scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PPH PASAL 25 PADA PT SELAGO MAKMUR PLANTATION

2018 ◽  
Author(s):  
Dewi Zulvia
Keyword(s):  
Data Collection ◽  
Field Research ◽  
Secondary Data ◽  
Analysis Method ◽  
Applicable Law ◽  
Qualitative And Quantitative ◽  
Library Research ◽  
Commercial Accounting ◽  
Research Analysis ◽  
Made In

The research was conducted at PT SELAGO MAKMUR PLANTATION Padang. This study aims to conduct an analysis of 25 calculation and reporting of PPH Article 25 on the PT SELAGO MAKMUR PLANTATION Padang and to find out if the company does with the tax obligations applicable laws. In this study the author uses primary and secondary data, while data collection techniques by conducting field research and library research. Analysis method used consists of qualitative and quantitative analysis.From the research, commercial accounting profit according to the PT SELAGO MAKMUR PLANTATION the profits in fiscal amounting to Rp. 19,943,110,563 and Rp. 48,840,381,127.03. Calculation of PPH Article 25 that the company paid in 2006 was Rp. Rp. 637 783 403 and in . PT SELAGO MAKMUR PLANTATION in SSP payments made in an independent bank which conducted research on the tax return no later than two months after the tax return is received.From penelitian, the authors suggest to PT SELAGO MAKMUR PLANTATION to continue to tax obligations under applicable law.

scholarly journals Perbandingan Pengaturan Perlindungan Saksi Tindak Pidana Pencucian Uang

2021 ◽  
Vol 2 (1) ◽  
pp. 1-16
Author(s):  
Ahmad Dahlan ◽  
Usman Usman ◽  
Herry Liyus
Keyword(s):  
Data Collection ◽  
Money Laundering ◽  
Legal Protection ◽  
Secondary Data ◽  
Analysis Techniques ◽  
Library Research ◽  
The Family ◽  
National Police ◽  
Made In ◽  
Special Protection

This article aims to find out and analyze the similarities and differences in the protection of witnesses to the crime of money laundering in law of Indonesia and Malaysia. The research method used is normative juridicial. The data collection techniques used are secondary data collection that carried out by library research to collect and compile data related to the problem under study, by taking an inventory and studying laws and regulations, books , writings and documents related to the issues that the author examined. The data analysis techniques with content analysis. The results obtained from this study are that the arrangements for witness protection in the Money Laundering Law in Indonesia and Malaysia are different. protected subjects (namely: witness, the reporter, the family of the witness/reporter) as well as the broader arrangements in Indonesia as well as in its implementation special protection arrangements have been made in the PP and Decree of the Chief of the Indonesian National Police. Protection provided at all stages of case examination, in the form of special and legal protections. Whereas in Malaysia, the implementation only refers to the provisions of witness protection. Protection only takes the form of legal protection provided to reporting witnesses only, so that during the trial process , a witness has no protection. Abstrak Artikel ini bertujuan untuk mengetahui dan menganalisis persamaan dan perbedaan perlindungan saksi tindak pidana pencucian uang di Indonesia dan Malaysia. Jenis penelitian yuridis  normatif. Teknik pengumpulan data yang digunakan yaitu melalui pengumpulan data-data sekunder. Teknik pengumpulan data dilakukan dengan studi kepustakaan untuk mengumpulkan dan menyusun data yang berhubungan dengan masalah yang diteliti, dengan cara menginventarisasi dan mempelajari peraturan perundang- undangan, buku-buku, tulisan-tulisan dan dokumen yang berhubungan dengan masalah yang penulis teliti. Teknik analisis data dengan analisis isi (content). Hasil yang diperoleh dari penelitian ini yaitu bahwa pengaturan perlindungan saksi di Indonesia dan Malaysia adalah berbeda. Dalam hal subjek yang dilindungi (yaitu: saksi, pelapor, keluarga saksi/pelapor). Perlindungan yang diberikan pada semua tahap pemeriksaan perkara, dalam bentuk perlindungan khusus dan hukum. Sedangkan di Malaysia, pelaksanaanya hanya merujuk pada ketentuan perlindungan saksi. Perlindungan hanya berupa perlindungan hukum yang diberikan kepada saksi pelapor saja, sehingga dalam selama proses persidangan, seorang saksi tidak mendapat perlindungan.

scholarly journals Implementasi Pertimbangan Hakim dalam Mengabulkan Permohonan Penetapan Wali Adhal Untuk Melaksanakan Perkawinan Menurut Hukum Islam (Studi Putusan Nomor 0055/ Pdt. P/ 2019/PA.Mt)

Wajah Hukum ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 245
Author(s):  
Baharudin Baharudin
Keyword(s):  
Research Method ◽  
Field Research ◽  
Secondary Data ◽  
Primary Data ◽  
Library Research ◽  
Data Collecting ◽  
Marriage Contract ◽  
The Guardian ◽  
Legal Marriage ◽  
Research Analysis

Marriage must meet the requirements and harmony, one pillar that must be met is the marriage guardian. The existence of a guardian in a marriage contract is a must and is not a legal marriage agreement that is not carried out by the guardian. The guardian is placed as a pillar in marriage according to the agreement of scholars in principle. The problem in this research is how is the formal law in the stipulation of Metro Religious Court Number 0055 / Pdt P / 2019 / PA.Mt regarding the application of guardian application? and what is the basis for the judge's judgment (material law) in deciding on the Establishment of the Metro Religious Court Number 0055 / Pdt P / 2019 / PA.Mt regarding the application of a guardian?. The research method uses a normative and empirical juridical approach. The type of data used is secondary data and primary data. Collecting data through library research and field research. Analysis of the data used is qualitative juridical.

scholarly journals Property toward Husband Doesn't Provide Children and Wife in the Overview of the Compilation of Islamic Law

2021 ◽  
Vol 2 (3) ◽  
pp. 225-235
Author(s):  
Suenta Karina Siregar ◽  
Utary Maharani Barus ◽  
Yezrizawati ◽  
Idha Aprilyana Sembiring
Keyword(s):  
Islamic Law ◽  
Descriptive Analysis ◽  
Field Research ◽  
Secondary Data ◽  
Supreme Court Decision ◽  
Applicable Law ◽  
Library Research ◽  
The Republic ◽  
The One ◽  
Joint Property

The study was conducted to find out Compilation of Islamic Law governing the distribution of joint property, the application of the principle of partnership and the legal considerations of judges in the Supreme Court Decision of the Republic of Indonesia on Case Number 266K/AG/2010 in terms of the Compilation of Islamic Law against husband doesn’t provide for his children and his wife. This research uses normative juridical research methods that use secondary data consisting of primary, secondary, and tertiary legal materials with descriptive analysis and data collection tools are carried out by library research supported by data obtained through field research at Bantul Religious Courts. The results of this research is known that the regulation regarding the distribution of joint property to husbands who do not provide for their children and wives is not detailed in the Compilation of Islamic Law. This partnership causes the position of husband and wife to be the same in some respects, in other respects to be different, the husband becomes the head of the family, the wife becomes the head in charge of household regulation, each has a role, position, rights, obligations, and responsibilities, all of which complement and perfect each other, every role has rights and every position has obligations, whoever has more obligations or who bears greater obligations, he is the one who has more rights than the others. The judge to resolve the conflict must be able to resolve it objectively based on the applicable law, determine the facts in the trial including the relevant facts and the choice of which legal rules will be used as the basis for resolving the case.

scholarly journals Re-Designing Conventional Face Mask by Using Triz (Teoriya Resheniya Izobreatatelskikh Zadatch) Method

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Ahmad Padhil ◽  
Muhammad Dafha Reza Ramadhan Saputra Ramlan ◽  
Rifdat Indratma ◽  
Nurul Dwiana Lestari
Keyword(s):  
Quantitative Methods ◽  
Secondary Data ◽  
Material Design ◽  
Face Mask ◽  
New Normal ◽  
Qualitative And Quantitative ◽  
Qualitative And Quantitative Methods ◽  
Library Research ◽  
Short Period ◽  
Made In

New Normal becomes the way out to keep Indonesia's weakened economy because of covid-19 pandemic stays in balance. Of course, New Normal must be well-balanced with the application of strict protocols to reduce transmission rates and anticipate a surge in new cases. From a few points of pandemic protocols, using face mask is considered as the most-effective basic need. Re-designing the mask is aiming at eliminating the worsening feature and developing the improving feature. This research is developing the widely used 1-ply mask, which doesn't meet WHO standard regarding cloth-material mask that must be made in 3-ply.  The method used in this research is TRIZ (Teoriya Resheniya Izobreatatelskikh Zadatch), an inventive problem solving theory to the issues regarding ideas, products, or concepts, in this case is face mask redesigning concept. In this research, the data are collected by doing library research to obtain secondary data that will be processed in qualitative and quantitative methods. The results shows the aspects that should be eliminated from cloth-material face mask are brittle for being easily damaged, short period of usage, and non-reusable. After the redesigning concept is carried out using the principles and features of TRIZ method, some aspects such as weight, material, design, and functionality are developed. The result is a relatively light weight face mask because the using of PLA+ filament-based material with good durability and environmentally friendly. This design has longer period of usage, and user only needs to replace the additional inserted tissue every 4 hours. The researchers hope that the new design can be further developed by government to deal with New Normal and other possibilities in the future.

Employee Engagement Dan Stress Kerja Pengaruhnya Terhadap Kepuasan Kerja Dan Turnover Intention di Aman Villas Nusa Dua – Bali

2020 ◽  
Vol 2 (1) ◽  
pp. 60-79
Author(s):  
Wayan Arya Paramarta ◽  
Ni Putu Kurnia Darmayanti
Keyword(s):  
Job Satisfaction ◽  
Employee Engagement ◽  
Work Stress ◽  
Turnover Intention ◽  
Secondary Data ◽  
Qualitative And Quantitative ◽  
Library Research ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

The aims of this study was to explain the effect of employee engagement and work stress on job satisfaction and turnover intention at Aman Villas Nusa Dua-Bali. The type of data used in this study is qualitative and quantitative data, with data sources namely primary and secondary data. Data collection method is interview, distributing questionnaires to respondents and library research, while the data analysis technique used Smart PLS 3.2.8. The results of this study showed that employee engagement had a positive effect and significant on job satisfaction, work stress had a negative effect but not significant on job satisfaction, employee engagement had a negative effect and significant on turnover intention, work stress had a positive effect and significant on turnover intention, job satisfaction had a negative effect but not significant on turnover intention, employee engagement had a positive effect but not significant on turnover intention trough job satisfaction, work stress had a positive effect but not significant on turnover intention trough job satisfaction at Aman Villas Nusa Dua-Bali.

AKAD FINANCING OF MURABAHAH BETWEEN CUSTOMERS WITH MUAMALAT BANKS HARKAT VIEWED FROM SHARI'AH PRINCIPLES

2020 ◽  
Vol 10 (1) ◽  
pp. 13-26
Author(s):  
Candra Irawan ◽  
Adi Bastian ◽  
Febrozi Rohadi
Keyword(s):  
Data Collection ◽  
Financial Institutions ◽  
Research Method ◽  
Economic Condition ◽  
Field Research ◽  
Comprehensive Analysis ◽  
Islamic Banks ◽  
Legal Research ◽  
Trading System ◽  
Library Research

Currently in Indonesia Islamic Bank has gained a place and interested in the community, causing many emerging Syari'ah Bank and Financial Institutions of the syari'ah, and products in Islamic banks are widely used is murabahah financing. The formulation of the problem in this research are: (1). How is the implementation of the sale and purchase through murabahah financing between Bank Muamalat Harkat with customers. (2). Is trading system murabahah financing between Bank Muamalat Harkat and customers have been according to the principles of Syari’ah. (3). How murabahah financing efforts to resolve the breach between the customer and Muamalat Harkat. This research method is empirical legal research, this study was conducted in Bank Muamalat Harkat based data collection through field research such as interviews, observation and description as well as information from respondents through library research. The results of this research are: before an agreement Bank to assess carefully the prospective customer in the form of a comprehensive analysis and is divided into several stages, such as the assessment using the principle of 5C Character (Character of the debitor), Chapacity (Capability Candidate Debitor) , Capital (Capital candidate Debitor), Collateral (Collateral candidate Debitor) and Condition of economy (economic condition of the prospective Borrower). Trading system murabahah financing between Bank Muamalat Harkat with the customer has not fully based on the principles of the Syari'ah. Murabahah financing efforts to resolve the defaults can be solved by R3 is Restrukturing (Arrangement Back), Reconditioning (Terms Back) and Rescheduling (rescheduling), sales collateral and auction execution. 

Pendidikan Karakter Profetik dalam Sirah Nabawiyah (Telaah Kitab al-Râhiq al-Makhtûm Karya Shafiy al-Rahmân al-Mubârakfuri)

2018 ◽  
Vol 6 (2) ◽  
pp. 147 ◽  
Author(s):  
Ahmad Syahid ◽  
H. Husni
Keyword(s):  
Content Analysis ◽  
Data Collection ◽  
Character Education ◽  
Research Method ◽  
Analysis Data ◽  
Educational Goals ◽  
Research Approach ◽  
Analysis Method ◽  
Library Research ◽  
History Of

This study aims to analyze the character values ​​in Sirah Nabawiyah Ar-Rahiq Al-Makhtum by Syafiyyurrahman al-Mubarakfuri, so that it is revealed how the character education of the Prophet Muhammad. and analyze its relevance to current educational goals. The research method used is library research, the type of research approach is deductive and the analysis method is content analysis. Data collection techniques used were library techniques. This research succeeded in proving that prophetic values ​​based on the history of the Prophet Muhammad have a strong relevance to the concept of contemporary character education. Prophetic values ​​loaded with character education in this era, especially related to religiosity, honesty, tolerance, discipline, hard work, creative, independent, democracy, curiosity, national spirit, love of the motherland, respect for achievement, friendship, love for peace , likes to read, care about the environment, care about social, and responsibility.

UPAH MENGUPAH PERTANIAN DALAM TINJAUAN FIQH MUAMALAH (Studi di Nagari Bukit Kandung Kecamatan X Koto Diatas Kabupaten Solok)

2021 ◽  
Vol 2 (3) ◽  
pp. 59
Author(s):  
Susanti Krismon ◽  
Syukri Iska
Keyword(s):  
Data Collection ◽  
Data Processing ◽  
Field Research ◽  
Secondary Data ◽  
Research Field ◽  
Farm Workers ◽  
Data Sources ◽  
Primary Data

This article discusses the implementation of wages in agriculture in Nagari Bukit Kandung Subdistrict X Koto Atas, Solok Regency in a review of muamalah fiqh. The type of research is field research (field research). The data sources consist of primary data sources, namely from farmers and farm laborers who were carried out to 8 people and 4 farm workers, while the secondary data were obtained from documents in the form of the Bukit Kandung Nagari Profile that were related to this research, which could provide information or data. Addition to strengthen the primary data. Data collection techniques that the author uses are observation, interviews and documentation. The data processing that the author uses is qualitative. Based on the results of this study, the implementation of wages in agriculture carried out in Nagari Bukit Kandung District X Koto Diatas Solok Regency is farm laborers who ask for their wages to be given in advance before they carry out their work without an agreement to give their wages at the beginning. Because farm laborers ask for their wages to be given at the beginning, many farm workers work not as expected by farmers and there are also farm workers who are not on time to do the work that should be done. According to the muamalah fiqh review, the implementation of wages in agriculture in Nagari Bukit Kandung is not allowed because there is an element of gharar in the contract and there are parties who are disadvantaged in the contract, namely the owner of the fields.

APPLICATION OF AKAD IJARAH ISLAMIC LAW IN THE AL-QUR'AN

ISLAMIKA ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 1-11
Author(s):  
Ade Jamarudin ◽  
Ofa Ch Pudin
Keyword(s):  
Financial Institutions ◽  
Islamic Law ◽  
Financial Institution ◽  
Field Research ◽  
Secondary Data ◽  
Research Field ◽  
Islamic Banking ◽  
Library Research ◽  
Human Labor ◽  
Leasing Company

Ijarah is a contract on the transfer of goods or services with rewards instead. Ijarah based transactions with the displacement benefit (rights to), not transfer of ownership (property rights), there ijara financing translates as buying and selling services (wages hired), that take advantage of human power, there is also a translate lease, which take advantage of goods. Application ijarah growing financial institutions in the current Shari'ah is happening on the leasing company (financial institution based on Islamic teachings, as well as Islamic banking is one of the products in Islamic finance. Application ijarah emerging financial institutions shari'ah 'ah at the moment that is happening on the leasing company (financial institution based on Islamic teachings, as well as Islamic banking is one of the Islamic financing products). This research is a library research (library research) and field research (field research), and is descriptive, analytic and comparative. Data sources used in this study are sourced from primary and secondary data. Ijarah transactions are based on the transfer of benefits (use rights), not the transfer of ownership (ownership rights), some translate ijarah financing as the sale and purchase of services (wage wages), i.e., taking the benefits of human labor

PENGARUH LINGKUNGAN KERJA DAN PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN PT ASTRA OTOPARTS TBK DIVISI SSC (Shared Service Centre)

2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Dian Anggraeni ◽  
Eddy Sanusi S
Keyword(s):  
Career Development ◽  
Data Collection ◽  
Work Environment ◽  
Employee Performance ◽  
Field Research ◽  
Secondary Data ◽  
Sampling Technique ◽  
Service Center ◽  
Shared Service ◽  
Data Collection Technique

<em>The research objective was to determine the effect of work environment and career development on employee performance of PT. Astra Otoparts Tbk Division SSC (Shared Service Center). The research method, in this study using primary and secondary data sources, where the data collection is done by field research and library research. Respondents in this study were all employees of PT. Astra Otoparts Tbk Division SSC (Shared Service Center) as many as 72 respondents using the slovin technique with a tolerance level of 5 percent. The data collection technique used a questionnaire and the sampling technique used random sampling. The results of the study have an effect both partially and simultaneously on work environment and career development on employee performance at PT. Astra Otoparts Tbk Division SSC (Shared Service Center).</em>

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