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Tanggungjawab Sosial Dalam Tatakelola Perusahaan yang Baik Terhadap Masyarakat Desa Pangobusan, Kabupaten Toba Kusbianto, Kusbianto; Sitompul, Ariman; Sahputra, Rilawadi; Ruslan, Ruslan; Azmi, Syariful; Simamora, Melki Suhery; Nurhayati, Nurhayati; Satar, Abdul
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 5 (2024): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v3i5.1308

Kegiatan pengabdian kepada masyarakat (PkM) merupakan salah satu implementasi keterlibatan perguruan tinggi dalam pembangunan masyarakat. Keterlibatan perguruan tinggi terhadap kegiatan kemasyarakatan adalah wujud aktualisasi darma pengabdian kepada masyarakat sebagai salah satu darma dalam pendidikan tinggi. Pada kegiatan pengabdian kepada masyarakat (PkM) di Desa Pangobusan, Kecamatan Parmaksian, Kabupaten Toba Sumatera Utara, Mahasiswa dan dosen melaksanakan Tanggungjawab Sosial Dalam Tatakelola Perusahaan Yang Baik Terhadap Masyarakat. Oleh karena itu, tim pengabdian kepada masyarakat (PkM) merancang kegiatan sosialisasi, pendampingan dan pemberdayaan kelompok masyarakat desa untuk meningkatkan pemahaman masyarakat dalam aspek hukum dan kemasyarakatan yang terkait dengan keberadaan PT. TPL (Tbk), tim pengabdian kepada masyarakat (PkM) juga menyasar sektor ekonomi, kesehatan dan pendidikan dengan memberikan pemahaman tentang pentingnya Tanggungjawab Sosial Dalam Tatakelola Perusahaan Yang Baik Terhadap Masyarakat. Semua kegiatan pengabdian kepada masyarakat (PkM) dimaksudkan untuk meningkatkan pemahaman masyarakat simbiosis mutualisme antara perusahaan dan masyarakat atau sebaliknya sehingga bisa membantu meningkatkan perekonomian, khususnya pada sektor pertanian yang menjadi sektor andalan masyarakat Desa Pangobusan, Kecamatan Parmaksian, Kabupaten Toba Sumatera Utara.

The rights and obligations of consumers, banks and developers in the home purchase agreement through the home ownership loan facility (STUDY PT.PILAR WAHANA SEJATI) Ahadin, Ahadin; Azmi, Syariful; Sahputra, Rilawadi
Legalpreneur Journal Volume 3, No. 1 October 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/lpj.v3i1.5129

This study aims to (1) Examine and analyze the legal relationship between consumers and developers due to the Home Purchase Agreement. (2) reviewing and analyzing the legal protection of Home consumers due to the obligations of the developer due to the house sale and purchase agreement. The research method used is juridical normative by using conceptual (conceptual approach). Data analysis is done qualitatively by utilizing relevant positive theories and laws. Legal protection of consumers is regulated in law No. 8 of 1999 on consumer protection this law is expected to protect consumers in buying and selling homes through home ownership credit facilities. Based on the rules of law ,then in making the sale and purchase of houses must be made in the form of an authentic deed that is a deed that is made in the form specified by law and made before the competent public officials. Deed of sale and purchase under Article 617 of the Civil Code Kepmenpera number 09/1995 and PP24 / 1997, The Deed of sale and purchase must be signed by the seller and buyer in the presence of PPAT.

Bankruptcy Verdict as a Legal Result of the Rejection of the Peace Plan Proposal by Creditors in the Process of Postponing Debt Repayment Obligations (PKPU) Mulyanta Sembiring, Dedek; Sitompul, Ariman; Sahputra, Rilawadi; Azmi, Syariful
International Asia Of Law and Money Laundering (IAML) Vol. 3 No. 4 (2024): International Asia Of Law and Money Laundering (IAML)
Publisher : International Asia Of Law and Money Laundering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59712/iaml.v3i4.111

The process of postponing the debt payment obligation (PKPU) lasts for 270 (two hundred and seventy) days starting from the reading of the PKPU decision. Within 270 days the debtor must prepare a peace plan in the form of a peace proposal that will be offered to the creditors to repay its debts. The peace plan or often referred to as the peace Proposal plan is not clearly regulated and detailed in Law Number 37 of 2007 on bankruptcy and delay and debt repayment obligations. The peace plan is one of the debtor's efforts to make payments on debts that have been registered by creditors, verified and recognized by the debtor which is then authorized by the supervisory judge through the establishment of a fixed Bill list. The peace plan will not necessarily be accepted by the creditors but there will be discussion and voting that will determine whether or not the peace plan offered by the debtor is accepted as a determinant of whether PKPU will end with a bankruptcy decision will be handed down or homologation decision. The method of research conducted in this writing is to use the normative method. This study was conducted by searching and understanding the literature or the bankruptcy law and debt repayment obligation postponement (PKPU) with literature research. This study will examine how the process of postponement of debt repayment obligations (PKPU) until the bankruptcy verdict is handed down to the debtor based on the study of the Commercial Court decision at the Semarang District Court Number : 9/Pdt.Sus-PKPU/2024 / PN.Commerce.Smg). Thus, it can be seen how the process of discussing the peace plan proposal in the process of postponing debt payment obligations (PKPU) will determine whether the bankruptcy decision will be imposed on the debtor or the Peace decision (homologation).

Juridical Review Of The Dissolution Of Marriage For Buddhists In Indonesia (Decision Study No. 66 / Rev.G./ 2024 / PN Mdn) Safnul, Dody; Azmi, Syariful; Halimatusdiyah, Halimatusdiyah
Legalpreneur Journal Volume 3, No. 2 April 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/lpj.v3i2.6246

Marriage in Buddhism aims to create a happy family, so for that the faithful must follow the teachings of the Buddha about the practice of the right life. The formulation of the problem is how the legal arrangements relating to the dissolution of marriage due to divorce of Buddhists, how the legal consequences of the dissolution of marriage of Buddhism. The research method used is descriptive analysis that leads to normative juridical law research, namely research conducted by referring to legal norms, namely researching library materials or secondary materials. Secondary Data by processing data from primary legal materials, secondary legal materials and tertiary legal materials. The results showed that in the case of divorce, the Buddhists follow the law of the Republic of Indonesia No. 1 of 1974 on marriage. Article 38 of Law No. 1 of 1974 states that a marriage can be dissolved by death, divorce, or by a court decision. As a result of the divorce law on the position, rights and obligations of the former husband/wife according to Article 41 letter c of Law No. 1 of 1974 is that the court may require the former husband to provide living expenses and/or determine an obligation for the former wife. Normative provisions in Article 41 letter c of Law No. 1 of 1974 are related to Article 11 of Law No. 1 of 1974 which contains normative provisions that a woman who breaks up her marriage applies a waiting period, which then this article has been spelled out in Article 39 of Government Regulation No. 9 of 1975 which contains imperative provisions that for a widow, so the waiting time for widows who are still menstruating is set 3 (three times) holy with at least 90 (ninety) days and for those who are not menstruating set 90 (ninety) days. If the marriage is broken, and the widow is pregnant, the waiting period is set until she gives birth.

Peningkatan Akses Keadilan Melalui Layanan Bantuan Hukum dan Edukasi Hukum Bagi Masyarakat Desa Pasiran Kusbianto, Kusbianto; Sitompul, Ariman; Sahputra, Rilawadi; Ruslan, Ruslan; Azmi, Syariful; Simamora, Melki Suhery; Nurhayati, Nurhayati; Pranoto, Agus
JGEN : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2025): JGEN : Jurnal Pengabdian Kepada Masyarakat, Juni 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/jgen.v3i3.975

Pengabdian masyarakat ini bertujuan untuk meningkatkan akses keadilan bagi warga Desa Pasiran, Kecamatan Sei Dadap, Kabupaten Asahan, melalui penyediaan layanan bantuan hukum dan edukasi hukum yang berbasis partisipatif. Rendahnya pemahaman masyarakat terhadap hak-hak hukum serta terbatasnya akses terhadap lembaga bantuan hukum menjadi tantangan serius dalam penyelesaian permasalahan hukum di tingkat desa. Kegiatan ini dilakukan melalui penyuluhan hukum, konsultasi hukum gratis, dan pembentukan forum pengaduan masyarakat. Metode yang digunakan adalah pendekatan edukatif dan advokatif dengan melibatkan unsur perangkat desa, tokoh masyarakat, dan mahasiswa hukum. Hasil kegiatan menunjukkan peningkatan pemahaman masyarakat terhadap isu-isu hukum seperti Sengketa tanah, permasahan izin pertambangan galian C dan lainnya. Selain itu, masyarakat mulai menunjukkan keberanian untuk menyampaikan pengaduan dan berkonsultasi tentang permasalahan hukum yang dihadapi. Kegiatan ini diharapkan menjadi model replikasi dalam meningkatkan kesadaran dan akses hukum di wilayah pedesaan lainnya.

PERKEMBANGAN BANK ISLAM DI INDONESIA (SEJARAH, POTENSI, DAN TANTANGAN) Saputra, Irvan; Azmi, Syariful
Jurnal Warta Dharmawangsa Vol 19, No 3 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i3.7399

Legal Protection For Outsourced Workers Who Are Dismissed Due To Disability Due To Work Accidents Hermawan, Hermawan; Rilawadi, Rilawadi; Azmi, Syariful
Legalpreneur Journal Volume 1, No. 1 October 2022
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/lpj.v1i1.2638

Workers / laborers can get work accident insurance if the employer or company has registered themselves and their workers as participants in the BPJS Ketenagakerjaan program. Based on the results of the study, the conclusion in this study is that the legal relationship between companies and workers based on Labor Law is the relationship between employers and workers/workers based on labor agreements, which have elements of work, wages, and orders and are regulated in Law Number 11 of 2020 concerning job creation. Based on Law Number 11 of 2020 concerning job creation Article 116, Article 117, Article 123 Article 124 and Article 151. One of the obligations of employers is to provide protection and safety for outsourced labor, especially for workers who have had work accidents who perform one job related to employment relations, in accordance with Article 151 Number 1 of the job creation Law Number 11 of 2020 stating employers or workers, unions/trade unions, and the government, with all efforts must try to avoid layoffs. Work accident that occurred in Sujatmiko resulting in defects in the hand, but as a result of the incident Sujatmiko laid off from his workplace, namely PT. PT. BIA without severance pay. Dinasker party gave a summons to PT. BIA. Then there was a bipartite meeting between Sujatmiko and PT. BIA accompanied by PT. KMP running Time 2 weeks finally PT. BIA issued severance pay of Rp.60,000,000 to Sujatmiko provided that the money given to PT. KMP to be channeled to Sujatmiko.

Legal Sanctions Against Perpetrators Criminal Persecution That Resulted Serious Injury (Case Study Medan District Court Decision No. 000/ Pid.Sus/2022/Pn.Mdn) Azmi, Syariful; Kusbianto, Kusbianto; Zuliah, Azmiati; Fitriana, Fitriana
Legalpreneur Journal Volume 1, No. 2 April 2023
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/lpj.v1i2.3138

Criminal acts of persecution it is a form of action that can harm others that is against the physical. One of them that can cause serious injury or it can even cause loss of life somebody.The act occurred the factors include less public behavior well controlled due to low level of education and environmental influences, less Association good that eventually resulted disputes both personal and groups. Problems that appointed in this study are how is the application of criminal law against the crime of persecution this resulted in severe injuries in The Samarinda District Court and what to consider judge's decision to drop verdict against criminal acts the resulting persecution serious injuries in court (Case Study Medan District Court Decision No. 000/ Pid.Sus/2022/Pn.Mdn

ANALISIS YURIDIS PEMUNGUTAN PAJAK PERTAMBAHAN NILAI DALAM TRANSAKSI PERDAGANGAN MELALUI SISTEM ELEKTRONIK (PERATURAN MENTERI KEUANGAN NOMOR 60/PMK.03/2022) Besdy, Besdy; Sahputra, Rilawadi; Azmi, Syariful
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4639

Abstract: The digital economic transformation accelerated by the Covid-19 pandemic prompted the Indonesian government to implement tax policies on cross-border digital transactions. This study aims to evaluate the effectiveness of Value Added Tax (VAT) collection on intangible goods and/or taxable services from outside the customs area through Electronic-Based Trade (PMSE), and to assess its alignment with OECD guidelines. The research employs a normative juridical method with a descriptive qualitative approach, using literature review and interviews as data sources. The findings show a significant increase in the number of VAT collectors, from 51 entities in 2020 to 199 in 2024, with tax revenue rising from IDR 731.4 billion to IDR 8,440 billion. Supervision by the Directorate General of Taxes (DGT), supported by data from the Ministry of Communication and Information (Kominfo) and Bank Indonesia, is considered effective despite communication and transaction measurement challenges. The study confirms the effectiveness of the VAT collection policy for PMSE and its relevance in the digital economy context. Strengthening inter-agency coordination and developing more adaptive and comprehensive tax policies are recommended to enhance digital tax governance in Indonesia. Keyword: Digital Economy, Tax Compliance, Tax Supervision, VAT on E-Commerce Abstrak: Transformasi ekonomi digital yang dipercepat oleh pandemi Covid-19 mendorong Pemerintah Indonesia untuk menerapkan kebijakan perpajakan atas transaksi digital lintas batas. Penelitian ini bertujuan mengevaluasi efektivitas pemungutan Pajak Pertambahan Nilai (PPN) atas barang tidak berwujud dan/atau jasa kena pajak dari luar daerah pabean melalui Perdagangan Melalui Sistem Elektronik (PMSE), serta menilai kesesuaiannya dengan pedoman OECD. Kajian dilakukan menggunakan metode yuridis normatif dengan pendekatan kualitatif deskriptif, melalui studi kepustakaan dan wawancara. Hasil menunjukkan bahwa jumlah pemungut PPN PMSE meningkat dari 51 entitas pada 2020 menjadi 199 pada 2024, dengan penerimaan pajak naik dari Rp731,4 miliar menjadi Rp8.440 miliar. Pengawasan oleh Direktorat Jenderal Pajak (DJP), yang didukung data dari Kominfo dan Bank Indonesia, dinilai cukup efektif meski masih menghadapi kendala komunikasi dan pengukuran transaksi digital. Penelitian ini mengonfirmasi efektivitas kebijakan penunjukan pemungut PPN PMSE dan relevansinya dalam konteks ekonomi digital. Diperlukan peningkatan koordinasi antarlembaga serta pengembangan kebijakan yang lebih adaptif dan komprehensif untuk memperkuat tata kelola perpajakan digital di Indonesia. Kata kunci: Ekonomi Digital, Kepatuhan Perpajakan, Pengawasan Perpajakan, PPN PMSE

PENGARUH PERDAGANGAN INTERNASIONAL DAN KEBIJAKAN FISKAL TERHADAP PERTUMBUHAN EKONOMI DI KOTA MEDAN Yohnwein, Rudy; Ruslan, Ruslan; Azmi, Syariful
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4640

Abstract: Regional economic growth is an important indicator in assessing the success of development, where international trade and fiscal policy are two strategic factors that interact in influencing the dynamics of the regional economy. Medan city, as a center of trade and logistics in western Indonesia, has a strategic position on the map of international trade, particularly through export-import activities and the movement of goods at Belawan port. On the other hand, local government fiscal policy also determines the effectiveness of development financing through public spending and local tax management. This research aims to comprehensively analyze how international trade and fiscal policy influence economic growth in Medan city, as well as to identify legal and administrative challenges that hinder the optimization of these two factors. The research method used is a normative legal approach with descriptive-analytical methods, supported by secondary data in the form of legal documents, legislation, official statistical reports, and scientific literature. The results of the research show that international trade contributes positively to the economic growth of Medan City, particularly through increased export volume, logistics connectivity, and the role of ports as regional distribution centers. However, there are still various obstacles such as unclear export-import regulations, weak law enforcement, and low coordination among related agencies. Meanwhile, regional fiscal policies show a role in promoting infrastructure development and public services, but have not been optimal due to limited fiscal capacity and high dependence on transfer funds from the central government. In conclusion, although international trade and fiscal policy have a significant influence on the economic growth of the city of Medan, reforms in trade regulations and the strengthening of regional fiscal capacity are necessary to ensure that their contributions can be maximized sustainably. This study recommends the harmonization of cross-sectoral policies, improvement of fiscal institutional quality, and simplification of export-import regulations as strategic steps towards more inclusive and equitable economic growth. Keyword: International Trade, Fiscal Policy, Economic Growth, Economic Law, Medan City. Abstrak: Pertumbuhan ekonomi daerah merupakan indikator penting dalam menilai keberhasilan pembangunan, di mana perdagangan internasional dan kebijakan fiskal menjadi dua faktor strategis yang saling berinteraksi dalam memengaruhi dinamika ekonomi regional. Kota Medan sebagai pusat perdagangan dan logistik di wilayah barat Indonesia memiliki posisi strategis dalam peta perdagangan internasional, khususnya melalui aktivitas ekspor-impor dan pergerakan barang di pelabuhan Belawan. Di sisi lain, kebijakan fiskal pemerintah daerah juga turut menentukan efektivitas pembiayaan pembangunan melalui belanja publik dan pengelolaan pajak daerah. Penelitian ini bertujuan untuk menganalisis secara menyeluruh bagaimana pengaruh perdagangan internasional dan kebijakan fiskal terhadap pertumbuhan ekonomi di Kota Medan, serta mengidentifikasi tantangan hukum dan administratif yang menghambat optimalisasi kedua faktor tersebut. Metode penelitian yang digunakan adalah pendekatan hukum normatif dengan metode deskriptif-analitis, yang didukung oleh data sekunder berupa dokumen hukum, peraturan perundang-undangan, laporan statistik resmi, dan literatur ilmiah. Hasil penelitian menunjukkan bahwa perdagangan internasional memberikan kontribusi positif terhadap pertumbuhan ekonomi Kota Medan, terutama melalui peningkatan volume ekspor, konektivitas logistik, dan peran pelabuhan sebagai pusat distribusi regional. Namun, masih terdapat berbagai hambatan seperti ketidakjelasan regulasi ekspor-impor, lemahnya penegakan hukum, dan rendahnya koordinasi antarinstansi terkait. Sementara itu, kebijakan fiskal daerah menunjukkan peran dalam mendorong pembangunan infrastruktur dan pelayanan publik, tetapi belum optimal akibat keterbatasan kapasitas fiskal serta ketergantungan tinggi terhadap dana transfer dari pemerintah pusat. Kesimpulannya, meskipun perdagangan internasional dan kebijakan fiskal memiliki pengaruh signifikan terhadap pertumbuhan ekonomi Kota Medan, diperlukan reformasi regulasi perdagangan serta penguatan kapasitas fiskal daerah agar kontribusinya dapat dimaksimalkan secara berkelanjutan. Penelitian ini merekomendasikan harmonisasi kebijakan lintas sektor, peningkatan kualitas kelembagaan fiskal, serta penyederhanaan regulasi ekspor-impor sebagai langkah strategis menuju pertumbuhan ekonomi yang lebih inklusif dan berkeadilan.. Kata kunci: Perdagangan Internasional, Kebijakan Fiskal, Pertumbuhan Ekonomi, Hukum Ekonomi, Kota Medan.

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