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Pengaturan Perpajakan Di Indonesia: Aksesi Indonesia Terhadap Organisation for Economic Co-operation and Development
Get PDFTo become a member of the Organisation for Economic Co-operation and Development (OECD), Indonesia needs to adjust tax regulations and laws in accordance with the standards or guidelines set by the Organisation for Economic Co-operation and Development (OECD). There are many aspect that included if Indonesia want to become a member of the Organisation for Economic Co-operation and Development (OECD). One aspect of taxation that Indonesia needs to adjust is the Inclusive Framework on Base Erosion and Profit Sharing (BEPS). Indonesia already show their commitment to Inclusive Framework on Base Erosion and Profit Sharing (BEPS). However, in implementation, Indonesia has not yet applied the principle of Inclusive Framework on Base Erosion and Profit Sharing (BEPS). Therefore, this article aims to analyse what domestic tax regulations or laws need to be adjusted by the Indonesian Government to comply with this Inclusive Framework. This research is qualitative research with a normative juridical approach that relies on literature study as a data collection technique. The results of this research show that the Indonesian Government needs to make adjustments to tax regulations in each of the 15 action plans of the Inclusive Framework on Base Erosion and Profit Sharing (BEPS) and Indonesia needs to do effectively if Indonesia want to become a member of the Organisation for Economic Co-operation and Development (OECD
Telemedisin Rumah Sakit Berbadan Hukum Yayasan Menurut Prinsip Kepastian Hukum
Get PDFThis paper aims to examine the issue of legal certainty of telemedicine services in hospitals. The end of the COVID-19 pandemic with the issuance of Presidential Decree Number 17 of 2023 concerning the Determination of the End of the COVID-19 Pandemic Status in Indonesia, all legal provisions governing the implementation of hospital health services that use telemedicine during the COVID 19 pandemic are no longer valid. There is a legal vacuum that creates legal uncertainty in the implementation of telemedicine in hospitals. On the other hand, there are legal risks arising from telemedicine services organized by hospitals that are the responsibility of hospitals and / or doctors, which are detrimental to patients. The legal issue discussed in this paper is how legal certainty in telemedicine services organized by Foundation Hospitals in Indonesia. This paper argues that the enactment of Law Number 17 Year 2023 on Health provides a new regulation on health services using telemedicine that provides legal certainty for the implementation of hospital telemedicine. Through legal certainty, it directly provides legal protection for telemedicine organizers, namely hospitals, doctors, and patients. In the end, this paper encourages further regulation of telemedicine services in derivative legislation from the Health Law, especially regarding hospital telemedicine services. The research method used in this paper is normative legal research using a statutory approach and conceptual approach
Peningkatan Kualitas dan Daya Saing Produk Ikan Asar melalui Implementasi Teknologi Pengasapan Modern di Kota Ambon
Get PDFProduk ikan asar merupakan salah satu komoditas unggulan di Kota Ambon yang memiliki potensi ekonomi tinggi. Namun, kualitas dan daya saing produk ini masih terbatas akibat metode pengasapan tradisional yang belum optimal dalam menjaga mutu dan rasa produk. Penelitian ini bertujuan untuk menganalisis dampak implementasi teknologi pengasapan modern terhadap peningkatan kualitas dan daya saing produk ikan asar di pasar lokal maupun nasional. Metode penelitian ini menggunakan pendekatan kualitatif dan kuantitatif dengan pengumpulan data melalui observasi lapangan, wawancara mendalam dengan produsen ikan asar, serta uji kualitas produk yang mencakup aspek fisik, kimia, dan mikrobiologis. Hasil penelitian menunjukkan bahwa penerapan teknologi pengasapan modern, seperti penggunaan alat pengasapan berbasis listrik dan pengontrol suhu otomatis, mampu meningkatkan kualitas produk dalam hal aroma, tekstur, dan kebersihan produk. Selain itu, teknologi ini juga berdampak positif terhadap daya saing produk di pasar, meningkatkan efisiensi produksi, serta memperpanjang masa simpan ikan asar. Penerapan teknologi pengasapan modern dapat menjadi solusi untuk meningkatkan nilai tambah produk ikan asar dan memperkuat posisi produk ini sebagai salah satu andalan ekonomi di Kota Ambon.Produk ikan asar merupakan salah satu komoditas unggulan di Kota Ambon yang memiliki potensi ekonomi tinggi. Namun, kualitas dan daya saing produk ini masih terbatas akibat metode pengasapan tradisional yang belum optimal dalam menjaga mutu dan rasa produk. Penelitian ini bertujuan untuk menganalisis dampak implementasi teknologi pengasapan modern terhadap peningkatan kualitas dan daya saing produk ikan asar di pasar lokal maupun nasional. Metode penelitian ini menggunakan pendekatan kualitatif dan kuantitatif dengan pengumpulan data melalui observasi lapangan, wawancara mendalam dengan produsen ikan asar, serta uji kualitas produk yang mencakup aspek fisik, kimia, dan mikrobiologis. Hasil penelitian menunjukkan bahwa penerapan teknologi pengasapan modern, seperti penggunaan alat pengasapan berbasis listrik dan pengontrol suhu otomatis, mampu meningkatkan kualitas produk dalam hal aroma, tekstur, dan kebersihan produk. Selain itu, teknologi ini juga berdampak positif terhadap daya saing produk di pasar, meningkatkan efisiensi produksi, serta memperpanjang masa simpan ikan asar. Penerapan teknologi pengasapan modern dapat menjadi solusi untuk meningkatkan nilai tambah produk ikan asar dan memperkuat posisi produk ini sebagai salah satu andalan ekonomi di Kota Ambon
Perjanjian Jaminan Fidusia: Perlindungan Hukum Bagi Yang Dinyatakan Pailit
Get PDFLegal relationships in social life give rise to rights and obligations, one of which is a fiduciary guarantee agreement. The existence of collateral or collateral in the case of granting credit is considered an important part. The existence of a guarantee is an effort to reduce the greater risk of providing credit. Fiduciary guarantees are given by debtors to creditors to repay their debts by transferring ownership rights to objects whose registration of ownership rights is still under the authority of the owner of the object. Meanwhile, the creditor will provide credit financing to the collateral provider. Problems will arise if in its application the creditor financing institution is declared bankrupt. A debtor needs to pay attention to whether the financing institution is facing legal problems, such as being threatened with bankruptcy. What is meant by a state of bankruptcy is that a financing institution is a creditor in a debt and receivable agreement but is a debtor in another agreement. If at any time the creditor becomes bankrupt, then all of the creditor's assets will be included in the bankruptcy case. In fact, there are still many cases involving accountability for the guarantees given, and the return process experiences delays, one of which is the PT case. Arjuna Finance which was declared bankrupt, whose customers felt difficulties because they had not received the objects which at that time were used as collateral. The method used in this research is normative juridical which is based on statutory regulations, legal theory, and expert opinion. The results of this research show that there is legal protection for debtors if the creditor is declared bankrupt in a fiduciary agreement as well as the legal consequences if the creditor is declared bankrupt
Hak Anak Bawaan Di Rutan Perempuan: Pertanggungjawaban Lembaga Rumah Tahanan
Get PDFGovernment rules is allowed female prisoners to carry her children in a jail (RUTAN) for a maximum 2 years. This study aims to observe and analyze the concerned for every children rights of female prisoners who lived inside the jail. The type of research used empirical juridical method by taking the research area in the Class IIA Women's Penitentiary Surabaya and used qualitative descriptive as an analysis method. The results found : 1.) Â Class II A Women's Penitentiary appllied law regulation on PP No.58 tahun 1999 Government Rules about procedure of policy authority and prisoners cares responsibility that contain the rights of children born to female prisoners such as breastfeeding, immunization, nutrition foods, nursery room, health center, playground, additional needs. 2.) Based on 7 rights, only 3 had already work and the rest is still cannot managed well and became struggles such as less immunization, child needs are not provide properly, health rights policy which not related to regulation on PP No.58 Th 1999, no proper places for kids, Psychology for mom and kid are needed. 3.) Â Jail administrator still working on progress to provide any necessary to minimize the struggles
National Implementation of the Rome Statute of the International Criminal Court: In Search of an Appropriate Modality
Get PDFThe implementation of the Rome Statute in the domestic sphere of each State party is crucial for achieving its ultimate purpose: to end impunity for perpetrators of heinous international crimes. The present paper aims to appraise various modalities for States to implement the Statute. It applies doctrinal legal research by analyzing the relevant provisions of the Rome Statute and evaluating the practice of selected States. The paper finds that the implementation modality primarily depends on whether the State is a monist or a dualist. Even in the same group of States, the details may vary depending on the constitutional law requirements. Several States enact the implementation legislation before adopting the Statute whereas other States do it only after joining the Statute. While many States adopt a single comprehensive legislation incorporating key obligations of the Statute, other States enact multiple legislation to implement the Statute. Yet some States follow the model law approach. After appraising the modalities, the paper concludes with recommendations for further improvement.  Â
Efisiensi Biaya Distribusi Produk Stone Crusher Plant
Get PDFIn the utilization of natural products, one of which is stone, has a variety of functions and many industrial sectors require these products with certain sizes and specifications. The high demand must of course be in line with the availability of products of course with a variety of market demand criteria. From the industrial sector, careful planning needs to be done such as the risk when running production. Determining the right tool is needed to be optimal. As well as being able to maintain commitment to customers. The productivity of Stone Crusher plays a full role as the selling point of the stone products produced. Of course, understanding the production capacity of the tool is very necessary to maintain commitment with consumers and minimize the non-achievement of consumer demand. In the stone crusher project in Medan based on the analysis of production of 100 tons / hour or 71.42 m3 / hour for 8 hours of production with a stone density of 1400 kg / m3, the transport capacity is 200 m3 / day
Pengembangan Sarana Dan Prasarana Yang Mendukung Pembelajaran Interaktif di PAUD Permata Alam Kelurahan Ngijo Kabupaten Malang
Get PDFSarana dan prasarana adalah perlengkapan untuk mendukung penyelenggaraan kegiatan pendidikan, pengasuhan dan perlindungan. Sarana dan prasarana sangat penting dalam menunjang proses pedidikan, pengasuhan, perlindungan dan lain sebagainya agar menjadi lebih efektif dan efesien. Pendidikan Anak Usia Dini (PAUD Permata Alam) merupakan lembaga pendidikan yang membutuhkan sarana dan prasarana yang cukup memadai dalam mendukung proses pembelajaran. Metode pelaksanan kegiatan Pengabdian kepada masyarakat berupa perencanaan, pengadaan, dan pelaksanaan sarana dan prasarana. Langkah yang kami lakukan dalam pengabdian kali ini adalah wawancara dengan mitra mengenai sistem apa saja yang menjadi permasalahan yang ada di PAUD, serta kekurangan dan kelebihannya dalam proses pembelajaran, melakukan pengecekan sarana prasarana yang dibutuhkan untuk diperbaiki atau harus diadakan sebab sebelumnya belum ada, melakukan pembaruan akan google maps untuk lokasi PAUD Permata Alam, membantu melengkapi kebutuhan administrasi PAUD Permata Alam dan ikut serta dalam kegiatan pembelajaran membantu guru pendamping PAUD
TEKNOLOGI PRODUKSI DENGAN ALAT PEMBENGKOKAN BESI PADA USAHA KNALPOT DI KECAMATAN BLIMBING KOTA MALANG
Get PDFPertumbuhan akan kebutuhan knalpot sepeda motor layaknya sebuah dunia otomotif pastinya mengandalkan jasa bengkel knalpot sepeda untuk pembuatan knalpot sepada motor yang digunakan untuk berbagai macam-macam sepeda motor bahkan juga pembuatan knalpot sepeda, dengan berbagai ukuran, baik untuk besar maupun ukuran kecil. Peluang usaha kerjasama bengkel knalpot memang tidak dapat dipandang sebelah mata mengingat potensinya yang bisa dikatakan potensial, apalagi untuk anda yang ahli di bidang bengkel knalpot maka ada kesempatan besar untuk mendirikan bengkel knalpot sendiri. Akan tetapi kebanyakan seorang ahli pembuat knalpot kurang bisa berkembang karena terbentur kurangnya modal untuk mengembangkan keahlian tersebut. Oleh sebab itu menjalin kerja sama dengan seorang pemilik modal dapat menjadi alternatif solusi yang paling tepat Menghasilkan alat Pembengkok Pipa Besi dengan kualitas hasil yang lebih baik sehingga IRT knalpot lebih berkembang dan memiliki segmentasi pasar yang lebih luas, alat pemotong pipa besi yang dapat digunakan untuk memotong pipa besi sebagai bahan dasar knalpot dengan cepat sehingga bentuk produksi knalpot yang dihasilkan lebih bagus dalam proses produksi dan Menghasilkan Pelatihan sistem pengelolaan keuangan dan pemasaran dalam IRT sehingga semua transaksi dapat tercatat dan ternalisa dengan baik
PENGUATAN PELESTARIAN BATIK TULIS WANGSA SINGHASARI DESA RANDUAGUNG KECAMATAN SINGOSARI KABUPATEN MALANG
Get PDFBatik wangsa singhasari merupakan salah satu karya lansia Karang werda Pandu Dewanata desa randuagung kecamatan singosari. Sebagai satu-satunya batik yang memiliki filosofi luhur sangat penting untuk dikuatkan dan dilestraikan. Selama ini belum ada komunitas dosen yang turut mendukung pelestarian batik tersebut. Oleh karena itu, tujuan kegiatan ini adalah untuk memberikan dukungan dan pelestarian batik tersebut. Metode Kegiatan: memberikan motivasi di kalangan para lansia untuk terus semangat membatik dan praktek membatik motif Adiluhung dengan tangan. Hasil kegiatan berupa dua kain batik tulis untuk selendang. Dukungan dan pelestarian batik yang dilaksankan karang werda tersebut penting untuk terus dilakukan karena selain batiknya memiliki filosofi luhur dan juga bisa menjadi sumber pendapatan pembatikny