Abstract:The digital startup business incubation program for students is an initiative to support the development of innovative and sustainable businesses. The program aims to help students develop competitive business potential.…
The entrepreneurial landscape at Universitas Sumatera Utara is continuously growing, marked by the emergence of young entrepreneurs from various programs such as the Student Entrepreneurial Program (PMW) and the Student Creativity Program (PKM). In 2023, there were 12 funding opportunities for PKM entrepreneurial schemes and three winners of the P2MW program. However, challenges remain, such as limited networking opportunities, market access, and minimal mentoring and education on financial management. The lack of mentors and supporting resources often causes campus startups to lose motivation. The methods used to address these issues include mentoring to enhance the capabilities of student startups, financial management literacy, the provision of business facilities, and training and guidance in marketing. This program provides valuable opportunities for students to develop digital business ideas and apply sustainable business principles. As a result, students are better prepared to contribute to sustainable economic growth.
Keywords: startup; incubator; digital; sustainable; business
Abstrak: Program inkubasi pengembangan usaha startup digital mahasiswa merupakan inisiatif untuk mendukung pengembangan usaha yang inovatif dan berkelanjutan. Tujuan program ini adalah membantu mahasiswa mengembangkan potensi usaha yang kompetitif. Situasi kewirausahaan di Universitas Sumatera Utara terus berkembang dengan munculnya wirausahawan muda dari berbagai program, seperti Program Wirausaha Muda (PMW) dan Program Kreativitas Mahasiswa (PKM). Pada tahun 2023, terdapat 12 pendanaan untuk skema kewirausahaan PKM dan tiga pemenang program P2MW. Namun, masih terdapat kendala berupa keterbatasan peluang jejaring, akses pasar, serta minimnya pendampingan dan edukasi terkait pengelolaan keuangan usaha. Kurangnya mentor dan sumber daya pendukung menyebabkan startup kampus sering kehilangan motivasi. Metode yang digunakan untuk mengatasi permasalahan ini meliputi pendampingan peningkatan kemampuan startup mahasiswa, literasi pengelolaan keuangan, penyediaan fasilitas usaha, serta pelatihan dan bimbingan pemasaran. Program ini membuka peluang berharga bagi mahasiswa untuk mengembangkan ide bisnis digital dan menerapkan prinsip bisnis berkelanjutan. Hasilnya, mahasiswa lebih siap berkontribusi pada pertumbuhan ekonomi yang berkelanjutan.
Kata kunci: startup; inkubator; digital; berkelanjutan; bisnis
Abstract:Abstract: This study examines how promethee can be a suitable method to be used in the decision-making system of prospective student association members as an organization under the auspices of the university. In this study,…
udy, it is explained that the decision-making system for the acceptance of prospective student associations as an organization within the university environment experiences several problems in the process, namely, most of the associations still use the manual method. This of course not only has an impact on the effectiveness of the time and energy used but also affects the decisions taken. Promethee is one of the methods in the decision-making system that can be used by students considering that promethee is more efficient in time, effort, and objectivity in making better decisions. Researchers in this study also analyze and describe the scheme or flow of the promethee method that can be used by students as well as basic criteria such as academic, activeness, nature, and confidence possessed. This basic criterion can be one of the reference guidelines used in the selection and decision-making stages.
Keywords: decision making system; promethee; student association
Abstrak: Penelitian ini mengkaji tentang bagaimana promethee bisa menjadi salah satu metode yang cocok untuk digunakan dalam sistem pengambilan keputusan calon anggota himpunan mahasiswa sebagai organisasi yang berada di naungan universitas. Penelitian ini menjelaskan bahwasanya sistem pengambilan keputusan penerimaan calon himpunan mahasiswa sebagai organisasi yang berada di lingkungan universitas mengalami beberapa masalah dalam prosesnya yakni Sebagian besar himpunan masih menggunakan metode yang manual. Hal ini tentu tidak hanya berdampak pada efektivitas waktu dan tenaga yang digunakan melainkan juga mempengaruhi keputusan yang diambil. Promethee menjadi salah satu metode dalam sistem pengambilan keputusan yang bisa digunakan oleh mahasiswa mengingat promethee lebih efisien dalam waktu, tenaga hingga tingkat objektivitas dalam pengambilan keputusan yang lebih baik. Peneliti dalam kajian ini juga menganalisis dan menjabarkan tentang skema atau alur yang metode promethee yang bisa digunakan oleh mahasiswa serta kriteria dasar seperti akademik, keaktifan, sikap dan kepercayaan diri yang dimiliki. Kriteria dasar ini bisa menjadi salah satu referensi pedoman yang digunakan dalam tahap penyeleksian dan pengambilan keputusan.
Kata kunci: himpunan mahasiswa; promethee; sistem pengambilan keputusan,
Abstract:The rights of justice collaborators (JCs) to obtain sentence reductions in murder cases remain inconsistently applied within Indonesia’s criminal justice system. This research addresses three core issues: the normative legal…
legal basis for JC rights, the consistency of judicial decisions in granting those rights, and the necessity for legal reform. Using a normative juridical approach supported by document analysis and expert interviews, the study examines Law No. 31/2014, SEMA No. 4/2011, and recent judicial decisions, including the high-profile cases of Richard Eliezer and Abdul Khoir. Findings reveal that while legal provisions exist, the absence of detailed indicators, formal mechanisms for status determination, and binding multi-institutional coordination leads to implementation gaps. Judicial discretion remains unchecked, resulting in unequal treatment of justice collaborators with similar contributions. The study concludes that a lex specialis law is urgently needed to standardize definitions, evaluation mechanisms, and inter-agency protection schemes. Recommendations include harmonization of technical norms, incorporation of JC recognition in verdicts, and alignment with UNCAC and UNTOC standards. This would strengthen legal certainty, uphold the principle of nulla poena sine lege, and enhance the effectiveness of the criminal justice system in addressing serious crimes through systemic cooperation.
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: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.