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INDONESIA
Jurnal Cendikia ISNU SU
Published by ISNU Sumatera Utara
ISSN : 30639530     EISSN : -     DOI : https://doi.org/10.70826/jcisnu.v3i1.1314
Core Subject : Humanities, Social,
Jurnal Cendikia ISNU SU is a scholarly platform dedicated to advancing research and critical discussions in the field of law. The journal embraces a wide range of topics that reflect the dynamic development of legal studies, both in national and international contexts. The scope of the journal includes, but is not limited to, the following areas: Criminal Law, Civil Law, and Constitutional Law: Contemporary analysis, interpretation, and application of positive law in addressing challenges within the justice system. Islamic and Sharia Law: Studies on the principles, application, and adaptation of Islamic law in modern contexts, including Islamic banking, family law, inheritance, and related issues. Legal Integration: Exploration of the interaction and harmonization between secular law and Islamic law, particularly within pluralistic legal frameworks. Comparative Legal Studies: Cross-jurisdictional analysis of Islamic law and other legal systems to identify similarities, differences, and their implications for legal practice and policy-making. Case Studies and Legal Practices: In-depth examination of landmark and contemporary legal cases to highlight the practical implementation, enforcement, and interpretation of law in real-life situations. The journal welcomes contributions in the form of theoretical explorations, empirical research, and critical reviews of significant legal issues. By encouraging both disciplinary and interdisciplinary approaches, the journal seeks to promote innovative perspectives that enrich academic discourse, strengthen legal theory and practice, and contribute to the development of law as a foundation of justice and social order.
Arjuna Subject : Umum - Umum
Articles 84 Documents
The Relationship between Tax Law and Other Laws: A Review of Problems in Tax Collection Ending Solehudin; Atisa; Della Agustina; Jihan Syahirah Lubis; Rahma Seliati Br Sitorus
Jurnal Cendikia ISNU SU Vol. 1 No. 3 (2024): Vol 1. No 3 Des 2024 : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.848

Abstract

Tax law, a collection of regulations governing the relationship between the government as tax collector and the people as taxpayers, defines taxes as mandatory contributions to the state owed by individuals or entities that are coercive under the law, without receiving any direct compensation and are used for state purposes for the greatest prosperity of the people. Tax compliance is a major issue that requires greater attention in the era of private system evaluation. Several key factors affecting tax collection are taxpayer trust in tax institutions, complex regulations, low public awareness of taxes, and tax administration. It is hoped that improvements in organizations, human resources (HR), information technology, business processes, and tax laws and regulations will help overcome tax administration problems and increase taxpayer compliance.
The Concept of Child Adoption from a Legal Perspective in Indonesia Munirotul Hasanah Sipayung; Rusmia Nita Sari; Meysa Feby Alvina; Nurhaliza Siregar; Maritza Nurul Alifa Lubis
Jurnal Cendikia ISNU SU Vol. 1 No. 3 (2024): Vol 1. No 3 Des 2024 : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.849

Abstract

Adoption is a legal act that transfers the custody of a child from biological parents or legal guardians to adoptive parents. In Indonesia, adoption is regulated by laws and regulations that provide a clear legal basis for the procedures, requirements, and legal implications of adoption. This study aims to examine the concept of adoption in Indonesian positive law, its adoption procedures, and the legal implications for the rights and obligations of adopted children. The method used in this study is a descriptive-analytical normative research method, by analyzing various related laws and regulations, such as Law Number 35 of 2014 concerning Child Protection, Government Regulation Number 54 of 2007 concerning the Implementation of Adoption, and other related regulations. Based on this analysis, it was found that the adoption process in Indonesia involves strict administrative and social stages, which ensure the protection and welfare of children. In addition, adoption provides equal rights to biological children in terms of care, education, and protection, although the child's lineage and inheritance rights remain affected by applicable law. The legal implications of adoption in Indonesia emphasize the obligations of adoptive parents to provide good care and fulfill the rights of adopted children in accordance with existing legal provisions.
Fiqh Study on Muslim/Muslim Women's Clothing and Its Relation to the Problem of Aurat (Pornography and Pornoaction) Mukhlis Akbar Ramadhani; Dinda; Mirale Harahap
Jurnal Cendikia ISNU SU Vol. 2 No. 1 (2025): Mei : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.940

Abstract

Muslim and Muslim women's clothing from the perspective of Islamic fiqh has an important role in maintaining self-honor and enforcing the obligation to cover the awrah in the midst of the development of modern society which is colored by the rampant phenomenon of pornography and pornography. In Islam, clothing not only serves as a body covering, but also as a manifestation of obedience, Islamic identity, and an instrument of moral and social protection. The difference in the limits of aurat between men and women as well as the criteria for dressing in accordance with sharia are the normative basis in regulating the dress etiquette of Muslims. This research aims to examine the concept of Muslim and Muslim women's clothing from the perspective of Islamic fiqh and analyze its relationship with the issues of aurat, pornography, and pornography in the context of modern life. The research method used is normative qualitative research with a literature study approach, through analysis of Islamic legal sources in the form of the Qur'an, hadith, and the views of classical and contemporary scholars. The results of the study show that clothing provisions that are in accordance with sharia, such as covering the aurat, not being strict, not transparent, and not resembling clothes of the opposite sex, have a significant role in preventing social slander and minimizing the potential for pornography and pornography. From the perspective of fiqh, violations of dress ethics are not only seen as a moral issue, but also as a violation of the law that has an impact on the social and spiritual order of Muslims. In conclusion, Muslim and Muslim women's clothing in accordance with the provisions of sharia is an important instrument in maintaining the purity of the awrah and social order. Therefore, continuous education and socialization efforts are needed regarding the concept of aurat and the ethics of dressing in Islam through educational institutions, media, and public policy to strengthen the awareness and compliance of the ummah with Islamic sharia values.
Fiqh Study on Bank Interest and Its Development Fitra Ardiansyah; Syifa Pajastia; Khairil Alfi Syahri
Jurnal Cendikia ISNU SU Vol. 2 No. 1 (2025): Mei : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.941

Abstract

Bank interest is a controversial issue in the study of Islamic jurisprudence, especially in the context of the development of the modern banking system which makes it the main mechanism in conventional economic activities. The majority of classical fiqh scholars view bank interest as a form of riba that is prohibited because it contains additional elements of the principal of the loan that has the potential to cause injustice and exploitation, as affirmed in the Qur'an and hadith. However, some contemporary scholars offer a more contextual approach by taking into account the principles of emergency, benefits, and global economic realities. This study aims to analyze the legal position of bank interest in the perspective of Islamic jurisprudence and examine the development of ijtihad of classical and contemporary scholars in responding to conventional banking practices. The research method used is qualitative research with a literature study approach, through the study of classical fiqh sources, the thoughts of contemporary scholars, and literature related to Islamic economics and finance. The results of the study show that there are different views among scholars regarding the law of bank interest, which reflects the dynamics of ijtihad in responding to changes in the modern economic system. The majority of scholars still prohibit bank interest because of its similarity to riba, while some contemporary scholars provide limited space of abilities on the condition that they are not exploitative and intended for benefit. In conclusion, the fiqh study of bank interest emphasizes the importance of a comprehensive and contextual understanding of sharia principles in modern economic practice, as well as the need to strengthen the Islamic financial system as a fair alternative and in accordance with Islamic values.
Review of Insurance Law in the Perspective of Sharia Insurance: An Analysis of Principles and Implementation in Indonesia David Nwanna Dumbiri; Jumriati Hasibuan; Nurul Fadhilah Pasaribu; Hafnina Zahra; Siti Khirani Azzahra
Jurnal Cendikia ISNU SU Vol. 2 No. 1 (2025): Mei : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.942

Abstract

Insurance is an important part of the modern economic system that plays a role in providing protection against unforeseen financial risks. In the context of sharia economics, conventional insurance is often seen as incompatible with sharia principles because it contains elements of riba, gharar (uncertainty), and maysir (speculation). As an alternative, the concept of sharia insurance (takaful) emerged which is based on the principle of helping and protecting each other between participants. This research aims to examine insurance from the perspective of Islamic law and highlight how sharia principles are applied in the practice of sharia insurance in Indonesia. Using a descriptive qualitative approach and literature study as the main method, this study found that sharia insurance has a strong legal foundation both in terms of fiqh and laws and regulations in Indonesia. The results of this study are expected to provide a deeper understanding for the Muslim community regarding the halalness of insurance products and encourage the development of a sustainable Islamic financial system.
The Effect of Income Tax on Economic Growth in Indonesia Hilda Hidayah; Dewi Anggraini Lestari; Nurul Hidayah; Reni Eriska Ritonga; Mhd. Faakhir Irwan Ritonga
Jurnal Cendikia ISNU SU Vol. 2 No. 1 (2025): Mei : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.943

Abstract

This study aims to analyze the influence of Income Tax on economic growth in Indonesia. Income Tax is one of the main sources of state revenue used to finance development and improve people's welfare. The study uses secondary data from various official sources and applies quantitative methods to measure the relationship between Income Tax revenues and national economic growth. The results of the study show that tax revenues, including Income Tax, generally have a positive and significant effect on economic growth at the provincial and national levels, especially in the long term, as tax funds are used to fund productive projects and infrastructure development that boost economic activity. However, there are also findings that in the short term the influence of Income Tax on economic growth is not always significant, depending on other macroeconomic factors. The implications of this study confirm the importance of efficient tax management and the expansion of the tax base to support sustainable economic growth. The government also needs to ensure that tax policies do not hinder investment and continue to encourage public participation in national economic development.
Government in the Perspective of Fiqh Siyasah: A Critical Study between Democracy and the Concept of Caliphate Muhammad Ikhlas Bin Rosele lubis; Mhd Soleh Hasibuan; Adinda Putri Hutabarat
Jurnal Cendikia ISNU SU Vol. 2 No. 1 (2025): Mei : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.944

Abstract

This study discusses the perspective of Islamic jurisprudence on the system of government, especially in comparing the concepts of democracy and the caliphate. In Islamic history, the caliphate was seen as an ideal system of government that applied Islamic sharia comprehensively, while democracy was a modern system rooted in the sovereignty of the people and individual freedom. This research uses the library research method by analyzing classical and contemporary sources, both from fiqh literature and Islamic political thought. The results of the study show that there is a diversity of opinions among scholars regarding the validity of democracy in Islam. Some scholars accept democracy as a means of ijtihadiyah that can be adapted as long as it does not contradict the basic principles of sharia. Meanwhile, the caliphate system is seen as more ideal normatively, but it faces challenges in contextual implementation in the modern era. This study concludes that the fiqh approach to the system of government is dynamic and contextual, and opens up space for the integration of Islamic values in various forms of political systems.
Menstrual Regulation in the Perspective of Islamic Fiqh: An Examination of Sharia Laws and Limitations Naufal Rizky Fadhilah; Tasya Afrianti; M. Yusuf Alamsyah Hrp
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.945

Abstract

This study discusses the study of fiqh on Menstrual Regulation or menstrual regulation as a form of Family Planning (KB) practice in an Islamic perspective. In the modern era, the regulation of the menstrual cycle through drugs or medical interventions is often used by women for the sake of health, pregnancy planning, and the implementation of worship. This raises questions about its validity in Islamic law. This research uses a qualitative method with a library research approach, namely by examining classical and contemporary literature, including the Qur'an, hadith, fiqh books, and fatwas from religious institutions. The results of the study show that Islam basically allows the use of family planning methods, including menstrual regulations, as long as it meets several fiqh requirements, including: does not cause harm to health, is carried out on the basis of legitimate needs, and does not contradict the principles of sharia. Fiqh principles such as la dharara wa la dhirar (no harm) and maqashid syariah (the purpose of sharia), especially in safeguarding the soul and offspring, are the legal basis that allows this action. Thus, Menstrual Regulation is acceptable in Islam as long as it is carried out with medical considerations and sharia ethics.
Risk Management in Sharia Insurance: A Juridical Analysis on Legal Basis and Its Implementation Nazla Aina Afrinti Telaumbanua; Afri Kartika; Nazwa Salsabila Lubis; Siti Nuraisyah; Muhammad Ali Guntur
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.946

Abstract

Sharia insurance is basically based on the principle of help-help (ta'āwun) known as at-ta'mīn, takaful, and tazāmun. In contrast to conventional insurance, sharia insurance emphasizes a mechanism of mutual protection through the management of tabarru' funds  and the use of contracts in accordance with sharia principles. In practice, risk management in sharia insurance is not only an operational technical aspect, but also has a normatively binding legal dimension. This research aims to analyze the legal basis and implementation of risk management in sharia insurance from a juridical perspective. The research method used is normative juridical with a literature approach, through the collection of secondary data sourced from laws and regulations, fatwas of the National Sharia Council of the Indonesian Ulema Council, legal literature, and relevant scientific works. The results of the study show that risk management is an important legal instrument to anticipate uncertainty and potential losses that can hinder the achievement of sharia insurance goals. Risk is understood as uncertainty arising from internal and external factors of the institution. The implementation of risk management must be guided by the provisions of the Financial Services Authority and sharia principles to ensure legal compliance, participant protection, and the sustainability of the sharia insurance business.
Dynamics and Challenges of National Insurance Law in the Context of Globalization Putri Nawarni Harahap; Rizki Khoiril Waladi Siahaan; Siti Fatimah; Adi Syahputra; Fitri Elisa Noviani Simatupang
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.947

Abstract

Globalization has driven cross-border openness in various sectors, including the insurance industry. In this context, Indonesia cannot close itself off the involvement of foreign parties in the implementation of the national insurance business. The existence of insurance companies basically aims to provide protection and solutions to the risks faced by the community, but the influx of foreign capital and companies gives rise to its own legal dynamics, especially related to company ownership, supervision, consumer protection, and national legal sovereignty. This research aims to analyze the dynamics and challenges of national insurance law in the face of globalization currents, especially in relation to foreign ownership regulation and the role of the state in safeguarding national interests. The research method used is normative legal research with a statutory and conceptual approach, through the study of insurance regulations and relevant legal doctrines. The results of the study show that globalization requires strengthening national insurance regulations in order to be able to increase the competitiveness of the domestic insurance industry without ignoring legal protection for the community. In addition, the government's role as a regulator and supervisor is crucial in creating legal certainty and public trust. In conclusion, harmonization between global openness and national legal interests is key in answering the challenges of insurance law in the era of globalization.