1,720,964 research outputs found
Praktek Transaksi Jual Beli Emas Secara Daring Di PT. Pegadaian Syariah Pekanbaru Dalam Perspektif Hukum Islam
Get PDFABSTRACT The development of internet technology today is developing very rapidly, especially in the business world. This was also used by PT Pegadaian Syariah by launching an application called Pegadaian Syariah Digital Service. With this application, customers will be able to make any transactions for products from Pegadaian Syariah, especially for Tabungan Emas and MULIA (Murabahah Logam Mulia untuk Investasi Abadi) products. There are 2 (two) main problems that researchers raised with this research, Firstly, how is the implementation of online gold trading transactions at PT Pegadaian Syariah Pekanbaru and Second, how is the Islamic legal review of the practice of online gold trading transactions at PT Pegadaian Syariah Pekanbaru. In this study, researchers used a type of observational research method by conducting an interview with the Business Analyst Bureau of the Regional Office of PT Pegadaian (Persero) Pekanbaru. The results showed that online gold trading transactions in the Pegadaian Syariah Digital Service application were still in violation of Islamic law, namely riba and gharar in Tabungan Emas or MULIA products. Even though the DSN-MUI allows it through its fatwa, this fatwa is not strong and contradicts the decision of Majma 'Al Fiqh Al Islami and also the sharia standards set by the Accounting and Auditing Organization for Islamic Financial Institutions which do not allow gold trading transactions online because gold is required to be cash
KEDUDUKAN, EKSISTENSI DAN INDEPENDENSI PENGADILAN PAJAK DALAM KEKUASAAN KEHAKIMAN DI INDONESIA
Get PDFKekuasaan kehakiman dilakukan oleh Mahkamah Agung dan lembaga peradilan yang berada di bawahnya dalam lingkungan peradilan umum, lingkungan peradilan agama, lingkungan peradilan militer, lingkungan peradilan tata usaha negara, dan oleh Mahkamah Konstitusi, sebagaimana dalam ketentuan Undang-Undang Nomor 48 Tahun 2009 tentang Kekuasaan Kehakiman Pasal 25. Pada sisi lain kedudukan pengadilan pajak sesuai dengan Undang-Undang Nomor 14 Tahun 2002 tentang Pengadilan Pajak, pasal 2 dinyatakan bahwa “pengadilan pajak adalah badan peradilan yang melaksanakan kekuasaan kehakiman bagi wajib pajak atau penanggung pajak yang mencari keadilan terhadap sengketa pajak. Terkait dengan kedudukan pengadilan pajak dalam kekuasaan kehakiman di Indonesia adalah, bahwa Pengadilan Pajak merupakan badan peradilan khusus di lingkungan peradilan Tata Usaha Negara, namun demikian tidak murni sebagai badan peradilan yang melaksanakan kekuasaan kehakiman, karena terdapat tugas-tugas eksekutif yang dilaksanakan oleh Pengadilan Pajak. Terkait dengan eksistensi dan independensi pengadilan pajak, bahwa Pengadilan Pajak yang merupakan pengadilan tingkat banding sesuai dengan Ilmu Hukum yang berlaku secara universal, sebagaimana dalam ketentuan Pasal 27 UU Kekuasaan Kehakiman ditegaskan dimana Pengadilan Pajak merupakan bagian dari Peradilan Tata Usaha Negara (PTUN), dan sebagai pengadilan yang bersifat khusus sudah selayaknya memiliki hukum acara tersendiri, dimana setiap badan pengadilan mempunyai hukum acara sendiri yang merupakan panduan bagi para penegak hukum dan hakim untuk menjalankan kekuasaan kehakiman, sedangkan indenpendensi jika dicermati beberapa pasal yang termuat di dalam UU 14 Tahun 2002 tentang Pengadilan Pajak, maka nampaknya Pengadilan Pajak memiliki sifat kemandirian yang berdiri sendiri terpisah dari Mahkamah Agung, hal ini dapat terlihat dari sifat dan jenis putusan serta rekrutmen para Hakim Pengadilan Pajak.Kata Kunci : Eksistensi, Pengadilan Paja
KEWENANGAN NOTARIS BERDASARKAN UNDANG-UNDANG NOMOR 2 TAHUN 2014 TENTANG PERUBAHAN ATAS DASAR UNDANG-UNDANG NOMOR 30 TAHUN 2004 PASAL 15 AYAT 3 YANG MEMPERBOLEHKAN MEMBUAT AKTE IKRAR WAKAF
Get PDFThis journal discusses the Authority of Notaries Based on Law Number 2 of 2014 concerning Changes on the Basis of Law Number 30 of 2004 Article 15 Paragraph 3 Which Allows Making Waqf Pledge Deeds, a study in the jurisdiction of the City of Gresik. in Government Regulation No. 42 concerning Waqf (LN No. 105 of 2006, TLN No. 4667) which is contained in article 37. Article 37 paragraphs 4 and 5 state that it is possible for Notaries to have the opportunity to make a Waqf Pledge Deed (AIW). ). The provisions of the requirements for a Notary to become an Official Making Waqf Pledge Deed (PPAIW) are explained in the Regulation of the Minister of Religion Number 73 of 2013 concerning Procedures for Waqf of Immovable and Movable Objects Other than Money Article 27. Law Number 2 of 2014 concerning Amendments to Laws Law Number 30 of 2004 concerning the Position of a Notary (LN No. 3 of 2014, TLN No. 5491) in the explanation of article 15 paragraph 3 only explains that other powers of a notary regulated in other laws and regulations include making AIW. The authority in making AIW can be exercised by a Notary and the Head of the Office of Religious Affairs in their second position as PPAIW on land Waqf objects, namely making AIW. The purpose of this study was to determine the implementation of the notary's new authority in making the Waqf Pledge Deed. The type of research is normative juridical science, the research approach is the normative juridical method. The results of normative juridical law research, obtained answers to existing problems, namely there is no Notary who has a certificate as PPAIW, only the Head of the Office of Religious Affairs acts as PPAIW. Then, the factors that support the implementation of making AIW at the KUA are also explained and the factors that hinder the implementation of AIW at the notary.
Keywords: notary authority, notary waqf pledge deed, land waqf pledge dee
Policy On Natural Disaster Response to Guarantee the Principles of Post-Disaster Assistance
Get PDFIndonesia is an area belonging to the Ring Of Fire line, fascinating the beauty of the panoramic, so attract much foreign tourists to come and see its beauty. Furthermore Indonesia is a country that often experience natural disasters, Indonesia Located in a geographical location that is prone to disaster. Disasters can be caused by both natural and behavioral factors for utilizing and managing natural resources.
In some areas of Indonesia, disasters examples that hit the country. So far, there are available disaster management regulation tools, which provides disaster management framework, Pre-disaster comprehend, emergency response, and post-disaster. Although the law has outlined comprehensive disaster management provisions, so far is still focused on the emergency response period. Further actions such as mitigation, rehabilitation and reconstruction appear not to be a top priority of disaster management activities. Other issues that are still scattered are coordination, rescue aid, appropriateness of assistance, and logistic distribution.
Key words: Policy, Disaster, Aid, BNPB, Environmen
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
KEBIJAKAN DAN STRATEGI PENGATURAN USAHA PERIKANAN DAN PENGELOLAAN WILAYAH PESISIR DI TELUK JAKARTA YANG MENGACU PADA KEARIFAN LOKAL MASYARAKAT NELAYAN TRADISIONAL
No full textAbstrakKebijakan dan regulasi Pemerintah Pusat dan Pemerintah Daerah DKI Jakarta dewasa ini ditengarai berpengaruh baik positif maupun negatif pada kehidupan dan mata pencaharian komunitas-komunitas nelayan tradisional disepanjang pesisir Teluk Jakarta. Di lain pihak, komunitas-komunitas itu memiliki persepsi, pengetahuan, dan aspirasinya sendiri mengenai lingkungan tempat tinggal dan lingkungan hidup mereka, yang diperkirakan telah membentuk suatu sistem pengetahuan tersendiri yang khas berupa kearifan lokal. Terkait dengan ketentuan hukum mengenai kearifan lokal masyarakat adat yang diwariskan secara turun-temurun harus diakui, dihormati, dan dilindungi, bahkan dijadikan acuan dalam pengelolaan sumberdaya pesisir. Penelitian ini berupaya mengusulkan kebijakan dan regulasi pemerintah terkait sumberdaya alam dan lingkungan di pesisir Teluk Jakarta dengan menjadikan kearifan lokal komunitas-komunitas nelayan yang tinggal dan mencari hidup di sana sebagai bahan pertimbangan dan bahan acuan utama</jats:p
Kedudukan Keponakan Sebagai Ahli Waris Pengganti Dalam Sengketa Waris Melawan Anak Angkat Penerima Wasiat Wajibah
Get PDFPembagian waris seringkali menjadi awal timbulnya sengketa. Dalam pembagian waris berdasarkan hukum Islam permasalahan pembagian waris dapat disebabkan kekosongan norma dalam Kompilasi Hukum Islam (KHI) tentang pembagian haknya seperti halnya pada hak waris keponakan yang menjadi ahli waris pengganti jika terjadi sengketa dengan anak angkat penerima wasiat wajibah. Penulisan penelitian ini akan menelaah dan menganalisa lebih lanjut tentang kedudukan serta hak waris keponakan sebagai ahli waris pengganti dan hak waris anak angkat penerima wasiat wajibah Metode penelitian yang digunakan adalah penelitian hukum normatif, yaitu penelitian hukum yang dilakukan dengan cara meneliti bahan pustaka atau bahan hukum sekunder sedangkan dalam mencari dan mengumpulkan data dilakukan dengan tiga pendekatan, yaitu pendekatan undang-undang, pendekatan konseptual dan pendekatan kasus. Hasil penelitian menunjukkan bahwa hak waris anak angkat penerima wasiat wajibah adalah sejumlah sepertiga dari harta warisan pewaris. Hak waris dari keponakan sebagai ahli waris pengganti didasarkan pada kedudukan ahli waris yang digantikannya. Apabila yang digantikan adalah ahli waris Ashobah maka ahli waris pengganti akan mendapatkan semua harta waris jika sebagai satu-satunya ahli waris dan memperoleh sebesar sisa sesudah bagian-bagian harta waris diberikan kepada Dzawil Furud. Apabila yang digantikan adalah ahli waris Dzawil Furud maka bagiannya adalah sama dengan bagian yang diterima ahli waris yang digantikannya
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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