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Kenaikan Nilai Obligasi Dalam Reksadana Pendapatan Tetap : Kebutuhan Pengenaan Pajak Keuntungan Reksadana Dalam Portfolio Investasi Hardian, Frengki; Yusuf, Chandra
Majalah Sainstekes Vol. 10 No. 1 (2023): JUNI 2023
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/ms.v10i1.3526

Abstract

Pemulihan ekonomi dari dapat dilakukan dengan memberikan insentif terhadap instumen keuangan di Pasar Modal. Bunga Obligasi memiliki daya tarik bagi masyarakat investor, karena keuntungan yang didapat nilainya tetap, sehingga investasi dalam Obligasi menjadi risiko kecil. Namun keuntungan yang didapat juga kecil. Sementara Reksadana , termasuk Obligasi di dalamnya dan dalam bentuk protfolio, memiliki keuntungan dari kenaikan instrumen keuangan lainnya. Kenaikan nilai instrumen keuangan dalam Reksadana tersebut tidak dikenakan Pajak Penghasilan (PPh) Final. Obligasi mengalami kenaikan nilai ketika saham sebagai bagian dari protfolio Reksadana yang memiliki risiko mendapatkan keuntungan. Namun kenaikan biaya pembelian Obligasi akibat kenaikan tarif PPh Final yang tinggi dan sebagai bagian dari biaya Reksadana akan menimbulkan risiko yang tinggi bagi masyarakat investor. Pemberian insentif atas PPh Final dengan mengurangi prosentase pajak akan menggairahkan kembali transaksi Reksadana di Pasar Modal. Oleh karenanya, kenaikan PPh Final di tahun 2021 dan seterusnya menjadi 10% (sepuluh persen) harus ditunda agar transaksi Reksadana, termasuk Obligasi di dalamnya, tetap memiliki daya tarik dalam portfolio yang digunakan.
Penerapan Prinsip Mengenali Pengguna Jasa bagi Notaris dalam Pembuatan Akta dari Transaksi yang Didasarkan Kepada Skema Ponzi Wulandari, Sari; Yusuf, Chandra; Hardian, Frengki
Pamulang Law Review Vol. 6 No. 1 (2023): Agustus 2023
Publisher : Prodi Hukum S1 - Fakultas Hukum - Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/palrev.v6i1.33381

Abstract

Penelitian ini bertujuan untuk memperoleh informasi dan menganalisa hukum mengenai Penerapan Prinsip Mengenali Pengguna Jasa Bagi Notaris Dalam Pembuatan Akta Dari Transaksi Yang Didasarkan Kepada Skema Ponzi. Dengan menggunakan Metode pendekatan dalam penelitian ini adalah pendekatan yuridis normatif. rumusan masalah dalam penelitian ini adalah Bagaimana  perusahaan publik dapat merekayasa produknya dengan menggunakan skema Ponzi di pasar modal ? dan Bagaimana Notaris dapat mengenali penerapan prinsip pengguna jasa untuk menghindari pembuatan akta autentik berdasarkan skema Ponzi ? Bahwa Pada saat ini hanya ada beberapa peraturan yang sedikit banyaknya menyinggung pembahasan mengenai ponzi, diantaranya: Undang-Undang No.7 Tahun 2014 tentang Perdagangan, Undang-Undang No.21 Tahun 2008 tentang Perbankan Syariah, Undang-Undang No. 19 Tahun 2016 Jo. UU No. 11 Tahun 2008 Tentang Informasi Dan Transaksi Elektronik Peraturan Pemerintah Nomor 82 Tahun 2012 Tentang Penyelenggaraan Sistem dan Transaksi Elektronik. Ketentuan pidana terhadap kegiatan investasi Berskema ponzi/ bodong diatur dalam Pasal 378 KUHP dan kaitannya sangat erat dengan kejahatan dan ruang lingkup dari pertanggungjawaban pidananya. Notaris sebagai salah satu pihak pelapor sebagaimana dimaksud dalam Peraturan Pemerintah Nomor 43 Tahun 2015 tentang Pihak Pelapor, sebagaimana dimaksud paling sedikit memuat: identifikasi Pengguna Jasa; verifikasi Pengguna Jasa; dan pemantauan Transaksi Pengguna Jasa.Dalam penerapan PMPJ, ketersediaan data nasabah atau Pengguna Jasa, jejak rekam dan berbagai transaksi yang dilakukan, serta administrasi atau penatausahaan dokumen informasi yang baik.
Identifikasi Cacat pada Proses Manufaktur Plastik Anti Bakteri menggunakan Mesin blown film Hendra, Hendra; Awang, Muhamad; Pinem, Mekro Permana; Satria, Dhimas; Nugraha, Kurnia; Septiana, Reski; Ekasari, Ekasari; Demustila, Harly; Hernadewita, Hernadewita; Hardian, Frengki
Jurnal Teknik Mesin Vol 17 No 2 (2024): Jurnal Teknik Mesin
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jtm.17.2.1381

Abstract

One example of the current development of the plastic industry is Anti-Bacterial Plastic. Anti-bacterial plastic is a plastic that can store food well, even for a relatively long time compared to plastic in general. In the industrial world, companies are required to continue trying to find various ways and efforts to be able to compete with other companies that have the same business field. Defective products are products produced from a factory or industry where the product does not meet predetermined product quality standards. According to consumers, a good quality standard is if the product can be used according to consumer needs. However, if the product cannot be used according to consumer needs, then the product can be said to be a defective product. By analyzing defects in the antibacterial plastic manufacturing process, it can be useful to find problems that arise in the plastic packaging manufacturing process. The research method is carried out using a process of experimentation and measurement as well as checking defects visually. From the research results, three types of defects in anti-bacterial plastic products were found, namely eyelets, shrinkage and dimensional defects. These defects are characterized by spots on the plastic surface, wrinkles on the plastic surface, and dimensional differences in the plastic.
Murabahah contract in subsidized home ownership financing deed by notary in Bogor district Selorina, Erika; Hardian, Frengki; Bakry, Mohamad Ryan
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243190

Abstract

Akad Murabahah is a contract that finances an item by describing its purchase price to the buyer and asking the buyer to pay a higher price according to the agreed profit. The purpose of this research is to know and analyze the role of Notary in making a deed of financing subsidized home ownership and to know and analyze the murabaha contract in the deed of financing subsidized home ownership by notaries in Bogor Regency. This research uses normative legal research methods with the approach of legislation, norms, and doctrine as the main study, but is also supported by empirical approaches such as interviews to complement existing juridical data. The results of the study found that the role of notaries in making deeds of financing subsidized houses with murabaha contracts has not been widely carried out by Islamic banks, notaries in this case public officials who make deeds play more of a role in making ordinary commercial house financing. whereas when houses are subsidized, not many Islamic bank partners use notaries. Currently, the murabahah contract is still the choice of customers in buying houses at Islamic banks, because the margins offered by banks are not large and certain. However, there is a need for a kaffah concept of Islamic law in making deeds, for this reason this research is expected to conceptualize the anatomy of a murabahah contract based on applicable legal principles and Islamic legal values.
Pembuatan dan Uji Kerja Generator AC Gerak Translasi dan Rotasi untuk Pembangkit Listrik Energi Terbarukan Hendra, H; Suhartini, Yenni; Indriani, Anizar; Hanuary, F. A. D.; Hernadewita, H; Hardian, Frengki; Hermiyetti, H
Prosiding Simposium Nasional Rekayasa Aplikasi Perancangan dan Industri 2021: Prosiding Simposium Nasional Rekayasa Aplikasi Perancangan dan Industri
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.665 KB)

Abstract

Generator merupakan alat untuk mengubah energi mekanik menjadi energi listrik. Sumber gerak generator diperoleh sumber energi seperti fosil, angin, air, gelombang laut, panas bumi dan lainnya. Untuk sumber energi fosil saat ini sudah mulai menipis ketersediaannya sehingga sistem pembangkit listrik mulai dikembangkan dari penggunaan sumber energi terbarukan seperti angin, gelombang laut dan lainnya. Pengembangan generator untuk pembangkit listrik energi terbarukan dapat dilihat pada penggunaan berbagai macam jenis generator seperti pada pembangkit listrik energi gelombang laut menggunakan sistem pelamis, WTC, gerak pneumatis dan lainnya. Generator terdiri atas komponen mekanik dan elektrik meliputi rangka dudukan generator, sistem gerak generator, poros/shaft, roda gigi, bantalan, pulley, rotor dan stator yang memiliki lilitan kumparan dan magnet sebagai media penghasil listrik berdasarkan gaya gerak lisitrik [1-3]. Dalam penelitian ini dibuat generator AC dengan mekanisme gerak translasi dan rotasi yang memiliki beberapa komponen utama yaitu rumah/body generator, rangka dudukan generator, torak/piston untuk gerak translasi, roda gigi untuk kopel gerak translasi dan rotasi, stator dan rotor yang terbuat dari lilitan kumparan tembaga dan magnet neodimium. Rumah atau body generator dibuat dari material PVC, rangka dudukan dari terdiri besi dan stainless steel, lilitan kumparan dari tembaga sebanyak 5440 lilitan, magnet neodimium tipe trapesium 8 magnet. Variabel uji kerja generator AC gerak translasi dan rotasi ini adalah variasi putaran generator dan beban. Output kerja generator berupa tegangan dan daya. Dari hasil pengujian menggunakan variasi putaran 100-200 rpm dengan tanpa beban didapatkan tegangan maksimal sebesar 26,33 Volt. Dengan penggunaan beban sebesar 10 kΩ didapatkan tegangan 26,2 Volt dan arus 1,83mA.
Murabahah contract in subsidized home ownership financing deed by notary in Bogor district Selorina, Erika; Hardian, Frengki; Bakry, Mohamad Ryan
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243190

Abstract

Akad Murabahah is a contract that finances an item by describing its purchase price to the buyer and asking the buyer to pay a higher price according to the agreed profit. The purpose of this research is to know and analyze the role of Notary in making a deed of financing subsidized home ownership and to know and analyze the murabaha contract in the deed of financing subsidized home ownership by notaries in Bogor Regency. This research uses normative legal research methods with the approach of legislation, norms, and doctrine as the main study, but is also supported by empirical approaches such as interviews to complement existing juridical data. The results of the study found that the role of notaries in making deeds of financing subsidized houses with murabaha contracts has not been widely carried out by Islamic banks, notaries in this case public officials who make deeds play more of a role in making ordinary commercial house financing. whereas when houses are subsidized, not many Islamic bank partners use notaries. Currently, the murabahah contract is still the choice of customers in buying houses at Islamic banks, because the margins offered by banks are not large and certain. However, there is a need for a kaffah concept of Islamic law in making deeds, for this reason this research is expected to conceptualize the anatomy of a murabahah contract based on applicable legal principles and Islamic legal values.
Law of The Productive Testicles Hardian, Frengki
Jurnal Indonesia Sosial Sains Vol. 5 No. 03 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i03.1021

Abstract

The role of zakat as ijtima'iyah Aaliyah worship in Islam focuses on two main functions of zakat, namely cleansing property and souls and being a community fund to reduce poverty. Zakat mal and zakat fitrah were discussed, with emphasis on the need for a productive zakat approach as a long-term solution. The research aims to understand the concept of productive zakat from the perspective of Yusuf Al-Qardhawi and Imam Nawawi, including an understanding of the main purpose of productive zakat in alleviating poverty and improving mustahik welfare. This research uses a documentary-descriptive approach method with literature study, where written data is analyzed based on context. The results showed that the distribution of productive zakat according to Yusuf Al-Qardhawi played an important role in developing the mustahiq economy. The majority of scholars support the concept of productive zakat as a strategy to improve the economic life of Mustahiq. The conclusion of this study underscores the urgency of productive zakat in the context of Islamic teachings and the welfare of the Ummah. The empowerment of Mustahiq through training and skill development is the main focus to increase the effectiveness of productive zakat. Although there is no specific reference in the Qur'an or hadith regarding productive zakat, the allocation of zakat clearly stated in surah At-Tawbah verse 60 provides a basis for the distribution of zakat that supports the economic improvement of Muslims.