ATA Journal of Legal Tax Research最新文献_第5页

Analysis of the Practice of Istishna Contracts in Online Buying and Selling Based on Islamic Law 基于伊斯兰教法的伊斯兰合同在网上买卖中的实践分析

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ATA Journal of Legal Tax Research Pub Date : 2022-09-25 DOI: 10.15408/jlr.v4i4.28245

Hana Fauziah Balqis, I. Iswandi, Mochamad Syafii

{"title":"Analysis of the Practice of Istishna Contracts in Online Buying and Selling Based on Islamic Law","authors":"Hana Fauziah Balqis, I. Iswandi, Mochamad Syafii","doi":"10.15408/jlr.v4i4.28245","DOIUrl":"https://doi.org/10.15408/jlr.v4i4.28245","url":null,"abstract":"This study analyzes the practice of istishna' contract in online buying and selling based on Islamic law. The purpose of this study is to find out and understand the practice of Istishna' contract in buying and selling online at the Headway Leather store and analysis of the practice of Istishna' contract in buying and selling online at the Headway Leather store based on Islamic law. The research method uses a qualitative approach with in-depth interviews with sellers and buyers at the Headway Leather store, totaling 5 informants. The results of the study stated that the Headway Leather online store markets the goods it sells online using Instagram social media, consumers order goods to sellers via DM Instagram and Whatsapp, sellers and buyers make transactions and submit specifications of goods from buyers to sellers. Then the seller asks the manufacturer to make the goods, and the manufacturer makes the goods according to specifications. When the goods are finished, the goods are delivered to the buyer. The practice of istishna' contract in online buying and selling applied at the Headway Leather online store is in accordance with the provisions of the istishna' contract according to the perspective of Islamic law.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"23 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90769010","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Role of the Sharia Supervisory Board in Protecting Member Rights on Murabahah Financing Products 伊斯兰教法监事会在保护Murabahah融资产品成员权利中的作用

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ATA Journal of Legal Tax Research Pub Date : 2022-09-25 DOI: 10.15408/jlr.v4i5.28247

Via Regita, I. Iswandi

引用次数: 0

Pawn Paddy Practices According to Islamic Law and Positive Law 伊斯兰教法与成文法下的典当稻田实践

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ATA Journal of Legal Tax Research Pub Date : 2022-09-25 DOI: 10.15408/jlr.v4i5.28248

M. Muhtarom, I. Iswandi, Ali Aminulloh

{"title":"Pawn Paddy Practices According to Islamic Law and Positive Law","authors":"M. Muhtarom, I. Iswandi, Ali Aminulloh","doi":"10.15408/jlr.v4i5.28248","DOIUrl":"https://doi.org/10.15408/jlr.v4i5.28248","url":null,"abstract":"This study examines Pawn Paddy Practices according to Islamic Law and Positive Law. The purpose of this study was to determine the practice of pawning rice fields in Sukajaya Village, Jonggol District, Bogor Regency, to analyze the practice of pawning rice fields by the people of Sukajaya Village, according to Islamic Law, to analyze the practice of pawning rice fields by the community of Sukajaya Village, Jonggol District, Bogor Regency according to positive law. This research method uses a qualitative approach with the type of case study research with structured and in-depth interviews with the residents of Sukajaya Village, Jonggol District, Bogor Regency, totaling 12 residents of Sukajaya Village. The results of this study indicate that the practice of pawning rice fields in Sukajaya Village, Jonggol sub-district has been going on for a long time. In the implementation of pawning, it is carried out on the basis of mutual trust, where the recipient of the pawn works on the pawned fields of the pawner. There are pawnees who manage themselves and some are managed by third parties, with an unspecified time limit. The practice of pawning rice fields in Sukajaya Village is not yet in accordance with Islamic law, where the murtahin manages the pawned fields. This contains usury and muzaroah, namely agricultural product sharing, so there is one contract of two transactions.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"55 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80808055","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Implementation of Sharia Marketing in the Real Estate Industry During the Covid-19 Pandemic Using a SWOT Analysis 使用SWOT分析在Covid-19大流行期间房地产行业实施伊斯兰教营销

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ATA Journal of Legal Tax Research Pub Date : 2022-09-25 DOI: 10.15408/jlr.v4i5.28246

Afrida Zahira, I. Iswandi, Ali Aminullah

{"title":"Implementation of Sharia Marketing in the Real Estate Industry During the Covid-19 Pandemic Using a SWOT Analysis","authors":"Afrida Zahira, I. Iswandi, Ali Aminullah","doi":"10.15408/jlr.v4i5.28246","DOIUrl":"https://doi.org/10.15408/jlr.v4i5.28246","url":null,"abstract":"The growth in property sales volume starting at the end of 2020 has decreased due to the emergence of the pandemic. In order to support the recovery of the property market, the government has taken various ways to make it happen, which can be used by property business players to maximize sales and determine sharia marketing strategy policies for property products thus they can survive and continue to grow during the Covid-19 pandemic. Based on this background, the writer was interested in researching the implementation of sharia marketing strategies and conducting a SWOT analysis at PT Reswara Makmur Propertindo. The research method used in this study was a combination of library research and field research with a qualitative approach. The results of the study showed that the company has fulfilled the characteristics of sharia marketing and has implemented a sharia marketing mix in marketing products/house units. From the results of the evaluation of the Internal External matrix, it obtained a value of (2.30 ; 2.70), which means that the company occupies a stable or growing position. The strategy that can be taken is a horizontal integration strategy or not making any changes to the strategy. A horizontal integration strategy can be carried out by increasing the size of the company, and increasing sales, profits, and potential market of the company. Meanwhile, the results of the SWOT quadrant analysis show that the company is at coordinates (0.70 ; 1.00), namely quadrant 1. The priority strategy that can be applied by the company is the S-O strategy, namely increasing market share by targeting the millennial generation as the target market, creating products with innovations that can accommodate the needs and desires of the millennial generation, maximizing the function of the marketing office for personal selling, providing understanding to consumers through social media content regarding government stimulus in the property sector.. ","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"16 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89578043","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Ketentuan Hukum Positif Indonesia Dalam Mengatur Perkawinan Beda Agama dan Akibat Hukumnya 印尼法律对安排不同宗教婚姻及其后果的积极规定

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ATA Journal of Legal Tax Research Pub Date : 2022-09-25 DOI: 10.15408/jlr.v4i4.28234

M. Megawati

引用次数: 0

Pertimbangan Hakim Menggunakan Alat Bukti Dalam Memutus Perkara Pidana Pembunuhan 法官考虑使用证据来裁决过失杀人罪

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ATA Journal of Legal Tax Research Pub Date : 2022-09-25 DOI: 10.15408/jlr.v4i6.28244

Satria Iman Kurnianda

引用次数: 0

Perlindungan Hukum Terhadap Pembeli Atas Peralihan Saham Yang Tidak Mendapatkan Persetujuan Dari Menteri Energi Dan Sumber Daya Mineral Republik Indonesia 未能得到印度尼西亚共和国能源和矿物资源部长同意的股票转让的法定保护

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ATA Journal of Legal Tax Research Pub Date : 2022-09-23 DOI: 10.15408/jlr.v4i4.28223

Elida Marbun, Ramlani Lina Sinaulan, Yurisa Martanti

{"title":"Perlindungan Hukum Terhadap Pembeli Atas Peralihan Saham Yang Tidak Mendapatkan Persetujuan Dari Menteri Energi Dan Sumber Daya Mineral Republik Indonesia","authors":"Elida Marbun, Ramlani Lina Sinaulan, Yurisa Martanti","doi":"10.15408/jlr.v4i4.28223","DOIUrl":"https://doi.org/10.15408/jlr.v4i4.28223","url":null,"abstract":"Article 64 paragraph (1) of the Regulation of the Minister of Energy and Mineral Resources of the Republic of Indonesia Number 7 of 2020 states that if the holder of an IUP or IUPK wishes to make changes to its shares, it must first obtain the approval of the Minister or the Governor in accordance with their authority before registering with the Indonesian ministry in charge of government administration. the practice of law In actuality, however, the buyer has paid the seller in full for the shares under the Sale and Purchase of Shares Agreement, and it turns out that the seller cannot obtain approval from the Minister of Energy and Mineral Resources of the Republic of Indonesia. This is a normative legal study employing a statute, case, conceptual, and analytic method. According to the results of the study, the transfer of shares that does not receive approval from the Minister of Energy and Mineral Resources of the Republic of Indonesia cannot be continued with the signing of the transfer of rights to shares because the objective requirements cannot be met. This is due to the fact that shareholders of a limited liability company holding an IUP are required to get prior approval from the Minister of Energy and Mineral Resources of the Republic of Indonesia. In order for the disapproval of the change in shares to render the Sale and Purchase of Shares invalid.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"61 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83975840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Kepastian Hukum Atas Pemecahan Sertifikat Induk Tanah Terkait Developer Perumahan Yang Dinyatakan Pailit 法律保障解决与开发商相关的土地所有者证书相关的破产

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ATA Journal of Legal Tax Research Pub Date : 2022-09-19 DOI: 10.15408/jlr.v4i4.28106

Fernedy Fernedy, Y. Yuhelson, Cicilia Julyani Tondy

{"title":"Kepastian Hukum Atas Pemecahan Sertifikat Induk Tanah Terkait Developer Perumahan Yang Dinyatakan Pailit","authors":"Fernedy Fernedy, Y. Yuhelson, Cicilia Julyani Tondy","doi":"10.15408/jlr.v4i4.28106","DOIUrl":"https://doi.org/10.15408/jlr.v4i4.28106","url":null,"abstract":"Real estate and housing remain persistent issues for many neighborhoods. There are still issues with the application of law in the realm of land ownership, and these issues frequently lead to disputes and conflicts. This study is a form of normative, doctrinal, or dogmatic legal inquiry. The study found that the buyer/consumer who has paid in full and made a deed of sale and purchase at the PPAT needs to look at the legal repercussions of the developer's failure to solve the certificate from two different angles: the developer's and the court's. While waiting for the certificate split process carried out by the curator as the responsible developer for the developer who has been declared bankrupt, and for consumers who have not yet completed payment on the house purchased from the developer, and only have PPJB, buyers can apply for a name transfer process at the land office. The consumer or buyer of the house whose solution has not been taken care of by the developer who is declared bankrupt can apply as a concurrent creditor so that the curator takes care of it and receives full compensation from the developer as represented by the curator or continues to manage the house. the homebuyer's or consumer's best interests. Since the house has not yet been completely paid off, the consumer/buyer of the house must also fulfill their commitments to pay off the remaining mortgage installments. Additional unfulfilled commitments include finishing the down payment on the developer-purchased home.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"142 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89028743","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Effectiveness of Murabaha Financing Dispute Settlement Through Mediation at Indonesian Islamic Banks 印尼伊斯兰银行Murabaha融资纠纷调解的有效性

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ATA Journal of Legal Tax Research Pub Date : 2022-09-19 DOI: 10.15408/jlr.v4i4.28112

Dea Safilah, Mochamad Syafii, S. Syahril

{"title":"Effectiveness of Murabaha Financing Dispute Settlement Through Mediation at Indonesian Islamic Banks","authors":"Dea Safilah, Mochamad Syafii, S. Syahril","doi":"10.15408/jlr.v4i4.28112","DOIUrl":"https://doi.org/10.15408/jlr.v4i4.28112","url":null,"abstract":"This study assesses the effectiveness of mediation in murabahah funding dispute resolution at Bank Syariah Indonesia KC Asia Afrika Bandung City. This study aims to discover and comprehend how Indonesian Islamic Banks manage contentious disputes, with an emphasis on murabahah financing, as well as the effectiveness of murabahah financing dispute resolution through mediation at Indonesian Islamic Banks. The employed research method is qualitative research with a qualitative descriptive approach that depicts a scenario in the agency and community through observation, interviews, and recording. The primary source of data for this study is the results of interviews with the Bank and its customers. While secondary sources are collected from library sources such as books, journals, and other relevant library materials to the topic of research. According to the findings of the study, Bank Syariah Indonesia's strategies for resolving non-performing financing for clients with murabahah financing disputes are simple and clear. The effectiveness of the resolution of murabahah funds through mediation is believed to be effective because it may be measured by the Bank's success in carrying out its mediation-related tasks. A proportion between 80% and 90% would be adequate for the effectiveness of murabahah financial dispute resolution.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"60 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83170204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Kepastian Hukum Akta Jual Beli Hak Atas Tanah Bersertifikat Atas Hutang Piutang Yang Didasarkan Kuasa Mutlak 经授权的土地买卖契约的法律确定性，即以绝对权力为基础的应收款

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ATA Journal of Legal Tax Research Pub Date : 2022-09-14 DOI: 10.15408/jlr.v4i4.28058

Erny Oktavina, R. L. Sinaulan, I. W. Karya

{"title":"Kepastian Hukum Akta Jual Beli Hak Atas Tanah Bersertifikat Atas Hutang Piutang Yang Didasarkan Kuasa Mutlak","authors":"Erny Oktavina, R. L. Sinaulan, I. W. Karya","doi":"10.15408/jlr.v4i4.28058","DOIUrl":"https://doi.org/10.15408/jlr.v4i4.28058","url":null,"abstract":"The sale and buy agreement is a consensual agreement, meaning that the existence of an agreement between the parties is sufficient to constitute the contract. However, the land sale and purchase agreement stipulated by Law No. 5 of 1960 on Agrarian Principles is a valid contract because it is founded on customary law, which is cash, real, and unambiguous. The agreement between the seller and buyer of land rights, although the sale and purchase cannot be performed before the PPAT, must be stated in a contract, which in general, such legal activities are carried out in the presence of a notary. This research employs a normative legal methodology that is supplemented by interviews. According to the findings of the study, the position of absolute power serves as the basis for the sale and purchase of recognized land rights. Absolute power as the basis for the deed of sale and purchase of land rights can be exercised so long as it is an integral component of the sales agreement. Absolute authority results from the emergence of wants based on the principle of contract freedom, whose restrictions are outlined in Articles 1320 and 1338 of the Civil Code.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"30 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85958151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0