scholarly journals Sertifikat Laik Fungsi pada Bangunan Gedung di Kota Bandung Dalam Kaitannya dengan Izin Mendirikan Bangunan

2021 ◽  
Vol 21 (3) ◽  
pp. 963
Author(s):  
Devi Elora

The rise of buildings in the city of Bandung is a symbol of the development of the city of Bandung itself, but the development of a city must of course refer to the existing rules. The existence of buildings whose utilization is often found to be inconsistent with IMB, in other words, there is a mismatch between SLF and IMB which of course raises problems regarding the use of building functions that are not in accordance with existing building permits. Identification of the problem in this thesis research is how the legal arrangements regarding SLF for buildings are in the presence of an IMB and how is the SLF for buildings that are not used in accordance with the IMB. The research method uses the normative juridical method, which is carried out using library research and field research conducted at institutions related to the issue of building function worthiness certificates in the city of Bandung in relation to building permits. The conclusion obtained in this study is the legal arrangement regarding SLF for buildings in the presence of an IMB which is basically the existence of an SLF located or based on an IMB. SLF is a provision for the use of buildings, while IMB is the legality of the existence of buildings, problems regarding the incompatibility between IMB and SLF can be studied from 3 main subjects of the existence of SLF namely government, society and the rule of law, but what is fundamental is the absence of legal rules regarding specific implementation instructions in The City of Bandung regulates SLF, so that SLF in Bandung City has not been able to run well. SLF of buildings whose utilization is not in accordance with the IMB has the consequence that the use of the SLF that should be in accordance with the IMB must be adjusted to the provisions contained in the IMB.

2020 ◽  
Vol 11 (2) ◽  
pp. 197-205
Author(s):  
Rasyidah Nadir ◽  
Muhammad Ridwan Arif ◽  
Fatmawati Fatmawati

This study aims to examine the application of the Shopping Standards Analysis (ASB) model to the City / Regency governments in South Sulawesi. Spending standards analysis is an instrument for the assessment of the reasonableness of workload and costs for an activity organized by a local government. The data used in this study are secondary data sourced from the Budget Implementation List (DPA) of 2017 and 2018, 2017 Budget Realization Data from all SKPDs in the local government, and Data Unit Standards based on Regional Regulations (Perda). The method of data analysis uses standard shopping analysis with a linear regression model approach. The ASB model is carried out through three stages of preparation namely the stage of data collection, the stage of equalizing activities, and the stage of forming the model. The research method was carried out using two approaches namely library research and field research. Penelitian ini bertujuan untuk mengkaji penerapan model Analisis Standar Belanja (ASB) pada pemerintah Kota/Kabupaten di Sulawesi Selatan. Analisis standar belanja merupakan suatu instrumen untuk penilaian kewajaran atas beban kerja dan biaya terhadap suatu kegiatan yang diselenggarakan pemerintah daerah. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber pada Daftar Pelaksanaan Anggaran (DPA) Tahun 2017 dan 2018, Data Realisasi Anggaran 2017 dari seluruh SKPD pada pemerintah daerah setempat, dan data Standar Satuan Harga berdasarkan Peraturan Daerah (Perda). Metode analisis data menggunakan analisis standar belanja dengan pendekatan model regresi linear. Model ASB dilakukan melalui tiga tahapan penyusunan yaitu tahap pengumpulan data, tahap penyetaraan kegiatan, dan tahap pembentukan model. Metode penelitian dilakukan dengan menggunakan dua pendekatan yaitu penelitian kepustakaan (library research) dan penelitian lapangan (field research).


1970 ◽  
Vol 21 (2) ◽  
pp. 291-306
Author(s):  
M. Tamudin ◽  
Yusida Fitriyati

This paper examines the implementation of professional zakat based on the regional regulation of the city of Palembang Number 4 of 2017 concerning zakat management at the Palembang city government office.This research is a field research by conducting a study of the laws that apply in society. This study looks at the application of professional zakat based on the Regional Regulation of Palembang City Number 4 of 2017 at the Palembang City Government Office. There are 3 problem formulations in this study, including "1. How is the implementation of professional zakat based on the Regional Regulation of Palembang City Number 4 of 2017 at the Palembang City Government Office? 2. What are the factors that influence the implementation of professional zakat based on the Regional Regulation of Palembang City Number 4 of 2017 at the Palembang City Government Office? 3. What are the efforts made by the Palembang City Government in overcoming the problem of implementing professional zakat based on the Palembang City Regional Regulation Number 4 of 2017? From the results of the study it can be concluded that the implementation of professional zakat based on the regional city regulation of Palembang number 4 of 2017 in the Palembang city government office has been carried out but has not been maximized. There are still many ASNs (civilApparatus) who have not deposited professional zakat to the Palembang City BAZNAS. His awareness of paying professional zakat has only reached 13% of the existing muzakki. The enforcement of administrative sanctions or fines has also not been implemented due to political reasons. The factors that influence the implementation of professional zakat in the Palembang city government office are: the rule of law factor, the Palembang City BAZNAS factor, Keywords :Implementation, regional regulations, professional zakat.


2020 ◽  
Vol 10 (1) ◽  
pp. 13-26
Author(s):  
Candra Irawan ◽  
Adi Bastian ◽  
Febrozi Rohadi

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. 


2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Yudiana Yudiana ◽  

Abstract The object of research is PO. Pisang Suseno Bandar Lampung Chips located at Jalan Ikan kakap No. 78 Teluk Betung. PO. The problem studied was to find out the influence of financial and marketing factors on business feasibility of PO. Suseno Banana Chips in Bandar Lampung because of the business feasibility of PO. Suseno Banana Chips in Bandar Lampung business feasibility PO. Suseno Banana Chips in Bandar Lampung are declining. The research method used in this study is library research carried out by reading and studying books, scientific works and other library support related to this research and field research conducted by examining directly on PO. Suseno chips in Bandar Lampung through interview methods and questionnaires related to financial and marketing factors to the business feasibility of Suseno Keripik in Bandar Lampung. The results showed that the influence of financial and marketing factors on business feasibility of PO. Suseno Chips in Bandar Lampung, Based on calculations and research results from several financial feasibility criteria, it can be seen that the Net Present Value (NPV) is 226,745,626 and the Profitability Index (PI) is 1.87, the Internal Rate of Return (IRR) is 40.47% and Payback period (PP) for 2 years 23 days. This business should be developed in the direction of a larger processing industry given the products of PO chips. Suseno is a product that is quite popular with the community and this business can be used as an example by various parties who want to pursue similar businesses.


Author(s):  
Sulaiman Sulaiman ◽  
Muzakir Muzakir ◽  
Ema Syithah ◽  
Baharuddin Baharuddin ◽  
Ainon Mardhiah

The purpose of this study was to look at the factor of increasing divorce rates in the city of Sabang. This research integrates library research and field research using a qualitative approach. This study uses. descriptive method of analysis The highest results of the study showed that the factor of increasing divorce in Sabang City was caused by; first, continuous disputes and disputes amounted to 80 cases, secondly, leaving one party numbered 38 cases, third, economic (family needs not met) as many as 9 cases, fourth, domestic violence in 5 cases, and fifth, sentenced to imprisonment ( involved in the use of narcotics) totaling 4 cases, the data is the data of the last three years. Whereas prevention efforts to avoid divorce are carried out by conducting marriage counseling conducted by the Office of Religious Affairs in the Sabang City area, at least one week before the implementation of the marriage contract, this guidance activity is mandatory for couples to marry, besides the Shari'ah Court of Sabang also conducted mediation with every party who filed a divorce or divorce divorce, out of the 63 cases of mediation cases that entered, only 5 cases of mediation were successfully mediated in the last three years and if the mediation attempt was unsuccessful a register was held to proceed to the trial stage.


2019 ◽  
Vol 5 (1) ◽  
pp. 8
Author(s):  
Fauzi Sumardi ◽  
Ridho Mubarak

<p><em>Juridical Review Of Work Agreements Made Orally</em></p><p><em><br /></em></p><p><em>A verbal work agreement is a work relationship that is made without the signing of a work agreement, a verbal work agreement is sufficient with a statement that is mutually agreed upon by both parties and should be witnessed by at least two witnesses. The purpose of this study was to find out how the legal strength of work agreements made verbally and how legal protection for workers whose employment relationships are based on verbal work agreements. The research method used is the library research method, namely by conducting research on various written reading sources, and the Field Research method, which is a juridical review of workers whose work relations are based on verbal work agreements. The purpose of this study is to find out the answers to the problems discussed. The results of the study indicate that the legal strength of the work agreement made orally is not specifically regulated in the Civil Code or in other laws and regulations so that the arrangement of oral agreements only follows the arrangement of work agreements in general</em></p>


Author(s):  
Masoumeh Livani ◽  
Hamidreza Saremi ◽  
Mojtaba Rafieian

Abstract The aim of this study is to investigate how the city is influenced by the ritual of Muharram. The main research question is: what is the relationship between the city and the ritual of Muharram? To answer this question, we examined different intangible layers of this ritual heritage. This study is based on the three components of the sense of place. The research method is qualitative and a context-oriented approach is adopted. The context of the study is the historical texture of the city of Gorgan, Iran. The data were collected through library research and immediate observation. Next, content analysis and data coding were used to obtain a set of thematic categories. The results suggest that, as a kind of ritual-social behavior, the ritual of Muharram has had remarkable, enduring effects on the city over centuries. The non-urban-development dimension has thus allowed for the formation of sense of place in the relationship between people and the urban environment through a different process.


2021 ◽  
Vol 4 (1) ◽  
pp. 125
Author(s):  
Agus Bandiyono ◽  
Melinda Fitriyani

AbstractThis study aims to identify the imposition of income tax, analyze tax potential, explain and evaluate efforts to get the potential income tax and find out the obstacles experienced in getting the potential income tax on income from transfer of land and / or building rights transactions at KPP Pratama Wates.  The research method used is the library research method and the field research method (interviews). The results of this study, in general, KPP Pratama Wates has made efforts to explore the potential income tax from transactions of transfer of rights to land and / or buildings properly. This can be seen from the suitability between the regulations and their application in the office. In addition, there are several obstacles in exploring this potential which causes the efforts to be less than optimal, such as difficulties in communicating with taxpayers, lack of authority in accessing taxpayer data which is more in-depth related to the correctness of the transaction value stated by the taxpayer, and there are still many document applied. by taxpayers who do not have an NPWP so that it is difficult to do follow-up, and there are obstacles from existing regulations. The novelty of the findings (novelty) in this study is to use a newer rule in the form of PER-26 / PJ / 2018 and discuss more deeply and evaluate the application of the SSP-PHTB research procedures.Keywords:  exploration of potential; land rights and / or buildings; income tax; taxation; public sector accounting; state finances                                            Abstrak Penelitian ini bertujuan untuk mengidentifikasi pengenaan pajak penghasilan, menganalisis potensi pajak, menjelaskan dan mengevaluasi upaya penggalian potensi pajak penghasilan serta mengetahui kendala-kendala yang dialami dalam melakukan penggalian potensi pajak penghasilan atas penghasilan dari transaksi pengalihan hak atas tanah dan/atau bangunan di KPP Pratama Wates. Metode penelitian yang digunakan adalah metode deskriptif kualitatif berupa penelitian kepustakaan dan metode penelitian lapangan berupa wawancara. Hasil penelitian ini, secara umum KPP Pratama Wates telah melakukan upaya penggalian potensi pajak penghasilan dari transaksi pengalihan hak atas tanah dan/atau bangunan dengan baik. Hal ini dapat diketahui dari kesesuaian antara peraturan dan penerapannya di lapangan. Selain itu, terdapat beberapa kendala dalam melakukan penggalian potensi ini yang menyebabkan upaya yang dilakukan menjadi kurang optimal seperti kesulitan berkomunikasi dengan Wajib Pajak, kurangnya kewenangan dalam akses data Wajib Pajak yang lebih mendalam terkait dengan kebenaran nilai transaksi yang dinyatakan Wajib Pajak, dan masih banyak berkas permohonan penelitian yang dilakukan oleh Wajib Pajak yang belum memiliki NPWP sehingga kesulitan dalam dilakukan tindak lanjut. Kebaruan temuan (novelty) dalam penelitian ini yaitu menggunakan aturan yang lebih baru berupa PER-26/PJ/2018 dan membahas lebih dalam serta mengevaluasi penerapan tata cara penelitian SSP-PHTB tersebut.Kata kunci: penggalian potensi; Hak Atas Tanah Dan/Atau Bangunan; pajak penghasilan; perpajakan; akuntansi sektor publik; keuangan negara


Author(s):  
Ismail Koto ◽  
Erwin Asmadi

This article aims to find out the legal arrangements and liability related to malpractice acts in hospitals. The liability for criminal acts of malpractice is currently an important spotlight because the legal rules governing it are still vague. This is because the qualifications of malpractice acts are not clearly stated in the legal rules. These malpractice acts cannot be seen solely from a scientific point of view, but from a legal perspective too. Malpractice acts contain criminal and civil elements, this should be considered so that each party does not give their interpretations according to their respective knowledges. The research method used in this study is normative juridical by applying library research and conceptual approaches which will then be analyzed using Wetsen Rechtshitorische Interpretatie, grammatical interpretation, and systematic interpretation. Since the independence time until now, Indonesia has experienced three times of the Health Law enactment. The regulations related to medical malpractice in the Health Law state that, in the event that health workers are suspected of negligence in carrying out their profession, the negligence must be resolved first through mediation.


2021 ◽  
Vol 6 (1) ◽  
pp. 37-51
Author(s):  
Agus Bandiyono ◽  
Nur Syifa Retno Utami

The aims of this study are to evaluate the implementation of PP No. 23 of 2018 at KPP Pratama Banjarmasin Utara and Selatan, to analyze the implications of the implementation of PP No. 23 of 2018 on tax revenue and compliance of SME taxpayers, and to find out the challenges and obstacles in implementing regulations at KPP Pratama Banjarmasin Utara and Selatan. The research method used are the qualitative method of library research and field research in the form of interviews and observations. The results of the research are based on observation, interviewing informants and evaluating the implementing regulations, PP No. 23 of 2018 has been implemented properly. PP No. 23 of 2018 has a positive effect on the revenue and number of SME taxpayers who make tax payments, but it has not made a positive contribution to the compliance of SME taxpayers in reporting annual tax return. This is known through the percentage of SME taxpayers’s annual tax return reporting compared to the number of SME taxpayers registered in Banjarmasin less than 20%. The challenge in implementing this PP is in providing education and awareness of taxpayers who are still low. The perceived obstacles are that taxpayers are not familiar with technology, dependence of taxpayers on officers, and double taxation.


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