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Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum
Published by Universitas Islam Negeri Sunan Kalijaga Yogyakarta
ISSN : 08548722     EISSN : 24430757     DOI : 10.14421/ajish
Core Subject : Religion, Social,
Religion Law, Crime, Criminology & Criminal Justice
2nd Floor Room 205 Faculty of Sharia and Law, State Islamic University (UIN) Sunan Kalijaga, Marsda Adisucipto St., Yogyakarta 55281
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Articles 601 Documents
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Urgensi Pengaturan Zakat: Evaluasi Zakat Sebagai Pengurang Pajak Penghasilan Terhutang ( Taxes-Credit ) dalam Undang-Undang Nomor 11 Tahun 2006 Tentang Pemerintahan Aceh Fuadi Fuadi
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 48, No 2 (2014)
Publisher : Faculty of Sharia and Law - Sunan Kalijaga State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.2014.48.2.425-449

Abstract

Article 192 of Law No. 11 of 2006 on the government of Aceh states that "zakat as a reduction of income taxes payable (taxes credit)," while article 22 of Law No. 23 of 2011 on the management of zakat states that "zakat as a deduction the amount of taxable income (taxes deductable)." therefore there has been a disharmony of the two provisions, and so far the provisions of zakat as a reduction of income tax payable (taxes credit) in Aceh has not been effective yet. The purpose of this study is to investigate the implementation of the provisions of "zakat as a tax deduction payable in Aceh. and what regulation dispute resolution between Article 192 of Law No. 11 of 2006 on the Aceh government with the income tax law in Aceh." The results of the research indicates that the implementation of zakat as a reduction of income taxes payable have not been effective because the central government represented by the Ministry of finance rejected the provision. As for the solution is a) change/void the article such by the competent institutions that formed it; b)apply for a judicial review to the constitutional court; c) apply the principles of law /legal doctrine "lex specialis derogat legi generalis," The President issued the implementing regulations of Article 192 of Law No. 11 of 2006.
Kebijakan Penanggulangan Kejahatan Studi Terhadap Resolusi Kongres PBB VIII/1990 Tentang Computer-Related Crime Ahmad Bahiej; Ach. Tahir Ach. Tahir
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 46, No 2 (2012)
Publisher : Faculty of Sharia and Law - Sunan Kalijaga State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.2012.46.2.%p

Abstract

The research aims at exploring and finding the fact on implementation of resolution of the Nation Union Congress VIII/1990 on Computer-related Crime at State Islamic University of Sunan Kalijaga. It is significant to know what extent the university responds to national and international issues on development of cyber crime. The university, the oldest institution of islamic studies in Indonesia, has moralistic responsibility for encouraging the government in implanting awareness on development and danger of cyber crime for people, in particular for the universitys lectureres, students, and administrative officers. It is a field research strengthened by library data and based on normatively -empirically-qualitatively legal approach. Its objects are curriculum, regul ations, deans or vice deans of academic affairs, Centre for Computer and Information System of State Islamic University of Sunan Kalijaga, and libraries around the university. The data are collected through depth interwiew with the rector or vice rectors, deans or vice deans, director of the centre, chairman of libraries, and several communities of hackers. In addition, the data collection is strengthened by spreading questionnaires to the universitys students in deal with students behaviors on internet.
Sistem Penyelesaian Sengketa Ekonomi Islam: Instrumen Penting bagi Konsep Ekonomi Islam Mendatang Ramlan Yusuf Rangkuti
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 45, No 2 (2011)
Publisher : Faculty of Sharia and Law - Sunan Kalijaga State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.2011.45.2.%p

Abstract

Al-Qadh'(peradilan) merupakan perkara yang disyariatkan di dalam al-Quran dan as-Sunnah. Allah Swt memerintahkan untuk memutuskan hukum atau menghukumi manusia dengan apa yang diturunkan oleh Allah. Rasulullah Saw secara langsung mengadili dan menghukumi perkara yang muncul di tengah-tengah masyarakat dengan hukum-hukum Allah. Rasulullah Saw juga memberikan keputusan dalam beberapa masalah pernikahan, masalah harta, muamalah, dan 'uqbtumumnya; juga dalam masalah hisbahseperti ketika beliau mendapati pedagang di pasar yang mencampur gandum basah dengan gandum kering; dalam masalah mazhlim mengenai penetapan harga; dalam perselisihan antara Zubair bin Awwam dan seorang Anshar dalam masalah pengairan dan sebagainya. Tulisan akan memfokuskan pada penyelesaian sengketa dalam masalah ekonomi Islam.
Studi Komparasi Perhitungan Return Deposito Syari’ah di BSM dengan Deposito Konvensional di Bank Mandiri Syaparuddin Syaparuddin
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 49, No 2 (2015)
Publisher : Faculty of Sharia and Law - Sunan Kalijaga State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.2015.49.2.386-405

Abstract

This  study  aims  to  find  out:  (1)  the  calculating  methode  of time-deposit return in BSM and  Bank Mandiri, and (2) if BSM or Bank Mandiri gives a better time-deposit return to itself and its customers. The result of this study showed that  the return of BSM is  higher  than that of Bank Mandiri. However, the profit which BSM gets is uncertain because the return which will be given to its customers depends on the income of BSM  which  gets.  It  means  that  the  return  of  mudhârabah  time-deposit which  BSM  gives  to  its  customers  is  uncertain,  whereas  the  return  of time-deposit  which  Bank  Mandiri  gives  to  its  customers  is  certain  and almost no any risk will appear.  But if the risk of that is lower, its return will be lower too. If it is so, the public will no get a high profit if they avoid any risk, because the higher return they  will expect, the higher risk they  will  face. Risk and return always have a positive relationship. If the public understand this problem, they will choose the Islamic Bank (BSM) to deposit their money. Abstrak:  Penelitian  ini  bertujuan  (1)  un
Teori-teori Hukum Aliran Positivisme dan Perkembangan Kritik-kritiknya Abdul Halim
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 42, No 2 (2008)
Publisher : Faculty of Sharia and Law - Sunan Kalijaga State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.v42i2.115

Abstract

Positivisme adalah aliran yang sejak awal abad 19 amat mempengaruhi banyak pemikiran di berbagai bidang ilmu tentang kehidupan manusia, terutama dalam kajian bidang hukum. Dalam perkembangannya ilmu hukum mengklaim dirinya sebagai ilmu pengetahuan tentang kehidupan dan prilaku warga masyarakat (yang semestinya tertib mengikuti normanorma kausalitas). Maka kaum positivisme ini mencoba menuliskan kausalitas-kausalitas dalam bentuk perundangundangan. Legal-positivism memandang perlu untuk memisahkan secara tegas antara hukum dan moral. Hukum. bercirikan rasionalistik, eknosentrik, dan universal. Dalam kaca mata positivisme tidak ada hukum kecuali perintah penguasa, bahkan aliran positivis legalisme menganggap bahwa hukum identik dengan undangundang. Hukum dipahami dalam perpektif yang rasional dan logik. Keadilan hukum bersifat formal dan prosedural. Dalam positivisme, dimensi spiritual dengan segala perspektifnya seperti agama, etika dan moralistas diletakkan sebagai bagian yang terpisah dari satu kesatuan pembangunan peradaban modern. Hukum modern dalam perkembangannya telah kehilangan unsur yang esensial, yakni nilai-nilai spiritual. Paham hukum seperti tersebut masih membelenggu pola pikir kebanyakan pakar dan praktisi hukum di Indonesia. Sebagai contoh terlihat dengan jelas pada: (1) Vonis bebas samasekali terhadap Adlin Lis (pembalak hutan) oleh Pengadilan Negeri Medan dan (2) Vonis Majelis Hakim pada tingkat kasasi terhadap Pollycarpus yang menyatakan Pollycarpus tidak terbukti melakukan pembunuhan terhadap Munir sehingga hanya dipersalahkan memalsukan surat. Paham hukum seperti tersebut di atas sangat berbeda dengan paradigma hukum sosiologis yang berangkat dari asumsi bahwa hukum adalah sebuah gejala sosial yang terletak dalam ruang sosial dan dengan itu tidak bisa dilepaskan dari konteks sosial. Hukum bukanlah entitas yang sama sekali terpisah dan bukan merupakan bagian dari elemen sosial yang lain. Hukum tidak akan mungkin bekerja dengan mengandalkan kemampuannya sendiri sekalipun ia dilengkapi dengan perangkat asas, norma dan institusi. Berdasarkan paradigma hukum seperti itulah Majelis Hakim Mahkamah Agung dalam kasus Peninjauan Kembali (PK) terhadap kasus terbunuhnya Munir, berkeyakinan bahwa Pollycarpuslah yang membunuh aktivis HAM Munir.
Qisas Dalam Islam Dan Relevansinya Dengan Masa Kini Zikri Darussamin
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 48, No 1 (2014)
Publisher : Faculty of Sharia and Law - Sunan Kalijaga State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.2014.48.1.%p

Abstract

Qi???in the terminology of Islamic law is a retaliation applied in cases of killing (qi??? f? an-nafs) and of uncritical wounding (qi??? f? m? d?n annafs). Is it now relevance or not to exercise qi???in order to prevent such cases? Nowadays, the debate on this issue continues to flourish, which is apparently hard to concur for those who involve in this debate stand on two different grounds, namely religious belief vs humanistic perspective. Be that as it may, one cannot deny the fact that while qi?h??constitutes one of Islamic doctrines that every moslem uphold, the application of qi?h??itself seems to have greater effects on the society with which they can maintain proper human rights.
Kedudukan Anak di luar Pernikahan Menurut KUH Perdata dan Menurut Hukum Islam Agussalim Andi Gadjong
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 45, No 1 (2011)
Publisher : Faculty of Sharia and Law - Sunan Kalijaga State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.2011.45.1.%p

Abstract

Anak zina menurut KUH. Perdata, dipandang sebagai anak yang sama sekali tidak mempunyai hubungan hukum, berupa kewarisan dan kekeluargaan dengan kedua orang tuanya, namun ia hanya berhak mendapat biaya penghidupan sesuai dengan kemampuannya. Anak zina menurut hukum Islam dipandang sebagai anak yang tidak sah, dan tidak mempunyai hubungan nasab dan kewarisan terhadap bapaknya, melainkan kepada ibu dan keluarga ibunya.
Analisis Kluster Perkembangan Bank Perkreditan Rakyat Syariah (BPRS) di Pulau Jawa M. Fakhri Husein
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 49, No 1 (2015)
Publisher : Faculty of Sharia and Law - Sunan Kalijaga State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.2015.49.1.193-210

Abstract

There is little empirical evidence about the concentration of sharia rural credit banks development in Indonesia. This research is aimed to investigate about the development of sharia rural credit bank, whether is concentrated in the certain cities (as a center of economic growth) or in municipal areas. This research also explores the cluster of sharia rural development bank by using income growth, market share growth and asset growth variables. By analysing 68 sharia rural credit bank (BPRS) in 32 cities and municipals, this research found several interesting facts. First, there is no difference between cities and municipal in Java in terms of income growth, market share growth and asset growth. Second, there are two clusters of BPRS in terms of income growth, market share growth and asset growth variables. This research can be benefited by government and regulators to design and implement the sharia bank development strategy.
Konsep Penerapan Syariat Islam dalam Pencegahan Perilaku Menyimpang pada Remaja SMA Kota Banda Aceh Abubakar Abubakar
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 43, No 2 (2009)
Publisher : Faculty of Sharia and Law - Sunan Kalijaga State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.v43i2.105

Abstract

This article is purposed to know how concept, system and obstacles in implementing Syariah (Islam Law) in preventing misbehaviours on senior high school effectively. The respondences of this research come from related agencies, either Islam Law Department, School, Student Organization. Data collection was done by questionnaires, interview, workshop. The results of concept prevention deviate behaviour on teenages of Senior High School of Banda Aceh are: a) Direct Prevention Concept, Direct Prevention Concept is concept which assumed immediately can prevent misbehaviour of either teenages or the other age; (b) Indirect Prevention Concept, this kind of prevention is planning and sustainable attempts which can be used to prevent also can reduce one or groups intention to do disgraceful actions against values of Syariah (IslamLaw); (c) Guiding Concept, guiding is an effort of Syariah Department in giving and enhancing understanding to teachers and students regarding with True Syariah Implementation, along with sanctions faced as consequences of violationvalues; (d) Violation Prevention through Identification of Place and Violation Forms, and (e) Problems found by Department of Syariah in Preventing Deviate Behaviours Teenages in Senior High School Particularly.
Mahzab Sunan Kalijaga (Refleksi Setengah Abad Genealogi Epistemologi Studi Ilmu Hukum Islam Integratif di Fakultas Syariah dan Hukum UIN Sunan Kalijaga: 1963-2013) Waryani Fajar Riyanto
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 47, No 2 (2013)
Publisher : Faculty of Sharia and Law - Sunan Kalijaga State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.2013.47.2.%p

Abstract

The title above, exactly as the title of the book that has been preparedby the writer to welcome half century (50 years) of the age of Faculty of Syariahand Law UIN Sunan Kalijaga: 1963-2013, which may God willing, will be launchedin the middle of 2014. Here the author deliberately uses the term Mazhab SunanKalijaga, to summarize the four types of epistemology nodes that have ever beenflourished in the FSH, namely: Indonesian Fiqh, Indonesianizing of IndonesianFiqh, Mazhab Jogja, and Integration-Interconnection. By the historical, critical,and analytical approaches, this initial study is expected to provide enlightenmentand the making smart effort of history for FSH.

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