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UPAYA HUKUM DALAM PENYELESAIAN SENGKETA PAJAK Asriyani, Asriyani
Katalogis Vol 5, No 8 (2017)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.321 KB)

Abstract

The research was set because there was which occasinally rise difference between perceptual interpretation of tax calculation, tax payer and tax officer, it happened because there was no mutual understanding in the perceptual interpretation of tax calculation. This becomes a trigger of the happening of tax disputes in the terms of tax payer proposing an objection on tax asessment letter toward the determine tax and when the objection declined then the tax payer purpose the law equal to the tax court in accordance with the 36 article (4) clause in the law number 14 2002 about tax court, tax payer are required to pay about 50 % of tax debt before purposing the law equal, with the result that to realize the law attempt in the arrangement of tax disputes and whether the law attempt function as a medium of legal protection.
The Implementation of Supply Chain Management Over Foreign Workers in Central Sulawesi, Indonesia Lasatu, Asri; Sulbadana, Sulbadana; Surahman, Surahman; Insarullah, Insarullah; Asriyani, Asriyani
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5614

Abstract

Abstract- Global supply chains have become a common way of organizing investment, production and trade in the global economy. In many countries, particularly developing countries, they have created employment and opportunities for economic and social development. During the employment relationship, both the employers and the foreign workers must comply with the norms of employment while the local governments must cooperate with the Immigration Offices to supervise the employment of foreign workers. The purpose of this research was to find out about the implementation of supply chain management over foreign workers. The data was collected through observation, interviews, and literature review. The study was conducted in Palu City, Morowali Regency, and North Morowali Regency. The results showed that the supply chain management of foreign workers in Central Sulawesi Province had not been conducted optimally due to the lack of supervisors. On the other hand, the revocation of supply chain management by the regional government increasingly leads to the implementation of ineffective and inefficient control.
Political Parties' Right To Recall Against Legislative Members In The Perspective Of A Democratic Rule Of Law Asriyani, Asriyani; Safrin, Mohamad; Muflih, Muhammad Naufal
Widya Yuridika Vol 7, No 2 (2024): Widya Yuridika: Jurnal Hukum
Publisher : Universitas Widya Gama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wy.v7i2.5083

Abstract

This article is entitled "Examination of the Recall Rights of Political Parties Against Legislative Members in the Perspective of a Democratic Rule of Law (Case Study of Regional People's Representative Assembly in Central Sulawesi)", where the author will analyze the right of recall or a right that political parties have to temporarily dismiss legislative members at the suggestion of a political party which supports it concerning the principles of a democratic rule of law. The legal issue raised in this writing is "Is the Right to Recall Political Parties Against Legislative Members Compliant with the Principles of a Democratic Rule of Law? ". This article uses normative juridical and empirical juridical research methods by analyzing the rights contained in the Constitution of the Republic of Indonesia and their relationship to Law Number 17 of 2014 concerning the People's Consultative Assembly, the People's Representative Council, the Regional Representative Council, and the Representative Council Regional People, especially those related to the temporary dismissal of legislative members proposed by political parties, in this case is contained in Article 239 paragraph (2) letter "d". In this article, the recall rights of political parties follow the principles of the rule of law. Recalls are needed to monitor political parties over their members who have served as members of the legislature. However, its application still requires clarity regarding matters that result in the recall of a legislative member by his political party.
Pemberdayaan KWT Cahaya Tani Lappo Ase melalui Diversifikasi Produk Olahan Pisang di Desa Lappo Ase Kecamatan Awangpone Kabupaten Bone Azisah, Azisah; Asriyani, Asriyani; Hajar, Hajar; Arifin, Arifin; Sadat, Mohammad Anwar; Pata, Abd. Asis
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 8, No 2 (2025): Volume 8 No 2 (2025)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v8i2.17671

Abstract

ABSTRAK Pengembangan hilirisasi pisang merupakan langkah strategis untuk meningkatkan nilai tambah dan mengoptimalkan pemanfaatan potensi pisang. Aktivitas usahatani tanaman pisang oleh petani sebagai usaha tani produktif belum terlalu memberikan dampak yang signifikan secara ekonomi. Tujuan dari kegiatan pengabdian ini yaitu peningkatan pemanfaatan sumberdaya lokal, meningkatakan kesadaran masyarakat tentang pentingnya Hilirisasi tanaman pisang dengan diversifikasi produk yaitu keripik stik pisang dan keripik Gedebog/Batang Pisang (Bongpis) untuk Meningkatkan nilai tambah komoditi pisang, peningkatan kesadaran masyarakat tentang pemanfaatan sumberdaya daya lokal. Tahapan metode kegiatan pengabdian yaitu: 1) Sosialisasi; 2) Pelatihan; 3) Penerapan Teknologi; 4) Pendampingan dan evaluasi; 5) Keberlanjutan program. Terdapat 2 pelatihan yang dilaksanakan dalam kegiatan PKM ini yaitu pelatihan pengolahan produk kerik stik pisang dan keripik gedebog/batang pisang (bongpis) dan pelatihan kemasan dan label produk.  Hasil Pre dan post test kepada peserta menunjukkan bahwa peserta meningkat pengetahuan serta keterampilannya terkait dengan cara pengolahan keripik stik pisang dan keripik gedebog/batang pisang dan mengenai pengemasan serta label produk setelah mengikuti pelatihan.  Anggota KWT Cahaya Tani Lappo Ase memahami dan menguasai cara mengolah keripik stik pisang dan keripik gedebog/batang pisang (bongpis), memahami dan menguasai tentang kemasan dan pelabelan dan puas terhadap materi yang diberikan. Kata Kunci: Diversifikasi, Produk, Pisang  ABSTRACT The development of banana downstreaming is a strategic step to increase added value and optimize the utilization of banana potential. Banana farming activities by farmers as a productive farming business have not yet had a significant economic impact.  The purpose of this service activity is to increase the utilization of local resources, increase public awareness about the importance of downstreaming banana plants with product diversification, namely banana stick chips and Gedebog / Banana Stem chips (Bongpis) to increase the added value of banana commodities, increase public awareness about the utilization of local resources. The stages of the service activity method are: 1) Socialization; 2) Training; 3) Application of Technology; 4) Assistance and evaluation; 5) Program sustainability. There are 2 trainings carried out in this PKM activity, namely training on processing banana stick chips and gedebog/banana stem chips (bongpis) and training on product packaging and labeling.  Pre and post test results to participants showed that participants increased their knowledge and skills related to the processing of banana stick chips and gedebog/banana stem chips and regarding product packaging and labeling after attending the training.  Members of KWT Cahaya Tani Lappo Ase understand and know how to process banana stick chips and gedebog/banana stem chips (bongpis), understand and know how to package and label their products. Keywords: Diversification, Products, Banana
Risiko dan Faktor Produksi Usahatani Padi Sawah Tadah Hujan Kabupaten Pangkajene Kepulauan Arifin, Arifin; Azisah, Azisah; Sadat, Mohammad Anwar; Pata, Abdul Asis; Megawati, Megawati; Asriyani, Asriyani
Mimbar Agribisnis : Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Vol 11, No 1 (2025): Januari 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ma.v11i1.16235

Abstract

An agricultural business is a business that is always characterized by yield variability or high risk. The implementation of lowland rice farming contains many risks which result in a decrease in production, some of which cannot be controlled. Increasing the production of farmers and farm managers must understand and be able to apply the factors of production properly, otherwise, the increase in production will not be achieved. The purpose of this study was to analyze the production risk of rainfed lowland rice farming and analyze the production factors of rainfed lowland rice farming. This research was conducted in Pacikong Baja Village, Labakkang District, Bonto Kio Village, Minasatene District, and Pangkajene Islands Regency. The research was carried out from October - November 2023. The total research population was 238 people and 25% of the total population was taken as research samples, namely 60 farmers. The sample of farmers was taken using a simple random sampling method. Data collection techniques used are observation/observation, and interviews. The types of data are qualitative and quantitative data. There are two sources of data, namely primary and secondary data. Data analysis used is risk analysis and multiple regression. The results showed that based on the large value of the coefficient of variation, it could be seen that farmers in Pacikong Baja Village and Bonto Kio Village were at risk (CV > 0.50) in carrying out rice farming in rainfed rice fields. The results of production risk in Bonto Kio Village are greater than in Pacikong Baja Village. It can be concluded that rainfed lowland rice farming is categorized as risky in production. Factors that have a real and positive influence on the production of rainfed lowland rice farming are land area, amount of urea fertilizer, amount of pesticides, and farming experience. While the real and negative effect is the number of seeds.
The state's obligation to protect highly migratory species according to the 1982 law of the sea convention Hilda, Hilda; Asriyani, Asriyani
Tomini Journal of Aquatic Science VOLUME 3 ISSUE 2, NOVEMBER 2022
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/tjas.v3i2.15485

Abstract

Highly Migratory Species are one of the fish resources legally protected according to the UNCLOS 1982. This protection is carried out to ensure adequate world fish stocks and the sustainability of these fish resources. Internationally, the efforts to protect it are the obligation of all countries. This study examines the state's commitment to preserving these Highly Migratory Species. This research is normative juridical research that utilizes secondary data, including primary, secondary, and tertiary legal materials using qualitative analysis. The study results show that several international legal instruments complement the provisions of the UNCLOS 1982, which regulates the state's obligations to protect Highly Migratory Species in a concrete way, i.e., related to management and conservation. Some regional fisheries organizations have been formed to implement the state's obligation to cooperate in managing and protecting Highly Migratory Species in each specific regulated area.
Optimizing the Role of Schools and Teachers in Preventing Children from Coming into Conflict with the Law Hilda, Hilda; Asriyani, Asriyani; Utami, Fidyah Faramita; Achmad, Andi Nurul Isnawidiawinarti
DAS SEIN: Jurnal Pengabdian Hukum dan Humaniora (Journal of Legal Services and Humanities) Vol. 5 No. 1 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33756/jds.v5i1.28495

Abstract

The Law on Juvenile Justice System states that a child in conflict with the law is a child who is 12 (twelve) years old, but not yet 18 (eighteen) years old who is suspected of committing a criminal offense. Indonesia has a good set of rules but is still considered ineffective in resolving cases of children in conflict with the law. This is due to many factors such as the lack of socialization and counseling regarding the regulations governing this matter. Currently, the role of schools, especially teachers in preventing children (students) in conflict with the law is very important, given the number of cases where the perpetrators are children. The method used in this activity is the socialization method, which aims to provide understanding to schools and teachers as educational institutions and educators whose results can be seen from an increase in teachers' understanding of efforts to prevent children in conflict with the law.
TEKNIK RANCANG BANGUN SILENCER DENGAN TIPE OMEGA BUFFLE GUNA MENURUNKAN INTENSITAS SUARA: TEKNIK OTOMOTIF KENDARAAN TEMPUR MARYONO, MARYONO; Ali, Muhammad; Asriyani, Asriyani
Jurnal Otoranpur Vol. 5 No. 1 (2024): Jurnal Otoranpur
Publisher : Pustaka Poltekad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54317/oto.v1i1.359

Abstract

Silencer adalah sebuah alat yang dipasang pada ujung laras, berfungsi untuk meredam suara tembakan hasil pembakaran isian dorong. Alat ini bertujuan agar pada saat melaksanakan tugas atau pada saat membidik sasaran tidak dapat diketahui keberadaannya oleh musuh. Sistem kerja alat tersebut yaitu dengan cara memutar/melambatkan gas hasil pembakaran isian dorong didalam buffle-buffle yang sudah di rancang, sehingga tekanan gas yang keluar dari mulut silencer bisa berkurang dan secara otomatis intesitas suara juga berkurang. Pada silencer dengan tipe omega buffle mampu meredam suara tembakan sampai 105 dB dimana penembakan sebelum menggunakan silencer sebesar 113 dB, penurunan intensitas tersebut sekitar 6,7%. Pemilihan bahan silencer dengan menggunakan stainless steel 304L berpengaruh dari kerja alat tersebut, agar pada saat penembakan alat tahan terhadap tekanan gas. Dari hasil pengujian komposisi material di dapat unsur kimia Vanadium = 0,090, Molibdenum = 0,316, Cobalt = 0,137 dimana unsur tersebut berpengaruh pada kekerasan material. Setelah di uji kekerasan di dapat nilai kekerasan sebesar 98 HRB. Kekerasan bahan tersebut juga di perkuat dengan hasil pengamatan struktur mikro, dimana dari hasil pengamatan material yang sudah dipakai untuk menembak tidak mengalami perubahan fasa.
Faktor Sosial Ekonomi dan Profitabilitas Usahatani Padi Sawah Tadah Hujan Kabupaten Maros Arifin, Arifin; Zulkifli, Zulkifli; Azisah, Azisah; Sadat, Mohammad Anwar; Pata, Abdul Asis; Megawati, Megawati; Asriyani, Asriyani
Mimbar Agribisnis : Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Vol 11, No 2 (2025): Juli 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ma.v11i2.18475

Abstract

Increases and decreases in production affect the income or profitability of farmers and welfare related to socio-economic conditions. The purpose of this study was to analyze socio-economic factors that affect profitability and the profitability of rainfed lowland rice farming. This research was conducted in Bontocabu Village, Lau District, and Bontobahari Village, Bontoa District, Maros Regency. The study was conducted in September - October 2024. The population of the study was 317 people, while the number of farmer samples used as respondents was 50 people. Sampling using multi-stage cluster random sampling technique. Data collection techniques used were observation, and interviews, while data sources were primary data and secondary data. Data analysis used multiple regression and quantitative description. The results of this study are socio-economic factors that affect the profitability of rainfed lowland rice farming are age, area of cultivation, and farming experience. Profitability was obtained at 62.18%. This shows that the profitability of rice farming is greater than the bank deposit interest rate (BRI 3%), meaning that rice farming is viable or profitable. As for the Break Event Point (BEP), a result of IDR. 367,589.18 was obtained. This shows that the value of BEP is smaller than the average revenue, which is IDR 8,087,580.00. This means that rice farming on rainfed rice fields is worth cultivating.
Pemberdayaan KTH Betara Bersatu Melalui Diversifikasi Produk Olahan Kopi Sebagai Pengembangan Hilirisasi Pertanian di Desa Bentenge Kecamatan Mallawa Kabupaten Maros Arifin, Arifin; Azisah, Azisah; Ass, Syamsul Bakhtiar; Sadat, Mohammad Anwar; Pata, Abd Asis; Asriyani, Asriyani
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 8, No 11 (2025): Volume 8 No 11 (2025)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v8i11.22742

Abstract

ABSTRAK KTH Betara Bersatu adalah kelompok tani hutan di Desa Bentenge yang mengoptimalkan potensi kopi. Sampai saat ini, mereka hanya memproduksi kopi bubuk tanpa diversifikasi olahan kopi. Padahal, pengembangan produk turunan dengan nilai tambah tinggi berpotensi membuka alternatif penghasilan dan meningkatkan kesejahteraan anggota kelompok. Tujuan dari kegiatan pengabdian ini yaitu peningkatan pemanfaatan sumberdaya lokal, meningkatakankesadaran masyarakat tentang pentingnya Hilirisasi tanaman kopi dengan diversifikasi produk yaitu selai kopi untuk Meningkatkan nilai tambah komoditi kopi, peningkatan kesadaran masyarakat tentang pemanfaatan sumberdaya dayalokal. Tahapan metode kegiatan pengabdian yaitu: 1) Sosialisasi; 2) Pelatihan; 3) Penerapan Teknologi; 4) Pendampingan dan evaluasi; 5) Keberlanjutan program. Terdapat 3 pelatihan yang dilaksanakan dalam kegiatan PKM ini yaitu pelatihan pengolahan produk selai kopi, pelatihan kemasan dan label produk serta pelatihan digital marketing.  Hasil Pre dan post test kepada peserta menunjukkan bahwa peserta meningkat pengetahuan serta keterampilannya terkait dengan cara pengolahan selai kopi, mengenai pengemasan dan label produk serta digital marketing setelah mengikuti pelatihan. Anggota KTH Betara Bersatu memahami dan menguasai cara mengolah selai kopi, memahami dan menguasai tentang kemasan dan pelabelan dan tentang digital marketing dan puas terhadap materi yang diberikan. Kata Kunci: Diversifikasi, Produk, Kopi  ABSTRACT KTH Betara Bersatu is a forest farmer group in Bentenge Village that optimizes the potential of coffee. Until now, they only produce ground coffee without diversification of coffee processing. In fact, the development of derivative products with high added value has the potential to open up alternative income and improve the welfare of group members. The objectives of this community service activity are to increase the utilization of local resources, increase public awareness of the importance of coffee plant downstreaming with product diversification, namely coffee jam to increase the added value of coffee commodities, increase public awareness about the utilization of local resources. The stages of the community service activity method are: 1) Socialization; 2) Training; 3) Technology Application; 4) Mentoring and evaluation; 5) Sustainability of the program. There are 3 trainings carried out in this PKM activity, namely coffee jam product processing training, product packaging and labeling training and digital marketing training. The results of the Pre and post tests for participants showed that participants increased their knowledge and skills related to coffee jam processing, product packaging and labeling and digital marketing after participating in the training. Members of KTH Betara Bersatu understand and master how to process coffee jam, understand and master packaging and labeling, and digital marketing, and are satisfied with the material provided. Keywords: Diversification, Products, Coffee