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All Journal Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan Siyasatuna Jurnal Ilmiyah Mahasiswa Siyasah Syariyyah DIKTUM: JURNAL SYARIAH DAN HUKUM Golden Ratio of Law and Social Policy Review (GRLSPR) HISABUNA: Jurnal Ilmu Falak
Larissa, Dea
Unknown Affiliation
Religion Humanities Astronomy Earth & Planetary Sciences Education Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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Sinergitas DJBC dan Kepolisian dalam Memberantas Penyelundupan Rokok Ilegal : Perspektif Hukum Islam Larissa, Dea
DIKTUM: Jurnal Syariah dan Hukum Vol 20 No 2 (2022): DIKTUM: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.109 KB) | DOI: 10.35905/diktum.v20i2.3862

Abstract

Illegal cigarette smuggling often occurs in Makassar City. In fact, most of the source of state revenue comes from the Tobacco Product Excise. Recently, on March 14, 2022, Customs and Excise found 1,099,800 cigarettes illegally. Illegal cigarette smuggling has clearly harmed the state and society. The purpose of this study was to determine the modus operandi of the perpetrators and the synergy between the Direktorat Jenderal Bea dan Cukai (DJBC) and the Indonesian National Police in eradicating illegal cigarette smuggling. This research is a qualitative-normative research with a case study approach. The results of the study show that the modus operandi of illegal cigarette smuggling is very diverse. However, the modus operandi of illegal cigarette smuggling that occurred on March 11-19 2022 in Makassar was using an expedition service. To eradicate illegal cigarette smuggling, DJBC has built a synergistic partnership with the Indonesian National Police through cooperation in supervision, investigation, investigation, and enforcement operations. Another form of synergy carried out by DJBC is conducting official visits as a form of appreciation for cooperation and for sustainable synergy.
KOMPARASI PENANGGALAN HIJRIAH DAN BUGIS (ANALISIS KALENDER KEAGAMAAN DAN SOSIAL BUDAYA) Fajriana, Andi Nurul; Laman, Ilham; Larissa, Dea
HISABUNA: Jurnal Ilmu Falak Vol 5 No 1 (2024): Maret 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/hisabuna.v5i1.35751

Abstract

Penelitian ini berfokus pada komparasi penanggalan Hijriah dan Bugis yang bertujuan untuk mengetahui, 1) sistem penanggalan Hijriah 2) sistem penanggalan Bugis, 3) komparasi penanggalan Hijriah dan penanggalan Bugis. Jenis penelitian ini adalah library research dengan pendekatan penelitian syar’i, astronomi, dan historis. Hasil penelitian ini bahwa Penanggalan Hijriah berbasis bulan, dimulai pada 1 Muharram. Memiliki jumlah 12 bulan dan terdiri dari 7 hari. Menggunakan hisab dan rukyat dalam penentuan waktu ibadah umat Muslim seperti puasa, hari raya, dan haji. Penanggalan Bugis berdasarkan peredaran matahari diterapkan sebelum masyarakat Bugis memiliki keyakinan terhadap agama Islam, dimulai pada 1 Sarawanai. Memiliki jumlah 12 bulan, terdapat beragam siklus harian salah satunya bilang duappulo untuk menentukan hari baik dan hari nahas dalam memulai kegiatan. Kedua penanggalan menunjukkan perbedaan sistem yang digunakan berdasarkan peredaran bulan dan berdasarkan matahari. Penanggalan Hijriah bersifat keagamaan sementara penanggalan Bugis sosial budaya. Penanggalan Hijriah untuk keperluan sipil didasarkan pada hisab, untuk keperluan keagamaan diwajibkan dengan rukyat. Penanggalan Bugis harus berdasar kepada sebuah pedoman dan tokoh yang dipercaya atau dituakan untuk pemaknaan hari baik dan buruknya. Penelitian ini sebaiknya diikuti dengan penelitian lanjutan demi kesempurnaan ilmu pengetahuan.
DEVELOPMENT OF STORY-BASED TEACHING MATERIALS FOR ISLAMIC RELIGIOUS EDUCATION COURSES Ondeng, Syarifuddin; Larissa, Dea; Rahman, Ananda Fathur; Bahraeni, Bahraeni; Usman, Usman
Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan Vol 25 No 2 (2022): DECEMBER
Publisher : Faculty of Tarbiyah and Teacher Training, Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lp.2022v25n2i10

Abstract

The dissemination of the development of story-based teaching materials at the University of West Sulawesi was carried out with a 4D model. The data were obtained based on student learning outcomes and student and lecturer responses. The profile of teaching materials consists of: (a) basic competencies, (b) indicators, (c) objectives, (d) concept maps, (e) materials, equipped with stories of each subject, (f) formative tests, and ( g) bibliography. The effectiveness test was declared complete individually and classically. The normalized gain value is included in the medium category with a value of 0.55 and the level of practicality through the lecturer's response is very good with a value of 3.58 and the student category is very good with a score of 3.64. Abstrak: Dilakukan desimasi pengembangan bahan ajar berbasis kisah di Universitas Sulawesi Barat dengan model 4D. Data diperoleh berdasarkan hasil belajar mahasiswa dan respon mahasiswa dan dosen. Profil bahan ajar terdiri terdiri atas: (a) kompetensi dasar, (b) indikator, (c) tujuan, (d) peta konsep, (e) materi, dilengkapi kisah masing-masing pokok bahasan, (f) test formatif, dan (g) daftar pustaka. Uji keefektifan dinyatakan tuntas secara individual maupun secara klasikal. Nilai Gain Ternormalisasi termasuk dalam kategori sedang dengan nilai 0.55 dan tingkat kepraktisan melalui respon dosen sangat baik dengan nilai 3.58 dan mahasiswa kategori sangat baik nilai 3.64.
STANDAR PELAYANAN PUBLIK PADA KANTOR DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU RUSTAM, SUCI CAHYANI; Larissa, Dea
Siyasatuna: Jurnal Ilmiah Mahasiswa Siyasah Syar'iyyah Vol 6 No 1 (2025): SIYASATUNA
Publisher : Prodi Hukum Tata Negara (Siyasah Syar'iyyah) Fakultas Syariah dan Hukum UIN Alauddin Makassar

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Abstract

This research aims to determine the fulfillment of standard components of public services. The problem in this research is that several components of public service standards have not been met. The research method used is qualitative field research, by conducting observations and interviews. The results of this research show that the fulfillment of the standard components of public services at the investment office and one-stop integrated services has been fulfilled, but the facilities need to be equipped, such as breast milk rooms, public toilets, prayer rooms and information screens.
Effectiveness of Providing Land and Building Tax Incentives on Individual Taxpayers Owed In Fulfilling Tax Obligations Economic Impact Globally in Makassar City Hasbi, Hasnan; Alam, Syamsul; Larissa, Dea
Golden Ratio of Law and Social Policy Review Vol. 4 No. 2 (2025): January - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grlspr.v4i2.1011

Abstract

In this study, entitled "The Effectiveness of Land and Building Tax Incentives on Individual Taxpayers' Compliance Amid Global Economic Impacts in Makassar City", the objective is to examine the implementation of land and building tax incentives for individual taxpayers in fulfilling their tax obligations in the face of global economic disruptions in Makassar. This study also aims to identify the criteria used in determining eligibility for such tax incentives. Beyond ensuring that outstanding tax obligations can still be fulfilled, the research also seeks to determine whether the provision of tax incentives affects the region's locally generated revenue (Pendapatan Asli Daerah) in Makassar. In this context, the study assesses the effectiveness of tax incentives in supporting local revenue. The research employs a normative-empirical legal method, using three types of approaches: the statute approach, the case approach, and the conceptual approach. These approaches are then analyzed through a juridical review and case data of individual taxpayers with outstanding obligations to address the research problem. The expected outcome of this study is to provide insights into how taxpayers with outstanding commitments under the prevailing tax regulations can access tax incentive policies without causing harm to regional finances or engaging in actions that violate existing legal provisions.
EKSISTENSI DINAS PEMBERDAYAAN PEREMPUAN DAN ANAK TERHADAP PELECEHAN SEKSUAL DI KABUPATEN BULUKUMBA PERSPEKTIF SIYASAH SYAR'IYYAH Anton, Nurfadillah; Tenripadang, Andi; Larissa, Dea
Siyasatuna: Jurnal Ilmiah Mahasiswa Siyasah Syar'iyyah Vol 6 No 2 (2025): SIYASATUNA
Publisher : Prodi Hukum Tata Negara (Siyasah Syariyyah) Fakultas Syariah dan Hukum UIN Alauddin Makassar

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Abstract

  The purpose of this study was to determine the form of service at the Bulukumba Religious Court Office, a study of Siyasah Syar'iyyah and the public's views regarding the quality of public services at the Bulukumba Religious Court Office. The method used in this research is a qualitative field (field research) with a normative theological approach and a fiqh siyasa approach, the data are primary and secondary data obtained through observation, interviews and literature. The results of this study indicate: 1) The forms of services for the Bulukumba Religious Court are court administration services, legal aid services and complaints and requests for information. 2) The public's perception of the performance of the Women and Children Empowerment Service is in accordance with the results of interviews with the public's perception of the performance of the Women and Children Empowerment Office in Kab. Bulukumba has 2 different versions, starting from the performance of the Women and Children Empowerment Service which has not been maximized due to the lack of campaigns/socialization related to empowering women and children so that many local people do not know what the duties and functions of the Women and Children Empowerment Service are and there are also those who think that it is already done. carry out their duties and functions in accordance with Standard Operating Procedures (SOP) well because many repressive efforts have been made to empower women and protect children.  
Co-Authors Andi Tenripadang, Andi Anton, Nurfadillah Bahraeni, Bahraeni Fajriana, Andi Nurul Hasbi, Hasnan laman, ilham Ondeng, Syarifuddin Rahman, Ananda Fathur RUSTAM, SUCI CAHYANI Syamsul Alam, Syamsul Usman Usman