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Akibat Hukum Kantor Pajak Sebagai Kreditor Pemohon Pernyataan Pailit Devi Andani
UIR Law Review Vol. 7 No. 2 (2023): UIR Law Review
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/uirlrev.2023.vol7(2).15687

Abstract

This study aims to determine the legal consequences of the tax office as a creditor of the applicant for bankruptcy. This research is qualitative research and normative legal research. Research data was collected using literature and document studies. The data that has been collected will be identified and arranged systematically, including data obtained from primary legal materials, secondary legal materials, and tertiary legal materials. Then all the data obtained from the literature study and document study were relevant to related theories and written descriptively and analyzed qualitatively. The results of this study show that the Tax Office as creditor of the applicant for bankruptcy has the legal consequence that the process of bankruptcy application submitted by the Tax Office as debtor is possible. So for creditors who have debts in the form of taxes, the Tax Office as debtor can submit a request for bankruptcy proceedings. The Tax Office has a very high-ranking statutory priority/privilege. States have general statutory priority rights for unpaid taxes, interest, fines, and fees. This special position ends 2 (two) years after the tax assessment date. Even though the Tax Office is a government institution that has its authority to carry out efforts to collect and pay off taxes, based on the provisions for filing a bankruptcy declaration application or to act as another creditor in a bankruptcy declaration application, this should be implemented consistently. Thus, tax debts have the possibility of being asked for repayment by taxpayers through the mechanism of requesting a bankruptcy declaration.
Pengaruh Keberadaan Militer Masyarakat Minahasa dalam Stereotipe Sejarah Indonesia Masa Kolonialisme Andani, Devi; Fahruddin, Fahruddin
Historis : Jurnal Kajian, Penelitian dan Pengembangan Pendidikan Sejarah Vol 8, No 2 (2023): Desember
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/historis.v8i2.20030

Abstract

Abstrak: Belanda datang ke tanah Minahasa untuk memeras tanah Minahasa yang subur dengan berbagai sumber daya alam, tetapi adanya pola perubahan sosial yang terjadi antara Belanda yang sukses “bersahabat” dengan masyarakat Minahasa. Hal ini perlahan mengubah tatanan struktur masyarakat Minahasa. Sehingga Minahasa sebagai daerah yang terkenal dengan pengaruh Belanda terbesar dan terpanjang dalam sejarah Indonesia. Artikel ini menggunakan metode penelitian kepustakaan yang berkaitan dengan metode sejarah kritis. Langkah-langkah dalam penelitian ini dikaitkan dengan menggunakan metode penelitian historis yang meliputi: heuristik, kritik intern dan ekstern, interpretasi dan historiografi. Belanda melihat banyaknya ketidakstabilan dan pemberontakan di beberapa daerah yang terjadi dalam menguasai pemerintah Hindia Belanda dengan berinisiatif untuk melakukan perekrutan anggota militer kembali dengan cara yang lebih intensif dan selektif. Dalam proses perekrutan anggota militer Hindia Belanda yang dilakukan di Minahasa tidak diikuti dengan proses penolakan. Kehadiran Belanda dalam kehidupan masyarakat Minahasa menimbulkan stereotipe bagi masyarakat pada masa kolonialisme. Dengan adanya hal ini tentu menimbulkan paradigma dari pemikiran masyarakat masa kolonialisme. Hasil dari rekonstruksi pemikiran masyarakat Minahasa yang telah bersatu dengan Belanda tentunya menimbulkan perlawanan akan ketidaksepakataan mengenai hubungan persahabatan ini.Abstract: The Dutch came to Minahasa land to exploit the fertile Minahasa land with various natural resources, but there was a pattern of social change that occurred between the Dutch who were successful in "making friends" with the Minahasa people. This slowly changed the structure of Minahasa society. So Minahasa is an area famous for having the largest and longest Dutch influence in Indonesian history. This article uses library research methods related to critical historical methods. The steps in this research are associated with using historical research methods which include: heuristics, internal and external criticism, interpretation and historiography. The Dutch saw a lot of instability and rebellion in several areas that occurred in controlling the Dutch East Indies government and took the initiative to recruit military members again in a more intensive and selective way. The recruitment process for Dutch East Indies military members carried out in Minahasa was not followed by a rejection process. The presence of the Dutch in the lives of the Minahasan people created stereotypes for the people during colonialism. This certainly creates a paradigm for people's thinking during colonialism. The results of the reconstruction of the thoughts of the Minahasa people who had united with the Dutch certainly gave rise to resistance and disagreement regarding this friendly relationship.
Perlindungan Peninggalan Sejarah Batik Melalui Penggunaan Batikmark di Era Digital pada Museum Batik Yogyakarta Andani, Devi; Ariyani, Nita; Murjiyanto, R.; Sudiyana, Sudiyana; Suci, Ivida Dewi Amrih; Utami, Wahyu Dwi
Jurnal Abdimas Kartika Wijayakusuma Vol 5 No 3 (2024): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v5i3.509

Abstract

Permasalahan yang dihadapi oleh Museum Batik Yogyakarta, yaitu perlindungan peninggalan sejarah batik melalui penggunaan Batikmark di era digital, belum sepenuhnya dipahami oleh pengelola museum batik, produsen batik, dan masyarakat umum sebagai konsumen. Dinas Kebudayaan (Kundha Kabudayan) Daerah Istimewa Yogyakarta Tahun Anggaran 2021 memiliki kegiatan pembinaan dan pengelolaan permuseuman. Salah satu kegiatannya bertajuk “Jumpa Sahabat Museum” dengan menyelenggarakan seminar dengan tema “Perlindungan Peninggalan Sejarah Batik di Indonesia di Era Digital” yang berkoordinasi dengan Lembaga Penelitian, Publikasi, dan Pengabdian Kepada Masyarakat Universitas Janabadra. Kegiatan pengabdian masyarakat menggunakan metode diskusi kelompok terpumpun yaitu dilakukan dengan cara tim pengabdi melaksanakan diskusi bersama perwakilan Museum Batik Yogyakarta bersama peserta seminar berkaitan dengan materi edukasi. Hasil dari kegiatan ditunjukkan dengan meningkatnya pemahaman tentang pentingnya Batikmark sebagai wujud certification mark yang bertujuan untuk memberikan jaminan mutu batik Indonesia, meningkatkan kepercayaan konsumen dalam negeri maupun luar negeri terhadap mutu batik Indonesia, memberikan perlindungan hukum dari berbagai persaingan tidak sehat di bidang Hak Kekayaan Intelektual dalam perdagangan dalam negeri maupun internasional, dan memberikan identitas batik Indonesia agar masyarakat Indonesia dan asing dapat dengan mudah mengenali batik buatan Indonesia.
Peningkatan Digitalisasi Sejarah dan Tradisi Lisan Untuk Mendukung Wisata Religi Makam KHR. Bagus Khasantuka di Senuko Birsyada, Muhammad Iqbal; Wibowo, Bayu Ananto; Fairuzabadi, Muhammad; Listyawan, Irfan; Nur Jannah, Aisyiyah Faj’ri; Nurhakim, Habib Akbar; Andani, Devi; Adi, Angger Seta
Abdimas Galuh Vol 7, No 1 (2025): Maret 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i1.16355

Abstract

Secara praksis pengembangan pariwisata dan kebudayaan memegang peranan krusial dalam kemajuan ekonomi serta penguatan identitas nasional. Salah satu destinasi wisata religi di wilayah Sleman Yogyakarta adalah komplek Sendang dan Makam K.H.R. Bagus Khasantuka. Komplek tersebut adalah masuk katagori wisata religi  di Padukuhan Senuko Desa Sidoagung Godean-Sleman. Namun, sejak tahun 2015 sampai 2024 kawasan wisata religi Makam K.H.R. Bagus Khasantuka mendapatkan tantangan dalam menghadapi era digital saat ini. Tantangan tersebut salah satunya adalah dalam  mempromosikan dan melestarikan destinasi wisata religi secara digital melalui teknologi informasi yang terpadu. Kurangnya kesadaran dan pemahaman masyarakat sekitar tentang pentingnya digitalisasi dalam pelestarian dan promosi sejarah lisan serta tradisi lokal menjadi salah satu hambatan utama dalam memperluas jangkauan promosi wisata. Tujuan Pengabdian ini untuk mengatasi gap antara potensi wisata religi dan realisasi kunjungan, serta rendahnya kapasitas digital masyarakat Senuko Sidoagung. Secara spesifik, program ini dirancang untuk meningkatkan digitalisasi tradisi lisan dan mengoptimalkan penggunaan teknologi informasi dalam promosi pariwisata, dengan harapan dapat meningkatkan kunjungan wisatawan dan, pada akhirnya mendukung ekonomi lokal. Pengabdian ini dilaksanakan menggunakan metode kolaboratif antara tim Pengabdi dengan masyarakat Padukuhan Senuko melalui kegiatan sosialisasi, pelatihan pengembangan konten digital, promosi digital, teknik digitalisasi, penerapan teknologi, pendampingan dan evaluasi.  Hasil dari kegiatan Pengabdian diantaranya  masyarakat mulai terbangun kesadarannya untuk ikut mengembangkan destinasi wisata religi di komplek Sendang Bagusan dan Makam K.H.R Bagus Khasantuka dengan partisipatif aktif. Kelompok masyarakat yang telah mendapatkan pelatihan digitalisasi mendapatkan keterampilan khusus berupa pengembangan media sosial khususnya dalam pengelolaan website, instagram, tiktok, facebook dan yutube secara aktif untuk mengembangkan platform media Khasantuka.id. 
Pengajuan Tagihan Kreditor Terhadap Debitor Setelah Lewat Waktu Pencocokan Piutang Andani, Devi; Murjiyanto, R.; Sudiyana, Sudiyana
DIVERSI : Jurnal Hukum Vol 11 No 1 (2025): DIVERSI: Jurnal Hukum
Publisher : UNIVERSITAS ISLAM KADIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/diversi.v11i1.5919

Abstract

After the Commercial Court determines the bankruptcy decision, no later than 14 days the supervisory judge must set a deadline for submitting claims by creditors to the curator for debt matching. However, if creditors only find out about the bankruptcy decision after debt matching, what efforts can creditors make? This research aims to find out the Application for Filing Creditors' Claims After the Time for Determining the Distribution of Bankruptcy Assets so that we can find out how the application for submitting creditor's bills after the time for determining the distribution of bankruptcy assets has passed so that it can provide certainty in repayment of debtors' debts as a form of protection for creditors as well as studying and knowing the consequences. request for submission of a creditor's claim after the time for determining the distribution of bankruptcy assets for either the debtor or the creditor itself has expired. This research is a type of qualitative research that follows the typology of normative legal research. Research data was collected through literature and document studies including primary, secondary, and tertiary data. The data that has been collected will be identified and arranged systematically to be relevant to related theories, written descriptively, and analyzed qualitatively. The results of the study show that submission of debt claims by overdue creditors can be done by referring to Article 133 paragraph (1) of the Bankruptcy Law and PKPU, if there are receivables that are then entered after the end of the grace period determined by the supervisory judge and have not been reconciled, then The supervising judge can match the receivables. Then through Decision Number 497 K/Pdt.Sus-Pailit/2014, the Supreme Court in its cassation rejected the creditor's claim because his position as a concurrent creditor meant that debt payments for bankruptcy cases would only be paid if there was money left to pay them.
Empty Box in Regional Elections: Democratic Legitimacy and Institutional Imbalance in Government Yandy, Eza Tri; Faishal Taufiqurrahman; Devi Andani
As-Siyasi: Journal of Constitutional Law Vol. 5 No. 1 (2025): As-Siyasi: Journal of Constitutional Law
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/v211rp74

Abstract

This study examines the emergence of the empty box phenomenon in regional elections in Indonesia and its implications for democratic principles and institutional balance. Following Constitutional Court Decision No. 100/PUU-XIII/2015, the trend of empty box candidacies has consistently increased from the 2015 to 2024 elections. Employing a normative juridical approach, this paper analyzes statutory regulations and Constitutional Court rulings to assess the democratic legitimacy and institutional equilibrium affected by uncontested elections represented by the empty box phenomenon. The findings of this study conclude that the empty box serves as a control mechanism to uphold democratic principles, fostering the development of an inclusive and competitive democracy. However, this phenomenon also poses risks of weakening governmental institutions, such as diminishing legislative oversight over the executive, increasing the potential for abuse of power, undermining governmental legitimacy, and giving rise to the threat of autocratic legalism. In addition, the victory of the empty box in regional elections leads to the necessity of conducting re-election, which ultimately imposes a financial burden on regional budgets. Ideally, such budget allocations should support regional development programs and public service delivery
Pemberdayaan Karang Taruna Unit Padukuhan Kalipucang dalam Pemenuhan Hak Kesehatan Remaja Melalui Posyandu Remaja Ariyani, Nita; Andani, Devi; Hapsari, Murti Ayu; Wardani, Sri Handayani Retna; Ariyanti, Dwi Oktafia; Ramadhan, Muhammad
Jurnal Abdimas Kartika Wijayakusuma Vol 4 No 1 (2023): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v4i1.287

Abstract

Karang Taruna Unit Padukuhan Kalipucang telah membentuk Posyandu Remaja dengan nama Posyandu Remaja Abhisar Sahi sejak tahun 2019 namun belum efektif dijalankan bahkan pernah vakum pada masa pandemi Covid 19. Pembentukan Posyandu remaja pada awalnya dilatarbelakangi beberapa permasalahan remaja terutama angka pernikahan usia dini yang cukup tinggi semenjak tahun 2016 hingga sekarang, tingginya penyalahgunaan obat-obatan psikotropika di kalangan remaja, dan kesadaran para pemuda pemudi untuk mendapatkan alternatif layanan kesehatan dengan tujuan mencegah dan mendeteksi secara dini Penyakit Tidak Menular (PTM). Permasalahan yang dihadapi Karang Taruna Unit Padukuhan Kalipucang dianalisis oleh tim pengabdi dalam menjalankan Posyandu Remaja antara lain permasalahan pelayanan kesehatan yang belum memenuhi standar nasional, kualitas sumber daya manusia yang terbatas, dan kurangnya edukasi kesehatan serta fasilitasi konseling kesehatan. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini berupa penyuluhan, pendampingan dan diskusi kelompok terpumpun. Solusi dari pengefektifan Posyandu remaja melalui kalibrasi ulang alat kesehatan Posyandu Remaja berdasarkan standar alat kesehatan posyandu yang laik, perlunya fasilitas pelatihan kesehatan remaja dan bimbingan konseling kesehatan pada posyandu remaja, serta edukasi hak kesehatan remaja.
Kolonialisme, Perekrutan Militer, dan Transformasi Sosial: Pengaruh Belanda di Minahasa Andani, Devi; Saefudin, Arif
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 9, No 4 (2024): November, I Special Issue on "Educational design research for human beings learn
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v9i4.32848

Abstract

The Dutch came to Minahasa land to exploit the fertile Minahasa land with various natural resources, but there was a pattern of social change that occurred between the Dutch who were successful in "making friends" with the Minahasa people. This slowly changed the structure of Minahasa society. So Minahasa is an area famous for having the largest and longest Dutch influence in Indonesian history. This article uses library research methods related to critical historical methods. The steps in this research are associated with using historical research methods which include :heuristics, criticism, interpretation and historiography. The Dutch saw a lot of instability and rebellion in several areas that occurred in controlling the Dutch East Indies government and took the initiative to recruit military members again in a more intensive and selective way. The recruitment process for Dutch East Indies military members carried out in Minahasa was not followed by a rejection process. The presence of the Dutch in the lives of the Minahasan people created stereotypes for the people during colonialism. This certainly creates a paradigm for people's thinking during colonialism. The results of the reconstruction of the thoughts of the Minahasa people who had united with the Dutch certainly gave rise to resistance and disagreement regarding this friendly relationship.
Edukasi Hak Kesehatan Seksual dan Reproduksi pada Posyandu Remaja Abhisar Sahi Ariyani, Nita; Kartika, Widya; Andani, Devi; Hapsari, Murti Ayu; Sutedja, Angelika Virginia
Jurnal Abdimas Kartika Wijayakusuma Vol 5 No 1 (2024): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v5i1.371

Abstract

Salah satu permasalahan yang dihadapi oleh Posyandu Remaja Abhisar Sahi adalah minimnya pengetahuan atau edukasi kesehatan dan keterampilan sumber daya manusia kader-kader posyandu remaja terkait kesehatan reproduksi remaja dan kurangnya penguatan pelayanan kesehatan posyandu remaja dalam memberikan edukasi kesehatan bagi peserta posyandu. Tim pengabdi melaksanakan kegiatan pengabdian masyarakat dalam bentuk memberikan edukasi hak kesehatan seksual dan reproduksi dengan tujuan meningkatkan pengetahuan dan pemahaman hak kesehatan seksual dan reproduksi bagi remaja, serta meningkatkan kesadaran, kemandirian, tanggung jawab dan kewaspadaan remaja terkait fungsi, proses dan kesehatan seksual dan reproduksi bagi kader-kader dan peserta posyandu Abhisar Sahi. Mitra dari pengabdian ini adalah kader-kader dari Posyandu Abhisar Sahi. Metode yang digunakan dalam pengabdian ini adalah metode ceramah dan diskusi kelompok terpumpun bersama kader-kader posyandu remaja Abhisar Sahi dan remaja-remaja pada Padukuhan Kalipucang. Hasil dari pengabdian ini adalah meningkatnya pengetahuan dan meningkatnya pelayanan kesehatan melalui konseling dan edukasi kader-kader Posyandu Remaja terhadap para remaja di Padukuhan Kalipucang.
PRACTICAL LAW DEVELOPMENT THE INSTITUTION OF POSTPONEMENT OF DEBT PAYMENT OBLIGATIONS TO ACHIEVE THE VALUE OF JUSTICE Suci, Ivida Dewi Amrih; Poesoko, Herowati; Raharja, Sunarya; Puryani, Puji; Andani, Devi
Awang Long Law Review Vol. 6 No. 2 (2024): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v6i2.1234

Abstract

Practical law development is described as implementing the duties or ideals of the law in practice. Law is an arrangement the state provides to the community as a guarantee of security for justice seekers (justiabelen). In practice, cases examined in the application of the law by linking the regulatory norms with the legal facts, then the result of the judge's analysis is the ratio decidendi as the basis for making the ruling, as well as the decision in the PKPU realm in bankruptcy law which is lex specialist on the work of PKPU institutions. The success of the PKPU institution's work with a court decision that has permanent legal force (inkracht van gewijsde) (vide Article 287 of the Bankruptcy and PKPU Law). The PKPU peace institution in every case settlement is needed to be strongly encouraged so that the success rate is high. This is because this institution at an early stage is desired to be a tool in stopping the bankruptcy decision for the debtor, so that the debtor can continue his business and can pay his debts to creditors, therefore it is expected to provide justice for the parties who are litigating. The purpose of law is to achieve the value of justice, with the value of legal certainty and the value of the benefits of the PKPU institution, which is part of the value of justice as a legal goal. The author in this article analyzes "how the practical legal implementation of the PKPU peace institution achieves the value of justice". The writing of this article uses the normative juridical method, which makes the norm as the legal concept, and uses the analysis knife of the theory of legal objectives taken from 3 (three) general teachings of Gustav Radbruch, namely certainty, benefits and the end is justice, in addition to dissecting it, also using Kees Schuit's theory, namely idiil elements, operational elements and actuil elements. The approach used is conceptual approach, statutory approach, and case approach. The conclusion to be reached has prescriptive value as an apology for the world of legal science, especially the science of bankruptcy law and the institution of Postponement of Debt Payment Obligations (PKPU).