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The Concept of Childfree Perspective of Law Number 1 Year 1974 on Marriage and Compilation of Islamic Laws Sudrajat, Vickry Maulanna; Kosim, Kosim; Sukardi, Didi
INKLUSIF (JURNAL PENGKAJIAN PENELITIAN EKONOMI DAN HUKUM ISLAM) Vol 10, No 1 (2025): June 2025
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/inklusif.v10i1.20107

Abstract

Modernization in the current era has brought significant changes to various aspects of life, including the institution of Marriage. One emerging phenomenon is childfree, which refers to a couple's decision not to have children, either through natural birth or adoption. In Indonesian society, the presence of children is often seen as a blessing and a sign of trust in God. Still, the decision to live without children poses unique psychological and economic challenges for some individuals. This study aims to examine the principles of legal regulation related to the concept of childfree based on Law Number 1 of 1974 concerning Marriage and the Compilation of Islamic Law. The study uses a qualitative method with a normative-descriptive approach, namely normative legal research that relies on literature studies and juridical analysis of legislation and relevant scientific works. Content analysis was used to interpret the data obtained. The results of the study indicate that although legislation emphasizes the importance of offspring in Marriage, there are no explicit provisions prohibiting couples from choosing to live without children. Legally, the child-free practice does not conflict with the marriage regulations in force in Indonesia. However, this decision remains a controversial issue in a society that strongly upholds family values.
Analisis Pajak Restoran dan Pajak Hotel Terhadap Peningkatan Pendapatan Asli Daerah Shidqiya, Raida Hanifi; Layaman, Layaman; Sukardi, Didi
Jurnal Manajemen dan Administrasi Antartika Vol. 1 No. 2 (2024): April 2024
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/juma.v1i2.419

Abstract

Tujuan penelitian ini yaitu untuk mengetahui Efektivitas dan Kontribusi pajak restoran dan pajak hotek terhadap peningkatan pendapatan asli daerah (PAD) di kota Cirebon tahun 2018 sampai tahun 2022. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder dari laporan realisasi pendapatan daerah kota Cirebon. Teknik analisis data yang digunakan yaitu analisis deskriptif. Cara menganalisis data untuk mengetahui tingkat efektivitas dengan cara membandingkan nilai realisasi pajak restoran dan pajak hotel dengan target pajak restoran dan hotel yang telah ditetapkan pemerintah daerah kota Cirebon. Dan untuk mengetahui cara menganalisis kontribusi pajak restoran dan pajak hotel dengan membandingkan nilai realisasi pajak restoran dan pajak hotel dengan realisasi pendapatan asli daerah (PAD) kota Cirebon.hasil penelitian tingkat efektivitas pajak Restoran terhadap peningkatan pendapatan asli daerah di kota Cirebon selama periode 2018-2022 memiliki presentase keseluruhan sebesar 95,7% sehingga dapat dikatakan efektif . Efektivitas pajak hotel terhadap peningkatan pendapatan asli daerah di kota cirebon selama periode 2018-2022 memiliki presentase keseluruhannya sebesar 91,51% sehingga dapat dikatakan efektif Sedangkan kontribusi pajak restoran terhadap peningkatan pendapatan asli daerah di kota Cirebon selama periode 2018-2022 memiliki presentase secara keseluruhan sebesar 10,74% sehingga dikatakan kurang berkontribusi, Kontribusi pajak hotel terhadap peningkatan pendapatan asli daerah di kota Cirebon selama periode 2018-2022 memiliki presentase secara keseluruhan 3,41% sehingga dapat dikatakan sangat kurang berkontribusi terhadap peningkatan pendapatan asli daerah.   The purpose of this study was to determine the effectiveness and contribution of restaurant tax and hotek tax to increasing local revenue (PAD) in the city of Cirebon from 2018 to 2022. This research is a quantitative study using secondary data from the realization report of Cirebon city regional revenue. The data analysis technique used is descriptive analysis. How to analyze data to determine the level of effectiveness by comparing the realization value of restaurant tax and hotel tax with the restaurant and hotel tax target set by the Cirebon city government. And to find out how to analyze the contribution of restaurant tax and hotel tax by comparing the realization value of restaurant tax and hotel tax with the realization of local revenue (PAD) of the city of Cirebon.The results of the research on the effectiveness of the restaurant tax on increasing local revenue in the city of Cirebon during the period 2018-2022 have an overall percentage of 95.7% so that it can be said to be effective. The effectiveness of hotel tax on increasing local revenue in the city of Cirebon during the 2018-2022 period has an overall percentage of 91.51% so that it can be said to be effective While the contribution of restaurant tax to increasing local revenue in the city of Cirebon during the 2018-2022 period has an overall percentage of 10.74% so it is said to contribute less, The contribution of hotel tax to increasing local revenue in the city of Cirebon during the 2018-2022 period has an overall percentage of 3.41% so it can be said to contribute very little to increasing local revenue.
Halal Certification Standards for Chicken Slaughter in Traditional Markets Sukardi, Didi; Hafizd, Jefik Zulfikar; Setiawan, Fajar Faturrachman
Alhurriyah Vol 7 No 2 (2022): July - December 2022
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/alhurriyah.v7i2.4474

Abstract

Slaughter is a halal condition that can be consumed by land animals. That is, these animals are not halal without the slaughter process. Some broiler chicken owners still ignore the slaughtering process in accordance with Islamic sharia. This research is a field research, namely research conducted at the location that is the object of research, namely Cigasong Traditional Market, Majalengka Regency. In this research the method used is interview.From the research, it was concluded that: slaughtering by Rabani Slaughter House in the Cigasong traditional market, which was slaughtered by Mr. Lalan's employees, the slaughtering process was in accordance with MUI Fatwa number 12 of 2009 concerning Halal Slaughter Certification Certification Standards. Regarding slaughtering of slaughtered chickens, the implementation of slaughtering carried out at Rabani Chicken slaughterhouses in the Cigasong traditional market has all been met with Halal Slaughtering Certification Standards. Then it is suggested: The owner of the slaughterhouse at the Cigasong traditional market must pay attention and ensure the slaughter, For the Majalengka Ulema Council should pay regular visits to the place of broiler sellers in the Cigasong traditional market against Halal Slaughter Certification Standards. Is it already running, implemented and implemented by every owner of the Chicken House.