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Arbitration: Understanding It in Theory and Indonesian Practice Maskun, Maskun; Achmad, Achmad; Naswar, Naswar; Bakti, Fauziah P.; Amaliyah, Amaliyah
Hasanuddin Law Review VOLUME 5 ISSUE 2, AUGUST 2019
Publisher : Faculty of Law, Hasanuddin University

Cross-border transactions have always attracted legal risks. Cross-border legal issues are emerging as a separate area of commercial risk that needs to be more precisely identified and better managed. Many cases of injury to multinational companies which would formerly have been pursued as a diplomatic claim by the nation state of the company are now resolved by arbitration between the company and the respondent state. Arbitration is one of dispute settlement bodies to resolve some issues particular trade, business, investment, and financial issues. Those issues are shaping the range and significance of the cross-border legal issue. Those issues also become a crucial issue to be dealt with the arbitral institution. The reason why the parties of contract choose arbitration is because of the place of arbitration, neutrality, confidentiality, cost and speed, recognition and enforcement of arbitral awards, refusing of arbitral awards, a model of arbitration, and arbitration institution. Those reasons are assumed also to be enacted in Indonesian arbitration practice and in the Islamic law.

BIMBINGAN TEKNIS PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA Naswar, Naswar; Aminuddin, Aminuddin; Bachri, Syamsul; Yunus Wahid, Muhammad; Arie, Marthen; Zulfan Hakim, Muhammad
Al-Ishlah: Jurnal Ilmiah Hukum Vol 22 No 2: November 2019
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Congko Village is one of the villages in the district of Marioriwawo, Soppeng District. In terms of its formation, this village is a unit of government known as 'local self-government', the village formed or formed supra village government. BUMDes is obliged to make the financial statements of all BUM Desa business units every month honestly and transparently. In addition, BUMDes is also required to report the progress of BUM Desa business units to village communities through village meetings at least twice a year. BUMDes must perform systematically written records or bookkeeping of daily transactions. Listing recording generally uses an accounting system. The function of accounting is to present financial information to internal and external parties and as a basis for making decisions. BUMDes internal party is the manager and the Board of Commissioners, while the external parties are district governments, banks, and communities that provide equity, as well as tax officials. AbstrakDesa Congko adalah salah satu desa di distrik Marioriwawo, Distrik Soppeng. Dalam hal pembentukannya, desa ini adalah unit pemerintahan yang dikenal sebagai 'pemerintahan sendiri lokal', desa yang membentuk atau membentuk pemerintahan desa supra. BUMDes wajib membuat laporan keuangan semua unit usaha BUM Desa setiap bulan secara jujur â€‹â€‹dan transparan. Selain itu, BUMDes juga diharuskan melaporkan perkembangan unit bisnis BUM Desa kepada masyarakat desa melalui pertemuan desa setidaknya dua kali setahun. BUMDes harus melakukan catatan tertulis secara sistematis atau pembukuan transaksi harian. Pencatatan listing umumnya menggunakan sistem akuntansi. Fungsi akuntansi adalah untuk menyajikan informasi keuangan kepada pihak internal dan eksternal dan sebagai dasar untuk membuat keputusan. Pihak internal BUMDes adalah manajer dan Dewan Komisaris, sedangkan pihak eksternal adalah pemerintah kabupaten, bank, dan masyarakat yang menyediakan ekuitas, serta pejabat pajak.

Pajak Terhadap Mata Uang Virtual Di Indonesia Resky Iskandar, Adita Ayu; Razak, Abdul; Naswar, Naswar
Widya Yuridika Vol 6, No 3 (2023): Widya Yuridika: Jurnal Hukum
Publisher : Universitas Widya Gama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wy.v6i3.4631

This study aims to analyze the legality of applying taxes to cryptocurrency In Indonesia and to analyze the mechanism of tax collection against cryptocurrency In Indonesia. This type of research is normative research that discusses the legality of applying taxes to cryptocurrency In Indonesia, by examining library materials or secondary data consisting of primary legal materials, even secondary law and tertiary legal materials.The results of the research show that: 1) The legality of applying taxes to cryptocurrency In Indonesia is Minister of Finance Regulation (PMK) Number 68/PMK.03/2022 concerning Income Tax and Value Added Tax on Crypto Asset Transactions. This crypto tax rule applies starting May 1, 2022, for all types of crypto asset transactions such as trading crypto assets for fiat currency, swapping crypto assets for other crypto, or exchanging crypto assets for goods. other than crypto assets and/or services. 2) Mechanism of tax collection against cryptocurrency In Indonesia is that the Government appoints a third party as a collector of VAT on trading crypto assets and Income Tax Article 22 on crypto asset transactions. The intended VAT and crypto PPh collectors are Trade Operators Through Electronic Systems (PPMSE) who are taxpayers who have been confirmed as Taxable Entrepreneurs (PKP), both domestically and abroad.

Analisis SWOT Bisnis Model Pada UD Mebel Jati Mandiri Di Desa Kapu Jaya, Kecamatan Palangga, Kabupaten Konawe Selatan (Perspektif Ekonomi Syariah) Daswan, Lestari; Naswar, Naswar; Markoni, Markoni
Robust: Research of Business and Economics Studies Vol 4, No 2 (2024): Volume 4, Nomor 2: Oktober 2024
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v4i2.10324

This study aims to determine the SWOT Analysis of the Furniture business at UD Teak Mandiri Furniture in Kapu Jaya Village, Palangga District, South Konawe Regency and to find out how the Islamic economic perspective on the SWOT Analysis of the Furniture business at UD Teak Mandiri Furniture in Kapu Jaya Village, Palangga District, South Konawe Regency. The research method used is qualitative descriptive research with SWOT analysis (Strengths, weaknesses, opportunities, threats) using internal and external factors of the company. The results showed that the weighted value of the internal evaluation factor (IFE) matrix was 1.725 while the external matrix of the evaluation factor (EFE) was 1.11 which indicated that the development strategy that can be used by UD Mebel Jati Mandiri is the SO (Strengths-Opportunities) strategy, which combines the strengths and opportunities that exist for the company. The first SO strategy that UD Mebel Jati Mandiri can use is to continue to establish good relationships with customers, provide special discounts to existing customers who make repeat purchases, improve the skills of employees to be able to produce all forms of the latest models and maintain and continue to improve service quality. SWOT analysis on UD Mebel Jati Mandiri from the perspective of Islamic economics, aims to understand how sharia principles can be applied in business strategies to improve business competitiveness and sustainability. In this analysis what is analyzed are strengths, weaknesses, opportunities and threats. Each element of SWOT is analyzed according to Islamic principles, such as honesty, fairness, efficiency, and sustainability.

JUDICIAL INDEPENDENCE: UNCONSTITUTIONAL APPOINTMENT AND DISMISSAL OF CONSTITUTIONAL COURT JUDGES Sri Rahayu; Naswar, Naswar; Andi Syahwiah A. Sapiddin; Amirullah, Amirullah
Journal of Innovation Research and Knowledge Vol. 4 No. 10: Maret 2025
Publisher : Bajang Institute

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

An independent judicial system improves the quality of justice. The Constitutional Court tests laws against the constitution and has invalidated many laws of the House of Representatives. The research method employed is the normative juridical approach, formulated and advanced following theoretical principles. Normative juridical research methods primarily focus on data collecting through literature-based investigations, utilising materials accessible in libraries, archives, and other databases. Normative legal research mainly involves the examination and analysis of secondary data Judges are appointed by the DPR, the Supreme Court and the President. This article explores the dismissal and appointment of constitutional judges for the sake of judicial independence. Former Constitutional Court judges Akil Mochtar and Patrialis Akbar were replaced. Both were dismissed as Constitutional Court judges for committing corruption. In contrast, Constitutional Judge Aswanto is law-abiding. The DPR, which considers the judge, has canceled many legal products made by the DPR. The unconstitutional actions of the DPR and the president undermined the division of power between the legislature, executive and judiciary and undermined the independence of the constitutional court.

Periodization of General Elections: Ideas and Refinements in Indonesia Mutawalli, Muhammad; Naswar, Naswar; Ilmar, Aminuddin; Lohalo, Georges Olemanu
Susbtantive Justice International Journal of Law Vol 6 No 2 (2023): Substantive Justice International Journal of Law
Publisher : Faculty of Law, Universitas Muslim Indonesia, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56087/substantivejustice.v6i2.245

General election is one part of the practice of democracy in Indonesia. In this case, the general election is a manifestation of people's sovereignty. In general, the principles of elections include the principles of direct, public, free, confidential, honest and fair. This research seeks to explore legal constructions related to the periodic principle of general elections which must be held periodically every five years, which is a separate principle in general elections. This research is normative legal research with a statutory and conceptual approach. The results of the study confirm that to achieve and ensure that general elections are held a justice process and proportionally, the orientation of legal construction on the periodic principle has actually been explicitly stated in the 1945 Constitution of the Republic of Indonesia and is based on a systematic interpretation. In this case, in terms of periodic aspect orientation, it is part of the general election principle that is obligatory and must be implemented. This has the implication that the principles of general elections include the principles of direct, general, free, confidential, honest and fair, and must be held periodically for five years. In this case, the principle of periodicity occupies an important position in the holding of general elections.

Analisis SWOT Bisnis Model Pada UD Mebel Jati Mandiri Di Desa Kapu Jaya, Kecamatan Palangga, Kabupaten Konawe Selatan (Perspektif Ekonomi Syariah) Daswan, Lestari; Naswar, Naswar; Markoni, Markoni
Robust: Research of Business and Economics Studies Vol. 4 No. 2 (2024): Oktober 2024
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v4i2.10324

This study aims to determine the SWOT Analysis of the Furniture business at UD Teak Mandiri Furniture in Kapu Jaya Village, Palangga District, South Konawe Regency and to find out how the Islamic economic perspective on the SWOT Analysis of the Furniture business at UD Teak Mandiri Furniture in Kapu Jaya Village, Palangga District, South Konawe Regency. The research method used is qualitative descriptive research with SWOT analysis (Strengths, weaknesses, opportunities, threats) using internal and external factors of the company. The results showed that the weighted value of the internal evaluation factor (IFE) matrix was 1.725 while the external matrix of the evaluation factor (EFE) was 1.11 which indicated that the development strategy that can be used by UD Mebel Jati Mandiri is the SO (Strengths-Opportunities) strategy, which combines the strengths and opportunities that exist for the company. The first SO strategy that UD Mebel Jati Mandiri can use is to continue to establish good relationships with customers, provide special discounts to existing customers who make repeat purchases, improve the skills of employees to be able to produce all forms of the latest models and maintain and continue to improve service quality. SWOT analysis on UD Mebel Jati Mandiri from the perspective of Islamic economics, aims to understand how sharia principles can be applied in business strategies to improve business competitiveness and sustainability. In this analysis what is analyzed are strengths, weaknesses, opportunities and threats. Each element of SWOT is analyzed according to Islamic principles, such as honesty, fairness, efficiency, and sustainability.

Examining the Implementation of Participatory Village Autonomy: Models of Community Engagement and Application in Strengthening Inclusive Governance in Indonesia Muhammad Mutawalli Mukhlis; Maskun, Maskun; Masum, Ahmad; Tajuddin, Muhammad Saleh; Kurniawati, Wa Ode Intan; Arowosaiye, Yusuf Ibrahim; Naswar, Naswar
Jurnal Pengabdian Hukum Indonesia Vol. 8 No. 1 (2025): (January-June 2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jphi.v8i1.21226

This study rigorously examines the practical implementation of participatory village autonomy, a linchpin for inclusive governance in Indonesia. Despite formal recognition by Law No. 6 of 2014 and its 2024 amendment , significant hurdles persist, including elite domination, financial mismanagement, limited community engagement, and insufficient institutional capacity. Employing a normative legal methodology, this inquiry identifies effective models of community engagement and application for the Indonesian context. Findings affirm that village autonomy's democratization requires comprehensive legal reform, institutional strengthening, transparent administration, and active citizen involvement. Beyond mere electoral procedures, true democratization demands cultural adaptation, community empowerment, and robust accountability mechanisms to prevent elite capture. Synergistic collaboration among central, regional, and village governments is paramount for genuinely responsive local governance. Lessons from diverse precedents underscore the necessity of community-driven planning and legally mandated public participation for sustainable village development. This research concludes that empowered village autonomy can substantially foster an equitable and resilient Indonesian governance landscape, contingent upon holistic systemic reforms and diligent application of innovative engagement models.

Harmonization between National Policy and Regional Regulations in Solid Waste Management in Indonesia: A Normative-Empirical Legal Analysis Maskun, Maskun; Naswar, Naswar; Normiati, Normiati; Mukhlis, Muhammad Mutawalli; Wiranti, Wiranti
Jambura Law Review VOLUME 7 NO. 2 JULY 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33756/jlr.v7i2.31141

Indonesia’s solid waste management framework continues to face persistent legal and institutional challenges in harmonizing national policies with regional regulations within a decentralized governance structure. Despite the enactment of Law No. 18 of 2008 and subsequent regulatory instruments up to 2023, existing legal scholarship remains largely descriptive, focusing on compliance rather than addressing normative and institutional fragmentation particularly the misalignment between Law No. 18/2008 on Waste Management and Law No. 23/2014 on Regional Government. This study aims to fill that gap by employing a normative-empirical legal approach that combines doctrinal analysis with field-based interviews involving five key stakeholders from the Ministry of Environment and Forestry, provincial agencies, and legal experts. These structural weaknesses undermine policy coherence and highlight the limitations of relying solely on legal standardization. Drawing on decentralization theory and multi-level governance frameworks, this article offers two key contributions. First, it proposes the establishment of a National Regional Harmonization Council for Solid Waste Governance (NRHC–SWG) as a statutory mechanism to enhance vertical coordination. Second, it introduces the Multi-Level Governance Harmonization Index (MLGHI) as an evaluative model to assess coherence across normative, institutional, and operational dimensions. These prescriptive and analytical innovations aim to clarify the constitutional boundaries of regional autonomy under Article 18 of the 1945 Constitution, strengthen institutional synergy, and advance regulatory integration for sustainable solid waste governance in Indonesia.

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