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INDONESIA
Jurnal Sahabat ISNU SU
Published by ISNU Sumatera Utara
ISSN : -     EISSN : 30640067     DOI : 10.70826
Core Subject : Religion, Humanities, Social,
Religion Humanities Law, Crime, Criminology & Criminal Justice
The scope of this journal includes, but is not limited to: Primary, Secondary, and Higher Education Studies on curriculum development, teaching strategies, assessment, and competency building at various levels of education. Educational Management and Policy Research on leadership, school governance, public policy in education, and educational reform. Educational Technology Utilization of digital media, e-learning, technological innovations, and the integration of ICT in the learning process. Character and Religious Education Studies on values, morality, spirituality, and strengthening character education based on local wisdom as well as global perspectives. Educational Psychology and Learner Development Research on cognitive, affective, and social development, as well as psychological approaches to teaching and learning. Vocational and Skills Education Studies on vocational training, workforce development, entrepreneurship, and 21st-century skills. Contemporary Issues in Education Topics on inclusivity, multicultural education, special needs education, literacy and numeracy, and the challenges of globalization in education.
Arjuna Subject : Seni dan Humaniora - Seni dan Humaniora (Lain-Lain)
Articles 121 Documents
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Addressing Contemporary Crime: Implementing the Basic Principles of Islamic Criminal Law Sabna Anggraini; Sofia Zuhro Zein Pulungan; Ainur Rahma; Asti Nurul Puspita; Rina Solin
Jurnal Sahabat ISNU SU Vol. 2 No. 2 (2025): ISNU Jurnal Sahabat September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.819

Abstract

This article examines the application of Islamic criminal law standards in the context of contemporary crime prevention. Islamic criminal law, grounded in ethical and moral values, offers a relevant approach to addressing various forms of contemporary crime, such as cybercrime, fear-based bullying, and insults. This study distinguishes several Islamic criminal law standards, assesses the standards of justice, legal certainty, and practicality, and examines how these standards can be integrated into a positive legal framework to enhance the effectiveness of legal enactment. Furthermore, this article emphasizes the importance of justice and beneficial remedies in dealing with offenders, in order to rebuild disrupted social relationships. Thus, the application of Islamic criminal law standards is expected to provide a comprehensive and relevant regulation in addressing the challenges of modern crime, while still adhering to human rights standards and humanitarian values.
Concept of Punishment Yolanda Hendartin; Muhammad Faiz Al Maisi; Ananda Tama Rizky; Meldyana Permata Abdillah
Jurnal Sahabat ISNU SU Vol. 2 No. 2 (2025): ISNU Jurnal Sahabat September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.820

Abstract

Sentencing is an important part of criminal law. This is because sentencing is the culmination of the entire process of holding someone guilty of committing a crime accountable. "A criminal law without sentencing would more simply be a declaratory system pronouncing people guilty without any formal consequences following that guilt." Criminal law without sentencing means declaring someone guilty without any definite consequences for their guilt. Thus, the concept of guilt has a significant influence on the imposition of punishment and the process of its implementation. If guilt is understood as "blameable," then here punishment is the "embodiment of that blame."
Employment Agreement in the Civil Code BW and KHES: Concept, Arrangements, and Contract Format Asep Sahputra; Alfatunisah; Ananda Luk-luk I’lmunawarah Sitorus; Habib Fahrezi Tanjung; Athaya Sitepu
Jurnal Sahabat ISNU SU Vol. 2 No. 2 (2025): ISNU Jurnal Sahabat September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.821

Abstract

An employment agreement is a fundamental form of contract in civil law, both regulated by the Civil Code (KUHPerdata) and the Sharia Economic Law Code (KHES). Drafting a sound and comprehensive contract is crucial to prevent potential future disputes and provide legal certainty for all parties involved. In this study, the researcher used two approaches: normative juridical. This approach serves to inventory applicable laws and regulations and various relevant legal theories. Drafting a written employment agreement is crucial, encompassing essential elements such as the identities of the parties, job descriptions, remuneration, and the implementation period. This step aims to ensure legal certainty and minimize the possibility of future disputes. Employment agreements, whether drafted based on the provisions of Law Number 13 of 2003 or the sharia principles in the KHES, play a significant role in creating fair, transparent, and regulatory-compliant employment relationships. Furthermore, the application of Sharia principles such as fairness, honesty, and the prohibition of usury in employment contracts will further strengthen harmonious relations between employees and employers in the modern business context. Therefore, it is crucial for all parties involved to pay close attention to these aspects to foster a working relationship based on trust, fairness, and compliance with applicable laws.
Types of Tax Collection in the Indonesian Taxation System and Their Impact on Taxpayers Audrey Aisyah Putri; Salsabilla Hamdi; Siti Rahayu; Zaldy Ichsan; Agil Fadhlur Rahman Dzaky Ramadhan
Jurnal Sahabat ISNU SU Vol. 2 No. 2 (2025): ISNU Jurnal Sahabat September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.822

Abstract

The tax collection system in Indonesia plays a crucial role in determining the effectiveness of state revenue and the level of taxpayer compliance. Three types of tax collection systems are used: the official assessment system, the withholding system, and the self-assessment system. The official assessment system directly determines the amount of tax payable, while the withholding system involves a third party withholding and remitting tax on behalf of the taxpayer. The self-assessment system empowers taxpayers to calculate, pay, and report their own taxes. This study aims to analyze the differences in the characteristics of these three systems and evaluate their impact on taxpayer behavior. The method used is a qualitative descriptive approach through literature review. The results show that the self-assessment system encourages independence and tax awareness, but presents challenges in oversight. The withholding system is considered effective in ensuring tax revenue, but still poses the potential for withholding errors. Meanwhile, the official assessment system grants full control to the tax authorities, but tends to be less efficient and less actively involves taxpayers. Understanding these three systems is crucial in developing fair and efficient tax policies that can improve compliance and minimize the administrative burden on taxpayers.
Taxpayer Rights and Obligations in Tax Collection According to the General Provisions and Tax Procedures Law (KUP) Nisa Alifia Siregar; Naziera Al Hadar; M. Ikhwannur; Suaibatul Aslamia; Vivy Cindya
Jurnal Sahabat ISNU SU Vol. 2 No. 2 (2025): ISNU Jurnal Sahabat September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.823

Abstract

This study aims to analyze the effectiveness of tax collection mechanisms in the Indonesian tax system and assess the extent to which legal protection for taxpayers is implemented in practice. Tax collection, which is divided into passive and active approaches, has direct implications for public fiscal compliance and state revenue. Although the Law on General Provisions and Tax Procedures (UU KUP) regulates taxpayer rights such as objections, appeals, and reductions in administrative sanctions, various normative and practical barriers remain that create legal uncertainty, especially for small taxpayers. This study also examines the role of external oversight through the Indonesian Ombudsman and the importance of an educational approach in increasing voluntary compliance. The results of this study emphasize the need for a more equitable and transparent reformulation of tax collection policies to create a balance between state interests and the protection of citizens' rights.
Implementation of Good Corporate Governance (GCG) Principles in Improving Company Performance in Indonesia Nada Adista Rambe; Adelia Salsabila Marbun; Ahmad Asri Nasution; Ahmad Deedad; Taufik Hidayat Batubara
Jurnal Sahabat ISNU SU Vol. 2 No. 2 (2025): ISNU Jurnal Sahabat September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.824

Abstract

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles in Indonesian companies and assess their effectiveness in improving corporate performance and accountability. GCG implementation is becoming increasingly important with the increasing demands for transparency, accountability, and corporate social responsibility. This study uses a normative-juridical approach and a literature review method, reviewing legal literature, laws and regulations, scientific journals, and reports on GCG implementation in various companies. A descriptive-analytical approach is used to describe the actual conditions of GCG implementation and assess its impact on corporate governance. The results show that although regulations governing GCG principles exist in Indonesia, their implementation still faces various challenges, such as weak management commitment, a lack of understanding of GCG principles, and minimal external oversight. This study recommends the need for regulatory strengthening, increased GCG literacy among business actors, and an active role from supervisory institutions in supporting the creation of good and sustainable corporate governance.
The Relevance of the Concept of Ta'zir in the Contemporary Islamic Criminal Law System: A Study of Islamic Criminal Law and Its Application WanNaila Safira; Iqbal Fahlevi; M. Hairil Suhdi Siregar; Rizki Maulidia Isnin Lubis; Muhammad Arsya
Jurnal Sahabat ISNU SU Vol. 2 No. 2 (2025): ISNU Jurnal Sahabat September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.825

Abstract

The concept of ta'zir is an important element in Islamic jurisprudence (fiqh jinayah), which serves as an instrument of Islamic criminal law outside the provisions of hudud and qisas. Unlike hudud, which are rigid, ta'zir offers flexibility in determining the type and level of sanctions, which are determined by judges based on considerations of justice and public interest. This study aims to examine the relevance and potential application of ta'zir in addressing the complexity of criminal acts in the contemporary era. The method used is qualitative research through library research, analyzing various classical and modern literary sources. The results show that the development of modern crimes, such as cybercrime, corruption, and human trafficking, requires a responsive legal mechanism. In this context, ta'zir functions as an adaptive instrument that can address these challenges, by providing room for judges to impose sanctions appropriate to the characteristics of the crime and the perpetrator's condition. In several Muslim countries, such as Brunei Darussalam, Malaysia, and Aceh, Indonesia, ta'zir has been integrated into the positive legal system. However, the implementation of ta'zir also requires strict regulations to avoid violating the principles of justice and human rights. Therefore, strengthening regulations and supervision in the implementation of ta'zir is important to ensure its effectiveness and relevance in the contemporary Islamic criminal law system.
The Role of Tax Law on Personal Income Tax on Tax Compliance Andhi Ghani; Imam Adriansyah; Jihan Nabila; Sultan Khairul; Tanty Novianty
Jurnal Sahabat ISNU SU Vol. 2 No. 2 (2025): ISNU Jurnal Sahabat September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.826

Abstract

Tax law enforcement plays a strategic role in encouraging taxpayer compliance, particularly in the context of personal income tax. The objective of this study is to examine the extent of influence of tax regulations on improving individual taxpayer compliance. The normative legal approach is the research methodology used, accompanied by a qualitative review of literature, tax laws and regulations, and relevant taxpayer compliance data. Based on the research results, the main determinants of compliance are proportional sanctions, legal clarity, and an open tax administration system. Furthermore, the effectiveness of tax regulations in providing legal protection and fiscal justice also influences taxpayer perceptions of their tax obligations. The conclusion of this study confirms that strengthening tax regulations, both in terms of regulation and implementation, is crucial in creating a culture of tax compliance among individual taxpayers.
Cases of Child Abuse by Parents: An Analysis of Islamic Law on Children's Rights Intan Nurmajidah; Zahwa Dinaya Zulharman; Adek Suryani; Indra Aziz; Raja Muda Pahlevi
Jurnal Sahabat ISNU SU Vol. 2 No. 2 (2025): ISNU Jurnal Sahabat September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.827

Abstract

Violence against children by parents is an increasingly worrying phenomenon in modern life. From an Islamic legal perspective, children have a number of fundamental rights that must be fulfilled, such as the right to protection, education, affection, and safety. This article aims to analyze the forms of violence against children in the family and examine how Islamic law regulates and protects children's rights based on the principles of maqasid sharia. The method used is a qualitative approach with a literature review of verses of the Quran, hadith, and fiqh literature. The results of the study indicate that Islam highly values ​​the protection of children and considers violence by parents a serious violation of parental trust and responsibility. This study recommends the importance of family education and the application of sharia values ​​in child-rearing patterns.
Analysis of Corruption Crimes in Government Institutions Siti Nurjannah Lase; Zahara Ananda; Amanda Putri Fajrin; Taufik Hidayat Batubara
Jurnal Sahabat ISNU SU Vol. 2 No. 2 (2025): ISNU Jurnal Sahabat September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.828

Abstract

Corruption in government institutions is no longer a new problem in Indonesia, in fact it can be said that corruption has become a deviant culture to gain wealth and personal gain using public or state funds illegally by abusing power or authority. The purpose of this paper is to analyze criminal acts of corruption in government institutions, determine the impact of criminal acts of corruption in government institutions, and efforts to minimize criminal acts of corruption in government institutions. The writing method used is normative legal research, descriptive, library research or literature review by reviewing published literature relevant to the problem studied. The results of this study indicate that criminal acts of corruption are a very significant problem because they can hinder economic growth and national development, therefore serious action is needed to overcome or minimize them. Efforts that can be made to eradicate criminal acts of corruption in government institutions are increasing transparency related to budget management in government institutions and increasing prison sentences for corruptors, which are expected to reduce criminal acts of corruption.

Page 7 of 13 | Total Record : 121

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