Among the obstacles of waqf law implementation is the problem of nazir which is stilltraditional-consumptive due to the lack of understanding of waqf and the low quality ofhuman resources. This paper will discuss the problems of nazir which include, definitions, obligation, criteria of professional nazir, obstacle and solutions. Based on the results of study, it is concluded that the requirements of professional nazir contains moral, management and business as well as other supporting knowledge and insights. In addition, professional nazir should master human skill, technical skills and human relations. While the obstacle consists of lack of knowledge, coaching, recruitment, reward, competence and supervision. And among the solutions that can be done are changes of paradigm, the existence of Nazir associations, the establishment of Nazir schools, and increasing the welfare of Nazir

This paper examines how exactly the absolute competence of the Religious Courts and the application of syahadah istifadhah (testimonium de auditu) in the case of waqf determination submitted to the Religious Court as a judicial institution under the Supreme Court of the Republic of Indonesia. In the discussion, it is explained how the competence of the Religious Court especially in the case of waqf determination as arranged in Law No. 3 Year 2006 About Religious Courts combined with Law Number 41 Year 2004 About Waqf. In addition, this paper also compares between the concept of syahadah istifadhah and testimonium de auditu also its legal force in the case of verification at the court especially in the case of waqf determination. This paper concludes that the assignment of Waqf is the absolute authority of the Religious Courts. In addition, according to Islamic jursiprudence syahadah istifadhah can be used as a means of proof in waqf determination.

One of the reasons for the broken marriage is a talaq as a husband's prerogative right. However, in some conditions the talaq is not done by the husband even though the marriage relationship has lost its essence and has gone bad. It is called at-tafrîq al-qadhâ'i which is a way out for the husband's arbitrariness that the Judge is given the authority to terminate the marriage relationship even without the husband’s willingness. This research used a library research method. This research was normative juridical law research and it was analyzed using descriptive-analytic methods. From this research it was found that the Judiciary was authorized to break the rope of marriage through at-tafriq al-qadha’i under certain circumstances to protect the wives’ rights. The authority was not only legally valid in the state law but also had its legitimacy regulated in fiqh.Keywords: tafriq, authority, divorce, judge, the religious courtAbstrakDiantara sebab terputusnya tali pernikahan adalah dikarenakan talak yang merupakan hak prerogatif suami. Namun dalam beberapa kondisi, ternyata talak tidak kunjung dijatuhkan oleh suami meski hubungan pernikahan telah hilang kemaslahatannya bahkan membawa kepada kemudharatan. At-tafrîq al-qadhâ’i yang merupakan jalan keluar dari kesewenangan suami dimana Hakim diberi kewenangan untuk memutuskan hubungan pernikahan tersebut meski tanpa adanya kerelaan dari pihak suami. Penelitian ini menggunakan metode penelitian pustaka (library research). Sedangkan bila dilihat dari sifatnya, penelitian ini termasuk penelitian hukum yuridis normatif yang dianalisis dengan menggunakan metode deskriptif analitik. Dari penelitian ini dapat dinyatakan bahwa Peradilan berwenang untuk memutus tali pernikahan melalui at-tafriq al-qadha’i dalam keadaan tertentu dalam rangka melindungi hak-hak istri. Bahwa kewenangan tersebut selain sah secara hukum negara ia juga memiliki legitimasinya sendiri yang diatur dalam fikih.Kata kunci: tafriq, kewenangan, perceraian, hakim, pengadilan agama

AbstrakPajak merupakan instrumen utama dalam RAPBN 2017, ia mendominasi diantara semua instrumen pendapatan negara. Dalam RAPBN 2017, penerimaan pajak ditargetkan sebesar Rp. 1.495.893,8 miliar atau sebesar 86,15 persen dari target pendapatan negara yang diperkirakan dapat mencapai Rp. 1.737.629,4 miliar. Menyoroti dominasi pajak, lambat laun itu akan berpotensi mendatangkan kendala pada suatu saat nanti. Oleh karenanya diper­luakan kajian agar penerimaan negara tidak hanya didapatkan melalui pajak. Dalam Islam, penerimaan negara tidak hanya didapatkan melalui pajak, namun terdapat istrumen lain yang dapat digunakan sebagai bentuk penerimaan negara. Tujuan dari pene­litian ini adalah untuk menganalisis pajak sebagai sumber pendapatan negara dari perspektif ekonomi Islam dengan memperhatikan RAPBN 2017. Penelitian ini mengguna­kan teknik kualitatif deskriptif dengan teknik content analysis. Hasil yang didapat pada penelitian ini bahwa pajak dalam artian dharibah bukan merupakan instrumen utama dalam pendapatan negara, namun ia dikenakan jikan instrumen utama lainnya tidak mencukupi negara dalam menjalankan roda pemerintahannya.Kata Kunci: RAPBN 2017, Pajak, Dharibah, dan Ekonomi Islam

This paper aims to describe the differences and the position of the legal rules for juvenile crimes between Qanun 6 of 2014 and Law Number 11 of 2012 concerning the Juvenile Criminal Justice System.  This research is descriptive qualitative research. The results show that Qanun Number 6 of 2014 also regulates criminal sanctions for children, which are normatively regulated in Law Number 11 of 2012. In addition, Qanun, as Aceh Islamic criminal law legalizes canning punishment for children, as well as the double-track system adopted by The Law of Juvenile Criminal Justice System is not explicitly accommodated in Qanun. Qanun at the level of a Regional Regulation is part of the hierarchy of laws and regulations that should be in line with what generally applies at the national level. Law Number 11 of 2006 is being the basis of the authority to make Qanun, as long as there is no court decision invalidates it, Qanun Number 6 of 2014, which is a derivative of Law Number 11 of 2006, can be declared as "lex specialis" of The Juvenile Criminal Justice System law which regulates child crime. However, it does not rule out the possibility that in the future, the judicial review of the article can be conducted.