Corporate Social Responsibility (CSR) is an essential component of the shariah corporation framework. In the current corporate model, CSR is still an option rather than a company objective. The need for CSR is still being debated among companies, with some believing that it is in the long-term self-interest of a business to be socially responsible, while others view CSR as weakening a business's primary purpose. Islamic law requires Muslims to not only be governed by the al-Quran and as-Sunnah but also to be subject to the objective of Syariah, namely Maqasid Syariah. The research aims to provide analysis and recommendations to improve the practice of CSR according to the concept of Maqasid Syariah. This qualitative research used doctrinal legal method with employing secondary data. The outcome of this research is significant as a basis for law reform to develop a Shariah Compliant Corporation. It is crucial to incorporate CSR into the Shariah-compliant business model to ensure that businesses are responsible not only for maximizing profits but also for contributing positively to society. The incorporation of CSR into the Syariah-compliant business model is crucial in achieving the objectives of Syariah, namely, the promotion of human welfare, justice, and sustainability

Compensation for crime victims based on Law Number 12 of 2022 concerning Anti Sexual Violence has the potential for distortion due to the regulatory framework and the enforcement process. The article aims to examine the regulatory framework that ensures compensation as an instrument of victim restorations, whether it becomes a supplement or a substitution for restitution. Research methods using the upstream and downstream process models that emphesize regulatory design and process feasibility for payments, in which compensation has a role in victim recovery. The study result explain that compensation is formally a substitution for restitution. Compensation is not the primary goal, even though it is a state’s obligation. Law Number 12 of 2022 concerning Anti Sexual Violence thus emphasizes the use of direct restitution aimed at the recovery of victims and the rehabilitation of offenders. Compensation loses its meaning as a responsibility of the state that stands alone. Data from various decisions clarify that in cases where the offenders does not pay restitution, their property is confiscated and auctioned by the prosecutor to pay restitution. If it is insufficient, courts decide that imprisonment is a substitute and do not determine that the state has to pay compensation.

This paper addresses the main question of how state loss recovery mechanisms in Indonesia can be reconstructed to ensure good governance in cases of abuse of authority in environmental management. The background of the study lies in the persistent problem of environmental degradation caused by defective licensing practices, corruption, and weak institutional coordination, which result not only in financial losses to the state but also in significant ecological damage. The research adopts the position that the prevailing legal framework remains overly focused on cash losses and fails to adequately recognize ecological losses as part of state economic losses. Using a normative legal research method with statutory, conceptual approaches, this study examines Indonesian regulations and draws comparative insights from Malaysia to highlight shared governance challenges in recovering state losses arising from environmental mismanagement. The analysis demonstrates that fragmented enforcement across administrative, civil, criminal, and financial law weakens accountability and hampers effective recovery. The main result of the study is the formulation of a reconstructed model of state loss recovery that integrates ecological valuation, asset recovery, and the establishment of a dedicated environmental restoration fund. This model is expected to strengthen legal certainty, institutional coordination, and the realization of good governance in environmental management.

Pertanika Journal information and guidelines

In the mandatory winding-up procedure, all payments must be prioritised before disbursements to unsecured creditors, as the Malaysia Companies Act 2016 stipulated. Unsecured creditors, positioned lower in the hierarchy of creditors, may not recover the funds owed to them from the company's liabilities, resulting in financial hardship for these creditors. All unsecured creditors must demonstrate their claims following the issuance of the winding-up order. Nonetheless, the existence of debt evidence does not guarantee payment if the corporation lacks sufficient assets to satisfy unsecured creditors after addressing secured and preferential creditors. This article seeks to investigate the rights of the unsecured creditors during winding up and to analyse the possibility of establishing a new mechanism, specifically takaful (Islamic insurance), to protect the unsecured creditors during winding up. This study adopts a qualitative approach, employing doctrinal analysis and interviews with industrial stakeholders. This article highlights the need to implement takaful as a potential solution for unsecured creditors to recover their debt if the company is wound up