7 research outputs found
Analysis of Joint Property Disputes Undergoing Mediation: A Case Study of the Pasir Pangaraian Religious Court
No full textMarriage is an inner relationship between a man and a woman whose aim is to form an eternal family based on the Almighty Godhead. Joint assets are assets that are acquired throughout the marriage from the time the marriage takes place until the marriage ends or the dissolution of the marriage due to divorce, death or a court decision. Mediation is an effort to resolve conflict by involving a neutral third party, who does not have the authority to make decisions that helps the disputing parties reach a resolution (solution) that is acceptable to both parties. This research aims to analyze joint assets from the perspective of statutory regulations, customary law and Islamic law, as well as dispute resolution through mediation. In this research, the author uses case study data from the Pasir Pengaraian religious court to find out the problems of joint property disputes which were resolved through mediation. The results of this research show that even though there are problems that arise because one party feels that the distribution is unfair, they can find a middle point through mediation. Therefore, mediation has become an important mechanism in law and mediation provides an effective solution to resolve disputes between the parties involved without having to go through formal justice channels. By holding mediation, the disputing parties hand over the resolution of their dispute to one or more independent arbitrators who are considered experts in the matte
Addressing and Improving Legal Development in the Economy Through a Case Study of the Increase in Hajj Pilgrimage Costs in Indonesia
No full textThe Hajj pilgrimage is an important religious journey and must be carried out by all Muslims in the world and Indonesia has the largest Muslim population in the world. This research aims to analyze the development of the number of Hajj pilgrims in Indonesia in recent years and analyze the significant increase in Hajj costs after the Hajj pilgrimage was closed during the Covid-19 pandemic. In this research, the author uses statistical data to determine the development of Hajj pilgrims, the factors increasing the cost of the Hajj pilgrimage and the social and economic impact. The results of this research show that despite the increase in the cost of the Hajj pilgrimage, pilgrims still continue to increase compared to the previous year. One of the factors for the increase in Hajj pilgrims is due to the closure of access to the Hajj pilgrimage in 2020 to 2021, this is due to the Covid-19 pandemic. The impact of the pandemic has affected all countries' economies, one of the countries affected is Indonesia, because this significant change in the Indonesian economy has resulted in an increase in the cost of the Hajj. With the proposed increase in the cost of the Hajj pilgrimage every year, it is a form of understanding regarding legal and economic development in Indonesia. It can be said that if the law is unable to play an effective role, it will certainly have a negative impact on economic development
Analisis Penerapan Tax Planning PPh Pasal 21 Berdasarkan UU Harmonisasi Peraturan Perpajakan sebagai Upaya Optimalisasi Penghematan Beban PPh Badan : Studi Kasus PT. ABC
No full textThis research aims to answer questions regarding: 1) Application of the calculation of Income Tax Article 21 for Permanent Employees based on the PT HPP Law. ABC, 2) Comparison of the calculation of Income Tax Article 21 using the Net, Gross and Gross Up methods for permanent employees of PT. ABC, 3) Efforts to be made if in calculating PPh Article 21 for permanent employees there is a tax charge above the Corporate Income Tax rate, and 4) How to determine the method for calculating PPh Article 21 tax for permanent employees in an effort to optimize the corporate income tax burden. The data collection techniques used include documentation, where this research was carried out by collecting data through other parties, namely Partnership Suryani Suyanto & Associates. Then the data was processed by the author to produce the following data: 1) PT. ABC in calculating Income Tax Article 21 for permanent employees in 2022 uses the Net Method, where the company bears the tax costs that must be incurred. 2) Calculations using the Net, Gross and Gross Up methods have their respective advantages and disadvantages, but it is better to use the Gross method Up for employees whose income is below Rp. 500,000,000, where the company provides tax benefits which can later be charged in the company's profit and loss report. 3) the efforts made by the company if in calculating PPh Article 21 there are two methods used in one company, 4) The appropriate method for PT. In order to streamline the taxes that must be paid, ABC uses the Net method for employees whose income is above Rp. 500,000,000 and the Gross Up method for employees whose income is below Rp. 500,000,000. When using these 2 (two) methods PT. ABC will save taxes, and this method can be applied for next year's tax planning
Analisa Penggunaan ERP SAP Sebelum dan Setelah Pada Kinerja Karyawan Di PT. Pusri Palembang: Studi Literatur Review
No full textTeknologi Informasi telah menjadi terobosan yang telah membantu umat manusia menjalankan dan melaksanakan aktivitas sehari-harinya. Dalam pelaksanaannya diperlukan perangkat komputer untuk memproses, mengumpulkan, dan menyimpan data. Perkembangan ini pun juga berefek kepada perusahaan-perusahaan yang berdiri di dunia. PT. Pupuk Sriwidjaja (Pusri) merupakan salah satu perusahaan yang menjalankan perusahaan tersebut menggunakan bantuan dari teknologi informasi. Salah satu dari teknologinya yang digunakan adalah penggunaan ERP SAP dalam meningkatkan kinerja karyawan PT. Pupuk Sriwidjaja (Pusri). Demi membuktikan hal ini dilakukan studi literatur dengan mengkaji jurnal-jurnal dan data sekunder yang tersebar di Internet untuk mendukung dan membantu penulis dalam membuktikan bahwa penggunaaan ERP SAP dapat meningkatkan kinerja karyawan PT. Pupuk Sriwidjaja (Pusri). Selain itu, juga diharapkan implementasi dari ERP SAP juga dapat menjadi bahan evaluasi bagi PT. Pupuk Sriwidjaja dalam melakukan pemberdayaan dan pengoptimalan kinerja karyawan perusahaan mereka
GREAT MOSQUE BANDUNG AS A LANDMARK OF BANDUNG CITY
No full textABSTRACT : The city of Bandung is the capital of West Java Province, Bandung City also known as the historic City of Bandung is a witness of historic events from Bandung to the sea of fire until the Asian-African Conference (KAA). The city of Bandung also has historical landmarks of the Dutch colonial era including Gedung Merdeka, Gedung Sate, Savoy Homan Hotel, Pasar Baru, and the Great Mosque of Bandung. Because of the many historic buildings in the city of Bandung, Bandung City is the destination of tourist destinations, both local and foreign tourists, Bandung is also known as Parijs Van Java. The nickname was given because the city of Bandung is located on a plateau surrounded by mountains so that the air or temperature in Bandung is very cool as in Europe. Speaking of historical buildings in this writing, the author will take the title of the Great Mosque as a Landmark of Bandung. The Great Mosque of Bandung Established in the 19th century and is one of the historical buildings in the City of Bandung the Great Mosque Several times experienced transformation of forms or renovations from 1810 - 2001. Bandung Grand Mosque is located in the city square of Bandung or in the center of the city is strategically located making the Bandung Great Mosque a religious tourist attraction in the city of Bandung. Keywords : Mosque, Landmark, Bandung, Colonial, Dutch, Architectur
Tuntutan Pekerja Terhadap Hak Maternitas Bagi Tenaga Kerja Wanita Hamil yang Tidak di Penuhi Secara Keadilan Ditinjau Dari Perspektif Hukum Kesehatan dan Keselamatan Kerja (Studi Kasus PT. Alpen Food Industry Bekasi)
No full textProblems that arise due to the increasing number of female workers, ranging from issues of gender equality, health, legal protection and wages. The 2000 Indonesian Occupational Health and Safety (K3) training document explains that for certain chemicals, conditions in factories such as excessive heat. In this research, researchers focused on the problems that existed when the research was carried out, secondary data related to reviewing maternity rights for pregnant women workers in ensuring the safety and health of pregnant women and the fetuses they contain. Article 86 paragraph (1) of the Manpower Law emphasizes: every worker has the right to obtain protection for occupational safety and health (K3) where pregnant female workers can ask to do work that is not heavy and dangerous. PT. This AFI violates existing legislation where pregnant women workers are employed on night shifts in accordance with the Company\u27s operations without paying attention to Occupational Health and Safety, but the author provides a strategy to increase the fulfillment of maternity rights for pregnant women workers at PT. AFI\u27s first step involves understanding the company\u27s understanding of the applicable legal framework, including Law Number 13 of 2003 concerning Employment, which regulates the protection of female workers, including maternity rights
PENGARUH DAN PERAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN TERHADAP KESEJAHTERAAN EKONOMI MASYARAKAT : Corporate Social Responsibility Perusahaan Terhadap Kesejahteraan Ekonomi Masyarakat
No full textThe work of the Corporate Social Obligation organization is required in the financial success of the local region in order to aid the community's economy, which combines diverse points of view. so that business in society is not perceived as a danger to the environment and solely has an interest in obtaining profit. The effect of the Corporate Social Responsibility program must be accountable in strengthening the community's economy, according to Government Regulation Number 47 of 2012 concerning Social and Environmental Responsibility of Limited Liability Companies. The author poses the following questions: "How does the Company's Corporate Social Responsibility Influence in Improving Community Welfare?" and "What is the Role of Company Corporate Social Responsibility as Corporate Responsibility in Building the Community's Economy?" This is an issue that must be addressed. The research approach used in this study is normative writing with qualitative methodologies, with some normative law concerns. The use of a company's corporate social responsibility idea not only improves the company's reputation, but it must also be able to deliver advantages to the nation's people across all sectors and the economy.Tugas organisasi Corporate Social Obligation (CSR) diperlukan dalam kemajuan keuangan daerah setempat sehingga dapat membantu ekonomi masyarakat yang menggabungkan sudut pandang yang berbeda. agar bisnis di masyarakat tidak dipandang sebagai ancaman terhadap lingkungan dan hanya berkepentingan untuk mencari keuntungan. Menurut Peraturan Pemerintah Nomor 47 Tahun 2012 Tentang Tanggung Jawab Sosial dan Lingkungan Perseroan Terbatas, pengaruh program Corporate Social Responsibility (CSR) harus dapat dipertanggungjawabkan dalam meningkatkan perekonomian masyarakat. Penulis mengajukan pertanyaan, “Bagaimana Pengaruh Corporate Social Responsibility (CSR) Perusahaan Dalam Meningkatkan Kesejahteraan Masyarakat†dan “Bagaimana Peran Corporate Social Responsibility (CSR) Perusahaan Sebagai Tanggung Jawab Perusahaan Dalam Membangun Perekonomian Masyarakatâ€. Ini adalah masalah yang perlu ditangani. Dalam tulisan ini, metode penelitian penulisan normatif dengan metode kualitatif, dengan beberapa pertimbangan hukum normatif. Penerapan konsep corporate social responsibility (CSR) perusahaan tidak hanya meningkatkan reputasi perusahaan, tetapi juga harus dapat memberikan manfaat bagi masyarakat bangsa di segala sektor dan perekonomia
