Claim Missing Document
Check
Articles

Found 3 Documents
Search

Response of Women Activists To the Implementation of the Mayor of Banda Aceh's Instructions NO. 2 of 2015 Manswab Mahsen Abdulrahman; Rafiqa Rafiqa
AT-TAFAHUM: Journal of Islamic Law Vol 1, No 2 (2017)
Publisher : Program Pascasarjana UIN Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.124 KB) | DOI: 10.7006/attafahum.v1i1.670

Abstract

Based on the theory of social construction, justice, Women in Development (WID) and Women and Development (WID). This paper tends to responses of women activists againts the mayor of Banda Aceh Instructions no 2 yers 2015. sources of data obtained through legal research are empirical. Through data analysis and discussion, research shows that (1) The results of responses of women activists in Banda Aceh contributed to broaden understanding of the gender perspective of Islamic sharia in Aceh is KKTGA organization, disagree with the imposition of hours of night work for women, because it obstructs women's profession, and the violence is not outside but at home. Aceh GeRAK organization disagrees with the reasons enough that rule does not need to be applied because of existing tradition. Different from the organization LKBHuWK even agrees with the premise of maintaining the dignity of women. According to KKTGA that Islamic syari'at is a gender perspective rather difficult to implement in Aceh for Acehnese understand the law only written in the Qanun. (2) This case, these three organizations to criticize the wisdom do not need to be restricted, the law sharply upwards and downwards blunt need evaluation, and must have their own consciousness. (3) Three of these organizations provide solutions including Islamic law should be firm, more attention to small communities and active in socializing any regulations made.
Legal Certainty for E-Commerce Transactions as an Effort to Increase Potential State Revenue in the Taxation Sector Hisam Ahyani; Manswab Mahsen Abdulrahman
ISNU Nine-Star Multidisciplinary Journal Vol. 1 No. 2 (2024): SEPTEMBER 2024 :ISNU Nine-Star_INS9MJ
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v1i2.106

Abstract

The development of information technology has driven the growth of e-commerce transactions significantly in Indonesia. However, the rapid growth of e-commerce transactions has also created new challenges in terms of legal certainty and tax collection. Although the government has issued several regulations related to e-commerce, there are still legal loopholes that hinder the optimization of state revenues in the taxation sector. This study aims to analyze the legal certainty of e-commerce transactions as an effort to increase the potential for state tax revenues. The research method used is normative juridical, with a statutory, conceptual, and comparative approach. Research data were collected through literature studies and document analysis involving laws and regulations related to tax and e-commerce, including the Taxation Law, Regulations of the Minister of Finance, and relevant international regulations. The analysis focused on the legal certainty of e-commerce transactions and their implications for state tax revenues. The results of the study indicate that despite regulatory efforts, there is still legal uncertainty caused by the lack of harmonization between tax regulations and e-commerce regulations. This results in difficulties in identifying tax objects, tax subjects, and collection mechanisms. In order to increase the potential for state revenues, steps are needed to strengthen legal certainty, including regulatory updates, increasing cooperation between related institutions, and e-commerce actors and the public. The conclusion of this study emphasizes the importance of legal certainty in e-commerce transactions to support the optimization of state revenues in the taxation sector. Suggestions given include the need for regulatory harmonization, the use of technology to facilitate tax collection, and stricter supervision of digital transactions. Thus, it is hoped that the potential for state revenues from the e-commerce sector can be maximized.
The Impact of the Covid-19 Pandemic on the Increase in Insurance Claims in Indonesia: An Empirical Study on BPJS Employment Rheny Windi Nabila; Zayyan Tsabitah Panjaitan; Fikri Maulana Matullesy; Aldris Mulya Putra; Manswab Mahsen Abdulrahman
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.927

Abstract

The Covid-19 pandemic has caused multidimensional pressure on the employment social security system in Indonesia, especially on the increase in claims for BPJS Employment benefits. The surge in Covid-19 cases has a direct impact on the increase in the number of layoffs, the decrease in worker income, and the increased risk of health and death. This condition encourages participants to disburse social security benefits to meet basic living needs. This study aims to analyze the impact of the Covid-19 pandemic on the increase in insurance claims at BPJS Ketenagakerjaan and its implications for the sustainability of social security fund management. The research method used is normative juridical with a legislative and conceptual approach, supported by secondary data in the form of official documents, annual reports, and scientific literature related to employment social security. The results of the study show that at the beginning of the pandemic, Old Age Security (JHT) and Pension Security (JP) claims experienced a significant increase due to mass layoffs. Furthermore, in 2021, claims for Death Insurance (JKM) and Work Accident Insurance (JKK) also increased in line with the high mortality rate and occupational risk. This study concludes that BPJS Ketenagakerjaan needs to strengthen the readiness of liquid funds and develop a digital service system to face similar crises in the future and ensure the sustainability of social protection for workers.