<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p class="AbstractText">Philanthropy has been very beneficial for social welfare. However, the regulation of philanthropy that governs philanthropy management institutions has not been successful in enhancing the welfare of the poor, particularly in post-COVID-19 tourism areas. This research explains the issue from a doctrinal normative perspective. The results indicate that the characteristics of philanthropy norms work as economic capital assistance, the regulation also should be able to identify the objectives and goals to be achieved for human welfare. Moreover, state and private institutions manage philanthropy independently, freely, and responsibly performing economic empowerment is developed with the existence of institutions that manage resources derived from philanthropic activities. These activities are based on the recommendations which are contained in scriptures and hierarchical juridical legitimacy containing transcendent norms.</p></td></tr></tbody></table></div>

Justice as an ideal and legal objective can be realized through law. Hans Kelsen said, justice is the legality that the benchmark lies in its validity according to positive law. This study aims to describe the concept of fairness according to Hans Kelsen's philosophy and relevance to the concept of al-Adl al-Qur; an. This study is a literature review, with a philosophical approach - Usul Fiqh. The results of the study show that the concept of al-'Adlu in the Qur'an has a wider scope from a human perspective. Al-'Adl has the substance of absolute justice only possessed by the Divine, revealed to the Prophet Muhammad, the Prophet's behavior is justice (prophetic philosophy). Subjective justice, which is essentially an attempt to fulfill positive legal certainty as a benchmark, is completely untenable. Because, justice is not limited to validity according to positive law but justice must pay attention to the meaning of lafadz al-'Adl is a transcendental basis that is absolute for human benefit. The concept of "al-'Adl" offers three levels of benchmarks of justice, namely dharurîyat, hajîyat and tahsinîyat as the spirit of the Qur'an that links morality and belief.Keywords: absolute, al-‘adl, justice, legal satisfation ABSTRAKKeadilan sebagai cita-cita dan tujuan hukum bisa diwujudkan melalui hukum. Hans Kelsen menyebutkan, keadilan adalah legalitas bahwa tolak ukurnya terletak pada keabsahannya menurut hukum positif. Penelitian ini bertujuan mendeskripsikan konsep adil menurut filsafat Hans Kelsen dan relevansi dengan konsep al-Adl al-Qur;an. Metodologi kajian ini merupakan kajian pustaka, dengan pendekatan filosofis-Ushul Fiqih. Hasil kajian bahwa konsep al-‘Adlu dalam al-Qur’an memiliki ruang lingkup lebih luas dari perspektif manusia. Al- ‘Adl memiliki substansi keadilan mutlak hanya dimiliki oleh Ilahi, diwahyukan kepada Nabi Muhammad, maka perilaku Nabi adalah keadilan (filsafat profetik). Keadilan subjektif yang pada esensinya sebagai upaya pemenuhan kepastian hukum positif sebagai tolak ukur, sepenuhnya tidak dapat dipertahankan. Sebab, keadilan tidak terbatas pada keabsahan menurut hukum positif tetapi keadilan harus memperhatikan makna lafadz al-‘Adl basis transendental yang bersifat absolut bagi kemaslahatan manusia. Konsep “al-‘Adl” menawarkan tiga tingkatan tolak ukur keadilan, yakni dharurîyat, hajîyat  dan tahsinîyat sebagai ruh dari al-Qur’an yang mengaitkan antara moral dan kepercayaan.Keyword: absolut, al-‘adl, keadilan kepastian hukum

Konsep akuntansi terhadap dana zakat yang dilakukan BAZNAS dilakukan berdasarkan nilai dasar tunai (cash basic) dimana model pencatatan transaksi akuntansi yang membukukan semua pendapatan yang sudah diterima. Dan dalam proses pelaporannya BAZNAS hanya membuat laporan sumber dan penggunaan dana dan laporan penerimaan dan penggunaan dana. Kajian ini dilakukan dengan pendekatan deskriptif kualitatif, dengan lebih banyak bersifat uraian dari hasil studi dokumentasi. Data yang telah diperoleh akan dianalisis secara kualitatif serta diuraikan dalam bentuk deskriptif. Sumber data yang digunakan adalah data yang diperoleh dari jurnal, buku-buku literatur dan dokumen-dekomen yang dipublish di internet dan laporan keuangan Baznas. Kelemahan dalam penyusunan laporan keuangan BAZNAS NO. 11/048/01/NR.01/12 tahun 2012 adalah dapat dibagi menjadi dua secara umum yaitu: Pertama, Kelemahan Internal, yaitu kelemahan dari segi personal dan standarisasi dan pengawasan. Kedua, kelemahan Kelemahan eksternal: yaitu kelemahan dari segi pelaporan hasil keuangan (penyusunan jurnal) yang meliputi: a) Kelemahan pada kapasitas dan kepercayaan (capacity and trust building); b) Kelemahan pada teknologi yang digunakan; c) Kelemahan pada sistem informasi zakat; d) Kelemahan pada alur atau arus kas dari aktivitas operasi; e) Kelemahan  pada arus kas dari aktivitas investasi; dan f) Kelemahan pada arus kas dari aktivitas pendanaan, yang kesemua menurut penulis masih belum jelas sebagaiamana keinginan publik.

Sharia is part of Islamic teachings or law. Sharia is implemented by every Muslim wherever he is, especially in England. The purpose of this thought paper is to describe the assumptions of British citizens and the Government towards sharia, discuss the conditions and factors of implementing sharia, and discuss the impact of sharia reform in England. This thought paper uses a qualitative research method with a literature study approach. This paper comes from an in-depth analysis of the data, documents, books, journals, and reports on sharia in the UK. The data is processed by analysis and interpretation to present a complete understanding of the study of sharia implementation. The results of this study of thought show that, slowly and gradually, the residents and the British Government recognize and respect the existence of sharia in England as a religion practiced by Muslims. Factors influencing implementation include the different distribution of the Muslim population in each region of England, immigrant Muslims still adhering to the original religious teachings of their country of origin, and the establishment of sharia institutions or boards to support the implementation of sharia in England.

Modifications to energy management models have made them more adaptable and dynamic, with intelligent monitoring and control of energy production, distribution, storage, and consumption. However, the management paradigm has not yet been optimally implemented, given that fossil fuels account for 73% of all greenhouse gas (GHG) emissions in the energy sector. The purpose of this study was to find out the policy of management area in energy transition toward sustainable development. This was normative legal research employing the statutory approach, the fact approach, and the case approach.  The results indicate that a global energy transition will have a positive effect on the future stability and development of economies worldwide. Therefore, the green investment promotion for Renewable energy has acquired prominence in recent years and is now at the forefront of global efforts to reform the energy sector.  In addition, the harmonization of legislation and technical requirements is highlighted as a requirement for achieving this objective.