Abstract:Sharia insurance in Indonesia is growing, because along with the increasingly complex disputes between parties, which cannot be avoided between Islamic insurance companies and policyholders, this is even though both of them…
hem help and protect each other. The problem is regarding the legal basis for sharia insurance dispute resolution which is still scattered in several laws and regulations. This has become a discourse and issue of legal norms for sharia arbitration as an option for sharia insurance dispute resolution, and so far the resolution of sharia insurance disputes through sharia arbitration is regulated by Supreme Court Regulation Number 14 of 2016. The research method used is descriptive normative. The research method used is descriptive normative by analyzing regulations laws governing sharia dispute resolution. The results of this study explain that state policy in managing sharia insurance disputes is still a discourse, so that constitutional authority still uses Article 58 of Law no. 48 of 2009 concerning Judicial Power. Therefore, it is necessary to amend Law No. 30 of 1999, specifically regarding the article regarding the District Court, which must be supplemented by the Religious Courts and procedures for resolving disputes through sharia arbitration.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME…
E actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
Abstract:Diplomasi panda merujuk pada praktik pemerintah Tiongkok yang meminjamkan panda kepada negara lain sebagai wujud niat baik dan persahabatan yang bertujuan untuk memperkuat hubungan diplomatik antar negara. Hewan panda adalah…
alah salah satu representrasi yang paling dikenal dari negara Tiongkok dan berperan sebagai soft power yang cukup signifikan. Di Indonesia sendiri diplomasi panda ini dilaksanakan pada tahun 2017 sebagai hasil dari penandatangan MoU di Guiyang, Tiongkok pada tahun 2016. Oleh karena itu, studi ini bertujuan untuk menentukan peran diplomasi panda pada beberapa sektor di Indonesia. Penelitian ini menggunakan metode studi literatur yang bersumber dari buku, jurnal ilmiah, media pemerintah dan artikel yang berkaitan dengan penelitian ini. Hasil penelitian menunjukkan diplomasi yang dilakukan oleh Tiongkok membawa dampak positif pada berbagai sektor di indonesia, seperti sektor ekonomi, sosial budaya hingga konservasi.
Abstract:Dalam hal ini, sengketa perdagangan biodiesel antara Indonesia dan Uni Eropa timbul sebagai konsekuensi dari penerapan kebijakan RED II dan EUDR yang menjadikan minyak sawit sebagai produk dengan risiko tinggi terkait deforestasi.…
forestasi. Pihak Indonesia berpendapat bahwa kebijakan tersebut bersifat tidak adil dan melanggar prinsip nondiskriminasi yang tercantum dalam GATT 1994. Studi ini menganalisis faktor-faktor utama yang menyebabkan sengketa ini, bagaimana respons kebijakan yang diambil oleh Indonesia, serta dampak ekonomi yang muncul, khususnya pada petani, industri kelapa sawit, dan performa ekspor nasional. Dengan melalui mekanisme sengketa WTO (DS593), pada tahun 2025 panel WTO memutuskan bahwa beberapa ketentuan dari Uni Eropa bertentangan dengan peraturan perdagangan internasional dan memerlukan penyesuaian. Hasil ini menunjukkan pentingnya diplomasi dalam perdagangan, penguatan hilirisasi, serta penerapan standar keberlanjutan guna meningkatkan daya saing Indonesia di pasar global. Kesimpulan dari penelitian ini mengindikasikan bahwa masalah lingkungan pada kebijakan Uni Eropa sering kali digunakan sebagai alat untuk melindungi pasar, sehingga diperlukan kebijakan yang adaptif dan strategi diplomasi multilateral untuk mempertahankan keberlangsungan ekspor biodiesel dari Indonesia.
Abstract:MSMEs have played considerable role in the socio-economic development in Indonesia. However, the institutions continue to experience numerous challenges and constrains in various aspects. Among the prominent issues include…
de the financing structure, lack of qualified human resources, complexity of government regulations and bureaucracy in some areas such as business start-up and etc. There is hardly any literature that has critically surveyed the issue of why the MSMEs shy away and whether there is an alternative financing model that they can adopt. The present study critically assesses the related literatures and proposes a viable cash waqf-based model which has the potential to benefit Islamic MSMEs. To ensure the successful running of the cash-waqf based model, it is recommended for the model to be established under the umbrella of a respectable Islamic body, namely Indonesia Waqf Council/Badan Wakaf Indonesia (BWI).
Abstract:This article examines gender identity within a metaphysical framework by exploring the tension between essentialist and social constructivist paradigms. The core issue addressed in this research is the absence of a conceptual…
ptual framework capable of reconciling these two traditionally opposing approaches. Essentialism regards gender as a fixed, inherent attribute, whereas constructivism emphasizes that gender is shaped by social and cultural practices. The aim of this study is to formulate a hybrid metaphysical model that integrates both perspectives through dialectical synthesis. The methodology employed involves a philosophical literature review with thematic analysis of works published within the last five years. Findings reveal that a relationally grounded hybrid model successfully merges the strengths of both paradigms, offering a more inclusive and applicable approach for social policy development. This model is viewed as critical for advancing academic discourse while also providing a robust philosophical foundation for the recognition and protection of gender diversity in contemporary society.
Abstract:Artikel ini mengkaji dinamika perdagangan produk perikanan antara Indonesia dan Jepang selama lima tahun terakhir, dengan fokus pada peluang, tantangan, dan kebijakan yang mempengaruhi ekspor perikanan Indonesia. Jepang…
merupakan pasar utama bagi komoditas perikanan Indonesia seperti udang, tuna, dan produk olahan lainnya, didorong oleh permintaan yang tinggi dan adanya perjanjian ekonomi seperti IJEPA yang mempermudah akses pasar. Analisis Revealed Comparative Advantage (RCA) menunjukkan Indonesia memiliki keunggulan komparatif yang kuat, khususnya pada produk udang beku. Namun, ekspor perikanan Indonesia ke Jepang menghadapi tantangan seperti standar kualitas yang ketat, hambatan non-tarif, dan persaingan dengan negara eksportir lainnya. Kebijakan nasional dan bilateral, termasuk revisi IJEPA tahun 2024 yang menghapus bea masuk untuk beberapa produk, diharapkan dapat meningkatkan daya saing dan volume ekspor. Data ekspor menunjukkan tren fluktuatif, dengan penurunan pada tahun 2023 dan semester pertama 2024. Artikel ini merekomendasikan penguatan regulasi, peningkatan kualitas produk, dan diversifikasi pasar untuk memperkuat posisi Indonesia di pasar Jepang.
Abstract:Tujuan penelitian ini adalah untuk megetahui Strategi 5c Dalam Penanganan Non Peforming Financings (NPF) Atau Pembiayan Macet Pada BPRS Gajah Tongga Kotopiliang. Jenis penelitian yang digunkan dalam penelitian adalah kualitatif…
litatif dengan pendekatan wawancara dan jenis penelitian lapangan kepada informan utama penelitian sebanyak dua orang yaitu account officer dan direktur BPRS gajah tongga kotopiliang. Dan informan tambahan untuk nasabah pembiayaan bermasalah sebanyak 15 orang. Hasil penelitian yang telah dilakukan dapat disimpulkan bahwa Analisis Strategi 5c Dalam Penanganan Non Performing Financings (NPF) Atau Pembiayaan Macet Pada Bprs Gajah Tongga KotoPiliang disebabkan oleh kurangnya komitmen nasabah (Character), pendapatan tidak stabil (Capacity), keterbatasan modal (Capital), jaminan bernilai rendah (Collateral), dan kondisi ekonomi yang tidak stabil. Faktor utama adalah (Condition Of Economy ) kondisi ekonomi, di mana nasabah yang bergantung pada sektor pertanian dan usaha kecil rentan terhadap fluktuasi harga, cuaca buruk, dan inflasi, yang mengurangi kemampuan mereka membayar pinjaman.
Abstract:This study exemines the ability to use mind mapping in descriptive writing in grade eight junior high school. This study uses quantitative methods by dividing into two groups, namely the experimental group and the control…
l group. The experimental group is taught using mind mapping and the control group taught with the classical method. Data analysis is calculated using the t-test formula. The result showed that mind mapping method is effective in descriptive text writing. It can be proven in the result of the value of t = -4.982 with p-value = 0.000. So, it can be concluded that H₀ is rejected and H₁ is accepted. So, the use of mind mapping method is effective to help students think more creatively in descriptive writing.
Abstract:Disassociation is stated by Karantzas’ through the lens of Jeff Rendell's Thanksgiving film script by analyzing the dynamics of disassociation from the characters' Shariff Eric in this movie script. This study aims to show…
show how the rejection of human nature, manifested through the denial of emotion, warmth, and flexibility, can lead to the experience of dissociation and its psychological and emotional consequences. Thanksgiving movie script is a massacre thriller movie script which is motivated by an endless sense of revenge, which is carried out by the character Sheriff Eric. He has lost a loved one and his future, as a result of thanksgiving night at that time. Then what about the concept of disassociation related in Jeff Rendell Thanksgiving movie script? Through qualitative methods, this study explains how the rejection of human nature. In conclusion, this story shows how a person can lose their humanity.