Abstract:Withdrawal of Waqf Assets based on Decision No. 22/Pdt.G/2017/MS-MEDAN because the objects which are waqf assets belonging to the Bireueen Islamic Education Society have been misused by the Bireueen Ministry of Religion…
in a dysfunctional manner, namely the waqf objects are recorded as Public Property. In order for the irregularity of the waqf assets to be in accordance with the waqf pledge made, the owner of the waqf rights takes over the waqf assets. The validity of Nazir as the owner of the waqf rights in the event of misappropriation of waqf assets based on Resolution no. 22/Pdt.G/2017/MS-MEDAN is reviewed from the provisions of Article 42 of Law Number 41 of 2004 concerning Waqf which explains: "It is the duty of nazhir to manage and dispose of waqf assets for their intended use, according to their function and designation." So that the waqf assets that were originally borrowed by the owner of the waqf rights can be disposed of if there is misuse of waqf assets. The Judge's reason for permitting the takeover of misused waqf assets in Decision no. 22/Pdt.G/2017/MS-MEDAN, based on the findings of the facts by the Judge, is of the opinion that legally there is no legal justification for the Defendant/Applicant to hold objects that are unlawfully and unlawfully owned and managed as YPI Bireuen's claim items.
Abstract:This study aims to introduce and implement a visionary leadership style in the Pharmacy Installation of RSUD Soppeng as an effort to improve staff performance and rebuild staff trust. Visionary leadership emphasizes long-term…
-term vision, innovation, and the leader’s ability to inspire and motivate staff to work toward shared goals. The target of this activity was the staff of the Pharmacy Installation at RSUD Latemmamala, who experienced a decline in overall trust due to leadership perceived as lacking firmness in directing the team. The methods employed included direct observation through workplace interactions, interviews with the head and staff of the Pharmacy Installation, and direct observation of real working conditions within the hospital environment. The proposed activities consisted of obtaining permission to conduct the program, organizing workshops or socialization sessions on the application of visionary leadership to support improvements in pharmaceutical service quality, documenting all stages of the activity, and preparing a comprehensive report containing observations, analysis, constraints, and recommendations for future activities. Overall, the results indicate that visionary leadership is highly effective in a dynamic work environment such as the Pharmacy Installation of RSUD Soppeng. The findings reveal a strong relationship between the implementation of visionary leadership and improvements in staff discipline, responsibility, and professionalism. Thus, the leader’s ability to clearly communicate a shared vision and inspire subordinates is a key factor in building a solid pharmacy team that is adaptive to change and oriented toward improving the quality of patient services at RSUD Soppeng.
Abstract:The limitations of conventional distillation technology hinder micro, small, and medium enterprises (MSMEs) from producing herbal products with consistent quality. This study aims to develop an Arduino-based distillation…
system equipped with automatic temperature control to improve the production capacity and quality of herbal liquid smoke at CV Moga Permata Perkasa. The research methods include system design and fabrication, functional testing, operator training, and performance evaluation. The results demonstrate a 35% increase in production capacity and stable temperature control within a ±2°C range during the distillation process. These findings indicate that the developed system effectively enhances production efficiency and product consistency. Furthermore, the proposed technology is affordable, easy to operate, and has strong potential for implementation and replication among similar MSMEs.
Abstract:Withdrawal of Waqf Assets based on Decision No. 22/Pdt.G/2017/MS-Aceh because the objects which are waqf assets belonging to the Bireueen Islamic Education Society have been misused by the Bireueen Ministry of Religious…
Affairs in a dysfunctional manner, namely the waqf objects are recorded as Public Property. In order for the irregularity of the waqf assets to be in accordance with the waqf pledge made, the owner of the waqf rights takes over the waqf assets. The validity of Nazir as the owner of the waqf rights in the event of misappropriation of waqf assets based on Resolution no. 22/Pdt.G/2017/MS-Aceh is reviewed from the provisions of Article 42 of Law Number 41 of 2004 concerning Waqf which explains: "It is the duty of nazhir to manage and dispose of waqf assets for their intended use, according to their function and designation." So that the waqf assets that were originally borrowed by the owner of the waqf rights can be disposed of if there is misuse of waqf assets. The Judge's reason for permitting the takeover of misused waqf assets in Decision no. 22/Pdt.G/2017/MS-Aceh, based on the findings of the facts by the Judge, is of the opinion that legally there is no legal justification for the Defendant/Applicant to hold objects that are unlawfully and unlawfully owned and managed as YPI Bireuen's claim property.
Abstract:The purpose of this study is to determine the broad impact of the use of the Jigsaw cooperative mastery model assisted by PheT on the results of students' attention recognition on the greatness of XI SMA Gajah Mada Medan…
Academic Year 2022/2023. The form of this research is a quasi-experimental research. The population of this study was all students of class XI MIPA at SMA Swasta Gajah Mada Medan Academic Year 2022/2023. The sample in this study was taken using cluster random sampling, namely the experimental class of 30 students implemented to the Jigsaw cooperative mastery model assisted by PhET and the control class of 28 students implemented to the DI version. This observation tool uses an essay test with ten proven questions used in this study. The average pre-test score of the experimental class is 32.89 with a normal deviation of 2.99 and the average post-test score is 84.33 with a normal deviation of 2.72. These figures are based entirely on research findings. The suggested pretest ratings and desired deviations for the manipulation style were 35.44 and 3.82, respectively , and the intended posttest ratings were 71.33 and 5.93. Lcount Ltable was accepted for each instruction with a daily distribution, even as Fcount obtained Ftable for homogeneous elegance. The results of the statistical test (t-party test ) and dk 56 found that the initial abilities of the 2 lessons were the same because tcount < ttable, or -0.84 1.94, is true. Furthermore, exclusive treatment has been applied to 2 lessons and towards the end of the lesson a publication test was given. From the results of the statistical test of the fact (one-celebration t check) it was obtained tcount > ttable, namely 2.41 > 1.94, this indicates that there is a possibility of a Jigsaw type cooperative learning model that has a large influence with the help of PhET on student learning outcomes. resulting in excessive magnificence of Gajah Mada's personal XI questions, faculty of 2022/2023 academic year .
Abstract:Temuan audit internal yang muncul secara berulang menunjukkan bahwa mekanisme pengendalian yang diterapkan organisasi belum sepenuhnya mampu mendorong kepatuhan prosedur secara konsisten pada seluruh unit kerja. Kondisi…
tersebut berpotensi meningkatkan risiko kesalahan operasional dan penyimpangan apabila tidak diantisipasi melalui pendekatan pengendalian yang bersifat preventif. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman serta kemampuan staf dan manajemen PT. Abdi Budi Mulia dalam menerapkan Checklist Self Assessment (CSA) Report sebagai instrumen evaluasi mandiri untuk mendukung pencegahan fraud dan mengurangi temuan audit internal. Metode pelaksanaan menggunakan pendekatan partisipatif yang meliputi identifikasi permasalahan, pelatihan penyusunan CSA Report, pendampingan implementasi, dan evaluasi kegiatan. Hasil pelaksanaan menunjukkan bahwa peserta memperoleh pemahaman yang lebih baik mengenai pengendalian internal, manajemen risiko, dan pentingnya pengawasan mandiri dalam aktivitas operasional. Selain itu, peserta mampu menyusun indikator pengendalian, melakukan identifikasi risiko secara lebih sistematis, serta mengimplementasikan CSA Report sesuai dengan kebutuhan unit kerja masing-masing. Penerapan CSA Report juga mendorong terbentuknya mekanisme pengawasan yang lebih proaktif sehingga potensi kesalahan dan ketidaksesuaian prosedur dapat dikenali lebih awal sebelum menjadi temuan audit. Dengan demikian, implementasi CSA Report dapat menjadi alternatif solusi dalam memperkuat sistem pengendalian internal dan mendukung upaya pencegahan fraud secara berkelanjutan pada lingkungan perusahaan
Recurring internal audit findings indicate that existing control mechanisms have not fully ensured consistent procedural compliance across all work units. Such conditions may increase the risk of operational errors and irregularities if preventive control measures are not adequately implemented. This community service program aimed to enhance the knowledge and capabilities of staff and management at PT. Abdi Budi Mulia in implementing a Checklist Self Assessment (CSA) Report as a self-evaluation instrument to support fraud prevention and reduce internal audit findings. The program employed a participatory approach consisting of problem identification, CSA Report training, implementation assistance, and activity evaluation. The results demonstrated that participants gained a better understanding of internal control, risk management, and the importance of self-monitoring in operational activities. Participants were also able to develop relevant control indicators, identify operational risks more systematically, and implement CSA Reports according to the specific needs of their respective work units. Furthermore, the implementation of CSA Reports encouraged a more proactive monitoring mechanism, enabling potential errors and procedural non-compliance to be identified before becoming audit findings. Therefore, CSA Report implementation can serve as an effective alternative for strengthening internal control systems and supporting sustainable fraud prevention efforts within the organization
Abstract:AbstrakPenelitian ini bertujuan mengkaji efektivitas pemungutan retribusi pelayanan persampahan di Kabupaten Bangkalan pasca berlakunya Peraturan Daerah Kabupaten Bangkalan Nomor 1 Tahun 2024 tentang Pajak Daerah dan Retribusi…
ribusi Daerah. Melalui pendekatan Hukum Administrasi Negara, kajian ini membedah keabsahan wewenang, instrumen yuridis, dan hambatan operasional Dinas Lingkungan Hidup Kabupaten Bangkalan. Analisis dilakukan dengan menerapkan teori kewenangan Philipus M. Hadjon, teori instrumen pemerintahan Ridwan HR, serta teori efektivitas hukum Soerjono Soekanto.
Hasil penelitian mengungkapkan bahwa rencana penerapan retribusi sampah bagi dapur Program Makan Bergizi Gratis sebesar dua ratus ribu rupiah per bulan berdasarkan Peraturan Daerah Nomor 3 Tahun 2024 dan Peraturan Bupati Nomor 9 Tahun 2025 belum berjalan efektif. Tingkat kepatuhan wajib retribusi sangat rendah karena hanya sekitar dua puluh pelaksana yang melakukan pembayaran. Penyebab utama meliputi ketidakjelasan skema pelayanan akibat tarif yang tidak mencakup biaya pengangkutan sampah, kelumpuhan infrastruktur di Tempat Pemrosesan Akhir Buluh, dan lemahnya penegakan sanksi administratif oleh aparat pemungut. Situasi ini memicu tindakan kedinasan non-prosedural serta konflik sosial-ekologis dengan masyarakat desa setempat.
Guna menyelesaikan permasalahan tersebut, diperlukan klarifikasi skema pelayanan yang mencakup seluruh komponen biaya, rehabilitasi infrastruktur pemrosesan sampah, serta penguatan penegakan sanksi administratif untuk meningkatkan kepatuhan dan efektivitas pemungutan retribusi.
Kata Kunci: Hukum Administrasi Negara; Retribusi Sampah; Efektivitas Hukum; Kabupaten Bangkalan.
AbstractThis study aims to examine the effectiveness of waste service retribution collection in Bangkalan Regency following the enactment of Bangkalan Regency Regional Regulation Number 1 of 2024 concerning Regional Taxes and Retributions. Using an Administrative Law approach, this research analyzes the legitimacy of authority, juridical instruments, and operational obstacles faced by the Environmental Agency of Bangkalan Regency. The analysis applies Philipus M. Hadjon’s theory of authority, Ridwan HR’s theory of government instruments, and Soerjono Soekanto’s theory of legal effectiveness.
The findings reveal that the planned implementation of a waste retribution fee of two hundred thousand rupiah per month for kitchens under the Free Nutritious Meals Program (Program Makan Bergizi Gratis), based on Regional Regulation Number 3 of 2024 and Regent Regulation Number 9 of 2025, has not been effective. The level of compliance among retribution payers remains very low, with only approximately twenty operators making payments. The main causes include unclear service schemes due to tariffs that do not cover waste transportation costs, the dysfunction of infrastructure at the Buluh Final Processing Site (Tempat Pemrosesan Akhir Buluh), and weak enforcement of administrative sanctions by collection officers. This situation has triggered non-procedural administrative actions and socio-ecological conflicts with local village communities.
To address these issues, it is necessary to clarify the service scheme to include all cost components, rehabilitate waste processing infrastructure, and strengthen the enforcement of administrative sanctions in order to improve compliance and the overall effectiveness of retribution collection.
Keywords: Administrative Law; Waste Retribution; Legal Effectiveness; Bangkalan Regency.
Abstract:The research findings indicate that community participation from Duawutun and Wuakerong villages in the Hape Nulif tradition extends beyond mere physical presence, manifesting as structured and active involvement throughout…
out every stage of the ritual. The community demonstrates a high spirit of gotong royong (mutual cooperation), reflected in the clear distribution of roles among traditional leaders, youth figures, and women. This collective cooperation encompasses everything from ritual logistical preparations to the execution of core processions, which directly strengthens social cohesion and solidarity among residents. Substantially, this tradition serves as a space for articulating local cultural identity, bridging material and spiritual dimensions where reverence for ancestors and nature remains a central value. The intergenerational distribution of responsibilities ensures that every community member feels a profound sense of belonging toward the preservation of this local wisdom. Consequently, the Hape Nulif ritual becomes a crucial instrument in bolstering cultural resilience amidst modernization, while reaffirming the position of the Duawutun community as one that steadfastly upholds noble human values and togetherness within a sacred traditional framework.
Abstract:The Tudang Sipulung tradition represents the crystallization of deliberative consensus values that persist within the agrarian communities of South Sulawesi. This study aims to describe and analyze the implementation process…
cess of the Tudang Sipulung custom in Marannu Village, Maros Regency. Employing a qualitative research method with a distinct anthropological approach, data were gathered through participant observation and in-depth interviews with key informants. The findings reveal that the execution of Tudang Sipulung in Marannu Village is not merely a ceremonial ritual but a structured forum for collective decision-making. This procession involves a synergy between traditional leaders, village government officials, agricultural extension workers, and the farming community, particularly in preparation for the rice planting season. The primary agenda includes determining planting schedules, selecting seed varieties, and managing irrigation systems to minimize the risk of crop failure. Anthropologically, this tradition serves as a medium for social integration, bridging local wisdom with technical government policies. This study concludes that the sustainability of Tudang Sipulung is a crucial factor in maintaining food security and social harmony within the Marannu Village community.
Abstract:The Suspension of Debt Payment Obligations (PKPU) is a legal procedure that allows debtors who are unable, or expect to be unable, to continue paying their due and collectible debts to seek legal recourse. Debtors in such…
h situations can initiate legal action during the PKPU process. However, the question arises: what is the legal certainty for creditors following the Constitutional Court's decision that encourages debtors to pursue legal action? This study uses a descriptive normative research method to analyze the legal issues related to such actions. The findings indicate that the legal recourse available to debtors in specific circumstances significantly impacts creditors. This leads to uncertainties regarding payment, especially if the debtor decides to file for legal action. Additionally, these uncertainties can affect the creditor's business operations. The Constitutional Court's decision, subsequently reinforced by a Circular Letter from the Supreme Court, does not adequately address the gaps in legal certainty faced by creditors. This situation complicates creditors' efforts to secure their rights, which are the obligations of the debtor.