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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam
Muhammad Hendri Yanova
Faculty Of Islamic Studies, Universitas Islam Kalimantan MAB, Banjarmasin, Indonesia.
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Zakat as a Deduction from Taxable Income (Effectiveness Study of Article 22 of Law on Zakat Management Number 23 of 2011 Banjarmasin City) Parman Komarudin; Yati Nurhayati; Muhammad Hendri Yanova; David Fuad Habibie; Khairul Anam
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol 21, No 1 (2022): PENA JUSTISIA
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.211 KB) | DOI: 10.31941/pj.v21i1.2727

Abstract

This study aims to analyze Article 22 of Law on Zakat Management Number 23 of 2011, in which zakat paid to agencies/institutions authorized by the government can be deducted from taxable income in the city of Banjarmasin. The research method used is the sociology of law (socio-legal research) using an interdisciplinary approach between normative research aspects and a sociological approach that uses qualitative analysis. The result of the research is that in the practice of zakat as a deduction from taxable income, of course, zakat must be paid to an official body or institution that the government has approved. On this basis, the payment of zakat made by the taxpayer must be made to the agency or institution. Effectiveness of Article 22 of Law on Zakat Management Number 23 of 2011 concerning Zakat Management, there are several factors that do not affect and there are also several factors that do. There are 3 factors that do not affect the effectiveness of the regulation, namely the rule of law factor, the law enforcement factor, and the facility or facility factor. While the factors that affect the effectiveness of these regulations are community factors and cultural factors.
Daluwarsa of Criminal Prosecution is Associated The Criminal Threats ifrani ifrani; Mohammad Rezki Ramadhan Mahfi; Muhammad Topan; Muhammad Hendri Yanova
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol 21, No 1 (2022): PENA JUSTISIA
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.96 KB) | DOI: 10.31941/pj.v21i1.2719

Abstract

The purpose of this study is to find out what is the rationale for the existence of a criminal prosecution and to examine future arrangements for a shorter Daluwarsa period than criminal penalties. This research is normative legal research by examining laws related to the legal issues under study and by moving from the views and doctrines that have developed in the science of law related to the problems in this research. According to the results of this study, it shows that: First, the rationale for the existence of a Daluwarsa on criminal prosecution which underlies the legislators to make a policy in this field is none other than legal certainty. This legal certainty is for the sake of creating legal order, namely legal order in the settlement of a criminal case that does not find a bright spot for a long time so that the case does not have a clear direction in its resolution. Second, the current criminal prosecution Daluwarsa policy in several of its provisions in determining Daluwarsa does not pay attention to factors that can support the functioning and operation of criminal law. In several provisions regarding the expiration date for criminal prosecution in several criminal offenses, the Daluwarsa date is shorter than the criminal penalty. The expiry period for criminal prosecution which is shorter than the criminal threat can result in motivating the perpetrators of criminal acts to run away/run away or disappear to avoid legal proceedings against avoiding criminal responsibility.
Profit Sharing Akad of Sharia Venture Capital Companies Parman Komarudin; Muhammad Sodiki; Muhammad Hendri Yanova; Hendra Hadi; Mahmud Yusuf
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol 5 No 1 (2023): Hukum dan Pranata Sosial Islam
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v5i1.2357

Abstract

This study aims to analyze the essence of profit sharing contracts for Islamic venture capital companies. This study uses a qualitative method which is a method that focuses on in-depth observation. Therefore, the use of qualitative methods in this study resulted in a more comprehensive review of profit-sharing contracts for Islamic venture capital companies. the type of research that the author uses is normative legal research. The nature of research in this writing is the nature of descriptive research. The approach used in this legal research is a statutory approach and a conceptual approach. The results of this study indicate that Islamic venture capital uses musyarakah and mudharabah akad in the profit-sharing scheme. Akad Musyarakah are used for companies that already have an ongoing business, but still need additional capital for business expansion purposes and akad mudharabah are used when a new business is established that has prospects for development.
Daluwarsa of Criminal Prosecution is Associated The Criminal Threats ifrani ifrani; Mohammad Rezki Ramadhan Mahfi; Muhammad Topan; Muhammad Hendri Yanova
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol 21, No 1 (2022): PENA JUSTISIA
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v21i1.2719

Abstract

The purpose of this study is to find out what is the rationale for the existence of a criminal prosecution and to examine future arrangements for a shorter Daluwarsa period than criminal penalties. This research is normative legal research by examining laws related to the legal issues under study and by moving from the views and doctrines that have developed in the science of law related to the problems in this research. According to the results of this study, it shows that: First, the rationale for the existence of a Daluwarsa on criminal prosecution which underlies the legislators to make a policy in this field is none other than legal certainty. This legal certainty is for the sake of creating legal order, namely legal order in the settlement of a criminal case that does not find a bright spot for a long time so that the case does not have a clear direction in its resolution. Second, the current criminal prosecution Daluwarsa policy in several of its provisions in determining Daluwarsa does not pay attention to factors that can support the functioning and operation of criminal law. In several provisions regarding the expiration date for criminal prosecution in several criminal offenses, the Daluwarsa date is shorter than the criminal penalty. The expiry period for criminal prosecution which is shorter than the criminal threat can result in motivating the perpetrators of criminal acts to run away/run away or disappear to avoid legal proceedings against avoiding criminal responsibility.
Zakat as a Deduction from Taxable Income (Effectiveness Study of Article 22 of Law on Zakat Management Number 23 of 2011 Banjarmasin City) Parman Komarudin; Yati Nurhayati; Muhammad Hendri Yanova; David Fuad Habibie; Khairul Anam
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol 21, No 1 (2022): PENA JUSTISIA
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v21i1.2727

Abstract

This study aims to analyze Article 22 of Law on Zakat Management Number 23 of 2011, in which zakat paid to agencies/institutions authorized by the government can be deducted from taxable income in the city of Banjarmasin. The research method used is the sociology of law (socio-legal research) using an interdisciplinary approach between normative research aspects and a sociological approach that uses qualitative analysis. The result of the research is that in the practice of zakat as a deduction from taxable income, of course, zakat must be paid to an official body or institution that the government has approved. On this basis, the payment of zakat made by the taxpayer must be made to the agency or institution. Effectiveness of Article 22 of Law on Zakat Management Number 23 of 2011 concerning Zakat Management, there are several factors that do not affect and there are also several factors that do. There are 3 factors that do not affect the effectiveness of the regulation, namely the rule of law factor, the law enforcement factor, and the facility or facility factor. While the factors that affect the effectiveness of these regulations are community factors and cultural factors.
Co-Authors David Fuad Habibie Hendra Hadi ifrani ifrani Khairul Anam Mahmud Yusuf Mohammad Rezki Ramadhan Mahfi Muhammad Sodiki Muhammad Topan Parman Komarudin Yati Nurhayati