Abstract:Beneficial Owner or beneficial owner in Presidential Decree Number 13 of 2018, explained as holder power and authority the highest one has control full towards the Corporation as a GMS. Based on his rights as regulated…
� in Presidential Decree Number 13 of 2018 , Beneficial Owners have equal standing with Major Shareholders who have shares , rights sound and get profit more of the 25% where has exceeding the ownership limit share holder share main namely at least 20% in the company . Corporations are often used as tool somebody For avoid not quite enough answer disclosure origin treasure riches as well as use assets . Misuse ownership benefit can harm holder share minorities , employees , creditors , and lead to crime businesses that are detrimental to the country, such as act criminal corruption , crime criminal money laundering , crime criminal funding terrorism , and others . The role of notaries in recognize Owner Sorry in Corporations , have obligation For to apply principle recognize Owner Benefits done through identification , verification and monitoring towards the Corporation as user service as regulated in Presidential Decree Number 13 of 2018 and Perkumham Number 15 of 2019. However , in reality matter the Not yet can implemented in a way maximum because of its complexity structure ownership in a Corporation and No existence clarity position about Beneficial Owner or beneficial owner in UUPT, apart from That Still many Corporations as user services that are still Not yet cooperative in give information related The Beneficial Owner is the real . Vacancy law related position Beneficial Owner or beneficial owner in a Corporation because Still Not yet there is arrangement legislation that regulates in a way clear and specific .
Abstract:To determine the rightful heirs must be determined in court voluntarily as regulated in Article 49 Letter b of Law Number 3 of 2006 concerning the Authority of Religious Courts. However, in reality there are heirs who are…
e unwilling to submit an application for the determination of heirs, resulting in the obstruction of the rights of other heirs. The purpose of writing this thesis is to explain the procedures and special requirements in submitting a contentious determination of heirs, to explain the evidence of the applicants against the heirs, and to explain the efforts made to overcome obstacles in determining heirs contentiously. This research is an empirical legal research, data is obtained directly through interviews and literature reviews. Data is collected and then analyzed qualitatively. The results of this study indicate that there are still many heirs who submit the determination of heirs voluntarily with a lack of parties and result in their decisions being declared unacceptable, but in terms of contention there are still many heirs, judges and lawyers who do not know that there are provisions in the Circular of the Supreme Court (SEMA) Number 5 of 2021- Formulation of the Law of the Religious Chamber-2.b there are special procedures and requirements and proof in the submission as well as obstacles and efforts that must be made in the application for determination of heirs contentiously which is different from voluntary. It is recommended that the Sharia Court provide information regarding the new provisions in submitting applications to both lawyers and interested parties in order to obtain legal certainty because many parties do not yet know these provisions.
Abstract:Article 6 of Law No. 4 of 1996 gives creditors the right to execute parate against the object of the mortgage. However, in decision No. 0112/Pdt.G/2017/MS-BNA, the Sharia Court annulled the deed of gift. This study aims…
to analyze the judge's considerations, the legal force of certificates and deeds in bank mortgages, and legal protection for mortgage holders. This study is a normative legal study. Data were collected and then analyzed qualitatively. The results of the study indicate that the judge annulled the gift because it did not meet the legal requirements according to Islamic law and the Compilation of Islamic Law. The decision has implications for the cancellation of all related documents, including the certificate of ownership, the deed of granting mortgage rights, and the credit agreement, so that they no longer have legal force as debt collateral. Legal protection of creditors due to cancellation of grants according to Article 11131 of the Civil Code, even though the collateral guarantee is cancelled, the creditor still has legal protection through general guarantees, namely that all of the debtor's assets can be used as objects of debt fulfillment and the creditor can request seizure of collateral and the application of the principle of good faith of the bank that has acted according to the procedure for granting credit. It is expected that judges will prioritize the principles of justice, proportionality, the principle of good faith, and substantive justice in banking and financing practices in Indonesia.
Abstract:The science of Jarh wa Ta’dil is one of the main branches in the study of Hadith Science which plays a role in assessing the moral credibility and intellectual abilities of the narrators. In classical times, this science…
ce became an important foundation in ensuring the validity of the sanad of hadith. However, amidst the rapid development of technology and the rapid flow of religious information through digital media, serious challenges have emerged in the process of verifying hadith, especially on platforms with minimal scientific studies. This study aims to examine the sustainability and application of the principles of Jarh wa Ta’dil in responding to the rampant disinformation of hadith in the digital era. Using a descriptive qualitative approach and literature study, this article concludes that the critical principles in the Science of Jarh wa Ta’dil remain relevant and can be developed to support digital religious literacy. One solution is through a digitalization system of hadith based on sanad and the authority of the narrators. The synergy between the heritage of classical science and advances in information technology is an important step in maintaining the authenticity of Islamic teachings from deviant narratives.
Abstract:Becoming a great entrepreneur in the global era is not as easy as flipping the palm of your hand. A successful and happy great entrepreneur is not solely determined by high academic performance, a high IQ, or attending a…
prestigious school. In fact, GPA, IQ, and attending a top school do not even rank among the top ten factors that guarantee someone will become a great and successful entrepreneur. What truly determines entrepreneurial greatness and success are soft skills. The top 10 soft skills referred to are: Honesty (Being honest with all people) ranked first, followed by Strong Discipline (Being well-disciplined); Sociability (Getting along with people); Support from a Partner (Having a supportive spouse); Hard Work (Working harder than most people); Passion for the Work (Loving my career/business); Leadership (Having strong leadership qualities); Competitive Personality (Having a very competitive spirit/personality); Well-Organized Life (Being very well-organized); and finally, Ability to Sell Ideas (Having an ability to sell my ideas/products). These ten soft skills will become even more meaningful when accompanied by a good heart, positive thinking, wise words, good deeds, good habits, positive culture, and strong character—all of which shape good fortune. Ultimately, good fortune begins with a good heart.
Abstract:Diversity is an inevitability that cannot be avoided. It is a sunnatullah that should be done without consent. When diversity is combined with various assumptions of truth, an intolerant attitude arises. This problem is…
caused by a misunderstanding of the message of religious tolerance, which causes its adherents to appear with different faces. Therefore, the Qur'an explains what tolerance really is in Islamic teachings. Based on this problem, the researcher is interested in conducting a comparative analysis of how the interpretations of Hamka and Ali As-Ṣabūnī are related to religious tolerance, as well as the strengthening of the socio-historical background of both of them towards this interpretation. This study uses a qualitative approach with a comparative study method. Data collection consists of literature studies and observations. Descriptive analysis is used in the comparative analysis method. Lucien Goldmann's genetic structuralism theory is one of the theories used to strengthen research as a surgical tool. This theory explains that a work or text is the work of its own author, along with the historical reality that conditions the emergence of the work or text. To improve the analysis of this research, discussions of scholars and interpreters of the verses of the Qur'an related to religious tolerance are also used. Research shows that Hamka and Ali As-Ṣabūnī generally agree that coercion in embracing religion is not allowed. However, Hamka directs the meaning of religious tolerance with the applicable conditions and limitations. This study also refers to the theory of genetic structure which states that the tendency of general and specific interpretations of poems on religious tolerance cannot be separated from the socio-historical context of each community in which the two figures lived. This assumption is that the works of the two figures are not only personal works, but also the works of their respective communities and the social and historical realities of their respective times.
Abstract:The type of research used is class action research. Data collection techniques used are observation, documentation, tests. Data analysis techniques used are data collection, data reduction, data presentation, and conclusion.…
ion. It can be concluded that the application of murottal method in RA Perwinda 4 Madining, Soppeng, proved effective in improving the ability to read and memorize the Qur'an children through an interactive and fun approach. The use of murottal audio from famous reciters/qariahs helps the child hear and imitate the correct recitation as per Tajweed, while the combination with creative methods like hand gestures and hijaiyah card games keeps their engagement. The study showed a significant increase in the ability to memorize short Surahs, from an average of 21.9% in the pre-cycle to 85.9% in the second cycle. This approach also supports the natural formation of Islamic character, making the murottal method an effective and innovative strategy in learning the Qur'an at an early age.
Abstract:Post-mining land generally exhibits low nutrient levels, requiring soil enhancement via the use of chemical or organic amendments. The application of fertilizers and lime markedly affects soil conditions and can improve…
soil fertility. Soil fertility is essential as a substrate for plant growth to support reforestation or reclamation initiatives. After the planting medium is properly prepared, it can be inhabited with plant species appropriate for the site's conditions. This study's methodology involves assessing land conditions through the analysis of soil characteristics and the measurement of soil pH in the designated area. The study's results indicated that the soil texture in the research region is classified as sandy loam and loamy sand, with an average pH of 4.5. To enhance soil conditions, 100 grams of lime is necessary for each planting hole, totaling 625 trees. Therefore, 62.5 kg of dolomite lime per hectare is required for soil rehabilitation in the post-mining region.
Abstract:The complexity of the global economy and demands for accountability drive the need for a comprehensive study of financial management strategy typologies that align with the characteristics of Islamic educational institutions…
ions and Islamic economic principles. This research aims to identify, classify, and analyze financial management strategy typologies in Islamic educational institutions from an Islamic economic perspective. Effective financial management presents a major challenge for Islamic educational institutions facing global economic complexity and accountability demands, while most still rely on conventional models that have not fully accommodated Islamic values. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzed 6 selected articles from 77,522 articles identified from three major academic databases. The results revealed five typologies of financial management strategies in Islamic educational institutions: (1) pure sharia principles-based that emphasize sharia compliance, maqashid sharia, and justice; (2) audit and accountability-based that focus on legal compliance, transparency, and fraud prevention; (3) governance and professionalism-based that prioritize financial manager competence; (4) management function-based that include planning, organizing, implementation, and supervision; and (5) integration of Islamic values into the education system. Despite showing different characteristics, all typologies aim to achieve financial sustainability while maintaining sharia compliance. This research provides a conceptual framework that can serve as a reference in developing adaptive and contextual financial management models according to the characteristics of Islamic educational institutions.
Abstract:This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative,…
ve, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.