Claim Missing Document
Check
Articles

Found 36 Documents
Search

Penguatan Literasi Coretax: Peran IKPI Sidoarjo sebagai Knowledge Center dan Mitra Strategis DJP dalam Pelaporan SPT Tahunan Ali Tofan; Edy Setyawan; Primaryanti ,; Kaafi Rokhimah
Abhakte Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2026): ABHAKTE
Publisher : Fakultas Sosial dan Ilmu Politik Universitas Wiraraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/abhakte.v4i1.5011

Abstract

Implementasi Core Tax Administration System (Coretax) adalah sebuah langkah inovatif dari Direktorat Jenderal Pajak (DJP) untuk memodernisasi cara pengelolaan pajak di Indonesia. Perpindahan pelaporan menggantikan sistem lama yaitu menggunakan DJPOnline beralih ke Coretax pada tahun 2026 menimbulkan tantangan tersendiri bagi Wajib Pajak terkait dengan pemahaman mekanisme otomatisasi data yang rumit. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pengetahuan praktis kepada Wajib Pajak orang pribadi dan praktisi pajak yaitu konsultan pajak agar lebih memahami Coretax serta mempercepat kemandirian dalam pelaporan SPT Tahunan Orang Pribadi. Proses pelaksanaannya dilakukan secara terencana, dimulai dengan peningkatan kemampuan sumber daya internal melalui Training of Trainer (ToT) yang diselenggarakan oleh IKPI Pusat, kemudian dilanjutkan dengan pelatihan teknis secara daring pada 7 Maret 2026 melalui platform Zoom. Hasil dari kegiatan ini menunjukkan bahwa presentasi materi yang mendalam serta simulasi teknis pengisian SPT berbasis Coretax sangat efektif dalam meningkatkan rasa percaya diri peserta dan mengurangi kendala psikologis terhadap teknologi baru. Keberhasilan dalam bimbingan teknis ini menegaskan posisi IKPI Sidoarjo sebagai pusat pengetahuan dan mitra strategis DJP dalam menyukseskan agenda transformasi digital nasional untuk mendukung penerimaan negara.
Restrukturisasi Pembiayaan Dalam Kondisi Force Majeure sebagai Instrumen Perlindungan Hukum Nasabah Perspektif Hukum Islam dan Hukum Positif Dede Al Mustaqim Mustaqim; Edy Setyawan
Maqasid: Jurnal Studi Hukum Islam Vol. 15 No. 1 (2026): Maqasid: Jurnal Studi Hukum Islam
Publisher : Muhammadiyah University of Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/mqsd.v15i1.30236

Abstract

Penelitian ini bertujuan untuk menganalisis perlindungan hukum nasabah melalui mekanisme restrukturisasi pembiayaan dalam kondisi force majeure pada Bank Syariah Nasional Kantor Cabang Cirebon ditinjau dari perspektif hukum positif dan hukum Islam berbasis maqāṣid al-syarī‘ah. Penelitian ini menggunakan metode yuridis empiris dengan pendekatan kualitatif, yang memadukan kajian normatif terhadap peraturan perundang-undangan dan fatwa Dewan Syariah Nasional Majelis Ulama Indonesia dengan data lapangan. Data primer diperoleh melalui wawancara, sedangkan data sekunder bersumber dari undang-undang, peraturan Otoritas Jasa Keuangan, dan literatur hukum. Hasil penelitian menunjukkan bahwa mekanisme restrukturisasi pembiayaan yang diterapkan telah sesuai dengan regulasi OJK dan prinsip perlindungan konsumen, serta memenuhi asas keadilan, kepastian hukum, dan kemanfaatan. Dalam perspektif maqāṣid al-syarī‘ah, restrukturisasi pembiayaan mencerminkan upaya menjaga kemaslahatan melalui perlindungan harta, jiwa, dan keberlangsungan kehidupan nasabah dengan menerapkan kaidah al-masyaqqah tajlib al-taysīr. Penelitian ini menegaskan bahwa restrukturisasi pembiayaan dalam kondisi force majeure bukan hanya kebijakan teknis perbankan, melainkan instrumen perlindungan hukum yang memiliki legitimasi yuridis dan nilai etis syariah. Kata Kunci: Perlindungan Hukum Nasabah; Restrukturisasi Pembiayaan; Force Majeure; Maqāṣid Al-Syarī‘ah; Perbankan Syariah.
Pencegahan Kekerasan Rumah Tangga Oleh Konselor Agama Perspektif Maqashid Syariah Mulyana; Edy Setyawan; Nasich Salam Suharto; Ratu Salma Salsabila
Maqasid: Jurnal Studi Hukum Islam Vol. 15 No. 1 (2026): Maqasid: Jurnal Studi Hukum Islam
Publisher : Muhammadiyah University of Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/mqsd.v15i1.30750

Abstract

Kekerasan dalam rumah tangga (KDRT) merupakan persoalan sosial dan hukum yang bersifat struktural dan belum dapat ditangani secara efektif melalui pendekatan hukum formal semata. Di wilayah dengan masyarakat Muslim yang kuat, seperti Kabupaten Subang, konselor agama menempati posisi strategis dalam membentuk norma keluarga, menyelesaikan konflik domestik, dan memengaruhi respons masyarakat terhadap KDRT. Namun, peran konselor agama dalam pencegahan dan penanganan KDRT masih belum terkonseptualisasi secara sistematis dan kerap berada dalam ketegangan antara upaya menjaga harmoni keluarga dan kewajiban melindungi korban. Penelitian ini bertujuan untuk menganalisis secara konseptual peran pendidikan, mediasi, dan advokasi konselor agama dalam pencegahan KDRT serta menjelaskan relasinya dengan mekanisme hukum formal dalam perspektif maqashid syariah. Penelitian ini menggunakan metode kualitatif dengan pendekatan hukum Islam normatif-konseptual melalui studi kepustakaan dan analisis dokumen terhadap peraturan perundang-undangan, literatur akademik, dan kebijakan terkait KDRT dan konseling keagamaan. Hasil penelitian menunjukkan bahwa peran konselor agama bersifat ambivalen: pendidikan dan mediasi keagamaan berpotensi mencegah KDRT apabila berperspektif keadilan dan perlindungan korban, tetapi dapat menjadi kontraproduktif jika normatif dan bias patriarkal. Advokasi konselor agama terbukti efektif ketika terintegrasi dengan sistem perlindungan hukum formal melalui mekanisme rujukan yang jelas. Penelitian ini berkontribusi pada pengembangan model sinergi konselor agama dan hukum formal berbasis maqashid syariah yang menempatkan perlindungan jiwa, keadilan, dan kemaslahatan sebagai tujuan utama pencegahan dan penanganan KDRT. Kata Kunci: Kekerasan Dalam Rumah Tangga; Konselor Agama; Maqashid Syariah
The Concept of Reconciliation in Islamic Criminal Law and the Implementation of Restorative Justice as a Contribution to Criminal Law Reform in Indonesia Hendra Prayoga; Wasman; Edy Setyawan
JURNAL ILMU SYARIAH Vol 9 No 1 (2025): JUNI
Publisher : Universitas Ibn Khaldun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The criminal law system in Indonesia tends to be retributive, with the main focus on sanctioning the perpetrators of criminal acts. This approach is often unable to provide a comprehensive solution to the losses suffered by victims and the restoration of disrupted social relations. In this context, the restorative justice approach comes as a more humanist alternative, with an emphasis on victim recovery, offender accountability, and social reconciliation. Interestingly, the principles of restorative justice are in line with the values in Islamic criminal law, particularly in the concept of ishlah (peace), which provides ample room for the settlement of criminal cases through peace between perpetrators and victims. This concept is in line with the main principles of restorative justice, namely the restoration of social relations, active participation of the parties, and recovery of victims. In Indonesia, the application of restorative justice has begun to be accommodated in various regulations, such as the National Police Chief Regulation Number 8 of 2021 and the new Criminal Code, but its implementation still faces normative and cultural challenges. Keywords: Peace; Islamic Criminal Law; Restorative Justice; and Legal Reform.
Pengaruh Cashless Payment, Literasi Keuangan dan Media Sosial terhadap Perilaku Konsumtif Generasi Z di Kota Cirebon Delina; Syaeful Bakhri; Edy Setyawan
Journal of Sharia, Law, and Economics Vol 1 No 1 (2026): studies involving Sharia, law, and Islamic economics within the context of contem
Publisher : Fakultas Syariah dan Ekonomi Islam, Universitas Tomakaka

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Advances in digital technology have driven the growing use of cashless payments, which offer convenience and efficiency in transactions. However, this convenience also has the potential to shift consumption patterns toward greater spending. This situation becomes increasingly problematic when the high use of cashless payments is not balanced by adequate financial literacy, leaving individuals less able to control their spending. Additionally, the high use of social media, with its various promotions, trends, and consumerist lifestyles, is also suspected of reinforcing the drive toward consumption. This phenomenon indicates a relationship between cashless payments, financial literacy, and social media that warrants further research, particularly among Generation Z in the city of Cirebon.   This study aims to examine the influence of cashless payments, financial literacy, and social media on consumer behavior. The study employs a quantitative approach using primary data collected through questionnaires, interviews, and literature review. The study population consists of Generation Z in Cirebon City who use cashless payments in their daily consumption activities. The research sample consisted of 100 respondents selected using non-probability sampling with a purposive sampling method. Data analysis was conducted through tests of validity, reliability, normality, linearity, multicollinearity, and heteroscedasticity, as well as multiple linear regression and hypothesis testing.   The results of the study indicate that cashless payments and social media have a positive and significant effect on consumer behavior, while financial literacy has a negative and significant effect. Collectively, these three variables have a significant effect on the consumer behavior of Generation Z in Cirebon City.
The Division Of Husband–Wife Roles In Pottery-Crafting Families: A Mubādalah Perspective On Family Relations In Sitiwinangun, Cirebon Fitri Nurajizah; Edy Setyawan; Asep Saepullah
JURNAL MAHASISWA YUSTISI Vol. 4 No. 2 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i2.3183

Abstract

The division of roles between husbands and wives is an important issue in contemporary family life, particularly in households whose economic activities are carried out jointly. In pottery-crafting families, productive activities are often closely connected with domestic responsibilities, creating diverse patterns of husband–wife relations. This study examines the division of roles between husbands and wives in pottery-crafting families in Sitiwinangun Village, Jamblang District, Cirebon Regency, from the perspective of Mubādalah. This study employs a qualitative field-research approach. Data were collected through observation, in-depth interviews, and documentation involving four pottery-crafting families as research subjects. The analysis uses Scanzoni’s theory of family relations to identify patterns of husband–wife relationships and the Mubādalah approach to assess reciprocity, equality, mutuality, deliberation, and shared responsibility within family life. The findings reveal four patterns of husband–wife relations. The Marini–Dija family reflects a senior–junior partner pattern, the Kadmiya–Carini family reflects an owner–property pattern, the Jaji–Maya family reflects a head–complement pattern, and the Rasiti–Ukata family reflects an equal-partner pattern. The findings further indicate that women’s participation in economic activities does not automatically produce equality in family relations. Equality is more strongly influenced by the distribution of domestic and productive responsibilities, economic decision-making, and the extent to which important family matters are determined through deliberation. From the Mubādalah perspective, the equal-partner pattern most clearly reflects the principles of mutuality and reciprocity because productive, domestic, and decision-making responsibilities are negotiated according to the capacities and circumstances of both spouses. The study concludes that strengthening reciprocal husband–wife relations requires not only recognition of women’s economic contributions but also shared responsibility and consistent deliberation in family decision-making.