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All Journal Jurnal GeoEkonomi JURNAL EDUKASI NONFORMAL AL-Ishlah : Jurnal Ilmiah Hukum Takuana: Jurnal Pendidikan, Sains, dan Humaniora FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam Syaikhuna: Jurnal Pendidikan dan Pranata Islam STAI Syaichona Moh. Cholil Bangkalan
Hatta, Hatta
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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KONTRADIKTIF PENERAPAN HUKUM PAJAK BERGANDA DI INDONESIA Hatta, Hatta
Al-Ishlah: Jurnal Ilmiah Hukum Vol 21 No 1: Mei 2018
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.208 KB) | DOI: 10.33096/aijih.v21i1.16

Abstract

This study focused on the policy aspects of the law, especially in the field of tax law. In addition, this study examines and assesses the policy process tax law in determining the double taxation prevention methods which tend to emphasize the comparison method Bilateral and Multilateral Unilateral methods. This research was conducted using the method of normative basing on primary legal materials. The results showed that, emphasizes the aspects of bilateral methods of avoiding double taxation can only regulate the avoidance of double taxation for foreign taxpayers alone, but to set the avoidance of double taxation in the country more appropriate use of unilateral methods. For the method of multilateral results are less than the maximum because there are different interests of countries that enter into agreements. AbstrakPenelitian ini difokuskan pada aspek kebijakan hukum, terutama di bidang hukum perpajakan. Selain itu, penelitian ini mengkaji dan menilai proses kebijakan undang-undang perpajakan dalam menentukan metode pencegahan perpajakan berganda yang cenderung menekankan metode perbandingan metode Bilateral dan Multilateral Unilateral. Penelitian ini dilakukan dengan menggunakan metode normatif mendasarkan pada bahan hukum primer. Hasil penelitian menunjukkan bahwa, menekankan aspek metode bilateral menghindari pajak berganda hanya dapat mengatur penghindaran pajak berganda untuk wajib pajak asing saja, tetapi untuk mengatur penghindaran pajak berganda di negara tersebut lebih tepat menggunakan metode unilateral. Untuk metode hasil multilateral kurang maksimal karena ada berbagai kepentingan negara yang masuk ke dalam perjanjian.
Integrating Tradition and Modernity: Infrastructure Transformation at Al-Ustmani Islamic Boarding School in East Java Zaini, Mohammad; Munib, Bahrul; Hatta, Hatta
FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam Vol. 13 No. 2 (2024): FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Institut Agama Islam Al-Khairat Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/jf.v14i2.618

Abstract

This study explores the evolution of infrastructure and facilities at Al-Ustmani Islamic Boarding School in Bondowoso, East Java, focusing on how the institution balances traditional Salafiyah values with modern educational demands. Researchers used a qualitative descriptive method to gather data through semi-structured interviews, on-site observations, and document reviews. Perspectives from caregivers, teachers, administrators, and students were analyzed to reveal how infrastructure advancements relate to educational quality. The findings show a significant transition from basic facilities to modern, well-equipped structures, guided by a strategic approach to enhance learning environments while preserving the pesantren’s traditional identity. Improvements such as modernized classrooms, dormitories, libraries, and vocational training centers have led to greater student engagement and academic achievement. This harmonious integration of Islamic traditions with formal education has solidified the school’s role in fostering religious, intellectual, and socio-economic progress. Innovative initiatives like independent business units and vocational training programs demonstrate the pesantren’s commitment to preparing students for contemporary challenges. Information technology and entrepreneurship training underscores the school’s dedication to comprehensive student development. These advancements highlight the institution’s ability to adopt globalization and technological innovations without sacrificing its cultural and educational principles. This research contributes to discussions on the evolution of Islamic education by offering a replicable framework for merging traditional values with modernity in pesantren. It emphasizes the importance of holistic management to maintain relevance and excellence in an ever-changing educational landscape.
Strategies Of Housewives in Strengthening the Economy Through Environmental Utilization for Family Education Haryu, Haryu; Hatta, Hatta; Huroniyah, Fuadatul; Zuhri, Moh. Ali Syaifudin; Sholeh, Farhanudin
FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam Vol. 14 No. 1 (2025): FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Institut Agama Islam Al-Khairat Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/jf.v15i1.741

Abstract

This study explores strategies employed by housewives in four sub-districts of Jember Regency Sumberbaru, Tanggul, Rambipuji, and Ledokombo to strengthen the family economy through environmental resource utilization. Using a qualitative approach, data were collected through in-depth interviews, participatory observation, and documentation, then analyzed through data reduction, presentation, and conclusion drawing. Source and method triangulation ensured the validity of findings. The results indicate that utilizing yard land for household agriculture, circular economy-based waste management, and environment-based small business development significantly enhance family income, environmental sustainability, and family education. Home gardening improves food security and provides additional income, while household waste management, including recycling and composting, generates economic value and mitigates environmental impact. Moreover, small businesses utilizing natural products foster entrepreneurship while promoting sustainability. This study contributes to the literature on household economy, circular economy, and sustainability-based entrepreneurship within rural Indonesia. The findings highlight the necessity of a holistic approach in family economic planning, integrating economic, social, and educational dimensions. These insights have practical implications for policies supporting sustainable rural development, emphasizing economic resilience, environmental stewardship, and family education
Adaptation of Leaders and The Implications of Law Number 18 Of 2019 Concerning Islamic Boarding Schools in Lumajang Regency Sholeh, Farhanudin; Fauzi, Imron; Syafii, Imam; Hatta, Hatta
Syaikhuna: Jurnal Pendidikan dan Pranata Islam Vol. 16 No. 01 (2025): March
Publisher : STAI Syaichona Moh. Cholil Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62730/syaikhuna.v16i01.7677

Abstract

This study aims to explore the adaptation of leaders and the implications of Law Number 18 of 2019 concerning Islamic Boarding Schools in Lumajang Regency. This study is a qualitative study with a case study approach. The informants in this study were two leaders of Islamic boarding schools in Miftahul Ulum and Syarifuddin who were collected through interviews, observations, and documentation. Data analysis used the stages of data condensation, presentation, and conclusion. The results of the study indicate that the adaptation of policies implemented by the leaders of Islamic Boarding Schools in Miftahul Ulum and Syarifuddin in efforts to develop institutions is illustrated when there is a program formation carried out through democratic student deliberations and the existence of a formal education system. The implications of the strategy of Islamic boarding school leaders, namely leaders open various types of business fields.
ANALISIS PERAN LCT TERHADAP VOLUME DAN NILAI EKSPOR-IMPOR INDONESIA DALAM HUBUNGAN PERDAGANGAN DENGAN MALAYSIA, THAILAND, DAN JEPANG Hatta, Hatta
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.548

Abstract

The pandemic, followed by the war in Ukraine, has caused inflation rates to soar. Such conditions almost certainly trigger a response in the form of tight monetary policies. When implemented by developed countries, these policies may lead to capital outflows from developing countries. To counter this, similar monetary measures are often adopted by the latter. This monetary phenomenon keeps recurring. Capital outflows are just one of many factors contributing to high foreign exchange volatility, which adversely impacts the economy and trade. Consequently, many have begun exploring ways to reduce dependency on foreign currencies by adopting the Local Currency Transaction (LCT) scheme.This study aims to examine the relationship or correlation between LCT and the value and volume of Indonesia’s exports and imports with its three trading partners: Malaysia, Thailand, and Japan. Using a non-parametric quantitative research method complemented by the Spearman test (as well as the Wilcoxon test to validate result consistency), it was found that the relationship between LCT and the value and volume of exports and imports predominantly (11 out of 12 analysis categories) exhibits a negative correlation. This indicates that LCT tends to reduce trade value or volume. Future efforts could include enhancing outreach or even providing training for business actors on the positive benefits of LCT, particularly targeting sectors that have yet to optimally utilize LCT. A preliminary step is understanding business actors’ perceptions, preferences, and challenges regarding the use of LCT. Additionally, comparisons should be made with practices similar to the LCT scheme, such as the SML scheme implemented in MERCOSUR countries and the ACU in South and Central Asian nations.
Peranan Musyrifah dalam Pembinaann Kemandirian Santriwati di Pondok Pesantren Modern Darul Falah Enrekang Kamaruddin, Asra Febriani; Baharuddin, Baharuddin; S, Putriyani; Saidang, Saidang; Hatta, Hatta; Elihami, Elihami; Sitonda, Syawal
JURNAL EDUKASI NONFORMAL Vol 6 No 1 (2025): Jurnal Edukasi Nonformal
Publisher : Universitas Muhammadiyah Enrekang

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

Abstract

Peranan Musyrifah Dalam Pembinaan Kemandirian Santriwati di Pondok Pesantren Modern Darul Falah Enrekang, dibimbing oleh Baharuddin dan Putriyani. Pondok pesantren adalah salah satu lembaga pendidikan yang memiliki keistimewaan karena di sana biasanya siswa dididik untuk hidup secara mandiri dan jauh dari orangtua oleh musyrifah, sehingga peran musyrifah sangat penting dalam pembinaan karaker para santri selama berada di pesantren. Musyrifah akan menjadi fasilitator, pengelola, demonstrator, pembimbing dan motivator para santri. Adapun tujuan penelitian ini adalah untuk mengetahui peran Musyrifah dalam membiasakan Kemandirian Santriwati di Pondok Pesantren Modern Darul Falah Enrekang dan untuk mengetahui faktor pendukung dan penghambat Musyrifah dalam membiasakan Kemandirian Santriwati di Pondok Pesantren Modern Darul Falah Enrekang. Penelitian ini dilaksanakan di Pesantren Modern Darul Falah Enrekang dengan menggunakan metode observasi dan wawancara secara langsung, dapat disimpulkan bahwa berbagai upaya yang dapat dilakukan pihak pesantren dalam membiasakan kemandirian santriwati ialah dengan memberikan peringatan berupa pemanggilan orang tua oleh guru BK dan apabila tidak ada efek jera maka siswa tersebut dikeluarkan dari pesantren. Dalam prosesnya pasti ada faktor yang mendukung dan menghambat siswa dalam membiasakan kemandirian selama berada di pesantren.
Kurikulum berbasis moral dan tujuan pendidikan Islam perspektif Harun Nasution Sungkowo, Andri; Sehabudin, Encep; Dinata, Syaiful; Hatta, Hatta; Ernawan, Ayunda Silvia Dewi; Achmad, Fatoni
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 4 No. 2 (2025): Takuana (July-September)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v4i2.154

Abstract

This study aims to analyze the objectives of Islamic education and its curriculum from Harun Nasution’s perspective using a library research method through books and scientific journals. The findings show that Harun Nasution’s thoughts on the Islamic education curriculum are progressive and systematic, emphasizing spiritual, moral, intellectual, and social harmony. He proposed a phased curriculum suited to students’ cognitive, emotional, and spiritual growth, beginning with introducing basic values and moral formation in early education and culminating in broader religious understanding and social responsibility at higher levels. The foundation of this curriculum lies in placing morality at the center, stressing that religious education is not merely knowledge transfer or ritual practice but should shape strong character and tolerance. Harun highlighted rationality, causality, and guidance from the Qur’an and Sunnah, rejecting fatalism. Its success depends on ideal educators knowledgeable, exemplary, and adaptive, capable of integrating spirituality, reason, and social competence to form holistic individuals relevant to modern challenges.
Co-Authors Baharuddin Baharuddin Dinata, Syaiful ELIHAMI, ELIHAMI Ernawan, Ayunda Silvia Dewi Fatoni Achmad haryu, haryu Huroniyah, Fuadatul Imam Syafii, Imam Imron Fauzi Kamaruddin, Asra Febriani Mohammad Zaini, Mohammad Munib, Bahrul S, Putriyani Saidang, Saidang Sehabudin, Encep Sholeh, Farhanudin Sitonda, Syawal Sungkowo, Andri Zuhri, Moh. Ali Syaifudin