scholarly journals DAMPAK PERATURAN PEMERINTAH NOMOR 48 TAHUN 2014 TERHADAP MASYARAKAT DAN PENGHULU (Studi di KUA Gondokusuman dan Tegalrejo Yogyakarta)

2018 ◽  
Vol 10 (2) ◽  
pp. 194
Author(s):  
Faiz Adzkia Arsyad

Based on Government Regulation Number 48 of 2014 about Marriage Registration Fee which contains about the cost of marrieage recording and referring for free or free of charge when done in KUA. If marriage applied outside KUA and outside working hours, it is charged Rp 600.000. The regulation subtitutes Government Regulation Number 47 of 2004 about Non-Tax State Revenue Rate that applied to the Ministry of Religious Affairs. The weakness of Government Regulation No. 47 of 2004 is the number of gratification practices among some headman. This resulted in the issuance of Government Regulation Number 48 of 2014 concerning about the Cost of marriage listing on the basis of the benefit to eliminate the practice of gratuities. Primary sources in this study are the views of the Head Office of Religious Affairs (KUA) Tegalrejo and Gondokusuman Subdistricts and View of bride and groom candidates  in Tegalrejo and Gondokusuman Subdistricts. The secondary data are documents relating to the Office of Religious Affairs (KUA) Tegalrejo and Gondokusuman Sub-districts. The approach used is the normative approach. Data were analyzed qualitatively by using deductive and inductive methods. This paper describes the impact of the implementation of Government Regulation Number 48 of 2014 about the Cost of Marriage Listing in KUA Tegalrejo and Gondokusuman.[Berdasarkan Peraturan Pemerintah Nomor 48 tahun 2014 tentang Biaya Pencatatan Nikah yang berisi tentang biaya pencatatan nikah dan rujuk gratis atau tidak dipungut biaya sama sekali apabila dilakukan di dalam KUA. Jika melaksanakan nikah di luar KUA dan di luar jam kerja, maka dipungut biaya sebesar Rp 600.000. Peraturan tersebut menggantikan Peraturan Pemerintah Nomor 47 tahun 2004 tentang Tarif Penerimaan Negara Bukan Pajak yang Berlaku pada Departemen Agama. Kelemahan PP Nomor 47 tahun 2004 adalah banyaknya praktek gratifikasi di kalangan oknum penghulu. Hal ini menyebabkan lahirnya Peraturan Pemerintah Nomor 48 tahun 2014 tentang Biaya Pencatatan Nikah atas dasar kemaslahatan untuk menghilangkan praktek gratifikasi. Sumber primer dalam penelitian ini adalah Pandangan Kepala Kantor Urusan Agama (KUA) Kecamatan Tegalrejo dan Gondokusuman serta Pandangan Calon Manten di Kecamatan Tegalrejo dan Gondokusuman. Data sekundernya adalah dokumen yang berhubungan dengan Kantor Urusan Agama (KUA) Kecamatan Tegalrejo dan Gondokusuman. Pendekatan yang digunakan adalah pendekatan normatif. Data dianalisis secara kualitatif dengan menggunakan metode deduktif dan induktif. Tulisan ini menjelaskan tentang dampak implementasi Peraturan Pemerintah Nomor 48 tahun 2014 tentang Biaya Pencatatan Nikah di KUA Tegalrejo dan Gondokusuman.]

2021 ◽  
Vol 17 (4) ◽  
pp. 828
Author(s):  
Akhmad Yasin

AbstractMotor vehicles ownership through finance companies can be realized after going through a series of procedures before a notary and fiduciary registration office. However, this series of procedures are not done by finance companies in providing motor vehicle financing to consumers. Increasing consumer financing to the public for motor vehicles ownership should also increase the number of non-tax state revenues from fiduciary guarantees.The study purpose is to know the legal consequences for fiduciary recipients who did not register their fiduciary guarantees and to know the impact of unregistered fiduciary guarantees on non-tax state revenue (PNBP). The formulation of the problem in the research question is how the legal consequences for fiduciary recipients who do not register their fiduciary guarantees and how the impact of unregistered fiduciary guarantees on non-tax state revenue (PNBP). The research method used is descriptive qualitative normative legal research using secondary data. The study results found that fiduciary finance companies/recipients did not register their fiduciary guarantee, so they committed illegal acts by utilizing third parties to execute motorized vehicles that were not actually burdened with fiduciary guarantees. The executor's right to fiduciary recipient is legally flawed because he does not hold a fiduciary guarantee certificate as a result of not registering a motorized vehicle as a fiduciary guarantee. The impact on state finances because they were not registering motor vehicles as fiduciary guarantees at the fiduciary registration office resulting in non-tax revenue (PNBP) being not optimal for the state. Key words: fiduciary guarantees, motor vehicles, and nontax state revenues. AbstraksiKepemilikan kendaraan bermotor melalui perusahaan pembiayaan dapat diwujudkan setelah melalui serangkaian prosedural di hadapan notaris dan kantor pendaftaran fidusia. Namun, serangkaian prosedural ini tidak dilakukan oleh perusahaan pembiayaan dalam penyediaan pembiayaan kendaraan bermotor kepada konsumen. Peningkatan pembiayaan konsumen kepada masyarakat terhadap kepemilikan kendaraan bermotor seharusnya juga ikut meningkatkan jumlah penerimaan negara bukan pajak dari jaminan fidusia.Tujuan penelitian adalah untuk mengetahui akibat hukum bagi penerima fidusia yang tidak mendaftarkan jaminan fidusianya dan untuk mengetahui dampak jaminan fidusia yang tidak didaftarkan terhadap penerimaan negara bukan pajak (PNBP). Perumusan masalah dalam pertanyaan penelitian adalah bagaimana akibat hukum bagi penerima fidusia yang tidak mendaftarkan jaminan fidusianya dan bagaimana dampak jaminan fidusia yang tidak didaftarkan terhadap penerimaan negara bukan pajak (PNBP). Metode penelitian yang digunakan adalah penelitian hukum normatif yang bersifat deskriptif kualitatif menggunakan data sekunder. Hasil penelitian menemukan bahwa perusahaan pembiayaan/penerima fidusia yang tidak mendaftarkan jaminan fidusianya, sehingga mereka melakukan perbuatan melawan hukum dengan memanfaatkan pihak ketiga untuk mengeksekusi kendaraan bermotor yang sebenarnya tidak dibebani jaminan fidusia. Hak eksekutorial penerima fidusia cacat hukum karena tidak memegang sertifikat jaminan fidusia akibat tidak didaftarkannya kendaraan bermotor sebagai jaminan fidusia. Dampak bagi keuangan negara akibat dari tidak didaftarkannya kendaraan bermotor sebagai jaminan fidusia di kantor pendaftaran fidusia mengakibatkan tidak optimalnya penerimaan negara bukan pajak (PNBP) bagi negara. Kata kunci: jaminan fidusia, kendaraan bermotor dan penerimaan negara bukan pajak.


2021 ◽  
Vol 13 (1) ◽  
pp. 75-87
Author(s):  
Hastuti Hastuti ◽  
Dian Imanina Burhany ◽  
Yanti Rufaedah Rufaedah ◽  
Muhammad Umar Mai ◽  
Hendi Rochendi Rochendi

This study aims to evaluate the extent to which the internal control system for non-tax state revenue receivables (PNBP)  at a vocational college in Bandung has been running effectively, considering the value of the receivables always increases from year to year. This study uses a combined analysis method, namely quantitative and qualitative descriptive and operationalized research variables with reference to the elements of the COSO internal control system adopted in Government Regulation Number 60 of 2008 concerning SPIP (Government Internal Control System) and adapted to the research objectives. The research data consists of primary data and secondary data collected through questionnaires, interviews, observation and documentation. The data analysis used the analysis of the results of the questionnaire on 5 sub variables and 47 indicators of internal control. The research findings show that the overall internal control system for PNBP accounts is still ineffective with an effectiveness score of 0.3821. Because 4 of the 5 control components, namely the control environment, risk assessment, control activities as well as information and communication are still not effective. Meanwhile, one component of control, namely monitoring, is said to be quite effective. Increasing the effectiveness of the implementation of the internal control system for PNBP receivables is expected to be able to improve the performance of the financial department or the organization as a whole by increasing the collectability of PNBP receivables.     Keywords: Effectiveness, Internal Control System, Non-Tax State Revenue Receivables (PNBP)


2019 ◽  
Vol 10 (2) ◽  
pp. 35-47
Author(s):  
Nur Alwan Damhuri ◽  
Suprihatin -

In Indonesia, the registration of marriages for Muslims is carried out by the Office of ReligiousAffairs (KUA). The Office of Religious Affairs (KUA) is an institution at the Ministry of Religion atthe sub-district level that provides services to Muslims in matters of marriage and fostering Muslimfamilies to become sakinah families. Marriage registration is carried out by a marriage registraremployee / guardian of a marriage registrar (penghulu).Government Regulation Number 48 of 2014concerning tariffs on types of non-tax state revenue that apply to the Ministry of Religion whichregulates the rates when carrying out a marriage outside the Office of Religious Affairs (KUA) oroutside working hours at a rate of Rp.600,000.00 and executing it inside KUA at a rate of Rp. 0.00 orfree. The implementation of Government Regulation Number 48 of 2014 has been ineffective, due tothe lack of public interest in carrying out marriages in the KUA even though it has been free. However,the payment for the marriage registration of the KUA Kecmatan Jatiasih has been effective, this isevident when the author conducted an interview with the KUA and the community that it is true thatwhen carrying out a marriage within the KUA there is no charge and when carrying out a marriageoutside the KUA or outside working hours a rate is imposed. Rp. 600,000.00 paid at the bank.Primarydata sources were obtained from interviews and secondary data sources were obtained from books,journals and others. The type of research used in this research is the type of field research (SocioLegal Research). The research approach conducted by the author uses descriptive qualitative. Datacollection is done by the author to get and understand the picture and the existing reality, the writeruses data collection techniques by interview, observation and documents. From the data that has beencollected, then the writer analyzes using descriptive method. With the enactment of PP Number 48of 2014, it received a positive response from the upstream government because prior to the issuanceof Government Regulation Number 48 of 2014 there were many accusations of gratification thatwere shown to the head of the KUA Jatiasih District, but after the issuance of the PP there were noaccusations of gratification. However, there is still a lack of public interest in carrying out marriageswithin the KUA even though it has been made free, due to the customs of the Jatiasih Subdistrict peoplewho usually carry out marriages outside the KUA. Whether in the mosque, meeting hall or the houseof the bride and groom.


Author(s):  
Fitrotu Aini

ABSTRACTHajj as a great symbol of worship. Hajj is the fifth pillar of Islam which is mandatory for every Muslim who are able to da it in accordance with the legal requirement of pilgrimage. One of the legal conditions of Hajj is the capability, capable to cover the cost of the hajj and the family left behind. Panin Bank Dubai Sharia Bank was established based on the regulation of Limited Company No. 12 dated January 8, 1972 by Moeslim Dalidd, a notary in Malang. PT. Bank Panin Dubai Syariah Tbk has been legalized by the Financial Services Authority ("OJK"), in accordance with a copy of the policy of the Board of Commissioners of OJK No. Kep-29 / D.03 / 2016 on July 26, 2016.Therefore, through this research, the writer wants to understand: (1) how is the practice of applying alternative financial agreement of hajj and umrah after the implementation of regulation made by ministry of religious affair No. 24 year 2016 at Panin Bank Dubai Syariah Surabaya branch? (2) What is the analysis of Islamic law on the practice of multilateral contract alternative application in this Bank? Therefore, this study is aimed to, firstly, understand and describe the application of alternative contracts to hajj and umrah after the regulation of Ministry of Religious Affairs No. 24 of 2016 in Panin Bank Dubai Sharia branch Surabaya, and to describe the analysis of Sharia Economic Law about the practice of applying alternative contract in the bank.The method used in this research is qualitative method. The research data are taken in natural situation in Panin Bank Dubai Syariah Surabaya. The data are taken during operational hours using case study approach. Are done through interview technique with the main participant, Assistant Manager 1, and document, archive, book, sample of registration, as secondary data source. The data are analyzed through 3 (three) data deduction, display data and ended with conclusion and verification.The results of the study indicate that the Panin Bank Dubai Sharia runs in accordance with the government regulation No. 24 year 2016 "BPS BPIH is prohibited from providing direct and indirect Hajj money service" including Hajj and Umrah services using various financing products and funds saving, funds collecting in the form of deposits, savings or other forms, using multi-service financing akad wadi'ah, with the savings of hajj services with initial minimum deposit of Rp500,000,and according to customers’ ability. Keywords: hajj, umrah, wadi'ah.


2020 ◽  
Vol 2 (4) ◽  
pp. 443
Author(s):  
Muhammad Adib ◽  
Sri Kusriyah Kusriyah ◽  
Siti Rodhiyah Dwi Istinah

Government Regulation No. 53 of 2010 regarding the discipline of the Civil Servant loading obligations, prohibitions, and disciplinary action which could be taken to the Civil Servant who has been convicted of the offense, is intended to foster a Civil Servant who has committed an offense, the form of disciplinary punishment is mild, moderate, and weight. Disciplinary punishment for the Civil Servant under Government Regulation No. 53 of 2010 Concerning the Discipline of Civil Servants. The formulation of this journal issue contains about how the process of disciplinary punishment, and constraints and efforts to overcome the impact of the Civil Servant disciplinary punishment in Government of Demak regency. The approach used in this study is a sociological juridical approach or juridical empirical, that is an approach that examines secondary data first and then proceed to conduct research in the field of primary data normative. The process of giving disciplinary sanctions for State Civil Apparatus in Government of Demak regency begins with the examination conducted by the immediate supervisor referred to in the legislation governing the authority of appointment, transfer and dismissal of civil servants. The results showed that in general the process of sanctioning / disciplinary punishment of civil servants in the Government of Demak be said to be good and there have been compliance with the existing regulations / applied in Government Regulation No. 53 of 2010, although it encountered the competent authorities judge still apply tolerance against the employee, but also a positive impact among their deterrent good not to repeat the same offense or one level higher than before either the Civil Servant concerned or the other. Obstacles in carrying out disciplinary punishment in Government of Demak regency environment is still low awareness of employees to do and be disciplined in performing the tasks for instance delays incoming work, lack of regulatory discipline, lack of supervision system and any violations of employee discipline. There must be constraints to overcome need for cooperation with other stakeholders comprising Inspectorate, BKPP, and the immediate superior civil servants in this way can be mutually reinforcing mutual communication, consultation, coordination so that if later there is a problem in the future could be accounted for.Keywords: Delivery of Disciplinary Sanctions; Civil Servant; Government Regulation No. 53 of 2010.


2017 ◽  
Vol 13 (2A) ◽  
pp. 91
Author(s):  
Muhammad R. Ipango ◽  
Eyverson ., Ruauw ◽  
Nootje M. Benu

This study aims to determine the impact of changes in increasing fuel price on Farmers Exchange Rate (NTP) in North Sulawesi Province. This study uses secondary data, mainly from the Central Bureau of Statistics (BPS) of North Sulawesi. Data collection was conducted for four months, from December 2016 until April 2017. The data used in this research is data from 2013 until 2016. The research method used in this research is descriptive research. The results showed that with the increase of Fuel Oil price is one of the factors that influence the Farmer's Farmer's Exchange Rate (NTP) as a whole by increasing the cost of household consumption, agricultural production cost, transportation cost, and transportation cost


2019 ◽  
Vol 3 (1) ◽  
pp. 20-36
Author(s):  
Dewi Angraini ◽  
Decky Hendarsyah

This study was conducted to determine the effect of Accounting Information Systems (Computerization of Land Activities) on the Registration of Records of Non-Tax State Revenues according to Government Regulation Number 128 of 2015. This research was conducted at the Land Office of Bengkalis Regency. Data collection was done by giving questionnaires as much as 30 copies, which were distributed to respondents who are civil servants and non-permanent employees at the Bengkalis land office using Purposive Sampling. The data obtained were then analyzed using SPSS version 23.0. The test results show that the Accounting Information System (computerization of land activities) has a positive and significant effect on the recording of non-tax state revenue at the Bengkalis Regency land office. The contribution of the independent variable to the dependent variable is 25.3% while the rest 74.7% is influenced by other variables.


2016 ◽  
Vol 37 (1) ◽  
pp. 17-26 ◽  
Author(s):  
Charles Changchuan Jiang ◽  
Liana Fraenkel

Background. Numerous studies have found that cost strongly influences patients’ decision making. The objective of this study was to explore the impact of varying cost formats on patients’ preferences. Methods. Mechanical Turk workers completed a choice-based conjoint (CBC) survey. The CBC survey was designed to examine stated preferences for the use of second-line agents to treat diabetes across 5 attributes: route of administration, efficacy, risk of low blood sugar, frequency of checking blood sugar levels, and cost. We developed 7 versions of the CBC survey that were identical except for the cost attribute. We described cost in terms of: Affordability, Monthly Co-pay, Dollar Sign Rating, How Expensive, or How Cheap compared with other medications, Working Hours Equivalent (per mo) and Percent of Monthly Income. The resulting part-worth utilities were used to calculate the relative importance of cost and to estimate treatment preferences for exenatide, a sulfonylurea, and insulin. Results. The relative impact of cost varied significantly across the 7 formats. Cost had the greatest influence on participants’ decisions when framed in terms of Affordability [mean (SD) relative importance, 37.3 (0.9)] and the lowest influence when framed in terms of How Cheap (compared with other drugs) [12.1 (0.9)]. A sulfonylurea was strongly preferred across 4 of the 7 formats. Preference for insulin, the most effective, albeit riskiest, option was low across all cost formats. Conclusions. The format used to describe cost affects how the attribute impacts patients’ preferences. Individuals are most cost-sensitive when cost is framed in terms of affordability and least cost-sensitive when cost is described in terms of how cheap the medication is compared with others.


2019 ◽  
Vol 2 (2) ◽  
pp. 69
Author(s):  
Adi Aprian Jaya ◽  
Kusnul Yakin ◽  
Maulidya Octaviani Bustamin

In the implementation of construction project activities there are thre things that influence the success and failure of the project: time, cost and quality. The success of a project is usually seen from the timing of completion which is relatively short but without neglecting the quality of the project work. Appropriate and targeted project management and management are required to ensure the time, cost, and quality of the project. This is certainly to avoid a variety of undesirable things such as late settlement, swelling costs, quality failures, and so on that could have an impact on project failure and the emergence of the cost of fines. The purpose of this study is to calculate changes in cost and time of project implementation with alternatives to additional working hours (overtime) comparing the results between normal and cost changes after the addition of working hours (overtime). The data used in this research is secondary data obtained from contractor implementing. Arrow diagram The results program are critical paths and cost increases due to the addition of working hours (overtime) while the result of the time cost trade off method is the acceleration of duration and the increased cost due to the acceleration of duration in any accelerated activity. The results of this study indicate that the total project time and cost under normal conditions is 508 days at a cost of Rp 22.240.655.701  with the addition of 3 hours of overtime work in the duration of crashing 485 days and at a cost of Rp 23.252.220.373,34


2021 ◽  
Vol 12 (3Sup1) ◽  
pp. 155-167
Author(s):  
Oleksandr Yashchyk ◽  
◽  
Valentyna Shevchenko ◽  
Viktoriia Kiptenko ◽  
Oleksandra Razumova ◽  
...  

This article examines the transformation of the labor market under the influence of informatization of society. It is noted that in the conditions of globalization and informatization of the nowadays a post-industrial society has been formed, in which information is a determining factor of production. New opportunities and challenges of the labor market in the conditions of information society development are analyzed. The informatization of society changes the conditions, nature and forms of work. Extensive digitalization, the use of cloud technologies and artificial intelligence systems are displacing traditional forms of employment towards teleworking, which makes workers more mobile and able to optimize working hours. It is established that the spread of technology increases the efficiency of the recruitment and searching job processes. Informatization of society contributes to the creation of a digital labor market, which forms the demand and supply of information and computer technology workers. In the context of informatization of society, the labor market is characterized by an imbalance between supply and demand of labor due to structural changes in the economy. Among the challenges of the labor market are rising unemployment in the raw materials industries, robotics and automation of routine manual labor. The digitalization of the economy leads to the need to adjust government regulation of business and provide social guarantees for employees. It is noted that the informatization of society provides more benefits to the labor market than obstacles. Solving the problems it raises, promotes progress and economic development.


Sign in / Sign up

Export Citation Format

Share Document