant regulations and legal literature. The results of the study indicate that although PT Sri Rejeki Isman Tbk has been declared bankrupt by the commercial court, legally, the assets of PT Primayudha Mandirijaya as a subsidiary do not immediately become part of the bankruptcy estate of its parent company. This is based on the principle that the legal entity is independent (separate legal entity) and its responsimerupakan bilities are limited (limited liability), which separates the assets in question from the parent company and the subsidiary, unless there is evidence indicating a guarantee from the company (corporate guarantee). Furthermore, the legal study on labor protection emphasizes that the rights of PT Primayudha Mandirijaya employees need to be legally protected in accordance with national labor regulations and bankruptcy law to mitigate the social and economic impacts in the Boyolali region. The study concludes that the legal existence of the subsidiary remains independent despite the bankruptcy of its parent company. However, it is crucial to prioritize contractual risk reduction and worker rights security during the curator's handling.

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