scholarly journals PELAKSANAAN INVESTASI SUKUK DI INDONESIA: SEBUAH KAJIAN AKUNTANSI DAN REGULASI

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Febriyadi Tri Hadmoko ◽  
Eko Hadi Kusuma ◽  
Amrie Firmansyah
Keyword(s):  
Research Method ◽  
Qualitative Method ◽  
Legal Framework ◽  
Research Use ◽  
Literature Study ◽  
The Public ◽  
Study Approach ◽  
The Government ◽  
Online Sources ◽  
Research Analysis

PELAKSANAAN INVESTASI SUKUK DI INDONESIA:  SEBUAH KAJIAN AKUNTANSI DAN REGULASI Febriyadi Tri Hadmoko [email protected] Eko Hadi Kusuma [email protected] Amrie [email protected] Akuntansi, Politeknik Keuangan Negara STAN  ABSTRACTThis study aims to determine the implementation of SUKUK investment in Indonesia from accounting and regulation aspects. The research method used in this research is a qualitative method with content analysis. The steps are taken in this research use a literature study approach, namely bysearching various written or online sources in the form of books, archives, magazines, articles, ordocuments relevant to be identified, classified, and concluded. The data and information are then elaborated as a basis for research analysis. The results showed that SUKUK's treatment in Indonesia, as regulated in PSAK 110, has accommodated sukuk issuers and sukuk users' needs. Furthermore, the regulations for the issuance and implementation of SUKUK in Indonesia are adequate, but there is still a need to strengthen the legal framework by refining existing policies. The results of this study indicate that the government and companies issuing SBSN need to increase promotion and education to the public concerning SUKUK so that Indonesian citizens are expected to have an interest in investing through SUKUK. Keywords: Accounting, Law, sukuk ABSTRAKPenelitian ini bertujuan untuk mengetahui pelaksanaan investasi SUKUK di Indonesia dari aspek akuntansi dan regulasi. Metode penelitian yang digunakan dalam penelitian ini adalah metodekualitatif dengan analisis isi. Adapun langkah-langkah yang dilakukan dalam penelitian ini dengan menggunakan pendekatan studi literatur yaitu  dengan  melakukan pencarian terhadap berbagaisumber tertulis ataupun online baik berupa buku-buku, arsip, majalah, artikel, atau  dokumen- dokumen yang relevan untuk diidentifikasikan, diklasifikasikan, dan disimpulkan. Data dan informasi tersebut selanjutnya dielaborasi sebagai dasar analisis penelitian. Hasil penelitian menunjukkan perlakuan SUKUK di Indonesia yang diatur dalam PSAK 110 sudah mengakomodir kebutuhan penerbit sukuk dan pengguna sukuk. Selanjutnya, regulasi untuk penerbitan dan pelaksanaan sukuk di Indonesia sudah memadai namun masih perlu dilakukan penguatan kerangka hukum melalui penyempurnaan pokok kebijakan yang sudah ada. Hasil penelitian ini mengindikasikan Pemerintah dan Perusahaan penerbit SBSN perlu meningkatkan promosi dan edukasi kepada masyarakat tentang sukuk, sehingga masyarakat diharapkan memiliki minat untuk berinvestasi melalui SUKUK. Kata kunci: Akuntansi, Hukum, Sukuk.

scholarly journals Pengelolaan Bahasa Untuk Pembelajaran Di Indonesia

2021 ◽  
Vol 6 (1) ◽  
pp. 1078-1085
Author(s):  
Zuniar Kamaluddin Mabruri
Keyword(s):  
Research Method ◽  
Qualitative Method ◽  
The State ◽  
Language Policies ◽  
Literature Study ◽  
Language Management ◽  
Triangular Relationship ◽  
The Government

This study aims to understand language management for learning in Indonesia. The research method used is a qualitative method with the type of literature study. The results show that the State of Indonesia has carried out language management in relation to the recognition of existing languages and is regulating for the government in the context of the state and nation so that there is a triangular relationship between language and the state which is regulated by the government for the benefit of the nation. If the state has guaranteed the existence of a language as a whole, then a number of policies will emerge to guarantee the rights and obligations of each in managing the existing language. Policies are formulated in the form of rules known as regulations, to serve as joint guidelines between the government and speakers of existing languages.

scholarly journals Politik Kebangsaan dalam Membendung Gerakan Radikalisme oleh Nahdlatul Ulama Kabupaten Pati (National Politics in Repressing the Radicalism Movement by Nahdlatul Ulama of Pati Regency)

2021 ◽  
Vol 25 (1) ◽  
pp. 60
Author(s):  
Nevy Rusmarina Dewi ◽  
Wahyu Khoiruzzaman ◽  
Muhammad Fatwa Fauzian ◽  
Abdul Ghofur
Keyword(s):  
Leadership Training ◽  
Research Method ◽  
National Politics ◽  
Literature Study ◽  
Study Approach ◽  
Central Java ◽  
Nahdlatul Ulama ◽  
The Government ◽  
Religious Understanding

ABSTRACTThe radicalism movement is currently one of the centres of attention of the Indonesian government because several incidents have repeatedly occurred in Indonesia. The radicalism movement is a concept that wish changes in society using a narrow religious understanding base which usually leads to bomb terror acts. The Central Java region is one area that is often used as the basis of radicalism movements spreading across various regions. The government cooperates with several Islamic organizations, one of which is (Nahdlatul Ulama), to take part in preventing radicalism that can threaten the integrity of the nation and state. This article aims to reveal the role of Nahdlatul Ulama's national politics in repressing the radicalism movement in Indonesia, especially in the Pati Regency area. The research method applied is qualitative with a literature study approach and through interviews. The NU Branch Leader (PCNU) made several programs to repress radicalism in the Pati Regency area, among others, by solidifying students in the Nahdlatul Ulama Student Association (IPNU) by holding Basic Leadership Training (LDK) in collaboration with the National Military Forces (TNI) and academics. In addition, Ansor and Banser of Pati Regency were active in conducting discussions with the theme of counteracting radicalism. These activities by Nahdlatul Ulama are effective in repressing radicalism in the Pati Branch area.  Keywords: national politics; radicalism; PCNU Pati Kabupaten.ABSTRAKGerakan radikalisme pada saat ini menjadi salah satu pusat perhatian pemerintah Indonesia karena berulang kali aksi ini terjadi di Indonesia. Gerakan radikalisme merupakan paham yang menginginkan perubahan dalam masyarakat yang seringnya menggunakan dasar pemahaman agama yang sempit yang biasanya berujung pada aksi teror bom. Wilayah Jawa Tengah merupakan salah satu wilayah yang sering menjadi basis gerakan radikalisme yang tersebar di berbagai daerah. Pemerintah menggandeng beberapa ormas Islam salah satunya adalah Nahdlatul Ulama yang ikut andil dalam rangka pencegahan radikalisme yang dapat mengancam keutuhan bangsa dan negara.  Artikel ini bertujuan mengungkap peran politik kebangsaan Nahdlatul Ulama dalam membendung gerakan radikalisme di Indonesia khususnya di wilayah Kabupaten Pati. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur serta melalui wawancara. PCNU membuat beberapa program yang dilaksanakan dalam rangka membendung radikalisme di wilayah Kabupaten Pati antara lain dengan mensolidkan para pelajar dalam Ikatan Pelajar Nahdlatul Ulama (IPNU) dengan mengadakan Latihan Dasar Kepemimpinan (LDK) yang bekerjasama dengan TNI maupun akademisi.  Selain itu Ansor dan Banser Kabupaten Pati aktif untuk melakukan diskusi dengan tema menangkal radikalisme. Kegiatan-kegiatan tersebut efektif dalam rangka membendung radikalisme oleh Nahdlatul Ulama di wilayah Cabang Pati.Kata kunci: politik kebangsaan; radikalisme; PCNU Kabupaten Pati.

scholarly journals Peran Pelayanan Pastoral bagi Ibu yang Mengalami Kekerasan Dalam Rumah Tangga

2020 ◽  
Vol 4 (2) ◽  
pp. 169-182
Author(s):  
Derselli P. Silitonga
Keyword(s):  
Qualitative Research ◽  
Domestic Violence ◽  
Public Sphere ◽  
Pastoral Care ◽  
Research Method ◽  
Literature Study ◽  
The Public ◽  
The Government ◽  
The Public Sphere

Abstract. Domestic violence is an issue that is considered a private household problem so it cannot merely be handled by the government or the authorities. For this reason, this study aimed to describe the important role of pastoral care in dealing with domestic violence. The method used in this research was descriptive qualitative research method. Data was collected through observation, interview and literature study and analyzed in depth and described descriptively. The result was that pastoral care is an effective way to deal with the problem of domestic violence by not bringing it into the public sphere and creating peace between husband and wife.Abstrak. Kekerasan dalam rumah tangga merupakan isu yang dianggap sebagai persoalan privat rumah tangga sehingga tidak begitu saja dapat ditangani oleh pemerintah atau pihak yang berwajib. Untuk itu, penelitian ini bertujuan untuk memberikan gambaran pentingnya peran pelayanan pastoral dalam menangani masalah kekerasan dalam rumah tangga. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kualitatif. Data-data dikumpulkan melalui observasi, wawancara dan studi kepustakaan serta dianalisa secara mendalam dan diuraikan secara deskriptif. Hasilnya adalah pelayanan pastoral merupakan cara yang efektif untuk menangani masalah kekerasan dalam rumah tangga oleh karena tidak membawanya ke ranah publik dan menciptakan perdamaian di antara suami istri.

MAKNA MEMENUHI HUKUM TAURAT MENURUT RASUL PAULUS

2019 ◽  
Vol 17 (2) ◽  
pp. 63-69
Author(s):  
Eddis Sagala
Keyword(s):  
Jesus Christ ◽  
Research Method ◽  
Qualitative Method ◽  
Apostle Paul ◽  
Study Approach ◽  
Scientific Papers ◽  
The Law ◽  
The Government

fulfilling the law according to the Apostle Paul in Romans 13: 8-10. The research method in writing scientific papers is a qualitative method with an exegetical study approach. The results of the exegetical study of Romans 13: 8-10, the meaning of fulfilling the law is to love God, love fellow believers, not believers and the government as rulers determined by God. So that the implementation of the present day congregation is that every Christian must love God faithfully, love his neighbor as himself, love his fellow believers by not being a stumbling block to fellow believers, loving others who are not believers through friendship with them and giving sweet love to Jesus Christ for them, then loves the government as the ruler through obedience to all the rules and regulations he sets.Keywords: Meaning, Compliance, Law

scholarly journals MENGUJI KEWENANGAN DEWAN PENGAWAS KOMISI PEMBERANTASAN KORUPSI DALAM PEMBERIAN IZIN PENGGELEDAHAN SEBAGAI TINDAKAN MERINTANGI PROSES PENYIDIKAN (OBSTRUCTION OF JUSTICE)

Esensi Hukum ◽  
2020 ◽  
Vol 2 (2) ◽  
pp. 48-63
Author(s):  
Arman Tjoneng ◽  
Christin Septina Basani ◽  
Novalita Sidabutar
Keyword(s):  
Research Method ◽  
Supervisory Board ◽  
Secondary Data ◽  
Criminal Code ◽  
The Other ◽  
Primary Data ◽  
Literature Study ◽  
Legal Research ◽  
The Public ◽  
The Government

Abstract The Corruption Eradication Commission (KPK) has become a super institution with extraordinary restraint. With the new Corruption Eradication Commission Law, some people think that the KPK has been weakened, which has been an institution loved by the public, even though the government denies that the new KPK Law has not weakened the KPK at all. One of the new things is the formation of the KPK Supervisory Body, one of which has the authority to grant permission to the KPK to conduct searches, which in fact has an impact on the problems at hand. The method used is a normative legal research method. The approach used is a statutory approach. The data used are secondary data obtained by literature study and primary data obtained by conducting interviews with related party respondents. There has been a shift in the meaning of Barriers to Justice as stated in Article 221 of the Criminal Code with Article 221 of the Corruption Eradication Law where Article 221 of the Criminal Code views Obstruction of Justice as a material offense while for Article 21 of the Corruption Eradication Law, Judicial Obstruction is seen as a formal offense. On the other hand, the actions of the Supervisory Board in granting licenses for searches, confiscation, etc. are not automatically considered a disturbance of justice unless it can be proven that the elements of wrongdoing committed by the Supervisory Board can be proven.   Keywords : Corruption, Authority, Obstruction Of Justice.   ABSTRAK Komisi Pemberantasan Korupsi (KPK) telah menjadi lembaga super dengan pengekangan yang luar biasa. Dengan adanya Undang-Undang KPK yang baru, sebagian orang menilai telah terjadi pelemahan KPK yang selama ini menjadi institusi yang dicintai masyarakat, padahal pemerintah membantah bahwa Undang-Undang KPK yang baru sama sekali tidak melemahkan KPK. Salah satu hal baru yaitu adalah pembentukan Badan Pengawas KPK yang salah satunya memiliki kewenangan untuk memberikan izin kepada KPK untuk melakukan penggeledahan, yang ternyata berdampak pada permasalahan yang sedang dihadapi. Metode yang digunakan adalah metode penelitian hukum normatif. Pendekatan yang digunakan adalah pendekatan statutori. Data yang digunakan adalah data sekunder yang diperoleh dengan studi pustaka dan data primer diperoleh dengan melakukan wawancara dengan responden pihak terkait. Telah terjadi pergeseran makna Hambatan Keadilan sebagaimana tertuang dalam Pasal 221 KUHP dengan Pasal 221 Undang-Undang Pemberantasan Korupsi dimana Pasal 221 KUHP memandang Obstruksi Keadilan sebagai delik material sedangkan untuk Pasal 21 Undang-Undang Pemberantasan Korupsi, Obstruksi Peradilan dipandang sebagai delik formal. Di sisi lain, tindakan Dewan Pengawas dalam pemberian izin penggeledahan, penyitaan, dan lain-lain tidak serta merta dianggap sebagai gangguan keadilan kecuali dapat dibuktikan bahwa unsur-unsur perbuatan salah yang dilakukan Dewan Pengawas dapat dibuktikan. Kata Kunci: Korupsi, Otoritas, Obstruksi Keadilan.

scholarly journals Peranan Gereja dalam Menghambat Laju Pertumbuhan Pemakai Narkoba

2019 ◽  
Vol 1 (2) ◽  
pp. 172-186
Author(s):  
Simon Simon
Keyword(s):  
Drug Trafficking ◽  
Qualitative Method ◽  
Drug Prevention ◽  
Literature Study ◽  
Study Approach ◽  
Fertile Ground ◽  
The Government ◽  
One Year ◽  
The Church

Indonesia is a country that is fertile ground for drug trafficking carried out by domestic dealers and drug dealers internationally. The rise of drugs today causes victims to die every day. President Jokowi came to state that Indonesia was on the verge of a "drug emergency", because every day 50 people died. If in just one year it could reach 18,000 people die each year. Seeing these facts, of course the government appealed through the National Narcotics Agency (BNN) that this should not be left unnoticed because it would have an increasingly bad impact. This research aims to give an idea to the churches that the spread of drugs and the number of users is alarming in the midst of this nation. The method that the author uses in writing this article uses a qualitative method with a literature study approach. The role that can be demonstrated by the church in drug prevention by preaching the dangers of drugs in the pulpits, partnering with BNN institutions as the frontline in eradicating drugs, conducting visits to rehabilitation sites and optimizing the role of families as supervisors. Indonesia merupakan salah satu negara yang menjadi lahan subur dalam peredaran narkoba yang dilakukan oleh para bandar dalam negeri maupun bandar narkoba secara internasional. Maraknya narkoba di masa kini menyebabkan adanya korban yang meninggal setiap hari. Presiden Jokowi pun sampai  menyatakan bahwa Indonesia telah berada pada ambang “darurat narkoba,” dikarenakan setiap harinya meninggal 50 orang. Bila dalam setahun saja  dapat mencapai 18. 000 orang meninggal setiap tahunnya.  Melihat fakta-fakta ini, tentunya pemerintah menghimbau melalui Badan Narkotika Nasional (BNN) mengemukan hal ini tidak boleh dibiarkan begitu saja karena akan semakin berdampak buruk. Penelitian ini bertujuan untuk memberikan gambaran kepada gereja-gereja bahwa penyebaran narkoba serta jumlah pemakainya sudah mengkuatirkan di tengah bangsa ini. Adapun metode yang penulis gunakan dalam penulisan artikel ini menggunakan metode kualitatif dengan pendekatan studi literatur. Peranan yang dapat ditunjukkan oleh gereja dalam pencegahan narkoba dengan mengkhotbahkan bahaya narkoba di mimbar-mimbar, bermitra dengan lembaga BNN sebagai garda terdepan pemberantas naskoba, mengadakan kunjungan ketempat rehabilitasi dan mengoptimalkan peran keluarga sebagai pengawas.

scholarly journals ANALISIS PARTISIPASI PEREMPUAN INDONESIA SEBAGAI POLITISI DI LEMBAGA LEGISLATIF

Jurnal Signal ◽  
2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Yulia Sariwaty ◽  
Rita Herlina
Keyword(s):  
Political Parties ◽  
Key Words ◽  
Research Method ◽  
Qualitative Method ◽  
Political Arena ◽  
Study Approach ◽  
Government Role ◽  
Result Show ◽  
The Government ◽  
Women Participation

AbstrakPenelitian ini menganalisis tentang partisipasi perempuan Indonesia sebagai politisi di lembaga legislatif. Tujuannya untuk mengetahui seberapa besar peluang perempuan Indonesia untuk masuk ke dalam kancah politik dan sejauh mana peran pemerintah dalam mengakomodir hal tersebut.   Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif dengan pendekatan studi fenomenologi. Hasil menunjukan, meskipun sudah ada Undang-Undang yang mendukung partisipasi perempuan sebagai politisi di parlemen, namun hasilnya masih belum memenuhi kuota yang tersedia, dikarenakan kendala yang biasanya ada dalam syarat rekruitmen di internal partai politik. Kata Kunci: Partisipasi, Perempuan, Politisi, Legislatif. AbstractThis research analyze about Indonesian women participation as politician at legislative institution. Purpose to find out, how much Indonesian women opportunity can be join to political arena and to what extent of the government role accommodating it. Research method used qualitative method with phenomenology study approach. Result show that despite the existence of law support women participation to be politicians in parliament, but the result still do not the expected quota, the constraints imposed by internal political parties requisite when reqruitment process. Key Words: Participation, Women, Politician, Legislative.

KAJIAN EFEKTIVITAS PEMANFAATAN INSENTIF PAJAK OLEH USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI MASA PANDEMI COVID-19

2021 ◽  
Vol 4 (3) ◽  
Author(s):  
Dewi Noor Fatikhah Rokhimakhumullah
Keyword(s):  
Qualitative Method ◽  
Tax Incentives ◽  
High Impact ◽  
Financial Impact ◽  
Business Success ◽  
Tax Rates ◽  
Literature Study ◽  
Study Approach ◽  
The Government ◽  
The Impact

The COVID-19 pandemic has had a high impact on the business and economy sector in Indonesia. To respond to this, the government has issued various policies, especially for MSMEs. Tax incentives for MSMEs issued by the government can be utilized by taxpayers until June 2021. This research aims to see the effectiveness of the use of tax incentives by mapping the factors that affect MSME taxpayer compliance and the determinants of MSME business success during the crisis due to the pandemic. This study uses a literature study approach with a descriptive qualitative method. The effectiveness of the use of tax incentives during this pandemic can show the level of compliance of MSME taxpayers and affect the sustainability of MSME businesses. Taxpayer compliance with the use of incentives is seen from the socialization of taxation, tax rates, understanding of taxation, and the perception of tax convenience provided by the government in the context of handling the impact of the pandemic, which shows that the response of MSMEs is very good in the first quarter of 2021. It is also seen from the perspective of MSME business continuity. The financial impact caused by this pandemic has caused MSMEs to be unable to carry out their tax obligations so that these tax incentives can provide relief and convenience for them MSME actors to carry out their tax obligations.

scholarly journals Tantangan Dan Strategi Pembelajaran Agama Hindu Di Smpn 3 Bangli Selama Pandemi Covid-19

2020 ◽  
Vol 3 (3a) ◽  
Author(s):  
Sang Putu Darmayasa
Keyword(s):  
Student Behavior ◽  
Research Method ◽  
Descriptive Analysis ◽  
Good Condition ◽  
Learning System ◽  
Literature Study ◽  
The Public ◽  
Online System ◽  
The World ◽  
The Government

Early 2020, humanity around the world was shaken by the Corona Virus pandemic (Covid-19) which is causing panic everywhere. For Indonesia itself, the government has given appeals to the public in overcoming this epidemic so that it runs effectively and efficiently. But in fact there are still many students who do not heed this appeal, related to the above, the learning system has also turned into an online system (in the network). Many students take advantage of this and deliberately misuse this opportunity for holidays and not studying. Therefore this study aims to analyze why most students bring up this behavior, and how to overcome it. The results show that the behavior displayed by people who do not comply with the government's appeal and are not aware of their obligations as students. In addition to analyzing student behavior and how to handle it, this article also describes tips on how to keep students in good condition, following learning well in a positive psychological approach. The research method used by this research is literature study with a descriptive analysis approach.

scholarly journals Eksistensi Komisi Yudisial dalam Pengawasan Hakim (Tinjauan Yuridis terhadap Undang-Undang No. 18 tahun 2011)

2021 ◽  
Vol 15 (2) ◽  
pp. 65-77
Author(s):  
Indra Utama Tanjung
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Qualitative Method ◽  
The Other ◽  
Literature Study ◽  
Study Approach ◽  
Data Source ◽  
The Law ◽  
And Behavior ◽  
Laws And Regulations

This study aims to analyze the existence of the judicial commission on the supervision of judges in Law no. 18 of 2011 concerning the Judicial Commission. The research method used in this study is a qualitative method using a literature study approach. The main data source used is Law no. 18 of 2011 concerning the Judicial Commission and the Law on Amendments to Law Number 22 of 2004 concerning the Judicial Commission. Data analysis is carried out by comparing the existence of the judicial commission from the two legal sources, and then drawing conclusions about the existence of the judicial commission, and its function of supervising judges. The results of the study indicate that the change to Law No. 22 of 2004 is the answer to the ambiguity of the duties, authorities and functions of the Judicial Commission, because it is not clear enough what is meant by "other powers in order to maintain and uphold honor, dignity, and behavior". judge." The problem becomes clearer, if the other authority is interpreted as supervision, because in the laws and regulations there are other institutions (besides the Judicial Commission) which are given the authority to carry out supervision. It is also in the context of maintaining and upholding the honor, nobility of dignity, and the behavior of judges is supervision.

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