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All Journal Riset Akuntansi dan Keuangan Indonesia Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Mimbar Yustitia : Jurnal Hukum dan Hak Asasi Manusia Madani Jurnal Politik dan Sosial Kemasyarakatan Notaire Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum Parta: Jurnal Pengabdian Kepada Masyarakat Journal of Sustainable Community Development
Wulan, Dewi Nawang
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Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE INFLUENCE OF REDUCING RATES AND METHODS OF TAX CALCULATION ON TAXPAYERS COMPLIANCE OF SMALL AND MEDIUM MICRO BUSINESS: EXPERIMENTAL STUDY IN YOGYAKARTA Wulan, Dewi Nawang; Kresnawati, Etik
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8578

Abstract

This study investigates whether the issuance of Government Regulation No. 23/2018 regarding the reduction of Micro, Small and Medium Enterprises (MSME) tax rates and changes in reporting methods will affect the preferences of MSME taxpayer compliance. Study were carried out on MSME actors in Yogyakarta using laboratory experimental methods. The test results show that the reduction in tax rates increases the preference for MSME taxpayer compliance. When given the choice to determine the method to be used in calculating taxes, 50% of participants choose to use the final tax rate and the remainder use the normal tax rate method. The option chosen is not based on the complexity of the method but because of the sense of fairer they feel. The last, participants does not refuse when required to use tax calculation using the normal tax rate method after seven years. The test results indicate that the issuance of Government Regulation No. 23/2018 will be able to increase MSME taxpayer compliance in the future.This study investigates whether the issuance of Government Regulation No. 23/2018 regarding the reduction of Micro, Small and Medium Enterprises (MSME) tax rates and changes in reporting methods will affect the preferences of MSME taxpayer compliance. Study were carried out on MSME actors in Yogyakarta using laboratory experimental methods. The test results show that the reduction in tax rates increases the preference for MSME taxpayer compliance. When given the choice to determine the method to be used in calculating taxes, 50% of participants choose to use the final tax rate and the remainder use the normal tax rate method. The option chosen is not based on the complexity of the method but because of the sense of fairer they feel. The last, participants does not refuse when required to use tax calculation using the normal tax rate method after seven years. The test results indicate that the issuance of Government Regulation No. 23/2018 will be able to increase MSME taxpayer compliance in the future.
ANALISIS KONSEPSI PERALIHAN HAK ATAS TANAH HARTA BERSAMA (GONO GINI) MELALUI AKTA HIBAH TERHADAP PIHAK LAIN Sholihan, Sholihan; Munir, Ahmad; Kuncoro, Cipto; Wulan, Dewi Nawang; Nugroho, Akhmad Dwi Prasetyo
HUMANIS: Jurnal Ilmu-Ilmu Sosial dan Humaniora Vol 16 No 1 (2024): Januari
Publisher : LPPM UNISDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/humanis.v16i1.5941

Abstract

Law Number 1 of 1974 concerning Marriage actually does not provide a loophole for divorce because divorce has consequences not only related to the status of husband, wife, and children but also to property obtained in marriage. This study aims to examine the importance of joint property institutions regulated in positive law in Indonesia and whether the deed of land title grant from joint property made by a Notary and PPAT can be withdrawn by the grantor. This research is a normative legal research using a statutory approach and a concept approach. Based on the results of the discussion, it can be concluded that the importance of the institution of joint property is regulated in positive law in Indonesia because, in its development, the division of joint property after divorce decided by the court is not always divided in half, but also considers the contribution of the husband and wife in their domestic life. Land rights from joint property that belong to widowers or widows can be transferred to other parties by way of grants, and an authentic deed (Notarial Deed) is made. In principle, grants cannot be revoked or cancelled, but there are exceptions, for example, if the grantee does not meet the conditions of the grant.
Prinsip Kaffah Pada Rahn Tasjily di Pegadaian Syariah Wulan, Dewi Nawang; Aryatie, Indira Retno
Notaire Vol. 6 No. 3 (2023): NOTAIRE
Publisher : Fakultas Hukum Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ntr.v6i3.51348

Abstract

AbstractThis research discusses the principle of Kaffah in the Rahn Tasjily contract used by Sharia Law as an accessoir contract in burdening customer's guarantee objects with product names Arrum BPKB. The focus of the discussion focuses on the loading of Rahn Tasjily as a guarantee of materiality that is reviewed based on Law No. 42 of 1999 on Fiduciary and Fatwa DSN MUI No. 68 of 2008 and led to the analysis of the kaffah principle of the Rahn Tasjily contract used in Pegadaian Syariah. This research uses a conceptual approach with reference to the views and doctrines that develop in the legal science regarding the principle of Kaffah in the scope of Islamic economics. In addition, this research also uses a statutory approach by analyzing all laws and regulations related to the regulation of contracts Rahn tasjily and using a case approach by analyzing several rulings of Sharia economic disputes related to the Rahn tasjily contract. The results of the study concluded that the Kaffah principle does not apply thoroughly to the Rahn tasjily contract in Pegadaian Syariah because the provisions with a half-hearted nature based on loading by using the Fiduciary Guarantee above the Rahn tasjily contract and the executive power that is not owned by the Rahn tasjily contract cause the implementation of the contract in vain so that it is felt necessary for further arrangements or statutory regulations of syaria guarantee the issue of rahn tasjily contracts in Pegadaian Syariah.Keywords: Principle of Kaffah; Rahn Tasjily; Fiduciary; Pegadaian Syariah. AbstrakPenelitian ini membahas mengenai prinsip Kaffah pada akad rahn tasjily yang digunakan oleh Pegadaian Syariah sebagai akad accessoir dalam membebani benda jaminan milik nasabah dengan nama produk Arrum BPKB, fokus pembahasan menitik beratkan pada pembebanan rahn tasjily sebagai jaminan kebendaan yang ditinjau berdasarkan UU Jaminan Fidusia dan Fatwa DSN MUI Nomor 68 Tahun 2008 serta mengarah pada analisis dari prinsip Kaffah akad rahn tasjily yang digunakan di Pegadaian Syariah. Penelitian ini menggunakan pendekatan konseptual dengan acuan pandangan-pandangan serta doktrin-doktrin yang berkembang dalam ilmu hukum mengenai prinsip Kaffah dalam lingkup ekonomi syariah, selain itu menggunakan pendekatan perundang-undangan dengan menganalisis seluruh peraturan perundang-undangan dan regulasi terkait pengaturan akad rahn tasjily serta menggunakan pendekatan kasus dengan menganalisis beberapa putusan sengketa ekonomi syariah terkait dengan akad rahn tasjily. Hasil penelitian memberikan kesimpulan bahwa prinsip Kaffah tidak berlaku secara menyeluruh pada akad rahn tasjily di Pegadaian Syariah sebab ketentuan dengan sifat setengah-setengah berdasarkan pembebanan menggunakan Jaminan Fidusia diatas akad rahn tasjily serta kekuatan eksekutorial yang tidak dimiliki oleh akad rahn tasjily menyebabkan keberlakuan akad yang sia-sia sehingga dirasa perlu untuk adanya pengaturan lebih lanjut atau regulasi dalam bentuk Undang-Undang Jaminan Syariah yang mengatur perihal akad rahn tasjily di pegadaian syariah. Kata Kunci: Prinsip Kaffah; Rahn Tasjily; Jaminan Fidusia; Pegadaian Syariah.
Limitation Of Authority Between Central And Local Governments In The Oil And Gas Business Wulan, Dewi Nawang; Rusydi; Ahmad Munir; Ahmad Taufiq Rifaldi
Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum Vol. 6 No. 1 (2024)
Publisher : Fakultas Hukum Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/widyapranata.v6i1.1315

Abstract

The oil and gas revenue-sharing system for several regions has conflicting norms for regulating authority between the central government and regional governments in the oil and gas revenue-sharing system for several regional governments. In Article 14 Paragraph 3 of Law Number 23 of 2014 concerning Regional Government it is stated that only the central government can manage oil and gas business activities. -Law Number 22 of 2001 concerning Oil and Gas still regulates the authority/involvement of local governments in fulfilling the clauses of the cooperation contract as an instrument of oil and gas business activities. The method used in writing this article is normative law. In this study, the authors want to know and obtain clarity about what the central authority over the oil and gas business is, and how the revenue-sharing funds are divided for the two local governments. The literature used in this paper comes from scientific journals and is supported by scientific books from various scientists. From the results of the research that has been done, in fact there is still involvement of local governments both in management in the form of fulfilling the clauses of the cooperation contract, especially in determining the work area and its return as well as environmental management.
KONSEPSI KEBIJAKAN HUKUM DALAM PEMBERIAN DISPENSASI NIKAH TERHADAP MENINGKATNYA ANGKA PERCERAIAN RUMAH TANGGA (Analisis Yuridis Putusan Perkara Nomor 203/Pdt.P/2023/PA.SJJ) Wulan, Dewi Nawang; Handayani, Danela Mutia Rahma; Stansyah, Dedy
Madani Jurnal Politik dan Sosial Kemasyarakatan Vol 16 No 02 (2024): AGUSTUS 2024
Publisher : Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/madani.v16i02.7696

Abstract

This research aims to analyze decision Number 203/Pdt.P/2023/PA.SJJ regarding granting marriage dispensations against the increasing number of household divorces. The research method used is normative juridical with a case approach. Data collection was carried out through literature study. The results of the research show that the granting of marriage dispensation by the Sijunjung Religious Court in decision Number 203/Pdt.P/2023/PA.SJJ was based on the judge's consideration that the Petitioners' petition did not conflict with statutory regulations, customary law, local wisdom, or religion and All decisions have gone through an ongoing legal process involving both families of the prospective bride and groom, both people. However, granting a marriage dispensation must still take into account aspects of the mental, physical and economic readiness of the prospective bride and groom. Apart from that, there needs to be preventive efforts from the government and society to reduce the number of underage marriages and requests for marriage dispensations, so as to reduce the number of household divorces, especially at an early age.
PERSEKONGKOLAN TENDER DALAM PERSAINGAN USAHA MENURUT UU NO. 5 TAHUN 1999 TENTANG LARANGAN PRAKTIK MONOPOLI DAN PERSAINGAN USAHA TIDAK SEHAT Wulan, Dewi Nawang; Masruroh, Ainul; Rusydi, Rusydi
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 3 No 2 (2019): Desember 2019
Publisher : Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v3i2.1959

Abstract

Conspiracy tender an action collusive which can reduce the transparency and honesty among the participants of the tender. While time is the government is already set on Procurement of Goods and / or Services in electronic form of e-tendering, with the system online are expected to minimize leakage of the tender as well as the level of conspiracy tender there . But in practice leakage tender and conspiracy are still going on between the actors of business , including the Tender Works Revitalization Development Arena Youth / Teens province of West Nusa Tenggara on Year Budget 2011. Setting the tender which already are online should be able to prevent the conspiracy that happen, but in practice conspiracy tender occur with other modes namely with an agreement that is done by the participants of the tender kolusif the form of similarity IP Address, is practices outside the mechanism system of tendering set . Of things that mean conspiracy tender is still going on and still be one of the problems for the world of busines . Material laws are used as a reference will be analyzed using the technique of analysis of the contents by formulating the analysis of the decision that was decided by the Commission for the Supervision of Competition Usaha (KPPU). Results of the study showed that the system electronics have not fully guarantee the tender free of the conspiracy that carried out by the perpetrators of the business . It is an impact on the budget and the level of competition of business that is healthy , from the system electronics in the form of e- tenderimg the search of a conspiracy can be detected much earlier.
Peningkatan Literasi dan Pendidikan Melalui Pengembangan “E-Pustaka Blawi” Di Desa Blawi, Kabupaten Lamongan Wulan, Dewi Nawang; Hasbullah, Muhammad Afif; Heriyanto, Muhil Frido; Rabbani, Anggitsna Mujib
Parta: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/parta.v5i2.5504

Abstract

Program pengabdian ini bertujuan untuk meningkatkan minat baca remaja, anak-anak dan masyarakat pada umumnya. Skala target utama adalah Sekolah Dasar sampai dengan Sekolah Menengah Atas serta target sekunder adalah masyarakat Desa Blawi pada umumnya melalui perpustakaan digital (e-pustaka Blawi). Metode yang digunakan dalam kegiatan ini adalah melalui demonstrasi dan sosialisasi literasi melalui perpustakaan digital. Pada program kegiatan ini, target literasi sangat antusias dan langsung menerapkan proses perpustakaan digital di smartphone masing-masing dibuktikan dengan jumlah akses sebesar 150 perangkat. Selain itu dengan adanya pelatihan ini masyarakat, remaja dan anak-anak dalam skala target menjadi berminat untuk membaca buku melalui literasi digital serta dapat memanfaatkan buku yang ada di Perpustakaan Desa Blawi khususnya dan buku-buku lain untuk dapat dibaca dan dipelajari oleh masyarakat remaja dan anak-anak dalam skala target.
Penguatan Hak Konstitusional Terdakwa: Edukasi Upaya Hukum di Lapas Kelas II B Lamongan Wulan, Dewi Nawang; Serbabagus, Shalahudin; Rusydi, Rusydi; Sholihan, Sholihan
Journal of Sustainable Community Development Vol. 3 No. 3 (2025): Journal of Sustainable Community Development
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/t0rsfn71

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan di Lapas Kelas II B Lamongan dengan tujuan untuk meningkatkan pemahaman warga binaan mengenai hak terdakwa dalam mengajukan upaya hukum, khususnya banding, kasasi, dan peninjauan kembali. Berdasarkan realitas di lapangan, banyak terdakwa yang tidak memahami hak tersebut karena minimnya literasi hukum dan kurangnya pendampingan dari penasihat hukum. Melalui metode penyuluhan, diskusi interaktif, dan simulasi, kegiatan ini berhasil memberikan pemahaman baru kepada warga binaan tentang prosedur, batas waktu, dan pentingnya penggunaan upaya hukum sebagai bagian dari perlindungan hak asasi. Evaluasi menunjukkan peningkatan pemahaman peserta secara signifikan setelah kegiatan dilakukan. Temuan kegiatan ini juga mengungkapkan perlunya peran aktif aparat peradilan dan lembaga bantuan hukum dalam memastikan hak-hak hukum warga binaan terlindungi secara maksimal. Kegiatan ini diharapkan menjadi langkah awal menuju sistem peradilan yang lebih adil dan inklusif.
Co-Authors Ahmad Munir Ahmad Taufiq Rifaldi Dedy Stansyah Handayani, Danela Mutia Rahma Hasbullah, Muhammad Afif Heriyanto, Muhil Frido Indira Retno Aryatie Kresnawati, Etik Kuncoro, Cipto Masruroh, Ainul Nugroho, Akhmad Dwi Prasetyo Rabbani, Anggitsna Mujib Rusydi Rusydi Rusydi Serbabagus, Shalahudin Sholihan Sholihan