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State and Islamic Law: A Study of Legal Politics on Zakat as a Tax Deduction in Aceh Mahdi Syahbandir; Wais Alqarni; Syahrizal Abbas; Bukhari Ali; Fauzan Samad
AHKAM : Jurnal Ilmu Syariah Vol 22, No 1 (2022)
Publisher : Universitas Islam Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ajis.v22i1.26200

Abstract

This study examines zakat (obligatory charity) as a tax deduction in Aceh. Currently, the existing legal rule stipulates that zakat paid by muzakkī (zakat payers) to the National Zakat Board (BAZNAS) and Zakat Official Institution (LAZ) is deducted from taxable income. However, this rule has not been applied since there is no Government Regulation. This empirical legal study used a statutory approach, analyzing the point of view of legal politics theory. This study concludes that the State and Islamic Law in Aceh are closely related to the political context of Indonesian law. The government regulations from the Old Order to the Reform Era related to Islamic Law or Muslims have been greatly influenced by political configurations. When the configuration is democratic, the legal character embraces democratic values and vice versa. As a result, the legal regulations regarding zakat have not yet been enforced due to the strong political configuration. However, referring to the arguments and logic of legal politics that the government is democratic towards the aspirations in Aceh, the Governmental Regulation Draft/Rancangan Peraturan Pemerintah (RPP) for Zakat as Tax Deduction will strengthen the previous legal rule, stipulating zakat as a tax deduction factor. The unification of zakat and taxes in one legal instrument by the government, which has political and structural authority, will be able to realize justice and economic and social welfare of the community as the primary goal of zakat.   AbstrakPenelitian ini bertujuan untuk mengkaji zakat sebagai faktor pengurang pajak di Aceh. Berdasarkan aturan hukum yang ada bahwa zakat yang dibayarkan oleh muzaki kepada BAZNAS atau LAZ dikurangkan dari penghasilan kena pajak. Namun sampai saat ini aturan ini belum teraplikasi karena belum ada Peraturan Pemerintah. Kajian ini merupakan studi hukum empiris dengan menggunakan pendekatan perundang-undangan, dianalisis dari sudut teori politik hukum. Penelitian ini menyimpulkan bahwa hubungan antara agama, negara, dan hukum Islam di Aceh memiliki kaitan yang erat dengan konteks politik hukum Indonesia secara umum. Aturan pemerintah yang terkait dengan hukum Islam atau umat Islam sejak masa orde lama bahkan sampai reformasi dipengaruhi oleh konfigurasi politik, jika konfigurasinya demokratis maka karakter hukumnya juga demokratis begitu juga sebaliknya. Karena itu, aturan hukum tentang zakat tersebut sampai saat ini masih belum dapat diberlakukan karena kuatnya konfigurasi politik. Mengacu pada argumen dan logika politik hukum, pemerintah bersikap demokratis terhadap aspirasi di Aceh dengan membuat Rancangan Peraturan Pemerintah (RPP) tentang Zakat sebagai Pengurangan Pajak yang akan menguatkan aturan hukum sebelumnya, yaitu zakat sebagai faktor pengurang pajak. Penyatuan zakat dan pajak dalam satu instrumen hukum oleh pemerintah yang memiliki kewenangan politik dan struktural akan dapat mewujudkan keadilan dan kesejahteraan ekonomi dan sosial masyarakat sebagai tujuan utama zakat.
PATTERN OF NAZHIR WAKF DEVELOPMENT IN THE CITY OF BANDA ACEH Husni Abdul Jalil; Bukhari Ali; Al Muzammir Saputra
Dusturiyah: Jurnal Hukum Islam, Perundang-undangan dan Pranata Sosial Vol 12, No 1 (2022)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/dusturiyah.v12i1.12371

Abstract

ABSTRACT Based on waqf regulations in Indonesia, Nazhir waqf is entitled to receive guidance from the government (central Ministry of Religion, Regional Office of the Ministry of Religion, Regency/City Ministry of Religion and KUA) and the Indonesian Waqf Board. However, the waqf regulations in Indonesia do not regulate the pattern of development. This study examines how the pattern of coaching Nazhir in the city of Banda Aceh. The method used in this research is a qualitative method that is a field study or empirical and the focus of the study is the role of the government in fostering Nazhir in the city of Banda Aceh. The results of the study show that the pattern of Nazhir's development in the city of Banda Aceh is a formal and informal pattern. Formal patterns such as seminars, workshops and training. Meanwhile, informal patterns such as at the time of sermons, religious lectures, at the momentum of the handover of Nazhir's decree, the participants were very limited and attended by participants other than Nazhir waqf.
Otoritas Ijtihad dalam Kajian Hukum Islam (Analisis Kaedah Fikih al-ijtihadu la yunqadhu bi al-ijtihadi) Bukhari Ali
El-Usrah: Jurnal Hukum Keluarga Vol 4, No 1 (2021): EL-Usrah: Jurnal Hukum Keluarga
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ujhk.v4i1.9246

Abstract

Al-Qur’an dan Hadits merupakan pedoman utama dalam menyelesaikan berbagai persoalan yang mereka hadapioleh umat Islam. Namun, tidak semua persoalan yang timbul di masyarakat termuat secara detail dalam Kitab Suci umat Islam tersebut maupun dalam hadits. Hukum-hukum yang terdapat dalam Al-Qur’an dan hadits kebanyakan bersifat global. Selain itu, ada perbedaan kondisi antara masa turunnya Al-Qur’an dan Hadits dengan kehidupan modern, karena kebudayaan Islam terus berkembang dari waktu ke waktu dengan segala probematika dan masalahnya sesuai dengan perkembangan zaman. Timbulnya berbagai masalah baru menghendaki kehadiran aturan-aturan yang baru pula dalam Islam. Untuk memecahkan persoalan ini, para ulama berusaha mencurahkan segala daya upayanya untuk berijtihad menetapkan hukum dengan menggunakan metode-metode tertentu, termasuk menggunakan al-Qawā’id al-Fiqhiyah (kaidah-kaidah fiqh). Al-Qawā’id al-Fiqhiyah disusun untuk mempermudah memahami masalah-masalah partikular (juz’iyyat) dan kasus-kasus yang serupa (al-asybah wa al-nazhā-ir) di dalam menentukan hukum suatu perkara. Kaidah tersebut diproduksi dari perbuatan-perbuatan mukallaf yang telah ada hukumnya. Apabila dianggap sudah sesuai dengan Al-Qur’an dan hadits (menjadi kaidah yang mapan & akurat), maka para ulama menggunakan kaidah-kaidah tersebut dalam menjawab berbagai persoalan hukum yang berkembang di masyarakat, baik di bidang sosial, ekonomi, politik, budaya dan sebagainya. Tulisan ini akan mengangkat salah satu contoh kaidah fiqh, yakni: الاءجتهاد لا ينقض بالاءجتهاد(ijtihad tidak dapat dibatalkan oleh ijtihad yang lain).
The Position of Non-Muslims in the Implementation of Islamic Law in Aceh, Indonesia Mursyid Djawas; Andi Sugirman; Bukhari Ali; Muqni Affan; Idham Idham
AHKAM : Jurnal Ilmu Syariah Vol 23, No 1 (2023)
Publisher : Universitas Islam Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ajis.v23i1.32127

Abstract

The position of non-Muslims living alongside Muslims is evident in the history of Islamic law. Since the time of the Prophet, Companions and governments after non-Muslims lived peacefully and were protected. However, when Muslim countries formed nation-states, several problems arose, including their position as citizens, including in Indonesia, especially in Aceh, which formally applied Islamic law. This study is an empirical legal study that examines the implementation of Islamic law in society by using legal and political theory. The data used is a literature study examining several Sharia courts' decisions in Aceh; Banda Aceh, Sabang, Meulaboh, Kutacane, Takengon, and Singkil. This study concludes that non-Muslims chose to concentrate after implementing the Islamic shari'a qanun. According to them, Qanun Jinayat is more efficient, affordable, effective, and quick in resolving problems. It has been proven in several cases, such as maysir, khalwat (ikhtilāṭ), khamr, and sexual harassment. Therefore, in legal politics, Islamic sharia and Qanun Jinayat, born from a democratic legal configuration, give birth to laws that are fair and equal and do not discriminate against non- Muslims. In several cases above, non-Muslims voluntarily chose to devote themselves to Islamic law.  Abstrak: Kedudukan non-Muslim yang hidup berdampingan dengan umat Islam sejatinya sudah jelas dalam sejarah hukum Islam. Sejak masa Nabi, Sahabat dan pemerintahan sesudah non muslim hidup secara damai dan dilindungi. Namun demikian ketika negera-negara Muslim membentuk sebagai negara bangsa timbul beberapa persoalan, diantaranya kedudukannya sebagai warga negara, termasuk di Indonesia, apalagi di Aceh yang menerapkan hukum Islam secara formal. Kajian ini merupakan studi hukum empiris yakni menelaah implementasi hukum Islam dalam masyarakat dengan menggunakan teori politik hukum. Data yang digunakan adalah studi literature dan menelaah beberapa putusan mahkamah syariat di Aceh; Banda Aceh, Sabang, Meulaboh, Kutacane, Takengon dan Singkil. Penelitian ini menyimpulkan bahwa pasca penerapan qanun syariat Islam, non muslim justru memilih untuk me- nundukkan diri. Menurut mereka, Qanun Jinayat lebih efisien, terjangkau, efektif, dan cepat dalam menyelesaikan masalah. Terbukti dalam beberapa kasus seperti maisir, khalwat (ikhtilāṭ), khamar, dan pelecehan seksual. Karena itu, dalam konteks politik hukum, syariat Islam dan qanun jinayat yang lahir dari konfigurasi hukum yang demokratis melahirkan hukum yang adil dan setara tidak diskriminatif termasuk kepada non-Muslim. Non-muslim pada sejumlah kasus di atas, memilih untuk menundukkan diri kepada syariat Islam secara sukarela.  
TANGGUNG JAWAB BADAN PERTANAHAN NASIONAL DALAM PENGESAHAN SERTIFIKAT GANDA DITINJAU DARI SIYASAH DUSTURIYAH (Studi Penelitian Kantor Wilayah Provinsi Aceh) Basrul Gunadi; Bukhari Ali; Riza Afrian Mustaqim
As-Siyadah : Jurnal Politik dan Hukum Tata Negara Vol 1 No 1 (2022): September As-Siyadah : Jurnal Politik dan Hukum Tata Negara
Publisher : Prodi Hukum Tata Negara (Siyasah)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.616 KB)

Abstract

Pendaftaran tanah di Indonesia bertujuan untuk memberikan kepastian hukum bagi pemegang hak sebidang tanah, sehingga pemegang sertifikat mempunyai tanda bukti hak yang kuat. Namun pada faktanya masih banyak yang terjadi permasalahan dalam penerbitan sertifikat hak atas tanah, yaitu permasalahan sertifikat dengan kepemilikan ganda yang diterbitkan oleh BPN, dimana satu bidang tanah dikuasai oleh dua pemilik yang berbeda. Metode penelitian yang digunakan metode penelitian kualitatif yang tergolong dalam penelitian lapangan (field research), yang bersifat deskriptif analisis yang bersumber dari data primer melalui wawancara dan data sekunder dengan mengadakan studi kepustakaan (library research) berupa peraturan, buku, dan karya ilmiah lainnya. Perumusan masalah dalam skripsi ini ialah pertama, bagaimana tanggung jawab Badan Pertanahan Nasional dalam pengesahan sertifikat ganda dan yang kedua, bagaimana pandangan siyasah dusturiyah terhadap pertanggungjawaban BPN dalam pengesahan sertifikat ganda. Dimana BPN menerbitkan sebuah sertifikat sebagai tanda bukti hak atas sebidang tanah akan tetapi mengalami kecacatan pada bagian status kepemilikan karena terdapat dua kepemilikan sertifikat dengan tanah yang sama. Pandangan siyasah dusturiyah mengenai pertanggungjawaban BPN terhadap sertifikat ganda bahwasanya Badan Pertanahan Nasional tidak bertanggungjawab atas sertifikat yang digandakan sementara islam menerangkan setiap manusia memiliki tanggung jawab terhadap dirinya, keluarga dan negara.
Nilai dan Kualitas Emas Dinar pada Komunitas Magnet Rezeki Banda Aceh dalam Tinjauan Syarat Objek Jual Beli Menurut Fiqh Muamalah Nida Ufairah; Bukhari Ali; Nahara Eriyanti
Jurnal Investasi Islam Vol 9 No 1 (2024): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v9i1.9268

Abstract

Dinar Khoirur Roziqiin is a Magnet Rezeki community product. Although the quality standard of this dinar is in accordance with LBMA regulations, the existence of value and quality is still a concern among people outside Magnet Rezeki because people still doubt the quality standards. Therefore, empirical evidence is needed so that the standard and quality can be recognized by all circles and in accordance with the provisions of Fiqh Muamalah. Based on these problems, this research was conducted with the aim of examining the value and quality of dinars among Magnet Rezeki in reviewing the terms of the object of sale and purchase according to Fiqh Muamalah. This research uses qualitative methods with descriptive analysis type of research. The results of this study indicate that the value and quality of dinars Khoirur Roziqiin's are in accordance with the provisions of the terms of the object of sale and purchase in Fiqh Muamalah. The parties involved in production, certification and sale have ensured that the value and quality of this dinar is maintained. Therefore, the results of this study are expected to provide empirical information to all groups regarding the value and quality of this dinar. As a result, it’s expected to increase the trust and interest of Magnet Rezeki members and the public to invest in dinar Khoirur Roziqiin. The author suggests that the dinar Khoirur Roziqiin company carefully ensure the transparency of the value and quality of dinar. In addition, the company must conduct vigorous education to the wider community about the benefits of dinar investment.
Status of Children Born Out of Wedlock: A Study of Constitutional Court Decision and Its Relevance to the View of Ibnu Taimiyah Ali, Bukhari; Wulandari, Nur; Erianti, Nahara
El-Usrah: Jurnal Hukum Keluarga Vol 7, No 1 (2024): EL-USRAH: Jurnal Hukum Keluarga
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ujhk.v7i1.24200

Abstract

The Constitutional Court Decision No. 46/PUU-VIII/2010 has introduced a new paradigm in the civil and family law systems. However, this decision has faced significant controversy among Muslims, who constitute the majority religious group in Indonesia. The majority of ulema (Muslim scholars) maintain that children born from zina (fornication) cannot be attributed to their biological fathers. In contrast, Ibn Taimiyah, a renowned Islamic scholar, has proposed the concept of istilhaq, which allows for the attribution of children born from zina to their fathers. This study aims to address three research questions: 1) What is the content of the Constitutional Court Decision No. 46/PUU-VIII/2010? 2) What is Ibn Taimiyah’s opinion on children born out of wedlock? 3) What is the relevance of the Constitutional Court decision to Ibn Taimiyah’s opinion? The study employed a juridical-theoretical method, utilizing both legal and Islamic perspectives. The findings reveal that the majority of ulema hold the view that children born out of wedlock are only attributed to their mothers. Ibn Taimiyah, on the other hand, argues that they can be attributed to their biological fathers through the concept of istilhaq (acknowledgment) and qiyafah (facial resemblance). The Constitutional Court decision does not provide a definitive clarification on the status of children born out of wedlock. Consequently, both children born from underhand marriages and from zina become the responsibility of the biological fathers if their paternity can be established through DNA testing. The relevance between the Constitutional Court decision and Ibn Taimiyah’s opinion lies in their shared recognition of the possibility of establishing nasab (lineage) without solely considering the circumstances of the child’s birth. This recognition can be achieved through DNA testing in the present era and through acknowledgment and facial resemblance assessments in Ibn Taimiyah’s time.
Istifadhah Witness (Testimonium De Auditu) for Marriage Authentication (Analysis of Kuala Simpang Religious Court Ruling Number: 10/Pdt.P/2021/MS.Ksg) Mubarrak, Husni; Ali, Bukhari; Rahmadani, Sindi
Media Syari'ah : Wahana Kajian Hukum Islam dan Pranata Sosial Vol 25, No 2 (2023)
Publisher : Sharia and Law Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v25i2.17009

Abstract

This article would like to discuss about istbat nikah (marriage authentication) where the witnesses who gave their testimonies were istifadhah witnesses (Testimonium De Auditu) based on a case which registered in Mahkamah Syar’iyah (Religious Court) in Kuala Simpang, Aceh, as a case number 10/Pdt.P/2021/MS.Ksg. However, based on this witness’ testimonies, the judges authorized istifadhah witnesses to give their testimonies to be heard in front of the Court. It has challenged academically to know and dig more about the judge’s reasoning on why he consider the authorization of  istifadhah witnesses testimonies in istbat nikah on mentioned case. It is also interesting to analyze on how Islamic law view about istifadhah witnesses’ testimonies in an istbat nikah case. The combination between field study and library study with juridical normative approach is used as the method in this research. The result shows that istifadhah witnesses’s testimonies can be heard in the court as long as the testimonies given cannot be proved, otherwise then the testimonies are true. Similarly, Islamic law views this matter can only be applied in some cases, one of which is in istbat nikah case.
ANALYSIS OF BOAT BUILDING AGREEMENT BASED OF ISTISHNA' CONTRACT: A CASE STUDY IN SAWANG SOUTH ACEH - INDONESIA Rahim, Ummi; Bukhari Ali; Yuhasnibar
JURISTA: Jurnal Hukum dan Keadilan Vol. 8 No. 1 (2024): JURISTA: Jurnal Hukum dan Keadilan
Publisher : Centre for Adat and Legal Studies of Aceh Province (CeFALSAP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jurista.v8i1.143

Abstract

This study examines the transaction of boat building agreements in Sawang Ba'u village, Sawang sub-district, South Aceh district. The problem that wants to be studied in this paper is how the application of the istishna' contract in the practice of boat ordering agreements in the village of Sawang Ba'u, besides that the author wants to identify the problems that exist in the application of the istishna' contract in the boat manufacturing agreement in the village of Sawang Ba'u. To answer these problems, the author conducted field research and used a qualitative approach by collecting data through interviews, observation, and documentation. The main objective of this research is to see the application of the istishna' contract in boatbuilding transactions, as well as identify obstacles that may arise during the process of applying the contract. The results of this study are that in general the istishna' contract has gone well when viewed from the istishna' principles which include price agreements and clear specifications of goods. Then there are several obstacles in the implementation of the istishna' contract including the inaccuracy of the boat's construction time, the boat's durability when used for two to three months, but after the author conducted further interviews, these obstacles were caused by force majeure or events that occurred beyond human ability such as bad weather factors that made the boat's quality decrease and the boat's construction took a long time so that it did not damage or cancel the istishna' contract.
The Preemptive Approach of Ulama in Aceh to Eradicating Corruption Ali, Bukhari; Hanapi, Agustin; Salam, Abdul Jalil; Syauqi, Muhammad; Filzah, Nadhilah
El-Mashlahah Vol 14, No 2 (2024)
Publisher : Sharia Faculty of State Islamic Institute (IAIN) Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/el-mashlahah.v14i2.8885

Abstract

Corruption in Aceh has become a serious issue, with its corruption rates over the past decade being above average compared to other provinces in Sumatra and nationally. Efforts to eradicate corruption do not solely rely on law enforcement agencies but also require the participationof various parties, including religious leaders. Thestudy aimedto analyze the perspectives and participationof ulama (scholars) in Aceh in combating corruption. It employedan empirical legal research method with a sociological anthropological approach. The results of this study indicated that corruption in Aceh wasa complex issue that requires a holistic approach and cross-sector collaboration. Ulama plays an important role in eradicating corruption through preaching and religious education that instills the values of amar ma’ruf nahi munkar (enjoining what is good and forbidding what is wrong).However,their involvement is limited to the general public without direct access to policymaking. Effective efforts require synergy between ulama, law enforcement, the government, and society to create a corruption-free culture.