Abstract:Disputes resolution in the field of Islamic banking are actually arranged in Article 55, paragraph (1), (2), and (3) of the Law on Islamic Banking. The Problem appear when choice of legal forum (choice of forum) for finish…
sh dispute banking agreed for choose one of the legal forums in settlement dispute when the parties No want to finish it through religious courts and their contracts No stated in a way clear the choice of legal forum selected. This is where the need for certainty of law in settling the dispute in question arises, and how the Constitutional Court's decision for certainty of law can be realized in Islamic banking disputes. The research method used is descriptive normative. Research results explain that the Decision of the Constitutional Court Number 93/PUU/X/2012 confirms certainty of law by deleting dualism of authority justice, making the Religious Court as an institution the sole authority to finish Islamic banking through track litigation. Thus, it can be concluded that this decision cancels the explanation of Article 55 paragraph (2) of the Sharia Banking Law, eliminates forum selection to the District Court; however, it still allows non-litigation settlement, such as Sharia arbitration. The settlement process of disputes in Islamic banking, as arranged in Article 55 paragraph (1), (2), and (3) of the Sharia Banking Law, has given duties and authorities to courts in the neighborhood religious courts.
Abstract:Fenomena brain drain di era globalisasi menjadi isu penting bagi kalangan generasi muda Indonesia, terutama tertuju pada mahasiswa dan lulusan perguruan tinggi yang memilih merintis karier dan menetap di luar negeri. Upaya…
ya dari pemerintah berupa program beasiswa seperti LPDP merupakan bentuk investasi negara untuk meningkatkan kualitas sumber daya manusia dan mendorong kontribusi bagi pembangunan nasional. Namun, baru-baru ini munculnya tren seperti #KaburAjaDulu menunjukkan adanya krisis kepercayaan sebagian kalangan generasi muda terhadap kondisi sosial, ekonomi, dan prospek karier di dalam negeri. Penelitian ini bertujuan menganalisis bagaimana fenomena brain drain sebagai tantangan terhadap nilai cinta tanah air dan nasionalisme generasi muda. Dengan metode pendekatan kualitatif melalui studi literatur dan netnografi. Hasil analisis penelitian menunjukkan bahwa fenomena brain drain dipicu oleh faktor pendorong seperti keterbatasan lapangan kerja, fasilitas riset yang rendah, dan ketidakpastian karier, serta faktor daya tarik dari luar domestik berupa kesejahteraan, profesionalisme, dan peluang berkembang yang luas. Selain memunculkan pergeseran makna nasionalisme di kalangan generasi muda, fenomena ini berdampak pada berkurangnya potensi sumber daya manusia nasional sehingga diperlukan integrasi di sektor pendidikan, ketenagakerjaan, dan penguatan nilai nasionalisme agar generasi muda tetap kompetitif secara global sekaligus berkomitmen penuh terhadap bangsa atau tanah air.
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.
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:Kesenjangan antara Artikel ini bertujuan menjawab academic crisis dalam studi dakwah kontemporer yang ditandai konstruksi teori dakwah yang normatif dengan kebutuhan perubahan sosial yang aplikatif dalam konteks masyarakat…
at digital. Melalui pendekatan rekonstruksi epistemik, penelitian ini berupaya merumuskan model dakwah transformatif yang memiliki daya intervensi sosial, berbasis empowerment dan social engineering. Metode yang digunakan adalah kajian kualitatif melalui critical integrative review terhadap literatur dakwah, teori perubahan sosial, komunikasi, dan riset partisipatoris. Temuan penelitian menunjukkan bahwa integrasi epistemologi Islam dengan teori sosial modern mampu memperkaya kerangka dakwah menjadi lebih operasional, partisipatoris, dan responsif terhadap dinamika digital society. Artikel ini menyimpulkan bahwa rancang bangun dakwah transformatif berbasis rekonstruksi epistemik merupakan solusi signifikan dalam mereduksi krisis akademik dan mengarahkan dakwah menuju disiplin yang produktif secara praksis maupun teoretik.
Abstract:Penelitian ini dilakukan untuk menganalisis kebutuhan industri dan persepsi konsumen terhadap penerapan kemasan plastik biodegradable sebagai solusi pengurangan limbah plastik pada produk kopi bubuk di wilayah Lampung. Pendekatan…
endekatan yang digunakan bersifat kuantitatif melalui penyebaran kuesioner kepada 109 responden yang terdiri atas masyarakat umum, mahasiswa, dan pelaku usaha. Masalah pada penelitian ini adalah banyaknya sampah plastik yang dihasilkan dari kemasan kopi sachet yang sulit terurai sehingga menyebabkan pencemaran dah dapat merusak ekosistem. Hasil analisis menunjukkan bahwa sebagian besar responden memberikan tanggapan positif terhadap kemasan biodegradable dengan nilai rata-rata di atas 3 pada skala 4. Berdasarkan hasil relative weight dari perhitungan HOQ menunjukkan bahwa kemasan berlabel “Eco-Friendly” (33,9%) menjadi prioritas utama, diikuti riset pasar regional (27,1%), bahan biodegradable (16,3%), efisiensi biaya (17,6%), dan bioplastik berbasis pati (5%). Hasil ini menegaskan pentingnya menyeimbangkan aspek estetika, keberlanjutan, efisiensi biaya, dan relevansi pasar agar kemasan kopi bubuk biodegradable tetap menarik dan kompetitif. Faktor yang dianggap paling penting mencakup keamanan bahan, daya tahan kemasan, desain visual, serta kemampuan terurai alami. Berdasarkan temuan tersebut, disarankan agar industri kopi di Lampung mengembangkan kemasan berbasis bioplastik pati yang aman, memiliki label “eco-friendly”, dan diproduksi secara efisien agar tetap kompetitif di pasar.
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).
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Nelwati, Sasmi, Marhamah Marhamah, dan Haniya Murel. 2020. Analisis Pengaruh Model Pembelajaran Pair Check Terhadap Konsep Peserta Pemahaman Didik pada Pembelajaran PKN dengan di Kelas Tinggi Sekolah Dasar. Jurnal Riset Pendidikan Dasar dan Karakter, 2(2), 64-70.
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Abstract:The study aims to explain the practices of productive waqf management, development, and utilisation by waqf managers in Islamic boarding schools in Maros Regency. This is a qualitative study. The research design is field…
research. The results of this study indicate that: The management of productive endowments at the Raudaturrasyidin DDI Cambalagi Islamic boarding school is categorised as unproductive with insignificant income growth due to irregular harvests throughout the year. The realisation of the utilisation of profits from productive endowment income at the Raudaturrasyidin DDI Cambalagi Islamic Boarding School. Meanwhile, the management of productive endowments at the Nurul Ikhwan Islamic Boarding School through the boarding school canteen is categorised as productive with a significant increase in income. Meanwhile, the management of productive endowments at the Nahdlatul 'Ulum Islamic Boarding School through the mini market Aminah demonstrates productive management of productive endowments on endowed assets, namely the Mini Market Aminah, which is categorised as moderately productive with significant income growth from May to December 2023 and May to December 2024. Each portion of the income from productive endowments at the three boarding schools has a designated allocation for utilisation. On the other hand, development aspects are not being implemented at the pond managed by the al-Irsyad Foundation.
Abstract:This study examines the role of textual practice (micro-structure) in shaping humanitarian narratives in news coverage of the Israel-Palestine conflict by CNN US and CNN Indonesia. Employing Fairclough’s Critical Discourse…
urse Analysis (CDA), the research identifies key linguistic features, including lexical choices, sentence structure, modality, rhetorical devices, and pronoun usage, that contribute to the ideological framing of news articles. The findings indicate that CNN US employs neutral and euphemistic language, passive constructions, and hedging devices to maintain journalistic objectivity, whereas CNN Indonesia utilizes emotionally charged language, active voice, and definitive claims to frame the conflict with a strong pro-Palestinian stance. These textual differences underscore the influence of language in constructing public perceptions of humanitarian crises.