Al-Ahkam: Jurnal Ilmu Syari’ah dan Hukum

Judicial Oversight and the Role of the Comptroller General in Insolvency Disclosure

2024-10-06T07:31:18+07:00

This study aims to clarify the legal framework and procedural steps required for the Comptroller General of Companies in Jordan to request the disclosure of insolvency applications, as well as the oversight conditions and judicial controls applied to these powers. Employing a normative legal research method, the study analyzes relevant legislative texts, focusing on Article 193 of the Jordanian Companies Act, to elucidate the comptroller’s authority to enforce compliance and monitor companies’ adherence to statutory obligations from the point of registration onward. The study’s findings indicate that the comptroller derives explicit authority under Article 193 to submit insolvency notifications, highlighting an imperative for additional punitive measures against companies that obstruct the comptroller’s oversight. This enhancement is essential for fortifying both preventative and punitive regulatory functions, thus promoting early identification of corporate insolvency risks and strengthening governance. The study implies that reinforcing the comptroller’s oversight powers with stricter enforcement mechanisms would significantly improve regulatory efficacy, encouraging a more transparent and accountable corporate sector in Jordan.

Strengthening Law Enforcement and Public Awareness to Combat Human Trafficking in Indonesia

2024-10-05T07:19:27+07:00

Human trafficking remains a significant human rights issue in Indonesia, despite the nation’s comprehensive legal framework aimed at preventing crime and upholding justice. This pervasive problem predominantly targets women and children, exploiting their vulnerability through forced labor, sexual exploitation, and slavery. The increasing prevalence of human trafficking highlights gaps in law enforcement, insufficient government commitment, and limited societal awareness, making it urgent to strengthen preventive measures and legal implementation. This study seeks to analyze the challenges in combating human trafficking while exploring strategies to enhance law enforcement and public participation. Employing a qualitative approach, the research utilizes library-based methods with data collected through document analysis, focusing on Law Number 21 of 2007 concerning the Eradication of the Crime of Human Trafficking. The findings reveal significant shortcomings in legal enforcement due to inadequate budget allocation, poor coordination among stakeholders, and the lack of robust community education. Despite the legal framework’s potential, the government’s efforts in ensuring security, developing infrastructure, and addressing societal awareness remain insufficient. The study emphasizes the need for harmonized regulations, increased resource allocation, and cultural and gender-sensitive approaches to strengthen protection and rehabilitation initiatives. By fostering public awareness, regular program evaluation, and collaborative reforms, Indonesia can address the systemic challenges and adopt a holistic strategy to combat human trafficking effectively, ensuring justice for victims and preventing further exploitation.

The Implementation of Referendum as a Limitation to Autocratic Legalism in the Formation of the Nusantara Capital City Law

2024-11-25T10:32:50+07:00

This study employs a normative legal research method to analyze the rule of law, legal doctrines, and principles related to the implementation of referendums as limitations on legislative authority. Using a statutory approach, the research examines relevant Indonesian legislation, including the 1945 Constitution, Law Number 12 of 2011 on the Formation of Legislation, and the IKN Law. Primary legal materials, such as key statutes, and secondary legal materials, including academic literature, form the basis of the analysis. The study also incorporates comparative insights from South Korea's Constitutional Court decision on capital relocation. Findings reveal that referendums, while essential to participatory democracy, have been marginalized in Indonesia following the repeal of referendum provisions. Furthermore, the study critiques the legislative process of the IKN Law, highlighting its limited public participation and potential indicators of autocratic legalism. By analyzing compliance with democratic principles and the rule of law, the study identifies critical issues, such as co-optation of legislative power, constitutional violations, and compromised judicial independence, emphasizing the need for robust safeguards to prevent authoritarian tendencies in democratic systems. This research contributes to understanding the intersection of legal frameworks, public participation, and governance in Indonesia and beyond.

Enhancing the Legal Framework: Optimizing Zakat as an Income Tax Deduction in Indonesia

2024-11-30T19:07:01+07:00

This research aims to comprehensively examine the implementation of zakat policy as a deductible component of taxable income in Indonesia. The study adopts a qualitative approach, utilizing primary sources such as the Qur’an, Hadith, Law No. 23/2011 on Zakat Management, and relevant tax regulations. Data were collected through a literature review and analyzed descriptively to interpret and explain the findings. The study concludes that, under positive law, zakat as a deduction from taxable income is governed by Article 22 of Law No. 23/2011, further reinforced by the Indonesian Ulema Council’s Fatwa No. 3 of 2003 on Zakat on Income/Profession. Zakat payments from official institutions such as BAZNAS can be deducted from taxable income. An example of this implementation is in Aceh Province, as stipulated in Article 192 of Law No. 11/2006 on the Government of Aceh. These findings highlight the potential of the zakat policy to alleviate the double burden faced by Muslim taxpayers while fostering economic redistribution. This research contributes by providing recommendations to strengthen the legal framework and enhance public education to maximize the benefits of zakat policy. Such efforts aim to improve tax compliance and promote social welfare through the synergy between tax and zakat systems.

Integrating Electronic Information and Transaction Law (UU ITE) and Islamic Criminal Law: Addressing Malware-Based Data Theft

2024-12-21T22:37:54+07:00

This study examines the phenomenon of information theft using malware, analyzed through the lens of Indonesian criminal law under Law No. 19 of 2016 on Electronic Information and Transactions (UU ITE) and Islamic criminal law principles. The research focuses on the legal implications and measures to address cybercrime, particularly data theft, in the digital era. Employing a normative juridical approach, the study analyzes primary and secondary legal materials, including statutory provisions, case laws, and relevant literature. Findings reveal that UU ITE provides detailed mechanisms for criminalizing and penalizing perpetrators of malware-based data theft, emphasizing preventive and repressive actions. From the perspective of Islamic criminal law, such acts are categorized under ta’zīr punishments, as they harm individuals and society by violating the principles of amanah (trust) and maslahah (public interest). The study concludes that while UU ITE effectively addresses cybercrime, integrating Islamic legal principles could enhance the ethical foundation of law enforcement, fostering a balanced approach between punitive measures and moral guidance. This research contributes to the discourse on harmonizing modern legal frameworks with religious values to strengthen cybersecurity law enforcement.

Balancing Faith and Fairness: A Maqāṣid al-Sharīʻah Perspective on Regulating Repeated Hajj in Indonesia

2024-12-21T22:15:08+07:00

This study explores the phenomenon of repeated Hajj through the perspective of maqāṣid al-sharīʻah (the objectives of Islamic law), focusing on its social, economic, and spiritual implications. Employing a juridical approach enriched with maqāṣid analysis, the research examines Islamic legal texts, government regulations, and empirical data concerning the implementation of Hajj in Indonesia. The findings categorize repeated Hajj as makruh litanzih (discouraged) due to its adverse effects, such as extended waiting times, economic inefficiencies, and heightened health risks for elderly pilgrims. Notably, over 60% of Indonesian Hajj pilgrims are above 60 years old, with waiting periods spanning 20 to 40 years in some regions. This study advocates redirecting financial resources toward supporting others' Hajj, a practice more aligned with maqāṣid principles by prioritizing public welfare (maslahah). It underscores the need for stricter regulations, greater public awareness of contextual Hajj laws, and the application of taisīr fiqh (facilitative jurisprudence) to encourage balanced worship practices. Practical recommendations include prioritizing first-time pilgrims, implementing health screenings, and fostering a collective understanding of maqāṣid-based priorities. By integrating maqāṣid principles, this research contributes to contemporary Islamic legal discourse, offering a framework for reforming Hajj policies in Indonesia. The proposed approach aims to create a more equitable, sustainable, and socially responsible pilgrimage system, aligned with the higher objectives of Islamic law.