scholarly journals Perlindungan Jiwa Anak Yatim dalam Pergub Sumsel Nomor 6 Tahun 2017 tentang Perlindungan Anak Yatim

2020 ◽  
Vol 3 (1) ◽  
pp. 104-117
Author(s):  
Ahmad Yani Nasution

This study is entitled "A Review of Maqashid Al-Shari’ah Against the Protection of Orphans' Mental Life in the North Sumatra Governor Regulation No. 6 of 2017 Regarding Orphan Protection". The purpose of this study is First To find out how the protection of life in the Governor of South Sumatra No. 6 of 2017 concerning Protection of Orphans. Second To find out how Maqashid al-Syari’ah review of life protection in the Governor of South Sumatra No. 6 of 2017 concerning Protection of Orphans. In this study the authors used a descriptive analysis technique, which seeks to describe in general the efforts to protect the lives of orphans in South Sumatra local government regulation no 6 of 2017 concerning orphans, as viewed from Maqashid as-Syari’ah from secondary data in the form of books, scientific work of scholars, research results, articles, journals and documents that support this research. In this way the reader will get the results of research on the protection of the lives of orphans in the summit regulation regarding the protection of orphans. After analyzing the Governor's Regulation No. 6 of 2017 the author finally came to the conclusion that in the Governor's Regulation there is the principal of Maqashid Shari'ah, the Hifz Nafs. (preserving the soul). Abstrak Penelitian ini berjudul “Tinjauan Maqashid Al-Syari'ah Terhadap Perlindungan Jiwa Anak Yatimdalam Pergub Sumsel Nomor 6 Tahun 2017 Tentang Perlindungan Anak Yatim”. Adapun tujuan dari penelitian ini adalah Pertama Untuk mengetahui bagaimana perlindungan jiwa dalam Pergub Sumsel Nomor 6 Tahun 2017 tentang Perlindungan Anak Yatim. Kedua Untuk mengetahui bagaimana tinjauan Maqashid asy-Syri’ah terhadap perlindungan jiwa dalam Pergub Sumsel Nomor 6 Tahun 2017 tentang Perlindungan Anak Yatim. Dalam penelitian ini penulis mengunakan teknik analisis deskriptif, yaitu berusaha mengambarkan secara umum tentang upaya perlindungan jiwa terhadap anak yatim dalam Peraturan pemerintah daerah sumatera selatan no 6 tahun 2017 tentang anak yatim, yang ditinjau dari Maqashid as-Syari’ahdari data sekunder yang berupa buku- buku, hasil karya ilmia para sarjana, hasil-hasil penelitian, artikel, jurnal dan dokumen-dokumen yang mendukung penelitian ini. Dengan cara demikian pembaca akan mendapatkan hasil penelitian tentang perlindungan jiwa anak yatim dalam pergub sumsel tentang perlindungan anak yatim. Setelah menganalisa pergub sumsel nomor 6 tahun 2017 akhirnya penulis mendapat kesimpulan bahwa dalam pergub tersebut terdapat pokok maqashid syari’ah yaitu hifz nafs. (memelihara jiwa).

2018 ◽  
Vol 2 (2) ◽  
pp. 185
Author(s):  
Cakra Arbas

ABSTRACTEradication of corruption is one way to accelerate national development aimed at realizing justice, prosperity, and order for the Indonesian people as a whole based on Pancasila and 1945 Constitution of the Republic of Indonesia. Aceh has been positioned as a special regional government unit, which is a crystallization of the values contained in the local wisdom of the Acehnese people, such as upholding the principle of divinity in all social activities, including in the scope of local government that always adhere to romantic customs.The Essence of the foundation for preventing corruption, especially in Aceh, has been attempted by establishing organic regulations, such as Qanun (from Acehnese language means legislation). Substantially, however, the organic regulations are sometimes not directly addressed to the term of corruption. Therefore, it is necessary to formulate regulation as an effort to accommodate the eradication of criminal acts of corruption. On the same occasion, the synergy of customary institutions as the lowest level of local government unit becomes a necessity, especially Imeum Mukim (from Acehnese language means head of customary government). Imeum Mukim can serve as a locomotive to prevent corruption by strengthening his integrity and competence.The research method used is normative legal research. The type of data used is secondary data, consisting of primary legal material (various forms of legislation), secondary legal materials (data collection of scientific work of scholars and the results of the research relating to the privilege of Aceh Province), and tertiary legal materials (materials providing information on primary legal materials and secondary legal materials, such as dictionaries and encyclopedias). Once the data are collected and considered to be complete enough, the next step is to manage and analyze the data. Data analysis is conducted using qualitative data analysis technique.


2020 ◽  
Vol 2 (1) ◽  
pp. 71-80
Author(s):  
Yunita Sari ◽  
Zulkarnain Lubis ◽  
E. Harso Khardinata

This study aims to determine and analyze the availability and need of rice in North Sumatra Province and determine the factors that influence it. This type of research is a quantitative analysis using coherent secondary data from 2008-2017 in 33 districts / cities in North Sumatra Province. The data analysis technique used is Descriptive Analysis. To test the factors that influence the availability and need of rice in North Sumatra Province, multiple linear regression analysis is used and to determine the causal relationship between variables, we use Causal Relations Analysis. The results showed that rice production in North Sumatra Province was fluctuating in 2008-2017 and tended to increase by an average of 4.79 percent per year. The availability of this rice comes from local production and has met the needs of the community. This is indicated by the condition of the rice surplus in North Sumatra Province in 2017 which amounted to 1,065,886 tons. The availability of rice in North Sumatra Province on average has increased 5.27 percent per year. Based on the results of the study note that the rice production variable has a positive and significant effect on the availability of rice in North Sumatra Province, while other variables namely the rice harvest area variable and the need for rice consumption have no significant effect. GRDP income variable and rice availability variable significantly influence rice needs in North Sumatra Province, while the population number variable does not significantly influence rice demand.


Author(s):  
Setyani Sri Haryanti ◽  
Febrian Fernanda Siwi Tatok ◽  
Irwan Christanto Edy

This study aims to determine the effect of the efficiency ratio of Land and Building Tax revenue, determine the effect of the effectiveness ratio of Land and Building Tax revenue and determine the effect of the ratio of contribution of Land and Building Tax revenue to Local Government Revenue Original Revenue in Sukoharjo Regency in 2016-2018.The data analysis technique in this study is a descriptive analysis using indicators of the criteria of efficiency, effectiveness and contribution. The type of data used is quantitative data, data sources used secondary data and use the documentation method.The results of the study know that the efficiency ratio of land and building tax revenue in Sukoharjo regency in 2016-2018 is included in the very efficient criteria because in those 3 years the realization of land and building tax revenues is greater than the cost of collection. The effectiveness ratio of revenue from land and building tax in Sukoharjo Regency in 2016-2018 is included in the very effective criteria because the average for 2016-2018 is more than 100%, namely 123.93% with details in 2016 of 131.41% , in 2017 it was 120.35% while in 2018 it was 120.02%. The contribution ratio of the Land and Building Tax to Local Government Revenue in Sukoharjo Regency in 2016-2018 is included in the criteria of lacking because the ratio of contributions on average is only 10.71%.


2020 ◽  
Vol 1 (2) ◽  
pp. 30-49
Author(s):  
Miki Indika ◽  
Abdika Jaya ◽  
Novi Septianah

The aim of this study is to evaluate the application of an income accounting system to the Regional Finance Body of Lubuklinggau City. It is descriptive research; this research is not intended to test hypotheses but only systematically describes the facts, situations, and activities of the accounting system of income in the Regional Finance Agency of the City of Lubuklinggau. Operational variables of this study are income accounting systems with related party indicators, related documents, and accounting systems and procedures. Secondary data is in the form of body profiles and reports on the realization of regional revenue and expenditure budgets. The data analysis technique used descriptive analysis. The results of the study showed that the income accounting system at the Lubuklinggau City Regional Finance Body for related parties is not appropriate with Government Regulation Number 71 of 2010, PERMENDAGRI Number 64 of 2013, and Regulation of Lubuklinggau Mayor, Number 63 of 2016 and Regulation Lubuklinggau Mayor Number 32 of 2012.It had been already referring to Government Regulation Number 71 of 2010 concerning Regional Financial Management Guidelines, and for related documents and systems and procedures for accounting income in accordance with Government Regulation Number 71 of 2010, PERMENDAGRI Number 64 of 2013, Regulation of Mayor of Lubuklinggau Number 63 of 2016 and Regulation of Mayor Lubuklinggau Number 32 of 2012.


2019 ◽  
Vol 17 (1) ◽  
pp. 20
Author(s):  
Wahyuddina Wahyuddina

This study aims to analyze the building village index (IDM) in the development of the village in Kuala sub-district of Nagan Raya regency. This research is descriptive qualitative and quantitative. The object of this study is 17 villages in the region of Kuala sub-district, while the data used in this study is sourced from primary and secondary data derived from document review, observation, FGD, and interviews from 2015 to 2017. Data analysis technique using descriptive analysis in the form of tables and diagrams, while the quantitative analysis using multiple regression tests with the dependent variable percentage of village fund accumulation 2015-2017, independent variables are IKL, IKE, IKS, and IDM. The results showed that the analysis of the use of village funds for development in Kuala sub-district positively influences the assumption p-value α = 0.005, sig of 0.001. Then with the development of village infrastructure and empowerment, the status of villages in the region of Kuala sub-district increased with an average developing status of 71 percent and advance village status of 23 percent. 


Author(s):  
Wensy F.I. Rompas

ABSTRAKPajak Restoran adalah pajak atas pelayanan restoran. Pemugutan Pajak Restoran di Indonesia saat ini didasarkan pada Undang-Undang Nomor 34 Tahun 2000 yang merupakan peubahan atas Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah dan Peraturan Pemerintah No. 65 Tahun 2001 tentang Pajak Daerah. Penelitian ini bertujuan untuk mengetahui prosedur pelaksanaan pemungutan pajak restoran di Kabupaten Minahasa dan mengetahui kontribusi pajak restoran  terhadap pendapatan Asli Daerah di Kabupaten Minahasa. Data yang digunakan dalam penelitian ini adalah  data kuantitatif  berupa data pajak Restoran di Dinas Pengelola Keuangan, Aset dan Pendapatan Daerah Kabupaten Minahasa. Metode analisis yang digunakan adalah analisis deskripsi. yaitu untuk menggambarkan menganalisis hasil dari penelitian yang telah dilakukan. Penelitian menunjukan bahwa prosedur pelaksanaan pemungutan pajak telah berjalan baik dan mudah untuk dipahami serta bukti potong pembayaran dapat diberikan kepada wajib pajak. Tetapi setiap terjadi perubahan peraturan, petugas pemungut pajak dalam hal ini pemerintah daerah terlambat dalam mensosialisaikannya kepada wajib pajak. Sehingga masih ada wajib pajak belum membayarkan pajaknya. Kontribusi pajak restoran terhadap pendapatan asli daerah dapat dikatakan cukup baik walaupun setiap tahunnya mengalami penurunan. Walaupun demikian secara keseluruhan sudah mencapai target yang sudah ditetapkan.Kata kunci : Pemungutan Pajak Restoran dan Pendapatan Asli Daerah.ABSTRAKRestaurant Tax is a tax on restaurant services. Restaurant Tax Collection in Indonesia at this time is based on Law No. 34 of 2000 which is the amendment to Law No. 18 Year 1997 on Regional Taxes and Levies and Government Regulation No. 65 of 2001 on Local Taxes. This study aims to determine the procedure for collection of the tax in Minahasa restaurant and know the tax contribution to earnings original local restaurant in Minahasa. The data used in this research is quantitative data in the form of tax data in the Office business Restaurants Finance, Asset and Revenue Minahasa District. The analytical method used is descriptive analysis. namely to describe analyze the results of the research that has been done. Research shows that the procedure of implementation of tax collection has been going well and easy to understand as well as pieces of evidence of payment can be given to the taxpayer. But any changes in regulations, tax collector officer in this case the local government late in mensosialisaikannya to the taxpayer. So there is still a taxpayer has not paid the tax. Restaurant tax contributions to local revenues can be quite good although each year has decreased. Nevertheless, on the whole has reached the targets set.Keywords: Tax Collection Restaurant and Local Revenue.


Author(s):  
Deasy Arisandy Aruan ◽  
Dianty Putri Purba

The purpose of this research is to find out how the contribution of Hotel Taxes in increasing the Regional Original Income of Medan City and what are the efforts in increasing the hotel tax. Sources of data used in this research are secondary data, namely in the form of targets and realization of hotel tax revenue and realization of local revenue Medan City from 2016 to 2018. The data analysis technique used in this study is to use descriptive analysis. Hotel Tax to Local Own Revenue is to compare the actual value of Hotel Tax with the realization of Local Own Revenue in Medan City. The results show that in 2016-2018, the contribution of Hotel Tax in the city of Medan increased every year. In contrast to the contribution, the value of the realization of Regional Original Income tends to fluctuate because, in 2016-2017, it increased, while in 2018, the realization value decreased.


2021 ◽  
Vol 2 (2) ◽  
pp. 191-204
Author(s):  
Muhammad Nofan Zulfahmi

Information and Communication Technology (ICT) is one of the important aspects in online learning for human resources (HR) in the target schools, namely teachers. Management of ICT needs for human resources of teachers in a fostered school (sekolah binaan) can be done by conducting a training. The purpose of this study is to describe the training process carried out by the PGPAUD FTIK Unisnu Jepara school fostering team and the effectiveness of the training activities. This type of research is descriptive with a qualitative approach. Research informants came from KB Sya'roniyah teachers, with 12 people. The types of data used are primary data and secondary data. while, the data collection methods are observation, interviews and documentation. Data analysis technique in this research is descriptive analysis with data testing method using triangulation. The results of the study show that the training process for teachers of the Sya'roniyah KB Purwogondo schools had several stages, those are needs analysis, training objectives, and determining the training program material. Evaluation is carried out to verify the effectiveness of the training. Based on the results of the evaluation of the training activities showed a positive response from the training participants. The ICT utilization training attended by the Sya'roniyah KB teacher was effective because the creativity of the teachers in using ICT after attending the training had increased and the level of parental complaints against online learning had also decreased.


Jurnal IPTA ◽  
2014 ◽  
Vol 2 (1) ◽  
pp. 24
Author(s):  
Ni Made Rena Prilian ◽  
Yayu Indrawati ◽  
I GPB. Sasrawan Mananda

This research aim is to know the influence which is significant from work environment variable to employees performance at PT Mitra Global holiday, Jimbaran Bali. Respondents were all employees which is total amount to 52 respondents and the sampling tehnique using purposive sampling, such as sampling technique with specific consideration. Type of data used qualitative and quantitative which we derived from the premiere and secondary data. The method used to gather the information were interviews, library, research questionary and observation. The analysis technique is descriptive analysis, likert scale, correlation, determination, regression and t-test analysis. Based on the correlation analysis, its clear that the influence of the work environment on employee performance is equal to 0,804. It is mean that there’s be strong relationship influence between work environment of employees performances at PT Mitra Global Holiday Jimbaran Bali. The more conducive of work environment the better the performance of employees. Mean while, from the determination method of 64,4 percent stated that the work environment has the effect of 64.6 percent and the remaining 35,4 percent were caused by other factors. According to regretion analysis the result have t-count 9,559 > t-table 2,40 states that the influence of work environment have relation with enthusiasm of employees at PT Mitra Global Holiday, Jimbaran- Bali.


2020 ◽  
Vol 2 (2) ◽  
pp. 180-189
Author(s):  
Ridwan Fadly ◽  
Yusniar Lubis ◽  
Faoeza Hafiz Saragih

This study aims to determine the potential of districts in North Sumatra Province in an effort to increase rice production in North Sumatra Province. The type of data used in this study is secondary data. The basic method used is descriptive analysis research method. The analytical tool used is Shift Share Analysis (SSA). The results of this study indicate; 1) districts that have potential harvested area in North Sumatra Province are Nias Barat district, Mandailing Natal District, South Tapanuli District, North Padang Lawas Regency, Central Tapanuli Regency, South Nias Regency, Padang Sidempuan Regency, Gunung Sitoli Regency, Tapanuli Regency North, Simalungun Regency, Binjai Regency, Labuhan Batu Regency, Langkat Regency; 2) Districts that have rice production potential in North Sumatra Province are Nias Regency, West Nias Regency, Mandailing Natal Regency, Padang Lawas Utara Regency, South Nias Regency, Padang Sidempuan District Gunung Sitoli, Tapanuli Utara Regency, Toba Samosir Regency, Regency Simalungun, Karo Regency, Batu Bara Regency, Asahan Regency, Binjai Regency; 3) Districts in North Sumatra Province which are the most potential areas, in the harvest area is North Padang Lawas Regency and the most potential area in rice production is Simalungun Regency


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