Nurani: Jurnal Kajian Syari'ah dan Masyarakat
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Reception of Law Worship:The Experiences of Muslims Worship During Pandemic Covid-19
Full text linkThe reception of law worship during the pandemic Covid-19 is a pattern that is very important to reflect on as a lesson learned after the Covid-19 pandemic. This study, in addition to providing a conceptual understanding of Muslim religious law receptions pattern during the pandemic Covid-19, also to reflects this reception contextually. This study uses a qualitative descriptive approach. Data collection was carried out through an interview process with Muslims who actively carried out worship activities in the congregation during the pandemic Covid-19 at the Kotagede Mataram Gede Mosque. The analysis in this study was carried out through the process of reducing, describing, and inductively interpreting the data, to obtain a classification and conclusion regarding Muslim religious law reception pattern. This study found that the Muslim worship law reception pattern during the pandemic Covid-19 was not least carried out through three contexts, namely; reception in the context of adaptation, reception in the context of negotiation, and reception in the context of resistance. This study also recommends the importance of comparing Muslim worship law reception patterns in a more macro context
Critical Review on Financial Reporting Practices by Islamic Banks: (Comparison between AAOIFI and IFRS)
Full text linkThis paper summarizes the findings of a comparative critical examination of the financial reporting methods of Bank Al-Barakah, BTPN Syariah, and Maybank Islamic Berhad. Due to the discrepancy between theory and practice, several past studies have found that Islamic banks need to alter the implementation of their financing facilities. This fact requires clarification. The research employs the quantitative descriptive method and theoretical with secondary data sources derived from literature research, as well as the IASB Conceptual Framework, AAOIFI Conceptual Framework, Resolution 2 of the Sharia Advisory Committee of Bank Negara Malaysia (SAC BNM), Statement of Islamic Financial Accounting Standards (PSAK Syariah), and other related references. The findings of this study indicate that AAOIFI and IFRS interpret the objectives of financial reporting differently. AAOIFI serves sharia principles as an intrinsic component of financial reporting, whereas IFRS implements neutrality of financial reporting from religion or standard components. Overall, the authors of this article maintain that Islamic banks conform to AAOIFI criteria for all of its components, including financial reporting objectives, key accounting assumptions, and SLM-based revenue estimation
Istihsan Concept in Multi Contract Online Transactions of Go-Food Services in The Go-Jek Application
Full text linkTechnological developments are very influential on the lives of the world\u27s people, one of which is used for business purposes or known as Electronic Commerce (E-Commerce). Several E-Commerce facilities such as online transportation, online payments, online shopping, are practical facilities that are in great demand by the public. As an online food delivery service known as Go-Food. Go-Food application transactions or food orders have several contracts (multi-contract). This research is a field research. The data collected is analyzed descriptively qualitatively, that is, describes as clearly as possible the related data, then concluded deductively, that is, draws conclusions from statements that are general to specific. So that understanding the research results can be easily understood and understood. Some of the contracts in Go-Food transactions are as follows: PT. Go-Jek and merchants. PT. Go-Jek with merchants is an ijarah agreement. Transactions between Pt. Go-Jek and Driver, a collaboration between Go-Jek and drivers and known as the cooperation system (Syirkah). Contract between the consumer and the driver, if the consumer makes a payment using his own go-pay system, the transaction that occurs between the two is buying and selling, but if it is in cash, then there is a wakalah contract, here it will also be a qardh contract because the consumer owes it to the driver. Contracts between drivers and merchants, there are buying and selling activities between drivers and merchants, buying and selling represented by the driver to the merchant, representative transactions like this in Islamic law are known as wakalah contracts. With the istihsan method, economic activities that provide convenience and good benefits without harm and injustice to mankind can be answered and proven by the istihsan method, so that sharia economic activities can always exist and can compete with conventional economics
Restorative Justice in the Implementation of Diversion Against Child Criminal Victims
Full text linkOne solution that can be taken in handling cases of child crime is a restorative justice approach. Therefore, Police investigators are required to have the right options to carry out diversion activities in handling child criminal cases. The purpose of this study was to examine the implementation of restorative justice by North Lampung Police investigators and the victims’ in carrying out diversion. The method used in this study is the normative legal method. The approach used is an empirical juridical approach, in this case relating to the implementation of restorative justice in the implementation of diversion against victims of child crime. This research conducted in Polres Lampung Utara, Indonesia. Based on the results of the study, it was concluded that restorative justice refers to the second precept in Pancasila and carrying out the investigation based on the provisions of KUHAP, Law concerning the Juvenile Criminal Justice System, Law concerning Child Protection and Law concerning Child Protection. Meanwhile, the implementation of restorative justice is to prevent the repetition of criminal acts committed by children and keep children away from the negative influences and implications of the judicial process. The inhibiting factors are the lack of coordination between agencies carrying out diversion at the investigation level, understanding of the meaning of diversion, lack of public trust in the rules for implementing diversion and regulations regarding supervision of the implementation of the results of the diversion agreement
Sharia Economic Dispute Settlement Between Religious Courts And Basyarnas
Full text linkThis study aims to examine the settlement of sharia economic disputes that arise in the event of a dispute between the two parties. This study will answer the formulation of the problem, namely: Why can the settlement of sharia economic disputes be resolved through the Basyarnas and the Religious Courts? the impact of resolving sharia economic disputes through Basyarnas and the Religious Courts; Basyarnas status after the enactment of Law Number 50 of 2009 concerning the Second Amendment to Law Number 7 of 1989. In this study, the authors used literature research, then analyzed it using content analysis methods related to the problems studied. The research method used is a normative juridical research method. The results of this study state that the birth of Law Number 03 of 2006 which has been updated with Law Number 50 of 2009 has brought major changes to the existence of the current Religious Courts, one of the fundamental changes is that the Religious Courts have the authority to examine, hear, and resolve sharia economic disputes through litigation. The settlement of sharia economic disputes as regulated in Law Number 30 of 1999 has been carried out by Basyarnas and is still used as a non-litigation institution authorized to resolve disputes
The Law of Dropshiping Buying According to Madzhab Malikiyah and Syafi\u27iyah
Full text linkThis study aims to examine the sale and purchase of dropshipping which fall into the category of Salam, Ijarah and Wakalah contracts and laws according to the Malikiyah and Syafi\u27iyah schools of thought. The research method used is qualitative with primary data sources obtained by interviewing the sources, with secondary data in the form of literature studies of previous research and fiqh books of the Malikiyah and Syafi\u27iyah schools. The results of the study show that the dropshipping buying and selling system is included in Salam, Ijarah and Wakalah contracts, as Syafi\u27iyah\u27s opinion allows salam contracts which have a short estimated delivery time, called salam haal and with cash advance payments when the transaction takes place. As for the Maliki school, it does not allow the salam haal contract because the estimated time for delivery of the goods is short
Dharurah and the Realization of Maqashid Sharia: Analysis of the Implementation of Islamic Legal Maxims on Emergency
Full text linkContemporary issues and phenomenon that occur in society experience development from time to time. References and arguments in the Qur\u27an and sunnah sometimes do not explain the law on the issue specifically. Excavation of the law by using qawa’id fiqhiyyah which has been formulated by the scholars is important. Especially in conditions of emergency and compulsion that require in-depth studies to establish laws on issues that provide a certain level of difficulty for humans. This study aims to review the concept of emergency in the perspective of fiqh by examining its correlation to the achievement of maqashid syariah by focusing on the application of qawa’id fiqhiyyah related to emergency. This research is a qualitative research using a literature study approach by doing literature review on Islamic legal maxim, maqashid sharia, and dharurah. The results of this study indicate that dharurah is a condition that positions humans in a condition of being forced to do something that is forbidden or to leave something that is obligatory. Islamic law provides rukhshah for the difficulties experienced by humans as a guarantee to realize maqashid syariah. Legal determination of the waivers granted is carried out by referring to the arguments of the Qur\u27an, sunnah and ijma\u27 as well as by applying qawa’id fiqhiyyah related to emergencies.
 
Ahmad Ibrahim and the Islamization of law in Malaysia
Full text linkThis article aims to explore the work and contribution of Ahmad Ibrahim (1916-1999) in his effort to Islamize law in Malaysia. It discusses in depth his method to apply Islamic law as set forth in his works and the consistent effort in striving to espouse and bring about harmonization of Islamic and civil law of the British colonies. The study is based on qualitative method using primary and secondary sources. The data was systematically analyzed in a descriptive, historical and comparative manner. The finding shows that Ahmad Ibrahim has bring about unprecedented reform in the administration of Islamic law in Malaysia and espoused instructive ways for the realization of the maqasid and shariahization spirit in contemporary context. He had constructed and formulated comprehensive and unprecedented structure of instructive and highly possible method to Islamize law and to bring about harmonization of Islam and civil law in Malaya by espousing for independent legal and criminal administration of Islamic law and formation of the highly anticipated Shariah court in Malaya
Corporate Social Responsibility Programs In the Principles of Sharia Economic Law
Full text linkLimited Liability Companies a role in economic development and must be responsible for the surrounding environment in its business activities, known as CSR. Thus, it is necessary to know the arrangements regarding the CSR program. Reviewing the CSR program from the point of view of sharia economic law is also necessary. Therefore, researchers conducted research related to the CSR program to examine the program based on the principles of Islamic economic law. This research is qualitative research using secondary data. Data was collected through a documentation study. Data analysis technique was carried out in qualitative descriptive. This study found that arrangements regarding CSR programs must pay attention to ethical, moral, and mandatory principles for Limited Liability Companies. This principle is compatible with the principles of sharia economic law, such as the principle of permissibility, the principle of freedom of contract, the principle of agreement, the principle of binding promises, the principle of balance, the principle of benefit, and the principle of justice. CSR in the perspective of Sharia Economic Law, is a consequence of Islamic teachings. It means that a company must not be concerned with itself but must also pay attention to the surrounding environment
The Responsibility of Compesation Charge in Environmental Pollution for Consolidated Actor Companies
Full text linkThe rise of pollution and environmental destruction due to human actions in the environment utilizing and even intentionally polluting or destroying the environment in people\u27s lives. When a default occurs, companies as legal subjects are responsible for paying costs and interest in addition to compensation. They are also responsible for paying compensation if they conduct an illegal act.. The issue in this research How The Responsibility Of Compesation Charge In Environmental Pollution For Consolidated Actor Companies. The purpose of this study is to find out the form of responsibility of Compesation Charge in Environmental Pollution for Consolidated Actor Companies. The method used is Normative.The author\u27s consideration of this issue leads to the conclusion that the special provisions of Article 122 of Law Number 40 of 2007 addressing Limited Liability Companies supersede the provisions of Article 87 paragraph (2), which are now general provisions. Therefore, Lex specialis derogat legi generali—the rule that special provisions take precedence over general laws—applies in this situation. As a result, the provisions of Article 122 of Law Number 40 of 2007 regarding Limited Liability Companies supersede those of Article 87 paragraph (2) of Law Number 32 of 2009 regarding Environmental Protection and Management