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Contact Name
subehan khalik
Contact Email
subehan.khalik@uin-alauddin.ac.id
Phone
+6282293315131
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subehan.khalik@uin-alauddin.ac.id
Editorial Address
Fakuiltas Syariah dan Hukum UIN Alauddin Jl. H.M. Yasin Limpo No. 36 Samata Gowa
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Kab. gowa,
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INDONESIA
Al-Risalah : Jurnal Imu Syariah dan Hukum
ISSN : 22528334     EISSN : 25500309     DOI : -
Core Subject : Religion, Social,
The journal Al-Risalah contains works whose material focuses on the results of research and thoughts related to the development of scientific disciplines, both sharia and legal disciplines in general. Also works covering thoughts that integrate religious disciplines (sharia) and legal disciplines in general. The scope of this journal includes: Jurisprudence Ushul al-Fiqh Tafseer and Ulumul Quran Hadith and Ulumul Hadith Islamic Politics and Thought International Relations in Islam Civil law Criminal law International law
Arjuna Subject : Ilmu Sosial - Hukum
Articles 220 Documents
Ijmaʿ on the Prohibition of Bank Interest: A Critical Analysis of Yusuf Al-Qaradawi’s View (1926–2022) Aziz, Jamal Abdul; Rohmah, Umdah Aulia; Al-Qarni, Royyan Quwais; Pamuji, Rino Agus; Yanuar, Faiz
Al-Risalah VOLUME 26 NO 1, MAY (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.65626

Abstract

Throughout Islamic history, the prohibition of interest has faced diverging opinions with sharp disagreements between those who forbid and allow it. Despite this, Yusuf al-Qaradawi (1926-2022), a prominent contemporary scholar, views the prohibition of bank interest as ijma (consensus) that is indisputable. This view appears unusual given the strict theoretical requirements in usuliyyah to claim ijma. This article traces al-Qaradawi's argumentation regarding the consensus on bank interest and analyzes it using the usul fiqh theory of ijma. This is qualitative research relying on literature, specifically al-Qaradawi's works, analyzed via triangulation, namely the use of deductive and inductive methods in a proportional manner. The study finds that al-Qaradawi’s claim rests on agreements by international Islamic bodies, including Al-Azhar (1965), the Fiqh Academy of Makkah (1985), and the OIC Fiqh Academy in Jeddah (1986). However, when analyzed through ijma theory, this claim fails to meet essential elements, specifically the requirement for unanimous agreement among all mujtahids globally without exception. The conference attendees did not fully represent all mujtahids worldwide, making total  consensus impossible. Consequently, the argument lacks the binding force of ijma and remains a non-binding ijtihad or fatwa. In general, it can be affirmed that the laws of ijmak in fiqh are essentially only claims, because the evidence of the achievement of ijmak as stipulated in the fiqh proposal can never really be shown.
Law Enforcement Against Children as Perpetrators of Aggravated Theft Committed Jointly: A Case Study of Decision Number: 26/Pid.Sus-Anak/2020/PN.Son Ari Iswandy Sihombing; Janpatar Simamora; Jusnizar Sinaga
Al-Risalah VOLUME 26 NO 1, MAY (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.65955

Abstract

This study analyzes the criminal liability of children as perpetrators of theft with joint aggravation and the judge’s legal considerations in Decision Number 26/Pid.Sus-Anak/2020/PN.Son. The research is motivated by the increasing involvement of children in serious crimes, which raises normative tension between the principle of ultimum remedium in juvenile justice and the practical tendency to impose imprisonment, particularly in cases involving aggravating circumstances or recidivism. Within the framework of Law Number 11 of 2012 concerning the Juvenile Criminal Justice System, law enforcement is required to prioritize protection, rehabilitation, and the best interests of the child. This study employs a normative juridical method using statutory and case approaches, focusing on the application of Article 363 paragraph (2) of the Criminal Code and relevant provisions governing juvenile criminal responsibility. The findings indicate that the elements of aggravated theft committed jointly were legally fulfilled, thereby establishing the child’s criminal liability. The judge imposed a sentence of one year and six months’ imprisonment based on juridical considerations, evidentiary facts, and the child’s personal circumstances, while formally referring to the principle of the best interests of the child. The contribution of this research lies in evaluating the consistency of judicial reasoning in applying the best interests principle in aggravated theft cases involving children, as well as assessing whether the decision reflects proportionality, legal certainty, and substantive justice within the juvenile criminal justice system.
Legal Analysis of the Appointment of Guardians for the Protection of Minors Based on a Will in Indonesian Civil Law: A Study of Court Decision No. 184/Pdt.G/2022/PN Medan Sulastri Febriana Purba; Janpatar Simamora; Ria Juliana Siregar
Al-Risalah VOLUME 26 NO 1, MAY (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.66045

Abstract

Minors are legally considered incapable of performing legal acts and therefore require legal protection through guardianship. In civil law, guardianship functions as a substitute for parental authority over children who are not under the care of their parents, including the management of the child’s personal and property interests. One form recognized in Indonesian civil law is testamentary guardianship, namely the appointment of a guardian through a will. However, in practice, the implementation of testamentary guardianship does not always align with the best interest principle of the child, particularly when the guardian’s authority may potentially affect the protection of the child’s rights and assets. This study aims to analyze the legal validity of testamentary guardianship and examine the judge’s legal considerations in determining guardianship in Medan District Court Decision Number 184/Pdt.G/2022/PN.Mdn. The research employs normative legal research using statutory, conceptual, and case approach methods. Primary legal materials include provisions of the Indonesian Civil Code concerning guardianship, while secondary materials consist of legal doctrines and relevant scholarly literature. The findings indicate that the appointment of a guardian through a will is not absolute and must be assessed against the best interest principle. Judges evaluate several factors, including the legal validity of the will, the moral integrity and responsibility of the proposed guardian, and the emotional relationship between the guardian and the child. This article contributes to the development of civil law discourse by highlighting the limitations of testamentary guardianship in practice and emphasizing that guardianship should function primarily as a mechanism of child protection, rather than merely as a legal instrument for controlling or managing the child’s assets.
The Justice System Perspective in Criminal Law Policy on the Obligations and Responsibilities of Parents to Prevent Child Oemar, Hafiz Alif; Riza, Faisal
Al-Risalah VOLUME 26 NO 1, MAY (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.66071

Abstract

Crimes committed by children need to be addressed through legal obligations and responsibilities in the care, guidance, and supervision of children. Criminal law policies for crimes committed by children need to be made an integral part of the criminal justice system. Therefore, an in-depth legal study is needed to understand the Criminal Law Policy on Parental Obligations and Responsibilities in Preventing Child Crime. This study uses a normative legal research method with a legal approach, a review of the National Criminal Code and the Child Protection Law. The results of the study indicate that the regulation of parental obligations and responsibilities in criminal law policies has not been formulated systematically and integrated, so its effectiveness is limited in preventing child crime. It is concluded that the importance of reformulating criminal law policies oriented towards a preventive and restorative approach, prioritizing the principle of the child's best interests. This study is limited to criminal law threats related to parental obligations and responsibilities in preventing child crime.
The Position of a Marriage Agreement in Providing Legal Protection Against the Impact of Infidelity Jannati, Shafiya Zilfa; Ginting, Lilawati
Al-Risalah VOLUME 26 NO 1, MAY (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.66099

Abstract

This study aims to analyze the position and function of prenuptial agreements in the Indonesian marital law system and their role in providing legal protection to parties harmed by infidelity. Infidelity is one of the main causes of marital breakdown that not only generates moral and psychological consequences but also produces legal and economic implications, particularly regarding the division of joint property and the fulfillment of post-divorce rights. This research employs a normative legal method using statutory and conceptual approaches supported by primary, secondary, and tertiary legal materials obtained through literature review. The findings show that prenuptial agreements function as a special legal instrument (lex specialis) that allows spouses to regulate deviations from the joint property regime as long as such arrangements do not contradict statutory law, religious values, and public morality. The legal development following Constitutional Court Decision Number 69/PUU-XIII/2015 expands the timeframe for making marriage agreements so that they may be concluded before or during the marriage. This development strengthens the function of prenuptial agreements as a preventive and repressive mechanism of legal protection against potential marital disputes, including those caused by infidelity. However, the scope of such agreements is legally limited because private parties cannot stipulate criminal sanctions for adultery, as criminal liability may only be determined by statutory law. Nevertheless, prenuptial agreements may regulate various civil consequences, including provisions concerning the division of property, maintenance obligations, compensation, and the protection of the rights of wives and children in the event of divorce due to infidelity. Therefore, a marriage agreement serves not only as an instrument for managing marital assets but also as a legal protection mechanism that anticipates the civil consequences of infidelity within the Indonesian marital law framework.
Analysis of Legal Protection for Buyers in the Transfer of Apartment Unit Rights Prior to the Signing of the Deed of Sale and Purchase Veronika Waruwu; Martono Anggusti; Samuel F. B. Situmorang
Al-Risalah VOLUME 26 NO 1, MAY (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.66108

Abstract

The increasing demand for housing in urban areas has encouraged the development of apartment buildings as an alternative solution to meet residential needs. In practice, transactions for the sale and purchase of apartment units are often conducted before the completion of construction through a Sale and Purchase Binding Agreement (Perjanjian Pengikatan Jual Beli/PPJB), which raises legal issues related to ownership certainty and legal protection for buyers. This study aims to analyze the legal regulations governing ownership and the transfer of rights to apartment units, as well as to assess the binding force of the PPJB as an instrument of legal protection for buyers prior to the execution of the Deed of Sale and Purchase (Akta Jual Beli/AJB). This research employs a normative legal research method using a statutory approach and a conceptual approach. The analysis is conducted qualitatively on primary, secondary, and tertiary legal materials. The results indicate that legal ownership of apartment units arises juridically only after the fulfillment of legal requirements, including the completion of construction, the separation of apartment units, the execution of the Deed of Sale and Purchase before a Land Deed Official, and the issuance of a certificate in the buyer’s name. The PPJB merely creates a personal legal relationship and therefore does not transfer proprietary rights to the buyer. Consequently, in cases where the developer defaults or becomes bankrupt, buyers who only hold a PPJB are positioned as concurrent creditors and do not possess preferential rights over the bankruptcy estate. These findings demonstrate the limitations of legal protection for apartment buyers at the pre-AJB stage, highlighting the need for stronger regulatory measures to ensure legal certainty and consumer protection in apartment transactions.
Transfer Pricing as an Instrument of Tax Avoidance in Multinational Corporations: Challenges in Law Enforcement and the Implementation of the Arm’s Length Principle in Indonesia Sagala, Wilson; Anggusti, Martono; Sihotang, Januari
Al-Risalah VOLUME 26 NO 1, MAY (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.66298

Abstract

The development of economic globalization has encouraged increased activity of multinational companies operating across jurisdictions, thus opening up opportunities for tax avoidance practices through transfer pricing mechanisms. This practice is often used to move profits from countries with high tax rates to countries with lower tax rates, which in the end can reduce state revenues and lead to injustice in the tax system. This research aims to analyze the legal enforcement mechanism for tax avoidance practices through transfer pricing in multinational companies based on Minister of Finance Regulation Number 172 of 2023 and identify the juridical obstacles faced by the Directorate GeneralTax in its application.The research method used is normative juridical legal research with a qualitative approach through literature study of statutory regulations, legal literature and related documents. The research results show that law enforcement against transfer pricing practices in Indonesia is carried out through administrative mechanisms which include the stages of monitoring at-risk taxpayers, examining transfer pricing, determining fiscal corrections, issuing Tax Assessment Letters, as well asdispute resolution through objections and appeals to the Tax Court.Even though regulations have been updated through PMK Number 172 of 2023 by adopting the arm's length principle in accordance with international standards, its implementation still faces legal obstacles such as limitations in harmonization of domestic regulations with international standards and structural complexitymultinational company.Therefore, it is necessary to strengthen regulations and institutional capacity to increase the effectiveness of supervision and enforcement of transfer pricing laws in Indonesia.
The Domicile Requirement for Village Heads After Constitutional Court Decision No. 128/PUU-XIII/2015 and Its Implications for the Administration of Village Governance Rut Simatupang; Janpatar Simamora; Hisar Siregar
Al-Risalah VOLUME 26 NO 1, MAY (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.66475

Abstract

This study aims to analyze the dynamics of regulating domicile requirements for Village Head candidates and their implications following Constitutional Court Decision Number 128/PUU-XIII/2015 on village governance. Although the decision removed domicile restrictions to guarantee equal constitutional rights, previous studies have focused more on its normative and constitutional aspects than on its sociological impact on village communities with strong local values. This study fills that gap by examining how the removal of domicile requirements affects social acceptance, leadership legitimacy, and the effectiveness of village governance. Using an empirical juridical method with a descriptive qualitative approach, this research collected primary data through in-depth interviews with community leaders, village officials, and villagers, while secondary data were obtained from regulatory documents and relevant literature. The findings show that the implementation of the Court’s decision is still marked by social resistance, as communities tend to trust local candidates more because they are considered to better understand village customs and social conditions. At the same time, the inclusion of non-local candidates has encouraged higher competency standards in village political competition. The novelty of this study lies in showing that the implications of the Court’s decision extend beyond the protection of constitutional rights to include changes in social legitimacy and leadership effectiveness at the village level. These findings are significant in indicating that effective village governance depends not only on managerial competence, but also on the elected Village Head’s ability to adapt to local wisdom and community values.
Legal Liability of Insurance Companies for Unlawful Acts Arising from the Unilateral Cancellation of Life Insurance Policies: A Study of Decision No. 4943 K/Pdt/2024 Simanjuntak, Sabriani Royana; Nababan, Roida; Habeahan, Besty
Al-Risalah VOLUME 26 NO 1, MAY (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.66488

Abstract

The development of Indonesian positive law has provided more detailed guidelines regarding procedures for policy cancellation, disclosure obligations, and mechanisms for objections by policyholders, affirming that insurance companies may not unilaterally cancel policies unless supported by clear legal grounds and carried out in accordance with lawful procedures. This study aims to analyze the legal liability of insurance companies for unlawful acts and to examine judicial considerations in Decision No. 4943 K/Pdt/2024. The research employs a normative juridical method using statutory, case, and conceptual approaches, with data obtained through library research and analyzed qualitatively using legal reasoning analysis. The findings indicate that unilateral cancellation of an insurance policy without lawful grounds constitutes a violation of law that gives rise to legal liability for the insurance company, as such actions fulfill all elements of an unlawful act under Article 1365 of the Indonesian Civil Code, namely the existence of an act, fault, damage, and a causal relationship. The Supreme Court emphasized that insurance companies cannot evade liability on unilateral grounds, as the refusal to pay claims and cancellation of policies contradict the principles of pacta sunt servanda and good faith; therefore, insurers are obliged to compensate the injured party. The implications of this decision confirm that the legal liability of insurance companies is firm and cannot be set aside, while also strengthening legal protection for policyholders and reinforcing the application of good faith and legal certainty in insurance practices in Indonesia.
Legal Liability of Securities Crowdfunding Platforms in Protecting Digital Investors: An Analysis of POJK No. 17 of 2025 Lingga, Ebenni; Martono Anggusti; Ria Juliana Siregar
Al-Risalah VOLUME 26 NO 1, MAY (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.66505

Abstract

The Study aims to analyze the obligations of Securties Crowdfunding platform operators in omplementing due diligence and anti fraud strategiws, as well as ti determine the limits of their leal liability for investor losses under POJK Number 17 of 2025 and POJK Number  12 of 2025. This research employs a normative juridical method with statue and conceptual approach, supported by digital documentation studies and limited digital observation to examine the alignments between legal norms and their practical implementation. The finding that platform operatos play a strategyc role as gatekeepers in ensurig transoparency and investor protection through the implementation of due diligence and anti fraud mechanisms.However, in practice, these obligations have not been optimally in preventing post disbursement fraud, futhermore, a regulatory gap is identified regarding the absence of obligation to verify investor,s source of funds, This studry concludes that platform liability is conditional and must be determined base on the analysis of the causes of loss potentially extending ti civil, admnistrative. And criminal lability in the cases of negligence or legal violations.